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90_SB0310
SEE INDEX
Amends the Property Tax Extension Limitation Law in the
Property Tax Code and the School Code. Excepts from
application of the Property Tax Extension Limitation Law
certain school districts whose operating tax rate levies are
below the level required to receive State aid under the
formula generally applied in computing State aid for other
school districts. Provides for approval of a proposition to
create a community unit school district by the favorable vote
of a majority of the electors voting upon the proposition
(instead of by a majority of the voters in each of the
affected districts) if each of the districts affected has a
student enrollment of less than 1,000. Provides for
staggered increases over a 5 year period in the statutory
maximum rates at which unit and elementary districts may levy
taxes for educational and for operations and maintenance
purposes; but reduces the educational tax rates of districts
that immediately prior to the effective date of the
amendatory Act are authorized to levy above maximum reduced
educational purposes tax rate levels that are established
under the amendatory Act and reduces by 0.06% the educational
purposes tax rate of the Chicago school district. Authorizes
unit districts to levy up to .10% and other districts up to
.05% for capital improvements purposes and to accumulate the
tax proceeds without referendum. Increases the
transportation tax rate and life safety tax rate for unit
school districts. Provides for supplementary State aid to
school districts that, due to consolidation, eliminate at
least one high school of less than 500 students and must
construct a new high school with an enrollment of more than
500 students. Provides for supplemental grants to school
districts that suffer from the reduced rate limitations
applicable to their educational purposes tax levies. Repeals
back door referendum provisions applicable to downstate
school districts. Increases the working cash fund tax rate
maximum applicable to unit school districts. Makes
substantial revisions to the State aid formula in order to
guarantee a per pupil foundation level deemed adequate under
the methodology developed by the State Board of Education.
Effective July 1, 1997.
SDS/bill0011/jwp
SDS/bill0011/jwp
1 AN ACT relating to school funding and revenues, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 18-185 and adding Section 18-186 as follows:
7 (35 ILCS 200/18-185)
8 Sec. 18-185. Short title; definitions. This Section and
9 Sections 18-190 through 18-245 may be cited as the Property
10 Tax Extension Limitation Law. As used in Sections 18-190
11 through 18-245:
12 "Consumer Price Index" means the Consumer Price Index for
13 All Urban Consumers for all items published by the United
14 States Department of Labor.
15 "Extension limitation" means (a) the lesser of 5% or the
16 percentage increase in the Consumer Price Index during the
17 12-month calendar year preceding the levy year or (b) the
18 rate of increase approved by voters under Section 18-205.
19 "Affected county" means a county of 3,000,000 or more
20 inhabitants or a county contiguous to a county of 3,000,000
21 or more inhabitants.
22 "Taxing district" has the same meaning provided in
23 Section 1-150, except as otherwise provided in this Section.
24 For the 1991 through 1994 levy years only, "taxing district"
25 includes only each non-home rule taxing district having the
26 majority of its 1990 equalized assessed value within any
27 county or counties contiguous to a county with 3,000,000 or
28 more inhabitants. Beginning with the 1995 levy year, "taxing
29 district" includes only each non-home rule taxing district
30 subject to this Law before the 1995 levy year and each
31 non-home rule taxing district not subject to this Law before
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1 the 1995 levy year having the majority of its 1994 equalized
2 assessed value in an affected county or counties except that
3 it does not include any school district exempt from the
4 application of this Act under Section 18-186. Beginning with
5 the levy year in which this Law becomes applicable to a
6 taxing district as provided in Section 18-213, "taxing
7 district" also includes those taxing districts made subject
8 to this Law as provided in Section 18-213 except that it does
9 not include any school district exempt from application of
10 this Act under Section 18-186.
11 "Aggregate extension" for taxing districts to which this
12 Law applied before the 1995 levy year means the annual
13 corporate extension for the taxing district and those special
14 purpose extensions that are made annually for the taxing
15 district, excluding special purpose extensions: (a) made for
16 the taxing district to pay interest or principal on general
17 obligation bonds that were approved by referendum; (b) made
18 for any taxing district to pay interest or principal on
19 general obligation bonds issued before October 1, 1991; (c)
20 made for any taxing district to pay interest or principal on
21 bonds issued to refund or continue to refund those bonds
22 issued before October 1, 1991; (d) made for any taxing
23 district to pay interest or principal on bonds issued to
24 refund or continue to refund bonds issued after October 1,
25 1991 that were approved by referendum; (e) made for any
26 taxing district to pay interest or principal on revenue bonds
27 issued before October 1, 1991 for payment of which a property
28 tax levy or the full faith and credit of the unit of local
29 government is pledged; however, a tax for the payment of
30 interest or principal on those bonds shall be made only after
31 the governing body of the unit of local government finds that
32 all other sources for payment are insufficient to make those
33 payments; (f) made for payments under a building commission
34 lease when the lease payments are for the retirement of bonds
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1 issued by the commission before October 1, 1991, to pay for
2 the building project; (g) made for payments due under
3 installment contracts entered into before October 1, 1991;
4 (h) made for payments of principal and interest on bonds
5 issued under the Metropolitan Water Reclamation District Act
6 to finance construction projects initiated before October 1,
7 1991; (i) made for payments of principal and interest on
8 limited bonds, as defined in Section 3 of the Local
9 Government Debt Reform Act, in an amount not to exceed the
10 debt service extension base less the amount in items (b),
11 (c), (e), and (h) of this definition for non-referendum
12 obligations, except obligations initially issued pursuant to
13 referendum; and (j) made for payments of principal and
14 interest on bonds issued under Section 15 of the Local
15 Government Debt Reform Act.
16 "Aggregate extension" for the taxing districts to which
17 this Law did not apply before the 1995 levy year (except
18 taxing districts subject to this Law in accordance with
19 Section 18-213) means the annual corporate extension for the
20 taxing district and those special purpose extensions that are
21 made annually for the taxing district, excluding special
22 purpose extensions: (a) made for the taxing district to pay
23 interest or principal on general obligation bonds that were
24 approved by referendum; (b) made for any taxing district to
25 pay interest or principal on general obligation bonds issued
26 before March 1, 1995; (c) made for any taxing district to pay
27 interest or principal on bonds issued to refund or continue
28 to refund those bonds issued before March 1, 1995; (d) made
29 for any taxing district to pay interest or principal on bonds
30 issued to refund or continue to refund bonds issued after
31 March 1, 1995 that were approved by referendum; (e) made for
32 any taxing district to pay interest or principal on revenue
33 bonds issued before March 1, 1995 for payment of which a
34 property tax levy or the full faith and credit of the unit of
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1 local government is pledged; however, a tax for the payment
2 of interest or principal on those bonds shall be made only
3 after the governing body of the unit of local government
4 finds that all other sources for payment are insufficient to
5 make those payments; (f) made for payments under a building
6 commission lease when the lease payments are for the
7 retirement of bonds issued by the commission before March 1,
8 1995 to pay for the building project; (g) made for payments
9 due under installment contracts entered into before March 1,
10 1995; (h) made for payments of principal and interest on
11 bonds issued under the Metropolitan Water Reclamation
12 District Act to finance construction projects initiated
13 before October 1, 1991; (i) made for payments of principal
14 and interest on limited bonds, as defined in Section 3 of the
15 Local Government Debt Reform Act, in an amount not to exceed
16 the debt service extension base less the amount in items (b),
17 (c), (e), and (h) of this definition for non-referendum
18 obligations, except obligations initially issued pursuant to
19 referendum; (j) made for payments of principal and interest
20 on bonds issued under Section 15 of the Local Government Debt
21 Reform Act; (k) made for payments of principal and interest
22 on bonds authorized by Public Act 88-503 and issued under
23 Section 20a of the Chicago Park District Act for aquarium or
24 museum projects; and (l) made for payments of principal and
25 interest on bonds authorized by Public Act 87-1191 and issued
26 under Section 42 of the Cook County Forest Preserve District
27 Act for zoological park projects.
28 "Aggregate extension" for all taxing districts to which
29 this Law applies in accordance with Section 18-213 means the
30 annual corporate extension for the taxing district and those
31 special purpose extensions that are made annually for the
32 taxing district, excluding special purpose extensions: (a)
33 made for the taxing district to pay interest or principal on
34 general obligation bonds that were approved by referendum;
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1 (b) made for any taxing district to pay interest or principal
2 on general obligation bonds issued before the date on which
3 the referendum making this Law applicable to the taxing
4 district is held; (c) made for any taxing district to pay
5 interest or principal on bonds issued to refund or continue
6 to refund those bonds issued before the date on which the
7 referendum making this Law applicable to the taxing district
8 is held; (d) made for any taxing district to pay interest or
9 principal on bonds issued to refund or continue to refund
10 bonds issued after the date on which the referendum making
11 this Law applicable to the taxing district is held if the
12 bonds were approved by referendum after the date on which the
13 referendum making this Law applicable to the taxing district
14 is held; (e) made for any taxing district to pay interest or
15 principal on revenue bonds issued before the date on which
16 the referendum making this Law applicable to the taxing
17 district is held for payment of which a property tax levy or
18 the full faith and credit of the unit of local government is
19 pledged; however, a tax for the payment of interest or
20 principal on those bonds shall be made only after the
21 governing body of the unit of local government finds that all
22 other sources for payment are insufficient to make those
23 payments; (f) made for payments under a building commission
24 lease when the lease payments are for the retirement of bonds
25 issued by the commission before the date on which the
26 referendum making this Law applicable to the taxing district
27 is held to pay for the building project; (g) made for
28 payments due under installment contracts entered into before
29 the date on which the referendum making this Law applicable
30 to the taxing district is held; (h) made for payments of
31 principal and interest on limited bonds, as defined in
32 Section 3 of the Local Government Debt Reform Act, in an
33 amount not to exceed the debt service extension base less the
34 amount in items (b), (c), and (e) of this definition for
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1 non-referendum obligations, except obligations initially
2 issued pursuant to referendum; (i) made for payments of
3 principal and interest on bonds issued under Section 15 of
4 the Local Government Debt Reform Act; and (j) made for a
5 qualified airport authority to pay interest or principal on
6 general obligation bonds issued for the purpose of paying
7 obligations due under, or financing airport facilities
8 required to be acquired, constructed, installed or equipped
9 pursuant to, contracts entered into before March 1, 1996 (but
10 not including any amendments to such a contract taking effect
11 on or after that date).
12 "Debt service extension base" means an amount equal to
13 that portion of the extension for a taxing district for the
14 1994 levy year, or for those taxing districts subject to this
15 Law in accordance with Section 18-213 for the levy year in
16 which the referendum making this Law applicable to the taxing
17 district is held, constituting an extension for payment of
18 principal and interest on bonds issued by the taxing district
19 without referendum, but not including (i) bonds authorized by
20 Public Act 88-503 and issued under Section 20a of the Chicago
21 Park District Act for aquarium and museum projects; (ii)
22 bonds issued under Section 15 of the Local Government Debt
23 Reform Act; or (iii) refunding obligations issued to refund
24 or to continue to refund obligations initially issued
25 pursuant to referendum. The debt service extension base may
26 be established or increased as provided under Section 18-212.
27 "Special purpose extensions" include, but are not limited
28 to, extensions for levies made on an annual basis for
29 unemployment and workers' compensation, self-insurance,
30 contributions to pension plans, and extensions made pursuant
31 to Section 6-601 of the Illinois Highway Code for a road
32 district's permanent road fund whether levied annually or
33 not. The extension for a special service area is not
34 included in the aggregate extension.
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1 "Aggregate extension base" means the taxing district's
2 last preceding aggregate extension as adjusted under Sections
3 18-215 through 18-230.
4 "Levy year" has the same meaning as "year" under Section
5 1-155.
6 "New property" means (i) the assessed value, after final
7 board of review or board of appeals action, of new
8 improvements or additions to existing improvements on any
9 parcel of real property that increase the assessed value of
10 that real property during the levy year multiplied by the
11 equalization factor issued by the Department under Section
12 17-30 and (ii) the assessed value, after final board of
13 review or board of appeals action, of real property not
14 exempt from real estate taxation, which real property was
15 exempt from real estate taxation for any portion of the
16 immediately preceding levy year, multiplied by the
17 equalization factor issued by the Department under Section
18 17-30.
19 "Qualified airport authority" means an airport authority
20 organized under the Airport Authorities Act and located in a
21 county bordering on the State of Wisconsin and having a
22 population in excess of 200,000 and not greater than 500,000.
23 "Recovered tax increment value" means the amount of the
24 current year's equalized assessed value, in the first year
25 after a municipality terminates the designation of an area as
26 a redevelopment project area previously established under the
27 Tax Increment Allocation Development Act in the Illinois
28 Municipal Code, previously established under the Industrial
29 Jobs Recovery Law in the Illinois Municipal Code, or
30 previously established under the Economic Development Area
31 Tax Increment Allocation Act, of each taxable lot, block,
32 tract, or parcel of real property in the redevelopment
33 project area over and above the initial equalized assessed
34 value of each property in the redevelopment project area.
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1 Except as otherwise provided in this Section, "limiting
2 rate" means a fraction the numerator of which is the last
3 preceding aggregate extension base times an amount equal to
4 one plus the extension limitation defined in this Section and
5 the denominator of which is the current year's equalized
6 assessed value of all real property in the territory under
7 the jurisdiction of the taxing district during the prior levy
8 year. For those taxing districts that reduced their
9 aggregate extension for the last preceding levy year, the
10 highest aggregate extension in any of the last 3 preceding
11 levy years shall be used for the purpose of computing the
12 limiting rate. The denominator shall not include new
13 property. The denominator shall not include the recovered
14 tax increment value.
15 (Source: P.A. 88-455; 89-1, eff. 2-12-95; 89-138, eff.
16 7-14-95; 89-385, eff. 8-18-95; 89-436, eff. 1-1-96; 89-449,
17 eff. 6-1-96; 89-510, eff. 7-11-96.)
18 (35 ILCS 200/18-186 new)
19 Sec. 18-186. Exemption. This Act shall not apply to any
20 school district with respect to any levy year in which the
21 operating tax rate used to compute the State aid of that
22 school district under Section 18-8 of the School Code is such
23 that its State aid must be computed in accordance with
24 subsection 5(d)(1) of part A of that Section.
25 Section 10. The School Code is amended by changing
26 Sections 11A-8, 17-2, 17-2.3, 17-2.11, 18-8, 20-3, and 34-53
27 and adding Sections 18-8.8 and 18-8.10 as follows:
28 (105 ILCS 5/11A-8) (from Ch. 122, par. 11A-8)
29 Sec. 11A-8. Passage requirements.
30 (a) Except as otherwise provided by Section 11A-7, the
31 proposition to create a community unit school district shall
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1 be submitted only to the voters of the territory which
2 comprises the proposed community unit school district, and if
3 a majority of the voters in each of the affected school
4 districts voting at such election vote in favor of the
5 establishment of such community unit school district, the
6 proposition shall be deemed to have passed; except that if
7 each of the districts affected has a student enrollment of
8 less than 1,000, the proposition shall be deemed to have
9 passed if it receives the favorable votes of a majority of
10 the electors voting on the proposition who reside in the
11 territory that comprises what will be the new community unit
12 school district. Unless the board of education of a new
13 community unit school district is elected at the same
14 election at which the proposition establishing that district
15 is deemed to have passed, the regional superintendent of
16 schools shall order an election to be held on the next
17 regularly scheduled election date for the purpose of electing
18 a board of education for that district. In either event, the
19 board of education elected for a new community unit school
20 district created under this Article shall consist of 7
21 members who shall have the terms and the powers and duties of
22 school boards as defined in Article 10 of this Act.
23 Nomination papers filed under this Section are not valid
24 unless the candidate named therein files with the regional
25 superintendent a receipt from the county clerk showing that
26 the candidate has filed a statement of economic interests as
27 required by the Illinois Governmental Ethics Act. Such
28 statement shall be so filed either previously during the
29 calendar year in which his nomination papers were filed or
30 within the period for the filing of nomination papers in
31 accordance with the general election law. The regional
32 superintendent shall perform the election duties assigned by
33 law to the secretary of a school board for such election, and
34 shall certify the officers and candidates therefor pursuant
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1 to the general election law.
2 (b) Except as otherwise provided in subsection (c), for
3 school districts formed before January 1, 1975, if the
4 territory of such district is greater than 2 congressional
5 townships or 72 square miles, then not more than 3 board
6 members may be selected from any one congressional township,
7 but congressional townships of less than 100 inhabitants
8 shall not be considered for the purpose of such mandatory
9 board representation, and in any such community unit district
10 where at least 75% but not more than 90% of the population is
11 in one congressional township 4 board members shall be
12 selected therefrom and 3 board members shall be selected from
13 the rest of the district, but in any such community unit
14 district where more than 90% of the population is in one
15 congressional township all board members may be selected from
16 one or more congressional townships; and whenever the
17 territory of any community unit district shall consist of not
18 more than 2 congressional townships or 72 square miles, but
19 shall consist of more than one congressional township, or 36
20 square miles, outside of the corporate limits of any city,
21 village or incorporated town within the school district, not
22 more than 5 board members shall be selected from any city,
23 village or incorporated town in such school district.
24 (c) The provisions of subsection (b) for mandatory board
25 representation shall no longer apply to a community unit
26 school district formed prior to January 1, 1975, and the
27 members of the board of education shall be elected at large
28 from within that school district and without restriction by
29 area of residence within the district if both of the
30 following conditions are met with respect to that district:
31 (1) A proposition for the election of board members
32 at large and without restriction by area of residence
33 within the district rather than in accordance with the
34 provisions of subsection (b) for mandatory board
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1 representation is submitted to the school district's
2 voters at a regular school election or at the general
3 election as provided in this subsection (c).
4 (2) A majority of those voting at the election in
5 each congressional township comprising the territory of
6 the school district, including any congressional township
7 of less than 100 inhabitants, vote in favor of the
8 proposition.
9 The board of education of the school district may by
10 resolution order submitted or, upon the petition of the
11 lesser of 2,500 or 5% of the school district's registered
12 voters, shall order submitted to the school district's voters
13 at a regular school election or at the general election the
14 proposition for the election of board members at large and
15 without restriction by area of residence within the district
16 rather than in accordance with the provisions of subsection
17 (b) for mandatory board representation; and the proposition
18 shall thereupon be certified by the board's secretary for
19 submission. If a majority of those voting at the election in
20 each congressional township comprising the territory of the
21 school district, including any congressional township of less
22 than 100 inhabitants, vote in favor of the proposition: (i)
23 the proposition to elect board members at large and without
24 restriction by area of residence within the district shall be
25 deemed to have passed, (ii) new members of the board shall be
26 elected at large and without restriction by area of residence
27 within the district at the next regular school election, and
28 (iii) the terms of office of the board members incumbent at
29 the time the proposition is adopted shall expire when the new
30 board members that are elected at large and without
31 restriction by area of residence within the district have
32 organized in accordance with Section 10-16. In a community
33 unit school district that formerly elected its members under
34 subsection (b) to successive terms not exceeding 4 years, the
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1 members elected at large and without restriction by area of
2 residence within the district shall be elected for a term of
3 4 years, and in a community unit school district that
4 formerly elected its members under subsection (b) to
5 successive terms not exceeding 6 years, the members elected
6 at large and without restriction by area of residence within
7 the district shall be elected for a term of 6 years;
8 provided, that in each case the terms of the board members
9 initially elected at large and without restriction by area of
10 residence within the district as provided in this subsection
11 shall be staggered and determined in accordance with the
12 provisions of Sections 10-10 and 10-16.
13 (Source: P.A. 89-129, eff. 7-14-95.)
14 (105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
15 Sec. 17-2. Tax levies; purposes; rates.
16 (a) Except as otherwise provided in Articles 12 and 13
17 of this Act, the following maximum rates shall apply to all
18 taxes levied after August 10, 1965, in districts having a
19 population of less than 500,000 inhabitants, including those
20 districts organized under Article 11 of the School Code. The
21 school board of any district having a population of less than
22 500,000 inhabitants may levy a tax annually, at not to exceed
23 the maximum rates and for the specified purposes, upon all
24 the taxable property of the district at the value, as
25 equalized or assessed by the Department of Revenue as
26 follows:
27 (1) districts maintaining only grades kindergarten
28 through 8, .92% for the 1996-1997 school year, 1.05% for
29 the 1997-1998 school year, 1.17% for the 1998-1999 school
30 year, 1.30% for the 1999-2000 school year, 1.42% for the
31 2000-2001 school year, and 1.55% for the 2001-2002 school
32 year and thereafter for educational purposes, and .25%
33 for the 1996-1997 school year, .28% for the 1997-1998
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1 school year, .31% for the 1998-1999 school year, .34% for
2 the 1999-2000 school year, .37% for the 2000-2001 school
3 year, and .40% for the 2001-2002 school year and
4 thereafter for operations and maintenance purposes
5 districts maintaining only grades 1 through 8, .92% for
6 educational purposes and .25% for operations and
7 maintenance purposes;
8 (2) districts maintaining only grades 9 through 12,
9 .92% for educational purposes and .25% for operations and
10 maintenance purposes;
11 (3) districts maintaining grades kindergarten
12 through 12, 1.84% for the 1996-1997 school year, 1.97%
13 for the 1997-1998 school year, 2.09% for the 1998-1999
14 school year, 2.22% for the 1999-2000 school year, 2.34%
15 for the 2000-2001 school year, 2.47% for the 2001-2002
16 school year and thereafter for educational purposes, and
17 .50% for the 1996-1997 school year, .53% for the
18 1997-1998 school year, .56% for the 1998-1999 school
19 year, .59% for the 1999-2000 school year, .62% for the
20 2000-2001 school year, and .65% for the 2001-2002 school
21 year and thereafter for operations and maintenance
22 purposes districts maintaining grades 1 through 12, 1.63%
23 for the 1985-86 school year, 1.68% for the 1986-87 school
24 year, 1.75% for the 1987-88 school year and 1.84% for the
25 1988-89 school year and thereafter for educational
26 purposes and .405% for the 1989-90 school year, .435% for
27 the 1990-91 school year, .465% for the 1991-92 school
28 year, and .50% for the 1992-93 school year and thereafter
29 for operations and maintenance purposes;
30 (4) all districts, 0.75% for capital improvement
31 purposes (which is in addition to its the levy for
32 operations and maintenance purposes: districts
33 maintaining only grades kindergarten through 8, .05% for
34 capital improvements purposes; districts maintaining only
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1 grades 9 through 12, .05% for capital improvements
2 purposes; and districts maintaining grades kindergarten
3 through 12, .10% for capital improvements purposes),
4 which tax is to be levied, accumulated for not more than
5 6 years, and spent for capital improvement purposes
6 (including but not limited to the construction of a new
7 school building or buildings or the purchase of school
8 grounds on which any new school building is to be
9 constructed or located, or both) only in accordance with
10 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, .20% .14% for the
28 1996-1997 1985-86 school year, .21% .16% for the
29 1997-1998 1986-87 school year, .22% .18% for the
30 1998-1999 1987-88 school year, .23% for the 1999-2000
31 school year, and .24% .20% for the 2000-2001 1988-89
32 school year and thereafter, for transportation purposes;
33 (6) districts providing summer classes, .15% for
34 educational purposes, subject to Section 17-2.1 of this
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1 Act.
2 (b) Except as otherwise provided in subsection (c), if
3 on the effective date of this amendatory Act of 1997 a school
4 district with a population of less than 500,000 is authorized
5 under a prior referendum to levy its tax for educational
6 purposes at a rate in excess of the rate that otherwise would
7 apply to that district under subsection (a), the district may
8 continue to levy its tax for educational purposes at the
9 higher rate so authorized, but not in excess of 1.75% for a
10 district maintaining only grades kindergarten through 8,
11 1.15% for a district maintaining only grades 9 through 12,
12 and 2.90% for a district maintaining grades kindergarten
13 through 12; and if on the effective date of this amendatory
14 Act of 1997 that higher rate of any such district is in
15 excess of the maximum rate permitted for that district under
16 this subsection (b), that higher rate of the district shall
17 be deemed reduced by operation of law in each school year,
18 beginning with the 1997-1998 school year, to the reduced rate
19 maximum permitted for that district under this subsection
20 (b). Nothing in this subsection (b) shall be deemed to
21 prohibit a district from increasing its annual tax rate for
22 educational purposes to a rate in excess of the reduced rate
23 maximum permitted for that district under this subsection
24 pursuant to a referendum held after the effective date of
25 this amendatory Act of 1997 in accordance with the provisions
26 of Section 17-3.
27 (c) Whenever any special charter school district
28 operating grades 1 through 12, has organized or shall
29 organize under the general school law, the district so
30 organized may continue to levy taxes at not to exceed the
31 rate at which taxes were last actually extended by the
32 special charter district, except that if such rate at which
33 taxes were last actually extended by such special charter
34 district was less than the maximum rate for districts
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1 maintaining grades 1 through 12 authorized under this
2 Section, such special charter district nevertheless may levy
3 taxes at a rate not to exceed the maximum rate for districts
4 maintaining grades 1 through 12 authorized under this
5 Section, and except that if any such district maintains only
6 grades 1 through 8, the board may levy, for educational
7 purposes, at a rate not to exceed the maximum rate for
8 elementary districts authorized under this Section.
9 Maximum rates before or after established in excess of
10 those prescribed shall not be affected by the amendatory Act
11 of 1965.
12 (Source: P.A. 87-984; 87-1023; 88-45.)
13 (105 ILCS 5/17-2.3) (from Ch. 122, par. 17-2.3)
14 Sec. 17-2.3. Capital improvement purposes; referendum.
15 The school board of any district desiring to levy a and
16 accumulate for not more than 6 years the capital improvements
17 purposes tax at a rate in excess of the rate provided for in
18 paragraph (4) of Section 17-2 of this Act shall pass a
19 resolution for the levy of said tax at the increased rate
20 desired by the school board, and in such resolution shall
21 describe the capital improvements for which the tax is to be
22 levied at such increased rate and the funds derived therefrom
23 are to be spent. As used in this Section and in paragraph (4)
24 of Section 17-2, capital improvements include but are not
25 limited to the construction of a new school building or
26 buildings or the purchase of school grounds on which any new
27 school building is to be constructed or located, or both.
28 The resolution shall cause the proposition for the levy of
29 the tax at the increased rate provided for in the resolution
30 paragraph (4) of Section 17-2 of this Act to be certified to
31 the proper election authorities for submission to the
32 electors of the district at a regular scheduled election in
33 accordance with the general election law. The proposition
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1 shall generally describe the capital improvements for which
2 the tax is to be levied at the increased rate and the funds
3 derived therefrom are to be spent.
4 If the proposition is approved by a majority of the
5 electors voting thereon, the school district may thereafter,
6 until such authority is revoked in like manner, levy annually
7 such capital improvement purposes tax at the increased rate
8 and accumulate funds for not more than 6 years for the
9 capital improvements described in the resolution and on the
10 ballot. Such school district shall also invest such
11 accumulated funds until spent for the capital improvements
12 described in the resolution and on the ballot in accordance
13 with the provisions of the Public Funds Investment Act.
14 Any proceeds derived from a capital improvements tax or
15 the accumulation of monies for capital improvements described
16 in the resolution and on the ballot shall be accounted for
17 separately within the Site and Construction/Capital
18 Improvement Fund.
19 (Source: P.A. 87-984; 87-1023; 88-45.)
20 (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
21 Sec. 17-2.11. School board power to levy a tax or to
22 borrow money and issue bonds for fire prevention, safety,
23 energy conservation, disabled accessibility, school security,
24 and specified repair purposes. Whenever, as a result of any
25 lawful order of any agency, other than a school board, having
26 authority to enforce any school building code applicable to
27 any facility that houses students, or any law or regulation
28 for the protection and safety of the environment, pursuant to
29 the Environmental Protection Act, any school district having
30 a population of less than 500,000 inhabitants is required to
31 alter or reconstruct any school building or permanent, fixed
32 equipment; or whenever any such district determines that it
33 is necessary for energy conservation purposes that any school
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1 building or permanent, fixed equipment should be altered or
2 reconstructed and that such alterations or reconstruction
3 will be made with funds not necessary for the completion of
4 approved and recommended projects contained in any safety
5 survey report or amendments thereto authorized by Section
6 2-3.12 of this Act; or whenever any such district determines
7 that it is necessary for disabled accessibility purposes and
8 to comply with the school building code that any school
9 building or equipment should be altered or reconstructed and
10 that such alterations or reconstruction will be made with
11 funds not necessary for the completion of approved and
12 recommended projects contained in any safety survey report or
13 amendments thereto authorized under Section 2-3.12 of this
14 Act; or whenever any such district determines that it is
15 necessary for school security purposes and the related
16 protection and safety of pupils and school personnel that any
17 school building or property should be altered or
18 reconstructed or that security systems and equipment
19 (including but not limited to intercom, early detection and
20 warning, access control and television monitoring systems)
21 should be purchased and installed, and that such alterations,
22 reconstruction or purchase and installation of equipment will
23 be made with funds not necessary for the completion of
24 approved and recommended projects contained in any safety
25 survey report or amendment thereto authorized by Section
26 2-3.12 of this Act and will deter and prevent unauthorized
27 entry or activities upon school property by unknown or
28 dangerous persons, assure early detection and advance warning
29 of any such actual or attempted unauthorized entry or
30 activities and help assure the continued safety of pupils and
31 school staff if any such unauthorized entry or activity is
32 attempted or occurs; or if a school district does not need
33 funds for other fire prevention and safety projects,
34 including the completion of approved and recommended projects
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1 contained in any safety survey report or amendments thereto
2 authorized by Section 2-3.12 of this Act, and it is
3 determined after a public hearing (which is preceded by at
4 least one published notice (i) occurring at least 7 days
5 prior to the hearing in a newspaper of general circulation
6 within the school district and (ii) setting forth the time,
7 date, place, and general subject matter of the hearing) that
8 there is a substantial, immediate, and otherwise unavoidable
9 threat to the health, safety, or welfare of pupils due to
10 disrepair of school sidewalks, playgrounds, parking lots, or
11 school bus turnarounds and repairs must be made: then in any
12 such event, such district may, by proper resolution, levy a
13 tax for the purpose of making such alteration or
14 reconstruction, based on a survey report by an architect or
15 engineer licensed in the State of Illinois, upon all the
16 taxable property of the district at the value as assessed by
17 the Department of Revenue at a rate not to exceed .05% per
18 year for districts maintaining only grades kindergarten
19 through 8 or only grades 9 through 12, and .05% per year for
20 the 1996-1997 school year and .10% for the 1997-1998 and
21 subsequent school years for districts maintaining grades
22 kindergarten through 12, for a period sufficient to finance
23 such alterations, repairs, or reconstruction, upon the
24 following conditions:
25 (a) When there are not sufficient funds available
26 in either the operations and maintenance fund of the
27 district or the fire prevention and safety fund of the
28 district as determined by the district on the basis of
29 regulations adopted by the State Board of Education to
30 make such alterations, repairs, or reconstruction, or to
31 purchase and install such permanent fixed equipment so
32 ordered or determined as necessary. Appropriate school
33 district records shall be made available to the State
34 Superintendent of Education upon request to confirm such
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1 insufficiency.
2 (b) When a certified estimate of an architect or
3 engineer licensed in the State of Illinois stating the
4 estimated amount necessary to make the alterations or
5 repairs, or to purchase and install such equipment so
6 ordered has been secured by the district, and the
7 estimate has been approved by the regional superintendent
8 of schools, having jurisdiction of the district, and the
9 State Superintendent of Education. Approval shall not be
10 granted for any work that has already started without the
11 prior express authorization of the State Superintendent
12 of Education. If such estimate is not approved or denied
13 approval by the regional superintendent of schools within
14 3 months after the date on which it is submitted to him
15 or her, the school board of the district may submit such
16 estimate directly to the State Superintendent of
17 Education for approval or denial.
18 For purposes of this Section a school district may
19 replace a school building or build additions to replace
20 portions of a building when it is determined that the
21 effectuation of the recommendations for the existing building
22 will cost more than the replacement costs. Such
23 determination shall be based on a comparison of estimated
24 costs made by an architect or engineer licensed in the State
25 of Illinois. The new building or addition shall be
26 equivalent in area (square feet) and comparable in purpose
27 and grades served and may be on the same site or another
28 site. Such replacement may only be done upon order of the
29 regional superintendent of schools and the approval of the
30 State Superintendent of Education.
31 The filing of a certified copy of the resolution levying
32 the tax when accompanied by the certificates of the regional
33 superintendent of schools and State Superintendent of
34 Education shall be the authority of the county clerk to
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1 extend such tax.
2 The county clerk of the county in which any school
3 district levying a tax under the authority of this Section is
4 located, in reducing raised levies, shall not consider any
5 such tax as a part of the general levy for school purposes
6 and shall not include the same in the limitation of any other
7 tax rate which may be extended.
8 Such tax shall be levied and collected in like manner as
9 all other taxes of school districts, subject to the
10 provisions contained in this Section.
11 The tax rate limit specified in this Section for
12 districts maintaining only grades kindergarten through 8 or
13 only grades 9 through 12 may be increased to .10% upon the
14 approval of a proposition to effect such increase by a
15 majority of the electors voting on that proposition at a
16 regular scheduled election. Such proposition may be initiated
17 by resolution of the school board and shall be certified by
18 the secretary to the proper election authorities for
19 submission in accordance with the general election law.
20 When taxes are levied by any school district for fire
21 prevention, safety, energy conservation, and school security
22 purposes as specified in this Section, and the purposes for
23 which the taxes have been levied are accomplished and paid in
24 full, and there remain funds on hand in the Fire Prevention
25 and Safety Fund from the proceeds of the taxes levied,
26 including interest earnings thereon, the school board by
27 resolution shall use such excess and other board restricted
28 funds excluding bond proceeds and earnings from such proceeds
29 (1) for other authorized fire prevention, safety, energy
30 conservation, and school security purposes or (2) for
31 transfer to the Operations and Maintenance Fund for the
32 purpose of abating an equal amount of operations and
33 maintenance purposes taxes. If any transfer is made to the
34 Operation and Maintenance Fund, the secretary of the school
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1 board shall within 30 days notify the county clerk of the
2 amount of that transfer and direct the clerk to abate the
3 taxes to be extended for the purposes of operations and
4 maintenance authorized under Section 17-2 of this Act by an
5 amount equal to such transfer.
6 If the proceeds from the tax levy authorized by this
7 Section are insufficient to complete the work approved under
8 this Section, the school board is authorized to sell bonds
9 without referendum under the provisions of this Section in an
10 amount that, when added to the proceeds of the tax levy
11 authorized by this Section, will allow completion of the
12 approved work.
13 Such bonds shall bear interest at a rate not to exceed
14 the maximum rate authorized by law at the time of the making
15 of the contract, shall mature within 20 years from date, and
16 shall be signed by the president of the school board and the
17 treasurer of the school district.
18 In order to authorize and issue such bonds, the school
19 board shall adopt a resolution fixing the amount of bonds,
20 the date thereof, the maturities thereof, rates of interest
21 thereof, place of payment and denomination, which shall be in
22 denominations of not less than $100 and not more than $5,000,
23 and provide for the levy and collection of a direct annual
24 tax upon all the taxable property in the school district
25 sufficient to pay the principal and interest on such bonds to
26 maturity. Upon the filing in the office of the county clerk
27 of the county in which the school district is located of a
28 certified copy of the resolution, it is the duty of the
29 county clerk to extend the tax therefor in addition to and in
30 excess of all other taxes heretofore or hereafter authorized
31 to be levied by such school district.
32 After the time such bonds are issued as provided for by
33 this Section, if additional alterations or reconstructions
34 are required to be made because of surveys conducted by an
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1 architect or engineer licensed in the State of Illinois, the
2 district may levy a tax at a rate not to exceed .05% per year
3 for districts maintaining only grades kindergarten through 8
4 or only grades 9 through 12, and .10% per year for districts
5 maintaining grades kindergarten through 12, upon all the
6 taxable property of the district or issue additional bonds,
7 whichever action shall be the most feasible.
8 This Section is cumulative and constitutes complete
9 authority for the issuance of bonds as provided in this
10 Section notwithstanding any other statute or law to the
11 contrary.
12 With respect to instruments for the payment of money
13 issued under this Section either before, on, or after the
14 effective date of Public Act 86-004 (June 6, 1989), it is,
15 and always has been, the intention of the General Assembly
16 (i) that the Omnibus Bond Acts are, and always have been,
17 supplementary grants of power to issue instruments in
18 accordance with the Omnibus Bond Acts, regardless of any
19 provision of this Act that may appear to be or to have been
20 more restrictive than those Acts, (ii) that the provisions of
21 this Section are not a limitation on the supplementary
22 authority granted by the Omnibus Bond Acts, and (iii) that
23 instruments issued under this Section within the
24 supplementary authority granted by the Omnibus Bond Acts are
25 not invalid because of any provision of this Act that may
26 appear to be or to have been more restrictive than those
27 Acts.
28 When the purposes for which the bonds are issued have
29 been accomplished and paid for in full and there remain funds
30 on hand from the proceeds of the bond sale and interest
31 earnings therefrom, the board shall, by resolution, use such
32 excess funds in accordance with the provisions of Section
33 10-22.14 of this Act.
34 Whenever any tax is levied or bonds issued for fire
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1 prevention, safety, energy conservation, and school security
2 purposes, such proceeds shall be deposited and accounted for
3 separately within the Fire Prevention and Safety Fund.
4 (Source: P.A. 88-251; 88-508; 88-628, eff. 9-9-94; 88-670,
5 eff. 12-2-94; 89-235, eff. 8-4-95; 89-397, eff. 8-20-95.)
6 (105 ILCS 5/18-8) (from Ch. 122, par. 18-8)
7 Sec. 18-8. Basis for apportionment to districts,
8 laboratory schools and alternative schools.
9 A. The amounts to be apportioned shall be determined for
10 each educational service region by school districts, as
11 follows:
12 1. General Provisions.
13 (a) In the computation of the amounts to be apportioned,
14 the average daily attendance of all pupils in grades 9
15 through 12 shall be multiplied by 1.10 1.25. The average
16 daily attendance of all pupils in grades 7 and 8 shall be
17 multiplied by 1.05.
18 (b) The actual number of pupils in average daily
19 attendance shall be computed in a one-teacher school district
20 by dividing the total aggregate days of pupil attendance by
21 the actual number of days school is in session but not more
22 than 30 such pupils shall be accredited for such type of
23 district; and in districts of 2 or more teachers, or in
24 districts where records of attendance are kept by session
25 teachers, by taking the sum of the respective averages of the
26 units composing the group.
27 (c) Pupils in average daily attendance shall be computed
28 upon the average of the best 3 months of pupils attendance of
29 the current school year except as district claims may be
30 later amended as provided hereinafter in this Section.
31 However, for any school district maintaining grades
32 kindergarten through 12, the "average daily attendance" shall
33 be computed on the average of the best 3 months of pupils
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1 attendance of the current year in grades kindergarten through
2 8, added together with the average of the best 3 months of
3 pupils attendance of the current year in grades 9 through 12,
4 except as district claims may be later amended as provided in
5 this Section. Days of attendance shall be kept by regular
6 calendar months, except any days of attendance in August
7 shall be added to the month of September and any days of
8 attendance in June shall be added to the month of May.
9 Except as otherwise provided in this Section, days of
10 attendance by pupils shall be counted only for sessions of
11 not less than 5 clock hours of school work per day under
12 direct supervision of: (i) teachers, or (ii) non-teaching
13 personnel or volunteer personnel when engaging in
14 non-teaching duties and supervising in those instances
15 specified in subsection (a) of Section 10-22.34 and paragraph
16 10 of Section 34-18, with pupils of legal school age and in
17 kindergarten and grades 1 through 12.
18 (d) Pupils regularly enrolled in a public school for
19 only a part of the school day may be counted on the basis of
20 1/6 day for every class hour of instruction of 40 minutes or
21 more attended pursuant to such enrollment.
22 (e) Days of attendance may be less than 5 clock hours on
23 the opening and closing of the school term, and upon the
24 first day of pupil attendance, if preceded by a day or days
25 utilized as an institute or teachers' workshop.
26 (f) A session of 4 or more clock hours may be counted as
27 a day of attendance upon certification by the regional
28 superintendent, and approved by the State Superintendent of
29 Education to the extent that the district has been forced to
30 use daily multiple sessions.
31 (g) A session of 3 or more clock hours may be counted as
32 a day of attendance (1) when the remainder of the school day
33 or at least 2 hours in the evening of that day is utilized
34 for an in-service training program for teachers, up to a
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1 maximum of 5 days per school year of which a maximum of 4
2 days of such 5 days may be used for parent-teacher
3 conferences, provided a district conducts an in-service
4 training program for teachers which has been approved by the
5 State Superintendent of Education; or, in lieu of 4 such
6 days, 2 full days may be used, in which event each such day
7 may be counted as a day of attendance; and (2) when days in
8 addition to those provided in item (1) are scheduled by a
9 school pursuant to its school improvement plan adopted under
10 Article 34 or its revised or amended school improvement plan
11 adopted under Article 2, provided that (i) such sessions of 3
12 or more clock hours are scheduled to occur at regular
13 intervals, (ii) the remainder of the school days in which
14 such sessions occur are utilized for in-service training
15 programs or other staff development activities for teachers,
16 and (iii) a sufficient number of minutes of school work under
17 the direct supervision of teachers are added to the school
18 days between such regularly scheduled sessions to accumulate
19 not less than the number of minutes by which such sessions of
20 3 or more clock hours fall short of 5 clock hours. Any full
21 days used for the purposes of this paragraph shall not be
22 considered for computing average daily attendance. Days
23 scheduled for in-service training programs, staff development
24 activities, or parent-teacher conferences may be scheduled
25 separately for different grade levels and different
26 attendance centers of the district.
27 (h) A session of not less than one clock hour teaching
28 of hospitalized or homebound pupils on-site or by telephone
29 to the classroom may be counted as 1/2 day of attendance,
30 however these pupils must receive 4 or more clock hours of
31 instruction to be counted for a full day of attendance.
32 (i) A session of at least 4 clock hours may be counted
33 as a day of attendance for first grade pupils, and pupils in
34 full day kindergartens, and a session of 2 or more hours may
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1 be counted as 1/2 day of attendance by pupils in
2 kindergartens which provide only 1/2 day of attendance.
3 (j) For children with disabilities who are below the age
4 of 6 years and who cannot attend two or more clock hours
5 because of their disability or immaturity, a session of not
6 less than one clock hour may be counted as 1/2 day of
7 attendance; however for such children whose educational needs
8 so require a session of 4 or more clock hours may be counted
9 as a full day of attendance.
10 (k) A recognized kindergarten which provides for only
11 1/2 day of attendance by each pupil shall not have more than
12 1/2 day of attendance counted in any 1 day. However,
13 kindergartens may count 2 1/2 days of attendance in any 5
14 consecutive school days. Where a pupil attends such a
15 kindergarten for 2 half days on any one school day, such
16 pupil shall have the following day as a day absent from
17 school, unless the school district obtains permission in
18 writing from the State Superintendent of Education.
19 Attendance at kindergartens which provide for a full day of
20 attendance by each pupil shall be counted the same as
21 attendance by first grade pupils. Only the first year of
22 attendance in one kindergarten shall be counted except in
23 case of children who entered the kindergarten in their fifth
24 year whose educational development requires a second year of
25 kindergarten as determined under the rules and regulations of
26 the State Board of Education.
27 (l) Days of attendance by tuition pupils shall be
28 accredited only to the districts that pay the tuition to a
29 recognized school.
30 (m) The greater of the immediately preceding year's
31 weighted average daily attendance or the average of the
32 weighted average daily attendance of the immediately
33 preceding year and the previous 2 years shall be used.
34 For any school year beginning July 1, 1986 or thereafter,
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1 if the weighted average daily attendance in either grades
2 kindergarten through 8 or grades 9 through 12 of a district
3 as computed for the first calendar month of the current
4 school year exceeds by more than 5%, but not less than 25
5 pupils, the district's weighted average daily attendance for
6 the first calendar month of the immediately preceding year
7 in, respectively, grades kindergarten through 8 or grades 9
8 through 12, a supplementary payment shall be made to the
9 district equal to the difference in the amount of aid the
10 district would be paid under this Section using the weighted
11 average daily attendance in the district as computed for the
12 first calendar month of the current school year and the
13 amount of aid the district would be paid using the weighted
14 average daily attendance in the district for the first
15 calendar month of the immediately preceding year. Such
16 supplementary State aid payment shall be paid to the district
17 as provided in Section 18-8.4 and shall be treated as
18 separate from all other payments made pursuant to this
19 Section 18-8.
20 (n) The number of low income eligible pupils in a
21 district shall result in an increase in the weighted average
22 daily attendance calculated as follows: The number of low
23 income pupils shall increase the weighted ADA by .47 .53 for
24 each student adjusted by dividing the percent of low income
25 eligible pupils in the district by the ratio of eligible low
26 income pupils in the State to the best 3 months' weighted
27 average daily attendance in the State. In no case may the
28 adjustment under this paragraph result in a greater weighting
29 than .75 .625 for each eligible low income student. The
30 number of low income eligible pupils in a district shall be
31 the low-income eligible count from the most recently
32 available federal census and the weighted average daily
33 attendance shall be calculated in accordance with the other
34 provisions of this paragraph.
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1 (o) Any school district which fails for any given school
2 year to maintain school as required by law, or to maintain a
3 recognized school is not eligible to file for such school
4 year any claim upon the common school fund. In case of
5 nonrecognition of one or more attendance centers in a school
6 district otherwise operating recognized schools, the claim of
7 the district shall be reduced in the proportion which the
8 average daily attendance in the attendance center or centers
9 bear to the average daily attendance in the school district.
10 A "recognized school" means any public school which meets the
11 standards as established for recognition by the State Board
12 of Education. A school district or attendance center not
13 having recognition status at the end of a school term is
14 entitled to receive State aid payments due upon a legal claim
15 which was filed while it was recognized.
16 (p) School district claims filed under this Section are
17 subject to Sections 18-9, 18-10 and 18-12, except as herein
18 otherwise provided.
19 (q) The State Board of Education shall secure from the
20 Department of Revenue the value as equalized or assessed by
21 the Department of Revenue of all taxable property of every
22 school district together with the applicable tax rate used in
23 extending taxes for the funds of the district as of September
24 30 of the previous year. The Department of Revenue shall add
25 to the equalized assessed value of all taxable property of
26 each school district situated entirely or partially within a
27 county with 2,000,000 or more inhabitants an amount equal to
28 the total amount by which the homestead exemptions allowed
29 under Sections 15-170 and 15-175 of the Property Tax Code for
30 real property situated in that school district exceeds the
31 total amount that would have been allowed in that school
32 district as homestead exemptions under those Sections if the
33 maximum reduction under Section 15-170 of the Property Tax
34 Code was $2,000 and the maximum reduction under Section
-30- SDS/bill0011/jwp
1 15-175 of the Property Tax Code was $3,500. The county clerk
2 of any county with 2,000,000 or more inhabitants shall
3 annually calculate and certify to the Department for each
4 school district all homestead exemption amounts required by
5 this amendatory Act of 1992. In a new district which has not
6 had any tax rates yet determined for extension of taxes, a
7 leveled uniform rate shall be computed from the latest amount
8 of the fund taxes extended on the several areas within such
9 new district.
10 (r) If a school district operates a full year school
11 under Section 10-19.1, the general state aid to the school
12 district shall be determined by the State Board of Education
13 in accordance with this Section as near as may be applicable.
14 2. New or recomputed claim. The general State aid
15 entitlement for a newly created school district or a district
16 which has annexed an entire school district shall be computed
17 using attendance, compensatory pupil counts, equalized
18 assessed valuation, and tax rate data which would have been
19 used had the district been in existence for 3 years. General
20 State aid entitlements shall not be recomputed except as
21 permitted herein.
22 3. Impaction. Impaction payments shall be made as
23 provided for in Section 18-4.2.
24 4. Summer school. Summer school payments shall be made
25 as provided in Section 18-4.3.
26 5. Computation of State aid. The State grant shall be
27 determined as follows:
28 (a) Beginning with the 1997-1998 school year, the State
29 shall guarantee a per pupil foundation level of $4,225 for
30 students in kindergarten through grade 6. That per pupil
31 foundation level shall be recalculated for the 2002-2003
32 school year and periodically thereafter to assure a support
33 level that continues to remain adequate under the methodology
34 developed by the State Board of Education for purposes of
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1 this paragraph. In addition, the per pupil foundation level
2 shall be adjusted to account for regional cost differences
3 for each school district by a factor that is determined by
4 the State Board of Education and based on a county level
5 regional cost index, commonly referred to as the "McMahon
6 Index". That factor shall not be lower than .90 or higher
7 than 1.10. The "McMahon Index" shall be recalculated every 3
8 years, beginning with the school year 2000-2001, as directed
9 by the State Board of Education. In school years 1998-1999,
10 1999-2000, 2000-2001, and 2001-2002, the State Board of
11 Education shall adjust the per pupil foundation level so that
12 it is no less than $4,225 for students in kindergarten
13 through grade 6 and sufficiently high so that the aggregate
14 amount apportioned for State aid under this Section for each
15 of those school years increases by a minimum of $300,000,000
16 per year. The State Board of Education shall adjust the per
17 pupil foundation level as necessary to conform to the amount
18 of the appropriation approved for any fiscal year after
19 fiscal year 2001-2002. The State shall guarantee the amount
20 of money that a district's operating tax rate as limited in
21 other Sections of this Act would produce if every district
22 maintaining grades kindergarten through 12 had an equalized
23 assessed valuation equal to $74,791 per weighted ADA pupil;
24 every district maintaining grades kindergarten through 8 had
25 an equalized assessed valuation of $108,644 per weighted ADA
26 pupil; and every district maintaining grades 9 through 12 had
27 an equalized assessed valuation of $187,657 per weighted ADA
28 pupil. The State Board of Education shall adjust the
29 equalized assessed valuation amounts stated in this
30 paragraph, if necessary, to conform to the amount of the
31 appropriation approved for any fiscal year.
32 (b) The operating tax rate to be used shall consist of
33 all district taxes extended for all purposes except community
34 college educational purposes for the payment of tuition under
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1 Section 6-1 of the Public Community College Act, Bond and
2 Interest, Summer School, Rent, Capital Improvement and
3 Vocational Education Building. Any district may elect to
4 exclude Transportation from the calculation of its operating
5 tax rate. Districts may include taxes extended for the
6 payment of principal and interest on bonds issued under the
7 provisions of Sections 17-2.11a and 20-2 at a rate of .05%
8 per year for each purpose or the actual rate extended,
9 whichever is less.
10 (c) For calculation of aid under this Act a district
11 shall use its operating tax rate as defined in subsection
12 5(b) the combined authorized tax rates of all funds not
13 exempt in (b) above, not to exceed 4.07% 2.76% of the value
14 of all its taxable property as equalized or assessed by the
15 Department of Revenue for districts maintaining grades
16 kindergarten through 12; 2.46% 1.90% of the value of all its
17 taxable property as equalized or assessed by the Department
18 of Revenue for districts maintaining grades kindergarten
19 through 8 only; and 1.61% 1.10% of the value of all its
20 taxable property as equalized or assessed by the Department
21 of Revenue for districts maintaining grades 9 through 12
22 only. A district may, however, as provided in Article 17,
23 increase its operating tax rate above the maximum rate
24 provided in this subsection without affecting the amount of
25 State aid to which it is entitled under this Act.
26 (d) (1) Except as otherwise provided in subsections
27 5(d)(4) and 5(f), for districts maintaining grades
28 kindergarten through 12 with an operating tax rate as
29 described in subsections 5(b) and (c) of less than 3.33%
30 2.18%, and districts maintaining grades kindergarten through
31 8 with an operating tax rate of less than 2.02 1.28%, and
32 districts maintaining grades 9 through 12 with an operating
33 tax rate of less than 1.31%, State aid shall be computed by
34 multiplying the regionally cost adjusted per pupil foundation
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1 level determined under the difference between the guaranteed
2 equalized assessed valuation per weighted ADA pupil in
3 subsection 5(a) and the equalized assessed valuation per
4 weighted ADA pupil in the district by the operating tax rate,
5 multiplied by the weighted average daily attendance of the
6 district, and by multiplying the result so obtained by .07;
7 provided, however, that for the 1989-1990 school year only, a
8 school district maintaining grades kindergarten through 8
9 whose operating tax rate with reference to which its general
10 State aid for the 1989-1990 school year is determined is less
11 than 1.28% and more than 1.090%, and which had an operating
12 tax rate of 1.28% or more for the previous year, shall have
13 its 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 subsections subsection 5(b) and 5(c) of at least 3.33% but
18 less than 4.07%, for districts maintaining grades
19 kindergarten through 8 only with 2.18% and above, the State
20 aid shall be computed as provided in subsection (d) (1) but
21 as though the district had an operating tax rate of at least
22 2.02% but less than 2.46%, and for 2.76%; in K-8 districts
23 maintaining grades 9 through 12 only with an operating tax
24 rate of at least 1.31% but less than 1.61% 1.28% and above,
25 the State aid shall be the difference between: (A) the
26 product of the regionally cost adjusted per pupil foundation
27 level determined under subsection 5(a) and the district's
28 weighted average daily attendance, and (B) the sum of (i) the
29 product of the district's equalized assessed valuation
30 multiplied by its operating tax rate, and (ii) the amount of
31 money received by the district under the provisions of "An
32 Act in relation to the abolition of ad valorem personal
33 property tax and the replacement of revenues lost thereby",
34 certified August 14, 1979 computed as provided in subsection
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1 (d) (1) but as though the district had an operating tax rate
2 of 1.90%; and in 9-12 districts, the State aid shall be
3 computed by multiplying the difference between the guaranteed
4 equalized assessed valuation per weighted average daily
5 attendance pupil in subsection 5(a) and the equalized
6 assessed valuation per weighted average daily attendance
7 pupil in the district by the operating tax rate, not to
8 exceed 1.10%, multiplied by the weighted average daily
9 attendance of the district. State aid computed under the
10 provisions of this subsection (d) (2) shall be treated as
11 separate from all other payments made pursuant to this
12 Section. The State Comptroller and State Treasurer shall
13 transfer from the General Revenue Fund to the Common School
14 Fund the amounts necessary to permit these claims to be paid
15 in equal installments along with other State aid payments
16 remaining to be made for the 1983-1984 school year under this
17 Section.
18 (3) For districts maintaining grades kindergarten
19 through 12 with an operating tax rate as described in
20 subsections 5(b) and 5(c) of 4.07% or greater, for districts
21 maintaining grades kindergarten through 8 only with an
22 operating tax rate of 2.46% or greater, and for districts
23 maintaining grades 9 through 12 only with an operating tax
24 rate of 1.61% or greater, the State aid shall be the
25 difference between: (A) the product of the regionally cost
26 adjusted per pupil foundation level determined under
27 subsection 5(a) and the district's weighted average daily
28 attendance, and (B) the sum of (i) the product of the
29 district's equalized assessed valuation multiplied by its
30 operating tax rate, and (ii) the amount of money received by
31 the district under the provisions of "An Act in relation to
32 the abolition of ad valorem personal property tax and the
33 replacement of revenues lost thereby", certified August 14,
34 1979 For any school district whose 1995 equalized assessed
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1 valuation is at least 6% less than its 1994 equalized
2 assessed valuation as the result of a reduction in the
3 equalized assessed valuation of the taxable property within
4 such district of any one taxpayer whose taxable property
5 within the district has a 1994 equalized assessed valuation
6 constituting at least 20% of the 1994 equalized assessed
7 valuation of all taxable property within the district, the
8 1996-97 State aid of such district shall be computed using
9 its 1995 equalized assessed valuation.
10 (4) Subsection 5(d)(1) shall not apply to the
11 computation of State aid for any school district for school
12 year 1997-1998. For the 1998-1999 school year, subsection
13 5(d)(1) shall not apply to the computation of State aid for
14 any school district maintaining grades kindergarten through
15 12 whose operating tax rate for that school year is at least
16 2.71%, nor to any school district maintaining grades
17 kindergarten through 8 only whose operating tax rate for that
18 school year is at least 1.46%. For the 1999-2000 school
19 year, subsection 5(d)(1) shall not apply to the computation
20 of State aid for any school district maintaining grades
21 kindergarten through 12 whose operating tax rate for that
22 school year is at least 2.86%, nor to any school district
23 maintaining grades kindergarten through 8 only whose
24 operating tax rate for that school year is at least 1.59%.
25 For the 2000-2001 school year, subsection 5(d)(1) shall not
26 apply to the computation of State aid for any school district
27 maintaining grades kindergarten through 12 whose operating
28 tax rate for that school year is at least 3.02%, nor to any
29 school district maintaining grades kindergarten through 8
30 only whose operating tax rate for that school year is at
31 least 1.74%. For the 2001-2002 school year, subsection
32 5(d)(1) shall not apply to the computation of State aid for
33 any school district whose operating tax rate for that school
34 year is at least 3.18%, nor to any school district
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1 maintaining grades kindergarten through 8 only whose
2 operating tax rate for that school year is at least 1.87% For
3 any school district whose 1988 equalized assessed valuation
4 is 55% or less of its 1981 equalized assessed valuation, the
5 1990-91 State aid of such district shall be computed by
6 multiplying the 1988 equalized assessed valuation by a factor
7 of .8. Any such school district which is reorganized
8 effective for the 1991-92 school year shall use the formula
9 provided in this subparagraph for purposes of the calculation
10 made pursuant to subsection (m) of this Section.
11 (e) The amount of State aid shall be computed under the
12 provisions of subsections 5(a) through 5(d), except that in
13 no case shall any school district receive State aid per
14 weighted average daily attendance pupil that is less than .07
15 multiplied by the regionally cost adjusted per pupil
16 foundation level determined under subsection 5(a) provided
17 the equalized assessed valuation per weighted ADA pupil is
18 less than .87 of the amounts in subsection 5(a). If the
19 equalized assessed valuation per weighted ADA pupil is equal
20 to or greater than .87 of the amounts in subsection 5(a), the
21 State aid shall be computed under the provisions of
22 subsection 5(f).
23 (f) (1) In no case shall a school district receive
24 State aid as computed under subsections 5(a) through 5(d) in
25 an amount less than the amount the district was entitled to
26 receive for school year 1996-1997. For school year
27 1997-1998, the amount of State aid entitlement for each
28 school district shall be the district's State aid entitlement
29 for school year 1996-1997 plus an amount equal to the product
30 obtained by multiplying .20 by the difference between (i) the
31 State aid amount when calculated for the district under
32 subsections 5(a) through 5(d) and (ii) the district's
33 1996-1997 State aid entitlement. For school year 1998-1999,
34 the amount of State aid entitlement for each school district
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1 shall be the district's State aid entitlement for school year
2 1996-1997 plus an amount equal to the product obtained by
3 multiplying .40 by the difference between (i) the State aid
4 amount when calculated for the district under subsections
5 5(a) through 5(d) and (ii) the district's 1996-1997 State aid
6 entitlement. For school year 1999-2000, the amount of State
7 aid entitlement for each school district shall be the
8 district's State aid entitlement for school year 1996-1997
9 plus an amount equal to the product obtained by multiplying
10 .60 by the difference between (i) the State aid amount when
11 calculated for the district under subsections 5(a) through
12 5(d) and (ii) the district's 1996-1997 State aid entitlement.
13 For school year 2000-2001, the amount of State aid
14 entitlement for each school district shall be the district's
15 State aid entitlement for school year 1996-1997 plus an
16 amount equal to the product obtained by multiplying .80 by
17 the difference between (i) the State aid amount when
18 calculated for the district under subsections 5(a) through
19 5(d) and (ii) the district's 1996-1997 State aid entitlement.
20 (2) The State Board of Eduction shall reduce the amount
21 of State aid a district receives for any school year as
22 computed under subsections 5(a) through 5(d) by the amount of
23 any supplemental grant that district receives for that same
24 school year under the provisions of Section 18-8.10. If the
25 equalized assessed valuation per weighted ADA pupil is equal
26 to or greater than .87 of the amounts in subsection 5(a), the
27 State aid per weighted ADA pupil shall be computed by
28 multiplying the product of .13 times the maximum per pupil
29 amount computed under the provisions of subsections 5(a)
30 through 5(d) by an amount equal to the quotient of .87 times
31 the equalized assessed valuation per weighted ADA pupil in
32 subsection 5(a) for that type of district divided by the
33 district equalized valuation per weighted ADA pupil except in
34 no case shall the district receive State aid per weighted ADA
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1 pupil of less than .07 times the maximum per pupil amount
2 computed under the provisions of subsections 5(a) through
3 5(d).
4 (g) In addition to the above grants, summer school
5 grants shall be made based upon the calculation as provided
6 in subsection 4 of this Section.
7 (h) The board of any district receiving any of the
8 grants provided for in this Section may apply those funds to
9 any fund so received for which that board is authorized to
10 make expenditures by law.
11 (i) (1) (a) In school districts with an average daily
12 attendance of 50,000 or more, the amount which is provided
13 under subsection 1(n) of this Section by the application of a
14 base Chapter 1 weighting factor of .375 shall be distributed
15 to the attendance centers within the district in proportion
16 to the number of pupils enrolled at each attendance center
17 who are eligible to receive free or reduced-price lunches or
18 breakfasts under the federal Child Nutrition Act of 1966 and
19 under the National School Lunch Act during the immediately
20 preceding school year. The amount of State aid provided
21 under subsection 1(n) of this Section by the application of
22 the Chapter 1 weighting factor in excess of .375 shall be
23 distributed to the attendance centers within the district in
24 proportion to the total enrollment at each attendance center.
25 Beginning with school year 1989-90, and each school year
26 thereafter, all funds provided under subsection 1 (n) of this
27 Section by the application of the Chapter 1 weighting factor
28 which are in excess of the level of non-targeted Chapter 1
29 funds in school year 1988-89 shall be distributed to
30 attendance centers, and only to attendance centers, within
31 the district in proportion to the number of pupils enrolled
32 at each attendance center who are eligible to receive free or
33 reduced price lunches or breakfasts under the Federal Child
34 Nutrition Act and under the National School Lunch Act during
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1 the immediately preceding school year. Beginning in school
2 year 1989-90, 25% of the previously non-targeted Chapter 1
3 funds as established for school year 1988-89 shall also be
4 distributed to the attendance centers, and only to attendance
5 centers, in the district in proportion to the number of
6 pupils enrolled at each attendance center who are eligible to
7 receive free or reduced price lunches or breakfasts under the
8 Federal Child Nutrition Act and under the National School
9 Lunch Act during the immediately preceding school year; in
10 school year 1990-91, 50% of the previously non-targeted
11 Chapter 1 funds as established for school year 1988-89 shall
12 be distributed to attendance centers, and only to attendance
13 centers, in the district in proportion to the number of
14 pupils enrolled at each attendance center who are eligible to
15 receive such free or reduced price lunches or breakfasts
16 during the immediately preceding school year; in school year
17 1991-92, 75% of the previously non-targeted Chapter 1 funds
18 as established for school year 1988-89 shall be distributed
19 to attendance centers, and only to attendance centers, in the
20 district in proportion to the number of pupils enrolled at
21 each attendance center who are eligible to receive such free
22 or reduced price lunches or breakfasts during the immediately
23 preceding school year; in school year 1992-93 and thereafter,
24 all funds provided under subsection 1 (n) of this Section by
25 the application of the Chapter 1 weighting factor shall be
26 distributed to attendance centers, and only to attendance
27 centers, in the district in proportion to the number of
28 pupils enrolled at each attendance center who are eligible to
29 receive free or reduced price lunches or breakfasts under the
30 Federal Child Nutrition Act and under the National School
31 Lunch Act during the immediately preceding school year;
32 provided, however, that the distribution formula in effect
33 beginning with school year 1989-90 shall not be applicable to
34 such portion of State aid provided under subsection 1 (n) of
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1 this Section by the application of the Chapter 1 weighting
2 formula as is set aside and appropriated by the school
3 district for the purpose of providing desegregation programs
4 and related transportation to students (which portion shall
5 not exceed 5% of the total amount of State aid which is
6 provided under subsection 1 (n) of this Section by
7 application of the Chapter 1 weighting formula), and the
8 relevant percentages shall be applied to the remaining
9 portion of such State aid. The distribution of these
10 portions of general State aid among attendance centers
11 according to these requirements shall not be compensated for
12 or contravened by adjustments of the total of other funds
13 appropriated to any attendance centers. (b) The Board of
14 Education shall utilize funding from one or several sources
15 in order to fully implement this provision annually prior to
16 the opening of school. The Board of Education shall apply
17 savings from reduced administrative costs required under
18 Section 34-43.1 and growth in non-Chapter 1 State and local
19 funds to assure that all attendance centers receive funding
20 to replace losses due to redistribution of Chapter 1 funding.
21 The distribution formula and funding to replace losses due to
22 the distribution formula shall occur, in full, using any and
23 all sources available, including, if necessary, revenue from
24 administrative reductions beyond those required in Section
25 34-43.1, in order to provide the necessary funds. (c) Each
26 attendance center shall be provided by the school district a
27 distribution of noncategorical funds and other categorical
28 funds to which an attendance center is entitled under law in
29 order that the State aid provided by application of the
30 Chapter 1 weighting factor and required to be distributed
31 among attendance centers according to the requirements of
32 this paragraph supplements rather than supplants the
33 noncategorical funds and other categorical funds provided by
34 the school district to the attendance centers.
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1 Notwithstanding the foregoing provisions of this subsection
2 5(i)(1) or any other law to the contrary, beginning with the
3 1995-1996 school year and for each school year thereafter,
4 the board of a school district to which the provisions of
5 this subsection apply shall be required to allocate or
6 provide to attendance centers of the district in any such
7 school year, from the State aid provided for the district
8 under this Section by application of the Chapter 1 weighting
9 factor, an aggregate amount of not less than $261,000,000 of
10 State Chapter 1 funds. Any State Chapter 1 funds that by
11 reason of the provisions of this paragraph are not required
12 to be allocated and provided to attendance centers may be
13 used and appropriated by the board of the district for any
14 lawful school purpose. Chapter 1 funds received by an
15 attendance center (except those funds set aside for
16 desegregation programs and related transportation to
17 students) shall be used on the schedule cited in this Section
18 at the attendance center at the discretion of the principal
19 and local school council for programs to improve educational
20 opportunities at qualifying schools through the following
21 programs and services: early childhood education, reduced
22 class size or improved adult to student classroom ratio,
23 enrichment programs, remedial assistance, attendance
24 improvement and other educationally beneficial expenditures
25 which supplement the regular and basic programs as determined
26 by the State Board of Education. Chapter 1 funds shall not
27 be expended for any political or lobbying purposes as defined
28 by board rule. (d) Each district subject to the provisions of
29 this paragraph shall submit an acceptable plan to meet the
30 educational needs of disadvantaged children, in compliance
31 with the requirements of this paragraph, to the State Board
32 of Education prior to July 15 of each year. This plan shall
33 be consistent with the decisions of local school councils
34 concerning the school expenditure plans developed in
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1 accordance with part 4 of Section 34-2.3. The State Board
2 shall approve or reject the plan within 60 days after its
3 submission. If the plan is rejected the district shall give
4 written notice of intent to modify the plan within 15 days of
5 the notification of rejection and then submit a modified plan
6 within 30 days after the date of the written notice of intent
7 to modify. Districts may amend approved plans pursuant to
8 rules promulgated by the State Board of Education.
9 Upon notification by the State Board of Education that
10 the district has not submitted a plan prior to July 15 or a
11 modified plan within the time period specified herein, the
12 State aid funds affected by said plan or modified plan shall
13 be withheld by the State Board of Education until a plan or
14 modified plan is submitted.
15 If the district fails to distribute State aid to
16 attendance centers in accordance with an approved plan, the
17 plan for the following year shall allocate funds, in addition
18 to the funds otherwise required by this subparagraph, to
19 those attendance centers which were underfunded during the
20 previous year in amounts equal to such underfunding.
21 For purposes of determining compliance with this
22 subsection in relation to Chapter 1 expenditures, each
23 district subject to the provisions of this subsection shall
24 submit as a separate document by December 1 of each year a
25 report of Chapter 1 expenditure data for the prior year in
26 addition to any modification of its current plan. If it is
27 determined that there has been a failure to comply with the
28 expenditure provisions of this subsection regarding
29 contravention or supplanting, the State Superintendent of
30 Education shall, within 60 days of receipt of the report,
31 notify the district and any affected local school council.
32 The district shall within 45 days of receipt of that
33 notification inform the State Superintendent of Education of
34 the remedial or corrective action to be taken, whether by
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1 amendment of the current plan, if feasible, or by adjustment
2 in the plan for the following year. Failure to provide the
3 expenditure report or the notification of remedial or
4 corrective action in a timely manner shall result in a
5 withholding of the affected funds.
6 The State Board of Education shall promulgate rules and
7 regulations to implement the provisions of this subsection
8 5(i)(1). No funds shall be released under subsection 1(n) of
9 this Section or under this subsection 5(i)(1) to any district
10 which has not submitted a plan which has been approved by the
11 State Board of Education.
12 (2) School districts with an average daily attendance of
13 more than 1,000 and less than 50,000 and having a low income
14 pupil weighting factor in excess of .47 .53 shall submit a
15 plan to the State Board of Education prior to October 30 of
16 each year for the use of the funds resulting from the
17 application of subsection 1(n) of this Section for the
18 improvement of instruction in which priority is given to
19 meeting the education needs of disadvantaged children. Such
20 plan shall be submitted in accordance with rules and
21 regulations promulgated by the State Board of Education.
22 (j) For the purposes of calculating State aid under this
23 Section, with respect to any part of a school district within
24 a redevelopment project area in respect to which a
25 municipality has adopted tax increment allocation financing
26 pursuant to the Tax Increment Allocation Redevelopment Act,
27 Sections 11-74.4-1 through 11-74.4-11 of the Illinois
28 Municipal Code or the Industrial Jobs Recovery Law, Sections
29 11-74.6-1 through 11-74.6-50 of the Illinois Municipal Code,
30 no part of the current equalized assessed valuation of real
31 property located in any such project area which is
32 attributable to an increase above the total initial equalized
33 assessed valuation of such property shall be used in
34 computing the equalized assessed valuation per weighted ADA
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1 pupil in the district, until such time as all redevelopment
2 project costs have been paid, as provided in Section
3 11-74.4-8 of the Tax Increment Allocation Redevelopment Act
4 or in Section 11-74.6-35 of the Industrial Jobs Recovery Law.
5 For the purpose of computing the equalized assessed valuation
6 per weighted ADA pupil in the district the total initial
7 equalized assessed valuation or the current equalized
8 assessed valuation, whichever is lower, shall be used until
9 such time as all redevelopment project costs have been paid.
10 (k) For a school district operating under the financial
11 supervision of an Authority created under Article 34A, the
12 State aid otherwise payable to that district under this
13 Section, other than State aid attributable to Chapter 1
14 students, shall be reduced by an amount equal to the budget
15 for the operations of the Authority as certified by the
16 Authority to the State Board of Education, and an amount
17 equal to such reduction shall be paid to the Authority
18 created for such district for its operating expenses in the
19 manner provided in Section 18-11. The remainder of State
20 school aid for any such district shall be paid in accordance
21 with Article 34A when that Article provides for a disposition
22 other than that provided by this Article.
23 (l) (Blank) For purposes of calculating State aid under
24 this Section, the equalized assessed valuation for a school
25 district used to compute State aid shall be determined by
26 adding to the real property equalized assessed valuation for
27 the district an amount computed by dividing the amount of
28 money received by the district under the provisions of "An
29 Act in relation to the abolition of ad valorem personal
30 property tax and the replacement of revenues lost thereby",
31 certified August 14, 1979, by the total tax rate for the
32 district. For purposes of this subsection 1976 tax rates
33 shall be used for school districts in the county of Cook and
34 1977 tax rates shall be used for school districts in all
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1 other counties.
2 (m) (1) For a new school district formed by combining
3 property included totally within 2 or more previously
4 existing school districts, for its first year of existence or
5 if the new district was formed after October 31, 1982 and
6 prior to September 23, 1985, for the year immediately
7 following September 23, 1985, the State aid calculated under
8 this Section shall be computed for the new district and for
9 the previously existing districts for which property is
10 totally included within the new district. If the computation
11 on the basis of the previously existing districts is greater,
12 a supplementary payment equal to the difference shall be made
13 for the first 3 years of existence of the new district or if
14 the new district was formed after October 31, 1982 and prior
15 to September 23, 1985, for the 3 years immediately following
16 September 23, 1985.
17 (2) For a school district which annexes all of the
18 territory of one or more entire other school districts, for
19 the first year during which the change of boundaries
20 attributable to such annexation becomes effective for all
21 purposes as determined under Section 7-9 or 7A-8, the State
22 aid calculated under this Section shall be computed for the
23 annexing district as constituted after the annexation and for
24 the annexing and each annexed district as constituted prior
25 to the annexation; and if the computation on the basis of the
26 annexing and annexed districts as constituted prior to the
27 annexation is greater, a supplementary payment equal to the
28 difference shall be made for the first 3 years of existence
29 of the annexing school district as constituted upon such
30 annexation.
31 (3) For 2 or more school districts which annex all of
32 the territory of one or more entire other school districts,
33 and for 2 or more community unit districts which result upon
34 the division (pursuant to petition under Section 11A-2) of
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1 one or more other unit school districts into 2 or more parts
2 and which together include all of the parts into which such
3 other unit school district or districts are so divided, for
4 the first year during which the change of boundaries
5 attributable to such annexation or division becomes effective
6 for all purposes as determined under Section 7-9 or 11A-10,
7 as the case may be, the State aid calculated under this
8 Section shall be computed for each annexing or resulting
9 district as constituted after the annexation or division and
10 for each annexing and annexed district, or for each resulting
11 and divided district, as constituted prior to the annexation
12 or division; and if the aggregate of the State aid as so
13 computed for the annexing or resulting districts as
14 constituted after the annexation or division is less than the
15 aggregate of the State aid as so computed for the annexing
16 and annexed districts, or for the resulting and divided
17 districts, as constituted prior to the annexation or
18 division, then a supplementary payment equal to the
19 difference shall be made and allocated between or among the
20 annexing or resulting districts, as constituted upon such
21 annexation or division, for the first 3 years of their
22 existence. The total difference payment shall be allocated
23 between or among the annexing or resulting districts in the
24 same ratio as the pupil enrollment from that portion of the
25 annexed or divided district or districts which is annexed to
26 or included in each such annexing or resulting district bears
27 to the total pupil enrollment from the entire annexed or
28 divided district or districts, as such pupil enrollment is
29 determined for the school year last ending prior to the date
30 when the change of boundaries attributable to the annexation
31 or division becomes effective for all purposes. The amount
32 of the total difference payment and the amount thereof to be
33 allocated to the annexing or resulting districts shall be
34 computed by the State Board of Education on the basis of
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1 pupil enrollment and other data which shall be certified to
2 the State Board of Education, on forms which it shall provide
3 for that purpose, by the regional superintendent of schools
4 for each educational service region in which the annexing and
5 annexed districts, or resulting and divided districts are
6 located.
7 (4) If a unit school district annexes all the territory
8 of another unit school district effective for all purposes
9 pursuant to Section 7-9 on July 1, 1988, and if part of the
10 annexed territory is detached within 90 days after July 1,
11 1988, then the detachment shall be disregarded in computing
12 the supplementary State aid payments under this paragraph (m)
13 for the entire 3 year period and the supplementary State aid
14 payments shall not be diminished because of the detachment.
15 (5) Any supplementary State aid payment made under this
16 paragraph (m) shall be treated as separate from all other
17 payments made pursuant to this Section.
18 (n) For the purposes of calculating State aid under this
19 Section, the real property equalized assessed valuation for a
20 school district used to compute State aid shall be determined
21 by subtracting from the real property value as equalized or
22 assessed by the Department of Revenue for the district an
23 amount computed by dividing the amount of any abatement of
24 taxes under Section 18-170 of the Property Tax Code by the
25 maximum operating tax rates specified in subsection 5(c) of
26 this Section and an amount computed by dividing the amount of
27 any abatement of taxes under subsection (a) of Section 18-165
28 of the Property Tax Code by the maximum operating tax rates
29 specified in subsection 5(c) of this Section.
30 (o) Notwithstanding any other provisions of this
31 Section, for the 1996-1997 school year the amount of the
32 aggregate general State aid entitlement that is received
33 under this Section by each school district for that school
34 year shall be not less than the amount of the aggregate
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1 general State aid entitlement that was received by the
2 district under this Section for the 1995-1996 school year. If
3 a school district is to receive an aggregate general State
4 aid entitlement under this Section for the 1996-1997 school
5 year that is less than the amount of the aggregate general
6 State aid entitlement that the district received under this
7 Section for the 1995-1996 school year, the school district
8 shall also receive, from a separate appropriation made for
9 purposes of this paragraph (o), a supplementary payment that
10 is equal to the amount by which the general State aid
11 entitlement received by the district under this Section for
12 the 1995-1996 school year exceeds the general State aid
13 entitlement that the district is to receive under this
14 Section for the 1996-1997 school year. If the amount
15 appropriated for supplementary payments to school districts
16 under this paragraph (o) is insufficient for that purpose,
17 the supplementary payments that districts are to receive
18 under this paragraph shall be prorated according to the
19 aggregate amount of the appropriation made for purposes of
20 this paragraph.
21 B. In calculating the amount to be paid to the governing
22 board of a public university that operates a laboratory
23 school under this Section or to any alternative school that
24 is operated by a regional superintendent, the State Board of
25 Education shall require by rule such reporting requirements
26 as it deems necessary.
27 As used in this Section, "laboratory school" means a
28 public school which is created and operated by a public
29 university and approved by the State Board of Education. The
30 governing board of a public university which receives funds
31 from the State Board under this subsection B may not increase
32 the number of students enrolled in its laboratory school from
33 a single district, if that district is already sending 50 or
34 more students, except under a mutual agreement between the
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1 school board of a student's district of residence and the
2 university which operates the laboratory school. A
3 laboratory school may not have more than 1,000 students,
4 excluding students with disabilities in a special education
5 program.
6 As used in this Section, "alternative school" means a
7 public school which is created and operated by a Regional
8 Superintendent of Schools and approved by the State Board of
9 Education. Such alternative schools may offer courses of
10 instruction for which credit is given in regular school
11 programs, courses to prepare students for the high school
12 equivalency testing program or vocational and occupational
13 training.
14 Each laboratory and alternative school shall file, on
15 forms provided by the State Superintendent of Education, an
16 annual State aid claim which states the average daily
17 attendance of the school's students by month. The best 3
18 months' average daily attendance shall be computed for each
19 school. The weighted average daily attendance shall be
20 computed and the weighted average daily attendance for the
21 school's most recent 3 year average shall be compared to the
22 most recent weighted average daily attendance, and the
23 greater of the 2 shall be used for the calculation under this
24 subsection B. The general State aid entitlement shall be
25 computed by multiplying the school's student count by the
26 foundation level as determined under this Section.
27 (Source: P.A. 88-9; 88-45; 88-89; 88-386; 88-511; 88-537;
28 88-555; 88-641; 88-670, eff. 12-2-94; 89-15, eff. 5-30-95;
29 89-235, eff. 8-4-95; 89-397, eff. 8-20-95; 89-610, eff.
30 8-6-96; 89-618, eff. 8-9-96; 89-626, eff. 8-9-96; 89-679,
31 eff. 8-16-96; revised 9-10-96.)
32 (105 ILCS 5/18-8.8 new)
33 Sec. 18-8.8. Supplementary State aid for new districts
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1 with augmented high school enrollment. When a new school
2 district is formed pursuant to Article 11-A, 11B, or 11D and
3 as a result at least one existing high school facility that
4 has an enrollment of less than 500 students and that is
5 located in the territory comprising the new district is to be
6 eliminated and replaced by a new high school facility that
7 has an enrollment of more than 500 students and that is
8 constructed in the territory comprising the new district
9 within 3 years after the formation of the new district, the
10 new district shall be entitled to receive supplementary State
11 aid under this Section in an amount equal to 70% of the
12 construction cost of the new high school facility, if
13 construction of a new high school facility is necessary to
14 accommodate the pupil enrollment in grades 9 through 12 that
15 results upon formation of the new district.
16 The supplementary State aid reimbursement payable under
17 this Section shall be separate from and in addition to all
18 other payments made to the new district under this Article.
19 The State Board of Education shall adopt rules to
20 administer this Section, including rules for determining the
21 necessity for constructing a new high school facility and the
22 construction cost, and rules providing for the manner in
23 which claims for supplementary State aid shall be submitted
24 and paid under this Section.
25 Upon certification by the State Board of Education to the
26 State Comptroller of the amount of the supplementary State
27 aid reimbursement to which the new school district is
28 entitled under this Section, the State Comptroller shall draw
29 his warrant upon the State Treasurer for the payment thereof
30 to the district and shall promptly transmit the payment to
31 the district through the appropriate school treasurer.
32 (105 ILCS 5/18-8.10 new)
33 Sec. 18-8.10. Supplemental reduced rate grant.
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1 (a) For each school year in which a school district is
2 required under subsection (b) of Section 17-2 to levy its tax
3 for educational purposes at the reduced rate maximum
4 permitted for that district under that subsection instead of
5 at the higher rate authorized by the voters of the district
6 to be levied for educational purposes at a referendum held
7 prior to the effective date of this amendatory Act of 1997,
8 the district shall be entitled to receive a supplemental
9 grant under this Section. The amount of the supplemental
10 grant payable under this Section for each such school year
11 shall be equal to the product obtained by multiplying the
12 1997 equalized assessed valuation of the taxable property in
13 the district by the difference between (i) the maximum rate
14 at which the district is authorized to levy its tax for
15 educational purposes immediately prior to the effective date
16 of this amendatory Act of 1997, and (ii) the reduced rate
17 maximum at which the district is permitted to levy its tax
18 for educational purposes under subsection (b) of Section
19 17-2; provided that:
20 (1) if the product obtained by multiplying the
21 equalized assessed valuation of the taxable property in
22 the district for the calendar year in which a school year
23 commences by the reduced rate maximum at which the
24 district is permitted to levy its tax for educational
25 purposes under subsection (b) of Section 17-2 exceeds, by
26 the lesser of 5% or the percentage increase in the
27 Education Consumer Price Index, the product obtained by
28 multiplying that reduced rate maximum by the equalized
29 assessed valuation of the taxable property in the
30 district for the immediately preceding calendar year,
31 then the district's supplemental grant under this Section
32 for that school year shall be reduced by the amount by
33 which such excess is greater than the lesser of the
34 applicable 5% or Education Consumer Price Index
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1 percentage increase limitation;
2 (2) no supplemental grant shall be paid to any
3 school district for any school year in which the product
4 that is obtained when the equalized assessed valuation of
5 the taxable property in the district for the calendar
6 year in which that school year commences is multiplied by
7 the reduced rate maximum applicable to the district under
8 subsection (b) of Section 17-2 equals or exceeds the
9 product that is obtained when the 1997 equalized assessed
10 valuation of the taxable property in the district is
11 multiplied by the maximum rate at which the district is
12 authorized to levy its tax for educational purposes
13 immediately prior to the effective date of this
14 amendatory Act of 1997; and
15 (3) no supplemental grant shall again be paid under
16 this Section to any school district in which the annual
17 rate at which the district is authorized to levy its tax
18 for educational purposes is increased pursuant to a
19 referendum held after the effective date of this
20 amendatory Act of 1997 in accordance with the provisions
21 of Section 17-3.
22 (b) A school district organized under Article 34 of the
23 School Code shall be entitled to receive a supplemental grant
24 under this Section for each school year, beginning with the
25 1997-1998 school year, equal to the product obtained by
26 multiplying its 1997 equalized assessed valuation by 0.06%;
27 provided that:
28 (1) if the product obtained by multiplying the
29 equalized assessed valuation of the taxable property in
30 the district for the calendar year in which a school year
31 commences by 3.01% exceeds, by the lesser of 5% or the
32 percentage increase in the Education Consumer Price
33 Index, the product obtained by multiplying 3.01% by the
34 equalized assessed valuation of the taxable property in
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1 the district for the immediately proceeding calendar
2 year, then the district's supplemental grant under this
3 Section for that school year shall be reduced by the
4 amount by which such excess is greater than the lesser of
5 the applicable 5% or Education Consumer Price Index
6 percentage increase limitation;
7 (2) no supplemental grant shall be paid to any
8 school district organized under Article 34 of the School
9 Code for any school year in which the product that is
10 obtained when the equalized assessed valuation of the
11 taxable property in the district for the calendar year in
12 which that school year commences is multiplied by 3.01%
13 equals or exceeds the product that is obtained when the
14 1997 equalized assessed valuation of the taxable property
15 in the district is multiplied by 3.07%;
16 (3) no supplemental grant shall again be paid under
17 this Section to a school district organized under Article
18 34 of the School Code if the annual rate at which the
19 district is authorized to levy its tax for educational
20 purposes in increased pursuant to a referendum held after
21 the effective date of this amendatory Act of 1997 in
22 accordance with the provisions of Section 34-53.
23 (c) The State Board of Education shall adopt rules to
24 administer this Section, including rules providing for the
25 manner in which claims for a supplemental grant shall be
26 submitted and paid under this Section.
27 Upon certification by the State Board of Education to the
28 State Comptroller of the amount of the supplemental grant or
29 installment thereof to which a school district is entitled
30 under this Section, the State Comptroller shall draw his
31 warrant upon the State Treasurer for the payment thereof to
32 the district and shall promptly transmit the payment to the
33 district through the appropriate school treasurer.
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1 (105 ILCS 5/20-3) (from Ch. 122, par. 20-3)
2 Sec. 20-3. Tax levy. For the purpose of providing moneys
3 for a working cash fund, the school board of any such school
4 district may also levy annually upon all the taxable property
5 of their district a tax, known as the "working cash fund
6 tax," not to exceed 0.05% for districts maintaining only
7 grades kindergarten through 8 or only grades 9 through 12,
8 and .05% for the 1996-1997 school year and .06% for the
9 1997-1998 school year and .07% for the 1998-1999 school year
10 and .08% for the 1999-2000 school year and .09% for the
11 2000-2001 school year and .10% for the 2001-2002 and
12 subsequent school years for districts maintaining grades
13 kindergarten through 12, of value, as equalized or assessed
14 by the Department of Revenue. Provided, that: (1) no such tax
15 shall be levied if bonds are issued in amount or amounts
16 equal in the aggregate to the limitation set forth in Section
17 20-2 for the creation of a working cash fund; (2) no such tax
18 shall be levied and extended by a school district that is not
19 certified as a financially distressed district under Section
20 19-1.5 if the amount of the tax so to be extended will
21 increase the working cash fund to a total amount exceeding
22 85% of the taxes last extended for educational purposes of
23 the district plus 85% of the last known entitlement of such
24 district to taxes as by law now or hereafter enacted or
25 amended, imposed by the General Assembly of the State of
26 Illinois to replace revenue lost by units of local government
27 and school districts as a result of the abolition of ad
28 valorem personal property taxes, pursuant to Article IX,
29 Section 5(c) of the Constitution of the State of Illinois;
30 and (3) no such tax shall be levied or extended by a school
31 district that is certified as a financially distressed
32 district under Section 19-1.5 if the amount of the tax so to
33 be extended will increase the working cash fund to a total
34 amount exceeding 125% of the taxes last extended for
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1 educational purposes of the district plus 125% of the last
2 known entitlement of that district to taxes that by law now
3 or hereafter enacted or amended are imposed by the General
4 Assembly to replace revenue lost by units of local government
5 and school districts as a result of the abolition of ad
6 valorem personal property taxes, pursuant to Article IX,
7 Section 5(c) of the Constitution of the State of Illinois.
8 The collection of the tax shall not be anticipated by the
9 issuance of any warrants drawn against it. The tax shall be
10 levied and collected, except as otherwise provided in this
11 Section, in like manner as the general taxes of the district,
12 and shall be in addition to the maximum of all other taxes,
13 either educational; transportation; operations and
14 maintenance; or fire prevention and safety fund taxes, now or
15 hereafter to be levied for school purposes. It may be levied
16 by separate resolution by the last Tuesday in September in
17 each year or it may be included in the certificate of tax
18 levy filed under Section 17-11.
19 (Source: P.A. 87-984; 88-641, eff. 9-9-94.)
20 (105 ILCS 5/34-53) (from Ch. 122, par. 34-53)
21 Sec. 34-53. Tax levies; Purpose; Rates. For the purpose
22 of establishing and supporting free schools for not fewer
23 than 9 months in each year and defraying their expenses the
24 board may levy annually, upon all taxable property of such
25 district for educational purposes a tax for the fiscal years
26 1996 and each succeeding fiscal year at a rate of not to
27 exceed the sum of (i) 3.07% for the fiscal years 1996 and
28 1997 and 3.01% for the fiscal year 1998 and each fiscal year
29 thereafter (or such other rate as may be set by law
30 independent of the rate difference described in (ii) below)
31 and (ii) the difference between .50% and the rate per cent of
32 taxes extended for a School Finance Authority organized under
33 Article 34A of the School Code, for the calendar year in
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1 which the applicable fiscal year of the board begins as
2 determined by the county clerk and certified to the board
3 pursuant to Section 18-110 of the Property Tax Code, of the
4 value as equalized or assessed by the Department of Revenue
5 for the year in which such levy is made.
6 Nothing in this amendatory Act of 1995 shall in any way
7 impair or restrict the levy or extension of taxes pursuant to
8 any tax levies for any purposes of the board lawfully made
9 prior to the adoption of this amendatory Act of 1995.
10 Notwithstanding any other provision of this Code and in
11 addition to any other methods provided for increasing the tax
12 rate the board may, by proper resolution, cause a proposition
13 to increase the annual tax rate for educational purposes to
14 be submitted to the voters of such district at any general or
15 special election. The maximum rate for educational purposes
16 shall not exceed 4.00%. The election called for such purpose
17 shall be governed by Article 9 of this Act. If at such
18 election a majority of the votes cast on the proposition is
19 in favor thereof, the Board of Education may thereafter until
20 such authority is revoked in a like manner, levy annually the
21 tax so authorized.
22 For purposes of this Article, educational purposes for
23 fiscal years beginning in 1995 and each subsequent year shall
24 also include, but not be limited to, in addition to those
25 purposes authorized before this amendatory Act of 1995,
26 constructing, acquiring, leasing (other than from the Public
27 Building Commission of Chicago), operating, maintaining,
28 improving, repairing, and renovating land, buildings,
29 furnishings, and equipment for school houses and buildings,
30 and related incidental expenses, and provision of special
31 education, furnishing free textbooks and instructional aids
32 and school supplies, establishing, equipping, maintaining,
33 and operating supervised playgrounds under the control of the
34 board, school extracurricular activities, and stadia, social
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1 center, and summer swimming pool programs open to the public
2 in connection with any public school; making an employer
3 contribution to the Public School Teachers' Pension and
4 Retirement Fund as required by Section 17-129 of the Illinois
5 Pension Code; and providing an agricultural science school,
6 including site development and improvements, maintenance
7 repairs, and supplies. Educational purposes also includes
8 student transportation expenses.
9 All collections of all taxes levied for fiscal years
10 ending before 1996 under this Section or under Sections
11 34-53.2, 34-53.3, 34-58, 34-60, or 34-62 of this Article as
12 in effect prior to this amendatory Act of 1995 may be used
13 for any educational purposes as defined by this amendatory
14 Act of 1995 and need not be used for the particular purposes
15 for which they were levied. The levy and extension of taxes
16 pursuant to this Section as amended by this amendatory Act of
17 1995 shall not constitute a new or increased tax rate within
18 the meaning of the Property Tax Extension Limitation Law or
19 the One-year Property Tax Extension Limitation Law.
20 The rate at which taxes may be levied for the fiscal year
21 beginning September 1, 1996, for educational purposes shall
22 be the full rate authorized by this Section for such taxes
23 for fiscal years ending after 1995.
24 (Source: P.A. 88-511; 88-670, eff. 12-2-94; 89-15, eff.
25 5-30-95.)
26 (105 ILCS 5/17-2.2 rep.)
27 Section 15. The School Code is amended by repealing
28 Section 17-2.2.
29 Section 99. Effective date. This Act takes effect July
30 1, 1997.
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1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 200/18-185
4 35 ILCS 200/18-186 new
5 105 ILCS 5/11A-8 from Ch. 122, par. 11A-8
6 105 ILCS 5/17-2 from Ch. 122, par. 17-2
7 105 ILCS 5/17-2.3 from Ch. 122, par. 17-2.3
8 105 ILCS 5/17-2.11 from Ch. 122, par. 17-2.11
9 105 ILCS 5/18-8 from Ch. 122, par. 18-8
10 105 ILCS 5/18-8.8 new
11 105 ILCS 5/18-8.10 new
12 105 ILCS 5/20-3 from Ch. 122, par. 20-3
13 105 ILCS 5/34-53 from Ch. 122, par. 34-53
14 105 ILCS 5/17-2.2 rep.