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92_HB3706 LRB9211151NTsb 1 AN ACT regarding schools. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The School Code is amended by changing 5 Sections 18-4.4 and 18-8.05 as follows: 6 (105 ILCS 5/18-4.4) (from Ch. 122, par. 18-4.4) 7 Sec. 18-4.4. Tax equivalent grants. 8 (a) When any State institution is located in a school 9 district in which the State owns 45% or more of the total 10 land area of the district, the State Superintendent of 11 Education shall annually direct the State Comptroller to pay 12 the amount of the tax-equivalent grants provided in this 13 Section, and the State Comptroller shall draw his warrant 14 upon the State Treasurer for the payment of the grants. For 15 fiscal year 1995 and each fiscal year thereafter, the grant 16 shall equal 0.5% of the equalized assessed valuation of the 17 land owned by the State (computing that equalized assessed 18 valuation by multiplying the average value per taxable acre 19 of the school district by the total number of acres of land 20 owned by the State). Annually on or before September 15, 21 1994 and July 1, thereafter, the district superintendent 22 shall certify to the State Board of Education the following 23 matters: 24 (1).The name of the State institution. 25 (2).The total land area of the district in acres. 26 (3).The total ownership of the land of the State 27 in acres. 28 (4).The total equalized assessed value of all the 29 land in the district. 30 (5).The rate of school tax payable in the year. 31 (6).The computed amount of the tax-equivalent -2- LRB9211151NTsb 1 grant claimed. 2 Failure of any district superintendent to certify the 3 claim for the tax-equivalent grant on or before September 15, 4 1994 or July 1 of a subsequent year shall constitute a 5 forfeiture by the district of its right to such grant for the 6 school year. 7 (b) Any school district that has a single taxpayer whose 8 property taxes for a single tax year are delinquent for a 9 period of 6 months or more and whose property taxes for that 10 tax year represent 25% or more of the district's total 11 property tax revenue for that tax year is entitled to a 12 one-time tax-equivalent grant equal to the amount of the 13 actual tax delinquency of that taxpayer, provided that an 14 appropriation has been made for the purposes of this 15 subsection (b). 16 Upon request by the eligible school district, the tax 17 collector for the district shall certify all of the following 18 information to the State Board of Education: 19 (1) The name of the school district. 20 (2) The tax year of the delinquency. 21 (3) The name of the delinquent taxpayer and the 22 identification numbers for the delinquent parcels. 23 (4) The total amount of the delinquent taxes. 24 (5) The duration of the delinquency. 25 (6) The total amount of taxes due the school 26 district for the tax year. 27 The State Board of Education shall pay the grant to the 28 eligible school district in a lump-sum payment within 30 days 29 after receipt of the certification from the tax collector 30 showing that the district qualifies for the grant. 31 If any portion of the delinquent taxes is subsequently 32 paid to the school district, then the tax collector and the 33 district shall notify the State Board of Education of the 34 payment, and the district shall reimburse the State Board of -3- LRB9211151NTsb 1 Education in an amount equal to the delinquent taxes that are 2 paid to the district. 3 (Source: P.A. 91-723, eff. 6-2-00.) 4 (105 ILCS 5/18-8.05) 5 Sec. 18-8.05. Basis for apportionment of general State 6 financial aid and supplemental general State aid to the 7 common schools for the 1998-1999 and subsequent school years. 8 (A) General Provisions. 9 (1) The provisions of this Section apply to the 10 1998-1999 and subsequent school years. The system of general 11 State financial aid provided for in this Section is designed 12 to assure that, through a combination of State financial aid 13 and required local resources, the financial support provided 14 each pupil in Average Daily Attendance equals or exceeds a 15 prescribed per pupil Foundation Level. This formula approach 16 imputes a level of per pupil Available Local Resources and 17 provides for the basis to calculate a per pupil level of 18 general State financial aid that, when added to Available 19 Local Resources, equals or exceeds the Foundation Level. The 20 amount of per pupil general State financial aid for school 21 districts, in general, varies in inverse relation to 22 Available Local Resources. Per pupil amounts are based upon 23 each school district's Average Daily Attendance as that term 24 is defined in this Section. 25 (2) In addition to general State financial aid, school 26 districts with specified levels or concentrations of pupils 27 from low income households are eligible to receive 28 supplemental general State financial aid grants as provided 29 pursuant to subsection (H). The supplemental State aid grants 30 provided for school districts under subsection (H) shall be 31 appropriated for distribution to school districts as part of 32 the same line item in which the general State financial aid 33 of school districts is appropriated under this Section. -4- LRB9211151NTsb 1 (3) To receive financial assistance under this Section, 2 school districts are required to file claims with the State 3 Board of Education, subject to the following requirements: 4 (a) Any school district which fails for any given 5 school year to maintain school as required by law, or to 6 maintain a recognized school is not eligible to file for 7 such school year any claim upon the Common School Fund. 8 In case of nonrecognition of one or more attendance 9 centers in a school district otherwise operating 10 recognized schools, the claim of the district shall be 11 reduced in the proportion which the Average Daily 12 Attendance in the attendance center or centers bear to 13 the Average Daily Attendance in the school district. A 14 "recognized school" means any public school which meets 15 the standards as established for recognition by the State 16 Board of Education. A school district or attendance 17 center not having recognition status at the end of a 18 school term is entitled to receive State aid payments due 19 upon a legal claim which was filed while it was 20 recognized. 21 (b) School district claims filed under this Section 22 are subject to Sections 18-9, 18-10, and 18-12, except as 23 otherwise provided in this Section. 24 (c) If a school district operates a full year 25 school under Section 10-19.1, the general State aid to 26 the school district shall be determined by the State 27 Board of Education in accordance with this Section as 28 near as may be applicable. 29 (d) (Blank). 30 (4) Except as provided in subsections (H) and (L), the 31 board of any district receiving any of the grants provided 32 for in this Section may apply those funds to any fund so 33 received for which that board is authorized to make 34 expenditures by law. -5- LRB9211151NTsb 1 School districts are not required to exert a minimum 2 Operating Tax Rate in order to qualify for assistance under 3 this Section. 4 (5) As used in this Section the following terms, when 5 capitalized, shall have the meaning ascribed herein: 6 (a) "Average Daily Attendance": A count of pupil 7 attendance in school, averaged as provided for in 8 subsection (C) and utilized in deriving per pupil 9 financial support levels. 10 (b) "Available Local Resources": A computation of 11 local financial support, calculated on the basis of 12 Average Daily Attendance and derived as provided pursuant 13 to subsection (D). 14 (c) "Corporate Personal Property Replacement 15 Taxes": Funds paid to local school districts pursuant to 16 "An Act in relation to the abolition of ad valorem 17 personal property tax and the replacement of revenues 18 lost thereby, and amending and repealing certain Acts and 19 parts of Acts in connection therewith", certified August 20 14, 1979, as amended (Public Act 81-1st S.S.-1). 21 (d) "Foundation Level": A prescribed level of per 22 pupil financial support as provided for in subsection 23 (B). 24 (e) "Operating Tax Rate": All school district 25 property taxes extended for all purposes, except Bond and 26 Interest, Summer School, Rent, Capital Improvement, and 27 Vocational Education Building purposes. 28 (B) Foundation Level. 29 (1) The Foundation Level is a figure established by the 30 State representing the minimum level of per pupil financial 31 support that should be available to provide for the basic 32 education of each pupil in Average Daily Attendance. As set 33 forth in this Section, each school district is assumed to 34 exert a sufficient local taxing effort such that, in -6- LRB9211151NTsb 1 combination with the aggregate of general State financial aid 2 provided the district, an aggregate of State and local 3 resources are available to meet the basic education needs of 4 pupils in the district. 5 (2) For the 1998-1999 school year, the Foundation Level 6 of support is $4,225. For the 1999-2000 school year, the 7 Foundation Level of support is $4,325. For the 2000-2001 8 school year, the Foundation Level of support is $4,425. 9 (3) For the 2001-2002 school year and each school year 10 thereafter, the Foundation Level of support is $4,560 or such 11 greater amount as may be established by law by the General 12 Assembly. 13 (C) Average Daily Attendance. 14 (1) For purposes of calculating general State aid 15 pursuant to subsection (E), an Average Daily Attendance 16 figure shall be utilized. The Average Daily Attendance 17 figure for formula calculation purposes shall be the monthly 18 average of the actual number of pupils in attendance of each 19 school district, as further averaged for the best 3 months of 20 pupil attendance for each school district. In compiling the 21 figures for the number of pupils in attendance, school 22 districts and the State Board of Education shall, for 23 purposes of general State aid funding, conform attendance 24 figures to the requirements of subsection (F). 25 (2) The Average Daily Attendance figures utilized in 26 subsection (E) shall be the requisite attendance data for the 27 school year immediately preceding the school year for which 28 general State aid is being calculated or the average of the 29 attendance data for the 3 preceding school years, whichever 30 is greater. The Average Daily Attendance figures utilized in 31 subsection (H) shall be the requisite attendance data for the 32 school year immediately preceding the school year for which 33 general State aid is being calculated. -7- LRB9211151NTsb 1 (D) Available Local Resources. 2 (1) For purposes of calculating general State aid 3 pursuant to subsection (E), a representation of Available 4 Local Resources per pupil, as that term is defined and 5 determined in this subsection, shall be utilized. Available 6 Local Resources per pupil shall include a calculated dollar 7 amount representing local school district revenues from local 8 property taxes and from Corporate Personal Property 9 Replacement Taxes, expressed on the basis of pupils in 10 Average Daily Attendance. 11 (2) In determining a school district's revenue from 12 local property taxes, the State Board of Education shall 13 utilize the equalized assessed valuation of all taxable 14 property of each school district as of September 30 of the 15 previous year. The equalized assessed valuation utilized 16 shall be obtained and determined as provided in subsection 17 (G). 18 (3) For school districts maintaining grades kindergarten 19 through 12, local property tax revenues per pupil shall be 20 calculated as the product of the applicable equalized 21 assessed valuation for the district multiplied by 3.00%, and 22 divided by the district's Average Daily Attendance figure. 23 For school districts maintaining grades kindergarten through 24 8, local property tax revenues per pupil shall be calculated 25 as the product of the applicable equalized assessed valuation 26 for the district multiplied by 2.30%, and divided by the 27 district's Average Daily Attendance figure. For school 28 districts maintaining grades 9 through 12, local property tax 29 revenues per pupil shall be the applicable equalized assessed 30 valuation of the district multiplied by 1.05%, and divided by 31 the district's Average Daily Attendance figure. 32 (4) The Corporate Personal Property Replacement Taxes 33 paid to each school district during the calendar year 2 years 34 before the calendar year in which a school year begins, -8- LRB9211151NTsb 1 divided by the Average Daily Attendance figure for that 2 district, shall be added to the local property tax revenues 3 per pupil as derived by the application of the immediately 4 preceding paragraph (3). The sum of these per pupil figures 5 for each school district shall constitute Available Local 6 Resources as that term is utilized in subsection (E) in the 7 calculation of general State aid. 8 (E) Computation of General State Aid. 9 (1) For each school year, the amount of general State 10 aid allotted to a school district shall be computed by the 11 State Board of Education as provided in this subsection. 12 (2) For any school district for which Available Local 13 Resources per pupil is less than the product of 0.93 times 14 the Foundation Level, general State aid for that district 15 shall be calculated as an amount equal to the Foundation 16 Level minus Available Local Resources, multiplied by the 17 Average Daily Attendance of the school district. 18 (3) For any school district for which Available Local 19 Resources per pupil is equal to or greater than the product 20 of 0.93 times the Foundation Level and less than the product 21 of 1.75 times the Foundation Level, the general State aid per 22 pupil shall be a decimal proportion of the Foundation Level 23 derived using a linear algorithm. Under this linear 24 algorithm, the calculated general State aid per pupil shall 25 decline in direct linear fashion from 0.07 times the 26 Foundation Level for a school district with Available Local 27 Resources equal to the product of 0.93 times the Foundation 28 Level, to 0.05 times the Foundation Level for a school 29 district with Available Local Resources equal to the product 30 of 1.75 times the Foundation Level. The allocation of 31 general State aid for school districts subject to this 32 paragraph 3 shall be the calculated general State aid per 33 pupil figure multiplied by the Average Daily Attendance of 34 the school district. -9- LRB9211151NTsb 1 (4) For any school district for which Available Local 2 Resources per pupil equals or exceeds the product of 1.75 3 times the Foundation Level, the general State aid for the 4 school district shall be calculated as the product of $218 5 multiplied by the Average Daily Attendance of the school 6 district. 7 (5) The amount of general State aid allocated to a 8 school district for the 1999-2000 school year meeting the 9 requirements set forth in paragraph (4) of subsection (G) 10 shall be increased by an amount equal to the general State 11 aid that would have been received by the district for the 12 1998-1999 school year by utilizing the Extension Limitation 13 Equalized Assessed Valuation as calculated in paragraph (4) 14 of subsection (G) less the general State aid allotted for the 15 1998-1999 school year. This amount shall be deemed a one 16 time increase, and shall not affect any future general State 17 aid allocations. 18 (F) Compilation of Average Daily Attendance. 19 (1) Each school district shall, by July 1 of each year, 20 submit to the State Board of Education, on forms prescribed 21 by the State Board of Education, attendance figures for the 22 school year that began in the preceding calendar year. The 23 attendance information so transmitted shall identify the 24 average daily attendance figures for each month of the school 25 year, except that any days of attendance in August shall be 26 added to the month of September and any days of attendance in 27 June shall be added to the month of May. 28 Except as otherwise provided in this Section, days of 29 attendance by pupils shall be counted only for sessions of 30 not less than 5 clock hours of school work per day under 31 direct supervision of: (i) teachers, or (ii) non-teaching 32 personnel or volunteer personnel when engaging in 33 non-teaching duties and supervising in those instances 34 specified in subsection (a) of Section 10-22.34 and paragraph -10- LRB9211151NTsb 1 10 of Section 34-18, with pupils of legal school age and in 2 kindergarten and grades 1 through 12. 3 Days of attendance by tuition pupils shall be accredited 4 only to the districts that pay the tuition to a recognized 5 school. 6 (2) Days of attendance by pupils of less than 5 clock 7 hours of school shall be subject to the following provisions 8 in the compilation of Average Daily Attendance. 9 (a) Pupils regularly enrolled in a public school 10 for only a part of the school day may be counted on the 11 basis of 1/6 day for every class hour of instruction of 12 40 minutes or more attended pursuant to such enrollment, 13 unless a pupil is enrolled in a block-schedule format of 14 80 minutes or more of instruction, in which case the 15 pupil may be counted on the basis of the proportion of 16 minutes of school work completed each day to the minimum 17 number of minutes that school work is required to be held 18 that day. 19 (b) Days of attendance may be less than 5 clock 20 hours on the opening and closing of the school term, and 21 upon the first day of pupil attendance, if preceded by a 22 day or days utilized as an institute or teachers' 23 workshop. 24 (c) A session of 4 or more clock hours may be 25 counted as a day of attendance upon certification by the 26 regional superintendent, and approved by the State 27 Superintendent of Education to the extent that the 28 district has been forced to use daily multiple sessions. 29 (d) A session of 3 or more clock hours may be 30 counted as a day of attendance (1) when the remainder of 31 the school day or at least 2 hours in the evening of that 32 day is utilized for an in-service training program for 33 teachers, up to a maximum of 5 days per school year of 34 which a maximum of 4 days of such 5 days may be used for -11- LRB9211151NTsb 1 parent-teacher conferences, provided a district conducts 2 an in-service training program for teachers which has 3 been approved by the State Superintendent of Education; 4 or, in lieu of 4 such days, 2 full days may be used, in 5 which event each such day may be counted as a day of 6 attendance; and (2) when days in addition to those 7 provided in item (1) are scheduled by a school pursuant 8 to its school improvement plan adopted under Article 34 9 or its revised or amended school improvement plan adopted 10 under Article 2, provided that (i) such sessions of 3 or 11 more clock hours are scheduled to occur at regular 12 intervals, (ii) the remainder of the school days in which 13 such sessions occur are utilized for in-service training 14 programs or other staff development activities for 15 teachers, and (iii) a sufficient number of minutes of 16 school work under the direct supervision of teachers are 17 added to the school days between such regularly scheduled 18 sessions to accumulate not less than the number of 19 minutes by which such sessions of 3 or more clock hours 20 fall short of 5 clock hours. Any full days used for the 21 purposes of this paragraph shall not be considered for 22 computing average daily attendance. Days scheduled for 23 in-service training programs, staff development 24 activities, or parent-teacher conferences may be 25 scheduled separately for different grade levels and 26 different attendance centers of the district. 27 (e) A session of not less than one clock hour of 28 teaching hospitalized or homebound pupils on-site or by 29 telephone to the classroom may be counted as 1/2 day of 30 attendance, however these pupils must receive 4 or more 31 clock hours of instruction to be counted for a full day 32 of attendance. 33 (f) A session of at least 4 clock hours may be 34 counted as a day of attendance for first grade pupils, -12- LRB9211151NTsb 1 and pupils in full day kindergartens, and a session of 2 2 or more hours may be counted as 1/2 day of attendance by 3 pupils in kindergartens which provide only 1/2 day of 4 attendance. 5 (g) For children with disabilities who are below 6 the age of 6 years and who cannot attend 2 or more clock 7 hours because of their disability or immaturity, a 8 session of not less than one clock hour may be counted as 9 1/2 day of attendance; however for such children whose 10 educational needs so require a session of 4 or more clock 11 hours may be counted as a full day of attendance. 12 (h) A recognized kindergarten which provides for 13 only 1/2 day of attendance by each pupil shall not have 14 more than 1/2 day of attendance counted in any one day. 15 However, kindergartens may count 2 1/2 days of attendance 16 in any 5 consecutive school days. When a pupil attends 17 such a kindergarten for 2 half days on any one school 18 day, the pupil shall have the following day as a day 19 absent from school, unless the school district obtains 20 permission in writing from the State Superintendent of 21 Education. Attendance at kindergartens which provide for 22 a full day of attendance by each pupil shall be counted 23 the same as attendance by first grade pupils. Only the 24 first year of attendance in one kindergarten shall be 25 counted, except in case of children who entered the 26 kindergarten in their fifth year whose educational 27 development requires a second year of kindergarten as 28 determined under the rules and regulations of the State 29 Board of Education. 30 (G) Equalized Assessed Valuation Data. 31 (1) For purposes of the calculation of Available Local 32 Resources required pursuant to subsection (D), the State 33 Board of Education shall secure from the Department of 34 Revenue the value as equalized or assessed by the Department -13- LRB9211151NTsb 1 of Revenue of all taxable property of every school district, 2 together with (i) the applicable tax rate used in extending 3 taxes for the funds of the district as of September 30 of the 4 previous year and (ii) the limiting rate for all school 5 districts subject to property tax extension limitations as 6 imposed under the Property Tax Extension Limitation Law. 7 This equalized assessed valuation, as adjusted further by 8 the requirements of this subsection, shall be utilized in the 9 calculation of Available Local Resources. 10 (2) The equalized assessed valuation in paragraph (1) 11 shall be adjusted, as applicable, in the following manner: 12 (a) For the purposes of calculating State aid under 13 this Section, with respect to any part of a school 14 district within a redevelopment project area in respect 15 to which a municipality has adopted tax increment 16 allocation financing pursuant to the Tax Increment 17 Allocation Redevelopment Act, Sections 11-74.4-1 through 18 11-74.4-11 of the Illinois Municipal Code or the 19 Industrial Jobs Recovery Law, Sections 11-74.6-1 through 20 11-74.6-50 of the Illinois Municipal Code, no part of the 21 current equalized assessed valuation of real property 22 located in any such project area which is attributable to 23 an increase above the total initial equalized assessed 24 valuation of such property shall be used as part of the 25 equalized assessed valuation of the district, until such 26 time as all redevelopment project costs have been paid, 27 as provided in Section 11-74.4-8 of the Tax Increment 28 Allocation Redevelopment Act or in Section 11-74.6-35 of 29 the Industrial Jobs Recovery Law. For the purpose of the 30 equalized assessed valuation of the district, the total 31 initial equalized assessed valuation or the current 32 equalized assessed valuation, whichever is lower, shall 33 be used until such time as all redevelopment project 34 costs have been paid. -14- LRB9211151NTsb 1 (b) The real property equalized assessed valuation 2 for a school district shall be adjusted by subtracting 3 from the real property value as equalized or assessed by 4 the Department of Revenue for the district an amount 5 computed by dividing the amount of any abatement of taxes 6 under Section 18-170 of the Property Tax Code by 3.00% 7 for a district maintaining grades kindergarten through 8 12, by 2.30% for a district maintaining grades 9 kindergarten through 8, or by 1.05% for a district 10 maintaining grades 9 through 12 and adjusted by an amount 11 computed by dividing the amount of any abatement of taxes 12 under subsection (a) of Section 18-165 of the Property 13 Tax Code by the same percentage rates for district type 14 as specified in this subparagraph (b). 15 (3) For the 1999-2000 school year and each school year 16 thereafter, if a school district meets all of the criteria of 17 this subsection (G)(3), the school district's Available Local 18 Resources shall be calculated under subsection (D) using the 19 district's Extension Limitation Equalized Assessed Valuation 20 as calculated under this subsection (G)(3). 21 For purposes of this subsection (G)(3) the following 22 terms shall have the following meanings: 23 "Budget Year": The school year for which general 24 State aid is calculated and awarded under subsection (E). 25 "Base Tax Year": The property tax levy year used to 26 calculate the Budget Year allocation of general State 27 aid. 28 "Preceding Tax Year": The property tax levy year 29 immediately preceding the Base Tax Year. 30 "Base Tax Year's Tax Extension": The product of the 31 equalized assessed valuation utilized by the County Clerk 32 in the Base Tax Year multiplied by the limiting rate as 33 calculated by the County Clerk and defined in the 34 Property Tax Extension Limitation Law. -15- LRB9211151NTsb 1 "Preceding Tax Year's Tax Extension": The product of 2 the equalized assessed valuation utilized by the County 3 Clerk in the Preceding Tax Year multiplied by the 4 Operating Tax Rate as defined in subsection (A). 5 "Extension Limitation Ratio": A numerical ratio, 6 certified by the County Clerk, in which the numerator is 7 the Base Tax Year's Tax Extension and the denominator is 8 the Preceding Tax Year's Tax Extension. 9 "Operating Tax Rate": The operating tax rate as 10 defined in subsection (A). 11 If a school district is subject to property tax extension 12 limitations as imposed under the Property Tax Extension 13 Limitation Law, the State Board of Education shall calculate 14 the Extension Limitation Equalized Assessed Valuation of that 15 district. For the 1999-2000 school year, the Extension 16 Limitation Equalized Assessed Valuation of a school district 17 as calculated by the State Board of Education shall be equal 18 to the product of the district's 1996 Equalized Assessed 19 Valuation and the district's Extension Limitation Ratio. For 20 the 2000-2001 school year and each school year thereafter, 21 the Extension Limitation Equalized Assessed Valuation of a 22 school district as calculated by the State Board of Education 23 shall be equal to the product of the Equalized Assessed 24 Valuation last used in the calculation of general State aid 25 and the district's Extension Limitation Ratio. If the 26 Extension Limitation Equalized Assessed Valuation of a school 27 district as calculated under this subsection (G)(3) is less 28 than the district's equalized assessed valuation as 29 calculated pursuant to subsections (G)(1) and (G)(2), then 30 for purposes of calculating the district's general State aid 31 for the Budget Year pursuant to subsection (E), that 32 Extension Limitation Equalized Assessed Valuation shall be 33 utilized to calculate the district's Available Local 34 Resources under subsection (D). -16- LRB9211151NTsb 1 (4) For the purposes of calculating general State aid 2 for the 1999-2000 school year only, if a school district 3 experienced a triennial reassessment on the equalized 4 assessed valuation used in calculating its general State 5 financial aid apportionment for the 1998-1999 school year, 6 the State Board of Education shall calculate the Extension 7 Limitation Equalized Assessed Valuation that would have been 8 used to calculate the district's 1998-1999 general State aid. 9 This amount shall equal the product of the equalized assessed 10 valuation used to calculate general State aid for the 11 1997-1998 school year and the district's Extension Limitation 12 Ratio. If the Extension Limitation Equalized Assessed 13 Valuation of the school district as calculated under this 14 paragraph (4) is less than the district's equalized assessed 15 valuation utilized in calculating the district's 1998-1999 16 general State aid allocation, then for purposes of 17 calculating the district's general State aid pursuant to 18 paragraph (5) of subsection (E), that Extension Limitation 19 Equalized Assessed Valuation shall be utilized to calculate 20 the district's Available Local Resources. 21 (5) For school districts having a majority of their 22 equalized assessed valuation in any county except Cook, 23 DuPage, Kane, Lake, McHenry, or Will, if the amount of 24 general State aid allocated to the school district for the 25 1999-2000 school year under the provisions of subsection (E), 26 (H), and (J) of this Section is less than the amount of 27 general State aid allocated to the district for the 1998-1999 28 school year under these subsections, then the general State 29 aid of the district for the 1999-2000 school year only shall 30 be increased by the difference between these amounts. The 31 total payments made under this paragraph (5) shall not exceed 32 $14,000,000. Claims shall be prorated if they exceed 33 $14,000,000. 34 (6) If a school district's original equalized assessed -17- LRB9211151NTsb 1 valuation is at least 20% less for the year subsequent to the 2 year scheduled to be used under this Section in calculating 3 the district's general State aid and the decrease is the 4 result of the reduction in the equalized assessed valuation 5 of any one taxpayer whose equalized assessed valuation 6 represented at least 25% of the total equalized assessed 7 valuation within the district during the previous year, then 8 the district's general State aid shall be calculated using 9 the equalized assessed valuation of the district for the 10 subsequent year. This paragraph (6) does not apply in any 11 year in which the district receives a grant under subsection 12 (b) of Section 18-8.4 of this Code. 13 (H) Supplemental General State Aid. 14 (1) In addition to the general State aid a school 15 district is allotted pursuant to subsection (E), qualifying 16 school districts shall receive a grant, paid in conjunction 17 with a district's payments of general State aid, for 18 supplemental general State aid based upon the concentration 19 level of children from low-income households within the 20 school district. Supplemental State aid grants provided for 21 school districts under this subsection shall be appropriated 22 for distribution to school districts as part of the same line 23 item in which the general State financial aid of school 24 districts is appropriated under this Section. For purposes of 25 this subsection, the term "Low-Income Concentration Level" 26 shall be the low-income eligible pupil count from the most 27 recently available federal census divided by the Average 28 Daily Attendance of the school district. If, however, (i) the 29 percentage decrease from the 2 most recent federal censuses 30 in the low-income eligible pupil count of a high school 31 district with fewer than 400 students exceeds by 75% or more 32 the percentage change in the total low-income eligible pupil 33 count of contiguous elementary school districts, whose 34 boundaries are coterminous with the high school district, or -18- LRB9211151NTsb 1 (ii) a high school district within 2 counties and serving 5 2 elementary school districts, whose boundaries are coterminous 3 with the high school district, has a percentage decrease from 4 the 2 most recent federal censuses in the low-income eligible 5 pupil count and there is a percentage increase in the total 6 low-income eligible pupil count of a majority of the 7 elementary school districts in excess of 50% from the 2 most 8 recent federal censuses, then the high school district's 9 low-income eligible pupil count from the earlier federal 10 census shall be the number used as the low-income eligible 11 pupil count for the high school district, for purposes of 12 this subsection (H). The changes made to this paragraph (1) 13 by Public Act 92-28this amendatory Act of the 92nd General14Assemblyshall apply to supplemental general State aid grants 15 paid in fiscal year 1999 and in each fiscal year thereafter 16 and to any State aid payments made in fiscal year 1994 17 through fiscal year 1998 pursuant to subsection 1(n) of 18 Section 18-8 of this Code (which was repealed on July 1, 19 1998), and any high school district that is affected by 20 Public Act 92-28this amendatory Act of the 92nd General21Assemblyis entitled to a recomputation of its supplemental 22 general State aid grant or State aid paid in any of those 23 fiscal years. This recomputation shall not be affected by 24 any other funding. 25 (2) Supplemental general State aid pursuant to this 26 subsection (H) shall be provided as follows for the 27 1998-1999, 1999-2000, and 2000-2001 school years only: 28 (a) For any school district with a Low Income 29 Concentration Level of at least 20% and less than 35%, 30 the grant for any school year shall be $800 multiplied by 31 the low income eligible pupil count. 32 (b) For any school district with a Low Income 33 Concentration Level of at least 35% and less than 50%, 34 the grant for the 1998-1999 school year shall be $1,100 -19- LRB9211151NTsb 1 multiplied by the low income eligible pupil count. 2 (c) For any school district with a Low Income 3 Concentration Level of at least 50% and less than 60%, 4 the grant for the 1998-99 school year shall be $1,500 5 multiplied by the low income eligible pupil count. 6 (d) For any school district with a Low Income 7 Concentration Level of 60% or more, the grant for the 8 1998-99 school year shall be $1,900 multiplied by the low 9 income eligible pupil count. 10 (e) For the 1999-2000 school year, the per pupil 11 amount specified in subparagraphs (b), (c), and (d) 12 immediately above shall be increased to $1,243, $1,600, 13 and $2,000, respectively. 14 (f) For the 2000-2001 school year, the per pupil 15 amounts specified in subparagraphs (b), (c), and (d) 16 immediately above shall be $1,273, $1,640, and $2,050, 17 respectively. 18 (2.5) Supplemental general State aid pursuant to this 19 subsection (H) shall be provided as follows for the 2001-2002 20 school year and each school year thereafter: 21 (a) For any school district with a Low Income 22 Concentration Level of less than 10%, the grant for each 23 school year shall be $355 multiplied by the low income 24 eligible pupil count. 25 (b) For any school district with a Low Income 26 Concentration Level of at least 10% and less than 20%, 27 the grant for each school year shall be $675 multiplied 28 by the low income eligible pupil count. 29 (c) For any school district with a Low Income 30 Concentration Level of at least 20% and less than 35%, 31 the grant for each school year shall be $1,190 multiplied 32 by the low income eligible pupil count. 33 (d) For any school district with a Low Income 34 Concentration Level of at least 35% and less than 50%, -20- LRB9211151NTsb 1 the grant for each school year shall be $1,333 multiplied 2 by the low income eligible pupil count. 3 (e) For any school district with a Low Income 4 Concentration Level of at least 50% and less than 60%, 5 the grant for each school year shall be $1,680 multiplied 6 by the low income eligible pupil count. 7 (f) For any school district with a Low Income 8 Concentration Level of 60% or more, the grant for each 9 school year shall be $2,080 multiplied by the low income 10 eligible pupil count. 11 (3) School districts with an Average Daily Attendance of 12 more than 1,000 and less than 50,000 that qualify for 13 supplemental general State aid pursuant to this subsection 14 shall submit a plan to the State Board of Education prior to 15 October 30 of each year for the use of the funds resulting 16 from this grant of supplemental general State aid for the 17 improvement of instruction in which priority is given to 18 meeting the education needs of disadvantaged children. Such 19 plan shall be submitted in accordance with rules and 20 regulations promulgated by the State Board of Education. 21 (4) School districts with an Average Daily Attendance of 22 50,000 or more that qualify for supplemental general State 23 aid pursuant to this subsection shall be required to 24 distribute from funds available pursuant to this Section, no 25 less than $261,000,000 in accordance with the following 26 requirements: 27 (a) The required amounts shall be distributed to 28 the attendance centers within the district in proportion 29 to the number of pupils enrolled at each attendance 30 center who are eligible to receive free or reduced-price 31 lunches or breakfasts under the federal Child Nutrition 32 Act of 1966 and under the National School Lunch Act 33 during the immediately preceding school year. 34 (b) The distribution of these portions of -21- LRB9211151NTsb 1 supplemental and general State aid among attendance 2 centers according to these requirements shall not be 3 compensated for or contravened by adjustments of the 4 total of other funds appropriated to any attendance 5 centers, and the Board of Education shall utilize funding 6 from one or several sources in order to fully implement 7 this provision annually prior to the opening of school. 8 (c) Each attendance center shall be provided by the 9 school district a distribution of noncategorical funds 10 and other categorical funds to which an attendance center 11 is entitled under law in order that the general State aid 12 and supplemental general State aid provided by 13 application of this subsection supplements rather than 14 supplants the noncategorical funds and other categorical 15 funds provided by the school district to the attendance 16 centers. 17 (d) Any funds made available under this subsection 18 that by reason of the provisions of this subsection are 19 not required to be allocated and provided to attendance 20 centers may be used and appropriated by the board of the 21 district for any lawful school purpose. 22 (e) Funds received by an attendance center pursuant 23 to this subsection shall be used by the attendance center 24 at the discretion of the principal and local school 25 council for programs to improve educational opportunities 26 at qualifying schools through the following programs and 27 services: early childhood education, reduced class size 28 or improved adult to student classroom ratio, enrichment 29 programs, remedial assistance, attendance improvement, 30 and other educationally beneficial expenditures which 31 supplement the regular and basic programs as determined 32 by the State Board of Education. Funds provided shall not 33 be expended for any political or lobbying purposes as 34 defined by board rule. -22- LRB9211151NTsb 1 (f) Each district subject to the provisions of this 2 subdivision (H)(4) shall submit an acceptable plan to 3 meet the educational needs of disadvantaged children, in 4 compliance with the requirements of this paragraph, to 5 the State Board of Education prior to July 15 of each 6 year. This plan shall be consistent with the decisions of 7 local school councils concerning the school expenditure 8 plans developed in accordance with part 4 of Section 9 34-2.3. The State Board shall approve or reject the plan 10 within 60 days after its submission. If the plan is 11 rejected, the district shall give written notice of 12 intent to modify the plan within 15 days of the 13 notification of rejection and then submit a modified plan 14 within 30 days after the date of the written notice of 15 intent to modify. Districts may amend approved plans 16 pursuant to rules promulgated by the State Board of 17 Education. 18 Upon notification by the State Board of Education 19 that the district has not submitted a plan prior to July 20 15 or a modified plan within the time period specified 21 herein, the State aid funds affected by that plan or 22 modified plan shall be withheld by the State Board of 23 Education until a plan or modified plan is submitted. 24 If the district fails to distribute State aid to 25 attendance centers in accordance with an approved plan, 26 the plan for the following year shall allocate funds, in 27 addition to the funds otherwise required by this 28 subsection, to those attendance centers which were 29 underfunded during the previous year in amounts equal to 30 such underfunding. 31 For purposes of determining compliance with this 32 subsection in relation to the requirements of attendance 33 center funding, each district subject to the provisions 34 of this subsection shall submit as a separate document by -23- LRB9211151NTsb 1 December 1 of each year a report of expenditure data for 2 the prior year in addition to any modification of its 3 current plan. If it is determined that there has been a 4 failure to comply with the expenditure provisions of this 5 subsection regarding contravention or supplanting, the 6 State Superintendent of Education shall, within 60 days 7 of receipt of the report, notify the district and any 8 affected local school council. The district shall within 9 45 days of receipt of that notification inform the State 10 Superintendent of Education of the remedial or corrective 11 action to be taken, whether by amendment of the current 12 plan, if feasible, or by adjustment in the plan for the 13 following year. Failure to provide the expenditure 14 report or the notification of remedial or corrective 15 action in a timely manner shall result in a withholding 16 of the affected funds. 17 The State Board of Education shall promulgate rules 18 and regulations to implement the provisions of this 19 subsection. No funds shall be released under this 20 subdivision (H)(4) to any district that has not submitted 21 a plan that has been approved by the State Board of 22 Education. 23 (I) General State Aid for Newly Configured School Districts. 24 (1) For a new school district formed by combining 25 property included totally within 2 or more previously 26 existing school districts, for its first year of existence 27 the general State aid and supplemental general State aid 28 calculated under this Section shall be computed for the new 29 district and for the previously existing districts for which 30 property is totally included within the new district. If the 31 computation on the basis of the previously existing districts 32 is greater, a supplementary payment equal to the difference 33 shall be made for the first 4 years of existence of the new 34 district. -24- LRB9211151NTsb 1 (2) For a school district which annexes all of the 2 territory of one or more entire other school districts, for 3 the first year during which the change of boundaries 4 attributable to such annexation becomes effective for all 5 purposes as determined under Section 7-9 or 7A-8, the general 6 State aid and supplemental general State aid calculated under 7 this Section shall be computed for the annexing district as 8 constituted after the annexation and for the annexing and 9 each annexed district as constituted prior to the annexation; 10 and if the computation on the basis of the annexing and 11 annexed districts as constituted prior to the annexation is 12 greater, a supplementary payment equal to the difference 13 shall be made for the first 4 years of existence of the 14 annexing school district as constituted upon such annexation. 15 (3) For 2 or more school districts which annex all of 16 the territory of one or more entire other school districts, 17 and for 2 or more community unit districts which result upon 18 the division (pursuant to petition under Section 11A-2) of 19 one or more other unit school districts into 2 or more parts 20 and which together include all of the parts into which such 21 other unit school district or districts are so divided, for 22 the first year during which the change of boundaries 23 attributable to such annexation or division becomes effective 24 for all purposes as determined under Section 7-9 or 11A-10, 25 as the case may be, the general State aid and supplemental 26 general State aid calculated under this Section shall be 27 computed for each annexing or resulting district as 28 constituted after the annexation or division and for each 29 annexing and annexed district, or for each resulting and 30 divided district, as constituted prior to the annexation or 31 division; and if the aggregate of the general State aid and 32 supplemental general State aid as so computed for the 33 annexing or resulting districts as constituted after the 34 annexation or division is less than the aggregate of the -25- LRB9211151NTsb 1 general State aid and supplemental general State aid as so 2 computed for the annexing and annexed districts, or for the 3 resulting and divided districts, as constituted prior to the 4 annexation or division, then a supplementary payment equal to 5 the difference shall be made and allocated between or among 6 the annexing or resulting districts, as constituted upon such 7 annexation or division, for the first 4 years of their 8 existence. The total difference payment shall be allocated 9 between or among the annexing or resulting districts in the 10 same ratio as the pupil enrollment from that portion of the 11 annexed or divided district or districts which is annexed to 12 or included in each such annexing or resulting district bears 13 to the total pupil enrollment from the entire annexed or 14 divided district or districts, as such pupil enrollment is 15 determined for the school year last ending prior to the date 16 when the change of boundaries attributable to the annexation 17 or division becomes effective for all purposes. The amount 18 of the total difference payment and the amount thereof to be 19 allocated to the annexing or resulting districts shall be 20 computed by the State Board of Education on the basis of 21 pupil enrollment and other data which shall be certified to 22 the State Board of Education, on forms which it shall provide 23 for that purpose, by the regional superintendent of schools 24 for each educational service region in which the annexing and 25 annexed districts, or resulting and divided districts are 26 located. 27 (3.5) Claims for financial assistance under this 28 subsection (I) shall not be recomputed except as expressly 29 provided under this Section. 30 (4) Any supplementary payment made under this subsection 31 (I) shall be treated as separate from all other payments made 32 pursuant to this Section. 33 (J) Supplementary Grants in Aid. 34 (1) Notwithstanding any other provisions of this -26- LRB9211151NTsb 1 Section, the amount of the aggregate general State aid in 2 combination with supplemental general State aid under this 3 Section for which each school district is eligible shall be 4 no less than the amount of the aggregate general State aid 5 entitlement that was received by the district under Section 6 18-8 (exclusive of amounts received under subsections 5(p) 7 and 5(p-5) of that Section) for the 1997-98 school year, 8 pursuant to the provisions of that Section as it was then in 9 effect. If a school district qualifies to receive a 10 supplementary payment made under this subsection (J), the 11 amount of the aggregate general State aid in combination with 12 supplemental general State aid under this Section which that 13 district is eligible to receive for each school year shall be 14 no less than the amount of the aggregate general State aid 15 entitlement that was received by the district under Section 16 18-8 (exclusive of amounts received under subsections 5(p) 17 and 5(p-5) of that Section) for the 1997-1998 school year, 18 pursuant to the provisions of that Section as it was then in 19 effect. 20 (2) If, as provided in paragraph (1) of this subsection 21 (J), a school district is to receive aggregate general State 22 aid in combination with supplemental general State aid under 23 this Section for the 1998-99 school year and any subsequent 24 school year that in any such school year is less than the 25 amount of the aggregate general State aid entitlement that 26 the district received for the 1997-98 school year, the school 27 district shall also receive, from a separate appropriation 28 made for purposes of this subsection (J), a supplementary 29 payment that is equal to the amount of the difference in the 30 aggregate State aid figures as described in paragraph (1). 31 (3) (Blank). 32 (K) Grants to Laboratory and Alternative Schools. 33 In calculating the amount to be paid to the governing 34 board of a public university that operates a laboratory -27- LRB9211151NTsb 1 school under this Section or to any alternative school that 2 is operated by a regional superintendent of schools, the 3 State Board of Education shall require by rule such reporting 4 requirements as it deems necessary. 5 As used in this Section, "laboratory school" means a 6 public school which is created and operated by a public 7 university and approved by the State Board of Education. The 8 governing board of a public university which receives funds 9 from the State Board under this subsection (K) may not 10 increase the number of students enrolled in its laboratory 11 school from a single district, if that district is already 12 sending 50 or more students, except under a mutual agreement 13 between the school board of a student's district of residence 14 and the university which operates the laboratory school. A 15 laboratory school may not have more than 1,000 students, 16 excluding students with disabilities in a special education 17 program. 18 As used in this Section, "alternative school" means a 19 public school which is created and operated by a Regional 20 Superintendent of Schools and approved by the State Board of 21 Education. Such alternative schools may offer courses of 22 instruction for which credit is given in regular school 23 programs, courses to prepare students for the high school 24 equivalency testing program or vocational and occupational 25 training. A regional superintendent of schools may contract 26 with a school district or a public community college district 27 to operate an alternative school. An alternative school 28 serving more than one educational service region may be 29 established by the regional superintendents of schools of the 30 affected educational service regions. An alternative school 31 serving more than one educational service region may be 32 operated under such terms as the regional superintendents of 33 schools of those educational service regions may agree. 34 Each laboratory and alternative school shall file, on -28- LRB9211151NTsb 1 forms provided by the State Superintendent of Education, an 2 annual State aid claim which states the Average Daily 3 Attendance of the school's students by month. The best 3 4 months' Average Daily Attendance shall be computed for each 5 school. The general State aid entitlement shall be computed 6 by multiplying the applicable Average Daily Attendance by the 7 Foundation Level as determined under this Section. 8 (L) Payments, Additional Grants in Aid and Other 9 Requirements. 10 (1) For a school district operating under the financial 11 supervision of an Authority created under Article 34A, the 12 general State aid otherwise payable to that district under 13 this Section, but not the supplemental general State aid, 14 shall be reduced by an amount equal to the budget for the 15 operations of the Authority as certified by the Authority to 16 the State Board of Education, and an amount equal to such 17 reduction shall be paid to the Authority created for such 18 district for its operating expenses in the manner provided in 19 Section 18-11. The remainder of general State school aid for 20 any such district shall be paid in accordance with Article 21 34A when that Article provides for a disposition other than 22 that provided by this Article. 23 (2) (Blank). 24 (3) Summer school. Summer school payments shall be made 25 as provided in Section 18-4.3. 26 (M) Education Funding Advisory Board. 27 The Education Funding Advisory Board, hereinafter in this 28 subsection (M) referred to as the "Board", is hereby created. 29 The Board shall consist of 5 members who are appointed by the 30 Governor, by and with the advice and consent of the Senate. 31 The members appointed shall include representatives of 32 education, business, and the general public. One of the 33 members so appointed shall be designated by the Governor at -29- LRB9211151NTsb 1 the time the appointment is made as the chairperson of the 2 Board. The initial members of the Board may be appointed any 3 time after the effective date of this amendatory Act of 1997. 4 The regular term of each member of the Board shall be for 4 5 years from the third Monday of January of the year in which 6 the term of the member's appointment is to commence, except 7 that of the 5 initial members appointed to serve on the 8 Board, the member who is appointed as the chairperson shall 9 serve for a term that commences on the date of his or her 10 appointment and expires on the third Monday of January, 2002, 11 and the remaining 4 members, by lots drawn at the first 12 meeting of the Board that is held after all 5 members are 13 appointed, shall determine 2 of their number to serve for 14 terms that commence on the date of their respective 15 appointments and expire on the third Monday of January, 2001, 16 and 2 of their number to serve for terms that commence on the 17 date of their respective appointments and expire on the third 18 Monday of January, 2000. All members appointed to serve on 19 the Board shall serve until their respective successors are 20 appointed and confirmed. Vacancies shall be filled in the 21 same manner as original appointments. If a vacancy in 22 membership occurs at a time when the Senate is not in 23 session, the Governor shall make a temporary appointment 24 until the next meeting of the Senate, when he or she shall 25 appoint, by and with the advice and consent of the Senate, a 26 person to fill that membership for the unexpired term. If 27 the Senate is not in session when the initial appointments 28 are made, those appointments shall be made as in the case of 29 vacancies. 30 The Education Funding Advisory Board shall be deemed 31 established, and the initial members appointed by the 32 Governor to serve as members of the Board shall take office, 33 on the date that the Governor makes his or her appointment of 34 the fifth initial member of the Board, whether those initial -30- LRB9211151NTsb 1 members are then serving pursuant to appointment and 2 confirmation or pursuant to temporary appointments that are 3 made by the Governor as in the case of vacancies. 4 The State Board of Education shall provide such staff 5 assistance to the Education Funding Advisory Board as is 6 reasonably required for the proper performance by the Board 7 of its responsibilities. 8 For school years after the 2000-2001 school year, the 9 Education Funding Advisory Board, in consultation with the 10 State Board of Education, shall make recommendations as 11 provided in this subsection (M) to the General Assembly for 12 the foundation level under subdivision (B)(3) of this Section 13 and for the supplemental general State aid grant level under 14 subsection (H) of this Section for districts with high 15 concentrations of children from poverty. The recommended 16 foundation level shall be determined based on a methodology 17 which incorporates the basic education expenditures of 18 low-spending schools exhibiting high academic performance. 19 The Education Funding Advisory Board shall make such 20 recommendations to the General Assembly on January 1 of odd 21 numbered years, beginning January 1, 2001. 22 (N) (Blank). 23 (O) References. 24 (1) References in other laws to the various subdivisions 25 of Section 18-8 as that Section existed before its repeal and 26 replacement by this Section 18-8.05 shall be deemed to refer 27 to the corresponding provisions of this Section 18-8.05, to 28 the extent that those references remain applicable. 29 (2) References in other laws to State Chapter 1 funds 30 shall be deemed to refer to the supplemental general State 31 aid provided under subsection (H) of this Section. 32 (Source: P.A. 91-24, eff. 7-1-99; 91-93, eff. 7-9-99; 91-96, 33 eff. 7-9-99; 91-111, eff. 7-14-99; 91-357, eff. 7-29-99; -31- LRB9211151NTsb 1 91-533, eff. 8-13-99; 92-7, eff. 6-29-01; 92-16, eff. 2 6-28-01; 92-28, eff. 7-1-01; 92-29, eff. 7-1-01; 92-269, eff. 3 8-7-01; revised 8-7-01.) 4 Section 99. Effective date. This Act takes effect upon 5 becoming law.