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Public Act 101-0455 | ||||
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AN ACT concerning education.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Freedom of Information Act is amended by | ||||
changing Section 7 as follows: | ||||
(5 ILCS 140/7) (from Ch. 116, par. 207) | ||||
Sec. 7. Exemptions.
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(1) When a request is made to inspect or copy a public | ||||
record that contains information that is exempt from disclosure | ||||
under this Section, but also contains information that is not | ||||
exempt from disclosure, the public body may elect to redact the | ||||
information that is exempt. The public body shall make the | ||||
remaining information available for inspection and copying. | ||||
Subject to this requirement, the following shall be exempt from | ||||
inspection and copying:
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(a) Information specifically prohibited from | ||||
disclosure by federal or
State law or rules and regulations | ||||
implementing federal or State law.
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(b) Private information, unless disclosure is required | ||||
by another provision of this Act, a State or federal law or | ||||
a court order. | ||||
(b-5) Files, documents, and other data or databases | ||||
maintained by one or more law enforcement agencies and |
specifically designed to provide information to one or more | ||
law enforcement agencies regarding the physical or mental | ||
status of one or more individual subjects. | ||
(c) Personal information contained within public | ||
records, the disclosure of which would constitute a clearly
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unwarranted invasion of personal privacy, unless the | ||
disclosure is
consented to in writing by the individual | ||
subjects of the information. "Unwarranted invasion of | ||
personal privacy" means the disclosure of information that | ||
is highly personal or objectionable to a reasonable person | ||
and in which the subject's right to privacy outweighs any | ||
legitimate public interest in obtaining the information. | ||
The
disclosure of information that bears on the public | ||
duties of public
employees and officials shall not be | ||
considered an invasion of personal
privacy.
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(d) Records in the possession of any public body | ||
created in the course of administrative enforcement
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proceedings, and any law enforcement or correctional | ||
agency for
law enforcement purposes,
but only to the extent | ||
that disclosure would:
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(i) interfere with pending or actually and | ||
reasonably contemplated
law enforcement proceedings | ||
conducted by any law enforcement or correctional
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agency that is the recipient of the request;
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(ii) interfere with active administrative | ||
enforcement proceedings
conducted by the public body |
that is the recipient of the request;
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(iii) create a substantial likelihood that a | ||
person will be deprived of a fair trial or an impartial | ||
hearing;
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(iv) unavoidably disclose the identity of a | ||
confidential source, confidential information | ||
furnished only by the confidential source, or persons | ||
who file complaints with or provide information to | ||
administrative, investigative, law enforcement, or | ||
penal agencies; except that the identities of | ||
witnesses to traffic accidents, traffic accident | ||
reports, and rescue reports shall be provided by | ||
agencies of local government, except when disclosure | ||
would interfere with an active criminal investigation | ||
conducted by the agency that is the recipient of the | ||
request;
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(v) disclose unique or specialized investigative | ||
techniques other than
those generally used and known or | ||
disclose internal documents of
correctional agencies | ||
related to detection, observation or investigation of
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incidents of crime or misconduct, and disclosure would | ||
result in demonstrable harm to the agency or public | ||
body that is the recipient of the request;
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(vi) endanger the life or physical safety of law | ||
enforcement personnel
or any other person; or
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(vii) obstruct an ongoing criminal investigation |
by the agency that is the recipient of the request.
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(d-5) A law enforcement record created for law | ||
enforcement purposes and contained in a shared electronic | ||
record management system if the law enforcement agency that | ||
is the recipient of the request did not create the record, | ||
did not participate in or have a role in any of the events | ||
which are the subject of the record, and only has access to | ||
the record through the shared electronic record management | ||
system. | ||
(e) Records that relate to or affect the security of | ||
correctional
institutions and detention facilities.
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(e-5) Records requested by persons committed to the | ||
Department of Corrections, Department of Human Services | ||
Division of Mental Health, or a county jail if those | ||
materials are available in the library of the correctional | ||
institution or facility or jail where the inmate is | ||
confined. | ||
(e-6) Records requested by persons committed to the | ||
Department of Corrections, Department of Human Services | ||
Division of Mental Health, or a county jail if those | ||
materials include records from staff members' personnel | ||
files, staff rosters, or other staffing assignment | ||
information. | ||
(e-7) Records requested by persons committed to the | ||
Department of Corrections or Department of Human Services | ||
Division of Mental Health if those materials are available |
through an administrative request to the Department of | ||
Corrections or Department of Human Services Division of | ||
Mental Health. | ||
(e-8) Records requested by a person committed to the | ||
Department of Corrections, Department of Human Services | ||
Division of Mental Health, or a county jail, the disclosure | ||
of which would result in the risk of harm to any person or | ||
the risk of an escape from a jail or correctional | ||
institution or facility. | ||
(e-9) Records requested by a person in a county jail or | ||
committed to the Department of Corrections or Department of | ||
Human Services Division of Mental Health, containing | ||
personal information pertaining to the person's victim or | ||
the victim's family, including, but not limited to, a | ||
victim's home address, home telephone number, work or | ||
school address, work telephone number, social security | ||
number, or any other identifying information, except as may | ||
be relevant to a requester's current or potential case or | ||
claim. | ||
(e-10) Law enforcement records of other persons | ||
requested by a person committed to the Department of | ||
Corrections, Department of Human Services Division of | ||
Mental Health, or a county jail, including, but not limited | ||
to, arrest and booking records, mug shots, and crime scene | ||
photographs, except as these records may be relevant to the | ||
requester's current or potential case or claim. |
(f) Preliminary drafts, notes, recommendations, | ||
memoranda and other
records in which opinions are | ||
expressed, or policies or actions are
formulated, except | ||
that a specific record or relevant portion of a
record | ||
shall not be exempt when the record is publicly cited
and | ||
identified by the head of the public body. The exemption | ||
provided in
this paragraph (f) extends to all those records | ||
of officers and agencies
of the General Assembly that | ||
pertain to the preparation of legislative
documents.
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(g) Trade secrets and commercial or financial | ||
information obtained from
a person or business where the | ||
trade secrets or commercial or financial information are | ||
furnished under a claim that they are
proprietary, | ||
privileged or confidential, and that disclosure of the | ||
trade
secrets or commercial or financial information would | ||
cause competitive harm to the person or business, and only | ||
insofar as the claim directly applies to the records | ||
requested. | ||
The information included under this exemption includes | ||
all trade secrets and commercial or financial information | ||
obtained by a public body, including a public pension fund, | ||
from a private equity fund or a privately held company | ||
within the investment portfolio of a private equity fund as | ||
a result of either investing or evaluating a potential | ||
investment of public funds in a private equity fund. The | ||
exemption contained in this item does not apply to the |
aggregate financial performance information of a private | ||
equity fund, nor to the identity of the fund's managers or | ||
general partners. The exemption contained in this item does | ||
not apply to the identity of a privately held company | ||
within the investment portfolio of a private equity fund, | ||
unless the disclosure of the identity of a privately held | ||
company may cause competitive harm. | ||
Nothing contained in this
paragraph (g) shall be | ||
construed to prevent a person or business from
consenting | ||
to disclosure.
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(h) Proposals and bids for any contract, grant, or | ||
agreement, including
information which if it were | ||
disclosed would frustrate procurement or give
an advantage | ||
to any person proposing to enter into a contractor | ||
agreement
with the body, until an award or final selection | ||
is made. Information
prepared by or for the body in | ||
preparation of a bid solicitation shall be
exempt until an | ||
award or final selection is made.
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(i) Valuable formulae,
computer geographic systems,
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designs, drawings and research data obtained or
produced by | ||
any public body when disclosure could reasonably be | ||
expected to
produce private gain or public loss.
The | ||
exemption for "computer geographic systems" provided in | ||
this paragraph
(i) does not extend to requests made by news | ||
media as defined in Section 2 of
this Act when the | ||
requested information is not otherwise exempt and the only
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purpose of the request is to access and disseminate | ||
information regarding the
health, safety, welfare, or | ||
legal rights of the general public.
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(j) The following information pertaining to | ||
educational matters: | ||
(i) test questions, scoring keys and other | ||
examination data used to
administer an academic | ||
examination;
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(ii) information received by a primary or | ||
secondary school, college, or university under its | ||
procedures for the evaluation of faculty members by | ||
their academic peers; | ||
(iii) information concerning a school or | ||
university's adjudication of student disciplinary | ||
cases, but only to the extent that disclosure would | ||
unavoidably reveal the identity of the student; and | ||
(iv) course materials or research materials used | ||
by faculty members. | ||
(k) Architects' plans, engineers' technical | ||
submissions, and
other
construction related technical | ||
documents for
projects not constructed or developed in | ||
whole or in part with public funds
and the same for | ||
projects constructed or developed with public funds, | ||
including but not limited to power generating and | ||
distribution stations and other transmission and | ||
distribution facilities, water treatment facilities, |
airport facilities, sport stadiums, convention centers, | ||
and all government owned, operated, or occupied buildings, | ||
but
only to the extent
that disclosure would compromise | ||
security.
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(l) Minutes of meetings of public bodies closed to the
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public as provided in the Open Meetings Act until the | ||
public body
makes the minutes available to the public under | ||
Section 2.06 of the Open
Meetings Act.
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(m) Communications between a public body and an | ||
attorney or auditor
representing the public body that would | ||
not be subject to discovery in
litigation, and materials | ||
prepared or compiled by or for a public body in
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anticipation of a criminal, civil or administrative | ||
proceeding upon the
request of an attorney advising the | ||
public body, and materials prepared or
compiled with | ||
respect to internal audits of public bodies.
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(n) Records relating to a public body's adjudication of | ||
employee grievances or disciplinary cases; however, this | ||
exemption shall not extend to the final outcome of cases in | ||
which discipline is imposed.
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(o) Administrative or technical information associated | ||
with automated
data processing operations, including but | ||
not limited to software,
operating protocols, computer | ||
program abstracts, file layouts, source
listings, object | ||
modules, load modules, user guides, documentation
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pertaining to all logical and physical design of |
computerized systems,
employee manuals, and any other | ||
information that, if disclosed, would
jeopardize the | ||
security of the system or its data or the security of
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materials exempt under this Section.
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(p) Records relating to collective negotiating matters
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between public bodies and their employees or | ||
representatives, except that
any final contract or | ||
agreement shall be subject to inspection and copying.
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(q) Test questions, scoring keys, and other | ||
examination data used to determine the qualifications of an | ||
applicant for a license or employment.
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(r) The records, documents, and information relating | ||
to real estate
purchase negotiations until those | ||
negotiations have been completed or
otherwise terminated. | ||
With regard to a parcel involved in a pending or
actually | ||
and reasonably contemplated eminent domain proceeding | ||
under the Eminent Domain Act, records, documents and
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information relating to that parcel shall be exempt except | ||
as may be
allowed under discovery rules adopted by the | ||
Illinois Supreme Court. The
records, documents and | ||
information relating to a real estate sale shall be
exempt | ||
until a sale is consummated.
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(s) Any and all proprietary information and records | ||
related to the
operation of an intergovernmental risk | ||
management association or
self-insurance pool or jointly | ||
self-administered health and accident
cooperative or pool.
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Insurance or self insurance (including any | ||
intergovernmental risk management association or self | ||
insurance pool) claims, loss or risk management | ||
information, records, data, advice or communications.
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(t) Information contained in or related to | ||
examination, operating, or
condition reports prepared by, | ||
on behalf of, or for the use of a public
body responsible | ||
for the regulation or supervision of financial
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institutions or insurance companies, unless disclosure is | ||
otherwise
required by State law.
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(u) Information that would disclose
or might lead to | ||
the disclosure of
secret or confidential information, | ||
codes, algorithms, programs, or private
keys intended to be | ||
used to create electronic or digital signatures under the
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Electronic Commerce Security Act.
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(v) Vulnerability assessments, security measures, and | ||
response policies
or plans that are designed to identify, | ||
prevent, or respond to potential
attacks upon a community's | ||
population or systems, facilities, or installations,
the | ||
destruction or contamination of which would constitute a | ||
clear and present
danger to the health or safety of the | ||
community, but only to the extent that
disclosure could | ||
reasonably be expected to jeopardize the effectiveness of | ||
the
measures or the safety of the personnel who implement | ||
them or the public.
Information exempt under this item may | ||
include such things as details
pertaining to the |
mobilization or deployment of personnel or equipment, to | ||
the
operation of communication systems or protocols, or to | ||
tactical operations.
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(w) (Blank). | ||
(x) Maps and other records regarding the location or | ||
security of generation, transmission, distribution, | ||
storage, gathering,
treatment, or switching facilities | ||
owned by a utility, by a power generator, or by the | ||
Illinois Power Agency.
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(y) Information contained in or related to proposals, | ||
bids, or negotiations related to electric power | ||
procurement under Section 1-75 of the Illinois Power Agency | ||
Act and Section 16-111.5 of the Public Utilities Act that | ||
is determined to be confidential and proprietary by the | ||
Illinois Power Agency or by the Illinois Commerce | ||
Commission.
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(z) Information about students exempted from | ||
disclosure under Sections 10-20.38 or 34-18.29 of the | ||
School Code, and information about undergraduate students | ||
enrolled at an institution of higher education exempted | ||
from disclosure under Section 25 of the Illinois Credit | ||
Card Marketing Act of 2009. | ||
(aa) Information the disclosure of which is
exempted | ||
under the Viatical Settlements Act of 2009.
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(bb) Records and information provided to a mortality | ||
review team and records maintained by a mortality review |
team appointed under the Department of Juvenile Justice | ||
Mortality Review Team Act. | ||
(cc) Information regarding interments, entombments, or | ||
inurnments of human remains that are submitted to the | ||
Cemetery Oversight Database under the Cemetery Care Act or | ||
the Cemetery Oversight Act, whichever is applicable. | ||
(dd) Correspondence and records (i) that may not be | ||
disclosed under Section 11-9 of the Illinois Public Aid | ||
Code or (ii) that pertain to appeals under Section 11-8 of | ||
the Illinois Public Aid Code. | ||
(ee) The names, addresses, or other personal | ||
information of persons who are minors and are also | ||
participants and registrants in programs of park | ||
districts, forest preserve districts, conservation | ||
districts, recreation agencies, and special recreation | ||
associations. | ||
(ff) The names, addresses, or other personal | ||
information of participants and registrants in programs of | ||
park districts, forest preserve districts, conservation | ||
districts, recreation agencies, and special recreation | ||
associations where such programs are targeted primarily to | ||
minors. | ||
(gg) Confidential information described in Section | ||
1-100 of the Illinois Independent Tax Tribunal Act of 2012. | ||
(hh) The report submitted to the State Board of | ||
Education by the School Security and Standards Task Force |
under item (8) of subsection (d) of Section 2-3.160 of the | ||
School Code and any information contained in that report. | ||
(ii) Records requested by persons committed to or | ||
detained by the Department of Human Services under the | ||
Sexually Violent Persons Commitment Act or committed to the | ||
Department of Corrections under the Sexually Dangerous | ||
Persons Act if those materials: (i) are available in the | ||
library of the facility where the individual is confined; | ||
(ii) include records from staff members' personnel files, | ||
staff rosters, or other staffing assignment information; | ||
or (iii) are available through an administrative request to | ||
the Department of Human Services or the Department of | ||
Corrections. | ||
(jj) Confidential information described in Section | ||
5-535 of the Civil Administrative Code of Illinois. | ||
(kk) Records concerning the work of the threat | ||
assessment team of a school district. | ||
(1.5) Any information exempt from disclosure under the | ||
Judicial Privacy Act shall be redacted from public records | ||
prior to disclosure under this Act. | ||
(2) A public record that is not in the possession of a | ||
public body but is in the possession of a party with whom the | ||
agency has contracted to perform a governmental function on | ||
behalf of the public body, and that directly relates to the | ||
governmental function and is not otherwise exempt under this | ||
Act, shall be considered a public record of the public body, |
for purposes of this Act. | ||
(3) This Section does not authorize withholding of | ||
information or limit the
availability of records to the public, | ||
except as stated in this Section or
otherwise provided in this | ||
Act.
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(Source: P.A. 99-298, eff. 8-6-15; 99-346, eff. 1-1-16; 99-642, | ||
eff. 7-28-16; 100-26, eff. 8-4-17; 100-201, eff. 8-18-17; | ||
100-732, eff. 8-3-18.) | ||
Section 10. The Innovation Development and Economy Act is | ||
amended by changing Section 10 as follows: | ||
(50 ILCS 470/10)
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Sec. 10. Definitions. As used in this Act, the following | ||
words and phrases shall have the following meanings unless a | ||
different meaning clearly appears from the context: | ||
"Base year" means the calendar year immediately prior to | ||
the calendar year in which the STAR bond district is | ||
established.
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"Commence work" means the manifest commencement of actual | ||
operations on the development site, such as, erecting a | ||
building, general on-site and off-site grading and utility | ||
installations, commencing design and construction | ||
documentation, ordering lead-time materials, excavating the | ||
ground to lay a foundation or a basement, or work of like | ||
description which a reasonable person would recognize as being |
done with the intention and purpose to continue work until the | ||
project is completed.
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"County" means the county in which a proposed STAR bond | ||
district is located.
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"De minimis" means an amount less than 15% of the land area | ||
within a STAR bond district.
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"Department of Revenue" means the Department of Revenue of | ||
the State of Illinois.
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"Destination user" means an owner, operator, licensee, | ||
co-developer, subdeveloper, or tenant (i) that operates a | ||
business within a STAR bond district that is a retail store | ||
having at least 150,000 square feet of sales floor area; (ii) | ||
that at the time of opening does not have another Illinois | ||
location within a 70 mile radius; (iii) that has an annual | ||
average of not less than 30% of customers who travel from at | ||
least 75 miles away or from out-of-state, as demonstrated by | ||
data from a comparable existing store or stores, or, if there | ||
is no comparable existing store, as demonstrated by an economic | ||
analysis that shows that the proposed retailer will have an | ||
annual average of not less than 30% of customers who travel | ||
from at least 75 miles away or from out-of-state; and (iv) that | ||
makes an initial capital investment, including project costs | ||
and other direct costs, of not less than $30,000,000 for such | ||
retail store. | ||
"Destination hotel" means a hotel (as that term is defined | ||
in Section 2 of the Hotel Operators' Occupation Tax Act) |
complex having at least 150 guest rooms and which also includes | ||
a venue for entertainment attractions, rides, or other | ||
activities oriented toward the entertainment and amusement of | ||
its guests and other patrons. | ||
"Developer" means any individual, corporation, trust, | ||
estate, partnership, limited liability partnership, limited | ||
liability company, or other entity. The term does not include a | ||
not-for-profit entity, political subdivision, or other agency | ||
or instrumentality of the State.
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"Director" means the Director of Revenue, who shall consult | ||
with the Director of Commerce and Economic Opportunity in any | ||
approvals or decisions required by the Director under this Act.
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"Economic impact study" means a study conducted by an | ||
independent economist to project the financial benefit of the | ||
proposed STAR bond project to the local, regional, and State | ||
economies, consider the proposed adverse impacts on similar | ||
projects and businesses, as well as municipalities within the | ||
projected market area, and draw conclusions about the net | ||
effect of the proposed STAR bond project on the local, | ||
regional, and State economies. A copy of the economic impact | ||
study shall be provided to the Director for review. | ||
"Eligible area" means any improved or vacant area that (i) | ||
is contiguous and is not, in the aggregate, less than 250 acres | ||
nor more than 500 acres which must include only parcels of real | ||
property directly and substantially benefited by the proposed | ||
STAR bond district plan, (ii) is adjacent to a federal |
interstate highway, (iii) is within one mile of 2 State | ||
highways, (iv) is within one mile of an entertainment user, or | ||
a major or minor league sports stadium or other similar | ||
entertainment venue that had an initial capital investment of | ||
at least $20,000,000, and (v) includes land that was previously | ||
surface or strip mined. The area may be bisected by streets, | ||
highways, roads, alleys, railways, bike paths, streams, | ||
rivers, and other waterways and still be deemed contiguous. In | ||
addition, in order to constitute an eligible area one of the | ||
following requirements must be satisfied and all of which are | ||
subject to the review and approval of the Director as provided | ||
in subsection (d) of Section 15:
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(a) the governing body of the political subdivision | ||
shall have determined that the area meets the requirements | ||
of a "blighted area" as defined under the Tax Increment | ||
Allocation Redevelopment Act;
or | ||
(b) the governing body of the political subdivision | ||
shall have determined that the area is a blighted area as | ||
determined under the provisions of Section 11-74.3-5 of the | ||
Illinois Municipal Code;
or | ||
(c) the governing body of the political subdivision | ||
shall make the following findings:
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(i) that the vacant portions of the area have | ||
remained vacant for at least one year, or that any | ||
building located on a vacant portion of the property | ||
was demolished within the last year and that the |
building would have qualified under item (ii) of this | ||
subsection;
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(ii) if portions of the area are currently | ||
developed, that the use, condition, and character of | ||
the buildings on the property are not consistent with | ||
the purposes set forth in Section 5;
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(iii) that the STAR bond district is expected to | ||
create or retain job opportunities within the | ||
political subdivision;
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(iv) that the STAR bond district will serve to | ||
further the development of adjacent areas;
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(v) that without the availability of STAR bonds, | ||
the projects described in the STAR bond district plan | ||
would not be possible;
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(vi) that the master developer meets high | ||
standards of creditworthiness and financial strength | ||
as demonstrated by one or more of the following: (i) | ||
corporate debenture ratings of BBB or higher by | ||
Standard & Poor's Corporation or Baa or higher by | ||
Moody's Investors Service, Inc.; (ii) a letter from a | ||
financial institution with assets of $10,000,000 or | ||
more attesting to the financial strength of the master | ||
developer; or (iii) specific evidence of equity | ||
financing for not less than 10% of the estimated total | ||
STAR bond project costs;
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(vii) that the STAR bond district will strengthen |
the commercial sector of the political subdivision;
| ||
(viii) that the STAR bond district will enhance the | ||
tax base of the political subdivision; and
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(ix) that the formation of a STAR bond district is | ||
in the best interest of the political subdivision.
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"Entertainment user" means an owner, operator, licensee, | ||
co-developer, subdeveloper, or tenant that operates a business | ||
within a STAR bond district that has a primary use of providing | ||
a venue for entertainment attractions, rides, or other | ||
activities oriented toward the entertainment and amusement of | ||
its patrons, occupies at least 20 acres of land in the STAR | ||
bond district, and makes an initial capital investment, | ||
including project costs and other direct and indirect costs, of | ||
not less than $25,000,000 for that venue. | ||
"Feasibility study" means a feasibility study as defined in | ||
subsection (b) of Section 20.
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"Infrastructure" means the public improvements and private | ||
improvements that serve the public purposes set forth in | ||
Section 5 of this Act and that benefit the STAR bond district | ||
or any STAR bond projects, including, but not limited to, | ||
streets, drives and driveways, traffic and directional signs | ||
and signals, parking lots and parking facilities, | ||
interchanges, highways, sidewalks, bridges, underpasses and | ||
overpasses, bike and walking trails, sanitary storm sewers and | ||
lift stations, drainage conduits, channels, levees, canals, | ||
storm water detention and retention facilities, utilities and |
utility connections, water mains and extensions, and street and | ||
parking lot lighting and connections. | ||
"Local sales taxes" means any locally imposed taxes | ||
received by a municipality, county, or other local governmental | ||
entity arising from sales by retailers and servicemen within a | ||
STAR bond district, including business district sales taxes and | ||
STAR bond occupation taxes, and that portion of the net revenue | ||
realized under the Retailers' Occupation Tax Act, the Use Tax | ||
Act, the Service Use Tax Act, and the Service Occupation Tax | ||
Act from transactions at places of business located within a | ||
STAR bond district that is deposited into the Local Government | ||
Tax Fund and the County and Mass Transit District Fund. For the | ||
purpose of this Act, "local sales taxes" does not include (i) | ||
any taxes authorized pursuant to the Local Mass Transit | ||
District Act or the Metro-East Park and Recreation District Act | ||
for so long as the applicable taxing district does not impose a | ||
tax on real property, (ii) county school facility and resources | ||
occupation taxes imposed pursuant to Section 5-1006.7 of the | ||
Counties Code, or (iii) any taxes authorized under the Flood | ||
Prevention District Act. | ||
"Local sales tax increment" means, with respect to local | ||
sales taxes administered by the Illinois Department of Revenue, | ||
(i) all of the local sales tax paid by destination users, | ||
destination hotels, and entertainment users that is in excess | ||
of the local sales tax paid by destination users, destination | ||
hotels, and entertainment users for the same month in the base |
year, as determined by the Illinois Department of Revenue, (ii) | ||
in the case of a municipality forming a STAR bond district that | ||
is wholly within the corporate boundaries of the municipality | ||
and in the case of a municipality and county forming a STAR | ||
bond district that is only partially within such municipality, | ||
that portion of the local sales tax paid by taxpayers that are | ||
not destination users, destination hotels, or entertainment | ||
users that is in excess of the local sales tax paid by | ||
taxpayers that are not destination users, destination hotels, | ||
or entertainment users for the same month in the base year, as | ||
determined by the Illinois Department of Revenue, and (iii) in | ||
the case of a county in which a STAR bond district is formed | ||
that is wholly within a municipality, that portion of the local | ||
sales tax paid by taxpayers that are not destination users, | ||
destination hotels, or entertainment users that is in excess of | ||
the local sales tax paid by taxpayers that are not destination | ||
users, destination hotels, or entertainment users for the same | ||
month in the base year, as determined by the Illinois | ||
Department of Revenue, but only if the corporate authorities of | ||
the county adopts an ordinance, and files a copy with the | ||
Department within the same time frames as required for STAR | ||
bond occupation taxes under Section 31, that designates the | ||
taxes referenced in this clause (iii) as part of the local | ||
sales tax increment under this Act. "Local sales tax increment" | ||
means, with respect to local sales taxes administered by a | ||
municipality, county, or other unit of local government, that |
portion of the local sales tax that is in excess of the local | ||
sales tax for the same month in the base year, as determined by | ||
the respective municipality, county, or other unit of local | ||
government. If any portion of local sales taxes are, at the | ||
time of formation of a STAR bond district, already subject to | ||
tax increment financing under the Tax Increment Allocation | ||
Redevelopment Act, then the local sales tax increment for such | ||
portion shall be frozen at the base year established in | ||
accordance with this Act, and all future incremental increases | ||
shall be included in the "local sales tax increment" under this | ||
Act. Any party otherwise entitled to receipt of incremental | ||
local sales tax revenues through an existing tax increment | ||
financing district shall be entitled to continue to receive | ||
such revenues up to the amount frozen in the base year. Nothing | ||
in this Act shall affect the prior qualification of existing | ||
redevelopment project costs incurred that are eligible for | ||
reimbursement under the Tax Increment Allocation Redevelopment | ||
Act. In such event, prior to approving a STAR bond district, | ||
the political subdivision forming the STAR bond district shall | ||
take such action as is necessary, including amending the | ||
existing tax increment financing district redevelopment plan, | ||
to carry out the provisions of this Act. The Illinois | ||
Department of Revenue shall allocate the local sales tax | ||
increment only if the local sales tax is administered by the | ||
Department. | ||
"Market study" means a study to determine the ability of |
the proposed STAR bond project to gain market share locally and | ||
regionally and to remain profitable past the term of repayment | ||
of STAR bonds.
| ||
"Master developer" means a developer cooperating with a | ||
political subdivision to plan, develop, and implement a STAR | ||
bond project plan for a STAR bond district. Subject to the | ||
limitations of Section 25, the master developer may work with | ||
and transfer certain development rights to other developers for | ||
the purpose of implementing STAR bond project plans and | ||
achieving the purposes of this Act. A master developer for a | ||
STAR bond district shall be appointed by a political | ||
subdivision in the resolution establishing the STAR bond | ||
district, and the master developer must, at the time of | ||
appointment, own or have control of, through purchase | ||
agreements, option contracts, or other means, not less than 50% | ||
of the acreage within the STAR bond district and the master | ||
developer or its affiliate must have ownership or control on | ||
June 1, 2010. | ||
"Master development agreement" means an agreement between | ||
the master developer and the political subdivision to govern a | ||
STAR bond district and any STAR bond projects.
| ||
"Municipality" means the city, village, or incorporated | ||
town in which a proposed STAR bond district is located.
| ||
"Pledged STAR revenues" means those sales tax and revenues | ||
and other sources of funds pledged to pay debt service on STAR | ||
bonds or to pay project costs pursuant to Section 30. |
Notwithstanding any provision to the contrary, the following | ||
revenues shall not constitute pledged STAR revenues or be | ||
available to pay principal and interest on STAR bonds: any | ||
State sales tax increment or local sales tax increment from a | ||
retail entity initiating operations in a STAR bond district | ||
while terminating operations at another Illinois location | ||
within 25 miles of the STAR bond district. For purposes of this | ||
paragraph, "terminating operations" means a closing of a retail | ||
operation that is directly related to the opening of the same | ||
operation or like retail entity owned or operated by more than | ||
50% of the original ownership in a STAR bond district within | ||
one year before or after initiating operations in the STAR bond | ||
district, but it does not mean closing an operation for reasons | ||
beyond the control of the retail entity, as documented by the | ||
retail entity, subject to a reasonable finding by the | ||
municipality (or county if such retail operation is not located | ||
within a municipality) in which the terminated operations were | ||
located that the closed location contained inadequate space, | ||
had become economically obsolete, or was no longer a viable | ||
location for the retailer or serviceman. | ||
"Political subdivision" means a municipality or county | ||
which undertakes to establish a STAR bond district pursuant to | ||
the provisions of this Act. | ||
"Project costs" means and includes the sum total of all | ||
costs incurred or estimated to be incurred on or following the | ||
date of establishment of a STAR bond district that are |
reasonable or necessary to implement a STAR bond district plan | ||
or any STAR bond project plans, or both, including costs | ||
incurred for public improvements and private improvements that | ||
serve the public purposes set forth in Section 5 of this Act. | ||
Such costs include without limitation the following: | ||
(a) costs of studies, surveys, development of plans and | ||
specifications, formation, implementation, and | ||
administration of a STAR bond district, STAR bond district | ||
plan, any STAR bond projects, or any STAR bond project | ||
plans, including, but not limited to, staff and | ||
professional service costs for architectural, engineering, | ||
legal, financial, planning, or other services, provided | ||
however that no charges for professional services may be | ||
based on a percentage of the tax increment collected and no | ||
contracts for professional services, excluding | ||
architectural and engineering services, may be entered | ||
into if the terms of the contract extend beyond a period of | ||
3 years; | ||
(b) property assembly costs, including, but not | ||
limited to, acquisition of land and other real property or | ||
rights or interests therein, located within the boundaries | ||
of a STAR bond district, demolition of buildings, site | ||
preparation, site improvements that serve as an engineered | ||
barrier addressing ground level or below ground | ||
environmental contamination, including, but not limited | ||
to, parking lots and other concrete or asphalt barriers, |
the clearing and grading of land, and importing additional | ||
soil and fill materials, or removal of soil and fill | ||
materials from the site; | ||
(c) subject to paragraph (d), costs of buildings and | ||
other vertical improvements that are located within the | ||
boundaries of a STAR bond district and owned by a political | ||
subdivision or other public entity, including without | ||
limitation police and fire stations, educational | ||
facilities, and public restrooms and rest areas; | ||
(c-1) costs of buildings and other vertical | ||
improvements that are located within the boundaries of a | ||
STAR bond district and owned by a destination user or | ||
destination hotel; except that only 2 destination users in | ||
a STAR bond district and one destination hotel are eligible | ||
to include the cost of those vertical improvements as | ||
project costs; | ||
(c-5) costs of buildings; rides and attractions, which | ||
include carousels, slides, roller coasters, displays, | ||
models, towers, works of art, and similar theme and | ||
amusement park improvements; and other vertical | ||
improvements that are located within the boundaries of a | ||
STAR bond district and owned by an entertainment user; | ||
except that only one entertainment user in a STAR bond | ||
district is eligible to include the cost of those vertical | ||
improvements as project costs; | ||
(d) costs of the design and construction of |
infrastructure and public works located within the | ||
boundaries of a STAR bond district that are reasonable or | ||
necessary to implement a STAR bond district plan or any | ||
STAR bond project plans, or both, except that project costs | ||
shall not include the cost of constructing a new municipal | ||
public building principally used to provide offices, | ||
storage space, or conference facilities or vehicle | ||
storage, maintenance, or repair for administrative, public | ||
safety, or public works personnel and that is not intended | ||
to replace an existing public building unless the political | ||
subdivision makes a reasonable determination in a STAR bond | ||
district plan or any STAR bond project plans, supported by | ||
information that provides the basis for that | ||
determination, that the new municipal building is required | ||
to meet an increase in the need for public safety purposes | ||
anticipated to result from the implementation of the STAR | ||
bond district plan or any STAR bond project plans; | ||
(e) costs of the design and construction of the | ||
following improvements located outside the boundaries of a | ||
STAR bond district, provided that the costs are essential | ||
to further the purpose and development of a STAR bond | ||
district plan and either (i) part of and connected to | ||
sewer, water, or utility service lines that physically | ||
connect to the STAR bond district or (ii) significant | ||
improvements for adjacent offsite highways, streets, | ||
roadways, and interchanges that are approved by the |
Illinois Department of Transportation. No other cost of | ||
infrastructure and public works improvements located | ||
outside the boundaries of a STAR bond district may be | ||
deemed project costs; | ||
(f) costs of job training and retraining projects, | ||
including the cost of "welfare to work" programs | ||
implemented by businesses located within a STAR bond | ||
district; | ||
(g) financing costs, including, but not limited to, all | ||
necessary and incidental expenses related to the issuance | ||
of obligations and which may include payment of interest on | ||
any obligations issued hereunder including interest | ||
accruing during the estimated period of construction of any | ||
improvements in a STAR bond district or any STAR bond | ||
projects for which such obligations are issued and for not | ||
exceeding 36 months thereafter and including reasonable | ||
reserves related thereto; | ||
(h) to the extent the political subdivision by written | ||
agreement accepts and approves the same, all or a portion | ||
of a taxing district's capital costs resulting from a STAR | ||
bond district or STAR bond projects necessarily incurred or | ||
to be incurred within a taxing district in furtherance of | ||
the objectives of a STAR bond district plan or STAR bond | ||
project plans; | ||
(i) interest cost incurred by a developer for project | ||
costs related to the acquisition, formation, |
implementation, development, construction, and | ||
administration of a STAR bond district, STAR bond district | ||
plan, STAR bond projects, or any STAR bond project plans | ||
provided that: | ||
(i) payment of such costs in any one year may not | ||
exceed 30% of the annual interest costs incurred by the | ||
developer with regard to the STAR bond district or any | ||
STAR bond projects during that year; and | ||
(ii) the total of such interest payments paid | ||
pursuant to this Act may not exceed 30% of the total | ||
cost paid or incurred by the developer for a STAR bond | ||
district or STAR bond projects, plus project costs, | ||
excluding any property assembly costs incurred by a | ||
political subdivision pursuant to this Act; | ||
(j) costs of common areas located within the boundaries | ||
of a STAR bond district; | ||
(k) costs of landscaping and plantings, retaining | ||
walls and fences, man-made lakes and ponds, shelters, | ||
benches, lighting, and similar amenities located within | ||
the boundaries of a STAR bond district; | ||
(l) costs of mounted building signs, site monument, and | ||
pylon signs located within the boundaries of a STAR bond | ||
district; or | ||
(m) if included in the STAR bond district plan and | ||
approved in writing by the Director, salaries or a portion | ||
of salaries for local government employees to the extent |
the same are directly attributable to the work of such | ||
employees on the establishment and management of a STAR | ||
bond district or any STAR bond projects. | ||
Except as specified in items (a) through (m), "project | ||
costs" shall not include: | ||
(i) the cost of construction of buildings that are | ||
privately owned or owned by a municipality and leased to a | ||
developer or retail user for non-entertainment retail | ||
uses; | ||
(ii) moving expenses for employees of the businesses | ||
locating within the STAR bond district; | ||
(iii) property taxes for property located in the STAR | ||
bond district; | ||
(iv) lobbying costs; and | ||
(v) general overhead or administrative costs of the | ||
political subdivision that would still have been incurred | ||
by the political subdivision if the political subdivision | ||
had not established a STAR bond district. | ||
"Project development agreement" means any one or more | ||
agreements, including any amendments thereto, between a master | ||
developer and any co-developer or subdeveloper in connection | ||
with a STAR bond project, which project development agreement | ||
may include the political subdivision as a party.
| ||
"Projected market area" means any area within the State in | ||
which a STAR bond district or STAR bond project is projected to | ||
have a significant fiscal or market impact as determined by the |
Director.
| ||
"Resolution" means a resolution, order, ordinance, or | ||
other appropriate form of legislative action of a political | ||
subdivision or other applicable public entity approved by a | ||
vote of a majority of a quorum at a meeting of the governing | ||
body of the political subdivision or applicable public entity.
| ||
"STAR bond" means a sales tax and revenue bond, note, or | ||
other obligation payable from pledged STAR revenues and issued | ||
by a political subdivision, the proceeds of which shall be used | ||
only to pay project costs as defined in this Act.
| ||
"STAR bond district" means the specific area declared to be | ||
an eligible area as determined by the political subdivision, | ||
and approved by the Director, in which the political | ||
subdivision may develop one or more STAR bond projects.
| ||
"STAR bond district plan" means the preliminary or | ||
conceptual plan that generally identifies the proposed STAR | ||
bond project areas and identifies in a general manner the | ||
buildings, facilities, and improvements to be constructed or | ||
improved in each STAR bond project area.
| ||
"STAR bond project" means a project within a STAR bond | ||
district which is approved pursuant to Section 20.
| ||
"STAR bond project area" means the geographic area within a | ||
STAR bond district in which there may be one or more STAR bond | ||
projects.
| ||
"STAR bond project plan" means the written plan adopted by | ||
a political subdivision for the development of a STAR bond |
project in a STAR bond district; the plan may include, but is | ||
not limited to, (i) project costs incurred prior to the date of | ||
the STAR bond project plan and estimated future STAR bond | ||
project costs, (ii) proposed sources of funds to pay those | ||
costs, (iii) the nature and estimated term of any obligations | ||
to be issued by the political subdivision to pay those costs, | ||
(iv) the most recent equalized assessed valuation of the STAR | ||
bond project area, (v) an estimate of the equalized assessed | ||
valuation of the STAR bond district or applicable project area | ||
after completion of a STAR bond project, (vi) a general | ||
description of the types of any known or proposed developers, | ||
users, or tenants of the STAR bond project or projects included | ||
in the plan, (vii) a general description of the type, | ||
structure, and character of the property or facilities to be | ||
developed or improved, (viii) a description of the general land | ||
uses to apply to the STAR bond project, and (ix) a general | ||
description or an estimate of the type, class, and number of | ||
employees to be employed in the operation of the STAR bond | ||
project.
| ||
"State sales tax" means all of the net revenue realized | ||
under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||
Service Use Tax Act, and the Service Occupation Tax Act from | ||
transactions at places of business located within a STAR bond | ||
district, excluding that portion of the net revenue realized | ||
under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||
Service Use Tax Act, and the Service Occupation Tax Act from |
transactions at places of business located within a STAR bond | ||
district that is deposited into the Local Government Tax Fund | ||
and the County and Mass Transit District Fund. | ||
"State sales tax increment" means (i) 100% of that portion | ||
of the State sales tax that is in excess of the State sales tax | ||
for the same month in the base year, as determined by the | ||
Department of Revenue, from transactions at up to 2 destination | ||
users, one destination hotel, and one entertainment user | ||
located within a STAR bond district, which destination users, | ||
destination hotel, and entertainment user shall be designated | ||
by the master developer and approved by the political | ||
subdivision and the Director in conjunction with the applicable | ||
STAR bond project approval, and (ii) 25% of that portion of the | ||
State sales tax that is in excess of the State sales tax for | ||
the same month in the base year, as determined by the | ||
Department of Revenue, from all other transactions within a | ||
STAR bond district. If any portion of State sales taxes are, at | ||
the time of formation of a STAR bond district, already subject | ||
to tax increment financing under the Tax Increment Allocation | ||
Redevelopment Act, then the State sales tax increment for such | ||
portion shall be frozen at the base year established in | ||
accordance with this Act, and all future incremental increases | ||
shall be included in the State sales tax increment under this | ||
Act. Any party otherwise entitled to receipt of incremental | ||
State sales tax revenues through an existing tax increment | ||
financing district shall be entitled to continue to receive |
such revenues up to the amount frozen in the base year. Nothing | ||
in this Act shall affect the prior qualification of existing | ||
redevelopment project costs incurred that are eligible for | ||
reimbursement under the Tax Increment Allocation Redevelopment | ||
Act. In such event, prior to approving a STAR bond district, | ||
the political subdivision forming the STAR bond district shall | ||
take such action as is necessary, including amending the | ||
existing tax increment financing district redevelopment plan, | ||
to carry out the provisions of this Act. | ||
"Substantial change" means a change wherein the proposed | ||
STAR bond project plan differs substantially in size, scope, or | ||
use from the approved STAR bond district plan or STAR bond | ||
project plan.
| ||
"Taxpayer" means an individual, partnership, corporation, | ||
limited liability company, trust, estate, or other entity that | ||
is subject to the Illinois Income Tax Act.
| ||
"Total development costs" means the aggregate public and | ||
private investment in a STAR bond district, including project | ||
costs and other direct and indirect costs related to the | ||
development of the STAR bond district. | ||
"Traditional retail use" means the operation of a business | ||
that derives at least 90% of its annual gross revenue from | ||
sales at retail, as that phrase is defined by Section 1 of the | ||
Retailers' Occupation Tax Act, but does not include the | ||
operations of destination users, entertainment users, | ||
restaurants, hotels, retail uses within hotels, or any other |
non-retail uses. | ||
"Vacant" means that portion of the land in a proposed STAR | ||
bond district that is not occupied by a building, facility, or | ||
other vertical improvement.
| ||
(Source: P.A. 99-642, eff. 7-28-16.) | ||
Section 15. The Counties Code is amended by changing | ||
Section 5-1006.7 as follows: | ||
(55 ILCS 5/5-1006.7) | ||
Sec. 5-1006.7. School facility and resources occupation | ||
taxes. | ||
(a) In any county, a tax shall be imposed upon all persons | ||
engaged in the business of selling tangible personal property, | ||
other than personal property titled or registered with an | ||
agency of this State's government, at retail in the county on | ||
the gross receipts from the sales made in the course of | ||
business to provide revenue to be used exclusively (i) for | ||
school facility purposes , (ii) school resource officers and | ||
mental health professionals, or (iii) school facility | ||
purposes, school resource officers, and mental health | ||
professionals if a proposition for the tax has been submitted | ||
to the electors of that county and approved by a majority of | ||
those voting on the question as provided in subsection (c). The | ||
tax under this Section shall be imposed only in one-quarter | ||
percent increments and may not exceed 1%. |
This additional tax may not be imposed on tangible personal | ||
property taxed at the 1% rate under the Retailers' Occupation | ||
Tax Act.
The Department of Revenue has full power to administer | ||
and enforce this subsection, to collect all taxes and penalties | ||
due under this subsection, to dispose of taxes and penalties so | ||
collected in the manner provided in this subsection, and to | ||
determine all rights to credit memoranda arising on account of | ||
the erroneous payment of a tax or penalty under this | ||
subsection. The Department shall deposit all taxes and | ||
penalties collected under this subsection into a special fund | ||
created for that purpose. | ||
In the administration of and compliance with this | ||
subsection, the Department and persons who are subject to this | ||
subsection (i) have the same rights, remedies, privileges, | ||
immunities, powers, and duties, (ii) are subject to the same | ||
conditions, restrictions, limitations, penalties, and | ||
definitions of terms, and (iii) shall employ the same modes of | ||
procedure as are set forth in Sections 1 through 1o, 2 through | ||
2-70 (in respect to all provisions contained in those Sections | ||
other than the State rate of tax), 2a through 2h, 3 (except as | ||
to the disposition of taxes and penalties collected), 4, 5, 5a, | ||
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||
7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation | ||
Tax Act and all provisions of the Uniform Penalty and Interest | ||
Act as if those provisions were set forth in this subsection. | ||
The certificate of registration that is issued by the |
Department to a retailer under the Retailers' Occupation Tax | ||
Act permits the retailer to engage in a business that is | ||
taxable without registering separately with the Department | ||
under an ordinance or resolution under this subsection. | ||
Persons subject to any tax imposed under the authority | ||
granted in this subsection may reimburse themselves for their | ||
seller's tax liability by separately stating that tax as an | ||
additional charge, which may be stated in combination, in a | ||
single amount, with State tax that sellers are required to | ||
collect under the Use Tax Act, pursuant to any bracketed | ||
schedules set forth by the Department. | ||
(b) If a tax has been imposed under subsection (a), then a | ||
service occupation tax must also be imposed at the same rate | ||
upon all persons engaged, in the county, in the business of | ||
making sales of service, who, as an incident to making those | ||
sales of service, transfer tangible personal property within | ||
the county as an incident to a sale of service. | ||
This tax may not be imposed on tangible personal property | ||
taxed at the 1% rate under the Service Occupation Tax Act. | ||
The tax imposed under this subsection and all civil | ||
penalties that may be assessed as an incident thereof shall be | ||
collected and enforced by the Department and deposited into a | ||
special fund created for that purpose. The Department has full | ||
power to administer and enforce this subsection, to collect all | ||
taxes and penalties due under this subsection, to dispose of | ||
taxes and penalties so collected in the manner provided in this |
subsection, and to determine all rights to credit memoranda | ||
arising on account of the erroneous payment of a tax or penalty | ||
under this subsection. | ||
In the administration of and compliance with this | ||
subsection, the Department and persons who are subject to this | ||
subsection shall (i) have the same rights, remedies, | ||
privileges, immunities, powers and duties, (ii) be subject to | ||
the same conditions, restrictions, limitations, penalties and | ||
definition of terms, and (iii) employ the same modes of | ||
procedure as are set forth in Sections 2 (except that that | ||
reference to State in the definition of supplier maintaining a | ||
place of business in this State means the county), 2a through | ||
2d, 3 through 3-50 (in respect to all provisions contained in | ||
those Sections other than the State rate of tax), 4 (except | ||
that the reference to the State shall be to the county), 5, 7, | ||
8 (except that the jurisdiction to which the tax is a debt to | ||
the extent indicated in that Section 8 is the county), 9 | ||
(except as to the disposition of taxes and penalties | ||
collected), 10, 11, 12 (except the reference therein to Section | ||
2b of the Retailers' Occupation Tax Act), 13 (except that any | ||
reference to the State means the county), Section 15, 16, 17, | ||
18, 19, and 20 of the Service Occupation Tax Act and all | ||
provisions of the Uniform Penalty and Interest Act, as fully as | ||
if those provisions were set forth herein. | ||
Persons subject to any tax imposed under the authority | ||
granted in this subsection may reimburse themselves for their |
serviceman's tax liability by separately stating the tax as an | ||
additional charge, which may be stated in combination, in a | ||
single amount, with State tax that servicemen are authorized to | ||
collect under the Service Use Tax Act, pursuant to any | ||
bracketed schedules set forth by the Department. | ||
(c) The tax under this Section may not be imposed until the | ||
question of imposing the tax has been submitted to the electors | ||
of the county at a regular election and approved by a majority | ||
of the electors voting on the question. For all regular | ||
elections held prior to August 23, 2011 (the effective date of | ||
Public Act 97-542), upon a resolution by the county board or a | ||
resolution by school district boards that represent at least | ||
51% of the student enrollment within the county, the county | ||
board must certify the question to the proper election | ||
authority in accordance with the Election Code. | ||
For all regular elections held prior to August 23, 2011 | ||
(the effective date of Public Act 97-542), the election | ||
authority must submit the question in substantially the | ||
following form: | ||
Shall (name of county) be authorized to impose a | ||
retailers' occupation tax and a service occupation tax | ||
(commonly referred to as a "sales tax") at a rate of | ||
(insert rate) to be used exclusively for school facility | ||
purposes? | ||
The election authority must record the votes as "Yes" or "No". | ||
If a majority of the electors voting on the question vote |
in the affirmative, then the county may, thereafter, impose the | ||
tax. | ||
For all regular elections held on or after August 23, 2011 | ||
(the effective date of Public Act 97-542), the regional | ||
superintendent of schools for the county must, upon receipt of | ||
a resolution or resolutions of school district boards that | ||
represent more than 50% of the student enrollment within the | ||
county, certify the question to the proper election authority | ||
for submission to the electors of the county at the next | ||
regular election at which the question lawfully may be | ||
submitted to the electors, all in accordance with the Election | ||
Code. | ||
For all regular elections held on or after August 23, 2011 | ||
(the effective date of Public Act 97-542) and before the | ||
effective date of this amendatory Act of the 101st General | ||
Assembly , the election authority must submit the question in | ||
substantially the following form: | ||
Shall a retailers' occupation tax and a service | ||
occupation tax (commonly referred to as a "sales tax") be | ||
imposed in (name of county) at a rate of (insert rate) to | ||
be used exclusively for school facility purposes? | ||
The election authority must record the votes as "Yes" or "No". | ||
If a majority of the electors voting on the question vote | ||
in the affirmative, then the tax shall be imposed at the rate | ||
set forth in the question. | ||
For all regular elections held on or after the effective |
date of this amendatory Act of the 101st General Assembly, the | ||
election authority must submit the question as follows: | ||
(1) If the referendum is to expand the use of revenues | ||
from a currently imposed tax exclusively for school | ||
facility purposes to include school resource officers and | ||
mental health professionals, the question shall be in | ||
substantially the following form: | ||
In addition to school facility purposes, shall | ||
(name of county) school districts be authorized to use | ||
revenues from the tax commonly referred to as the | ||
school facility sales tax that is currently imposed in | ||
(name of county) at a rate of (insert rate) for school | ||
resource officers and mental health professionals? | ||
(2) If the referendum is to increase the rate of a tax | ||
currently imposed exclusively for school facility purposes | ||
at less than 1% and dedicate the additional revenues for | ||
school resource officers and mental health professionals, | ||
the question shall be in substantially the following form: | ||
Shall the tax commonly referred to as the school | ||
facility sales tax that is currently imposed in (name | ||
of county) at the rate of (insert rate) be increased to | ||
a rate of (insert rate) with the additional revenues | ||
used exclusively for school resource officers and | ||
mental health professionals? | ||
(3) If the referendum is to impose a tax in a county | ||
that has not previously imposed a tax under this Section |
exclusively for school facility purposes, the question | ||
shall be in substantially the following form: | ||
Shall a retailers' occupation tax and a service | ||
occupation tax (commonly referred to as a sales tax) be | ||
imposed in (name of county) at a rate of (insert rate) | ||
to be used exclusively for school facility purposes? | ||
(4) If the referendum is to impose a tax in a county | ||
that has not previously imposed a tax under this Section | ||
exclusively for school resource officers and mental health | ||
professionals, the question shall be in substantially the | ||
following form: | ||
Shall a retailers' occupation tax and a service | ||
occupation tax (commonly referred to as a sales tax) be | ||
imposed in (name of county) at a rate of (insert rate) | ||
to be used exclusively for school resource officers and | ||
mental health professionals? | ||
(5) If the referendum is to impose a tax in a county | ||
that has not previously imposed a tax under this Section | ||
exclusively for school facility purposes, school resource | ||
officers, and mental health professionals, the question | ||
shall be in substantially the following form: | ||
Shall a retailers' occupation tax and a service | ||
occupation tax (commonly referred to as a sales tax) be | ||
imposed in (name of county) at a rate of (insert rate) | ||
to be used exclusively for school facility purposes, | ||
school resource officers, and mental health |
professionals? | ||
The election authority must record the votes as "Yes" or | ||
"No". | ||
If a majority of the electors voting on the question vote | ||
in the affirmative, then the tax shall be imposed at the rate | ||
set forth in the question. | ||
For the purposes of this subsection (c), "enrollment" means | ||
the head count of the students residing in the county on the | ||
last school day of September of each year, which must be | ||
reported on the Illinois State Board of Education Public School | ||
Fall Enrollment/Housing Report.
| ||
(d) The Department shall immediately pay over to the State | ||
Treasurer, ex officio, as trustee, all taxes and penalties | ||
collected under this Section to be deposited into the School | ||
Facility Occupation Tax Fund, which shall be an unappropriated | ||
trust fund held outside the State treasury. | ||
On or before the 25th day of each calendar month, the | ||
Department shall prepare and certify to the Comptroller the | ||
disbursement of stated sums of money to the regional | ||
superintendents of schools in counties from which retailers or | ||
servicemen have paid taxes or penalties to the Department | ||
during the second preceding calendar month. The amount to be | ||
paid to each regional superintendent of schools and disbursed | ||
to him or her in accordance with Section 3-14.31 of the School | ||
Code, is equal to the amount (not including credit memoranda) | ||
collected from the county under this Section during the second |
preceding calendar month by the Department, (i) less 2% of that | ||
amount, which shall be deposited into the Tax Compliance and | ||
Administration Fund and shall be used by the Department, | ||
subject to appropriation, to cover the costs of the Department | ||
in administering and enforcing the provisions of this Section, | ||
on behalf of the county, (ii) plus an amount that the | ||
Department determines is necessary to offset any amounts that | ||
were erroneously paid to a different taxing body; (iii) less an | ||
amount equal to the amount of refunds made during the second | ||
preceding calendar month by the Department on behalf of the | ||
county; and (iv) less any amount that the Department determines | ||
is necessary to offset any amounts that were payable to a | ||
different taxing body but were erroneously paid to the county. | ||
When certifying the amount of a monthly disbursement to a | ||
regional superintendent of schools under this Section, the | ||
Department shall increase or decrease the amounts by an amount | ||
necessary to offset any miscalculation of previous | ||
disbursements within the previous 6 months from the time a | ||
miscalculation is discovered. | ||
Within 10 days after receipt by the Comptroller from the | ||
Department of the disbursement certification to the regional | ||
superintendents of the schools provided for in this Section, | ||
the Comptroller shall cause the orders to be drawn for the | ||
respective amounts in accordance with directions contained in | ||
the certification. | ||
If the Department determines that a refund should be made |
under this Section to a claimant instead of issuing a credit | ||
memorandum, then the Department shall notify the Comptroller, | ||
who shall cause the order to be drawn for the amount specified | ||
and to the person named in the notification from the | ||
Department. The refund shall be paid by the Treasurer out of | ||
the School Facility Occupation Tax Fund.
| ||
(e) For the purposes of determining the local governmental | ||
unit whose tax is applicable, a retail sale by a producer of | ||
coal or another mineral mined in Illinois is a sale at retail | ||
at the place where the coal or other mineral mined in Illinois | ||
is extracted from the earth. This subsection does not apply to | ||
coal or another mineral when it is delivered or shipped by the | ||
seller to the purchaser at a point outside Illinois so that the | ||
sale is exempt under the United States Constitution as a sale | ||
in interstate or foreign commerce. | ||
(f) Nothing in this Section may be construed to authorize a | ||
tax to be imposed upon the privilege of engaging in any | ||
business that under the Constitution of the United States may | ||
not be made the subject of taxation by this State. | ||
(g) If a county board imposes a tax under this Section | ||
pursuant to a referendum held before August 23, 2011 (the | ||
effective date of Public Act 97-542) at a rate below the rate | ||
set forth in the question approved by a majority of electors of | ||
that county voting on the question as provided in subsection | ||
(c), then the county board may, by ordinance, increase the rate | ||
of the tax up to the rate set forth in the question approved by |
a majority of electors of that county voting on the question as | ||
provided in subsection (c). If a county board imposes a tax | ||
under this Section pursuant to a referendum held before August | ||
23, 2011 (the effective date of Public Act 97-542), then the | ||
board may, by ordinance, discontinue or reduce the rate of the | ||
tax. If a tax is imposed under this Section pursuant to a | ||
referendum held on or after August 23, 2011 (the effective date | ||
of Public Act 97-542) and before the effective date of this | ||
amendatory Act of the 101st General Assembly , then the county | ||
board may reduce or discontinue the tax, but only in accordance | ||
with subsection (h-5) of this Section. If a tax is imposed | ||
under this Section pursuant to a referendum held on or after | ||
the effective date of this amendatory Act of the 101st General | ||
Assembly, then the county board may reduce or discontinue the | ||
tax, but only in accordance with subsection (h-10). If, | ||
however, a school board issues bonds that are secured by the | ||
proceeds of the tax under this Section, then the county board | ||
may not reduce the tax rate or discontinue the tax if that rate | ||
reduction or discontinuance would adversely affect the school | ||
board's ability to pay the principal and interest on those | ||
bonds as they become due or necessitate the extension of | ||
additional property taxes to pay the principal and interest on | ||
those bonds. If the county board reduces the tax rate or | ||
discontinues the tax, then a referendum must be held in | ||
accordance with subsection (c) of this Section in order to | ||
increase the rate of the tax or to reimpose the discontinued |
tax. | ||
Until January 1, 2014, the results of any election that | ||
imposes, reduces, or discontinues a tax under this Section must | ||
be certified by the election authority, and any ordinance that | ||
increases or lowers the rate or discontinues the tax must be | ||
certified by the county clerk and, in each case, filed with the | ||
Illinois Department of Revenue either (i) on or before the | ||
first day of April, whereupon the Department shall proceed to | ||
administer and enforce the tax or change in the rate as of the | ||
first day of July next following the filing; or (ii) on or | ||
before the first day of October, whereupon the Department shall | ||
proceed to administer and enforce the tax or change in the rate | ||
as of the first day of January next following the filing. | ||
Beginning January 1, 2014, the results of any election that | ||
imposes, reduces, or discontinues a tax under this Section must | ||
be certified by the election authority, and any ordinance that | ||
increases or lowers the rate or discontinues the tax must be | ||
certified by the county clerk and, in each case, filed with the | ||
Illinois Department of Revenue either (i) on or before the | ||
first day of May, whereupon the Department shall proceed to | ||
administer and enforce the tax or change in the rate as of the | ||
first day of July next following the filing; or (ii) on or | ||
before the first day of October, whereupon the Department shall | ||
proceed to administer and enforce the tax or change in the rate | ||
as of the first day of January next following the filing. | ||
(h) For purposes of this Section, "school facility |
purposes" means (i) the acquisition, development, | ||
construction, reconstruction, rehabilitation, improvement, | ||
financing, architectural planning, and installation of capital | ||
facilities consisting of buildings, structures, and durable | ||
equipment and for the acquisition and improvement of real | ||
property and interest in real property required, or expected to | ||
be required, in connection with the capital facilities and (ii) | ||
the payment of bonds or other obligations heretofore or | ||
hereafter issued, including bonds or other obligations | ||
heretofore or hereafter issued to refund or to continue to | ||
refund bonds or other obligations issued, for school facility | ||
purposes, provided that the taxes levied to pay those bonds are | ||
abated by the amount of the taxes imposed under this Section | ||
that are used to pay those bonds. "School-facility purposes" | ||
also includes fire prevention, safety, energy conservation, | ||
accessibility, school security, and specified repair purposes | ||
set forth under Section 17-2.11 of the School Code. | ||
(h-5) A county board in a county where a tax has been | ||
imposed under this Section pursuant to a referendum held on or | ||
after August 23, 2011 (the effective date of Public Act 97-542) | ||
and before the effective date of this amendatory Act of the | ||
101st General Assembly may, by ordinance or resolution, submit | ||
to the voters of the county the question of reducing or | ||
discontinuing the tax. In the ordinance or resolution, the | ||
county board shall certify the question to the proper election | ||
authority in accordance with the Election Code. The election |
authority must submit the question in substantially the | ||
following form: | ||
Shall the school facility retailers' occupation tax | ||
and service occupation tax (commonly referred to as the | ||
"school facility sales tax") currently imposed in (name of | ||
county) at a rate of (insert rate) be (reduced to (insert | ||
rate))(discontinued)? | ||
If a majority of the electors voting on the question vote in | ||
the affirmative, then, subject to the provisions of subsection | ||
(g) of this Section, the tax shall be reduced or discontinued | ||
as set forth in the question. | ||
(h-10) A county board in a county where a tax has been | ||
imposed under this Section pursuant to a referendum held on or | ||
after the effective date of this amendatory Act of the 101st | ||
General Assembly may, by ordinance or resolution, submit to the | ||
voters of the county the question of reducing or discontinuing | ||
the tax. In the ordinance or resolution, the county board shall | ||
certify the question to the proper election authority in | ||
accordance with the Election Code. The election authority must | ||
submit the question in substantially the following form: | ||
Shall the school facility and resources retailers' | ||
occupation tax and service occupation tax (commonly | ||
referred to as the school facility and resources sales tax) | ||
currently imposed in (name of county) at a rate of (insert | ||
rate) be (reduced to (insert rate)) (discontinued)? | ||
The election authority must record the votes as "Yes" or |
"No". | ||
If a majority of the electors voting on the question vote | ||
in the affirmative, then, subject to the provisions of | ||
subsection (g) of this Section, the tax shall be reduced or | ||
discontinued as set forth in the question. | ||
(i) This Section does not apply to Cook County. | ||
(j) This Section may be cited as the County School Facility | ||
and Resources Occupation Tax Law.
| ||
(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; | ||
99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.) | ||
Section 20. The School Code is amended by changing Sections | ||
3-14.31, 10-20.43, 10-22.36, and 17-2.11 as follows: | ||
(105 ILCS 5/3-14.31)
| ||
Sec. 3-14.31. School facility and resources occupation tax | ||
proceeds. | ||
(a) Within 30 days after receiving any proceeds of a school | ||
facility and resources occupation tax under Section 5-1006.7 of | ||
the Counties Code, each regional superintendent must disburse | ||
those proceeds to each school district that is located in the | ||
county in which the tax was collected. | ||
(b) The proceeds must be disbursed on an enrollment basis | ||
and allocated based upon the number of each school district's | ||
resident pupils that reside within the county collecting the | ||
tax divided by the total number of resident students within the |
county.
| ||
(Source: P.A. 95-675, eff. 10-11-07; 95-850, eff. 1-1-09.) | ||
(105 ILCS 5/10-20.43)
| ||
Sec. 10-20.43. School facility and resources occupation | ||
tax fund. All proceeds received by a school district from a | ||
distribution under Section 3-14.31 must be maintained in a | ||
special fund known as the school facility and resources | ||
occupation tax fund. The district may use moneys in that fund | ||
only for school facility purposes, as that term is defined | ||
under Section 5-1006.7 of the Counties Code.
| ||
(Source: P.A. 97-813, eff. 7-13-12.)
| ||
(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
| ||
Sec. 10-22.36. Buildings for school purposes. To build or | ||
purchase a building for school classroom or
instructional | ||
purposes upon the approval of a majority of the voters upon the
| ||
proposition at a referendum held for such purpose or in | ||
accordance with
Section 17-2.11, 19-3.5, or 19-3.10. The board | ||
may initiate such referendum by resolution.
The board shall | ||
certify the resolution and proposition to the proper
election | ||
authority for submission in accordance with the general | ||
election law.
| ||
The questions of building one or more new buildings for | ||
school
purposes or office facilities, and issuing bonds for the | ||
purpose of
borrowing money to purchase one or more buildings or |
sites for such
buildings or office sites, to build one or more | ||
new buildings for school
purposes or office facilities or to | ||
make additions and improvements to
existing school buildings, | ||
may be combined into one or more propositions
on the ballot.
| ||
Before erecting, or purchasing or remodeling such a | ||
building the
board shall submit the plans and specifications | ||
respecting heating,
ventilating, lighting, seating, water | ||
supply, toilets and safety against
fire to the regional | ||
superintendent of schools having supervision and
control over | ||
the district, for approval in accordance with Section 2-3.12.
| ||
Notwithstanding any of the foregoing, no referendum shall | ||
be required
if the purchase, construction, or building of any
| ||
such
building (1) occurs while the building is being
leased by | ||
the school district or (2) is paid with (A) funds
derived from | ||
the sale or disposition of other buildings, land, or
structures | ||
of the school district or (B) funds received (i) as a
grant | ||
under the
School Construction Law or (ii) as gifts or | ||
donations,
provided that no funds to purchase, construct, or | ||
build such building, other than lease
payments, are
derived | ||
from the district's bonded indebtedness or the tax levy of
the
| ||
district. | ||
Notwithstanding any of the foregoing, no referendum shall | ||
be required if the purchase, construction, or building of any | ||
such building is paid with funds received from the County | ||
School Facility and Resources Occupation Tax Law under Section | ||
5-1006.7 of the Counties Code or from the proceeds of bonds or |
other debt obligations secured by revenues obtained from that | ||
Law.
| ||
(Source: P.A. 96-517, eff. 8-14-09; 97-542, eff. 8-23-11.)
| ||
(105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11) | ||
Sec. 17-2.11. School board power to levy a tax or to borrow | ||
money and
issue bonds for fire prevention, safety, energy | ||
conservation,
accessibility, school security, and specified | ||
repair purposes. | ||
(a) Whenever, as a
result of any lawful order of any | ||
agency,
other than a school board, having authority to enforce | ||
any school building code
applicable to any facility that houses | ||
students, or any law or regulation for
the protection and | ||
safety of the environment, pursuant to the Environmental
| ||
Protection Act, any school district having a population of less | ||
than 500,000
inhabitants is required to alter or reconstruct | ||
any school building or
permanent, fixed equipment; the district | ||
may, by proper resolution, levy a tax for the purpose of making | ||
such alteration or reconstruction, based on a survey report by | ||
an architect or engineer licensed in this State, upon all of | ||
the taxable property of the district at the value as assessed | ||
by the Department of Revenue and at a rate not to exceed 0.05% | ||
per year for a period sufficient to finance such alteration or | ||
reconstruction, upon the following conditions: | ||
(1) When there are not sufficient funds available in | ||
the operations and maintenance fund of the school district, |
the school facility occupation tax fund of the district, or | ||
the fire prevention and safety fund of the district, as | ||
determined by the district on the basis of rules adopted by | ||
the State Board of Education, to make such alteration or | ||
reconstruction or to purchase and install such permanent, | ||
fixed equipment so ordered or determined as necessary. | ||
Appropriate school district records must be made available | ||
to the State Superintendent of Education, upon request, to | ||
confirm this insufficiency. | ||
(2) When a certified estimate of an architect or | ||
engineer licensed in this State stating the estimated | ||
amount necessary to make the alteration or reconstruction | ||
or to purchase and install the equipment so ordered has | ||
been secured by the school district, and the estimate has | ||
been approved by the regional superintendent of schools | ||
having jurisdiction over the district and the State | ||
Superintendent of Education. Approval must not be granted | ||
for any work that has already started without the prior | ||
express authorization of the State Superintendent of | ||
Education. If the estimate is not approved or is denied | ||
approval by the regional superintendent of schools within 3 | ||
months after the date on which it is submitted to him or | ||
her, the school board of the district may submit the | ||
estimate directly to the State Superintendent of Education | ||
for approval or denial. | ||
In the case of an emergency situation, where the estimated |
cost to effectuate emergency repairs is less than the amount | ||
specified in Section 10-20.21 of this Code, the school district | ||
may proceed with such repairs prior to approval by the State | ||
Superintendent of Education, but shall comply with the | ||
provisions of subdivision (2) of this subsection (a) as soon | ||
thereafter as may be as well as Section 10-20.21 of this Code. | ||
If the estimated cost to effectuate emergency repairs is | ||
greater than the amount specified in Section 10-20.21 of this | ||
Code, then the school district shall proceed in conformity with | ||
Section 10-20.21 of this Code and with rules established by the | ||
State Board of Education to address such situations. The rules | ||
adopted by the State Board of Education to deal with these | ||
situations shall stipulate that emergency situations must be | ||
expedited and given priority consideration. For purposes of | ||
this paragraph, an emergency is a situation that presents an | ||
imminent and continuing threat to the health and safety of | ||
students or other occupants of a facility, requires complete or | ||
partial evacuation of a building or part of a building, or | ||
consumes one or more of the 5 emergency days built into the | ||
adopted calendar of the school or schools or would otherwise be | ||
expected to cause such school or schools to fall short of the | ||
minimum school calendar requirements. | ||
(b) Whenever any such district determines that
it is | ||
necessary for energy conservation purposes that any school | ||
building
or permanent, fixed equipment should be altered or | ||
reconstructed and
that such alterations or reconstruction will |
be made with funds not necessary
for the completion of approved | ||
and recommended projects contained in any safety
survey report | ||
or amendments thereto authorized by Section 2-3.12 of this Act; | ||
the district may levy a tax or issue bonds as provided in | ||
subsection (a) of this Section. | ||
(c) Whenever
any such district determines that it is | ||
necessary for accessibility purposes and to comply with the | ||
school building
code that any
school building or equipment | ||
should be altered or reconstructed and that such
alterations or | ||
reconstruction will be made with
funds not necessary for the | ||
completion of approved and recommended projects
contained in | ||
any safety survey report or amendments thereto authorized under
| ||
Section 2-3.12 of this Act, the district may levy a tax or | ||
issue bonds as provided in subsection (a) of this Section. | ||
(d) Whenever any such district determines that it is
| ||
necessary for school
security purposes and the related | ||
protection and safety of pupils and school
personnel that any | ||
school building or property should be altered or
reconstructed | ||
or that security systems and equipment (including but not | ||
limited
to intercom, early detection and warning, access | ||
control and television
monitoring systems) should be purchased | ||
and installed, and that such
alterations, reconstruction or | ||
purchase and installation of equipment will be
made with funds | ||
not necessary for the completion of approved and recommended
| ||
projects contained in any safety survey report or amendment | ||
thereto authorized
by Section 2-3.12 of this Act and will deter |
and prevent unauthorized entry or
activities upon school | ||
property by unknown or dangerous persons, assure early
| ||
detection and advance warning of any such actual or attempted | ||
unauthorized
entry or activities and help assure the continued | ||
safety of pupils and school
staff if any such unauthorized | ||
entry or activity is attempted or occurs;
the district may levy | ||
a tax or issue bonds as provided in subsection (a) of this | ||
Section. | ||
If such a school district determines that it is necessary | ||
for school security purposes and the related protection and | ||
safety of pupils and school staff to hire a school resource | ||
officer or that personnel costs for school counselors, mental | ||
health experts, or school resource officers are necessary and | ||
the district determines that it does not need funds for any of | ||
the other purposes set forth in this Section, then the district | ||
may levy a tax or issue bonds as provided in subsection (a). | ||
(e) If a school district does not need funds for other fire | ||
prevention and
safety projects, including the completion of | ||
approved and recommended projects
contained in any safety | ||
survey report or amendments thereto authorized by
Section | ||
2-3.12 of this Act, and it is determined after a public hearing | ||
(which
is preceded by at least one published notice (i) | ||
occurring at least 7 days
prior to the hearing in a newspaper | ||
of general circulation within the school
district and (ii) | ||
setting forth the time, date, place, and general subject
matter | ||
of the hearing) that there is a
substantial, immediate, and |
otherwise unavoidable threat to the health, safety,
or welfare | ||
of pupils due to disrepair of school sidewalks, playgrounds, | ||
parking
lots, or school bus turnarounds and repairs must be | ||
made; then the district may levy a tax or issue bonds as | ||
provided in subsection (a) of this Section. | ||
(f) For purposes of this Section a school district may | ||
replace a school
building or build additions to replace | ||
portions of a building when it is
determined that the | ||
effectuation of the recommendations for the existing
building | ||
will cost more than the replacement costs. Such determination | ||
shall
be based on a comparison of estimated costs made by an | ||
architect or engineer
licensed in the State of Illinois. The | ||
new building or addition shall be
equivalent in area (square | ||
feet) and comparable in purpose and grades served
and may be on | ||
the same site or another site. Such replacement may only be | ||
done
upon order of the regional superintendent of schools and | ||
the approval of the
State Superintendent of Education. | ||
(g) The filing of a certified copy of the resolution | ||
levying the tax when
accompanied by the certificates of the | ||
regional superintendent of schools and
State Superintendent of | ||
Education shall be the authority of the county clerk to
extend | ||
such tax. | ||
(h) The county clerk of the county in which any school | ||
district levying a
tax under the authority of this Section is | ||
located, in reducing raised
levies, shall not consider any such | ||
tax as a part of the general levy
for school purposes and shall |
not include the same in the limitation of
any other tax rate | ||
which may be extended. | ||
Such tax shall be levied and collected in like manner as | ||
all other
taxes of school districts, subject to the provisions | ||
contained in this Section. | ||
(i) The tax rate limit specified in this Section may be | ||
increased to .10%
upon the approval of a proposition to effect | ||
such increase by a majority
of the electors voting on that | ||
proposition at a regular scheduled election.
Such proposition | ||
may be initiated by resolution of the school board and
shall be | ||
certified by the secretary to the proper election authorities | ||
for
submission in accordance with the general election law. | ||
(j) When taxes are levied by any school district for fire | ||
prevention,
safety, energy conservation, and school security | ||
purposes as specified in this
Section, and the purposes for | ||
which the taxes have been
levied are accomplished and paid in | ||
full, and there remain funds on hand in
the Fire Prevention and | ||
Safety Fund from the proceeds of the taxes levied,
including | ||
interest earnings thereon, the school board by resolution shall | ||
use
such excess and other board restricted funds, excluding | ||
bond proceeds and
earnings from such proceeds, as follows: | ||
(1) for other authorized fire prevention,
safety, | ||
energy conservation, required safety inspections, school | ||
security purposes, sampling for lead in drinking water in | ||
schools, and for repair and mitigation due to lead levels | ||
in the drinking water supply;
or |
(2) for transfer to the Operations and Maintenance Fund
| ||
for the purpose of abating an equal amount of operations | ||
and maintenance
purposes taxes. | ||
Notwithstanding subdivision (2) of this subsection (j) and | ||
subsection (k) of this Section, through June 30, 2020, the | ||
school board
may, by proper resolution following a public | ||
hearing set by the
school board or the president of the school | ||
board (that is
preceded (i) by at least one published notice | ||
over the name of
the clerk or secretary of the board, occurring | ||
at least 7 days
and not more than 30 days prior to the hearing, | ||
in a newspaper
of general circulation within the school | ||
district and (ii) by
posted notice over the name of the clerk | ||
or secretary of the
board, at least 48 hours before the | ||
hearing, at the principal
office of the school board or at the | ||
building where the hearing
is to be held if a principal office | ||
does not exist, with both
notices setting forth the time, date, | ||
place, and subject matter
of the hearing), transfer surplus | ||
life safety taxes and interest earnings thereon to the | ||
Operations and Maintenance Fund for building repair work. | ||
(k) If any transfer is made to the Operation and | ||
Maintenance
Fund, the secretary of the school board shall | ||
within 30 days notify
the county clerk of the amount of that | ||
transfer and direct the clerk to
abate the taxes to be extended | ||
for the purposes of operations and
maintenance authorized under | ||
Section 17-2 of this Act by an amount equal
to such transfer. | ||
(l) If the proceeds from the tax levy authorized by this
|
Section are insufficient to complete the work approved under | ||
this
Section, the school board is authorized to sell bonds | ||
without referendum
under the provisions of this Section in an | ||
amount that, when added to the
proceeds of the tax levy | ||
authorized by this Section, will allow completion
of the | ||
approved work. | ||
(m) Any bonds issued pursuant to this Section shall bear | ||
interest at a rate not to exceed the maximum rate
authorized by | ||
law at the time of the making of the contract, shall mature
| ||
within 20 years from date, and shall be signed by the president | ||
of the school
board and the treasurer of the school district. | ||
(n) In order to authorize and issue such bonds, the school | ||
board shall adopt
a resolution fixing the amount of bonds, the | ||
date thereof, the maturities
thereof, rates of interest | ||
thereof, place of payment and denomination,
which shall be in | ||
denominations of not less than $100 and not more than
$5,000, | ||
and provide for the levy and collection of a direct annual tax | ||
upon
all the taxable property in the school district sufficient | ||
to pay the
principal and interest on such bonds to maturity. | ||
Upon the filing in the
office of the county clerk of the county | ||
in which the school district is
located of a certified copy of | ||
the resolution, it is the duty of the
county clerk to extend | ||
the tax therefor in addition to and in excess of all
other | ||
taxes heretofore or hereafter authorized to be
levied by such | ||
school district. | ||
(o) After the time such bonds are issued as provided for by |
this Section, if
additional alterations or reconstructions are | ||
required to be made because
of surveys conducted by an | ||
architect or engineer licensed in the State of
Illinois, the | ||
district may levy a tax at a rate not to exceed .05% per year
| ||
upon all the taxable property of the district or issue | ||
additional bonds,
whichever action shall be the most feasible. | ||
(p) This Section is cumulative and constitutes complete | ||
authority for the
issuance of bonds as provided in this Section | ||
notwithstanding any other
statute or law to the contrary. | ||
(q) With respect to instruments for the payment of money | ||
issued under this
Section either before, on, or after the | ||
effective date of Public Act 86-004
(June 6, 1989), it is, and | ||
always has been, the intention of the General
Assembly (i) that | ||
the Omnibus Bond Acts are, and always have been,
supplementary | ||
grants of power to issue instruments in accordance with the
| ||
Omnibus Bond Acts, regardless of any provision of this Act that | ||
may appear
to be or to have been more restrictive than those | ||
Acts, (ii) that the
provisions of this Section are not a | ||
limitation on the supplementary
authority granted by the | ||
Omnibus Bond Acts, and (iii) that instruments
issued under this | ||
Section within the supplementary authority granted by the
| ||
Omnibus Bond Acts are not invalid because of any provision of | ||
this Act that
may appear to be or to have been more restrictive | ||
than those Acts. | ||
(r) When the purposes for which the bonds are issued have | ||
been accomplished
and paid for in full and there remain funds |
on hand from the proceeds of
the bond sale and interest | ||
earnings therefrom, the board shall, by
resolution, use such | ||
excess funds in accordance with the provisions of
Section | ||
10-22.14 of this Act. | ||
(s) Whenever any tax is levied or bonds issued for fire | ||
prevention, safety,
energy conservation, and school security | ||
purposes, such proceeds shall be
deposited and accounted for | ||
separately within the Fire Prevention and Safety
Fund. | ||
(Source: P.A. 99-143, eff. 7-27-15; 99-713, eff. 8-5-16; | ||
99-922, eff. 1-17-17; 100-465, eff. 8-31-17.) | ||
Section 25. The School Safety Drill Act is amended by | ||
changing Section 25 and adding Section 45 as follows: | ||
(105 ILCS 128/25)
| ||
Sec. 25. Annual review. | ||
(a) Each public school district, through its school board | ||
or the board's designee, shall conduct a minimum of one annual | ||
meeting at which it will review each school building's | ||
emergency and crisis response plans, protocols, and | ||
procedures , including procedures regarding the school | ||
district's threat assessment team, and each building's | ||
compliance with the school safety drill programs. The purpose | ||
of this annual review shall be to review and update the | ||
emergency and crisis response plans, protocols, and procedures | ||
and the school safety drill programs of the district and each |
of its school buildings. This review must be at no cost to the | ||
school district. In updating a school building's emergency and | ||
crisis response plans, consideration may be given to making the | ||
emergency and crisis response plans available to first | ||
responders, administrators, and teachers for implementation | ||
and utilization through the use of electronic applications on | ||
electronic devices, including, but not limited to, | ||
smartphones, tablets, and laptop computers. | ||
(b) Each school board or the board's designee is required | ||
to participate in the annual review and to invite each of the | ||
following parties to the annual review and provide each party | ||
with a minimum of 30 days' notice before the date of the annual | ||
review: | ||
(1) The principal of each school within the school | ||
district or his or her official designee. | ||
(2) Representatives from any other education-related | ||
organization or association deemed appropriate by the | ||
school district. | ||
(3) Representatives from all local first responder | ||
organizations to participate, advise, and consult in the | ||
review process, including, but not limited to: | ||
(A) the appropriate local fire department or | ||
district; | ||
(B) the appropriate local law enforcement agency; | ||
(C) the appropriate local emergency medical | ||
services agency if the agency is a separate, local |
first responder unit; and | ||
(D) any other member of the first responder or | ||
emergency management community that has contacted the | ||
district superintendent or his or her designee during | ||
the past year to request involvement in a school's | ||
emergency planning or drill process. | ||
(4) The school board or its designee may also choose to | ||
invite to the annual review any other persons whom it | ||
believes will aid in the review process, including, but not | ||
limited to, any members of any other education-related | ||
organization or the first responder or emergency | ||
management community. | ||
(c) Upon the conclusion of the annual review, the school | ||
board or the board's designee shall sign a one page report, | ||
which may be in either a check-off format or a narrative | ||
format, that does the following: | ||
(1) summarizes the review's recommended changes to the | ||
existing school safety plans and drill plans; | ||
(2) lists the parties that participated in the annual | ||
review, and includes the annual review's attendance | ||
record; | ||
(3) certifies that an effective review of the emergency | ||
and crisis response plans, protocols, and procedures and | ||
the school safety drill programs of the district and each | ||
of its school buildings has occurred; | ||
(4) states that the school district will implement |
those plans, protocols, procedures, and programs, during | ||
the academic year; and | ||
(5) includes the authorization of the school board or | ||
the board's designee. | ||
(d) The school board or its designee shall send a copy of | ||
the report to each party that participates in the annual review | ||
process and to the appropriate regional superintendent of | ||
schools. If any of the participating parties have comments on | ||
the certification document, those parties shall submit their | ||
comments in writing to the appropriate regional | ||
superintendent. The regional superintendent shall maintain a | ||
record of these comments. The certification document may be in | ||
a check-off format or narrative format, at the discretion of | ||
the district superintendent. | ||
(e) The review must occur at least once during the fiscal | ||
year, at a specific time chosen at the school district | ||
superintendent's discretion.
| ||
(f) A private school shall conduct a minimum of one annual | ||
meeting at which the school must review each school building's | ||
emergency and crisis response plans, protocols, and procedures | ||
and each building's compliance with the school safety drill | ||
programs of the school. The purpose of this annual review shall | ||
be to review and update the emergency and crisis response | ||
plans, protocols, and procedures and the school safety drill | ||
programs of the school. This review must be at no cost to the | ||
private school. |
The private school shall invite representatives from all | ||
local first responder organizations to participate, advise, | ||
and consult in the review process, including, but not limited | ||
to, the following: | ||
(1) the appropriate local fire department or fire | ||
protection district; | ||
(2) the appropriate local law enforcement agency; | ||
(3) the appropriate local emergency medical services | ||
agency if the agency is a separate, local first responder | ||
unit; and | ||
(4) any other member of the first responder or | ||
emergency management community that has contacted the | ||
school's chief administrative officer or his or her | ||
designee during the past year to request involvement in the | ||
school's emergency planning or drill process. | ||
(Source: P.A. 98-661, eff. 1-1-15; 98-663, eff. 6-23-14; 99-78, | ||
eff. 7-20-15.) | ||
(105 ILCS 128/45 new) | ||
Sec. 45. Threat assessment procedure. | ||
(a) Each school district must implement a threat assessment | ||
procedure that may be part of a school board policy on targeted | ||
school violence prevention. The procedure must include the | ||
creation of a threat assessment team. The team must include all | ||
of the following members: | ||
(1) An administrator employed by the school district or |
a special education cooperative that serves the school | ||
district and is available to serve. | ||
(2) A teacher employed by the school district or a | ||
special education cooperative that serves the school | ||
district and is available to serve. | ||
(3) A school counselor employed by the school district | ||
or a special education cooperative that serves the school | ||
district and is available to serve. | ||
(4) A school psychologist employed by the school | ||
district or a special education cooperative that serves the | ||
school district and is available to serve. | ||
(5) A school social worker employed by the school | ||
district or a special education cooperative that serves the | ||
school district and is available to serve. | ||
(6) At least one law enforcement official. | ||
If a school district is unable to establish a threat | ||
assessment team with school district staff and resources, it | ||
may utilize a regional behavioral threat assessment and | ||
intervention team that includes mental health professionals | ||
and representatives from the State, county, and local law | ||
enforcement agencies. | ||
(b) A school district shall establish the threat assessment | ||
team under this Section no later than 180 days after the | ||
effective date of this amendatory Act of the 101st General | ||
Assembly and must implement an initial threat assessment | ||
procedure no later than 120 days after the effective date of |
this amendatory Act of the 101st General Assembly. | ||
(c) Any sharing of student information under this Section | ||
must comply with the federal Family Educational Rights and | ||
Privacy Act of 1974 and the Illinois School Student Records | ||
Act. | ||
Section 35. The School Construction Law is amended by | ||
changing Section 5-25 as follows:
| ||
(105 ILCS 230/5-25)
| ||
Sec. 5-25. Eligibility and project standards.
| ||
(a) The State Board of Education shall establish | ||
eligibility standards for
school construction project grants | ||
and debt service grants. These standards
shall include minimum | ||
enrollment requirements for eligibility for school
| ||
construction project grants of 200 students for elementary | ||
districts, 200
students for high school districts, and 400 | ||
students for unit districts. The total enrollment of member | ||
districts forming a cooperative high school in accordance with | ||
subsection (c) of Section 10-22.22 of the School Code shall | ||
meet the minimum enrollment requirements specified in this | ||
subsection (a). The
State Board of Education shall approve a | ||
district's eligibility for a school
construction project grant | ||
or a debt service grant pursuant to the established
standards.
| ||
For purposes only of determining a Type 40 area vocational | ||
center's eligibility for an entity included in a school |
construction project grant or a school maintenance project | ||
grant, an area vocational center shall be deemed eligible if | ||
one or more of its member school districts satisfy the grant | ||
index criteria set forth in this Law. A Type 40 area vocational | ||
center that makes application for school construction funds | ||
after August 25, 2009 (the effective date of Public Act 96-731) | ||
shall be placed on the respective application cycle list. Type | ||
40 area vocational centers must be placed last on the priority | ||
listing of eligible entities for the applicable fiscal year.
| ||
(b) The Capital Development Board shall establish
project | ||
standards for all school construction project grants provided | ||
pursuant
to this Article. These standards shall include space | ||
and capacity standards as
well as the determination of | ||
recognized project costs that shall be eligible
for State | ||
financial assistance and enrichment costs that shall not be | ||
eligible
for State financial assistance.
| ||
(c) The State Board of Education and the Capital | ||
Development Board shall
not establish standards that | ||
disapprove or otherwise establish limitations
that restrict | ||
the eligibility of (i) a school district with a population | ||
exceeding
500,000 for a school construction project grant based | ||
on the fact that any or
all of the school construction project | ||
grant will be used to pay debt service
or to make lease | ||
payments, as authorized by subsection (b) of Section 5-35 of
| ||
this Law, (ii) a school district located in whole or in part in | ||
a county that imposes a tax for school facility or resources |
purposes pursuant to Section 5-1006.7 of the Counties Code, or | ||
(iii) a school district that (1) was organized prior to 1860 | ||
and (2) is located in part in a city originally incorporated | ||
prior to 1840, based on the fact that all or a part of the | ||
school construction project is owned by a public building | ||
commission and leased to the school district or the fact that | ||
any or all of the school construction project grant will be | ||
used to pay debt service or to make lease payments.
| ||
(d) A reorganized school district or cooperative high | ||
school may use a school construction application that was | ||
submitted by a school district that formed the reorganized | ||
school district or cooperative high school if that application | ||
has not been entitled for a project by the State Board of | ||
Education and any one or more of the following happen within | ||
the current or prior 4 fiscal years: | ||
(1) a new school district is created in accordance with | ||
Article 11E of the School Code; | ||
(2) an existing school district annexes all of the | ||
territory of one or more other school districts in | ||
accordance with Article 7 of the School Code; or | ||
(3) a cooperative high school is formed in accordance | ||
with subsection (c) of Section 10-22.22 of the School Code.
| ||
A new elementary district formed from a school district | ||
conversion, as defined in Section 11E-15 of the School Code, | ||
may use only the application of the dissolved district whose | ||
territory is now included in the new elementary district and |
must obtain the written approval of the local school board of | ||
any other school district that includes territory from that | ||
dissolved district. A new high school district formed from a | ||
school district conversion, as defined in Section 11E-15 of the | ||
School Code, may use only the application of any dissolved | ||
district whose territory is now included in the new high school | ||
district, but only after obtaining the written approval of the | ||
local school board of any other school district that includes | ||
territory from that dissolved district. A cooperative high | ||
school using this Section must obtain the written approval of | ||
the local school board of the member school district whose | ||
application it is using. All other eligibility and project | ||
standards apply to this Section. | ||
(Source: P.A. 96-37, eff. 7-13-09; 96-731, eff. 8-25-09; | ||
96-1000, eff. 7-2-10; 96-1381, eff. 1-1-11; 96-1467, eff. | ||
8-20-10; 97-232, eff. 7-28-11; 97-333, eff. 8-12-11.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
|