093_SB1498ham002 LRB093 06568 SJM 20199 a 1 AMENDMENT TO SENATE BILL 1498 2 AMENDMENT NO. . Amend Senate Bill 1498 by replacing 3 everything after the enacting clause with the following: 4 "Section 5. The Economic Development Area Tax Increment 5 Allocation Act is amended by changing Section 6 as follows: 6 (20 ILCS 620/6) (from Ch. 67 1/2, par. 1006) 7 Sec. 6. Filing with county clerk; certification of 8 initial equalized assessed value. 9 (a) The municipality shall file a certified copy of any 10 ordinance authorizing tax increment allocation financing for 11 an economic development project area with the county clerk, 12 and the county clerk shall immediately thereafter determine 13 (1) the most recently ascertained equalized assessed value of 14 each lot, block, tract or parcel of real property within the 15 economic development project area from which shall be 16 deducted the homestead exemptions provided by Sections 17 15-170,and15-175, and 15-176 of the Property Tax Code, 18 which value shall be the "initial equalized assessed value" 19 of each such piece of property, and (2) the total equalized 20 assessed value of all taxable real property within the 21 economic development project area by adding together the most 22 recently ascertained equalized assessed value of each taxable -2- LRB093 06568 SJM 20199 a 1 lot, block, tract, or parcel of real property within such 2 economic development project area, from which shall be 3 deducted the homestead exemptions provided by Sections 4 15-170,and15-175, and 15-176 of the Property Tax Code, and 5 shall certify such amount as the "total initial equalized 6 assessed value" of the taxable real property within the 7 economic development project area. 8 (b) After the county clerk has certified the "total 9 initial equalized assessed value" of the taxable real 10 property in the economic development project area, then in 11 respect to every taxing district containing an economic 12 development project area, the county clerk or any other 13 official required by law to ascertain the amount of the 14 equalized assessed value of all taxable property within that 15 taxing district for the purpose of computing the rate per 16 cent of tax to be extended upon taxable property within that 17 taxing district, shall in every year that tax increment 18 allocation financing is in effect ascertain the amount of 19 value of taxable property in an economic development project 20 area by including in that amount the lower of the current 21 equalized assessed value or the certified "total initial 22 equalized assessed value" of all taxable real property in 23 such area. The rate per cent of tax determined shall be 24 extended to the current equalized assessed value of all 25 property in the economic development project area in the same 26 manner as the rate per cent of tax is extended to all other 27 taxable property in the taxing district. The method of 28 allocating taxes established under this Section shall 29 terminate when the municipality adopts an ordinance 30 dissolving the special tax allocation fund for the economic 31 development project area, terminating the economic 32 development project area, and terminating the use of tax 33 increment allocation financing for the economic development 34 project area. This Act shall not be construed as relieving -3- LRB093 06568 SJM 20199 a 1 property owners within an economic development project area 2 from paying a uniform rate of taxes upon the current 3 equalized assessed value of their taxable property as 4 provided in the Property Tax Code. 5 (Source: P.A. 88-670, eff. 12-2-94.) 6 Section 10. The Property Tax Code is amended by changing 7 Sections 14-15, 15-10, 15-170, 15-172, 15-175, 15-180, and 8 20-178 and by adding Section 15-176 as follows: 9 (35 ILCS 200/14-15) 10 Sec. 14-15. Certificate of error; counties of 3,000,000 11 or more. 12 (a) In counties with 3,000,000 or more inhabitants, if, 13 after the assessment is certified pursuant to Section 16-150, 14 but subject to the limitations of subsection (c) of this 15 Section, the county assessor discovers an error or mistake in 16 the assessment, the assessor shall execute a certificate 17 setting forth the nature and cause of the error. The 18 certificate when endorsed by the county assessor, or when 19 endorsed by the county assessor and board of appeals (until 20 the first Monday in December 1998 and the board of review 21 beginning the first Monday in December 1998 and thereafter) 22 where the certificate is executed for any assessment which 23 was the subject of a complaint filed in the board of appeals 24 (until the first Monday in December 1998 and the board of 25 review beginning the first Monday in December 1998 and 26 thereafter) for the tax year for which the certificate is 27 issued, may, either be certified according to the procedure 28 authorized by this Section or be presented and received in 29 evidence in any court of competent jurisdiction. 30 Certification is authorized, at the discretion of the county 31 assessor, for: (1) certificates of error allowing homestead 32 exemptions pursuant to Sections 15-170, 15-172,and15-175, -4- LRB093 06568 SJM 20199 a 1 and 15-176; (2) certificates of error on residential property 2 of 6 units or less; (3) certificates of error allowing 3 exemption of the property pursuant to Section 14-25; and (4) 4 other certificates of error reducing assessed value by less 5 than $100,000. Any certificate of error not certified shall 6 be presented to the court. The county assessor shall develop 7 reasonable procedures for the filing and processing of 8 certificates of error. Prior to the certification or 9 presentation to the court, the county assessor or his or her 10 designee shall execute and include in the certificate of 11 error a statement attesting that all procedural requirements 12 pertaining to the issuance of the certificate of error have 13 been met and that in fact an error exists. When so introduced 14 in evidence such certificate shall become a part of the court 15 records, and shall not be removed from the files except upon 16 the order of the court. 17 Certificates of error that will be presented to the court 18 shall be filed as an objection in the application for 19 judgment and order of sale for the year in relation to which 20 the certificate is made or as an amendment to the objection 21 under subsection (b). Certificates of error that are to be 22 certified according to the procedure authorized by this 23 Section need not be presented to the court as an objection or 24 an amendment under subsection (b). The State's Attorney of 25 the county in which the property is situated shall mail a 26 copy of any final judgment entered by the court regarding any 27 certificate of error to the taxpayer of record for the year 28 in question. 29 Any unpaid taxes after the entry of the final judgment by 30 the court or certification on certificates issued under this 31 Section may be included in a special tax sale, provided that 32 an advertisement is published and a notice is mailed to the 33 person in whose name the taxes were last assessed, in a form 34 and manner substantially similar to the advertisement and -5- LRB093 06568 SJM 20199 a 1 notice required under Sections 21-110 and 21-135. The 2 advertisement and sale shall be subject to all provisions of 3 law regulating the annual advertisement and sale of 4 delinquent property, to the extent that those provisions may 5 be made applicable. 6 A certificate of error certified under this Section shall 7 be given effect by the county treasurer, who shall mark the 8 tax books and, upon receipt of one of the following 9 certificates from the county assessor or the county assessor 10 and the board of review where the board of review is required 11 to endorse the certificate of error, shall issue refunds to 12 the taxpayer accordingly: 13 "CERTIFICATION 14 I, .................., county assessor, hereby certify 15 that the Certificates of Error set out on the attached 16 list have been duly issued to correct an error or mistake 17 in the assessment." 18 "CERTIFICATION 19 I, .................., county assessor, and we, 20 ........................................................, 21 members of the board of review, hereby certify that the 22 Certificates of Error set out on the attached list have 23 been duly issued to correct an error or mistake in the 24 assessment and that any certificates of error required to 25 be endorsed by the board of review have been so 26 endorsed." 27 The county treasurer has the power to mark the tax books 28 to reflect the issuance of certificates of error certified 29 according to the procedure authorized in this Section for 30 certificates of error issued under Section 14-25 or 31 certificates of error issued to and including 3 years after 32 the date on which the annual judgment and order of sale for 33 that tax year was first entered. The county treasurer has -6- LRB093 06568 SJM 20199 a 1 the power to issue refunds to the taxpayer as set forth above 2 until all refunds authorized by this Section have been 3 completed. 4 To the extent that the certificate of error obviates the 5 liability for nonpayment of taxes, certification of a 6 certificate of error according to the procedure authorized in 7 this Section shall operate to vacate any judgment or 8 forfeiture as to that year's taxes, and the warrant books and 9 judgment books shall be marked to reflect that the judgment 10 or forfeiture has been vacated. 11 (b) Nothing in subsection (a) of this Section shall be 12 construed to prohibit the execution, endorsement, issuance, 13 and adjudication of a certificate of error if (i) the annual 14 judgment and order of sale for the tax year in question is 15 reopened for further proceedings upon consent of the county 16 collector and county assessor, represented by the State's 17 Attorney, and (ii) a new final judgment is subsequently 18 entered pursuant to the certificate. This subsection (b) 19 shall be construed as declarative of existing law and not as 20 a new enactment. 21 (c) No certificate of error, other than a certificate to 22 establish an exemption under Section 14-25, shall be executed 23 for any tax year more than 3 years after the date on which 24 the annual judgment and order of sale for that tax year was 25 first entered, except that during calendar years 1999 and 26 2000 a certificate of error may be executed for any tax year, 27 provided that the error or mistake in the assessment was 28 discovered no more than 3 years after the date on which the 29 annual judgment and order of sale for that tax year was first 30 entered. 31 (d) The time limitation of subsection (c) shall not 32 apply to a certificate of error correcting an assessment to 33 $1, under Section 10-35, on a parcel that a subdivision or 34 planned development has acquired by adverse possession, if -7- LRB093 06568 SJM 20199 a 1 during the tax year for which the certificate is executed the 2 subdivision or planned development used the parcel as common 3 area, as defined in Section 10-35, and if application for the 4 certificate of error is made prior to December 1, 1997. 5 (e) The changes made by this amendatory Act of the 91st 6 General Assembly apply to certificates of error issued 7 before, on, and after the effective date of this amendatory 8 Act of the 91st General Assembly. 9 (Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, 10 eff. 7-30-98; 91-393, eff. 7-30-99; 91-686, eff. 1-26-00.) 11 (35 ILCS 200/15-10) 12 Sec. 15-10. Exempt property; procedures for 13 certification. All property granted an exemption by the 14 Department pursuant to the requirements of Section 15-5 and 15 described in the Sections following Section 15-30 and 16 preceding Section 16-5, to the extent therein limited, is 17 exempt from taxation. In order to maintain that exempt 18 status, the titleholder or the owner of the beneficial 19 interest of any property that is exempt must file with the 20 chief county assessment officer, on or before January 31 of 21 each year (May 31 in the case of property exempted by Section 22 15-170), an affidavit stating whether there has been any 23 change in the ownership or use of the property or the status 24 of the owner-resident, or that a disabled veteran who 25 qualifies under Section 15-165 owned and used the property as 26 of January 1 of that year. The nature of any change shall be 27 stated in the affidavit. Failure to file an affidavit 28 shall, in the discretion of the assessment officer, 29 constitute cause to terminate the exemption of that property, 30 notwithstanding any other provision of this Code. Owners of 5 31 or more such exempt parcels within a county may file a single 32 annual affidavit in lieu of an affidavit for each parcel. 33 The assessment officer, upon request, shall furnish an -8- LRB093 06568 SJM 20199 a 1 affidavit form to the owners, in which the owner may state 2 whether there has been any change in the ownership or use of 3 the property or status of the owner or resident as of January 4 1 of that year. The owner of 5 or more exempt parcels shall 5 list all the properties giving the same information for each 6 parcel as required of owners who file individual affidavits. 7 However, titleholders or owners of the beneficial 8 interest in any property exempted under any of the following 9 provisions are not required to submit an annual filing under 10 this Section: 11 (1) Section 15-45 (burial grounds) in counties of 12 less than 3,000,000 inhabitants and owned by a 13 not-for-profit organization. 14 (2) Section 15-40. 15 (3) Section 15-50 (United States property). 16 If there is a change in use or ownership, however, notice 17 must be filed pursuant to Section 15-20. 18 An application for homestead exemptions shall be filed as 19 provided in Section 15-170 (senior citizens homestead 20 exemption), Section 15-172 (senior citizens assessment freeze 21 homestead exemption), and SectionsSection15-175 and 15-176 22 (general homestead exemption), respectively. 23 (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.) 24 (35 ILCS 200/15-170) 25 Sec. 15-170. Senior Citizens Homestead Exemption. An 26 annual homestead exemption limited, except as described here 27 with relation to cooperatives or life care facilities, to a 28 maximum reduction set forth below from the property's value, 29 as equalized or assessed by the Department, is granted for 30 property that is occupied as a residence by a person 65 31 years of age or older who is liable for paying real estate 32 taxes on the property and is an owner of record of the 33 property or has a legal or equitable interest therein as -9- LRB093 06568 SJM 20199 a 1 evidenced by a written instrument, except for a leasehold 2 interest, other than a leasehold interest of land on which a 3 single family residence is located, which is occupied as a 4 residence by a person 65 years or older who has an ownership 5 interest therein, legal, equitable or as a lessee, and on 6 which he or she is liable for the payment of property taxes. 7 The maximum reduction shall be $2,500 in counties with 8 3,000,000 or more inhabitants and $2,000 in all other 9 counties. For land improved with an apartment building owned 10 and operated as a cooperative, the maximum reduction from the 11 value of the property, as equalized by the Department, shall 12 be multiplied by the number of apartments or units occupied 13 by a person 65 years of age or older who is liable, by 14 contract with the owner or owners of record, for paying 15 property taxes on the property and is an owner of record of a 16 legal or equitable interest in the cooperative apartment 17 building, other than a leasehold interest. For land improved 18 with a life care facility, the maximum reduction from the 19 value of the property, as equalized by the Department, shall 20 be multiplied by the number of apartments or units occupied 21 by persons 65 years of age or older, irrespective of any 22 legal, equitable, or leasehold interest in the facility, who 23 are liable, under a contract with the owner or owners of 24 record of the facility, for paying property taxes on the 25 property. In a cooperative or a life care facility where a 26 homestead exemption has been granted, the cooperative 27 association or the management firm of the cooperative or 28 facility shall credit the savings resulting from that 29 exemption only to the apportioned tax liability of the owner 30 or resident who qualified for the exemption. Any person who 31 willfully refuses to so credit the savings shall be guilty of 32 a Class B misdemeanor. Under this Section and Section 15-175, 33 "life care facility" means a facility as defined in Section 2 34 of the Life Care Facilities Act, with which the applicant for -10- LRB093 06568 SJM 20199 a 1 the homestead exemption has a life care contract as defined 2 in that Act. 3 When a homestead exemption has been granted under this 4 Section and the person qualifying subsequently becomes a 5 resident of a facility licensed under the Nursing Home Care 6 Act, the exemption shall continue so long as the residence 7 continues to be occupied by the qualifying person's spouse if 8 the spouse is 65 years of age or older, or if the residence 9 remains unoccupied but is still owned by the person qualified 10 for the homestead exemption. 11 A person who will be 65 years of age during the current 12 assessment year shall be eligible to apply for the homestead 13 exemption during that assessment year. Application shall be 14 made during the application period in effect for the county 15 of his residence. 16 Beginning with assessment year 2003, for taxes payable in 17 2004, property that is first occupied as a residence after 18 January 1 of any assessment year by a person who is eligible 19 for the senior citizens homestead exemption under this 20 Section must be granted a pro-rata exemption for the 21 assessment year. The amount of the pro-rata exemption is the 22 exemption allowed in the county under this Section divided by 23 365 and multiplied by the number of days during the 24 assessment year the property is occupied as a residence by a 25 person eligible for the exemption under this Section. The 26 chief county assessment officer must adopt reasonable 27 procedures to establish eligibility for this pro-rata 28 exemption. 29 The assessor or chief county assessment officer may 30 determine the eligibility of a life care facility to receive 31 the benefits provided by this Section, by affidavit, 32 application, visual inspection, questionnaire or other 33 reasonable methods in order to insure that the tax savings 34 resulting from the exemption are credited by the management -11- LRB093 06568 SJM 20199 a 1 firm to the apportioned tax liability of each qualifying 2 resident. The assessor may request reasonable proof that the 3 management firm has so credited the exemption. 4 The chief county assessment officer of each county with 5 less than 3,000,000 inhabitants shall provide to each person 6 allowed a homestead exemption under this Section a form to 7 designate any other person to receive a duplicate of any 8 notice of delinquency in the payment of taxes assessed and 9 levied under this Code on the property of the person 10 receiving the exemption. The duplicate notice shall be in 11 addition to the notice required to be provided to the person 12 receiving the exemption, and shall be given in the manner 13 required by this Code. The person filing the request for the 14 duplicate notice shall pay a fee of $5 to cover 15 administrative costs to the supervisor of assessments, who 16 shall then file the executed designation with the county 17 collector. Notwithstanding any other provision of this Code 18 to the contrary, the filing of such an executed designation 19 requires the county collector to provide duplicate notices as 20 indicated by the designation. A designation may be rescinded 21 by the person who executed such designation at any time, in 22 the manner and form required by the chief county assessment 23 officer. 24 The assessor or chief county assessment officer may 25 determine the eligibility of residential property to receive 26 the homestead exemption provided by this Section by 27 application, visual inspection, questionnaire or other 28 reasonable methods. The determination shall be made in 29 accordance with guidelines established by the Department. 30 In counties with less than 3,000,000 inhabitants, the 31 county board may by resolution provide that if a person has 32 been granted a homestead exemption under this Section, the 33 person qualifying need not reapply for the exemption. 34 In counties with 3,000,000 or more inhabitants, if a -12- LRB093 06568 SJM 20199 a 1 property has been granted a homestead exemption under this 2 Section, the person qualifying need not reapply for the 3 exemption. 4 In counties with less than 3,000,000 inhabitants, if the 5 assessor or chief county assessment officer requires annual 6 application for verification of eligibility for an exemption 7 once granted under this Section, the application shall be 8 mailed to the taxpayer. 9 The assessor or chief county assessment officer shall 10 notify each person who qualifies for an exemption under this 11 Section that the person may also qualify for deferral of real 12 estate taxes under the Senior Citizens Real Estate Tax 13 Deferral Act. The notice shall set forth the qualifications 14 needed for deferral of real estate taxes, the address and 15 telephone number of county collector, and a statement that 16 applications for deferral of real estate taxes may be 17 obtained from the county collector. 18 Notwithstanding Sections 6 and 8 of the State Mandates 19 Act, no reimbursement by the State is required for the 20 implementation of any mandate created by this Section. 21 (Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.) 22 (35 ILCS 200/15-172) 23 Sec. 15-172. Senior Citizens Assessment Freeze Homestead 24 Exemption. 25 (a) This Section may be cited as the Senior Citizens 26 Assessment Freeze Homestead Exemption. 27 (b) As used in this Section: 28 "Applicant" means an individual who has filed an 29 application under this Section. 30 "Base amount" means the base year equalized assessed 31 value of the residence plus the first year's equalized 32 assessed value of any added improvements which increased the 33 assessed value of the residence after the base year. -13- LRB093 06568 SJM 20199 a 1 "Base year" means the taxable year prior to the taxable 2 year for which the applicant first qualifies and applies for 3 the exemption provided that in the prior taxable year the 4 property was improved with a permanent structure that was 5 occupied as a residence by the applicant who was liable for 6 paying real property taxes on the property and who was either 7 (i) an owner of record of the property or had legal or 8 equitable interest in the property as evidenced by a written 9 instrument or (ii) had a legal or equitable interest as a 10 lessee in the parcel of property that was single family 11 residence. If in any subsequent taxable year for which the 12 applicant applies and qualifies for the exemption the 13 equalized assessed value of the residence is less than the 14 equalized assessed value in the existing base year (provided 15 that such equalized assessed value is not based on an 16 assessed value that results from a temporary irregularity in 17 the property that reduces the assessed value for one or more 18 taxable years), then that subsequent taxable year shall 19 become the base year until a new base year is established 20 under the terms of this paragraph. For taxable year 1999 21 only, the Chief County Assessment Officer shall review (i) 22 all taxable years for which the applicant applied and 23 qualified for the exemption and (ii) the existing base year. 24 The assessment officer shall select as the new base year the 25 year with the lowest equalized assessed value. An equalized 26 assessed value that is based on an assessed value that 27 results from a temporary irregularity in the property that 28 reduces the assessed value for one or more taxable years 29 shall not be considered the lowest equalized assessed value. 30 The selected year shall be the base year for taxable year 31 1999 and thereafter until a new base year is established 32 under the terms of this paragraph. 33 "Chief County Assessment Officer" means the County 34 Assessor or Supervisor of Assessments of the county in which -14- LRB093 06568 SJM 20199 a 1 the property is located. 2 "Equalized assessed value" means the assessed value as 3 equalized by the Illinois Department of Revenue. 4 "Household" means the applicant, the spouse of the 5 applicant, and all persons using the residence of the 6 applicant as their principal place of residence. 7 "Household income" means the combined income of the 8 members of a household for the calendar year preceding the 9 taxable year. 10 "Income" has the same meaning as provided in Section 3.07 11 of the Senior Citizens and Disabled Persons Property Tax 12 Relief and Pharmaceutical Assistance Act, except that, 13 beginning in assessment year 2001, "income" does not include 14 veteran's benefits. 15 "Internal Revenue Code of 1986" means the United States 16 Internal Revenue Code of 1986 or any successor law or laws 17 relating to federal income taxes in effect for the year 18 preceding the taxable year. 19 "Life care facility that qualifies as a cooperative" 20 means a facility as defined in Section 2 of the Life Care 21 Facilities Act. 22 "Residence" means the principal dwelling place and 23 appurtenant structures used for residential purposes in this 24 State occupied on January 1 of the taxable year by a 25 household and so much of the surrounding land, constituting 26 the parcel upon which the dwelling place is situated, as is 27 used for residential purposes. If the Chief County Assessment 28 Officer has established a specific legal description for a 29 portion of property constituting the residence, then that 30 portion of property shall be deemed the residence for the 31 purposes of this Section. 32 "Taxable year" means the calendar year during which ad 33 valorem property taxes payable in the next succeeding year 34 are levied. -15- LRB093 06568 SJM 20199 a 1 (c) Beginning in taxable year 1994, a senior citizens 2 assessment freeze homestead exemption is granted for real 3 property that is improved with a permanent structure that is 4 occupied as a residence by an applicant who (i) is 65 years 5 of age or older during the taxable year, (ii) has a household 6 income of $35,000 or less prior to taxable year 1999,or7 $40,000 or less in taxable yearsyear1999 through 2002, or 8 $45,000 or less in taxable year 2003 and thereafter, (iii) is 9 liable for paying real property taxes on the property, and 10 (iv) is an owner of record of the property or has a legal or 11 equitable interest in the property as evidenced by a written 12 instrument. This homestead exemption shall also apply to a 13 leasehold interest in a parcel of property improved with a 14 permanent structure that is a single family residence that is 15 occupied as a residence by a person who (i) is 65 years of 16 age or older during the taxable year, (ii) has a household 17 income of $35,000 or less prior to taxable year 1999,or18 $40,000 or less in taxable yearsyear1999 through 2002, or 19 $45,000 or less in taxable year 2003 and thereafter, (iii) 20 has a legal or equitable ownership interest in the property 21 as lessee, and (iv) is liable for the payment of real 22 property taxes on that property. 23 The amount of this exemption shall be the equalized 24 assessed value of the residence in the taxable year for which 25 application is made minus the base amount. 26 When the applicant is a surviving spouse of an applicant 27 for a prior year for the same residence for which an 28 exemption under this Section has been granted, the base year 29 and base amount for that residence are the same as for the 30 applicant for the prior year. 31 Each year at the time the assessment books are certified 32 to the County Clerk, the Board of Review or Board of Appeals 33 shall give to the County Clerk a list of the assessed values 34 of improvements on each parcel qualifying for this exemption -16- LRB093 06568 SJM 20199 a 1 that were added after the base year for this parcel and that 2 increased the assessed value of the property. 3 In the case of land improved with an apartment building 4 owned and operated as a cooperative or a building that is a 5 life care facility that qualifies as a cooperative, the 6 maximum reduction from the equalized assessed value of the 7 property is limited to the sum of the reductions calculated 8 for each unit occupied as a residence by a personor persons9 (i) 65 years of age or older, (ii) with a household income of 10 $35,000 or less prior to taxable year 1999,or$40,000 or 11 less in taxable yearsyear1999 through 2002, or $45,000 or 12 less in taxable year 2003 and thereafter, (iii) who is 13 liable, by contract with the owner or owners of record, for 14 paying real property taxes on the property, and (iv) who is 15 an owner of record of a legal or equitable interest in the 16 cooperative apartment building, other than a leasehold 17 interest. In the instance of a cooperative where a homestead 18 exemption has been granted under this Section, the 19 cooperative association or its management firm shall credit 20 the savings resulting from that exemption only to the 21 apportioned tax liability of the owner who qualified for the 22 exemption. Any person who willfully refuses to credit that 23 savings to an owner who qualifies for the exemption is guilty 24 of a Class B misdemeanor. 25 When a homestead exemption has been granted under this 26 Section and an applicant then becomes a resident of a 27 facility licensed under the Nursing Home Care Act, the 28 exemption shall be granted in subsequent years so long as the 29 residence (i) continues to be occupied by the qualified 30 applicant's spouse or (ii) if remaining unoccupied, is still 31 owned by the qualified applicant for the homestead exemption. 32 Beginning January 1, 1997, when an individual dies who 33 would have qualified for an exemption under this Section, and 34 the surviving spouse does not independently qualify for this -17- LRB093 06568 SJM 20199 a 1 exemption because of age, the exemption under this Section 2 shall be granted to the surviving spouse for the taxable year 3 preceding and the taxable year of the death, provided that, 4 except for age, the surviving spouse meets all other 5 qualifications for the granting of this exemption for those 6 years. 7 When married persons maintain separate residences, the 8 exemption provided for in this Section may be claimed by only 9 one of such persons and for only one residence. 10 For taxable year 1994 only, in counties having less than 11 3,000,000 inhabitants, to receive the exemption, a person 12 shall submit an application by February 15, 1995 to the Chief 13 County Assessment Officer of the county in which the property 14 is located. In counties having 3,000,000 or more 15 inhabitants, for taxable year 1994 and all subsequent taxable 16 years, to receive the exemption, a person may submit an 17 application to the Chief County Assessment Officer of the 18 county in which the property is located during such period as 19 may be specified by the Chief County Assessment Officer. The 20 Chief County Assessment Officer in counties of 3,000,000 or 21 more inhabitants shall annually give notice of the 22 application period by mail or by publication. In counties 23 having less than 3,000,000 inhabitants, beginning with 24 taxable year 1995 and thereafter, to receive the exemption, a 25 person shall submit an application by July 1 of each taxable 26 year to the Chief County Assessment Officer of the county in 27 which the property is located. A county may, by ordinance, 28 establish a date for submission of applications that is 29 different than July 1. The applicant shall submit with the 30 application an affidavit of the applicant's total household 31 income, age, marital status (and if married the name and 32 address of the applicant's spouse, if known), and principal 33 dwelling place of members of the household on January 1 of 34 the taxable year. The Department shall establish, by rule, a -18- LRB093 06568 SJM 20199 a 1 method for verifying the accuracy of affidavits filed by 2 applicants under this Section. The applications shall be 3 clearly marked as applications for the Senior Citizens 4 Assessment Freeze Homestead Exemption. 5 Notwithstanding any other provision to the contrary, in 6 counties having fewer than 3,000,000 inhabitants, if an 7 applicant fails to file the application required by this 8 Section in a timely manner and this failure to file is due to 9 a mental or physical condition sufficiently severe so as to 10 render the applicant incapable of filing the application in a 11 timely manner, the Chief County Assessment Officer may extend 12 the filing deadline for a period of 30 days after the 13 applicant regains the capability to file the application, but 14 in no case may the filing deadline be extended beyond 3 15 months of the original filing deadline. In order to receive 16 the extension provided in this paragraph, the applicant shall 17 provide the Chief County Assessment Officer with a signed 18 statement from the applicant's physician stating the nature 19 and extent of the condition, that, in the physician's 20 opinion, the condition was so severe that it rendered the 21 applicant incapable of filing the application in a timely 22 manner, and the date on which the applicant regained the 23 capability to file the application. 24 Beginning January 1, 1998, notwithstanding any other 25 provision to the contrary, in counties having fewer than 26 3,000,000 inhabitants, if an applicant fails to file the 27 application required by this Section in a timely manner and 28 this failure to file is due to a mental or physical condition 29 sufficiently severe so as to render the applicant incapable 30 of filing the application in a timely manner, the Chief 31 County Assessment Officer may extend the filing deadline for 32 a period of 3 months. In order to receive the extension 33 provided in this paragraph, the applicant shall provide the 34 Chief County Assessment Officer with a signed statement from -19- LRB093 06568 SJM 20199 a 1 the applicant's physician stating the nature and extent of 2 the condition, and that, in the physician's opinion, the 3 condition was so severe that it rendered the applicant 4 incapable of filing the application in a timely manner. 5 In counties having less than 3,000,000 inhabitants, if an 6 applicant was denied an exemption in taxable year 1994 and 7 the denial occurred due to an error on the part of an 8 assessment official, or his or her agent or employee, then 9 beginning in taxable year 1997 the applicant's base year, for 10 purposes of determining the amount of the exemption, shall be 11 1993 rather than 1994. In addition, in taxable year 1997, the 12 applicant's exemption shall also include an amount equal to 13 (i) the amount of any exemption denied to the applicant in 14 taxable year 1995 as a result of using 1994, rather than 15 1993, as the base year, (ii) the amount of any exemption 16 denied to the applicant in taxable year 1996 as a result of 17 using 1994, rather than 1993, as the base year, and (iii) the 18 amount of the exemption erroneously denied for taxable year 19 1994. 20 For purposes of this Section, a person who will be 65 21 years of age during the current taxable year shall be 22 eligible to apply for the homestead exemption during that 23 taxable year. Application shall be made during the 24 application period in effect for the county of his or her 25 residence. 26 The Chief County Assessment Officer may determine the 27 eligibility of a life care facility that qualifies as a 28 cooperative to receive the benefits provided by this Section 29 by use of an affidavit, application, visual inspection, 30 questionnaire, or other reasonable method in order to insure 31 that the tax savings resulting from the exemption are 32 credited by the management firm to the apportioned tax 33 liability of each qualifying resident. The Chief County 34 Assessment Officer may request reasonable proof that the -20- LRB093 06568 SJM 20199 a 1 management firm has so credited that exemption. 2 Except as provided in this Section, all information 3 received by the chief county assessment officer or the 4 Department from applications filed under this Section, or 5 from any investigation conducted under the provisions of this 6 Section, shall be confidential, except for official purposes 7 or pursuant to official procedures for collection of any 8 State or local tax or enforcement of any civil or criminal 9 penalty or sanction imposed by this Act or by any statute or 10 ordinance imposing a State or local tax. Any person who 11 divulges any such information in any manner, except in 12 accordance with a proper judicial order, is guilty of a Class 13 A misdemeanor. 14 Nothing contained in this Section shall prevent the 15 Director or chief county assessment officer from publishing 16 or making available reasonable statistics concerning the 17 operation of the exemption contained in this Section in which 18 the contents of claims are grouped into aggregates in such a 19 way that information contained in any individual claim shall 20 not be disclosed. 21 (d) Each Chief County Assessment Officer shall annually 22 publish a notice of availability of the exemption provided 23 under this Section. The notice shall be published at least 24 60 days but no more than 75 days prior to the date on which 25 the application must be submitted to the Chief County 26 Assessment Officer of the county in which the property is 27 located. The notice shall appear in a newspaper of general 28 circulation in the county. 29 (e) Notwithstanding Sections 6 and 8 of the State 30 Mandates Act, no reimbursement by the State is required for 31 the implementation of any mandate created by this Section. 32 (Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 33 90-523, eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 34 1-1-98; 90-655, eff. 7-30-98; 91-45, eff. 6-30-99; 91-56, -21- LRB093 06568 SJM 20199 a 1 eff. 6-30-99; 91-819, eff. 6-13-00.) 2 (35 ILCS 200/15-175) 3 Sec. 15-175. General homestead exemption. Except as 4 provided in Section 15-176, homestead property is entitled to 5 an annual homestead exemption limited, except as described 6 here with relation to cooperatives, to a reduction in the 7 equalized assessed value of homestead property equal to the 8 increase in equalized assessed value for the current 9 assessment year above the equalized assessed value of the 10 property for 1977, up to the maximum reduction set forth 11 below. If however, the 1977 equalized assessed value upon 12 which taxes were paid is subsequently determined by local 13 assessing officials, the Property Tax Appeal Board, or a 14 court to have been excessive, the equalized assessed value 15 which should have been placed on the property for 1977 shall 16 be used to determine the amount of the exemption. 17 Except as provided in Section 15-176, the maximum 18 reduction shall be $4,500 in counties with 3,000,000 or more 19 inhabitants and $3,500 in all other counties. 20 In counties with fewer than 3,000,000 inhabitants, if, 21 based on the most recent assessment, the equalized assessed 22 value of the homestead property for the current assessment 23 year is greater than the equalized assessed value of the 24 property for 1977, the owner of the property shall 25 automatically receive the exemption granted under this 26 Section in an amount equal to the increase over the 1977 27 assessment up to the maximum reduction set forth in this 28 Section. 29 If in any assessment year beginning with the 2000 30 assessment year, homestead property has a pro-rata valuation 31 under Section 9-180 resulting in an increase in the assessed 32 valuation, a reduction in equalized assessed valuation equal 33 to the increase in equalized assessed value of the property -22- LRB093 06568 SJM 20199 a 1 for the year of the pro-rata valuation above the equalized 2 assessed value of the property for 1977 shall be applied to 3 the property on a proportionate basis for the period the 4 property qualified as homestead property during the 5 assessment year. The maximum proportionate homestead 6 exemption shall not exceed the maximum homestead exemption 7 allowed in the county under this Section divided by 365 and 8 multiplied by the number of days the property qualified as 9 homestead property. 10 "Homestead property" under this Section includes 11 residential property that is occupied by its owner or owners 12 as his or their principal dwelling place, or that is a 13 leasehold interest on which a single family residence is 14 situated, which is occupied as a residence by a person who 15 has an ownership interest therein, legal or equitable or as a 16 lessee, and on which the person is liable for the payment of 17 property taxes. For land improved with an apartment building 18 owned and operated as a cooperative or a building which is a 19 life care facility as defined in Section 15-170 and 20 considered to be a cooperative under Section 15-170, the 21 maximum reduction from the equalized assessed value shall be 22 limited to the increase in the value above the equalized 23 assessed value of the property for 1977, up to the maximum 24 reduction set forth above, multiplied by the number of 25 apartments or units occupied by a person or persons who is 26 liable, by contract with the owner or owners of record, for 27 paying property taxes on the property and is an owner of 28 record of a legal or equitable interest in the cooperative 29 apartment building, other than a leasehold interest. For 30 purposes of this Section, the term "life care facility" has 31 the meaning stated in Section 15-170. 32 In a cooperative where a homestead exemption has been 33 granted, the cooperative association or its management firm 34 shall credit the savings resulting from that exemption only -23- LRB093 06568 SJM 20199 a 1 to the apportioned tax liability of the owner who qualified 2 for the exemption. Any person who willfully refuses to so 3 credit the savings shall be guilty of a Class B misdemeanor. 4 Where married persons maintain and reside in separate 5 residences qualifying as homestead property, each residence 6 shall receive 50% of the total reduction in equalized 7 assessed valuation provided by this Section. 8 In counties with more than 3,000,000 inhabitants, the 9 assessor or chief county assessment officer may determine the 10 eligibility of residential property to receive the homestead 11 exemption by application, visual inspection, questionnaire or 12 other reasonable methods. The determination shall be made in 13 accordance with guidelines established by the Department. 14 In counties with fewer than 3,000,000 inhabitants, in the 15 event of a sale of homestead property the homestead exemption 16 shall remain in effect for the remainder of the assessment 17 year of the sale. The assessor or chief county assessment 18 officer may require the new owner of the property to apply 19 for the homestead exemption for the following assessment 20 year. 21 (Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97; 22 90-655, eff. 7-30-98; 91-346, eff. 7-29-99.) 23 (35 ILCS 200/15-176 new) 24 Sec. 15-176. General homestead exemption in counties 25 with 3,000,000 or more inhabitants. 26 (a) In counties with 3,000,000 or more inhabitants, 27 beginning with assessments made for the tax year 2003 and for 28 subsequent tax years, homestead property is entitled to an 29 annual homestead exemption equal to a reduction in the 30 property's equalized assessed value calculated as provided in 31 this Section. 32 (b) As used in this Section: 33 (1) "Assessor" means the elected county assessor. -24- LRB093 06568 SJM 20199 a 1 (2) "Adjusted homestead value" means the lesser of 2 the following values: 3 (A) The property's base homestead value 4 increased by 7% for each tax year after 2002 through 5 and including the current tax year. 6 (B) The property's equalized assessed value 7 for the current tax year minus $4,500. 8 (3) "Base homestead value" means: 9 (A) The equalized assessed value of the 10 property for tax year 2002 prior to exemptions, 11 minus $4,500, provided that it was assessed for that 12 year as residential property qualified for any of 13 the homestead exemptions under Sections 15-170 14 through 15-175 of this Code, then in force, and 15 further provided that the property's assessment was 16 not based on a reduced assessed value resulting from 17 a temporary irregularity in the property for that 18 year. 19 (B) If the property did not have a residential 20 equalized assessed value for tax year 2002 as 21 provided in subdivision (b)(3)(A) of this Section, 22 then the "base homestead value" means the base 23 homestead value established by the assessor under 24 subsection (c). 25 (4) "Current tax year" means the tax year for which 26 the exemption under this Section is being applied. 27 (5) "Equalized assessed value" means the property's 28 assessed value as equalized by the Department. 29 (6) "Homestead" or "homestead property" means: 30 (A) Residential property that as of January 1 31 of the tax year is occupied by its owner or owners 32 as his, her, or their principal dwelling place, or 33 that is a leasehold interest on which a single 34 family residence is situated, that is occupied as a -25- LRB093 06568 SJM 20199 a 1 residence by a person who has a legal or equitable 2 interest therein evidenced by a written instrument, 3 as an owner or as a lessee, and on which the person 4 is liable for the payment of property taxes. 5 Residential units in an apartment building owned and 6 operated as a cooperative, or as a life care 7 facility, which are occupied by persons who hold a 8 legal or equitable interest in the cooperative 9 apartment building or life care facility as owners 10 or lessees, and who are liable by contract for the 11 payment of property taxes, shall be included within 12 this definition of homestead property. Residential 13 property containing 6 or fewer dwelling units shall 14 also be included in this definition of homestead 15 property provided that at least one such unit is 16 occupied by the property's owner or owners as his, 17 her, or their principal dwelling place. 18 (B) A homestead includes the dwelling place, 19 appurtenant structures, and so much of the 20 surrounding land constituting the parcel on which 21 the dwelling place is situated as is used for 22 residential purposes. If the assessor has 23 established a specific legal description for a 24 portion of property constituting the homestead, then 25 the homestead shall be limited to the property 26 within that description. 27 (7) "Life care facility" means a facility as 28 defined in Section 2 of the Life Care Facilities Act. 29 (c) If the property did not have a residential equalized 30 assessed value for tax year 2002 as provided in subdivision 31 (b)(3)(A) of this Section, then the assessor shall first 32 determine an initial value for the property by comparison 33 with assessed values for tax year 2002 of other properties 34 having physical and economic characteristics similar to those -26- LRB093 06568 SJM 20199 a 1 of the subject property, so that the initial value is uniform 2 in relation to assessed values of those other properties for 3 tax year 2002. The product of the initial value multiplied by 4 2.4689, less $4,500, is the base homestead value. 5 For any tax year for which the assessor determines or 6 adjusts an initial value and hence a base homestead value 7 under this subsection (c), the initial value shall be subject 8 to review by the same procedures applicable to assessed 9 values established under this Code for that tax year. 10 (d) The base homestead value shall remain constant, 11 except that the assessor may revise it under the following 12 circumstances: 13 (1) If the equalized assessed value of a homestead 14 property for the current tax year is less than the 15 previous base homestead value for that property, then the 16 current equalized assessed value (provided it is not 17 based on a reduced assessed value resulting from a 18 temporary irregularity in the property) shall become the 19 base homestead value in subsequent tax years. 20 (2) For any year in which new buildings, 21 structures, or other improvements are constructed on the 22 homestead property that would increase its assessed 23 value, the assessor shall adjust the base homestead value 24 as provided in subsection (c) of this Section with due 25 regard to the value added by the new improvements. 26 (e) The amount of the exemption under this Section is 27 the equalized assessed value of the homestead property for 28 the current tax year, minus the adjusted homestead value. 29 Provided, however, that in the case of homestead property 30 that also qualifies for the exemption under Section 15-172, 31 the property is also entitled to the exemption under this 32 Section, limited to the amount of $4,500. 33 (f) In the case of an apartment building owned and 34 operated as a cooperative, or as a life care facility, that -27- LRB093 06568 SJM 20199 a 1 contains residential units that qualify as homestead property 2 under this Section, the maximum cumulative exemption amount 3 attributed to the entire building or facility shall not 4 exceed the sum of the exemptions calculated for each 5 qualified residential unit. The cooperative association, 6 management firm, or other person or entity that manages or 7 controls the cooperative apartment building or life care 8 facility shall credit the exemption attributable to each 9 residential unit only to the apportioned tax liability of the 10 owner or other person responsible for payment of taxes as to 11 that unit. Any person who willfully refuses to so credit the 12 exemption is guilty of a Class B misdemeanor. 13 (g) When married persons maintain separate residences, 14 the exemption provided under this Section shall be claimed by 15 only one such person and for only one residence. 16 (h) In the event of a sale of the homestead property, 17 the exemption under this Section shall remain in effect for 18 the remainder of the tax year in which the sale occurs. The 19 assessor may require the new owner of the property to apply 20 for the exemption in the following year. 21 (i) The assessor may determine whether property 22 qualifies as a homestead under this Section by application, 23 visual inspection, questionnaire, or other reasonable 24 methods. Each year, at the time the assessment books are 25 certified to the county clerk by the board of review, the 26 assessor shall furnish to the county clerk a list of the 27 properties qualified for the homestead exemption under this 28 Section. The list shall note the base homestead value of each 29 property to be used in the calculation of the exemption for 30 the current tax year. 31 (j) The provisions of this Section apply as follows: 32 (1) If the general assessment year for the property 33 is 2003, this Section applies for assessment years 2003, 34 2004, 2005, 2006, 2007, 2008, 2009, and 2010. Thereafter, -28- LRB093 06568 SJM 20199 a 1 the provisions of Section 15-175 apply. 2 (2) If the general assessment year for the property 3 is 2004, this Section applies for assessment years 2004, 4 2005, 2006, 2007, 2008, 2009, and 2010. Thereafter, the 5 provisions of Section 15-175 apply. 6 (3) If the general assessment year for the property 7 is 2005, this Section applies for assessment years 2005, 8 2006, 2007, 2008, 2009, and 2010. Thereafter, the 9 provisions of Section 15-175 apply. 10 (k) Notwithstanding Sections 6 and 8 of the State 11 Mandates Act, no reimbursement by the State is required for 12 the implementation of any mandate created by this Section. 13 (35 ILCS 200/15-180) 14 Sec. 15-180. Homestead improvements. Homestead 15 properties that have been improved and residential structures 16 on homestead property that have been rebuilt following a 17 catastrophic event are entitled to a homestead improvement 18 exemption, limited to $30,000 per year through December 31, 19 1997,and$45,000 beginning January 1, 1998 and through 20 December 31, 2003, and $75,000 per year for that homestead 21 property beginning January 1, 2004 and thereafter, in fair 22 cash value, when that property is owned and used exclusively 23 for a residential purpose and upon demonstration that a 24 proposed increase in assessed value is attributable solely to 25 a new improvement of an existing structure or the rebuilding 26 of a residential structure following a catastrophic event. 27 To be eligible for an exemption under this Section after a 28 catastrophic event, the residential structure must be rebuilt 29 within 2 years after the catastrophic event. The exemption 30 for rebuilt structures under this Section applies to the 31 increase in value of the rebuilt structure over the value of 32 the structure before the catastrophic event. The amount of 33 the exemption shall be limited to the fair cash value added -29- LRB093 06568 SJM 20199 a 1 by the new improvement or rebuilding and shall continue for 4 2 years from the date the improvement or rebuilding is 3 completed and occupied, or until the next following general 4 assessment of that property, whichever is later. 5 A proclamation of disaster by the President of the United 6 States or Governor of the State of Illinois is not a 7 prerequisite to the classification of an occurrence as a 8 catastrophic event under this Section. A "catastrophic 9 event" may include an occurrence of widespread or severe 10 damage or loss of property resulting from any catastrophic 11 cause including but not limited to fire, including arson 12 (provided the fire was not caused by the willful action of an 13 owner or resident of the property), flood, earthquake, wind, 14 storm, explosion, or extended periods of severe inclement 15 weather. In the case of a residential structure affected by 16 flooding, the structure shall not be eligible for this 17 homestead improvement exemption unless it is located within a 18 local jurisdiction which is participating in the National 19 Flood Insurance Program. 20 In counties of less than 3,000,000 inhabitants, in 21 addition to the notice requirement under Section 12-30, a 22 supervisor of assessments, county assessor, or township or 23 multi-township assessor responsible for adding an assessable 24 improvement to a residential property's assessment shall 25 either notify a taxpayer whose assessment has been changed 26 since the last preceding assessment that he or she may be 27 eligible for the exemption provided under this Section or 28 shall grant the exemption automatically. 29 Beginning January 1, 1999, in counties of 3,000,000 or 30 more inhabitants, an application for a homestead improvement 31 exemption for a residential structure that has been rebuilt 32 following a catastrophic event must be submitted to the Chief 33 County Assessment Officer with a valuation complaint and a 34 copy of the building permit to rebuild the structure. The -30- LRB093 06568 SJM 20199 a 1 Chief County Assessment Officer may require additional 2 documentation which must be provided by the applicant. 3 (Source: P.A. 89-595, eff. 1-1-97; 89-690, eff. 6-1-97; 4 90-14, eff. 7-1-97; 90-186, eff. 7-24-97; 90-655, eff. 5 7-30-98; 90-704, eff. 8-7-98.) 6 (35 ILCS 200/20-178) 7 Sec. 20-178. Certificate of error; refund; interest. 8 When the county collector makes any refunds due on 9 certificates of error issued under Sections 14-15 through 10 14-25 that have been either certified or adjudicated, the 11 county collector shall pay the taxpayer interest on the 12 amount of the refund at the rate of 0.5% per month. 13 No interest shall be due under this Section for any time 14 prior to 60 days after the effective date of this amendatory 15 Act of the 91st General Assembly. For certificates of error 16 issued prior to the effective date of this amendatory Act of 17 the 91st General Assembly, the county collector shall pay the 18 taxpayer interest from 60 days after the effective date of 19 this amendatory Act of the 91st General Assembly until the 20 date the refund is paid. For certificates of error issued on 21 or after the effective date of this amendatory Act of the 22 91st General Assembly, interest shall be paid from 60 days 23 after the certificate of error is issued by the chief county 24 assessment officer to the date the refund is made. To cover 25 the cost of interest, the county collector shall 26 proportionately reduce the distribution of taxes collected 27 for each taxing district in which the property is situated. 28 This Section shall not apply to any certificate of error 29 granting a homestead exemption under Section 15-170, 15-172, 30or15-175, or 15-176. 31 (Source: P.A. 91-393, eff. 7-30-99.) 32 Section 15. The County Economic Development Project Area -31- LRB093 06568 SJM 20199 a 1 Property Tax Allocation Act is amended by changing Section 6 2 as follows: 3 (55 ILCS 85/6) (from Ch. 34, par. 7006) 4 Sec. 6. Filing with county clerk; certification of 5 initial equalized assessed value. 6 (a) The county shall file a certified copy of any 7 ordinance authorizing property tax allocation financing for 8 an economic development project area with the county clerk, 9 and the county clerk shall immediately thereafter determine 10 (1) the most recently ascertained equalized assessed value of 11 each lot, block, tract or parcel of real property within the 12 economic development project area from which shall be 13 deducted the homestead exemptions provided by Sections 14 15-170,and15-175, and 15-176 of the Property Tax Code, 15 which value shall be the "initial equalized assessed value" 16 of each such piece of property, and (2) the total equalized 17 assessed value of all taxable real property within the 18 economic development project area by adding together the most 19 recently ascertained equalized assessed value of each taxable 20 lot, block, tract, or parcel of real property within such 21 economic development project area, from which shall be 22 deducted the homestead exemptions provided by Sections 23 15-170,and15-175, and 15-176 of the Property Tax Code. Upon 24 receiving written notice from the Department of its approval 25 and certification of such economic development project area, 26 the county clerk shall immediately certify such amount as the 27 "total initial equalized assessed value" of the taxable 28 property within the economic development project area. 29 (b) After the county clerk has certified the "total 30 initial equalized assessed value" of the taxable real 31 property in the economic development project area, then in 32 respect to every taxing district containing an economic 33 development project area, the county clerk or any other -32- LRB093 06568 SJM 20199 a 1 official required by law to ascertain the amount of the 2 equalized assessed value of all taxable property within that 3 taxing district for the purpose of computing the rate percent 4 of tax to be extended upon taxable property within the taxing 5 district, shall in every year that property tax allocation 6 financing is in effect ascertain the amount of value of 7 taxable property in an economic development project area by 8 including in that amount the lower of the current equalized 9 assessed value or the certified "total initial equalized 10 assessed value" of all taxable real property in such area. 11 The rate percent of tax determined shall be extended to the 12 current equalized assessed value of all property in the 13 economic development project area in the same manner as the 14 rate percent of tax is extended to all other taxable property 15 in the taxing district. The method of allocating taxes 16 established under this Section shall terminate when the 17 county adopts an ordinance dissolving the special tax 18 allocation fund for the economic development project area. 19 This Act shall not be construed as relieving property owners 20 within an economic development project area from paying a 21 uniform rate of taxes upon the current equalized assessed 22 value of their taxable property as provided in the Property 23 Tax Code. 24 (Source: P.A. 88-670, eff. 12-2-94.) 25 Section 20. The County Economic Development Project Area 26 Tax Increment Allocation Act of 1991 is amended by changing 27 Section 45 as follows: 28 (55 ILCS 90/45) (from Ch. 34, par. 8045) 29 Sec. 45. Filing with county clerk; certification of 30 initial equalized assessed value. 31 (a) A county that has by ordinance approved an economic 32 development plan, established an economic development project -33- LRB093 06568 SJM 20199 a 1 area, and adopted tax increment allocation financing for that 2 area shall file certified copies of the ordinance or 3 ordinances with the county clerk. Upon receiving the 4 ordinance or ordinances, the county clerk shall immediately 5 determine (i) the most recently ascertained equalized 6 assessed value of each lot, block, tract, or parcel of real 7 property within the economic development project area from 8 which shall be deducted the homestead exemptions provided by 9 Sections 15-170,and15-175, and 15-176 of the Property Tax 10 Code (that value being the "initial equalized assessed value" 11 of each such piece of property) and (ii) the total equalized 12 assessed value of all taxable real property within the 13 economic development project area by adding together the most 14 recently ascertained equalized assessed value of each taxable 15 lot, block, tract, or parcel of real property within the 16 economic development project area, from which shall be 17 deducted the homestead exemptions provided by Sections 15-170 18 and 15-175 of the Property Tax Code, and shall certify that 19 amount as the "total initial equalized assessed value" of the 20 taxable real property within the economic development project 21 area. 22 (b) After the county clerk has certified the "total 23 initial equalized assessed value" of the taxable real 24 property in the economic development project area, then in 25 respect to every taxing district containing an economic 26 development project area, the county clerk or any other 27 official required by law to ascertain the amount of the 28 equalized assessed value of all taxable property within the 29 taxing district for the purpose of computing the rate per 30 cent of tax to be extended upon taxable property within the 31 taxing district shall, in every year that tax increment 32 allocation financing is in effect, ascertain the amount of 33 value of taxable property in an economic development project 34 area by including in that amount the lower of the current -34- LRB093 06568 SJM 20199 a 1 equalized assessed value or the certified "total initial 2 equalized assessed value" of all taxable real property in the 3 area. The rate per cent of tax determined shall be extended 4 to the current equalized assessed value of all property in 5 the economic development project area in the same manner as 6 the rate per cent of tax is extended to all other taxable 7 property in the taxing district. The method of extending 8 taxes established under this Section shall terminate when the 9 county adopts an ordinance dissolving the special tax 10 allocation fund for the economic development project area. 11 This Act shall not be construed as relieving property owners 12 within an economic development project area from paying a 13 uniform rate of taxes upon the current equalized assessed 14 value of their taxable property as provided in the Property 15 Tax Code. 16 (Source: P.A. 87-1; 88-670, eff. 12-2-94.) 17 Section 25. The Illinois Municipal Code is amended by 18 changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as 19 follows: 20 (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8) 21 Sec. 11-74.4-8. Tax increment allocation financing. A 22 municipality may not adopt tax increment financing in a 23 redevelopment project area after the effective date of this 24 amendatory Act of 1997 that will encompass an area that is 25 currently included in an enterprise zone created under the 26 Illinois Enterprise Zone Act unless that municipality, 27 pursuant to Section 5.4 of the Illinois Enterprise Zone Act, 28 amends the enterprise zone designating ordinance to limit the 29 eligibility for tax abatements as provided in Section 5.4.1 30 of the Illinois Enterprise Zone Act. A municipality, at the 31 time a redevelopment project area is designated, may adopt 32 tax increment allocation financing by passing an ordinance -35- LRB093 06568 SJM 20199 a 1 providing that the ad valorem taxes, if any, arising from the 2 levies upon taxable real property in such redevelopment 3 project area by taxing districts and tax rates determined in 4 the manner provided in paragraph (c) of Section 11-74.4-9 5 each year after the effective date of the ordinance until 6 redevelopment project costs and all municipal obligations 7 financing redevelopment project costs incurred under this 8 Division have been paid shall be divided as follows: 9 (a) That portion of taxes levied upon each taxable lot, 10 block, tract or parcel of real property which is attributable 11 to the lower of the current equalized assessed value or the 12 initial equalized assessed value of each such taxable lot, 13 block, tract or parcel of real property in the redevelopment 14 project area shall be allocated to and when collected shall 15 be paid by the county collector to the respective affected 16 taxing districts in the manner required by law in the absence 17 of the adoption of tax increment allocation financing. 18 (b) Except from a tax levied by a township to retire 19 bonds issued to satisfy court-ordered damages, that portion, 20 if any, of such taxes which is attributable to the increase 21 in the current equalized assessed valuation of each taxable 22 lot, block, tract or parcel of real property in the 23 redevelopment project area over and above the initial 24 equalized assessed value of each property in the project area 25 shall be allocated to and when collected shall be paid to the 26 municipal treasurer who shall deposit said taxes into a 27 special fund called the special tax allocation fund of the 28 municipality for the purpose of paying redevelopment project 29 costs and obligations incurred in the payment thereof. In any 30 county with a population of 3,000,000 or more that has 31 adopted a procedure for collecting taxes that provides for 32 one or more of the installments of the taxes to be billed and 33 collected on an estimated basis, the municipal treasurer 34 shall be paid for deposit in the special tax allocation fund -36- LRB093 06568 SJM 20199 a 1 of the municipality, from the taxes collected from estimated 2 bills issued for property in the redevelopment project area, 3 the difference between the amount actually collected from 4 each taxable lot, block, tract, or parcel of real property 5 within the redevelopment project area and an amount 6 determined by multiplying the rate at which taxes were last 7 extended against the taxable lot, block, track, or parcel of 8 real property in the manner provided in subsection (c) of 9 Section 11-74.4-9 by the initial equalized assessed value of 10 the property divided by the number of installments in which 11 real estate taxes are billed and collected within the county; 12 provided that the payments on or before December 31, 1999 to 13 a municipal treasurer shall be made only if each of the 14 following conditions are met: 15 (1) The total equalized assessed value of the 16 redevelopment project area as last determined was not 17 less than 175% of the total initial equalized assessed 18 value. 19 (2) Not more than 50% of the total equalized 20 assessed value of the redevelopment project area as last 21 determined is attributable to a piece of property 22 assigned a single real estate index number. 23 (3) The municipal clerk has certified to the county 24 clerk that the municipality has issued its obligations to 25 which there has been pledged the incremental property 26 taxes of the redevelopment project area or taxes levied 27 and collected on any or all property in the municipality 28 or the full faith and credit of the municipality to pay 29 or secure payment for all or a portion of the 30 redevelopment project costs. The certification shall be 31 filed annually no later than September 1 for the 32 estimated taxes to be distributed in the following year; 33 however, for the year 1992 the certification shall be 34 made at any time on or before March 31, 1992. -37- LRB093 06568 SJM 20199 a 1 (4) The municipality has not requested that the 2 total initial equalized assessed value of real property 3 be adjusted as provided in subsection (b) of Section 4 11-74.4-9. 5 The conditions of paragraphs (1) through (4) do not apply 6 after December 31, 1999 to payments to a municipal treasurer 7 made by a county with 3,000,000 or more inhabitants that has 8 adopted an estimated billing procedure for collecting taxes. 9 If a county that has adopted the estimated billing procedure 10 makes an erroneous overpayment of tax revenue to the 11 municipal treasurer, then the county may seek a refund of 12 that overpayment. The county shall send the municipal 13 treasurer a notice of liability for the overpayment on or 14 before the mailing date of the next real estate tax bill 15 within the county. The refund shall be limited to the amount 16 of the overpayment. 17 It is the intent of this Division that after the 18 effective date of this amendatory Act of 1988 a 19 municipality's own ad valorem tax arising from levies on 20 taxable real property be included in the determination of 21 incremental revenue in the manner provided in paragraph (c) 22 of Section 11-74.4-9. If the municipality does not extend 23 such a tax, it shall annually deposit in the municipality's 24 Special Tax Increment Fund an amount equal to 10% of the 25 total contributions to the fund from all other taxing 26 districts in that year. The annual 10% deposit required by 27 this paragraph shall be limited to the actual amount of 28 municipally produced incremental tax revenues available to 29 the municipality from taxpayers located in the redevelopment 30 project area in that year if: (a) the plan for the area 31 restricts the use of the property primarily to industrial 32 purposes, (b) the municipality establishing the redevelopment 33 project area is a home-rule community with a 1990 population 34 of between 25,000 and 50,000, (c) the municipality is wholly -38- LRB093 06568 SJM 20199 a 1 located within a county with a 1990 population of over 2 750,000 and (d) the redevelopment project area was 3 established by the municipality prior to June 1, 1990. This 4 payment shall be in lieu of a contribution of ad valorem 5 taxes on real property. If no such payment is made, any 6 redevelopment project area of the municipality shall be 7 dissolved. 8 If a municipality has adopted tax increment allocation 9 financing by ordinance and the County Clerk thereafter 10 certifies the "total initial equalized assessed value as 11 adjusted" of the taxable real property within such 12 redevelopment project area in the manner provided in 13 paragraph (b) of Section 11-74.4-9, each year after the date 14 of the certification of the total initial equalized assessed 15 value as adjusted until redevelopment project costs and all 16 municipal obligations financing redevelopment project costs 17 have been paid the ad valorem taxes, if any, arising from the 18 levies upon the taxable real property in such redevelopment 19 project area by taxing districts and tax rates determined in 20 the manner provided in paragraph (c) of Section 11-74.4-9 21 shall be divided as follows: 22 (1) That portion of the taxes levied upon each 23 taxable lot, block, tract or parcel of real property 24 which is attributable to the lower of the current 25 equalized assessed value or "current equalized assessed 26 value as adjusted" or the initial equalized assessed 27 value of each such taxable lot, block, tract, or parcel 28 of real property existing at the time tax increment 29 financing was adopted, minus the total current homestead 30 exemptions provided by Sections 15-170,and15-175, and 31 15-176 of the Property Tax Code in the redevelopment 32 project area shall be allocated to and when collected 33 shall be paid by the county collector to the respective 34 affected taxing districts in the manner required by law -39- LRB093 06568 SJM 20199 a 1 in the absence of the adoption of tax increment 2 allocation financing. 3 (2) That portion, if any, of such taxes which is 4 attributable to the increase in the current equalized 5 assessed valuation of each taxable lot, block, tract, or 6 parcel of real property in the redevelopment project 7 area, over and above the initial equalized assessed value 8 of each property existing at the time tax increment 9 financing was adopted, minus the total current homestead 10 exemptions pertaining to each piece of property provided 11 by Sections 15-170,and15-175, and 15-176 of the 12 Property Tax Code in the redevelopment project area, 13 shall be allocated to and when collected shall be paid to 14 the municipal Treasurer, who shall deposit said taxes 15 into a special fund called the special tax allocation 16 fund of the municipality for the purpose of paying 17 redevelopment project costs and obligations incurred in 18 the payment thereof. 19 The municipality may pledge in the ordinance the funds in 20 and to be deposited in the special tax allocation fund for 21 the payment of such costs and obligations. No part of the 22 current equalized assessed valuation of each property in the 23 redevelopment project area attributable to any increase above 24 the total initial equalized assessed value, or the total 25 initial equalized assessed value as adjusted, of such 26 properties shall be used in calculating the general State 27 school aid formula, provided for in Section 18-8 of the 28 School Code, until such time as all redevelopment project 29 costs have been paid as provided for in this Section. 30 Whenever a municipality issues bonds for the purpose of 31 financing redevelopment project costs, such municipality may 32 provide by ordinance for the appointment of a trustee, which 33 may be any trust company within the State, and for the 34 establishment of such funds or accounts to be maintained by -40- LRB093 06568 SJM 20199 a 1 such trustee as the municipality shall deem necessary to 2 provide for the security and payment of the bonds. If such 3 municipality provides for the appointment of a trustee, such 4 trustee shall be considered the assignee of any payments 5 assigned by the municipality pursuant to such ordinance and 6 this Section. Any amounts paid to such trustee as assignee 7 shall be deposited in the funds or accounts established 8 pursuant to such trust agreement, and shall be held by such 9 trustee in trust for the benefit of the holders of the bonds, 10 and such holders shall have a lien on and a security interest 11 in such funds or accounts so long as the bonds remain 12 outstanding and unpaid. Upon retirement of the bonds, the 13 trustee shall pay over any excess amounts held to the 14 municipality for deposit in the special tax allocation fund. 15 When such redevelopment projects costs, including without 16 limitation all municipal obligations financing redevelopment 17 project costs incurred under this Division, have been paid, 18 all surplus funds then remaining in the special tax 19 allocation fund shall be distributed by being paid by the 20 municipal treasurer to the Department of Revenue, the 21 municipality and the county collector; first to the 22 Department of Revenue and the municipality in direct 23 proportion to the tax incremental revenue received from the 24 State and the municipality, but not to exceed the total 25 incremental revenue received from the State or the 26 municipality less any annual surplus distribution of 27 incremental revenue previously made; with any remaining funds 28 to be paid to the County Collector who shall immediately 29 thereafter pay said funds to the taxing districts in the 30 redevelopment project area in the same manner and proportion 31 as the most recent distribution by the county collector to 32 the affected districts of real property taxes from real 33 property in the redevelopment project area. 34 Upon the payment of all redevelopment project costs, the -41- LRB093 06568 SJM 20199 a 1 retirement of obligations, the distribution of any excess 2 monies pursuant to this Section, and final closing of the 3 books and records of the redevelopment project area, the 4 municipality shall adopt an ordinance dissolving the special 5 tax allocation fund for the redevelopment project area and 6 terminating the designation of the redevelopment project area 7 as a redevelopment project area. Title to real or personal 8 property and public improvements acquired by or for the 9 municipality as a result of the redevelopment project and 10 plan shall vest in the municipality when acquired and shall 11 continue to be held by the municipality after the 12 redevelopment project area has been terminated. 13 Municipalities shall notify affected taxing districts prior 14 to November 1 if the redevelopment project area is to be 15 terminated by December 31 of that same year. If a 16 municipality extends estimated dates of completion of a 17 redevelopment project and retirement of obligations to 18 finance a redevelopment project, as allowed by this 19 amendatory Act of 1993, that extension shall not extend the 20 property tax increment allocation financing authorized by 21 this Section. Thereafter the rates of the taxing districts 22 shall be extended and taxes levied, collected and distributed 23 in the manner applicable in the absence of the adoption of 24 tax increment allocation financing. 25 Nothing in this Section shall be construed as relieving 26 property in such redevelopment project areas from being 27 assessed as provided in the Property Tax Code or as relieving 28 owners of such property from paying a uniform rate of taxes, 29 as required by Section 4 of Article 9 of the Illinois 30 Constitution. 31 (Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.) 32 (65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9) 33 Sec. 11-74.4-9. Equalized assessed value of property. -42- LRB093 06568 SJM 20199 a 1 (a) If a municipality by ordinance provides for tax 2 increment allocation financing pursuant to Section 11-74.4-8, 3 the county clerk immediately thereafter shall determine (1) 4 the most recently ascertained equalized assessed value of 5 each lot, block, tract or parcel of real property within such 6 redevelopment project area from which shall be deducted the 7 homestead exemptions provided by Sections 15-170,and15-175, 8 and 15-176 of the Property Tax Code, which value shall be the 9 "initial equalized assessed value" of each such piece of 10 property, and (2) the total equalized assessed value of all 11 taxable real property within such redevelopment project area 12 by adding together the most recently ascertained equalized 13 assessed value of each taxable lot, block, tract, or parcel 14 of real property within such project area, from which shall 15 be deducted the homestead exemptions provided by Sections 16 15-170,and15-175, and 15-176 of the Property Tax Code, and 17 shall certify such amount as the "total initial equalized 18 assessed value" of the taxable real property within such 19 project area. 20 (b) In reference to any municipality which has adopted 21 tax increment financing after January 1, 1978, and in respect 22 to which the county clerk has certified the "total initial 23 equalized assessed value" of the property in the 24 redevelopment area, the municipality may thereafter request 25 the clerk in writing to adjust the initial equalized value of 26 all taxable real property within the redevelopment project 27 area by deducting therefrom the exemptions provided for by 28 Sections 15-170,and15-175, and 15-176 of the Property Tax 29 Code applicable to each lot, block, tract or parcel of real 30 property within such redevelopment project area. The county 31 clerk shall immediately after the written request to adjust 32 the total initial equalized value is received determine the 33 total homestead exemptions in the redevelopment project area 34 provided by Sections 15-170,and15-175, and 15-176 of the -43- LRB093 06568 SJM 20199 a 1 Property Tax Code by adding together the homestead exemptions 2 provided by said Sections on each lot, block, tract or parcel 3 of real property within such redevelopment project area and 4 then shall deduct the total of said exemptions from the total 5 initial equalized assessed value. The county clerk shall 6 then promptly certify such amount as the "total initial 7 equalized assessed value as adjusted" of the taxable real 8 property within such redevelopment project area. 9 (c) After the county clerk has certified the "total 10 initial equalized assessed value" of the taxable real 11 property in such area, then in respect to every taxing 12 district containing a redevelopment project area, the county 13 clerk or any other official required by law to ascertain the 14 amount of the equalized assessed value of all taxable 15 property within such district for the purpose of computing 16 the rate per cent of tax to be extended upon taxable property 17 within such district, shall in every year that tax increment 18 allocation financing is in effect ascertain the amount of 19 value of taxable property in a redevelopment project area by 20 including in such amount the lower of the current equalized 21 assessed value or the certified "total initial equalized 22 assessed value" of all taxable real property in such area, 23 except that after he has certified the "total initial 24 equalized assessed value as adjusted" he shall in the year of 25 said certification if tax rates have not been extended and in 26 every year thereafter that tax increment allocation financing 27 is in effect ascertain the amount of value of taxable 28 property in a redevelopment project area by including in such 29 amount the lower of the current equalized assessed value or 30 the certified "total initial equalized assessed value as 31 adjusted" of all taxable real property in such area. The rate 32 per cent of tax determined shall be extended to the current 33 equalized assessed value of all property in the redevelopment 34 project area in the same manner as the rate per cent of tax -44- LRB093 06568 SJM 20199 a 1 is extended to all other taxable property in the taxing 2 district. The method of extending taxes established under 3 this Section shall terminate when the municipality adopts an 4 ordinance dissolving the special tax allocation fund for the 5 redevelopment project area. This Division shall not be 6 construed as relieving property owners within a redevelopment 7 project area from paying a uniform rate of taxes upon the 8 current equalized assessed value of their taxable property as 9 provided in the Property Tax Code. 10 (Source: P.A. 88-670, eff. 12-2-94.) 11 (65 ILCS 5/11-74.6-40) 12 Sec. 11-74.6-40. Equalized assessed value determination; 13 property tax extension. 14 (a) If a municipality by ordinance provides for tax 15 increment allocation financing under Section 11-74.6-35, the 16 county clerk immediately thereafter: 17 (1) shall determine the initial equalized assessed 18 value of each parcel of real property in the 19 redevelopment project area, which is the most recently 20 established equalized assessed value of each lot, block, 21 tract or parcel of taxable real property within the 22 redevelopment project area, minus the homestead 23 exemptions provided by Sections 15-170,and15-175, and 24 15-176 of the Property Tax Code; and 25 (2) shall certify to the municipality the total 26 initial equalized assessed value of all taxable real 27 property within the redevelopment project area. 28 (b) Any municipality that has established a vacant 29 industrial buildings conservation area may, by ordinance 30 passed after the adoption of tax increment allocation 31 financing, provide that the county clerk immediately 32 thereafter shall again determine: 33 (1) the updated initial equalized assessed value of -45- LRB093 06568 SJM 20199 a 1 each lot, block, tract or parcel of real property, which 2 is the most recently ascertained equalized assessed value 3 of each lot, block, tract or parcel of real property 4 within the vacant industrial buildings conservation area; 5 and 6 (2) the total updated initial equalized assessed 7 value of all taxable real property within the 8 redevelopment project area, which is the total of the 9 updated initial equalized assessed value of all taxable 10 real property within the vacant industrial buildings 11 conservation area. 12 The county clerk shall certify to the municipality the 13 total updated initial equalized assessed value of all taxable 14 real property within the industrial buildings conservation 15 area. 16 (c) After the county clerk has certified the total 17 initial equalized assessed value or the total updated initial 18 equalized assessed value of the taxable real property in the 19 area, for each taxing district in which a redevelopment 20 project area is situated, the county clerk or any other 21 official required by law to determine the amount of the 22 equalized assessed value of all taxable property within the 23 district for the purpose of computing the percentage rate of 24 tax to be extended upon taxable property within the district, 25 shall in every year that tax increment allocation financing 26 is in effect determine the total equalized assessed value of 27 taxable property in a redevelopment project area by including 28 in that amount the lower of the current equalized assessed 29 value or the certified total initial equalized assessed value 30 or, if the total of updated equalized assessed value has been 31 certified, the total updated initial equalized assessed value 32 of all taxable real property in the redevelopment project 33 area. After he has certified the total initial equalized 34 assessed value he shall in the year of that certification, if -46- LRB093 06568 SJM 20199 a 1 tax rates have not been extended, and in every subsequent 2 year that tax increment allocation financing is in effect, 3 determine the amount of equalized assessed value of taxable 4 property in a redevelopment project area by including in that 5 amount the lower of the current total equalized assessed 6 value or the certified total initial equalized assessed value 7 or, if the total of updated initial equalized assessed values 8 have been certified, the total updated initial equalized 9 assessed value of all taxable real property in the 10 redevelopment project area. 11 (d) The percentage rate of tax determined shall be 12 extended on the current equalized assessed value of all 13 property in the redevelopment project area in the same manner 14 as the rate per cent of tax is extended to all other taxable 15 property in the taxing district. The method of extending 16 taxes established under this Section shall terminate when the 17 municipality adopts an ordinance dissolving the special tax 18 allocation fund for the redevelopment project area. This Law 19 shall not be construed as relieving property owners within a 20 redevelopment project area from paying a uniform rate of 21 taxes upon the current equalized assessed value of their 22 taxable property as provided in the Property Tax Code. 23 (Source: P.A. 88-537; 88-670, eff. 12-2-94.) 24 Section 30. The Economic Development Project Area Tax 25 Increment Allocation Act of 1995 is amended by changing 26 Section 45 as follows: 27 (65 ILCS 110/45) 28 Sec. 45. Filing with county clerk; certification of 29 initial equalized assessed value. 30 (a) A municipality that has by ordinance approved an 31 economic development plan, established an economic 32 development project area, and adopted tax increment -47- LRB093 06568 SJM 20199 a 1 allocation financing for that area shall file certified 2 copies of the ordinance or ordinances with the county clerk. 3 Upon receiving the ordinance or ordinances, the county clerk 4 shall immediately determine (i) the most recently ascertained 5 equalized assessed value of each lot, block, tract, or parcel 6 of real property within the economic development project area 7 from which shall be deducted the homestead exemptions 8 provided by Sections 15-170,and15-175, and 15-176 of the 9 Property Tax Code (that value being the "initial equalized 10 assessed value" of each such piece of property) and (ii) the 11 total equalized assessed value of all taxable real property 12 within the economic development project area by adding 13 together the most recently ascertained equalized assessed 14 value of each taxable lot, block, tract, or parcel of real 15 property within the economic development project area, from 16 which shall be deducted the homestead exemptions provided by 17 Sections 15-170,and15-175, and 15-176 of the Property Tax 18 Code, and shall certify that amount as the "total initial 19 equalized assessed value" of the taxable real property within 20 the economic development project area. 21 (b) After the county clerk has certified the "total 22 initial equalized assessed value" of the taxable real 23 property in the economic development project area, then in 24 respect to every taxing district containing an economic 25 development project area, the county clerk or any other 26 official required by law to ascertain the amount of the 27 equalized assessed value of all taxable property within the 28 taxing district for the purpose of computing the rate per 29 cent of tax to be extended upon taxable property within the 30 taxing district shall, in every year that tax increment 31 allocation financing is in effect, ascertain the amount of 32 value of taxable property in an economic development project 33 area by including in that amount the lower of the current 34 equalized assessed value or the certified "total initial -48- LRB093 06568 SJM 20199 a 1 equalized assessed value" of all taxable real property in the 2 area. The rate per cent of tax determined shall be extended 3 to the current equalized assessed value of all property in 4 the economic development project area in the same manner as 5 the rate per cent of tax is extended to all other taxable 6 property in the taxing district. The method of extending 7 taxes established under this Section shall terminate when the 8 municipality adopts an ordinance dissolving the special tax 9 allocation fund for the economic development project area. 10 This Act shall not be construed as relieving owners or 11 lessees of property within an economic development project 12 area from paying a uniform rate of taxes upon the current 13 equalized assessed value of their taxable property as 14 provided in the Property Tax Code. 15 (Source: P.A. 89-176, eff. 1-1-96.) 16 Section 35. The School Code is amended by changing 17 Section 18-8.05 as follows: 18 (105 ILCS 5/18-8.05) 19 Sec. 18-8.05. Basis for apportionment of general State 20 financial aid and supplemental general State aid to the 21 common schools for the 1998-1999 and subsequent school years. 22 (A) General Provisions. 23 (1) The provisions of this Section apply to the 24 1998-1999 and subsequent school years. The system of general 25 State financial aid provided for in this Section is designed 26 to assure that, through a combination of State financial aid 27 and required local resources, the financial support provided 28 each pupil in Average Daily Attendance equals or exceeds a 29 prescribed per pupil Foundation Level. This formula approach 30 imputes a level of per pupil Available Local Resources and 31 provides for the basis to calculate a per pupil level of 32 general State financial aid that, when added to Available -49- LRB093 06568 SJM 20199 a 1 Local Resources, equals or exceeds the Foundation Level. The 2 amount of per pupil general State financial aid for school 3 districts, in general, varies in inverse relation to 4 Available Local Resources. Per pupil amounts are based upon 5 each school district's Average Daily Attendance as that term 6 is defined in this Section. 7 (2) In addition to general State financial aid, school 8 districts with specified levels or concentrations of pupils 9 from low income households are eligible to receive 10 supplemental general State financial aid grants as provided 11 pursuant to subsection (H). The supplemental State aid grants 12 provided for school districts under subsection (H) shall be 13 appropriated for distribution to school districts as part of 14 the same line item in which the general State financial aid 15 of school districts is appropriated under this Section. 16 (3) To receive financial assistance under this Section, 17 school districts are required to file claims with the State 18 Board of Education, subject to the following requirements: 19 (a) Any school district which fails for any given 20 school year to maintain school as required by law, or to 21 maintain a recognized school is not eligible to file for 22 such school year any claim upon the Common School Fund. 23 In case of nonrecognition of one or more attendance 24 centers in a school district otherwise operating 25 recognized schools, the claim of the district shall be 26 reduced in the proportion which the Average Daily 27 Attendance in the attendance center or centers bear to 28 the Average Daily Attendance in the school district. A 29 "recognized school" means any public school which meets 30 the standards as established for recognition by the State 31 Board of Education. A school district or attendance 32 center not having recognition status at the end of a 33 school term is entitled to receive State aid payments due 34 upon a legal claim which was filed while it was -50- LRB093 06568 SJM 20199 a 1 recognized. 2 (b) School district claims filed under this Section 3 are subject to Sections 18-9, 18-10, and 18-12, except as 4 otherwise provided in this Section. 5 (c) If a school district operates a full year 6 school under Section 10-19.1, the general State aid to 7 the school district shall be determined by the State 8 Board of Education in accordance with this Section as 9 near as may be applicable. 10 (d) (Blank). 11 (4) Except as provided in subsections (H) and (L), the 12 board of any district receiving any of the grants provided 13 for in this Section may apply those funds to any fund so 14 received for which that board is authorized to make 15 expenditures by law. 16 School districts are not required to exert a minimum 17 Operating Tax Rate in order to qualify for assistance under 18 this Section. 19 (5) As used in this Section the following terms, when 20 capitalized, shall have the meaning ascribed herein: 21 (a) "Average Daily Attendance": A count of pupil 22 attendance in school, averaged as provided for in 23 subsection (C) and utilized in deriving per pupil 24 financial support levels. 25 (b) "Available Local Resources": A computation of 26 local financial support, calculated on the basis of 27 Average Daily Attendance and derived as provided pursuant 28 to subsection (D). 29 (c) "Corporate Personal Property Replacement 30 Taxes": Funds paid to local school districts pursuant to 31 "An Act in relation to the abolition of ad valorem 32 personal property tax and the replacement of revenues 33 lost thereby, and amending and repealing certain Acts and 34 parts of Acts in connection therewith", certified August -51- LRB093 06568 SJM 20199 a 1 14, 1979, as amended (Public Act 81-1st S.S.-1). 2 (d) "Foundation Level": A prescribed level of per 3 pupil financial support as provided for in subsection 4 (B). 5 (e) "Operating Tax Rate": All school district 6 property taxes extended for all purposes, except Bond and 7 Interest, Summer School, Rent, Capital Improvement, and 8 Vocational Education Building purposes. 9 (B) Foundation Level. 10 (1) The Foundation Level is a figure established by the 11 State representing the minimum level of per pupil financial 12 support that should be available to provide for the basic 13 education of each pupil in Average Daily Attendance. As set 14 forth in this Section, each school district is assumed to 15 exert a sufficient local taxing effort such that, in 16 combination with the aggregate of general State financial aid 17 provided the district, an aggregate of State and local 18 resources are available to meet the basic education needs of 19 pupils in the district. 20 (2) For the 1998-1999 school year, the Foundation Level 21 of support is $4,225. For the 1999-2000 school year, the 22 Foundation Level of support is $4,325. For the 2000-2001 23 school year, the Foundation Level of support is $4,425. 24 (3) For the 2001-2002 school year and 2002-2003 school 25 year, the Foundation Level of support is $4,560. 26 (4) For the 2003-2004 school year and each school year 27 thereafter, the Foundation Level of support is $4,810 or such 28 greater amount as may be established by law by the General 29 Assembly. 30 (C) Average Daily Attendance. 31 (1) For purposes of calculating general State aid 32 pursuant to subsection (E), an Average Daily Attendance 33 figure shall be utilized. The Average Daily Attendance -52- LRB093 06568 SJM 20199 a 1 figure for formula calculation purposes shall be the monthly 2 average of the actual number of pupils in attendance of each 3 school district, as further averaged for the best 3 months of 4 pupil attendance for each school district. In compiling the 5 figures for the number of pupils in attendance, school 6 districts and the State Board of Education shall, for 7 purposes of general State aid funding, conform attendance 8 figures to the requirements of subsection (F). 9 (2) The Average Daily Attendance figures utilized in 10 subsection (E) shall be the requisite attendance data for the 11 school year immediately preceding the school year for which 12 general State aid is being calculated or the average of the 13 attendance data for the 3 preceding school years, whichever 14 is greater. The Average Daily Attendance figures utilized in 15 subsection (H) shall be the requisite attendance data for the 16 school year immediately preceding the school year for which 17 general State aid is being calculated. 18 (D) Available Local Resources. 19 (1) For purposes of calculating general State aid 20 pursuant to subsection (E), a representation of Available 21 Local Resources per pupil, as that term is defined and 22 determined in this subsection, shall be utilized. Available 23 Local Resources per pupil shall include a calculated dollar 24 amount representing local school district revenues from local 25 property taxes and from Corporate Personal Property 26 Replacement Taxes, expressed on the basis of pupils in 27 Average Daily Attendance. 28 (2) In determining a school district's revenue from 29 local property taxes, the State Board of Education shall 30 utilize the equalized assessed valuation of all taxable 31 property of each school district as of September 30 of the 32 previous year. The equalized assessed valuation utilized 33 shall be obtained and determined as provided in subsection 34 (G). -53- LRB093 06568 SJM 20199 a 1 (3) For school districts maintaining grades kindergarten 2 through 12, local property tax revenues per pupil shall be 3 calculated as the product of the applicable equalized 4 assessed valuation for the district multiplied by 3.00%, and 5 divided by the district's Average Daily Attendance figure. 6 For school districts maintaining grades kindergarten through 7 8, local property tax revenues per pupil shall be calculated 8 as the product of the applicable equalized assessed valuation 9 for the district multiplied by 2.30%, and divided by the 10 district's Average Daily Attendance figure. For school 11 districts maintaining grades 9 through 12, local property tax 12 revenues per pupil shall be the applicable equalized assessed 13 valuation of the district multiplied by 1.05%, and divided by 14 the district's Average Daily Attendance figure. 15 (4) The Corporate Personal Property Replacement Taxes 16 paid to each school district during the calendar year 2 years 17 before the calendar year in which a school year begins, 18 divided by the Average Daily Attendance figure for that 19 district, shall be added to the local property tax revenues 20 per pupil as derived by the application of the immediately 21 preceding paragraph (3). The sum of these per pupil figures 22 for each school district shall constitute Available Local 23 Resources as that term is utilized in subsection (E) in the 24 calculation of general State aid. 25 (E) Computation of General State Aid. 26 (1) For each school year, the amount of general State 27 aid allotted to a school district shall be computed by the 28 State Board of Education as provided in this subsection. 29 (2) For any school district for which Available Local 30 Resources per pupil is less than the product of 0.93 times 31 the Foundation Level, general State aid for that district 32 shall be calculated as an amount equal to the Foundation 33 Level minus Available Local Resources, multiplied by the 34 Average Daily Attendance of the school district. -54- LRB093 06568 SJM 20199 a 1 (3) For any school district for which Available Local 2 Resources per pupil is equal to or greater than the product 3 of 0.93 times the Foundation Level and less than the product 4 of 1.75 times the Foundation Level, the general State aid per 5 pupil shall be a decimal proportion of the Foundation Level 6 derived using a linear algorithm. Under this linear 7 algorithm, the calculated general State aid per pupil shall 8 decline in direct linear fashion from 0.07 times the 9 Foundation Level for a school district with Available Local 10 Resources equal to the product of 0.93 times the Foundation 11 Level, to 0.05 times the Foundation Level for a school 12 district with Available Local Resources equal to the product 13 of 1.75 times the Foundation Level. The allocation of 14 general State aid for school districts subject to this 15 paragraph 3 shall be the calculated general State aid per 16 pupil figure multiplied by the Average Daily Attendance of 17 the school district. 18 (4) For any school district for which Available Local 19 Resources per pupil equals or exceeds the product of 1.75 20 times the Foundation Level, the general State aid for the 21 school district shall be calculated as the product of $218 22 multiplied by the Average Daily Attendance of the school 23 district. 24 (5) The amount of general State aid allocated to a 25 school district for the 1999-2000 school year meeting the 26 requirements set forth in paragraph (4) of subsection (G) 27 shall be increased by an amount equal to the general State 28 aid that would have been received by the district for the 29 1998-1999 school year by utilizing the Extension Limitation 30 Equalized Assessed Valuation as calculated in paragraph (4) 31 of subsection (G) less the general State aid allotted for the 32 1998-1999 school year. This amount shall be deemed a one 33 time increase, and shall not affect any future general State 34 aid allocations. -55- LRB093 06568 SJM 20199 a 1 (F) Compilation of Average Daily Attendance. 2 (1) Each school district shall, by July 1 of each year, 3 submit to the State Board of Education, on forms prescribed 4 by the State Board of Education, attendance figures for the 5 school year that began in the preceding calendar year. The 6 attendance information so transmitted shall identify the 7 average daily attendance figures for each month of the school 8 year. Beginning with the general State aid claim form for 9 the 2002-2003 school year, districts shall calculate Average 10 Daily Attendance as provided in subdivisions (a), (b), and 11 (c) of this paragraph (1). 12 (a) In districts that do not hold year-round 13 classes, days of attendance in August shall be added to 14 the month of September and any days of attendance in June 15 shall be added to the month of May. 16 (b) In districts in which all buildings hold 17 year-round classes, days of attendance in July and August 18 shall be added to the month of September and any days of 19 attendance in June shall be added to the month of May. 20 (c) In districts in which some buildings, but not 21 all, hold year-round classes, for the non-year-round 22 buildings, days of attendance in August shall be added to 23 the month of September and any days of attendance in June 24 shall be added to the month of May. The average daily 25 attendance for the year-round buildings shall be computed 26 as provided in subdivision (b) of this paragraph (1). To 27 calculate the Average Daily Attendance for the district, 28 the average daily attendance for the year-round buildings 29 shall be multiplied by the days in session for the 30 non-year-round buildings for each month and added to the 31 monthly attendance of the non-year-round buildings. 32 Except as otherwise provided in this Section, days of 33 attendance by pupils shall be counted only for sessions of 34 not less than 5 clock hours of school work per day under -56- LRB093 06568 SJM 20199 a 1 direct supervision of: (i) teachers, or (ii) non-teaching 2 personnel or volunteer personnel when engaging in 3 non-teaching duties and supervising in those instances 4 specified in subsection (a) of Section 10-22.34 and paragraph 5 10 of Section 34-18, with pupils of legal school age and in 6 kindergarten and grades 1 through 12. 7 Days of attendance by tuition pupils shall be accredited 8 only to the districts that pay the tuition to a recognized 9 school. 10 (2) Days of attendance by pupils of less than 5 clock 11 hours of school shall be subject to the following provisions 12 in the compilation of Average Daily Attendance. 13 (a) Pupils regularly enrolled in a public school 14 for only a part of the school day may be counted on the 15 basis of 1/6 day for every class hour of instruction of 16 40 minutes or more attended pursuant to such enrollment, 17 unless a pupil is enrolled in a block-schedule format of 18 80 minutes or more of instruction, in which case the 19 pupil may be counted on the basis of the proportion of 20 minutes of school work completed each day to the minimum 21 number of minutes that school work is required to be held 22 that day. 23 (b) Days of attendance may be less than 5 clock 24 hours on the opening and closing of the school term, and 25 upon the first day of pupil attendance, if preceded by a 26 day or days utilized as an institute or teachers' 27 workshop. 28 (c) A session of 4 or more clock hours may be 29 counted as a day of attendance upon certification by the 30 regional superintendent, and approved by the State 31 Superintendent of Education to the extent that the 32 district has been forced to use daily multiple sessions. 33 (d) A session of 3 or more clock hours may be 34 counted as a day of attendance (1) when the remainder of -57- LRB093 06568 SJM 20199 a 1 the school day or at least 2 hours in the evening of that 2 day is utilized for an in-service training program for 3 teachers, up to a maximum of 5 days per school year of 4 which a maximum of 4 days of such 5 days may be used for 5 parent-teacher conferences, provided a district conducts 6 an in-service training program for teachers which has 7 been approved by the State Superintendent of Education; 8 or, in lieu of 4 such days, 2 full days may be used, in 9 which event each such day may be counted as a day of 10 attendance; and (2) when days in addition to those 11 provided in item (1) are scheduled by a school pursuant 12 to its school improvement plan adopted under Article 34 13 or its revised or amended school improvement plan adopted 14 under Article 2, provided that (i) such sessions of 3 or 15 more clock hours are scheduled to occur at regular 16 intervals, (ii) the remainder of the school days in which 17 such sessions occur are utilized for in-service training 18 programs or other staff development activities for 19 teachers, and (iii) a sufficient number of minutes of 20 school work under the direct supervision of teachers are 21 added to the school days between such regularly scheduled 22 sessions to accumulate not less than the number of 23 minutes by which such sessions of 3 or more clock hours 24 fall short of 5 clock hours. Any full days used for the 25 purposes of this paragraph shall not be considered for 26 computing average daily attendance. Days scheduled for 27 in-service training programs, staff development 28 activities, or parent-teacher conferences may be 29 scheduled separately for different grade levels and 30 different attendance centers of the district. 31 (e) A session of not less than one clock hour of 32 teaching hospitalized or homebound pupils on-site or by 33 telephone to the classroom may be counted as 1/2 day of 34 attendance, however these pupils must receive 4 or more -58- LRB093 06568 SJM 20199 a 1 clock hours of instruction to be counted for a full day 2 of attendance. 3 (f) A session of at least 4 clock hours may be 4 counted as a day of attendance for first grade pupils, 5 and pupils in full day kindergartens, and a session of 2 6 or more hours may be counted as 1/2 day of attendance by 7 pupils in kindergartens which provide only 1/2 day of 8 attendance. 9 (g) For children with disabilities who are below 10 the age of 6 years and who cannot attend 2 or more clock 11 hours because of their disability or immaturity, a 12 session of not less than one clock hour may be counted as 13 1/2 day of attendance; however for such children whose 14 educational needs so require a session of 4 or more clock 15 hours may be counted as a full day of attendance. 16 (h) A recognized kindergarten which provides for 17 only 1/2 day of attendance by each pupil shall not have 18 more than 1/2 day of attendance counted in any one day. 19 However, kindergartens may count 2 1/2 days of attendance 20 in any 5 consecutive school days. When a pupil attends 21 such a kindergarten for 2 half days on any one school 22 day, the pupil shall have the following day as a day 23 absent from school, unless the school district obtains 24 permission in writing from the State Superintendent of 25 Education. Attendance at kindergartens which provide for 26 a full day of attendance by each pupil shall be counted 27 the same as attendance by first grade pupils. Only the 28 first year of attendance in one kindergarten shall be 29 counted, except in case of children who entered the 30 kindergarten in their fifth year whose educational 31 development requires a second year of kindergarten as 32 determined under the rules and regulations of the State 33 Board of Education. 34 (G) Equalized Assessed Valuation Data. -59- LRB093 06568 SJM 20199 a 1 (1) For purposes of the calculation of Available Local 2 Resources required pursuant to subsection (D), the State 3 Board of Education shall secure from the Department of 4 Revenue the value as equalized or assessed by the Department 5 of Revenue of all taxable property of every school district, 6 together with (i) the applicable tax rate used in extending 7 taxes for the funds of the district as of September 30 of the 8 previous year and (ii) the limiting rate for all school 9 districts subject to property tax extension limitations as 10 imposed under the Property Tax Extension Limitation Law. The 11 Department of Revenue shall add to the equalized assessed 12 value of all taxable property of each school district 13 situated entirely or partially within a county with 3,000,000 14 or more inhabitants an amount equal to the total amount by 15 which the homestead exemption allowed under Section 15-176 of 16 the Property Tax Code for real property situated in that 17 school district exceeds the total amount that would have been 18 allowed in that school district if the maximum reduction 19 under Section 15-176 was $4,500. The county clerk of any 20 county with 3,000,000 or more inhabitants shall annually 21 calculate and certify to the Department of Revenue for each 22 school district all homestead exemption amounts under Section 23 15-176. 24 This equalized assessed valuation, as adjusted further by 25 the requirements of this subsection, shall be utilized in the 26 calculation of Available Local Resources. 27 (2) The equalized assessed valuation in paragraph (1) 28 shall be adjusted, as applicable, in the following manner: 29 (a) For the purposes of calculating State aid under 30 this Section, with respect to any part of a school 31 district within a redevelopment project area in respect 32 to which a municipality has adopted tax increment 33 allocation financing pursuant to the Tax Increment 34 Allocation Redevelopment Act, Sections 11-74.4-1 through -60- LRB093 06568 SJM 20199 a 1 11-74.4-11 of the Illinois Municipal Code or the 2 Industrial Jobs Recovery Law, Sections 11-74.6-1 through 3 11-74.6-50 of the Illinois Municipal Code, no part of the 4 current equalized assessed valuation of real property 5 located in any such project area which is attributable to 6 an increase above the total initial equalized assessed 7 valuation of such property shall be used as part of the 8 equalized assessed valuation of the district, until such 9 time as all redevelopment project costs have been paid, 10 as provided in Section 11-74.4-8 of the Tax Increment 11 Allocation Redevelopment Act or in Section 11-74.6-35 of 12 the Industrial Jobs Recovery Law. For the purpose of the 13 equalized assessed valuation of the district, the total 14 initial equalized assessed valuation or the current 15 equalized assessed valuation, whichever is lower, shall 16 be used until such time as all redevelopment project 17 costs have been paid. 18 (b) The real property equalized assessed valuation 19 for a school district shall be adjusted by subtracting 20 from the real property value as equalized or assessed by 21 the Department of Revenue for the district an amount 22 computed by dividing the amount of any abatement of taxes 23 under Section 18-170 of the Property Tax Code by 3.00% 24 for a district maintaining grades kindergarten through 25 12, by 2.30% for a district maintaining grades 26 kindergarten through 8, or by 1.05% for a district 27 maintaining grades 9 through 12 and adjusted by an amount 28 computed by dividing the amount of any abatement of taxes 29 under subsection (a) of Section 18-165 of the Property 30 Tax Code by the same percentage rates for district type 31 as specified in this subparagraph (b). 32 (3) For the 1999-2000 school year and each school year 33 thereafter, if a school district meets all of the criteria of 34 this subsection (G)(3), the school district's Available Local -61- LRB093 06568 SJM 20199 a 1 Resources shall be calculated under subsection (D) using the 2 district's Extension Limitation Equalized Assessed Valuation 3 as calculated under this subsection (G)(3). 4 For purposes of this subsection (G)(3) the following 5 terms shall have the following meanings: 6 "Budget Year": The school year for which general 7 State aid is calculated and awarded under subsection (E). 8 "Base Tax Year": The property tax levy year used to 9 calculate the Budget Year allocation of general State 10 aid. 11 "Preceding Tax Year": The property tax levy year 12 immediately preceding the Base Tax Year. 13 "Base Tax Year's Tax Extension": The product of the 14 equalized assessed valuation utilized by the County Clerk 15 in the Base Tax Year multiplied by the limiting rate as 16 calculated by the County Clerk and defined in the 17 Property Tax Extension Limitation Law. 18 "Preceding Tax Year's Tax Extension": The product of 19 the equalized assessed valuation utilized by the County 20 Clerk in the Preceding Tax Year multiplied by the 21 Operating Tax Rate as defined in subsection (A). 22 "Extension Limitation Ratio": A numerical ratio, 23 certified by the County Clerk, in which the numerator is 24 the Base Tax Year's Tax Extension and the denominator is 25 the Preceding Tax Year's Tax Extension. 26 "Operating Tax Rate": The operating tax rate as 27 defined in subsection (A). 28 If a school district is subject to property tax extension 29 limitations as imposed under the Property Tax Extension 30 Limitation Law, the State Board of Education shall calculate 31 the Extension Limitation Equalized Assessed Valuation of that 32 district. For the 1999-2000 school year, the Extension 33 Limitation Equalized Assessed Valuation of a school district 34 as calculated by the State Board of Education shall be equal -62- LRB093 06568 SJM 20199 a 1 to the product of the district's 1996 Equalized Assessed 2 Valuation and the district's Extension Limitation Ratio. For 3 the 2000-2001 school year and each school year thereafter, 4 the Extension Limitation Equalized Assessed Valuation of a 5 school district as calculated by the State Board of Education 6 shall be equal to the product of the Equalized Assessed 7 Valuation last used in the calculation of general State aid 8 and the district's Extension Limitation Ratio. If the 9 Extension Limitation Equalized Assessed Valuation of a school 10 district as calculated under this subsection (G)(3) is less 11 than the district's equalized assessed valuation as 12 calculated pursuant to subsections (G)(1) and (G)(2), then 13 for purposes of calculating the district's general State aid 14 for the Budget Year pursuant to subsection (E), that 15 Extension Limitation Equalized Assessed Valuation shall be 16 utilized to calculate the district's Available Local 17 Resources under subsection (D). 18 (4) For the purposes of calculating general State aid 19 for the 1999-2000 school year only, if a school district 20 experienced a triennial reassessment on the equalized 21 assessed valuation used in calculating its general State 22 financial aid apportionment for the 1998-1999 school year, 23 the State Board of Education shall calculate the Extension 24 Limitation Equalized Assessed Valuation that would have been 25 used to calculate the district's 1998-1999 general State aid. 26 This amount shall equal the product of the equalized assessed 27 valuation used to calculate general State aid for the 28 1997-1998 school year and the district's Extension Limitation 29 Ratio. If the Extension Limitation Equalized Assessed 30 Valuation of the school district as calculated under this 31 paragraph (4) is less than the district's equalized assessed 32 valuation utilized in calculating the district's 1998-1999 33 general State aid allocation, then for purposes of 34 calculating the district's general State aid pursuant to -63- LRB093 06568 SJM 20199 a 1 paragraph (5) of subsection (E), that Extension Limitation 2 Equalized Assessed Valuation shall be utilized to calculate 3 the district's Available Local Resources. 4 (5) For school districts having a majority of their 5 equalized assessed valuation in any county except Cook, 6 DuPage, Kane, Lake, McHenry, or Will, if the amount of 7 general State aid allocated to the school district for the 8 1999-2000 school year under the provisions of subsection (E), 9 (H), and (J) of this Section is less than the amount of 10 general State aid allocated to the district for the 1998-1999 11 school year under these subsections, then the general State 12 aid of the district for the 1999-2000 school year only shall 13 be increased by the difference between these amounts. The 14 total payments made under this paragraph (5) shall not exceed 15 $14,000,000. Claims shall be prorated if they exceed 16 $14,000,000. 17 (H) Supplemental General State Aid. 18 (1) In addition to the general State aid a school 19 district is allotted pursuant to subsection (E), qualifying 20 school districts shall receive a grant, paid in conjunction 21 with a district's payments of general State aid, for 22 supplemental general State aid based upon the concentration 23 level of children from low-income households within the 24 school district. Supplemental State aid grants provided for 25 school districts under this subsection shall be appropriated 26 for distribution to school districts as part of the same line 27 item in which the general State financial aid of school 28 districts is appropriated under this Section. If the 29 appropriation in any fiscal year for general State aid and 30 supplemental general State aid is insufficient to pay the 31 amounts required under the general State aid and supplemental 32 general State aid calculations, then the State Board of 33 Education shall ensure that each school district receives the 34 full amount due for general State aid and the remainder of -64- LRB093 06568 SJM 20199 a 1 the appropriation shall be used for supplemental general 2 State aid, which the State Board of Education shall calculate 3 and pay to eligible districts on a prorated basis. 4 (1.5) This paragraph (1.5) applies only to those school 5 years preceding the 2003-2004 school year. For purposes of 6 this subsection (H), the term "Low-Income Concentration 7 Level" shall be the low-income eligible pupil count from the 8 most recently available federal census divided by the Average 9 Daily Attendance of the school district. If, however, (i) the 10 percentage decrease from the 2 most recent federal censuses 11 in the low-income eligible pupil count of a high school 12 district with fewer than 400 students exceeds by 75% or more 13 the percentage change in the total low-income eligible pupil 14 count of contiguous elementary school districts, whose 15 boundaries are coterminous with the high school district, or 16 (ii) a high school district within 2 counties and serving 5 17 elementary school districts, whose boundaries are coterminous 18 with the high school district, has a percentage decrease from 19 the 2 most recent federal censuses in the low-income eligible 20 pupil count and there is a percentage increase in the total 21 low-income eligible pupil count of a majority of the 22 elementary school districts in excess of 50% from the 2 most 23 recent federal censuses, then the high school district's 24 low-income eligible pupil count from the earlier federal 25 census shall be the number used as the low-income eligible 26 pupil count for the high school district, for purposes of 27 this subsection (H). The changes made to this paragraph (1) 28 by Public Act 92-28 shall apply to supplemental general State 29 aid grants for school years preceding the 2003-2004 school 30 year that are paid in fiscal year 1999 or thereafter and to 31 any State aid payments made in fiscal year 1994 through 32 fiscal year 1998 pursuant to subsection 1(n) of Section 18-8 33 of this Code (which was repealed on July 1, 1998), and any 34 high school district that is affected by Public Act 92-28 is -65- LRB093 06568 SJM 20199 a 1 entitled to a recomputation of its supplemental general State 2 aid grant or State aid paid in any of those fiscal years. 3 This recomputation shall not be affected by any other 4 funding. 5 (1.10) This paragraph (1.10) applies to the 2003-2004 6 school year and each school year thereafter. For purposes of 7 this subsection (H), the term "Low-Income Concentration 8 Level" shall, for each fiscal year, be the low-income 9 eligible pupil count as of July 1 of the immediately 10 preceding fiscal year (as determined by the Department of 11 Human Services based on the number of pupils who are eligible 12 for at least one of the following low income programs: 13 Medicaid, KidCare, TANF, or Food Stamps, excluding pupils who 14 are eligible for services provided by the Department of 15 Children and Family Services, averaged over the 2 immediately 16 preceding fiscal years for fiscal year 2004 and over the 3 17 immediately preceding fiscal years for each fiscal year 18 thereafter) divided by the Average Daily Attendance of the 19 school district. 20 (2) Supplemental general State aid pursuant to this 21 subsection (H) shall be provided as follows for the 22 1998-1999, 1999-2000, and 2000-2001 school years only: 23 (a) For any school district with a Low Income 24 Concentration Level of at least 20% and less than 35%, 25 the grant for any school year shall be $800 multiplied by 26 the low income eligible pupil count. 27 (b) For any school district with a Low Income 28 Concentration Level of at least 35% and less than 50%, 29 the grant for the 1998-1999 school year shall be $1,100 30 multiplied by the low income eligible pupil count. 31 (c) For any school district with a Low Income 32 Concentration Level of at least 50% and less than 60%, 33 the grant for the 1998-99 school year shall be $1,500 34 multiplied by the low income eligible pupil count. -66- LRB093 06568 SJM 20199 a 1 (d) For any school district with a Low Income 2 Concentration Level of 60% or more, the grant for the 3 1998-99 school year shall be $1,900 multiplied by the low 4 income eligible pupil count. 5 (e) For the 1999-2000 school year, the per pupil 6 amount specified in subparagraphs (b), (c), and (d) 7 immediately above shall be increased to $1,243, $1,600, 8 and $2,000, respectively. 9 (f) For the 2000-2001 school year, the per pupil 10 amounts specified in subparagraphs (b), (c), and (d) 11 immediately above shall be $1,273, $1,640, and $2,050, 12 respectively. 13 (2.5) Supplemental general State aid pursuant to this 14 subsection (H) shall be provided as follows for the 2002-2003 15 school year: 16 (a) For any school district with a Low Income 17 Concentration Level of less than 10%, the grant for each 18 school year shall be $355 multiplied by the low income 19 eligible pupil count. 20 (b) For any school district with a Low Income 21 Concentration Level of at least 10% and less than 20%, 22 the grant for each school year shall be $675 multiplied 23 by the low income eligible pupil count. 24 (c) For any school district with a Low Income 25 Concentration Level of at least 20% and less than 35%, 26 the grant for each school year shall be $1,330 multiplied 27 by the low income eligible pupil count. 28 (d) For any school district with a Low Income 29 Concentration Level of at least 35% and less than 50%, 30 the grant for each school year shall be $1,362 multiplied 31 by the low income eligible pupil count. 32 (e) For any school district with a Low Income 33 Concentration Level of at least 50% and less than 60%, 34 the grant for each school year shall be $1,680 multiplied -67- LRB093 06568 SJM 20199 a 1 by the low income eligible pupil count. 2 (f) For any school district with a Low Income 3 Concentration Level of 60% or more, the grant for each 4 school year shall be $2,080 multiplied by the low income 5 eligible pupil count. 6 (2.10) Except as otherwise provided, supplemental 7 general State aid pursuant to this subsection (H) shall be 8 provided as follows for the 2003-2004 school year and each 9 school year thereafter: 10 (a) For any school district with a Low Income 11 Concentration Level of 15% or less, the grant for each 12 school year shall be $355 multiplied by the low income 13 eligible pupil count. 14 (b) For any school district with a Low Income 15 Concentration Level greater than 15%, the grant for each 16 school year shall be $294.25 added to the product of 17 $2,700 and the square of the Low Income Concentration 18 Level, all multiplied by the low income eligible pupil 19 count. 20 For the 2003-2004 school year only, the grant shall be no 21 less than the grant for the 2002-2003 school year. For the 22 2004-2005 school year only, the grant shall be no less than 23 the grant for the 2002-2003 school year multiplied by 0.66. 24 For the 2005-2006 school year only, the grant shall be no 25 less than the grant for the 2002-2003 school year multiplied 26 by 0.33. 27 For the 2003-2004 school year only, the grant shall be no 28 greater than the grant received during the 2002-2003 school 29 year added to the product of 0.25 multiplied by the 30 difference between the grant amount calculated under 31 subsection (a) or (b) of this paragraph (2.10), whichever is 32 applicable, and the grant received during the 2002-2003 33 school year. For the 2004-2005 school year only, the grant 34 shall be no greater than the grant received during the -68- LRB093 06568 SJM 20199 a 1 2002-2003 school year added to the product of 0.50 multiplied 2 by the difference between the grant amount calculated under 3 subsection (a) or (b) of this paragraph (2.10), whichever is 4 applicable, and the grant received during the 2002-2003 5 school year. For the 2005-2006 school year only, the grant 6 shall be no greater than the grant received during the 7 2002-2003 school year added to the product of 0.75 multiplied 8 by the difference between the grant amount calculated under 9 subsection (a) or (b) of this paragraph (2.10), whichever is 10 applicable, and the grant received during the 2002-2003 11 school year. 12 (3) School districts with an Average Daily Attendance of 13 more than 1,000 and less than 50,000 that qualify for 14 supplemental general State aid pursuant to this subsection 15 shall submit a plan to the State Board of Education prior to 16 October 30 of each year for the use of the funds resulting 17 from this grant of supplemental general State aid for the 18 improvement of instruction in which priority is given to 19 meeting the education needs of disadvantaged children. Such 20 plan shall be submitted in accordance with rules and 21 regulations promulgated by the State Board of Education. 22 (4) School districts with an Average Daily Attendance of 23 50,000 or more that qualify for supplemental general State 24 aid pursuant to this subsection shall be required to 25 distribute from funds available pursuant to this Section, no 26 less than $261,000,000 in accordance with the following 27 requirements: 28 (a) The required amounts shall be distributed to 29 the attendance centers within the district in proportion 30 to the number of pupils enrolled at each attendance 31 center who are eligible to receive free or reduced-price 32 lunches or breakfasts under the federal Child Nutrition 33 Act of 1966 and under the National School Lunch Act 34 during the immediately preceding school year. -69- LRB093 06568 SJM 20199 a 1 (b) The distribution of these portions of 2 supplemental and general State aid among attendance 3 centers according to these requirements shall not be 4 compensated for or contravened by adjustments of the 5 total of other funds appropriated to any attendance 6 centers, and the Board of Education shall utilize funding 7 from one or several sources in order to fully implement 8 this provision annually prior to the opening of school. 9 (c) Each attendance center shall be provided by the 10 school district a distribution of noncategorical funds 11 and other categorical funds to which an attendance center 12 is entitled under law in order that the general State aid 13 and supplemental general State aid provided by 14 application of this subsection supplements rather than 15 supplants the noncategorical funds and other categorical 16 funds provided by the school district to the attendance 17 centers. 18 (d) Any funds made available under this subsection 19 that by reason of the provisions of this subsection are 20 not required to be allocated and provided to attendance 21 centers may be used and appropriated by the board of the 22 district for any lawful school purpose. 23 (e) Funds received by an attendance center pursuant 24 to this subsection shall be used by the attendance center 25 at the discretion of the principal and local school 26 council for programs to improve educational opportunities 27 at qualifying schools through the following programs and 28 services: early childhood education, reduced class size 29 or improved adult to student classroom ratio, enrichment 30 programs, remedial assistance, attendance improvement, 31 and other educationally beneficial expenditures which 32 supplement the regular and basic programs as determined 33 by the State Board of Education. Funds provided shall not 34 be expended for any political or lobbying purposes as -70- LRB093 06568 SJM 20199 a 1 defined by board rule. 2 (f) Each district subject to the provisions of this 3 subdivision (H)(4) shall submit an acceptable plan to 4 meet the educational needs of disadvantaged children, in 5 compliance with the requirements of this paragraph, to 6 the State Board of Education prior to July 15 of each 7 year. This plan shall be consistent with the decisions of 8 local school councils concerning the school expenditure 9 plans developed in accordance with part 4 of Section 10 34-2.3. The State Board shall approve or reject the plan 11 within 60 days after its submission. If the plan is 12 rejected, the district shall give written notice of 13 intent to modify the plan within 15 days of the 14 notification of rejection and then submit a modified plan 15 within 30 days after the date of the written notice of 16 intent to modify. Districts may amend approved plans 17 pursuant to rules promulgated by the State Board of 18 Education. 19 Upon notification by the State Board of Education 20 that the district has not submitted a plan prior to July 21 15 or a modified plan within the time period specified 22 herein, the State aid funds affected by that plan or 23 modified plan shall be withheld by the State Board of 24 Education until a plan or modified plan is submitted. 25 If the district fails to distribute State aid to 26 attendance centers in accordance with an approved plan, 27 the plan for the following year shall allocate funds, in 28 addition to the funds otherwise required by this 29 subsection, to those attendance centers which were 30 underfunded during the previous year in amounts equal to 31 such underfunding. 32 For purposes of determining compliance with this 33 subsection in relation to the requirements of attendance 34 center funding, each district subject to the provisions -71- LRB093 06568 SJM 20199 a 1 of this subsection shall submit as a separate document by 2 December 1 of each year a report of expenditure data for 3 the prior year in addition to any modification of its 4 current plan. If it is determined that there has been a 5 failure to comply with the expenditure provisions of this 6 subsection regarding contravention or supplanting, the 7 State Superintendent of Education shall, within 60 days 8 of receipt of the report, notify the district and any 9 affected local school council. The district shall within 10 45 days of receipt of that notification inform the State 11 Superintendent of Education of the remedial or corrective 12 action to be taken, whether by amendment of the current 13 plan, if feasible, or by adjustment in the plan for the 14 following year. Failure to provide the expenditure 15 report or the notification of remedial or corrective 16 action in a timely manner shall result in a withholding 17 of the affected funds. 18 The State Board of Education shall promulgate rules 19 and regulations to implement the provisions of this 20 subsection. No funds shall be released under this 21 subdivision (H)(4) to any district that has not submitted 22 a plan that has been approved by the State Board of 23 Education. 24 (I) General State Aid for Newly Configured School Districts. 25 (1) For a new school district formed by combining 26 property included totally within 2 or more previously 27 existing school districts, for its first year of existence 28 the general State aid and supplemental general State aid 29 calculated under this Section shall be computed for the new 30 district and for the previously existing districts for which 31 property is totally included within the new district. If the 32 computation on the basis of the previously existing districts 33 is greater, a supplementary payment equal to the difference 34 shall be made for the first 4 years of existence of the new -72- LRB093 06568 SJM 20199 a 1 district. 2 (2) For a school district which annexes all of the 3 territory of one or more entire other school districts, for 4 the first year during which the change of boundaries 5 attributable to such annexation becomes effective for all 6 purposes as determined under Section 7-9 or 7A-8, the general 7 State aid and supplemental general State aid calculated under 8 this Section shall be computed for the annexing district as 9 constituted after the annexation and for the annexing and 10 each annexed district as constituted prior to the annexation; 11 and if the computation on the basis of the annexing and 12 annexed districts as constituted prior to the annexation is 13 greater, a supplementary payment equal to the difference 14 shall be made for the first 4 years of existence of the 15 annexing school district as constituted upon such annexation. 16 (3) For 2 or more school districts which annex all of 17 the territory of one or more entire other school districts, 18 and for 2 or more community unit districts which result upon 19 the division (pursuant to petition under Section 11A-2) of 20 one or more other unit school districts into 2 or more parts 21 and which together include all of the parts into which such 22 other unit school district or districts are so divided, for 23 the first year during which the change of boundaries 24 attributable to such annexation or division becomes effective 25 for all purposes as determined under Section 7-9 or 11A-10, 26 as the case may be, the general State aid and supplemental 27 general State aid calculated under this Section shall be 28 computed for each annexing or resulting district as 29 constituted after the annexation or division and for each 30 annexing and annexed district, or for each resulting and 31 divided district, as constituted prior to the annexation or 32 division; and if the aggregate of the general State aid and 33 supplemental general State aid as so computed for the 34 annexing or resulting districts as constituted after the -73- LRB093 06568 SJM 20199 a 1 annexation or division is less than the aggregate of the 2 general State aid and supplemental general State aid as so 3 computed for the annexing and annexed districts, or for the 4 resulting and divided districts, as constituted prior to the 5 annexation or division, then a supplementary payment equal to 6 the difference shall be made and allocated between or among 7 the annexing or resulting districts, as constituted upon such 8 annexation or division, for the first 4 years of their 9 existence. The total difference payment shall be allocated 10 between or among the annexing or resulting districts in the 11 same ratio as the pupil enrollment from that portion of the 12 annexed or divided district or districts which is annexed to 13 or included in each such annexing or resulting district bears 14 to the total pupil enrollment from the entire annexed or 15 divided district or districts, as such pupil enrollment is 16 determined for the school year last ending prior to the date 17 when the change of boundaries attributable to the annexation 18 or division becomes effective for all purposes. The amount 19 of the total difference payment and the amount thereof to be 20 allocated to the annexing or resulting districts shall be 21 computed by the State Board of Education on the basis of 22 pupil enrollment and other data which shall be certified to 23 the State Board of Education, on forms which it shall provide 24 for that purpose, by the regional superintendent of schools 25 for each educational service region in which the annexing and 26 annexed districts, or resulting and divided districts are 27 located. 28 (3.5) Claims for financial assistance under this 29 subsection (I) shall not be recomputed except as expressly 30 provided under this Section. 31 (4) Any supplementary payment made under this subsection 32 (I) shall be treated as separate from all other payments made 33 pursuant to this Section. 34 (J) Supplementary Grants in Aid. -74- LRB093 06568 SJM 20199 a 1 (1) Notwithstanding any other provisions of this 2 Section, the amount of the aggregate general State aid in 3 combination with supplemental general State aid under this 4 Section for which each school district is eligible shall be 5 no less than the amount of the aggregate general State aid 6 entitlement that was received by the district under Section 7 18-8 (exclusive of amounts received under subsections 5(p) 8 and 5(p-5) of that Section) for the 1997-98 school year, 9 pursuant to the provisions of that Section as it was then in 10 effect. If a school district qualifies to receive a 11 supplementary payment made under this subsection (J), the 12 amount of the aggregate general State aid in combination with 13 supplemental general State aid under this Section which that 14 district is eligible to receive for each school year shall be 15 no less than the amount of the aggregate general State aid 16 entitlement that was received by the district under Section 17 18-8 (exclusive of amounts received under subsections 5(p) 18 and 5(p-5) of that Section) for the 1997-1998 school year, 19 pursuant to the provisions of that Section as it was then in 20 effect. 21 (2) If, as provided in paragraph (1) of this subsection 22 (J), a school district is to receive aggregate general State 23 aid in combination with supplemental general State aid under 24 this Section for the 1998-99 school year and any subsequent 25 school year that in any such school year is less than the 26 amount of the aggregate general State aid entitlement that 27 the district received for the 1997-98 school year, the school 28 district shall also receive, from a separate appropriation 29 made for purposes of this subsection (J), a supplementary 30 payment that is equal to the amount of the difference in the 31 aggregate State aid figures as described in paragraph (1). 32 (3) (Blank). 33 (K) Grants to Laboratory and Alternative Schools. 34 In calculating the amount to be paid to the governing -75- LRB093 06568 SJM 20199 a 1 board of a public university that operates a laboratory 2 school under this Section or to any alternative school that 3 is operated by a regional superintendent of schools, the 4 State Board of Education shall require by rule such reporting 5 requirements as it deems necessary. 6 As used in this Section, "laboratory school" means a 7 public school which is created and operated by a public 8 university and approved by the State Board of Education. The 9 governing board of a public university which receives funds 10 from the State Board under this subsection (K) may not 11 increase the number of students enrolled in its laboratory 12 school from a single district, if that district is already 13 sending 50 or more students, except under a mutual agreement 14 between the school board of a student's district of residence 15 and the university which operates the laboratory school. A 16 laboratory school may not have more than 1,000 students, 17 excluding students with disabilities in a special education 18 program. 19 As used in this Section, "alternative school" means a 20 public school which is created and operated by a Regional 21 Superintendent of Schools and approved by the State Board of 22 Education. Such alternative schools may offer courses of 23 instruction for which credit is given in regular school 24 programs, courses to prepare students for the high school 25 equivalency testing program or vocational and occupational 26 training. A regional superintendent of schools may contract 27 with a school district or a public community college district 28 to operate an alternative school. An alternative school 29 serving more than one educational service region may be 30 established by the regional superintendents of schools of the 31 affected educational service regions. An alternative school 32 serving more than one educational service region may be 33 operated under such terms as the regional superintendents of 34 schools of those educational service regions may agree. -76- LRB093 06568 SJM 20199 a 1 Each laboratory and alternative school shall file, on 2 forms provided by the State Superintendent of Education, an 3 annual State aid claim which states the Average Daily 4 Attendance of the school's students by month. The best 3 5 months' Average Daily Attendance shall be computed for each 6 school. The general State aid entitlement shall be computed 7 by multiplying the applicable Average Daily Attendance by the 8 Foundation Level as determined under this Section. 9 (L) Payments, Additional Grants in Aid and Other 10 Requirements. 11 (1) For a school district operating under the financial 12 supervision of an Authority created under Article 34A, the 13 general State aid otherwise payable to that district under 14 this Section, but not the supplemental general State aid, 15 shall be reduced by an amount equal to the budget for the 16 operations of the Authority as certified by the Authority to 17 the State Board of Education, and an amount equal to such 18 reduction shall be paid to the Authority created for such 19 district for its operating expenses in the manner provided in 20 Section 18-11. The remainder of general State school aid for 21 any such district shall be paid in accordance with Article 22 34A when that Article provides for a disposition other than 23 that provided by this Article. 24 (2) (Blank). 25 (3) Summer school. Summer school payments shall be made 26 as provided in Section 18-4.3. 27 (M) Education Funding Advisory Board. 28 The Education Funding Advisory Board, hereinafter in this 29 subsection (M) referred to as the "Board", is hereby created. 30 The Board shall consist of 5 members who are appointed by the 31 Governor, by and with the advice and consent of the Senate. 32 The members appointed shall include representatives of 33 education, business, and the general public. One of the -77- LRB093 06568 SJM 20199 a 1 members so appointed shall be designated by the Governor at 2 the time the appointment is made as the chairperson of the 3 Board. The initial members of the Board may be appointed any 4 time after the effective date of this amendatory Act of 1997. 5 The regular term of each member of the Board shall be for 4 6 years from the third Monday of January of the year in which 7 the term of the member's appointment is to commence, except 8 that of the 5 initial members appointed to serve on the 9 Board, the member who is appointed as the chairperson shall 10 serve for a term that commences on the date of his or her 11 appointment and expires on the third Monday of January, 2002, 12 and the remaining 4 members, by lots drawn at the first 13 meeting of the Board that is held after all 5 members are 14 appointed, shall determine 2 of their number to serve for 15 terms that commence on the date of their respective 16 appointments and expire on the third Monday of January, 2001, 17 and 2 of their number to serve for terms that commence on the 18 date of their respective appointments and expire on the third 19 Monday of January, 2000. All members appointed to serve on 20 the Board shall serve until their respective successors are 21 appointed and confirmed. Vacancies shall be filled in the 22 same manner as original appointments. If a vacancy in 23 membership occurs at a time when the Senate is not in 24 session, the Governor shall make a temporary appointment 25 until the next meeting of the Senate, when he or she shall 26 appoint, by and with the advice and consent of the Senate, a 27 person to fill that membership for the unexpired term. If 28 the Senate is not in session when the initial appointments 29 are made, those appointments shall be made as in the case of 30 vacancies. 31 The Education Funding Advisory Board shall be deemed 32 established, and the initial members appointed by the 33 Governor to serve as members of the Board shall take office, 34 on the date that the Governor makes his or her appointment of -78- LRB093 06568 SJM 20199 a 1 the fifth initial member of the Board, whether those initial 2 members are then serving pursuant to appointment and 3 confirmation or pursuant to temporary appointments that are 4 made by the Governor as in the case of vacancies. 5 The State Board of Education shall provide such staff 6 assistance to the Education Funding Advisory Board as is 7 reasonably required for the proper performance by the Board 8 of its responsibilities. 9 For school years after the 2000-2001 school year, the 10 Education Funding Advisory Board, in consultation with the 11 State Board of Education, shall make recommendations as 12 provided in this subsection (M) to the General Assembly for 13 the foundation level under subdivision (B)(3) of this Section 14 and for the supplemental general State aid grant level under 15 subsection (H) of this Section for districts with high 16 concentrations of children from poverty. The recommended 17 foundation level shall be determined based on a methodology 18 which incorporates the basic education expenditures of 19 low-spending schools exhibiting high academic performance. 20 The Education Funding Advisory Board shall make such 21 recommendations to the General Assembly on January 1 of odd 22 numbered years, beginning January 1, 2001. 23 (N) (Blank). 24 (O) References. 25 (1) References in other laws to the various subdivisions 26 of Section 18-8 as that Section existed before its repeal and 27 replacement by this Section 18-8.05 shall be deemed to refer 28 to the corresponding provisions of this Section 18-8.05, to 29 the extent that those references remain applicable. 30 (2) References in other laws to State Chapter 1 funds 31 shall be deemed to refer to the supplemental general State 32 aid provided under subsection (H) of this Section. 33 (Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29, -79- LRB093 06568 SJM 20199 a 1 eff. 7-1-01; 92-269, eff. 8-7-01; 92-604, eff. 7-1-02; 2 92-636, eff. 7-11-02; 92-651, eff. 7-11-02; 93-21, eff. 3 7-1-03.) 4 Section 40. The Criminal Code of 1961 is amended by 5 changing Section 17A-1 as follows: 6 (720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1) 7 Sec. 17A-1. Persons under deportation order; ineligible 8 for benefits. An individual against whom a United States 9 Immigration Judge has issued an order of deportation which 10 has been affirmed by the Board of Immigration Review, as well 11 as an individual who appeals such an order pending appeal, 12 under paragraph 19 of Section 241(a) of the Immigration and 13 Nationality Act relating to persecution of others on account 14 of race, religion, national origin or political opinion under 15 the direction of or in association with the Nazi government 16 of Germany or its allies, shall be ineligible for the 17 following benefits authorized by State law: 18 (a) The homestead exemptionsexemptionand homestead 19 improvement exemption under Sections 15-170, 15-175, 15-176, 20 and 15-180 of the Property Tax Code. 21 (b) Grants under the Senior Citizens and Disabled 22 Persons Property Tax Relief and Pharmaceutical Assistance 23 Act. 24 (c) The double income tax exemption conferred upon 25 persons 65 years of age or older by Section 204 of the 26 Illinois Income Tax Act. 27 (d) Grants provided by the Department on Aging. 28 (e) Reductions in vehicle registration fees under 29 Section 3-806.3 of the Illinois Vehicle Code. 30 (f) Free fishing and reduced fishing license fees under 31 Sections 20-5 and 20-40 of the Fish and Aquatic Life Code. 32 (g) Tuition free courses for senior citizens under the -80- LRB093 06568 SJM 20199 a 1 Senior Citizen Courses Act. 2 (h) Any benefits under the Illinois Public Aid Code. 3 (Source: P.A. 87-895; 88-670, eff. 12-2-94.) 4 Section 90. The State Mandates Act is amended by adding 5 Section 8.28 as follows: 6 (30 ILCS 805/8.28 new) 7 Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 8 and 8 of this Act, no reimbursement by the State is required 9 for the implementation of any mandate created by (i) the 10 General Homestead Exemption under Section 15-176 of the 11 Property Tax Code or (ii) the Senior Citizens Assessment 12 Freeze Homestead Exemption under Section 15-172 of the 13 Property Tax Code.".