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90_HB0507
New Act
30 ILCS 105/5.449 new
35 ILCS 200/18-45
35 ILCS 200/18-176 new
105 ILCS 5/17-11 from Ch. 122, par. 17-11
105 ILCS 5/18-8 from Ch. 122, par. 18-8
Creates the School District Income Tax Act. Allows
school districts to tax income after referendum approval.
Provides for additional levies, administration and
distribution of the tax, and penalties for violations.
Applies only to income earned following 120 days after
certification of the results of the referendum. Amends the
Property Tax Code to provide for alteration of the
educational fund rate accordingly. Amends the School Code to
require that school districts certify such income tax levies
and amounts realized thereby for property tax abatement
purposes and to coordinate the calculation of school aid with
the income tax levies by adjusting the qualifying rate and
operating tax rate accordingly. Amends the State Finance Act
to create a new special fund in the State Treasury.
Effective immediately.
LRB9002663KDks
LRB9002663KDks
1 AN ACT in relation to a school district income tax,
2 amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 1. Short title. This Act may be cited as the
6 School District Income Tax Act.
7 Section 5. Net income tax; referendum. The school board
8 of any school district may, by proper resolution, cause a
9 proposition to authorize an annual tax, measured as a
10 percentage of net income, on the privilege of earning or
11 receiving income as a resident of the district, to be
12 certified to the proper election officials, who shall submit
13 the proposition to the voters in accordance with the general
14 election law; provided that the rate of such tax shall be an
15 even multiple of eighths of a percent. When imposed, this
16 tax shall be levied on every individual subject to taxation
17 under this Act.
18 The election called for this purpose shall be governed by
19 the general election law. If a majority of the votes cast on
20 the proposition is in favor thereof, the school board may
21 thereafter levy the tax as authorized, or at any lesser rate,
22 provided such lesser rate is an even multiple of eighths of a
23 percent. Such tax may be levied only on income earned
24 following 120 days after certification of the results of the
25 referendum by the proper election officials.
26 For purposes of this Act, a taxpayer's net income for a
27 taxable year shall be as defined in Section 202 of the
28 Illinois Income Tax Act for such year which is allocable to
29 a district under the provisions of this Act.
30 For purposes of this Act, an individual is a resident of
31 a school district for a taxable year if he or she is a
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1 resident of the State, as defined in the Illinois Income Tax
2 Act, and maintains his or her principal place of residence
3 within that school district on the first day of that taxable
4 year.
5 Section 10. Additional levies; Submission to voters.
6 The school board of any school district may, by proper
7 resolution, cause a proposition to increase the annual tax
8 rate for the tax imposed under Section 5 to be submitted to
9 the voters of the district at an election in accordance with
10 the general election law, provided such increase results in a
11 rate that is an even multiple of eighths of a percent. The
12 tax may be levied only on income earned following 120 days
13 after certification of the results of the referendum by the
14 proper election officials.
15 The election called for such purposes shall be governed
16 by the general election law. If a majority of the votes cast
17 on the proposition is in favor thereof, the school board may
18 thereafter, until such authority is revoked in like manner,
19 levy an annual tax as authorized.
20 Section 15. Collection of tax; promulgation of rules and
21 regulations. On or before July 1 of each year, the school
22 board of each district imposing a tax under this Act shall
23 prepare and certify the annual tax rate to the Department of
24 Revenue, hereinafter referred to as the Department, which
25 rate shall be applicable to the taxable year of any taxpayer
26 which includes that July 1. The tax imposed under this Act
27 shall be collected by and paid to the Department at the same
28 time and in the same manner, and subject to the same
29 assessment procedures, penalties and interests, as the tax
30 imposed by the Illinois Income Tax Act, except that the tax
31 imposed by this Act shall not be subject to any withholding
32 or estimated payment requirements of the Illinois Income Tax
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1 Act. The Department shall forthwith pay over to the State
2 Treasurer, ex officio, as trustee, all monies received by it
3 under this Act to be deposited in the School District Income
4 Tax Fund, to be held and disbursed by the Treasurer as
5 provided in Section 20.
6 The Department shall promulgate such rules and
7 regulations as may be necessary to implement the provisions
8 of this Act.
9 Section 20. Distribution of tax revenue. On or before
10 December 1 of each year, or the first following business day
11 if December 1 falls on a Saturday, Sunday, or holiday, the
12 Department shall certify to the Comptroller the disbursement
13 of stated sums of money to named school districts. On any
14 given certification date, the amount to be certified for
15 disbursement to each school district shall be the sum of the
16 following:
17 (a) The amount of tax collected by the Department under
18 this Act from individuals who maintained their principal
19 places of residence within the school district on the first
20 day of their last full taxable year ended prior to the
21 previous January 1, and
22 (b) any amount of tax which would have been certified
23 for disbursement to the school district on a previous
24 certification date under paragraph (a) above except for the
25 fact that it had not been collected by that previous
26 certification date; less the sum of the following:
27 (c) any amount of tax previously certified for
28 disbursement to that school district but since refunded to
29 the taxpayer, and
30 (d) an amount equal to 2% of the sum of amounts computed
31 in paragraphs (a) and (b), which shall be retained by the
32 Treasurer to cover the costs incurred by the Department in
33 administering and enforcing this Act.
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1 The Department at the time of each disbursement to a
2 school district shall prepare and certify to the Comptroller
3 the amount so retained by the State Treasurer to be paid into
4 the General Revenue Fund of the State Treasury. Within 10
5 days after receipt by the Comptroller of the certification of
6 disbursement to the school districts and to the General
7 Revenue Fund given by the Department under this Act, the
8 Comptroller shall cause the warrants to be drawn for the
9 respective amounts in accordance with the directions
10 contained in the certification.
11 The board of any district receiving any of the
12 disbursements provided for in this Section may apply those to
13 any fund from which that board is authorized to make
14 expenditures by law.
15 Section 25. Willful and fraudulent acts. Any person who
16 is subject to the provisions of this Act and who willfully
17 fails to file a return, or who willfully violates any rule or
18 regulation of the Department for the administration or
19 enforcement of this Act, or who willfully attempts in any
20 other manner to evade or defeat any tax imposed by this Act
21 or the payment thereof, shall in addition to other penalties
22 be guilty of a Class B misdemeanor. A prosecution for any
23 violation of this Section may be commenced within 3 years of
24 the commission of that act.
25 Section 30. Corporations. Nothing in this Act
26 authorizes the tax imposed on net income by school districts
27 hereunder to be levied on any corporation except a
28 corporation that elects to be taxed as an individual under
29 the Internal Revenue Code. If, however, the income tax
30 authorized by this Act is imposed by a school district, the
31 rate of ad valorem property taxes levied on the property of
32 corporations within that district, other than corporations
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1 electing to be taxed as individuals under the Internal
2 Revenue Code, shall be increased as provided in Section
3 17-11 of the School Code.
4 Section 70. The State Finance Act is amended by adding
5 Section 5.449 as follows:
6 (30 ILCS 105/5.449 new)
7 Sec. 5.449. The School District Income Tax Fund.
8 Section 75. The Property Tax Code is amended by changing
9 Section 18-45 and adding Section 18-176 as follows:
10 (35 ILCS 200/18-45)
11 Sec. 18-45. Computation of rates. Except as provided
12 below, each county clerk shall estimate and determine the
13 rate per cent upon the equalized assessed valuation for the
14 levy year of the property in the county's taxing districts
15 and special service areas, as established under Article VII
16 of the Illinois Constitution, so that the rate will produce,
17 within the proper divisions of that county, not less than the
18 net amount that will be required by the county board or
19 certified to the county clerk according to law. Prior to
20 extension, the county clerk shall determine the maximum
21 amount of tax authorized to be levied by any statute. If the
22 amount of any tax certified to the county clerk for extension
23 exceeds the maximum, the clerk shall extend only the maximum
24 allowable levy.
25 For school districts which levy a tax under the School
26 District Income Tax Act, enacted by the 90th General
27 Assembly, the educational fund rate determined as provided in
28 this Section shall be altered as provided in Section 18-176.
29 The county clerk shall exclude from the total equalized
30 assessed valuation, whenever estimating and determining it
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1 under this Section and Sections 18-50 through 18-105, the
2 equalized assessed valuation in the percentage which has been
3 agreed to by each taxing district, of any property or portion
4 thereof within an Enterprise Zone upon which an abatement of
5 taxes was made under Section 18-170. However, if a
6 municipality has adopted tax increment financing under
7 Division 74.4 of Article 11 of the Illinois Municipal Code,
8 the county clerk shall estimate and determine rates in
9 accordance with Sections 11-74.4-7 through 11-74.4-9 of that
10 Act. The equalized assessed value of all property for the
11 computation of the amount to be extended within a county with
12 3,000,000 or more inhabitants shall be the equalized assessed
13 value of such property for the year immediately preceding the
14 levy year as established by the assessment and equalization
15 process for the year immediately prior to the levy year.
16 (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477;
17 87-895; 88-455.)
18 (35 ILCS 200/18-176 new)
19 Sec. 18-176. Educational fund abatement; increased rate
20 for corporations. For a school district imposing a tax under
21 the School District Income Tax Act, enacted by the 90th
22 General Assembly, the educational fund rate determined as
23 provided in Section 18-45 and paragraph (b) of this Section
24 shall be extended upon all property of corporations, other
25 than corporations which elect to be taxed as individuals
26 under the Internal Revenue Code.
27 (a) For a school district imposing a tax under the
28 School District Income Tax Act, the county clerk shall reduce
29 the amount for extension for educational purposes, determined
30 in accordance with Section 18-45, by the amount of income tax
31 revenue certified for abatement pursuant to Section 17-11 of
32 the School Code and by the amount that would be produced by
33 the rate determined as provided in Section 18-45 if extended
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1 on property owned by corporations, other than corporations
2 which elect to be taxed as individuals under the Internal
3 Revenue Code, and shall compute a rate to be extended upon
4 property owned by persons or entities, other than
5 corporations, and by corporations which elect to be taxed as
6 individuals under the Internal Revenue Code. Such rate shall
7 be determined by computing the rate percent upon the
8 equalized assessed valuation of property owned by persons and
9 entities, other than corporations, and by corporations which
10 elect to be taxed as individuals under the Internal Revenue
11 Code that will produce the net amount determined in
12 accordance with this paragraph.
13 (b) The educational fund rate to be extended upon all
14 property of corporations, other than corporations which elect
15 to be taxed as individuals under the Internal Revenue Code,
16 shall be increased by a rate produced by dividing the amount
17 of net income tax revenue by the equalized assessed value of
18 property owned by persons and entities, other than
19 corporations, and by corporations which elect to be taxed as
20 individuals under the Internal Revenue Code.
21 Section 80. The School Code is amended by changing
22 Sections 17-11 and 18-8 as follows:
23 (105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
24 Sec. 17-11. Certificate of tax levy. The school board
25 of each district shall ascertain, as near as practicable,
26 annually, how much money must be raised by special tax for
27 transportation purposes if any and for educational and for
28 operations and maintenance purposes for the next ensuing
29 year. In school districts with a population of less than
30 500,000, these amounts shall be certified and returned to
31 each county clerk on or before the last Tuesday in December,
32 annually. The certificate shall be signed by the president
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1 and clerk or secretary, and may be in the following form:
2 CERTIFICATE OF TAX LEVY
3 We hereby certify that we require the sum of
4 ......dollars, to be levied as a special tax for
5 transportation purposes and the sum of ...... dollars to be
6 levied as a special tax for educational purposes, and the sum
7 ...... dollars to be levied as a special tax for operations
8 and maintenance purposes, and the sum of ...... to be levied
9 as a special tax for a working cash fund, on the equalized
10 assessed value of the taxable property of our district, for
11 the year 19.....
12 Signed this ....... day of ..............., 19....
13 A ........... B ............., President
14 C ........... D............., Clerk (Secretary)
15 Dist. No. .........., ............ County
16 A failure by the school board to file the certificate
17 with the county clerk in the time required shall not vitiate
18 the assessment. A district levying a tax under the School
19 District Income Tax Act, enacted by the 90th General
20 Assembly, shall together with such certificate of tax levy,
21 also certify for property tax abatement purposes an amount
22 equal to the amount of revenue realized by the school
23 district's tax on net income during the previous fiscal year,
24 which amount shall be used by the county clerk in the manner
25 provided by Section 18-176 of the Property Tax Code. This
26 provision shall be effective for a school district beginning
27 in the fiscal year following the fiscal year it begins
28 levying a net income tax.
29 (Source: P.A. 86-13; 86-1334; 87-17.)
30 (105 ILCS 5/18-8) (from Ch. 122, par. 18-8)
31 Sec. 18-8. Basis for apportionment to districts,
32 laboratory schools and alternative schools.
33 A. The amounts to be apportioned shall be determined for
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1 each educational service region by school districts, as
2 follows:
3 1. General Provisions.
4 (a) In the computation of the amounts to be apportioned,
5 the average daily attendance of all pupils in grades 9
6 through 12 shall be multiplied by 1.25. The average daily
7 attendance of all pupils in grades 7 and 8 shall be
8 multiplied by 1.05.
9 (b) The actual number of pupils in average daily
10 attendance shall be computed in a one-teacher school district
11 by dividing the total aggregate days of pupil attendance by
12 the actual number of days school is in session but not more
13 than 30 such pupils shall be accredited for such type of
14 district; and in districts of 2 or more teachers, or in
15 districts where records of attendance are kept by session
16 teachers, by taking the sum of the respective averages of the
17 units composing the group.
18 (c) Pupils in average daily attendance shall be computed
19 upon the average of the best 3 months of pupils attendance of
20 the current school year except as district claims may be
21 later amended as provided hereinafter in this Section.
22 However, for any school district maintaining grades
23 kindergarten through 12, the "average daily attendance" shall
24 be computed on the average of the best 3 months of pupils
25 attendance of the current year in grades kindergarten through
26 8, added together with the average of the best 3 months of
27 pupils attendance of the current year in grades 9 through 12,
28 except as district claims may be later amended as provided in
29 this Section. Days of attendance shall be kept by regular
30 calendar months, except any days of attendance in August
31 shall be added to the month of September and any days of
32 attendance in June shall be added to the month of May.
33 Except as otherwise provided in this Section, days of
34 attendance by pupils shall be counted only for sessions of
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1 not less than 5 clock hours of school work per day under
2 direct supervision of: (i) teachers, or (ii) non-teaching
3 personnel or volunteer personnel when engaging in
4 non-teaching duties and supervising in those instances
5 specified in subsection (a) of Section 10-22.34 and paragraph
6 10 of Section 34-18, with pupils of legal school age and in
7 kindergarten and grades 1 through 12.
8 (d) Pupils regularly enrolled in a public school for
9 only a part of the school day may be counted on the basis of
10 1/6 day for every class hour of instruction of 40 minutes or
11 more attended pursuant to such enrollment.
12 (e) Days of attendance may be less than 5 clock hours on
13 the opening and closing of the school term, and upon the
14 first day of pupil attendance, if preceded by a day or days
15 utilized as an institute or teachers' workshop.
16 (f) A session of 4 or more clock hours may be counted as
17 a day of attendance upon certification by the regional
18 superintendent, and approved by the State Superintendent of
19 Education to the extent that the district has been forced to
20 use daily multiple sessions.
21 (g) A session of 3 or more clock hours may be counted as
22 a day of attendance (1) when the remainder of the school day
23 or at least 2 hours in the evening of that day is utilized
24 for an in-service training program for teachers, up to a
25 maximum of 5 days per school year of which a maximum of 4
26 days of such 5 days may be used for parent-teacher
27 conferences, provided a district conducts an in-service
28 training program for teachers which has been approved by the
29 State Superintendent of Education; or, in lieu of 4 such
30 days, 2 full days may be used, in which event each such day
31 may be counted as a day of attendance; and (2) when days in
32 addition to those provided in item (1) are scheduled by a
33 school pursuant to its school improvement plan adopted under
34 Article 34 or its revised or amended school improvement plan
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1 adopted under Article 2, provided that (i) such sessions of 3
2 or more clock hours are scheduled to occur at regular
3 intervals, (ii) the remainder of the school days in which
4 such sessions occur are utilized for in-service training
5 programs or other staff development activities for teachers,
6 and (iii) a sufficient number of minutes of school work under
7 the direct supervision of teachers are added to the school
8 days between such regularly scheduled sessions to accumulate
9 not less than the number of minutes by which such sessions of
10 3 or more clock hours fall short of 5 clock hours. Any full
11 days used for the purposes of this paragraph shall not be
12 considered for computing average daily attendance. Days
13 scheduled for in-service training programs, staff development
14 activities, or parent-teacher conferences may be scheduled
15 separately for different grade levels and different
16 attendance centers of the district.
17 (h) A session of not less than one clock hour teaching
18 of hospitalized or homebound pupils on-site or by telephone
19 to the classroom may be counted as 1/2 day of attendance,
20 however these pupils must receive 4 or more clock hours of
21 instruction to be counted for a full day of attendance.
22 (i) A session of at least 4 clock hours may be counted
23 as a day of attendance for first grade pupils, and pupils in
24 full day kindergartens, and a session of 2 or more hours may
25 be counted as 1/2 day of attendance by pupils in
26 kindergartens which provide only 1/2 day of attendance.
27 (j) For children with disabilities who are below the age
28 of 6 years and who cannot attend two or more clock hours
29 because of their disability or immaturity, a session of not
30 less than one clock hour may be counted as 1/2 day of
31 attendance; however for such children whose educational needs
32 so require a session of 4 or more clock hours may be counted
33 as a full day of attendance.
34 (k) A recognized kindergarten which provides for only
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1 1/2 day of attendance by each pupil shall not have more than
2 1/2 day of attendance counted in any 1 day. However,
3 kindergartens may count 2 1/2 days of attendance in any 5
4 consecutive school days. Where a pupil attends such a
5 kindergarten for 2 half days on any one school day, such
6 pupil shall have the following day as a day absent from
7 school, unless the school district obtains permission in
8 writing from the State Superintendent of Education.
9 Attendance at kindergartens which provide for a full day of
10 attendance by each pupil shall be counted the same as
11 attendance by first grade pupils. Only the first year of
12 attendance in one kindergarten shall be counted except in
13 case of children who entered the kindergarten in their fifth
14 year whose educational development requires a second year of
15 kindergarten as determined under the rules and regulations of
16 the State Board of Education.
17 (l) Days of attendance by tuition pupils shall be
18 accredited only to the districts that pay the tuition to a
19 recognized school.
20 (m) The greater of the immediately preceding year's
21 weighted average daily attendance or the average of the
22 weighted average daily attendance of the immediately
23 preceding year and the previous 2 years shall be used.
24 For any school year beginning July 1, 1986 or thereafter,
25 if the weighted average daily attendance in either grades
26 kindergarten through 8 or grades 9 through 12 of a district
27 as computed for the first calendar month of the current
28 school year exceeds by more than 5%, but not less than 25
29 pupils, the district's weighted average daily attendance for
30 the first calendar month of the immediately preceding year
31 in, respectively, grades kindergarten through 8 or grades 9
32 through 12, a supplementary payment shall be made to the
33 district equal to the difference in the amount of aid the
34 district would be paid under this Section using the weighted
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1 average daily attendance in the district as computed for the
2 first calendar month of the current school year and the
3 amount of aid the district would be paid using the weighted
4 average daily attendance in the district for the first
5 calendar month of the immediately preceding year. Such
6 supplementary State aid payment shall be paid to the district
7 as provided in Section 18-8.4 and shall be treated as
8 separate from all other payments made pursuant to this
9 Section 18-8.
10 (n) The number of low income eligible pupils in a
11 district shall result in an increase in the weighted average
12 daily attendance calculated as follows: The number of low
13 income pupils shall increase the weighted ADA by .53 for each
14 student adjusted by dividing the percent of low income
15 eligible pupils in the district by the ratio of eligible low
16 income pupils in the State to the best 3 months' weighted
17 average daily attendance in the State. In no case may the
18 adjustment under this paragraph result in a greater weighting
19 than .625 for each eligible low income student. The number
20 of low income eligible pupils in a district shall be the
21 low-income eligible count from the most recently available
22 federal census and the weighted average daily attendance
23 shall be calculated in accordance with the other provisions
24 of this paragraph.
25 (o) Any school district which fails for any given school
26 year to maintain school as required by law, or to maintain a
27 recognized school is not eligible to file for such school
28 year any claim upon the common school fund. In case of
29 nonrecognition of one or more attendance centers in a school
30 district otherwise operating recognized schools, the claim of
31 the district shall be reduced in the proportion which the
32 average daily attendance in the attendance center or centers
33 bear to the average daily attendance in the school district.
34 A "recognized school" means any public school which meets the
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1 standards as established for recognition by the State Board
2 of Education. A school district or attendance center not
3 having recognition status at the end of a school term is
4 entitled to receive State aid payments due upon a legal claim
5 which was filed while it was recognized.
6 (p) School district claims filed under this Section are
7 subject to Sections 18-9, 18-10 and 18-12, except as herein
8 otherwise provided.
9 (q) The State Board of Education shall secure from the
10 Department of Revenue the value as equalized or assessed by
11 the Department of Revenue of all taxable property of every
12 school district together with the applicable tax rate used in
13 extending taxes for the funds of the district as of September
14 30 of the previous year. The Department of Revenue shall add
15 to the equalized assessed value of all taxable property of
16 each school district situated entirely or partially within a
17 county with 2,000,000 or more inhabitants an amount equal to
18 the total amount by which the homestead exemptions allowed
19 under Sections 15-170 and 15-175 of the Property Tax Code for
20 real property situated in that school district exceeds the
21 total amount that would have been allowed in that school
22 district as homestead exemptions under those Sections if the
23 maximum reduction under Section 15-170 of the Property Tax
24 Code was $2,000 and the maximum reduction under Section
25 15-175 of the Property Tax Code was $3,500. The county clerk
26 of any county with 2,000,000 or more inhabitants shall
27 annually calculate and certify to the Department for each
28 school district all homestead exemption amounts required by
29 this amendatory Act of 1992. In a new district which has not
30 had any tax rates yet determined for extension of taxes, a
31 leveled uniform rate shall be computed from the latest amount
32 of the fund taxes extended on the several areas within such
33 new district.
34 (r) If a school district operates a full year school
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1 under Section 10-19.1, the general state aid to the school
2 district shall be determined by the State Board of Education
3 in accordance with this Section as near as may be applicable.
4 2. New or recomputed claim. The general State aid
5 entitlement for a newly created school district or a district
6 which has annexed an entire school district shall be computed
7 using attendance, compensatory pupil counts, equalized
8 assessed valuation, and tax rate data which would have been
9 used had the district been in existence for 3 years. General
10 State aid entitlements shall not be recomputed except as
11 permitted herein.
12 3. Impaction. Impaction payments shall be made as
13 provided for in Section 18-4.2.
14 4. Summer school. Summer school payments shall be made
15 as provided in Section 18-4.3.
16 5. Computation of State aid. The State grant shall be
17 determined as follows:
18 (a) The State shall guarantee the amount of money that a
19 district's operating tax rate as limited in other Sections of
20 this Act would produce if every district maintaining grades
21 kindergarten through 12 had an equalized assessed valuation
22 equal to $74,791 per weighted ADA pupil; every district
23 maintaining grades kindergarten through 8 had an equalized
24 assessed valuation of $108,644 per weighted ADA pupil; and
25 every district maintaining grades 9 through 12 had an
26 equalized assessed valuation of $187,657 per weighted ADA
27 pupil. The State Board of Education shall adjust the
28 equalized assessed valuation amounts stated in this
29 paragraph, if necessary, to conform to the amount of the
30 appropriation approved for any fiscal year.
31 (b) The operating tax rate to be used shall consist of
32 all district taxes extended for all purposes except community
33 college educational purposes for the payment of tuition under
34 Section 6-1 of the Public Community College Act, Bond and
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1 Interest, Summer School, Rent, Capital Improvement and
2 Vocational Education Building. Any district may elect to
3 exclude Transportation from the calculation of its operating
4 tax rate. Districts may include taxes extended for the
5 payment of principal and interest on bonds issued under the
6 provisions of Sections 17-2.11a and 20-2 at a rate of .05%
7 per year for each purpose or the actual rate extended,
8 whichever is less.
9 The operating tax rate of a district levying a net income
10 tax under the School District Income Tax Act, enacted by the
11 90th General Assembly, shall be increased, for the
12 calculation of aid under this Section, by a rate which when
13 applied to the equalized assessed valuation of the district
14 would yield an amount equal to the revenue received by the
15 district from its income tax during the current fiscal year.
16 (c) For calculation of aid under this Act a district
17 shall use the combined authorized tax rates of all funds not
18 exempt in (b) above, not to exceed 2.76% of the value of all
19 its taxable property as equalized or assessed by the
20 Department of Revenue for districts maintaining grades
21 kindergarten through 12; 1.90% of the value of all its
22 taxable property as equalized or assessed by the Department
23 of Revenue for districts maintaining grades kindergarten
24 through 8 only; 1.10% of the value of all its taxable
25 property as equalized or assessed by the Department of
26 Revenue for districts maintaining grades 9 through 12 only.
27 A district may, however, as provided in Article 17, increase
28 its operating tax rate above the maximum rate provided in
29 this subsection without affecting the amount of State aid to
30 which it is entitled under this Act.
31 (d) (1) For districts maintaining grades kindergarten
32 through 12 with an operating tax rate as described in
33 subsections 5(b) and (c) of less than 2.18%, and districts
34 maintaining grades kindergarten through 8 with an operating
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1 tax rate of less than 1.28%, State aid shall be computed by
2 multiplying the difference between the guaranteed equalized
3 assessed valuation per weighted ADA pupil in subsection 5(a)
4 and the equalized assessed valuation per weighted ADA pupil
5 in the district by the operating tax rate, multiplied by the
6 weighted average daily attendance of the district; provided,
7 however, that for the 1989-1990 school year only, a school
8 district maintaining grades kindergarten through 8 whose
9 operating tax rate with reference to which its general State
10 aid for the 1989-1990 school year is determined is less than
11 1.28% and more than 1.090%, and which had an operating tax
12 rate of 1.28% or more for the previous year, shall have its
13 general State aid computed according to the provisions of
14 subsection 5(d)(2).
15 (2) For districts maintaining grades kindergarten
16 through 12 with an operating tax rate as described in
17 subsection 5(b) and (c) of 2.18% and above, the State aid
18 shall be computed as provided in subsection (d) (1) but as
19 though the district had an operating tax rate of 2.76%; in
20 K-8 districts with an operating tax rate of 1.28% and above,
21 the State aid shall be computed as provided in subsection (d)
22 (1) but as though the district had an operating tax rate of
23 1.90%; and in 9-12 districts, the State aid shall be computed
24 by multiplying the difference between the guaranteed
25 equalized assessed valuation per weighted average daily
26 attendance pupil in subsection 5(a) and the equalized
27 assessed valuation per weighted average daily attendance
28 pupil in the district by the operating tax rate, not to
29 exceed 1.10%, multiplied by the weighted average daily
30 attendance of the district. State aid computed under the
31 provisions of this subsection (d) (2) shall be treated as
32 separate from all other payments made pursuant to this
33 Section. The State Comptroller and State Treasurer shall
34 transfer from the General Revenue Fund to the Common School
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1 Fund the amounts necessary to permit these claims to be paid
2 in equal installments along with other State aid payments
3 remaining to be made for the 1983-1984 school year under this
4 Section.
5 (3) For any school district whose 1995 equalized
6 assessed valuation is at least 6% less than its 1994
7 equalized assessed valuation as the result of a reduction in
8 the equalized assessed valuation of the taxable property
9 within such district of any one taxpayer whose taxable
10 property within the district has a 1994 equalized assessed
11 valuation constituting at least 20% of the 1994 equalized
12 assessed valuation of all taxable property within the
13 district, the 1996-97 State aid of such district shall be
14 computed using its 1995 equalized assessed valuation.
15 (4) For any school district whose 1988 equalized
16 assessed valuation is 55% or less of its 1981 equalized
17 assessed valuation, the 1990-91 State aid of such district
18 shall be computed by multiplying the 1988 equalized assessed
19 valuation by a factor of .8. Any such school district which
20 is reorganized effective for the 1991-92 school year shall
21 use the formula provided in this subparagraph for purposes of
22 the calculation made pursuant to subsection (m) of this
23 Section.
24 (e) The amount of State aid shall be computed under the
25 provisions of subsections 5(a) through 5(d) provided the
26 equalized assessed valuation per weighted ADA pupil is less
27 than .87 of the amounts in subsection 5(a). If the equalized
28 assessed valuation per weighted ADA pupil is equal to or
29 greater than .87 of the amounts in subsection 5(a), the State
30 aid shall be computed under the provisions of subsection
31 5(f).
32 (f) If the equalized assessed valuation per weighted ADA
33 pupil is equal to or greater than .87 of the amounts in
34 subsection 5(a), the State aid per weighted ADA pupil shall
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1 be computed by multiplying the product of .13 times the
2 maximum per pupil amount computed under the provisions of
3 subsections 5(a) through 5(d) by an amount equal to the
4 quotient of .87 times the equalized assessed valuation per
5 weighted ADA pupil in subsection 5(a) for that type of
6 district divided by the district equalized valuation per
7 weighted ADA pupil except in no case shall the district
8 receive State aid per weighted ADA pupil of less than .07
9 times the maximum per pupil amount computed under the
10 provisions of subsections 5(a) through 5(d).
11 (g) In addition to the above grants, summer school
12 grants shall be made based upon the calculation as provided
13 in subsection 4 of this Section.
14 (h) The board of any district receiving any of the
15 grants provided for in this Section may apply those funds to
16 any fund so received for which that board is authorized to
17 make expenditures by law.
18 (i) (1) (a) In school districts with an average daily
19 attendance of 50,000 or more, the amount which is provided
20 under subsection 1(n) of this Section by the application of a
21 base Chapter 1 weighting factor of .375 shall be distributed
22 to the attendance centers within the district in proportion
23 to the number of pupils enrolled at each attendance center
24 who are eligible to receive free or reduced-price lunches or
25 breakfasts under the federal Child Nutrition Act of 1966 and
26 under the National School Lunch Act during the immediately
27 preceding school year. The amount of State aid provided
28 under subsection 1(n) of this Section by the application of
29 the Chapter 1 weighting factor in excess of .375 shall be
30 distributed to the attendance centers within the district in
31 proportion to the total enrollment at each attendance center.
32 Beginning with school year 1989-90, and each school year
33 thereafter, all funds provided under subsection 1 (n) of this
34 Section by the application of the Chapter 1 weighting factor
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1 which are in excess of the level of non-targeted Chapter 1
2 funds in school year 1988-89 shall be distributed to
3 attendance centers, and only to attendance centers, within
4 the district in proportion to the number of pupils enrolled
5 at each attendance center who are eligible to receive free or
6 reduced price lunches or breakfasts under the Federal Child
7 Nutrition Act and under the National School Lunch Act during
8 the immediately preceding school year. Beginning in school
9 year 1989-90, 25% of the previously non-targeted Chapter 1
10 funds as established for school year 1988-89 shall also be
11 distributed to the attendance centers, and only to attendance
12 centers, in the district in proportion to the number of
13 pupils enrolled at each attendance center who are eligible to
14 receive free or reduced price lunches or breakfasts under the
15 Federal Child Nutrition Act and under the National School
16 Lunch Act during the immediately preceding school year; in
17 school year 1990-91, 50% of the previously non-targeted
18 Chapter 1 funds as established for school year 1988-89 shall
19 be distributed to attendance centers, and only to attendance
20 centers, in the district in proportion to the number of
21 pupils enrolled at each attendance center who are eligible to
22 receive such free or reduced price lunches or breakfasts
23 during the immediately preceding school year; in school year
24 1991-92, 75% of the previously non-targeted Chapter 1 funds
25 as established for school year 1988-89 shall be distributed
26 to attendance centers, and only to attendance centers, in the
27 district in proportion to the number of pupils enrolled at
28 each attendance center who are eligible to receive such free
29 or reduced price lunches or breakfasts during the immediately
30 preceding school year; in school year 1992-93 and thereafter,
31 all funds provided under subsection 1 (n) of this Section by
32 the application of the Chapter 1 weighting factor shall be
33 distributed to attendance centers, and only to attendance
34 centers, in the district in proportion to the number of
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1 pupils enrolled at each attendance center who are eligible to
2 receive free or reduced price lunches or breakfasts under the
3 Federal Child Nutrition Act and under the National School
4 Lunch Act during the immediately preceding school year;
5 provided, however, that the distribution formula in effect
6 beginning with school year 1989-90 shall not be applicable to
7 such portion of State aid provided under subsection 1 (n) of
8 this Section by the application of the Chapter 1 weighting
9 formula as is set aside and appropriated by the school
10 district for the purpose of providing desegregation programs
11 and related transportation to students (which portion shall
12 not exceed 5% of the total amount of State aid which is
13 provided under subsection 1 (n) of this Section by
14 application of the Chapter 1 weighting formula), and the
15 relevant percentages shall be applied to the remaining
16 portion of such State aid. The distribution of these
17 portions of general State aid among attendance centers
18 according to these requirements shall not be compensated for
19 or contravened by adjustments of the total of other funds
20 appropriated to any attendance centers. (b) The Board of
21 Education shall utilize funding from one or several sources
22 in order to fully implement this provision annually prior to
23 the opening of school. The Board of Education shall apply
24 savings from reduced administrative costs required under
25 Section 34-43.1 and growth in non-Chapter 1 State and local
26 funds to assure that all attendance centers receive funding
27 to replace losses due to redistribution of Chapter 1 funding.
28 The distribution formula and funding to replace losses due to
29 the distribution formula shall occur, in full, using any and
30 all sources available, including, if necessary, revenue from
31 administrative reductions beyond those required in Section
32 34-43.1, in order to provide the necessary funds. (c) Each
33 attendance center shall be provided by the school district a
34 distribution of noncategorical funds and other categorical
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1 funds to which an attendance center is entitled under law in
2 order that the State aid provided by application of the
3 Chapter 1 weighting factor and required to be distributed
4 among attendance centers according to the requirements of
5 this paragraph supplements rather than supplants the
6 noncategorical funds and other categorical funds provided by
7 the school district to the attendance centers.
8 Notwithstanding the foregoing provisions of this subsection
9 5(i)(1) or any other law to the contrary, beginning with the
10 1995-1996 school year and for each school year thereafter,
11 the board of a school district to which the provisions of
12 this subsection apply shall be required to allocate or
13 provide to attendance centers of the district in any such
14 school year, from the State aid provided for the district
15 under this Section by application of the Chapter 1 weighting
16 factor, an aggregate amount of not less than $261,000,000 of
17 State Chapter 1 funds. Any State Chapter 1 funds that by
18 reason of the provisions of this paragraph are not required
19 to be allocated and provided to attendance centers may be
20 used and appropriated by the board of the district for any
21 lawful school purpose. Chapter 1 funds received by an
22 attendance center (except those funds set aside for
23 desegregation programs and related transportation to
24 students) shall be used on the schedule cited in this Section
25 at the attendance center at the discretion of the principal
26 and local school council for programs to improve educational
27 opportunities at qualifying schools through the following
28 programs and services: early childhood education, reduced
29 class size or improved adult to student classroom ratio,
30 enrichment programs, remedial assistance, attendance
31 improvement and other educationally beneficial expenditures
32 which supplement the regular and basic programs as determined
33 by the State Board of Education. Chapter 1 funds shall not
34 be expended for any political or lobbying purposes as defined
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1 by board rule. (d) Each district subject to the provisions of
2 this paragraph shall submit an acceptable plan to meet the
3 educational needs of disadvantaged children, in compliance
4 with the requirements of this paragraph, to the State Board
5 of Education prior to July 15 of each year. This plan shall
6 be consistent with the decisions of local school councils
7 concerning the school expenditure plans developed in
8 accordance with part 4 of Section 34-2.3. The State Board
9 shall approve or reject the plan within 60 days after its
10 submission. If the plan is rejected the district shall give
11 written notice of intent to modify the plan within 15 days of
12 the notification of rejection and then submit a modified plan
13 within 30 days after the date of the written notice of intent
14 to modify. Districts may amend approved plans pursuant to
15 rules promulgated by the State Board of Education.
16 Upon notification by the State Board of Education that
17 the district has not submitted a plan prior to July 15 or a
18 modified plan within the time period specified herein, the
19 State aid funds affected by said plan or modified plan shall
20 be withheld by the State Board of Education until a plan or
21 modified plan is submitted.
22 If the district fails to distribute State aid to
23 attendance centers in accordance with an approved plan, the
24 plan for the following year shall allocate funds, in addition
25 to the funds otherwise required by this subparagraph, to
26 those attendance centers which were underfunded during the
27 previous year in amounts equal to such underfunding.
28 For purposes of determining compliance with this
29 subsection in relation to Chapter 1 expenditures, each
30 district subject to the provisions of this subsection shall
31 submit as a separate document by December 1 of each year a
32 report of Chapter 1 expenditure data for the prior year in
33 addition to any modification of its current plan. If it is
34 determined that there has been a failure to comply with the
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1 expenditure provisions of this subsection regarding
2 contravention or supplanting, the State Superintendent of
3 Education shall, within 60 days of receipt of the report,
4 notify the district and any affected local school council.
5 The district shall within 45 days of receipt of that
6 notification inform the State Superintendent of Education of
7 the remedial or corrective action to be taken, whether by
8 amendment of the current plan, if feasible, or by adjustment
9 in the plan for the following year. Failure to provide the
10 expenditure report or the notification of remedial or
11 corrective action in a timely manner shall result in a
12 withholding of the affected funds.
13 The State Board of Education shall promulgate rules and
14 regulations to implement the provisions of this subsection
15 5(i)(1). No funds shall be released under subsection 1(n) of
16 this Section or under this subsection 5(i)(1) to any district
17 which has not submitted a plan which has been approved by the
18 State Board of Education.
19 (2) School districts with an average daily attendance of
20 more than 1,000 and less than 50,000 and having a low income
21 pupil weighting factor in excess of .53 shall submit a plan
22 to the State Board of Education prior to October 30 of each
23 year for the use of the funds resulting from the application
24 of subsection 1(n) of this Section for the improvement of
25 instruction in which priority is given to meeting the
26 education needs of disadvantaged children. Such plan shall
27 be submitted in accordance with rules and regulations
28 promulgated by the State Board of Education.
29 (j) For the purposes of calculating State aid under this
30 Section, with respect to any part of a school district within
31 a redevelopment project area in respect to which a
32 municipality has adopted tax increment allocation financing
33 pursuant to the Tax Increment Allocation Redevelopment Act,
34 Sections 11-74.4-1 through 11-74.4-11 of the Illinois
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1 Municipal Code or the Industrial Jobs Recovery Law, Sections
2 11-74.6-1 through 11-74.6-50 of the Illinois Municipal Code,
3 no part of the current equalized assessed valuation of real
4 property located in any such project area which is
5 attributable to an increase above the total initial equalized
6 assessed valuation of such property shall be used in
7 computing the equalized assessed valuation per weighted ADA
8 pupil in the district, until such time as all redevelopment
9 project costs have been paid, as provided in Section
10 11-74.4-8 of the Tax Increment Allocation Redevelopment Act
11 or in Section 11-74.6-35 of the Industrial Jobs Recovery Law.
12 For the purpose of computing the equalized assessed valuation
13 per weighted ADA pupil in the district the total initial
14 equalized assessed valuation or the current equalized
15 assessed valuation, whichever is lower, shall be used until
16 such time as all redevelopment project costs have been paid.
17 (k) For a school district operating under the financial
18 supervision of an Authority created under Article 34A, the
19 State aid otherwise payable to that district under this
20 Section, other than State aid attributable to Chapter 1
21 students, shall be reduced by an amount equal to the budget
22 for the operations of the Authority as certified by the
23 Authority to the State Board of Education, and an amount
24 equal to such reduction shall be paid to the Authority
25 created for such district for its operating expenses in the
26 manner provided in Section 18-11. The remainder of State
27 school aid for any such district shall be paid in accordance
28 with Article 34A when that Article provides for a disposition
29 other than that provided by this Article.
30 (l) For purposes of calculating State aid under this
31 Section, the equalized assessed valuation for a school
32 district used to compute State aid shall be determined by
33 adding to the real property equalized assessed valuation for
34 the district an amount computed by dividing the amount of
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1 money received by the district under the provisions of "An
2 Act in relation to the abolition of ad valorem personal
3 property tax and the replacement of revenues lost thereby",
4 certified August 14, 1979, by the total tax rate for the
5 district. For purposes of this subsection 1976 tax rates
6 shall be used for school districts in the county of Cook and
7 1977 tax rates shall be used for school districts in all
8 other counties.
9 (m) (1) For a new school district formed by combining
10 property included totally within 2 or more previously
11 existing school districts, for its first year of existence or
12 if the new district was formed after October 31, 1982 and
13 prior to September 23, 1985, for the year immediately
14 following September 23, 1985, the State aid calculated under
15 this Section shall be computed for the new district and for
16 the previously existing districts for which property is
17 totally included within the new district. If the computation
18 on the basis of the previously existing districts is greater,
19 a supplementary payment equal to the difference shall be made
20 for the first 3 years of existence of the new district or if
21 the new district was formed after October 31, 1982 and prior
22 to September 23, 1985, for the 3 years immediately following
23 September 23, 1985.
24 (2) For a school district which annexes all of the
25 territory of one or more entire other school districts, for
26 the first year during which the change of boundaries
27 attributable to such annexation becomes effective for all
28 purposes as determined under Section 7-9 or 7A-8, the State
29 aid calculated under this Section shall be computed for the
30 annexing district as constituted after the annexation and for
31 the annexing and each annexed district as constituted prior
32 to the annexation; and if the computation on the basis of the
33 annexing and annexed districts as constituted prior to the
34 annexation is greater, a supplementary payment equal to the
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1 difference shall be made for the first 3 years of existence
2 of the annexing school district as constituted upon such
3 annexation.
4 (3) For 2 or more school districts which annex all of
5 the territory of one or more entire other school districts,
6 and for 2 or more community unit districts which result upon
7 the division (pursuant to petition under Section 11A-2) of
8 one or more other unit school districts into 2 or more parts
9 and which together include all of the parts into which such
10 other unit school district or districts are so divided, for
11 the first year during which the change of boundaries
12 attributable to such annexation or division becomes effective
13 for all purposes as determined under Section 7-9 or 11A-10,
14 as the case may be, the State aid calculated under this
15 Section shall be computed for each annexing or resulting
16 district as constituted after the annexation or division and
17 for each annexing and annexed district, or for each resulting
18 and divided district, as constituted prior to the annexation
19 or division; and if the aggregate of the State aid as so
20 computed for the annexing or resulting districts as
21 constituted after the annexation or division is less than the
22 aggregate of the State aid as so computed for the annexing
23 and annexed districts, or for the resulting and divided
24 districts, as constituted prior to the annexation or
25 division, then a supplementary payment equal to the
26 difference shall be made and allocated between or among the
27 annexing or resulting districts, as constituted upon such
28 annexation or division, for the first 3 years of their
29 existence. The total difference payment shall be allocated
30 between or among the annexing or resulting districts in the
31 same ratio as the pupil enrollment from that portion of the
32 annexed or divided district or districts which is annexed to
33 or included in each such annexing or resulting district bears
34 to the total pupil enrollment from the entire annexed or
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1 divided district or districts, as such pupil enrollment is
2 determined for the school year last ending prior to the date
3 when the change of boundaries attributable to the annexation
4 or division becomes effective for all purposes. The amount
5 of the total difference payment and the amount thereof to be
6 allocated to the annexing or resulting districts shall be
7 computed by the State Board of Education on the basis of
8 pupil enrollment and other data which shall be certified to
9 the State Board of Education, on forms which it shall provide
10 for that purpose, by the regional superintendent of schools
11 for each educational service region in which the annexing and
12 annexed districts, or resulting and divided districts are
13 located.
14 (4) If a unit school district annexes all the territory
15 of another unit school district effective for all purposes
16 pursuant to Section 7-9 on July 1, 1988, and if part of the
17 annexed territory is detached within 90 days after July 1,
18 1988, then the detachment shall be disregarded in computing
19 the supplementary State aid payments under this paragraph (m)
20 for the entire 3 year period and the supplementary State aid
21 payments shall not be diminished because of the detachment.
22 (5) Any supplementary State aid payment made under this
23 paragraph (m) shall be treated as separate from all other
24 payments made pursuant to this Section.
25 (n) For the purposes of calculating State aid under this
26 Section, the real property equalized assessed valuation for a
27 school district used to compute State aid shall be determined
28 by subtracting from the real property value as equalized or
29 assessed by the Department of Revenue for the district an
30 amount computed by dividing the amount of any abatement of
31 taxes under Section 18-170 of the Property Tax Code by the
32 maximum operating tax rates specified in subsection 5(c) of
33 this Section and an amount computed by dividing the amount of
34 any abatement of taxes under subsection (a) of Section 18-165
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1 of the Property Tax Code by the maximum operating tax rates
2 specified in subsection 5(c) of this Section.
3 (o) Notwithstanding any other provisions of this
4 Section, for the 1996-1997 school year the amount of the
5 aggregate general State aid entitlement that is received
6 under this Section by each school district for that school
7 year shall be not less than the amount of the aggregate
8 general State aid entitlement that was received by the
9 district under this Section for the 1995-1996 school year. If
10 a school district is to receive an aggregate general State
11 aid entitlement under this Section for the 1996-1997 school
12 year that is less than the amount of the aggregate general
13 State aid entitlement that the district received under this
14 Section for the 1995-1996 school year, the school district
15 shall also receive, from a separate appropriation made for
16 purposes of this paragraph (o), a supplementary payment that
17 is equal to the amount by which the general State aid
18 entitlement received by the district under this Section for
19 the 1995-1996 school year exceeds the general State aid
20 entitlement that the district is to receive under this
21 Section for the 1996-1997 school year. If the amount
22 appropriated for supplementary payments to school districts
23 under this paragraph (o) is insufficient for that purpose,
24 the supplementary payments that districts are to receive
25 under this paragraph shall be prorated according to the
26 aggregate amount of the appropriation made for purposes of
27 this paragraph.
28 B. In calculating the amount to be paid to the governing
29 board of a public university that operates a laboratory
30 school under this Section or to any alternative school that
31 is operated by a regional superintendent, the State Board of
32 Education shall require by rule such reporting requirements
33 as it deems necessary.
34 As used in this Section, "laboratory school" means a
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1 public school which is created and operated by a public
2 university and approved by the State Board of Education. The
3 governing board of a public university which receives funds
4 from the State Board under this subsection B may not increase
5 the number of students enrolled in its laboratory school from
6 a single district, if that district is already sending 50 or
7 more students, except under a mutual agreement between the
8 school board of a student's district of residence and the
9 university which operates the laboratory school. A
10 laboratory school may not have more than 1,000 students,
11 excluding students with disabilities in a special education
12 program.
13 As used in this Section, "alternative school" means a
14 public school which is created and operated by a Regional
15 Superintendent of Schools and approved by the State Board of
16 Education. Such alternative schools may offer courses of
17 instruction for which credit is given in regular school
18 programs, courses to prepare students for the high school
19 equivalency testing program or vocational and occupational
20 training.
21 Each laboratory and alternative school shall file, on
22 forms provided by the State Superintendent of Education, an
23 annual State aid claim which states the average daily
24 attendance of the school's students by month. The best 3
25 months' average daily attendance shall be computed for each
26 school. The weighted average daily attendance shall be
27 computed and the weighted average daily attendance for the
28 school's most recent 3 year average shall be compared to the
29 most recent weighted average daily attendance, and the
30 greater of the 2 shall be used for the calculation under this
31 subsection B. The general State aid entitlement shall be
32 computed by multiplying the school's student count by the
33 foundation level as determined under this Section.
34 (Source: P.A. 88-9; 88-45; 88-89; 88-386; 88-511; 88-537;
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1 88-555; 88-641; 88-670, eff. 12-2-94; 89-15, eff. 5-30-95;
2 89-235, eff. 8-4-95; 89-397, eff. 8-20-95; 89-610, eff.
3 8-6-96; 89-618, eff. 8-9-96; 89-626, eff. 8-9-96; 89-679,
4 eff. 8-16-96; revised 9-10-96.)
5 Section 99. Effective date. This Act takes effect upon
6 becoming a law.