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90_HB0452eng
New Act
Creates An Act to create a fair and equitable funding
formula for schools. Supplies only the Short Title of the
Act.
LRB9002549THcd
HB0452 Engrossed LRB9002549THcd
1 AN ACT relating to the levy of taxes by school districts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The School Code is amended by changing
5 Sections 17-2, 17-2.2a, 17-2.11, 17-3, 17-3.2, 17-5.1, 17-7,
6 17-8, 17-11, 17-12, 17-16, 20-2, 20-3, and 35-23 as follows:
7 (105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
8 Sec. 17-2. Tax levies; purposes; rates. Except as
9 otherwise provided in Articles 12 and 13 of this Act, the
10 following maximum rates shall apply to all taxes levied after
11 August 10, 1965, in districts having a population of less
12 than 500,000 inhabitants, including those districts organized
13 under Article 11 of the School Code. The school board of any
14 district having a population of less than 500,000 inhabitants
15 may levy a tax annually, at not to exceed the maximum rates
16 and for the specified purposes, upon all the taxable property
17 of the district at the value, as equalized or assessed by the
18 Department of Revenue as follows:
19 (1) for a General Operating Fund, the proceeds of
20 which support educational, operations and maintenance,
21 transportation, working cash, and special education
22 purposes, at a rate not to exceed the sum of the maximum
23 rates authorized by statute or referendum for the
24 Education Fund, Operations and Maintenance Fund,
25 Transportation Fund, Working Cash Fund and Special
26 Education Fund that existed for the district immediately
27 before the effective date of this amendatory Act of 1997;
28 provided that (A) all moneys in the General Operating
29 Fund shall be transferred from time to time by the
30 district to the Education Fund, Operations and
31 Maintenance Fund, Transportation Fund, Working Cash Fund,
HB0452 Engrossed -2- LRB9002549THcd
1 and Special Education Fund or to any one or more of those
2 funds by order of the school board or board of school
3 directors in such amounts as determined at the sole
4 discretion and upon proper resolution of the board, and
5 (B) any moneys in the Education Fund, Operations and
6 Maintenance Fund, Transportation Fund, Working Cash Fund,
7 and Special Education Fund or in any one or more of those
8 funds may be transferred among such funds by order of the
9 school board or board of school directors in such amounts
10 as determined at the sole discretion and upon proper
11 resolution of the board. districts maintaining only
12 grades 1 through 8, .92% for educational purposes and
13 .25% for operations and maintenance purposes;
14 (2) (Blank). districts maintaining only grades 9
15 through 12, .92% for educational purposes and .25% for
16 operations and maintenance purposes;
17 (3) (Blank). districts maintaining grades 1 through
18 12, 1.63% for the 1985-86 school year, 1.68% for the
19 1986-87 school year, 1.75% for the 1987-88 school year
20 and 1.84% for the 1988-89 school year and thereafter for
21 educational purposes and .405% for the 1989-90 school
22 year, .435% for the 1990-91 school year, .465% for the
23 1991-92 school year, and .50% for the 1992-93 school year
24 and thereafter for operations and maintenance purposes;
25 (4) all districts, 0.75% for capital improvement
26 purposes (which is in addition to the General Operating
27 Fund levy) levy for operations and maintenance purposes),
28 which tax is to be levied, accumulated for not more than
29 6 years, and spent for capital improvement purposes
30 (including but not limited to the construction of a new
31 school building or buildings or the purchase of school
32 grounds on which any new school building is to be
33 constructed or located, or both) only in accordance with
34 Section 17-2.3 of this Act.;
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1 (5) (Blank). districts maintaining only grades 1
2 through 8, .12% for transportation purposes, provided
3 that districts maintaining only grades kindergarten
4 through 8 which have an enrollment of at least 2600
5 students may levy, subject to Section 17-2.2, at not to
6 exceed a maximum rate of .20% for transportation purposes
7 for any school year in which the number of students
8 requiring transportation in the district exceeds by at
9 least 2% the number of students requiring transportation
10 in the district during the preceding school year, as
11 verified in the district's claim for pupil transportation
12 and reimbursement and as certified by the State Board of
13 Education to the county clerk of the county in which such
14 district is located not later than November 15 following
15 the submission of such claim; districts maintaining only
16 grades 9 through 12, .12% for transportation purposes;
17 and districts maintaining grades 1 through 12, .14% for
18 the 1985-86 school year, .16% for the 1986-87 school
19 year, .18% for the 1987-88 school year and .20% for the
20 1988-89 school year and thereafter, for transportation
21 purposes;
22 (6) districts providing summer classes, .15% for
23 educational purposes, subject to Section 17-2.1 of this
24 Act.
25 Whenever any special charter school district operating
26 grades 1 through 12, has organized or shall organize under
27 the general school law, the district so organized may
28 continue to levy taxes at not to exceed the rate at which
29 taxes were last actually extended by the special charter
30 district, except that if such rate at which taxes were last
31 actually extended by such special charter district was less
32 than the maximum rate for districts maintaining grades 1
33 through 12 authorized under this Section, such special
34 charter district nevertheless may levy taxes at a rate not to
HB0452 Engrossed -4- LRB9002549THcd
1 exceed the maximum rate for districts maintaining grades 1
2 through 12 authorized under this Section, and except that if
3 any such district maintains only grades 1 through 8, the
4 board may levy, for educational purposes, at a rate not to
5 exceed the maximum rate for elementary districts authorized
6 under this Section.
7 Maximum rates before or after established in excess of
8 those prescribed shall not be affected by the amendatory Act
9 of 1997 1965.
10 (Source: P.A. 87-984; 87-1023; 88-45.)
11 (105 ILCS 5/17-2.2a) (from Ch. 122, par. 17-2.2a)
12 Sec. 17-2.2a. (a) Tax for special education programs.
13 The school board of any district having a population of less
14 than 500,000 inhabitants may include in the General Operating
15 Fund, by proper resolution, levy an annual tax upon the value
16 as equalized or assessed by the Department of Revenue, for
17 special education purposes, including the purposes authorized
18 by Section 10-22.3lb. as follows:
19 (1) districts maintaining only grades kindergarten
20 through 8, and prior to July 1, 1970, districts
21 maintaining only grades 1 through 8, .02%;
22 (2) districts maintaining only grades 9 through 12,
23 .02%;
24 (3) districts maintaining only grades kindergarten
25 through 12, and prior to July 1, 1970, districts
26 maintaining only grades 1 through 12, .04%.
27 A portion of the revenue raised by the General Operating
28 Fund levy may such tax shall be used only for special
29 education purposes, including the construction and
30 maintenance of special education facilities.
31 Upon proper resolution of the school board, the school
32 district may accumulate such funds for special education
33 building purposes for a period of 8 years.
HB0452 Engrossed -5- LRB9002549THcd
1 Buildings constructed under the provisions of this
2 Section shall comply with the building code authorized under
3 Section 2-3.12.
4 If it is no longer feasible or economical to utilize
5 classroom facilities constructed with revenues raised and
6 accumulated by the tax for special education building
7 purposes, the district, or cooperative district by unanimous
8 consent, may with the approval of the regional superintendent
9 of schools and the State Superintendent of Education use such
10 facilities for regular school purposes. The district or
11 cooperative of districts shall make comparable facilities
12 available for special education purposes at another
13 attendance center which is in a more practical location due
14 to the proximity of the students served.
15 (b) If the school board of any district that has levied
16 the tax authorized by this Section determines that the
17 accumulated funds from such tax and from the $1,000 State
18 reimbursement per professional worker received under Section
19 14-13.02 are no longer required for special education
20 building purposes, the board may by proper resolution
21 transfer such funds to any other fund to be used for any
22 special education purposes authorized by Article 14. Such
23 transfer shall not be made until after the regional
24 superintendent has certified to the State Superintendent of
25 Education that adequate housing provisions have been made for
26 all children with disabilities residing in the school
27 district.
28 (c) The General Operating Fund levy tax rate limits
29 specified in this Section may be increased by to .125% for
30 special education purposes by districts maintaining only
31 grades kindergarten through 8 or only grades 9 through 12,
32 and by to .25% by districts maintaining grades kindergarten
33 through 12, upon the approval of a proposition to effect such
34 increase by a majority of the electors voting on such
HB0452 Engrossed -6- LRB9002549THcd
1 proposition at a regular scheduled election. The proposition
2 may be initiated by resolution of the school board and shall
3 be certified by the secretary to the proper election
4 authorities for submission in accordance with the general
5 election law. If at such election a majority of the votes
6 cast on the proposition is in favor thereof, the school board
7 may thereafter until such authority is revoked in like manner
8 levy annually the tax so authorized.
9 (Source: P.A. 89-397, eff. 8-20-95.)
10 (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
11 Sec. 17-2.11. School board power to levy a tax or to
12 borrow money and issue bonds for fire prevention, safety,
13 energy conservation, disabled accessibility, school security,
14 and specified repair purposes. Whenever, as a result of any
15 lawful order of any agency, other than a school board, having
16 authority to enforce any school building code applicable to
17 any facility that houses students, or any law or regulation
18 for the protection and safety of the environment, pursuant to
19 the Environmental Protection Act, any school district having
20 a population of less than 500,000 inhabitants is required to
21 alter or reconstruct any school building or permanent, fixed
22 equipment; or whenever any such district determines that it
23 is necessary for energy conservation purposes that any school
24 building or permanent, fixed equipment should be altered or
25 reconstructed and that such alterations or reconstruction
26 will be made with funds not necessary for the completion of
27 approved and recommended projects contained in any safety
28 survey report or amendments thereto authorized by Section
29 2-3.12 of this Act; or whenever any such district determines
30 that it is necessary for disabled accessibility purposes and
31 to comply with the school building code that any school
32 building or equipment should be altered or reconstructed and
33 that such alterations or reconstruction will be made with
HB0452 Engrossed -7- LRB9002549THcd
1 funds not necessary for the completion of approved and
2 recommended projects contained in any safety survey report or
3 amendments thereto authorized under Section 2-3.12 of this
4 Act; or whenever any such district determines that it is
5 necessary for school security purposes and the related
6 protection and safety of pupils and school personnel that any
7 school building or property should be altered or
8 reconstructed or that security systems and equipment
9 (including but not limited to intercom, early detection and
10 warning, access control and television monitoring systems)
11 should be purchased and installed, and that such alterations,
12 reconstruction or purchase and installation of equipment will
13 be made with funds not necessary for the completion of
14 approved and recommended projects contained in any safety
15 survey report or amendment thereto authorized by Section
16 2-3.12 of this Act and will deter and prevent unauthorized
17 entry or activities upon school property by unknown or
18 dangerous persons, assure early detection and advance warning
19 of any such actual or attempted unauthorized entry or
20 activities and help assure the continued safety of pupils and
21 school staff if any such unauthorized entry or activity is
22 attempted or occurs; or if a school district does not need
23 funds for other fire prevention and safety projects,
24 including the completion of approved and recommended projects
25 contained in any safety survey report or amendments thereto
26 authorized by Section 2-3.12 of this Act, and it is
27 determined after a public hearing (which is preceded by at
28 least one published notice (i) occurring at least 7 days
29 prior to the hearing in a newspaper of general circulation
30 within the school district and (ii) setting forth the time,
31 date, place, and general subject matter of the hearing) that
32 there is a substantial, immediate, and otherwise unavoidable
33 threat to the health, safety, or welfare of pupils due to
34 disrepair of school sidewalks, playgrounds, parking lots, or
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1 school bus turnarounds and repairs must be made: then in any
2 such event, such district may, by proper resolution, levy a
3 tax for the purpose of making such alteration or
4 reconstruction, based on a survey report by an architect or
5 engineer licensed in the State of Illinois, upon all the
6 taxable property of the district at the value as assessed by
7 the Department of Revenue at a rate not to exceed .05% per
8 year for a period sufficient to finance such alterations,
9 repairs, or reconstruction, upon the following conditions:
10 (a) When there are not sufficient funds available
11 in either the operations and maintenance fund of the
12 district or the fire prevention and safety fund of the
13 district as determined by the district on the basis of
14 regulations adopted by the State Board of Education to
15 make such alterations, repairs, or reconstruction, or to
16 purchase and install such permanent fixed equipment so
17 ordered or determined as necessary. Appropriate school
18 district records shall be made available to the State
19 Superintendent of Education upon request to confirm such
20 insufficiency.
21 (b) When a certified estimate of an architect or
22 engineer licensed in the State of Illinois stating the
23 estimated amount necessary to make the alterations or
24 repairs, or to purchase and install such equipment so
25 ordered has been secured by the district, and the
26 estimate has been approved by the regional superintendent
27 of schools, having jurisdiction of the district, and the
28 State Superintendent of Education. Approval shall not be
29 granted for any work that has already started without the
30 prior express authorization of the State Superintendent
31 of Education. If such estimate is not approved or denied
32 approval by the regional superintendent of schools within
33 3 months after the date on which it is submitted to him
34 or her, the school board of the district may submit such
HB0452 Engrossed -9- LRB9002549THcd
1 estimate directly to the State Superintendent of
2 Education for approval or denial.
3 For purposes of this Section a school district may
4 replace a school building or build additions to replace
5 portions of a building when it is determined that the
6 effectuation of the recommendations for the existing building
7 will cost more than the replacement costs. Such
8 determination shall be based on a comparison of estimated
9 costs made by an architect or engineer licensed in the State
10 of Illinois. The new building or addition shall be
11 equivalent in area (square feet) and comparable in purpose
12 and grades served and may be on the same site or another
13 site. Such replacement may only be done upon order of the
14 regional superintendent of schools and the approval of the
15 State Superintendent of Education.
16 The filing of a certified copy of the resolution levying
17 the tax when accompanied by the certificates of the regional
18 superintendent of schools and State Superintendent of
19 Education shall be the authority of the county clerk to
20 extend such tax.
21 The county clerk of the county in which any school
22 district levying a tax under the authority of this Section is
23 located, in reducing raised levies, shall not consider any
24 such tax as a part of the general levy for school purposes
25 and shall not include the same in the limitation of any other
26 tax rate which may be extended.
27 Such tax shall be levied and collected in like manner as
28 all other taxes of school districts, subject to the
29 provisions contained in this Section.
30 The tax rate limit specified in this Section may be
31 increased to .10% upon the approval of a proposition to
32 effect such increase by a majority of the electors voting on
33 that proposition at a regular scheduled election. Such
34 proposition may be initiated by resolution of the school
HB0452 Engrossed -10- LRB9002549THcd
1 board and shall be certified by the secretary to the proper
2 election authorities for submission in accordance with the
3 general election law.
4 When taxes are levied by any school district for fire
5 prevention, safety, energy conservation, and school security
6 purposes as specified in this Section, and the purposes for
7 which the taxes have been levied are accomplished and paid in
8 full, and there remain funds on hand in the Fire Prevention
9 and Safety Fund from the proceeds of the taxes levied,
10 including interest earnings thereon, the school board by
11 resolution shall use such excess and other board restricted
12 funds excluding bond proceeds and earnings from such proceeds
13 (1) for other authorized fire prevention, safety, energy
14 conservation, and school security purposes or (2) for
15 transfer to the Operations and Maintenance Fund for the
16 purpose of abating an equal amount of the General Operations
17 Fund levy operations and maintenance purposes taxes. If any
18 transfer is made to the Operation and Maintenance Fund, the
19 secretary of the school board shall within 30 days notify the
20 county clerk of the amount of that transfer and direct the
21 clerk to abate the taxes to be extended for the General
22 Operating Fund levy purposes of operations and maintenance
23 authorized under Section 17-2 of this Act by an amount equal
24 to such transfer.
25 If the proceeds from the tax levy authorized by this
26 Section are insufficient to complete the work approved under
27 this Section, the school board is authorized to sell bonds
28 without referendum under the provisions of this Section in an
29 amount that, when added to the proceeds of the tax levy
30 authorized by this Section, will allow completion of the
31 approved work.
32 Such bonds shall bear interest at a rate not to exceed
33 the maximum rate authorized by law at the time of the making
34 of the contract, shall mature within 20 years from date, and
HB0452 Engrossed -11- LRB9002549THcd
1 shall be signed by the president of the school board and the
2 treasurer of the school district.
3 In order to authorize and issue such bonds, the school
4 board shall adopt a resolution fixing the amount of bonds,
5 the date thereof, the maturities thereof, rates of interest
6 thereof, place of payment and denomination, which shall be in
7 denominations of not less than $100 and not more than $5,000,
8 and provide for the levy and collection of a direct annual
9 tax upon all the taxable property in the school district
10 sufficient to pay the principal and interest on such bonds to
11 maturity. Upon the filing in the office of the county clerk
12 of the county in which the school district is located of a
13 certified copy of the resolution, it is the duty of the
14 county clerk to extend the tax therefor in addition to and in
15 excess of all other taxes heretofore or hereafter authorized
16 to be levied by such school district.
17 After the time such bonds are issued as provided for by
18 this Section, if additional alterations or reconstructions
19 are required to be made because of surveys conducted by an
20 architect or engineer licensed in the State of Illinois, the
21 district may levy a tax at a rate not to exceed .05% per year
22 upon all the taxable property of the district or issue
23 additional bonds, whichever action shall be the most
24 feasible.
25 This Section is cumulative and constitutes complete
26 authority for the issuance of bonds as provided in this
27 Section notwithstanding any other statute or law to the
28 contrary.
29 With respect to instruments for the payment of money
30 issued under this Section either before, on, or after the
31 effective date of Public Act 86-004 (June 6, 1989), it is,
32 and always has been, the intention of the General Assembly
33 (i) that the Omnibus Bond Acts are, and always have been,
34 supplementary grants of power to issue instruments in
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1 accordance with the Omnibus Bond Acts, regardless of any
2 provision of this Act that may appear to be or to have been
3 more restrictive than those Acts, (ii) that the provisions of
4 this Section are not a limitation on the supplementary
5 authority granted by the Omnibus Bond Acts, and (iii) that
6 instruments issued under this Section within the
7 supplementary authority granted by the Omnibus Bond Acts are
8 not invalid because of any provision of this Act that may
9 appear to be or to have been more restrictive than those
10 Acts.
11 When the purposes for which the bonds are issued have
12 been accomplished and paid for in full and there remain funds
13 on hand from the proceeds of the bond sale and interest
14 earnings therefrom, the board shall, by resolution, use such
15 excess funds in accordance with the provisions of Section
16 10-22.14 of this Act.
17 Whenever any tax is levied or bonds issued for fire
18 prevention, safety, energy conservation, and school security
19 purposes, such proceeds shall be deposited and accounted for
20 separately within the Fire Prevention and Safety Fund.
21 (Source: P.A. 88-251; 88-508; 88-628, eff. 9-9-94; 88-670,
22 eff. 12-2-94; 89-235, eff. 8-4-95; 89-397, eff. 8-20-95.)
23 (105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
24 Sec. 17-3. Additional levies-Submission to voters. The
25 school board in any district having a population of less than
26 500,000 inhabitants may, by proper resolution, cause a
27 proposition to increase, for a limited period of not less
28 than 3 nor more than 10 years or for an unlimited period, the
29 annual tax rate for the General Operating Fund levy
30 educational purposes to be submitted to the voters of such
31 district at a regular scheduled election as follows:
32 (1) in districts maintaining grades 1 through 8, or
33 grades 9 through 12, the maximum rate increase in the
HB0452 Engrossed -13- LRB9002549THcd
1 General Operating Fund levy for educational purposes
2 shall not exceed 3.5% of the value as equalized or
3 assessed by the Department of Revenue;
4 (2) in districts maintaining grades 1 through 12
5 the maximum rate increase in the General Operating Fund
6 levy for educational purposes shall not exceed 4.00%,
7 except that if a single elementary district and a
8 secondary district having boundaries that are coterminous
9 on the effective date of this amendatory Act form a
10 community unit district under Section 11-6, then the
11 maximum rate increase in the General Operating Fund levy
12 for education purposes for such district shall not exceed
13 6.00% of the value as equalized or assessed by the
14 Department of Revenue.
15 If the resolution of the school board seeks to increase
16 the annual tax rate for the General Operating Fund levy
17 educational purposes for a limited period of not less than 3
18 nor more than 10 years, the proposition shall so state and
19 shall identify the years for which the tax increase is
20 sought.
21 If a majority of the votes cast on the proposition is in
22 favor thereof, the school board may thereafter, until such
23 authority is revoked in like manner, levy annually the tax so
24 authorized; provided that if the proposition as approved
25 limits the increase in the annual tax rate of the district
26 for the General Operating Fund levy educational purposes to a
27 period of not less than 3 nor more than 10 years, the
28 district may, unless such authority is sooner revoked in like
29 manner, levy annually the tax so authorized for the limited
30 number of years approved by a majority of the votes cast on
31 the proposition. Upon expiration of that limited period, the
32 rate at which the district may annually levy its tax for the
33 General Operating Fund levy educational purposes shall be the
34 rate provided under Section 17-2, or the rate at which the
HB0452 Engrossed -14- LRB9002549THcd
1 district last levied its tax for educational purposes prior
2 to approval of the proposition authorizing the levy of that
3 tax at an increased rate, whichever is greater.
4 The school board shall certify the proposition to the
5 proper election authorities in accordance with the general
6 election law.
7 (Source: P.A. 88-376.)
8 (105 ILCS 5/17-3.2) (from Ch. 122, par. 17-3.2)
9 Sec. 17-3.2. Additional or supplemental budget. Whenever
10 the voters of a school district have voted in favor of an
11 increase in the annual tax rate for the General Operating
12 Fund levy educational or operations and maintenance purposes
13 or both at an election held after the adoption of the annual
14 school budget for any fiscal year, the board may adopt or
15 pass during that fiscal year an additional or supplemental
16 budget under the sole authority of this Section by a vote of
17 a majority of the full membership of the board, any other
18 provision of this Article to the contrary notwithstanding, in
19 and by which such additional or supplemental budget the board
20 shall appropriate such additional sums of money as it may
21 find necessary to defray expenses and liabilities of that
22 district to be incurred for educational or operations and
23 maintenance purposes or both of the district during that
24 fiscal year, but not in excess of the additional funds
25 estimated to be available by virtue of such voted increase in
26 the annual tax rate for the General Operating Fund levy
27 educational or operations and maintenance purposes or both.
28 Such additional or supplemental budget shall be regarded as
29 an amendment of the annual school budget for the fiscal year
30 in which it is adopted, and the board may levy the additional
31 tax for the General Operating Fund levy educational or
32 operations and maintenance purposes or both to equal the
33 amount of the additional sums of money appropriated in that
HB0452 Engrossed -15- LRB9002549THcd
1 additional or supplemental budget, immediately.
2 (Source: P.A. 86-1334.)
3 (105 ILCS 5/17-5.1) (from Ch. 122, par. 17-5.1)
4 Sec. 17-5.1. Referendum for accumulation of operations
5 and maintenance funds. No tax for the General Operating Fund
6 levy for operations and maintenance purposes operations and
7 maintenance purposes and the purchase of school grounds as
8 provided in Section 11-9 and no tax for operations and
9 maintenance purposes as provided in Section 17-5 shall be
10 levied at a rate sufficient to accumulate funds nor shall
11 funds for such purposes be accumulated as authorized in said
12 sections until the board of education or school board has by
13 resolution ordered the submission of the proposition of
14 accumulating funds for such purpose to the electors of the
15 district at a regular scheduled election and the proposition
16 has been approved by a majority of the electors voting
17 thereon. The board shall certify the proposition to the
18 proper election authorities for submission in accordance with
19 the general election law.
20 If a majority of the electors voting upon the proposition
21 vote in favor thereof, the board of education or school board
22 may accumulate funds for operations and maintenance purposes
23 and the purchase of school grounds or for operations and
24 maintenance purposes and may annually include in the General
25 Operating Fund levy a tax for such purposes in excess of
26 current requirements but subject to the tax rate limitations
27 for such purposes provided by law.
28 (Source: P.A. 86-970; 86-1334.)
29 (105 ILCS 5/17-7) (from Ch. 122, par. 17-7)
30 Sec. 17-7. Payments from tax levied. Any sum expended or
31 obligations incurred for the improvement, maintenance, repair
32 or benefit of school buildings and property, including the
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1 cost of interior decorating and the installation,
2 improvement, repair, replacement and maintenance of building
3 fixtures, for the rental of buildings and property for school
4 purposes, or for the payment of all premiums for insurance
5 upon school buildings and school building fixtures or for the
6 purchase or equipment to be used in the school lunch program
7 shall be paid from the tax received from the General
8 Operating Fund levy levied for operations and maintenance
9 purposes and the purchase of school grounds. The board may
10 provide by resolution that the payment of all salaries of
11 janitors, engineers or other custodial employees and all
12 costs of fuel, lights, gas, water, telephone service, and
13 custodial supplies and equipment or the cost of a
14 professional survey of the conditions of school buildings as
15 provided in Section 2-3.12, or any one or more of the
16 preceding items shall be paid from the tax levied for the
17 General Operating Fund operations and maintenance purposes
18 and the purchase of school grounds in which event such
19 salaries or specified costs, or both, shall be so paid until
20 the next fiscal year after the repeal of such resolution.
21 Expenditures for all purposes not specified in Sections 17-7
22 or 17-8 or other provisions of this Act shall be made from
23 the educational fund, which receives its revenue by transfer
24 from the General Operating Fund.
25 (Source: P.A. 86-1334; 87-984.)
26 (105 ILCS 5/17-8) (from Ch. 122, par. 17-8)
27 Sec. 17-8. Transportation costs paid from transportation
28 fund. Any transportation operating costs incurred for
29 transporting pupils to and from school and school sponsored
30 activities and the costs of acquiring equipment shall be paid
31 from a transportation fund to consist of moneys received from
32 the General Operating Fund levy, any tax levy for such
33 purpose, state reimbursement for transportation, except as
HB0452 Engrossed -17- LRB9002549THcd
1 provided in Section 29-5, all funds received from other
2 districts for transporting pupils and any charges for
3 transportation services rendered to individuals or auxiliary
4 enterprises of the school.
5 For the purpose of this Act "transportation operating
6 cost" shall include all costs of transportation except
7 interest and rental of building facilities.
8 (Source: P.A. 85-581.)
9 (105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
10 Sec. 17-11. Certificate of tax levy. The school board
11 of each district shall ascertain, as near as practicable,
12 annually, how much money must be raised by a special tax for
13 the General Operating Fund and other purposes specified in
14 this Article 17 transportation purposes if any and for
15 educational and for operations and maintenance purposes for
16 the next ensuing year. In school districts with a population
17 of less than 500,000, these amounts shall be certified and
18 returned to each county clerk on or before the last Tuesday
19 in December, annually. The certificate shall be signed by the
20 president and clerk or secretary, and may be in the following
21 form:
22 CERTIFICATE OF TAX LEVY
23 We hereby certify that we require the sum of
24 ......dollars, to be levied as a special tax for the General
25 Operating Fund (and other appropriate levies) transportation
26 purposes and the sum of ...... dollars to be levied as a
27 special tax for educational purposes, and the sum ......
28 dollars to be levied as a special tax for operations and
29 maintenance purposes, and the sum of ...... to be levied as a
30 special tax for a working cash fund, on the equalized
31 assessed value of the taxable property of our district, for
32 the year 19.....
33 Signed this ....... day of ..............., 19....
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1 A ........... B ............., President
2 C ........... D............., Clerk (Secretary)
3 Dist. No. .........., ............ County
4 A failure by the school board to file the certificate
5 with the county clerk in the time required shall not vitiate
6 the assessment.
7 (Source: P.A. 86-13; 86-1334; 87-17.)
8 (105 ILCS 5/17-12) (from Ch. 122, par. 17-12)
9 Sec. 17-12. Districts in two or more counties. When a
10 district lies partly in two or more counties the school board
11 shall ascertain, as near as practicable, the amount to be
12 raised by special tax for the General Operating Fund
13 educational and operations and maintenance purposes and shall
14 prepare a certificate for each county in which the district
15 lies and shall deliver one of such certificates to each of
16 the county clerks of the counties in which a part of the
17 district is situated. On the first Monday following the
18 delivery of the certificate, or as soon thereafter as may be
19 practicable, each county clerk shall ascertain the total
20 equalized valuation of all the taxable property in that part
21 of the district as lies in his county, and certify the amount
22 thereof to the county clerk of each of the other counties in
23 which any part of the district lies. From the aggregate of
24 such equalized valuation and from the certificate of the
25 amount so required to be levied, such clerk shall ascertain
26 the rate per cent required to produce in the district the
27 amount of such levy, and at that rate shall extend the
28 special tax to be levied for the General Operating Fund levy
29 educational and operations and maintenance purposes in that
30 part of the district lying in his respective county.
31 (Source: P.A. 86-1334.)
32 (105 ILCS 5/17-16) (from Ch. 122, par. 17-16)
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1 Sec. 17-16. Tax anticipation warrants. When there is no
2 money in the treasury of any school district having a
3 population of 500,000 or less inhabitants, whether governed
4 by either or both the general school laws or any special
5 charter, to defray the necessary expenses of the district,
6 including amounts necessary to pay maturing principal and
7 interest of bonds, the school board may issue warrants, or
8 may provide a fund to meet the expenses by issuing and
9 disposing of warrants, drawn against and in anticipation of
10 any taxes levied for the payment of the necessary expenses of
11 the district, either for the General Operating Fund levy
12 transportation, educational or for all operations and
13 maintenance purposes, or for payments to the Illinois
14 Municipal Retirement Fund, or for the payment of maturing
15 principal and interest of bonds, or for fire prevention,
16 safety, energy conservation and school security purposes, as
17 the case may be, to the extent of 85% of the total amount of
18 the tax so levied. The warrants shall show upon their face
19 that they are payable in the numerical order of their
20 issuance solely from such taxes when collected, and shall be
21 received by any collector of taxes in payment of the taxes
22 against which they are issued, and such taxes shall be set
23 apart and held for their payment.
24 Every warrant shall bear interest, payable only out of
25 the taxes against which it is drawn, at a rate not exceeding
26 the maximum rate authorized by the Bond Authorization Act, as
27 amended at the time of the making of the contract, if issued
28 before July 1, 1971 and if issued thereafter at the rate of
29 not to exceed the maximum rate authorized by the Bond
30 Authorization Act, as amended at the time of the making of
31 the contract, from the date of its issuance until paid or
32 until notice shall be given by publication in a newspaper or
33 otherwise that the money for its payment is available and
34 that it will be paid on presentation, unless a lower rate of
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1 interest is specified therein, in which case the interest
2 shall be computed and paid at the lower rate.
3 With respect to instruments for the payment of money
4 issued under this Section either before, on, or after the
5 effective date of this amendatory Act of 1989, it is and
6 always has been the intention of the General Assembly (i)
7 that the Omnibus Bond Acts are and always have been
8 supplementary grants of power to issue instruments in
9 accordance with the Omnibus Bond Acts, regardless of any
10 provision of this Act that may appear to be or to have been
11 more restrictive than those Acts, (ii) that the provisions of
12 this Section are not a limitation on the supplementary
13 authority granted by the Omnibus Bond Acts, and (iii) that
14 instruments issued under this Section within the
15 supplementary authority granted by the Omnibus Bond Acts are
16 not invalid because of any provision of this Act that may
17 appear to be or to have been more restrictive than those
18 Acts.
19 (Source: P.A. 86-4; 86-1334; 87-984.)
20 (105 ILCS 5/20-2) (from Ch. 122, par. 20-2)
21 Sec. 20-2. Indebtedness and bonds. For the purpose of
22 creating a working cash fund, the school board of any such
23 district may incur an indebtedness and issue bonds as
24 evidence thereof in an amount or amounts not exceeding either
25 (1) in the aggregate 85% of the aggregate of taxes allocated
26 to the Education Fund permitted to be levied for educational
27 purposes for the prior tax then current year to be determined
28 by taking multiplying the General Operating Fund moneys
29 allocated to the maximum educational tax rate applicable to
30 such school district's Education Fund district by the last
31 assessed valuation as determined at the time of the issue of
32 said bonds plus 85% of the last known entitlement of the such
33 district to taxes as by law now or hereafter enacted or
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1 amended, imposed by the General Assembly of the State of
2 Illinois to replace revenue lost by units of local government
3 and school districts as a result of the abolition of ad
4 valorem personal property taxes, pursuant to Article IX,
5 Section 5, paragraph (c) of the Constitution of the State of
6 Illinois, or (2) the product of the tax rate for educational
7 purposes immediately prior to the effective date of this
8 amendatory Act of 1997 multiplied by the last assessed
9 valuation as determined at the time of the issue of the bonds
10 multiplied by 85%, plus 85% of the last known entitlement of
11 the district to taxes as by law now or hereafter enacted or
12 amended, imposed by the General Assembly of the State of
13 Illinois to replace revenue lost by units of local government
14 and school districts as a result of the abolition of ad
15 valorem personal property taxes, pursuant to Article IX,
16 Section 5, paragraph (c) of the Constitution of the State of
17 Illinois, except that a district that is certified under
18 Section 19-1.5 as a financially distressed district may incur
19 an indebtedness and issue bonds as evidence thereof in an
20 amount or amounts not exceeding either (1) in the aggregate
21 125% of the aggregate of taxes allocated to the Education
22 Fund from the General Operating Fund permitted to be levied
23 for educational purposes for the prior then current year to
24 be determined by multiplying the maximum educational tax rate
25 applicable to that school district by the last assessed
26 valuation as determined at the time of the issuance of the
27 bonds plus 125% of the last known entitlement of that
28 district to taxes that by law now or hereafter enacted or
29 amended are imposed by the General Assembly to replace
30 revenue lost by units of local government and school
31 districts as a result of the abolition of ad valorem personal
32 property taxes, pursuant to Article IX, Section 5, paragraph
33 (c) of the Constitution of the State of Illinois or (2) the
34 product of the tax rate for educational purposes immediately
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1 prior to the effective date of this amendatory Act of 1997
2 multiplied by the last assessed valuation as determined at
3 the time of the issue of the bonds multiplied by 125%, plus
4 125% of the last known entitlement of the district to taxes
5 as by law now or hereafter enacted or amended, imposed by the
6 General Assembly of the State of Illinois to replace revenue
7 lost by units of local government and school districts as a
8 result of the abolition of ad valorem personal property
9 taxes, pursuant to Article IX, Section 5, paragraph (c) of
10 the Constitution of the State of Illinois. The bonds shall
11 bear interest at not more than the maximum rate authorized by
12 the Bond Authorization Act, as amended at the time of the
13 making of the contract, if issued before January 1, 1972 and
14 not more than the maximum rate authorized by the Bond
15 Authorization Act, as amended at the time of the making of
16 the contract, if issued after January 1, 1972 and shall
17 mature within 20 years from the date thereof. Subject to the
18 foregoing limitations as to amount, the bonds may be issued
19 in an amount including existing indebtedness which will not
20 exceed the constitutional limitation as to debt,
21 notwithstanding any statutory debt limitation to the
22 contrary. When bonds have been issued under this Article by a
23 school district that is certified as a financially distressed
24 district under Section 19-1.5, the amount of those bonds,
25 when and after they are issued, whether issued before or
26 after such certification, shall not be considered debt under
27 any statutory debt limitation and shall be excluded from the
28 computation and determination of any statutory or other debt
29 limitation applicable to the financially distressed district.
30 The school board shall before or at the time of issuing the
31 bonds provide for the collection of a direct annual tax upon
32 all the taxable property within the district sufficient to
33 pay the principal thereof at maturity and to pay the interest
34 thereon as it falls due, which tax shall be in addition to
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1 the maximum amount of all other taxes, including the General
2 Operating Fund levy and either educational; transportation;
3 operations and maintenance; or fire prevention and safety
4 fund taxes, now or hereafter authorized and in addition to
5 any limitations upon the levy of taxes as provided by
6 Sections 17-2 through 17-9. The bonds may be issued
7 redeemable at the option of the school board of the district
8 issuing them on any interest payment date on or after 5 years
9 from date of issue.
10 With respect to instruments for the payment of money
11 issued under this Section either before, on, or after the
12 effective date of this amendatory Act of 1989, it is and
13 always has been the intention of the General Assembly (i)
14 that the Omnibus Bond Acts are and always have been
15 supplementary grants of power to issue instruments in
16 accordance with the Omnibus Bond Acts, regardless of any
17 provision of this Act that may appear to be or to have been
18 more restrictive than those Acts, (ii) that the provisions of
19 this Section are not a limitation on the supplementary
20 authority granted by the Omnibus Bond Acts, and (iii) that
21 instruments issued under this Section within the
22 supplementary authority granted by the Omnibus Bond Acts are
23 not invalid because of any provision of this Act that may
24 appear to be or to have been more restrictive than those
25 Acts.
26 (Source: P.A. 87-984; 88-641, eff. 9-9-94.)
27 (105 ILCS 5/20-3) (from Ch. 122, par. 20-3)
28 Sec. 20-3. Tax levy. For the purpose of providing moneys
29 for a working cash fund, the school board of any such school
30 district may also include in the General Operating Fund levy
31 levied levy annually upon all the taxable property of the
32 their district an amount for such purpose a tax, known as the
33 "working cash fund tax," not to exceed 0.05% of value, as
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1 equalized or assessed by the Department of Revenue. Provided,
2 that: (1) no such tax shall be levied if bonds are issued in
3 amount or amounts equal in the aggregate to the limitation
4 set forth in Section 20-2 for the creation of a working cash
5 fund; (2) no such tax shall be levied and extended by a
6 school district that is not certified as a financially
7 distressed district under Section 19-1.5 if the amount of the
8 tax so to be extended will increase the working cash fund to
9 a total amount exceeding 85% of the taxes allocated to the
10 Education Fund from the General Operating Fund in the prior
11 year last extended for educational purposes of the district
12 plus 85% of the last known entitlement of such district to
13 taxes as by law now or hereafter enacted or amended, imposed
14 by the General Assembly of the State of Illinois to replace
15 revenue lost by units of local government and school
16 districts as a result of the abolition of ad valorem personal
17 property taxes, pursuant to Article IX, Section 5(c) of the
18 Constitution of the State of Illinois; and (3) no such tax
19 shall be levied or extended by a school district that is
20 certified as a financially distressed district under Section
21 19-1.5 if the amount of the tax so to be extended will
22 increase the General Operating Fund working cash fund to a
23 total amount exceeding 125% of the taxes allocated the prior
24 tax year to the Education Fund from the General Operating
25 Fund last extended for educational purposes of the district
26 plus 125% of the last known entitlement of that district to
27 taxes that by law now or hereafter enacted or amended are
28 imposed by the General Assembly to replace revenue lost by
29 units of local government and school districts as a result of
30 the abolition of ad valorem personal property taxes, pursuant
31 to Article IX, Section 5(c) of the Constitution of the State
32 of Illinois. The collection of the tax shall not be
33 anticipated by the issuance of any warrants drawn against it.
34 The tax shall be levied and collected, except as otherwise
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1 provided in this Section, in like manner as the general taxes
2 of the district, and shall be in addition to the maximum of
3 all other taxes, either the General Operating Fund levy
4 educational; transportation; operations and maintenance; or
5 fire prevention and safety fund taxes, now or hereafter to be
6 levied for school purposes. It may be levied by separate
7 resolution by the last Tuesday in September in each year or
8 it may be included in the certificate of tax levy filed under
9 Section 17-11.
10 (Source: P.A. 87-984; 88-641, eff. 9-9-94.)
11 (105 ILCS 5/35-23) (from Ch. 122, par. 35-23)
12 Sec. 35-23. Levy of tax. If the proposition to levy such
13 a tax shall have received the assent of a majority of the
14 voters of the district who shall have voted thereon at the
15 election, then the school board of such district shall have
16 power to levy the tax so authorized in the same manner as
17 other school taxes are levied for the purpose set out in
18 Section 35-21 except that the certificate of levy for the tax
19 so authorized may be filed with the county clerk at any time
20 before the end of the calendar year. If filed on or before
21 the last Tuesday in September, it may be included in the
22 certificate filed under Section 17-11 of this Act. Such tax
23 shall be unlimited as to rate or amount and shall continue
24 during the period covered by the lease or any extension
25 thereof and until the Commission has received all rentals
26 thereunder. No such tax, however, shall be levied for any
27 year unless the Commission shall have authorized the use by
28 the district of a school building owned by the State for that
29 school year. Such tax shall be in addition to any and all
30 taxes authorized to be levied by the school district by this
31 Act, or any other Act. Such tax shall not operate to reduce
32 the amount that might otherwise be levied by such district
33 for the General Operating Fund levy either educational or
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1 operations, building and maintenance purposes.
2 (Source: P.A. 77-2744.)
3 (105 ILCS 5/17-2.2 rep.)
4 (105 ILCS 5/17-2A rep.)
5 (105 ILCS 5/17-4 rep.)
6 (105 ILCS 5/17-5 rep.)
7 (105 ILCS 5/17-6.1 rep.)
8 (105 ILCS 5/17-9.01 rep.)
9 Section 10. The School Code is amended by repealing
10 Sections 17-2.2, 17-2A, 17-4, 17-5, 17-6.1, and 17-9.01.
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.