Public Act 099-0908
 
SB0516 EnrolledLRB099 03056 HLH 23064 b



    AN ACT concerning revenue.

 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly: 




 
    Section 5. The School Code is amended  by changing Sections 
17-2, 17-2.2a, and  17-2.2c and by adding Section 17-2.2e as 
follows:
 



    (105 ILCS 5/17-2)  (from Ch. 122, par. 17-2)



    Sec. 17-2. Tax levies; purposes; rates. Except as otherwise 
provided in
Articles 12 and 13 of this Act, and except as 
provided in Section 17-2.2e of this Act, the following maximum 
rates shall apply to all
taxes levied after August 10, 1965, in 
districts having a population of less
than 500,000 inhabitants, 
including those districts organized under Article 11
of the 
School Code. The school board of any district having a 
population of
less than 500,000 inhabitants may levy a tax 
annually, at not to exceed the
maximum rates and for the 
specified purposes, upon all the taxable property of
the 
district at the value, as equalized or assessed by the 
Department of
Revenue as follows:


        (1) districts maintaining only grades 1 through 8, .92% 
    for educational
purposes and .25% for operations and 
    maintenance purposes;


        (2) districts maintaining only grades 9 through 12, 
    .92% for
educational purposes and .25% for operations and 
    maintenance purposes;


        (3) districts maintaining grades 1 through 12, 1.63% 
    for the 1985-86
school year, 1.68% for the 1986-87 school 
    year, 1.75% for the 1987-88
school year and 1.84% for the 
    1988-89 school year and thereafter for
educational 
    purposes and .405% for the 1989-90 school year, .435% for 
    the
1990-91 school year, .465% for the 1991-92 school year, 
    and .50% for the
1992-93 school year and thereafter for 
    operations and maintenance purposes;


        (4) all districts, 0.75% for capital improvement 
    purposes (which is in
addition to the levy for operations 
    and maintenance purposes), which tax is to
be
levied, 
    accumulated for not more than 6 years, and spent for 
    capital
improvement purposes (including but not limited to 
    the construction of a new
school building or buildings or 
    the purchase of school grounds on which any new
school 
    building is to be constructed or located, or both) only in 
    accordance
with Section 17-2.3 of this Act;


        (5) districts maintaining only grades 1 through 8, .12% 
    for
transportation purposes, provided that districts 
    maintaining only grades
kindergarten through 8 which have 
    an enrollment of at least 2600 students
may levy, subject 
    to Section 17-2.2, at not to exceed a maximum rate of
.20% 
    for transportation purposes for any school year in which 
    the number of
students requiring transportation in the 
    district exceeds by at least 2%
the number of students 
    requiring transportation in the district during the

    preceding school year, as verified in the district's claim 
    for pupil
transportation and reimbursement and as 
    certified by the State Board of
Education to the county 
    clerk of the county in which such district is
located not 
    later than November 15 following the submission of such 
    claim;
districts maintaining only grades 9 through 12, .12% 
    for transportation
purposes; and districts maintaining 
    grades 1 through 12, .14% for the
1985-86 school year, .16% 
    for the 1986-87 school year, .18% for the 1987-88
school 
    year and .20% for the 1988-89 school year and thereafter, 
    for
transportation purposes;


        (6) districts providing summer classes, .15% for 
    educational
purposes, subject to Section 17-2.1 of this 
    Act.

    Whenever any special charter school district operating 
grades 1
through 12, has organized or shall organize under the 
general school
law, the district so organized may continue to 
levy taxes at not to
exceed the rate at which taxes were last 
actually extended by the
special charter district, except that 
if such rate at which taxes were
last actually extended by such 
special charter district was less than
the maximum rate for 
districts maintaining grades 1 through 12
authorized under this 
Section, such special charter district
nevertheless may levy 
taxes at a rate not to exceed the maximum rate for
districts 
maintaining grades 1 through 12 authorized under this Section,

and except that if any such district maintains only grades 1 
through 8,
the board may levy, for educational purposes, at a 
rate not to exceed
the maximum rate for elementary districts 
authorized under this Section.

    Maximum rates before or after established in excess of 
those
prescribed shall not be affected by the amendatory Act of 
1965.

(Source: P.A. 87-984; 87-1023; 88-45.)

 



    (105 ILCS 5/17-2.2a)  (from Ch. 122, par. 17-2.2a)



    Sec. 17-2.2a. (a) Tax for special education programs. 
    (a) The
school board of any district having a population of 
less than 500,000
inhabitants may, by proper resolution, levy 
an annual tax upon the value
as equalized or assessed by the 
Department of Revenue, for special
education purposes, 
including the purposes authorized by Section 10-22.31b as

follows:

        (1) districts maintaining only grades kindergarten 
    through 8, and
prior to July 1, 1970, districts maintaining 
    only grades 1 through 8, .02%;

        (2) districts maintaining only grades 9 through 12, 
    .02%;

        (3) districts maintaining only grades kindergarten 
    through 12, and
prior to July 1, 1970, districts 
    maintaining only grades 1 through 12, .04%.

    The revenue raised by such tax shall be used only for 
special education
purposes, including the construction and 
maintenance of special education
facilities.

    Upon proper resolution of the school board, the school 
district may
accumulate such funds for special education 
building purposes for a
period of 8 years. 

    Buildings constructed under the provisions of this Section 
shall comply with
the building code authorized under Section 
2-3.12.

    If it is no longer feasible or economical to utilize 
classroom facilities
constructed with revenues raised and 
accumulated by the tax for special
education building purposes, 
the district, or cooperative district by
unanimous consent, may 
with the approval of the regional superintendent
of schools and 
the State Superintendent of Education use such facilities
for 
regular school purposes.  The district or cooperative of 
districts
shall make comparable facilities available for 
special education
purposes at another attendance center which 
is in a more practical
location due to the proximity of the 
students served.

    (b) If the school board of any district that has levied the 
tax
authorized by this Section determines that the accumulated 
funds from
such tax and from the $1,000 State reimbursement per 
professional worker
received under Section 14-13.02 are no 
longer required for special
education building purposes, the 
board may by proper resolution transfer
such funds to any other 
fund to be used for any special education purposes
authorized 
by Article 14.  Such transfer shall not be made until after the

regional superintendent has certified to the State 
Superintendent of
Education that adequate housing provisions 
have been made for all children
with disabilities residing in 
the school district. 

    (c) The tax rate limits specified in this Section may be 
increased to
.40% by districts maintaining only grades 
kindergarten through 8
or only
grades 9 through 12, and to .80% 
by districts maintaining grades
kindergarten through 12, upon 
the approval of a proposition to effect such
increase by a 
majority of the electors voting on such proposition at a

regular scheduled election.  The 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.  If at such election a 
majority of the votes cast on the proposition
is in favor 
thereof, the school board may thereafter until such authority

is revoked in like manner levy annually the tax so authorized.

    (d) The tax rate limits specified in this Section may also 
be increased as provided in Section 17-2.2e. 
(Source: P.A. 89-397, eff. 8-20-95; 90-757, eff. 8-14-98; 
revised 11-7-16.)

 



    (105 ILCS 5/17-2.2c)  (from Ch. 122, par. 17-2.2c)



    Sec. 17-2.2c. 
Tax for leasing educational facilities or 
computer technology
or both, and for temporary relocation 
expense purposes.  The school board of
any district, by proper 
resolution, may levy an annual tax, in
addition to any other 
taxes and not subject to the limitations specified
elsewhere in 
this Article, not to exceed .05% upon the value of the taxable

property as equalized or assessed by the Department of Revenue, 
for the purpose
of leasing educational facilities or computer 
technology or both, and, in order
to repay the State all moneys 
distributed to it for temporary relocation
expenses of the 
district, may levy an annual tax not to exceed .05% upon the

value of the taxable property as equalized or assessed by the 
Department of
Revenue for a period not to exceed 7 years for 
the purpose of providing for the
repayment of moneys 
distributed for temporary relocation expenses of the school

district pursuant to Section 2-3.77.

    The tax rate limit specified by this Section with respect 
to an annual
tax levied for the purpose of leasing educational 
facilities or computer
technology or both 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.

    The tax rate limit specified in this Section may also be 
increased as provided in Section 17-2.2e. 
    The district is authorized to pledge any tax levied 
pursuant to this
Section for the purpose of leasing educational 
facilities or computer
technology or both to secure the payment 
of any lease, lease-purchase
agreement, or installment 
purchase agreement entered into by the district for
such 
purpose.

    For the purposes of this Section, "leasing of educational 
facilities or
computer technology or both" includes any payment 
with respect to a lease,
lease-purchase agreement, or 
installment purchase agreement to acquire or use
buildings, 
rooms, grounds, and appurtenances to be used by the district 
for the
use of schools or for school administration purposes 
and all
equipment, fixtures, renovations, and improvements to 
existing facilities of
the district necessary to accommodate 
computers, as well as computer hardware
and software.

    Any school district may abolish or abate its fund for 
leasing educational
facilities or computer technology or both 
and for temporary relocation
expense purposes upon the adoption

of a resolution so providing and upon a determination by the 
school board that
the moneys in the fund are no longer needed 
for leasing educational facilities
or computer technology or 
both or for temporary relocation expense
purposes.  The 
resolution shall direct the
transfer of any balance in the fund 
to another school district fund or funds
immediately upon the 
resolution taking effect.  Thereafter, any outstanding
taxes of 
the school district levied pursuant to this Section shall be

collected and paid into the fund or funds as directed by the 
school board.
Nothing in this Section shall prevent a school 
district that has abolished or
abated the fund from again 
creating a fund for leasing educational facilities
and for 
temporary relocation expense purposes in the manner provided in 
this
Section.

(Source: P.A. 89-106, eff. 7-7-95; 90-97, eff. 7-11-97; 90-464, 
eff.
8-17-97; 90-655, eff. 7-30-98.)

 
    (105 ILCS 5/17-2.2e new)
    Sec. 17-2.2e. Maximum tax rates.  Notwithstanding any other 
provision of law, beginning in levy year 2016, a school 
district that contains a federal military installation and is 
eligible to receive impact aid under Section 8003(b) of the 
federal Elementary and Secondary Education
Act or any successor 
program may, subject to the restrictions set forth in this 
Section, levy taxes for any of the following purposes at a rate 
that exceeds the maximum rate set forth in Section 17-2, 
Section 17-2.2a, or Section 17-2.2c, as applicable: 
        (1) for educational purposes;
        (2) for operations and maintenance purposes; 
        (3) for special education programs; 
        (4) for leasing educational facilities or computer 
    technology or both; or 
        (5) for transportation purposes. 
    If the school district levies a tax for any of the purposes 
set forth in items (1) through (5) that exceeds the maximum 
rate set forth for that purpose, it shall first adopt an 
ordinance setting forth the preliminary tax rates  for all 
purposes for the taxable year and submit those extensions and 
rates to the county clerk. The tax rates  for items (1) through 
(5), as provided in that ordinance, may not exceed the maximum 
rates for those purposes set forth in Section 17-2, Section 
17-2.2a, or Section 17-2.2c.  Upon receiving the tax levy 
confirmation with the extensions and rates from the county 
clerk, the district may, at a public hearing, adopt an 
ordinance adjusting those preliminary tax rates. Notice of the 
public hearing shall be provided in the form and manner set 
forth in Sections 18-75 and 18-80 of the Property Tax Code not 
more than 14 days nor less than 7 days prior to the date of the 
public hearing. The adjusted tax rates for items (1) through 
(5) may exceed the maximum rates, provided that the adjusted 
aggregate tax rate for all purposes may not exceed the 
aggregate tax rate for all purposes set forth in the ordinance 
setting forth the preliminary tax rates. 
 

    Section 99. Effective date. This Act takes effect upon 
becoming law.

Effective Date:  12/16/2016