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90_HB2090
105 ILCS 5/17-2 from Ch. 122, par. 17-2
105 ILCS 5/34-53 from Ch. 122, par. 34-53
Amends the School Code. Prohibits school districts
outside of Chicago from levying any tax for educational
purposes for any school year after the 1997-98 school year,
and makes the educational purposes taxes levied by school
districts for extension and collection in calendar year 1998
the final tax that those districts may levy for educational
purposes. Reduces the composite rate at which the Chicago
Board of Education may levy its tax for educational purposes
by 2.11% beginning with fiscal year 1999 (that reduction
being equal to the rate at which the Chicago Board of
Education was authorized to levy its educational purposes tax
before a composite rate for educational and other school
purposes was established and designated as a tax for
educational purposes). Effective immediately.
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LRB9004199THpk
1 AN ACT to amend the School Code by changing Sections 17-2
2 and 34-53.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The School Code is amended by changing
6 Sections 17-2 and 34-53 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) districts maintaining only grades 1 through 8,
20 .92% for educational purposes and .25% for operations and
21 maintenance purposes;
22 (2) districts maintaining only grades 9 through 12,
23 .92% for educational purposes and .25% for operations and
24 maintenance purposes;
25 (3) districts maintaining grades 1 through 12,
26 1.63% for the 1985-86 school year, 1.68% for the 1986-87
27 school year, 1.75% for the 1987-88 school year and 1.84%
28 for the 1988-89 school year and thereafter for
29 educational purposes and .405% for the 1989-90 school
30 year, .435% for the 1990-91 school year, .465% for the
31 1991-92 school year, and .50% for the 1992-93 school year
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1 and thereafter for operations and maintenance purposes;
2 (4) all districts, 0.75% for capital improvement
3 purposes (which is in addition to the levy for operations
4 and maintenance purposes), which tax is to be levied,
5 accumulated for not more than 6 years, and spent for
6 capital improvement purposes (including but not limited
7 to the construction of a new school building or buildings
8 or the purchase of school grounds on which any new school
9 building is to be constructed or located, or both) only
10 in accordance with Section 17-2.3 of this Act;
11 (5) districts maintaining only grades 1 through 8,
12 .12% for transportation purposes, provided that districts
13 maintaining only grades kindergarten through 8 which have
14 an enrollment of at least 2600 students may levy, subject
15 to Section 17-2.2, at not to exceed a maximum rate of
16 .20% for transportation purposes for any school year in
17 which the number of students requiring transportation in
18 the district exceeds by at least 2% the number of
19 students requiring transportation in the district during
20 the preceding school year, as verified in the district's
21 claim for pupil transportation and reimbursement and as
22 certified by the State Board of Education to the county
23 clerk of the county in which such district is located not
24 later than November 15 following the submission of such
25 claim; districts maintaining only grades 9 through 12,
26 .12% for transportation purposes; and districts
27 maintaining grades 1 through 12, .14% for the 1985-86
28 school year, .16% for the 1986-87 school year, .18% for
29 the 1987-88 school year and .20% for the 1988-89 school
30 year and thereafter, for transportation purposes;
31 (6) districts providing summer classes, .15% for
32 educational purposes, subject to Section 17-2.1 of this
33 Act;.
34 (7) districts maintaining only grades 1 through 8
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1 or only grades 9 through 12, 0.92% for educational
2 purposes for the 1997-98 school year only; and
3 (8) districts maintaining grades 1 through 12,
4 1.84% for the 1997-98 school year only.
5 Whenever any special charter school district operating
6 grades 1 through 12, has organized or shall organize under
7 the general school law, the district so organized may
8 continue to levy taxes at not to exceed the rate at which
9 taxes were last actually extended by the special charter
10 district, except that if such rate at which taxes were last
11 actually extended by such special charter district was less
12 than the maximum rate for districts maintaining grades 1
13 through 12 authorized under this Section, such special
14 charter district nevertheless may levy taxes at a rate not to
15 exceed the maximum rate for districts maintaining grades 1
16 through 12 authorized under this Section, and except that if
17 any such district maintains only grades 1 through 8, the
18 board may levy, for educational purposes, at a rate not to
19 exceed the maximum rate for elementary districts authorized
20 under this Section.
21 Maximum rates before or after established in excess of
22 those prescribed shall not be affected by the amendatory Act
23 of 1965.
24 Except as otherwise provided in Section 34-53, but
25 notwithstanding any other law to the contrary: (i) no school
26 district, including but not limited to a special charter
27 district, shall have any authority to levy a tax at any rate
28 for educational purposes for any school year after the
29 1997-98 school year; and (ii) the tax for educational
30 purposes that is required to be certified by a school
31 district to the county clerk in December of 1997 as provided
32 in Section 17-11 and extended for collection during calendar
33 year 1998 shall be the final tax levied by the school
34 district for educational purposes.
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1 (Source: P.A. 87-984; 87-1023; 88-45.)
2 (105 ILCS 5/34-53) (from Ch. 122, par. 34-53)
3 Sec. 34-53. Tax levies; Purpose; Rates. For the purpose
4 of establishing and supporting free schools for not fewer
5 than 9 months in each year and defraying their expenses the
6 board may levy annually, upon all taxable property of such
7 district for educational purposes a tax for the fiscal years
8 1996 through and each succeeding fiscal year 1998 at a rate
9 of not to exceed the sum of (i) 3.07% (or such other rate as
10 may be set by law independent of the rate difference
11 described in (ii) below) and (ii) the difference between .50%
12 and the rate per cent of taxes extended for a School Finance
13 Authority organized under Article 34A of the School Code, for
14 the calendar year in which the applicable fiscal year of the
15 board begins as determined by the county clerk and certified
16 to the board pursuant to Section 18-110 of the Property Tax
17 Code, and for fiscal year 1999 and each succeeding fiscal
18 year at a rate not to exceed the sum of 0.96% plus the rate
19 difference described in (ii) above for the calendar year in
20 which the applicable fiscal year of the board begins as
21 determined by the county clerk and certified to the board
22 pursuant to Section 18-110 of the Property Tax Code, of the
23 value as equalized or assessed by the Department of Revenue
24 for the year in which such levy is made.
25 Nothing in this amendatory Act of 1995 shall in any way
26 impair or restrict the levy or extension of taxes pursuant to
27 any tax levies for any purposes of the board lawfully made
28 prior to the adoption of this amendatory Act of 1995.
29 Notwithstanding any other provision of this Code and in
30 addition to any other methods provided for increasing the tax
31 rate the board may, by proper resolution, cause a proposition
32 to increase the annual tax rate for educational purposes to
33 be submitted to the voters of such district at any general or
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1 special election. The maximum rate for educational purposes
2 shall not exceed 4.00%. The election called for such purpose
3 shall be governed by Article 9 of this Act. If at such
4 election a majority of the votes cast on the proposition is
5 in favor thereof, the Board of Education may thereafter until
6 such authority is revoked in a like manner, levy annually the
7 tax so authorized.
8 For purposes of this Article, educational purposes for
9 fiscal years beginning in 1995 and each subsequent year shall
10 also include, but not be limited to, in addition to those
11 purposes authorized before this amendatory Act of 1995,
12 constructing, acquiring, leasing (other than from the Public
13 Building Commission of Chicago), operating, maintaining,
14 improving, repairing, and renovating land, buildings,
15 furnishings, and equipment for school houses and buildings,
16 and related incidental expenses, and provision of special
17 education, furnishing free textbooks and instructional aids
18 and school supplies, establishing, equipping, maintaining,
19 and operating supervised playgrounds under the control of the
20 board, school extracurricular activities, and stadia, social
21 center, and summer swimming pool programs open to the public
22 in connection with any public school; making an employer
23 contribution to the Public School Teachers' Pension and
24 Retirement Fund as required by Section 17-129 of the Illinois
25 Pension Code; and providing an agricultural science school,
26 including site development and improvements, maintenance
27 repairs, and supplies. Educational purposes also includes
28 student transportation expenses.
29 All collections of all taxes levied for fiscal years
30 ending before 1996 under this Section or under Sections
31 34-53.2, 34-53.3, 34-58, 34-60, or 34-62 of this Article as
32 in effect prior to this amendatory Act of 1995 may be used
33 for any educational purposes as defined by this amendatory
34 Act of 1995 and need not be used for the particular purposes
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1 for which they were levied. The levy and extension of taxes
2 pursuant to this Section as amended by this amendatory Act of
3 1995 shall not constitute a new or increased tax rate within
4 the meaning of the Property Tax Extension Limitation Law or
5 the One-year Property Tax Extension Limitation Law.
6 The rate at which taxes may be levied for the fiscal year
7 beginning September 1, 1996, for educational purposes shall
8 be the full rate authorized by this Section for such taxes
9 for fiscal years ending after 1995.
10 (Source: P.A. 88-511; 88-670, eff. 12-2-94; 89-15, eff.
11 5-30-95.)
12 Section 99. Effective date. This Act takes effect upon
13 becoming law.