093_SB1498ham003 LRB093 06568 SJM 20255 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 20255 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 20255 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, 15-175, and 20-178 and by 8 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 20255 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 20255 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 20255 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 20255 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 20255 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 20255 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 20255 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 20255 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 20255 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 200/15-175) 23 Sec. 15-175. General homestead exemption. Except as 24 provided in Section 15-176, homestead property is entitled to 25 an annual homestead exemption limited, except as described 26 here with relation to cooperatives, to a reduction in the 27 equalized assessed value of homestead property equal to the 28 increase in equalized assessed value for the current 29 assessment year above the equalized assessed value of the 30 property for 1977, up to the maximum reduction set forth 31 below. If however, the 1977 equalized assessed value upon 32 which taxes were paid is subsequently determined by local 33 assessing officials, the Property Tax Appeal Board, or a -13- LRB093 06568 SJM 20255 a 1 court to have been excessive, the equalized assessed value 2 which should have been placed on the property for 1977 shall 3 be used to determine the amount of the exemption. 4 Except as provided in Section 15-176, the maximum 5 reduction shall be $4,500 in counties with 3,000,000 or more 6 inhabitants and $3,500 in all other counties. 7 In counties with fewer than 3,000,000 inhabitants, if, 8 based on the most recent assessment, the equalized assessed 9 value of the homestead property for the current assessment 10 year is greater than the equalized assessed value of the 11 property for 1977, the owner of the property shall 12 automatically receive the exemption granted under this 13 Section in an amount equal to the increase over the 1977 14 assessment up to the maximum reduction set forth in this 15 Section. 16 If in any assessment year beginning with the 2000 17 assessment year, homestead property has a pro-rata valuation 18 under Section 9-180 resulting in an increase in the assessed 19 valuation, a reduction in equalized assessed valuation equal 20 to the increase in equalized assessed value of the property 21 for the year of the pro-rata valuation above the equalized 22 assessed value of the property for 1977 shall be applied to 23 the property on a proportionate basis for the period the 24 property qualified as homestead property during the 25 assessment year. The maximum proportionate homestead 26 exemption shall not exceed the maximum homestead exemption 27 allowed in the county under this Section divided by 365 and 28 multiplied by the number of days the property qualified as 29 homestead property. 30 "Homestead property" under this Section includes 31 residential property that is occupied by its owner or owners 32 as his or their principal dwelling place, or that is a 33 leasehold interest on which a single family residence is 34 situated, which is occupied as a residence by a person who -14- LRB093 06568 SJM 20255 a 1 has an ownership interest therein, legal or equitable or as a 2 lessee, and on which the person is liable for the payment of 3 property taxes. For land improved with an apartment building 4 owned and operated as a cooperative or a building which is a 5 life care facility as defined in Section 15-170 and 6 considered to be a cooperative under Section 15-170, the 7 maximum reduction from the equalized assessed value shall be 8 limited to the increase in the value above the equalized 9 assessed value of the property for 1977, up to the maximum 10 reduction set forth above, multiplied by the number of 11 apartments or units occupied by a person or persons who is 12 liable, by contract with the owner or owners of record, for 13 paying property taxes on the property and is an owner of 14 record of a legal or equitable interest in the cooperative 15 apartment building, other than a leasehold interest. For 16 purposes of this Section, the term "life care facility" has 17 the meaning stated in Section 15-170. 18 In a cooperative where a homestead exemption has been 19 granted, the cooperative association or its management firm 20 shall credit the savings resulting from that exemption only 21 to the apportioned tax liability of the owner who qualified 22 for the exemption. Any person who willfully refuses to so 23 credit the savings shall be guilty of a Class B misdemeanor. 24 Where married persons maintain and reside in separate 25 residences qualifying as homestead property, each residence 26 shall receive 50% of the total reduction in equalized 27 assessed valuation provided by this Section. 28 In counties with more than 3,000,000 inhabitants, the 29 assessor or chief county assessment officer may determine the 30 eligibility of residential property to receive the homestead 31 exemption by application, visual inspection, questionnaire or 32 other reasonable methods. The determination shall be made in 33 accordance with guidelines established by the Department. 34 In counties with fewer than 3,000,000 inhabitants, in the -15- LRB093 06568 SJM 20255 a 1 event of a sale of homestead property the homestead exemption 2 shall remain in effect for the remainder of the assessment 3 year of the sale. The assessor or chief county assessment 4 officer may require the new owner of the property to apply 5 for the homestead exemption for the following assessment 6 year. 7 (Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97; 8 90-655, eff. 7-30-98; 91-346, eff. 7-29-99.) 9 (35 ILCS 200/15-176 new) 10 Sec. 15-176. General homestead exemption in counties 11 with 3,000,000 or more inhabitants. 12 (a) In counties with 3,000,000 or more inhabitants, 13 beginning with assessments made for the tax year 2003 and for 14 subsequent tax years, homestead property is entitled to an 15 annual homestead exemption equal to a reduction in the 16 property's equalized assessed value calculated as provided in 17 this Section. 18 (b) As used in this Section: 19 (1) "Assessor" means the elected county assessor. 20 (2) "Adjusted homestead value" means the lesser of 21 the following values: 22 (A) The property's base homestead value 23 increased by 7% for each tax year after 2002 through 24 and including the current tax year. 25 (B) The property's equalized assessed value 26 for the current tax year minus $4,500. 27 (3) "Base homestead value" means: 28 (A) The equalized assessed value of the 29 property for tax year 2002 prior to exemptions, 30 minus $4,500, provided that it was assessed for that 31 year as residential property qualified for any of 32 the homestead exemptions under Sections 15-170 33 through 15-175 of this Code, then in force, and -16- LRB093 06568 SJM 20255 a 1 further provided that the property's assessment was 2 not based on a reduced assessed value resulting from 3 a temporary irregularity in the property for that 4 year. 5 (B) If the property did not have a residential 6 equalized assessed value for tax year 2002 as 7 provided in subdivision (b)(3)(A) of this Section, 8 then the "base homestead value" means the base 9 homestead value established by the assessor under 10 subsection (c). 11 (4) "Current tax year" means the tax year for which 12 the exemption under this Section is being applied. 13 (5) "Equalized assessed value" means the property's 14 assessed value as equalized by the Department. 15 (6) "Homestead" or "homestead property" means: 16 (A) Residential property that as of January 1 17 of the tax year is occupied by its owner or owners 18 as his, her, or their principal dwelling place, or 19 that is a leasehold interest on which a single 20 family residence is situated, that is occupied as a 21 residence by a person who has a legal or equitable 22 interest therein evidenced by a written instrument, 23 as an owner or as a lessee, and on which the person 24 is liable for the payment of property taxes. 25 Residential units in an apartment building owned and 26 operated as a cooperative, or as a life care 27 facility, which are occupied by persons who hold a 28 legal or equitable interest in the cooperative 29 apartment building or life care facility as owners 30 or lessees, and who are liable by contract for the 31 payment of property taxes, shall be included within 32 this definition of homestead property. Residential 33 property containing 6 or fewer dwelling units shall 34 also be included in this definition of homestead -17- LRB093 06568 SJM 20255 a 1 property provided that at least one such unit is 2 occupied by the property's owner or owners as his, 3 her, or their principal dwelling place. 4 (B) A homestead includes the dwelling place, 5 appurtenant structures, and so much of the 6 surrounding land constituting the parcel on which 7 the dwelling place is situated as is used for 8 residential purposes. If the assessor has 9 established a specific legal description for a 10 portion of property constituting the homestead, then 11 the homestead shall be limited to the property 12 within that description. 13 (7) "Life care facility" means a facility as 14 defined in Section 2 of the Life Care Facilities Act. 15 (c) If the property did not have a residential equalized 16 assessed value for tax year 2002 as provided in subdivision 17 (b)(3)(A) of this Section, then the assessor shall first 18 determine an initial value for the property by comparison 19 with assessed values for tax year 2002 of other properties 20 having physical and economic characteristics similar to those 21 of the subject property, so that the initial value is uniform 22 in relation to assessed values of those other properties for 23 tax year 2002. The product of the initial value multiplied by 24 2.4689, less $4,500, is the base homestead value. 25 For any tax year for which the assessor determines or 26 adjusts an initial value and hence a base homestead value 27 under this subsection (c), the initial value shall be subject 28 to review by the same procedures applicable to assessed 29 values established under this Code for that tax year. 30 (d) The base homestead value shall remain constant, 31 except that the assessor may revise it under the following 32 circumstances: 33 (1) If the equalized assessed value of a homestead 34 property for the current tax year is less than the -18- LRB093 06568 SJM 20255 a 1 previous base homestead value for that property, then the 2 current equalized assessed value (provided it is not 3 based on a reduced assessed value resulting from a 4 temporary irregularity in the property) shall become the 5 base homestead value in subsequent tax years. 6 (2) For any year in which new buildings, 7 structures, or other improvements are constructed on the 8 homestead property that would increase its assessed 9 value, the assessor shall adjust the base homestead value 10 as provided in subsection (c) of this Section with due 11 regard to the value added by the new improvements. 12 (e) The amount of the exemption under this Section is 13 the equalized assessed value of the homestead property for 14 the current tax year, minus the adjusted homestead value. 15 Provided, however, that in the case of homestead property 16 that also qualifies for the exemption under Section 15-172, 17 the property is also entitled to the exemption under this 18 Section, limited to the amount of $4,500. 19 (f) In the case of an apartment building owned and 20 operated as a cooperative, or as a life care facility, that 21 contains residential units that qualify as homestead property 22 under this Section, the maximum cumulative exemption amount 23 attributed to the entire building or facility shall not 24 exceed the sum of the exemptions calculated for each 25 qualified residential unit. The cooperative association, 26 management firm, or other person or entity that manages or 27 controls the cooperative apartment building or life care 28 facility shall credit the exemption attributable to each 29 residential unit only to the apportioned tax liability of the 30 owner or other person responsible for payment of taxes as to 31 that unit. Any person who willfully refuses to so credit the 32 exemption is guilty of a Class B misdemeanor. 33 (g) When married persons maintain separate residences, 34 the exemption provided under this Section shall be claimed by -19- LRB093 06568 SJM 20255 a 1 only one such person and for only one residence. 2 (h) In the event of a sale of the homestead property, 3 the exemption under this Section shall remain in effect for 4 the remainder of the tax year in which the sale occurs. The 5 assessor may require the new owner of the property to apply 6 for the exemption in the following year. 7 (i) The assessor may determine whether property 8 qualifies as a homestead under this Section by application, 9 visual inspection, questionnaire, or other reasonable 10 methods. Each year, at the time the assessment books are 11 certified to the county clerk by the board of review, the 12 assessor shall furnish to the county clerk a list of the 13 properties qualified for the homestead exemption under this 14 Section. The list shall note the base homestead value of each 15 property to be used in the calculation of the exemption for 16 the current tax year. 17 (j) The provisions of this Section apply as follows: 18 (1) If the general assessment year for the property 19 is 2003, this Section applies for assessment years 2003, 20 2004, 2005, 2006, 2007, 2008, 2009, and 2010. Thereafter, 21 the provisions of Section 15-175 apply. 22 (2) If the general assessment year for the property 23 is 2004, this Section applies for assessment years 2004, 24 2005, 2006, 2007, 2008, 2009, and 2010. Thereafter, the 25 provisions of Section 15-175 apply. 26 (3) If the general assessment year for the property 27 is 2005, this Section applies for assessment years 2005, 28 2006, 2007, 2008, 2009, and 2010. Thereafter, the 29 provisions of Section 15-175 apply. 30 (k) Notwithstanding Sections 6 and 8 of the State 31 Mandates Act, no reimbursement by the State is required for 32 the implementation of any mandate created by this Section. 33 (35 ILCS 200/20-178) -20- LRB093 06568 SJM 20255 a 1 Sec. 20-178. Certificate of error; refund; interest. 2 When the county collector makes any refunds due on 3 certificates of error issued under Sections 14-15 through 4 14-25 that have been either certified or adjudicated, the 5 county collector shall pay the taxpayer interest on the 6 amount of the refund at the rate of 0.5% per month. 7 No interest shall be due under this Section for any time 8 prior to 60 days after the effective date of this amendatory 9 Act of the 91st General Assembly. For certificates of error 10 issued prior to the effective date of this amendatory Act of 11 the 91st General Assembly, the county collector shall pay the 12 taxpayer interest from 60 days after the effective date of 13 this amendatory Act of the 91st General Assembly until the 14 date the refund is paid. For certificates of error issued on 15 or after the effective date of this amendatory Act of the 16 91st General Assembly, interest shall be paid from 60 days 17 after the certificate of error is issued by the chief county 18 assessment officer to the date the refund is made. To cover 19 the cost of interest, the county collector shall 20 proportionately reduce the distribution of taxes collected 21 for each taxing district in which the property is situated. 22 This Section shall not apply to any certificate of error 23 granting a homestead exemption under Section 15-170, 15-172, 24or15-175, or 15-176. 25 (Source: P.A. 91-393, eff. 7-30-99.) 26 Section 15. The County Economic Development Project Area 27 Property Tax Allocation Act is amended by changing Section 6 28 as follows: 29 (55 ILCS 85/6) (from Ch. 34, par. 7006) 30 Sec. 6. Filing with county clerk; certification of 31 initial equalized assessed value. 32 (a) The county shall file a certified copy of any -21- LRB093 06568 SJM 20255 a 1 ordinance authorizing property tax allocation financing for 2 an economic development project area with the county clerk, 3 and the county clerk shall immediately thereafter determine 4 (1) the most recently ascertained equalized assessed value of 5 each lot, block, tract or parcel of real property within the 6 economic development project area from which shall be 7 deducted the homestead exemptions provided by Sections 8 15-170,and15-175, and 15-176 of the Property Tax Code, 9 which value shall be the "initial equalized assessed value" 10 of each such piece of property, and (2) the total equalized 11 assessed value of all taxable real property within the 12 economic development project area by adding together the most 13 recently ascertained equalized assessed value of each taxable 14 lot, block, tract, or parcel of real property within such 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. Upon 18 receiving written notice from the Department of its approval 19 and certification of such economic development project area, 20 the county clerk shall immediately certify such amount as the 21 "total initial equalized assessed value" of the taxable 22 property within the economic development project area. 23 (b) After the county clerk has certified the "total 24 initial equalized assessed value" of the taxable real 25 property in the economic development project area, then in 26 respect to every taxing district containing an economic 27 development project area, the county clerk or any other 28 official required by law to ascertain the amount of the 29 equalized assessed value of all taxable property within that 30 taxing district for the purpose of computing the rate percent 31 of tax to be extended upon taxable property within the taxing 32 district, shall in every year that property tax allocation 33 financing is in effect ascertain the amount of value of 34 taxable property in an economic development project area by -22- LRB093 06568 SJM 20255 a 1 including in that amount the lower of the current equalized 2 assessed value or the certified "total initial equalized 3 assessed value" of all taxable real property in such area. 4 The rate percent of tax determined shall be extended to the 5 current equalized assessed value of all property in the 6 economic development project area in the same manner as the 7 rate percent of tax is extended to all other taxable property 8 in the taxing district. The method of allocating taxes 9 established under this Section shall terminate when the 10 county adopts an ordinance dissolving the special tax 11 allocation fund for the economic development project area. 12 This Act shall not be construed as relieving property owners 13 within an economic development project area from paying a 14 uniform rate of taxes upon the current equalized assessed 15 value of their taxable property as provided in the Property 16 Tax Code. 17 (Source: P.A. 88-670, eff. 12-2-94.) 18 Section 20. The County Economic Development Project Area 19 Tax Increment Allocation Act of 1991 is amended by changing 20 Section 45 as follows: 21 (55 ILCS 90/45) (from Ch. 34, par. 8045) 22 Sec. 45. Filing with county clerk; certification of 23 initial equalized assessed value. 24 (a) A county that has by ordinance approved an economic 25 development plan, established an economic development project 26 area, and adopted tax increment allocation financing for that 27 area shall file certified copies of the ordinance or 28 ordinances with the county clerk. Upon receiving the 29 ordinance or ordinances, the county clerk shall immediately 30 determine (i) the most recently ascertained equalized 31 assessed value of each lot, block, tract, or parcel of real 32 property within the economic development project area from -23- LRB093 06568 SJM 20255 a 1 which shall be deducted the homestead exemptions provided by 2 Sections 15-170,and15-175, and 15-176 of the Property Tax 3 Code (that value being the "initial equalized assessed value" 4 of each such piece of property) and (ii) the total equalized 5 assessed value of all taxable real property within the 6 economic development project area by adding together the most 7 recently ascertained equalized assessed value of each taxable 8 lot, block, tract, or parcel of real property within the 9 economic development project area, from which shall be 10 deducted the homestead exemptions provided by Sections 15-170 11 and 15-175 of the Property Tax Code, and shall certify that 12 amount as the "total initial equalized assessed value" of the 13 taxable real property within the economic development project 14 area. 15 (b) After the county clerk has certified the "total 16 initial equalized assessed value" of the taxable real 17 property in the economic development project area, then in 18 respect to every taxing district containing an economic 19 development project area, the county clerk or any other 20 official required by law to ascertain the amount of the 21 equalized assessed value of all taxable property within the 22 taxing district for the purpose of computing the rate per 23 cent of tax to be extended upon taxable property within the 24 taxing district shall, in every year that tax increment 25 allocation financing is in effect, ascertain the amount of 26 value of taxable property in an economic development project 27 area by including in that amount the lower of the current 28 equalized assessed value or the certified "total initial 29 equalized assessed value" of all taxable real property in the 30 area. The rate per cent of tax determined shall be extended 31 to the current equalized assessed value of all property in 32 the economic development project area in the same manner as 33 the rate per cent of tax is extended to all other taxable 34 property in the taxing district. The method of extending -24- LRB093 06568 SJM 20255 a 1 taxes established under this Section shall terminate when the 2 county adopts an ordinance dissolving the special tax 3 allocation fund for the economic development project area. 4 This Act shall not be construed as relieving property owners 5 within an economic development project area from paying a 6 uniform rate of taxes upon the current equalized assessed 7 value of their taxable property as provided in the Property 8 Tax Code. 9 (Source: P.A. 87-1; 88-670, eff. 12-2-94.) 10 Section 25. The Illinois Municipal Code is amended by 11 changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as 12 follows: 13 (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8) 14 Sec. 11-74.4-8. Tax increment allocation financing. A 15 municipality may not adopt tax increment financing in a 16 redevelopment project area after the effective date of this 17 amendatory Act of 1997 that will encompass an area that is 18 currently included in an enterprise zone created under the 19 Illinois Enterprise Zone Act unless that municipality, 20 pursuant to Section 5.4 of the Illinois Enterprise Zone Act, 21 amends the enterprise zone designating ordinance to limit the 22 eligibility for tax abatements as provided in Section 5.4.1 23 of the Illinois Enterprise Zone Act. A municipality, at the 24 time a redevelopment project area is designated, may adopt 25 tax increment allocation financing by passing an ordinance 26 providing that the ad valorem taxes, if any, arising from the 27 levies upon taxable real property in such redevelopment 28 project area by taxing districts and tax rates determined in 29 the manner provided in paragraph (c) of Section 11-74.4-9 30 each year after the effective date of the ordinance until 31 redevelopment project costs and all municipal obligations 32 financing redevelopment project costs incurred under this -25- LRB093 06568 SJM 20255 a 1 Division have been paid shall be divided as follows: 2 (a) That portion of taxes levied upon each taxable lot, 3 block, tract or parcel of real property which is attributable 4 to the lower of the current equalized assessed value or the 5 initial equalized assessed value of each such taxable lot, 6 block, tract or parcel of real property in the redevelopment 7 project area shall be allocated to and when collected shall 8 be paid by the county collector to the respective affected 9 taxing districts in the manner required by law in the absence 10 of the adoption of tax increment allocation financing. 11 (b) Except from a tax levied by a township to retire 12 bonds issued to satisfy court-ordered damages, that portion, 13 if any, of such taxes which is attributable to the increase 14 in the current equalized assessed valuation of each taxable 15 lot, block, tract or parcel of real property in the 16 redevelopment project area over and above the initial 17 equalized assessed value of each property in the project area 18 shall be allocated to and when collected shall be paid to the 19 municipal treasurer who shall deposit said taxes into a 20 special fund called the special tax allocation fund of the 21 municipality for the purpose of paying redevelopment project 22 costs and obligations incurred in the payment thereof. In any 23 county with a population of 3,000,000 or more that has 24 adopted a procedure for collecting taxes that provides for 25 one or more of the installments of the taxes to be billed and 26 collected on an estimated basis, the municipal treasurer 27 shall be paid for deposit in the special tax allocation fund 28 of the municipality, from the taxes collected from estimated 29 bills issued for property in the redevelopment project area, 30 the difference between the amount actually collected from 31 each taxable lot, block, tract, or parcel of real property 32 within the redevelopment project area and an amount 33 determined by multiplying the rate at which taxes were last 34 extended against the taxable lot, block, track, or parcel of -26- LRB093 06568 SJM 20255 a 1 real property in the manner provided in subsection (c) of 2 Section 11-74.4-9 by the initial equalized assessed value of 3 the property divided by the number of installments in which 4 real estate taxes are billed and collected within the county; 5 provided that the payments on or before December 31, 1999 to 6 a municipal treasurer shall be made only if each of the 7 following conditions are met: 8 (1) The total equalized assessed value of the 9 redevelopment project area as last determined was not 10 less than 175% of the total initial equalized assessed 11 value. 12 (2) Not more than 50% of the total equalized 13 assessed value of the redevelopment project area as last 14 determined is attributable to a piece of property 15 assigned a single real estate index number. 16 (3) The municipal clerk has certified to the county 17 clerk that the municipality has issued its obligations to 18 which there has been pledged the incremental property 19 taxes of the redevelopment project area or taxes levied 20 and collected on any or all property in the municipality 21 or the full faith and credit of the municipality to pay 22 or secure payment for all or a portion of the 23 redevelopment project costs. The certification shall be 24 filed annually no later than September 1 for the 25 estimated taxes to be distributed in the following year; 26 however, for the year 1992 the certification shall be 27 made at any time on or before March 31, 1992. 28 (4) The municipality has not requested that the 29 total initial equalized assessed value of real property 30 be adjusted as provided in subsection (b) of Section 31 11-74.4-9. 32 The conditions of paragraphs (1) through (4) do not apply 33 after December 31, 1999 to payments to a municipal treasurer 34 made by a county with 3,000,000 or more inhabitants that has -27- LRB093 06568 SJM 20255 a 1 adopted an estimated billing procedure for collecting taxes. 2 If a county that has adopted the estimated billing procedure 3 makes an erroneous overpayment of tax revenue to the 4 municipal treasurer, then the county may seek a refund of 5 that overpayment. The county shall send the municipal 6 treasurer a notice of liability for the overpayment on or 7 before the mailing date of the next real estate tax bill 8 within the county. The refund shall be limited to the amount 9 of the overpayment. 10 It is the intent of this Division that after the 11 effective date of this amendatory Act of 1988 a 12 municipality's own ad valorem tax arising from levies on 13 taxable real property be included in the determination of 14 incremental revenue in the manner provided in paragraph (c) 15 of Section 11-74.4-9. If the municipality does not extend 16 such a tax, it shall annually deposit in the municipality's 17 Special Tax Increment Fund an amount equal to 10% of the 18 total contributions to the fund from all other taxing 19 districts in that year. The annual 10% deposit required by 20 this paragraph shall be limited to the actual amount of 21 municipally produced incremental tax revenues available to 22 the municipality from taxpayers located in the redevelopment 23 project area in that year if: (a) the plan for the area 24 restricts the use of the property primarily to industrial 25 purposes, (b) the municipality establishing the redevelopment 26 project area is a home-rule community with a 1990 population 27 of between 25,000 and 50,000, (c) the municipality is wholly 28 located within a county with a 1990 population of over 29 750,000 and (d) the redevelopment project area was 30 established by the municipality prior to June 1, 1990. This 31 payment shall be in lieu of a contribution of ad valorem 32 taxes on real property. If no such payment is made, any 33 redevelopment project area of the municipality shall be 34 dissolved. -28- LRB093 06568 SJM 20255 a 1 If a municipality has adopted tax increment allocation 2 financing by ordinance and the County Clerk thereafter 3 certifies the "total initial equalized assessed value as 4 adjusted" of the taxable real property within such 5 redevelopment project area in the manner provided in 6 paragraph (b) of Section 11-74.4-9, each year after the date 7 of the certification of the total initial equalized assessed 8 value as adjusted until redevelopment project costs and all 9 municipal obligations financing redevelopment project costs 10 have been paid the ad valorem taxes, if any, arising from the 11 levies upon the taxable real property in such redevelopment 12 project area by taxing districts and tax rates determined in 13 the manner provided in paragraph (c) of Section 11-74.4-9 14 shall be divided as follows: 15 (1) That portion of the taxes levied upon each 16 taxable lot, block, tract or parcel of real property 17 which is attributable to the lower of the current 18 equalized assessed value or "current equalized assessed 19 value as adjusted" or the initial equalized assessed 20 value of each such taxable lot, block, tract, or parcel 21 of real property existing at the time tax increment 22 financing was adopted, minus the total current homestead 23 exemptions provided by Sections 15-170,and15-175, and 24 15-176 of the Property Tax Code in the redevelopment 25 project area shall be allocated to and when collected 26 shall be paid by the county collector to the respective 27 affected taxing districts in the manner required by law 28 in the absence of the adoption of tax increment 29 allocation financing. 30 (2) That portion, if any, of such taxes which is 31 attributable to the increase in the current equalized 32 assessed valuation of each taxable lot, block, tract, or 33 parcel of real property in the redevelopment project 34 area, over and above the initial equalized assessed value -29- LRB093 06568 SJM 20255 a 1 of each property existing at the time tax increment 2 financing was adopted, minus the total current homestead 3 exemptions pertaining to each piece of property provided 4 by Sections 15-170,and15-175, and 15-176 of the 5 Property Tax Code in the redevelopment project area, 6 shall be allocated to and when collected shall be paid to 7 the municipal Treasurer, who shall deposit said taxes 8 into a special fund called the special tax allocation 9 fund of the municipality for the purpose of paying 10 redevelopment project costs and obligations incurred in 11 the payment thereof. 12 The municipality may pledge in the ordinance the funds in 13 and to be deposited in the special tax allocation fund for 14 the payment of such costs and obligations. No part of the 15 current equalized assessed valuation of each property in the 16 redevelopment project area attributable to any increase above 17 the total initial equalized assessed value, or the total 18 initial equalized assessed value as adjusted, of such 19 properties shall be used in calculating the general State 20 school aid formula, provided for in Section 18-8 of the 21 School Code, until such time as all redevelopment project 22 costs have been paid as provided for in this Section. 23 Whenever a municipality issues bonds for the purpose of 24 financing redevelopment project costs, such municipality may 25 provide by ordinance for the appointment of a trustee, which 26 may be any trust company within the State, and for the 27 establishment of such funds or accounts to be maintained by 28 such trustee as the municipality shall deem necessary to 29 provide for the security and payment of the bonds. If such 30 municipality provides for the appointment of a trustee, such 31 trustee shall be considered the assignee of any payments 32 assigned by the municipality pursuant to such ordinance and 33 this Section. Any amounts paid to such trustee as assignee 34 shall be deposited in the funds or accounts established -30- LRB093 06568 SJM 20255 a 1 pursuant to such trust agreement, and shall be held by such 2 trustee in trust for the benefit of the holders of the bonds, 3 and such holders shall have a lien on and a security interest 4 in such funds or accounts so long as the bonds remain 5 outstanding and unpaid. Upon retirement of the bonds, the 6 trustee shall pay over any excess amounts held to the 7 municipality for deposit in the special tax allocation fund. 8 When such redevelopment projects costs, including without 9 limitation all municipal obligations financing redevelopment 10 project costs incurred under this Division, have been paid, 11 all surplus funds then remaining in the special tax 12 allocation fund shall be distributed by being paid by the 13 municipal treasurer to the Department of Revenue, the 14 municipality and the county collector; first to the 15 Department of Revenue and the municipality in direct 16 proportion to the tax incremental revenue received from the 17 State and the municipality, but not to exceed the total 18 incremental revenue received from the State or the 19 municipality less any annual surplus distribution of 20 incremental revenue previously made; with any remaining funds 21 to be paid to the County Collector who shall immediately 22 thereafter pay said funds to the taxing districts in the 23 redevelopment project area in the same manner and proportion 24 as the most recent distribution by the county collector to 25 the affected districts of real property taxes from real 26 property in the redevelopment project area. 27 Upon the payment of all redevelopment project costs, the 28 retirement of obligations, the distribution of any excess 29 monies pursuant to this Section, and final closing of the 30 books and records of the redevelopment project area, the 31 municipality shall adopt an ordinance dissolving the special 32 tax allocation fund for the redevelopment project area and 33 terminating the designation of the redevelopment project area 34 as a redevelopment project area. Title to real or personal -31- LRB093 06568 SJM 20255 a 1 property and public improvements acquired by or for the 2 municipality as a result of the redevelopment project and 3 plan shall vest in the municipality when acquired and shall 4 continue to be held by the municipality after the 5 redevelopment project area has been terminated. 6 Municipalities shall notify affected taxing districts prior 7 to November 1 if the redevelopment project area is to be 8 terminated by December 31 of that same year. If a 9 municipality extends estimated dates of completion of a 10 redevelopment project and retirement of obligations to 11 finance a redevelopment project, as allowed by this 12 amendatory Act of 1993, that extension shall not extend the 13 property tax increment allocation financing authorized by 14 this Section. Thereafter the rates of the taxing districts 15 shall be extended and taxes levied, collected and distributed 16 in the manner applicable in the absence of the adoption of 17 tax increment allocation financing. 18 Nothing in this Section shall be construed as relieving 19 property in such redevelopment project areas from being 20 assessed as provided in the Property Tax Code or as relieving 21 owners of such property from paying a uniform rate of taxes, 22 as required by Section 4 of Article 9 of the Illinois 23 Constitution. 24 (Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.) 25 (65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9) 26 Sec. 11-74.4-9. Equalized assessed value of property. 27 (a) If a municipality by ordinance provides for tax 28 increment allocation financing pursuant to Section 11-74.4-8, 29 the county clerk immediately thereafter shall determine (1) 30 the most recently ascertained equalized assessed value of 31 each lot, block, tract or parcel of real property within such 32 redevelopment project area from which shall be deducted the 33 homestead exemptions provided by Sections 15-170,and15-175, -32- LRB093 06568 SJM 20255 a 1 and 15-176 of the Property Tax Code, which value shall be the 2 "initial equalized assessed value" of each such piece of 3 property, and (2) the total equalized assessed value of all 4 taxable real property within such redevelopment project area 5 by adding together the most recently ascertained equalized 6 assessed value of each taxable lot, block, tract, or parcel 7 of real property within such project area, from which shall 8 be deducted the homestead exemptions provided by Sections 9 15-170,and15-175, and 15-176 of the Property Tax Code, and 10 shall certify such amount as the "total initial equalized 11 assessed value" of the taxable real property within such 12 project area. 13 (b) In reference to any municipality which has adopted 14 tax increment financing after January 1, 1978, and in respect 15 to which the county clerk has certified the "total initial 16 equalized assessed value" of the property in the 17 redevelopment area, the municipality may thereafter request 18 the clerk in writing to adjust the initial equalized value of 19 all taxable real property within the redevelopment project 20 area by deducting therefrom the exemptions provided for by 21 Sections 15-170,and15-175, and 15-176 of the Property Tax 22 Code applicable to each lot, block, tract or parcel of real 23 property within such redevelopment project area. The county 24 clerk shall immediately after the written request to adjust 25 the total initial equalized value is received determine the 26 total homestead exemptions in the redevelopment project area 27 provided by Sections 15-170,and15-175, and 15-176 of the 28 Property Tax Code by adding together the homestead exemptions 29 provided by said Sections on each lot, block, tract or parcel 30 of real property within such redevelopment project area and 31 then shall deduct the total of said exemptions from the total 32 initial equalized assessed value. The county clerk shall 33 then promptly certify such amount as the "total initial 34 equalized assessed value as adjusted" of the taxable real -33- LRB093 06568 SJM 20255 a 1 property within such redevelopment project area. 2 (c) After the county clerk has certified the "total 3 initial equalized assessed value" of the taxable real 4 property in such area, then in respect to every taxing 5 district containing a redevelopment project area, the county 6 clerk or any other official required by law to ascertain the 7 amount of the equalized assessed value of all taxable 8 property within such district for the purpose of computing 9 the rate per cent of tax to be extended upon taxable property 10 within such district, shall in every year that tax increment 11 allocation financing is in effect ascertain the amount of 12 value of taxable property in a redevelopment project area by 13 including in such amount the lower of the current equalized 14 assessed value or the certified "total initial equalized 15 assessed value" of all taxable real property in such area, 16 except that after he has certified the "total initial 17 equalized assessed value as adjusted" he shall in the year of 18 said certification if tax rates have not been extended and in 19 every year thereafter that tax increment allocation financing 20 is in effect ascertain the amount of value of taxable 21 property in a redevelopment project area by including in such 22 amount the lower of the current equalized assessed value or 23 the certified "total initial equalized assessed value as 24 adjusted" of all taxable real property in such area. The rate 25 per cent of tax determined shall be extended to the current 26 equalized assessed value of all property in the redevelopment 27 project area in the same manner as the rate per cent of tax 28 is extended to all other taxable property in the taxing 29 district. The method of extending taxes established under 30 this Section shall terminate when the municipality adopts an 31 ordinance dissolving the special tax allocation fund for the 32 redevelopment project area. This Division shall not be 33 construed as relieving property owners within a redevelopment 34 project area from paying a uniform rate of taxes upon the -34- LRB093 06568 SJM 20255 a 1 current equalized assessed value of their taxable property as 2 provided in the Property Tax Code. 3 (Source: P.A. 88-670, eff. 12-2-94.) 4 (65 ILCS 5/11-74.6-40) 5 Sec. 11-74.6-40. Equalized assessed value determination; 6 property tax extension. 7 (a) If a municipality by ordinance provides for tax 8 increment allocation financing under Section 11-74.6-35, the 9 county clerk immediately thereafter: 10 (1) shall determine the initial equalized assessed 11 value of each parcel of real property in the 12 redevelopment project area, which is the most recently 13 established equalized assessed value of each lot, block, 14 tract or parcel of taxable real property within the 15 redevelopment project area, minus the homestead 16 exemptions provided by Sections 15-170,and15-175, and 17 15-176 of the Property Tax Code; and 18 (2) shall certify to the municipality the total 19 initial equalized assessed value of all taxable real 20 property within the redevelopment project area. 21 (b) Any municipality that has established a vacant 22 industrial buildings conservation area may, by ordinance 23 passed after the adoption of tax increment allocation 24 financing, provide that the county clerk immediately 25 thereafter shall again determine: 26 (1) the updated initial equalized assessed value of 27 each lot, block, tract or parcel of real property, which 28 is the most recently ascertained equalized assessed value 29 of each lot, block, tract or parcel of real property 30 within the vacant industrial buildings conservation area; 31 and 32 (2) the total updated initial equalized assessed 33 value of all taxable real property within the -35- LRB093 06568 SJM 20255 a 1 redevelopment project area, which is the total of the 2 updated initial equalized assessed value of all taxable 3 real property within the vacant industrial buildings 4 conservation area. 5 The county clerk shall certify to the municipality the 6 total updated initial equalized assessed value of all taxable 7 real property within the industrial buildings conservation 8 area. 9 (c) After the county clerk has certified the total 10 initial equalized assessed value or the total updated initial 11 equalized assessed value of the taxable real property in the 12 area, for each taxing district in which a redevelopment 13 project area is situated, the county clerk or any other 14 official required by law to determine the amount of the 15 equalized assessed value of all taxable property within the 16 district for the purpose of computing the percentage rate of 17 tax to be extended upon taxable property within the district, 18 shall in every year that tax increment allocation financing 19 is in effect determine the total equalized assessed value of 20 taxable property in a redevelopment project area by including 21 in that amount the lower of the current equalized assessed 22 value or the certified total initial equalized assessed value 23 or, if the total of updated equalized assessed value has been 24 certified, the total updated initial equalized assessed value 25 of all taxable real property in the redevelopment project 26 area. After he has certified the total initial equalized 27 assessed value he shall in the year of that certification, if 28 tax rates have not been extended, and in every subsequent 29 year that tax increment allocation financing is in effect, 30 determine the amount of equalized assessed value of taxable 31 property in a redevelopment project area by including in that 32 amount the lower of the current total equalized assessed 33 value or the certified total initial equalized assessed value 34 or, if the total of updated initial equalized assessed values -36- LRB093 06568 SJM 20255 a 1 have been certified, the total updated initial equalized 2 assessed value of all taxable real property in the 3 redevelopment project area. 4 (d) The percentage rate of tax determined shall be 5 extended on the current equalized assessed value of all 6 property in the redevelopment project area in the same manner 7 as the rate per cent of tax is extended to all other taxable 8 property in the taxing district. The method of extending 9 taxes established under this Section shall terminate when the 10 municipality adopts an ordinance dissolving the special tax 11 allocation fund for the redevelopment project area. This Law 12 shall not be construed as relieving property owners within a 13 redevelopment project area from paying a uniform rate of 14 taxes upon the current equalized assessed value of their 15 taxable property as provided in the Property Tax Code. 16 (Source: P.A. 88-537; 88-670, eff. 12-2-94.) 17 Section 30. The Economic Development Project Area Tax 18 Increment Allocation Act of 1995 is amended by changing 19 Section 45 as follows: 20 (65 ILCS 110/45) 21 Sec. 45. Filing with county clerk; certification of 22 initial equalized assessed value. 23 (a) A municipality that has by ordinance approved an 24 economic development plan, established an economic 25 development project area, and adopted tax increment 26 allocation financing for that area shall file certified 27 copies of the ordinance or ordinances with the county clerk. 28 Upon receiving the ordinance or ordinances, the county clerk 29 shall immediately determine (i) the most recently ascertained 30 equalized assessed value of each lot, block, tract, or parcel 31 of real property within the economic development project area 32 from which shall be deducted the homestead exemptions -37- LRB093 06568 SJM 20255 a 1 provided by Sections 15-170,and15-175, and 15-176 of the 2 Property Tax Code (that value being the "initial equalized 3 assessed value" of each such piece of property) and (ii) the 4 total equalized assessed value of all taxable real property 5 within the economic development project area by adding 6 together the most recently ascertained equalized assessed 7 value of each taxable lot, block, tract, or parcel of real 8 property within the economic development project area, from 9 which shall be deducted the homestead exemptions provided by 10 Sections 15-170,and15-175, and 15-176 of the Property Tax 11 Code, and shall certify that amount as the "total initial 12 equalized assessed value" of the taxable real property within 13 the economic development project area. 14 (b) After the county clerk has certified the "total 15 initial equalized assessed value" of the taxable real 16 property in the economic development project area, then in 17 respect to every taxing district containing an economic 18 development project area, the county clerk or any other 19 official required by law to ascertain the amount of the 20 equalized assessed value of all taxable property within the 21 taxing district for the purpose of computing the rate per 22 cent of tax to be extended upon taxable property within the 23 taxing district shall, in every year that tax increment 24 allocation financing is in effect, ascertain the amount of 25 value of taxable property in an economic development project 26 area by including in that amount the lower of the current 27 equalized assessed value or the certified "total initial 28 equalized assessed value" of all taxable real property in the 29 area. The rate per cent of tax determined shall be extended 30 to the current equalized assessed value of all property in 31 the economic development project area in the same manner as 32 the rate per cent of tax is extended to all other taxable 33 property in the taxing district. The method of extending 34 taxes established under this Section shall terminate when the -38- LRB093 06568 SJM 20255 a 1 municipality adopts an ordinance dissolving the special tax 2 allocation fund for the economic development project area. 3 This Act shall not be construed as relieving owners or 4 lessees of property within an economic development project 5 area from paying a uniform rate of taxes upon the current 6 equalized assessed value of their taxable property as 7 provided in the Property Tax Code. 8 (Source: P.A. 89-176, eff. 1-1-96.) 9 Section 35. The School Code is amended by changing 10 Section 18-8.05 as follows: 11 (105 ILCS 5/18-8.05) 12 Sec. 18-8.05. Basis for apportionment of general State 13 financial aid and supplemental general State aid to the 14 common schools for the 1998-1999 and subsequent school years. 15 (A) General Provisions. 16 (1) The provisions of this Section apply to the 17 1998-1999 and subsequent school years. The system of general 18 State financial aid provided for in this Section is designed 19 to assure that, through a combination of State financial aid 20 and required local resources, the financial support provided 21 each pupil in Average Daily Attendance equals or exceeds a 22 prescribed per pupil Foundation Level. This formula approach 23 imputes a level of per pupil Available Local Resources and 24 provides for the basis to calculate a per pupil level of 25 general State financial aid that, when added to Available 26 Local Resources, equals or exceeds the Foundation Level. The 27 amount of per pupil general State financial aid for school 28 districts, in general, varies in inverse relation to 29 Available Local Resources. Per pupil amounts are based upon 30 each school district's Average Daily Attendance as that term 31 is defined in this Section. 32 (2) In addition to general State financial aid, school -39- LRB093 06568 SJM 20255 a 1 districts with specified levels or concentrations of pupils 2 from low income households are eligible to receive 3 supplemental general State financial aid grants as provided 4 pursuant to subsection (H). The supplemental State aid grants 5 provided for school districts under subsection (H) shall be 6 appropriated for distribution to school districts as part of 7 the same line item in which the general State financial aid 8 of school districts is appropriated under this Section. 9 (3) To receive financial assistance under this Section, 10 school districts are required to file claims with the State 11 Board of Education, subject to the following requirements: 12 (a) Any school district which fails for any given 13 school year to maintain school as required by law, or to 14 maintain a recognized school is not eligible to file for 15 such school year any claim upon the Common School Fund. 16 In case of nonrecognition of one or more attendance 17 centers in a school district otherwise operating 18 recognized schools, the claim of the district shall be 19 reduced in the proportion which the Average Daily 20 Attendance in the attendance center or centers bear to 21 the Average Daily Attendance in the school district. A 22 "recognized school" means any public school which meets 23 the standards as established for recognition by the State 24 Board of Education. A school district or attendance 25 center not having recognition status at the end of a 26 school term is entitled to receive State aid payments due 27 upon a legal claim which was filed while it was 28 recognized. 29 (b) School district claims filed under this Section 30 are subject to Sections 18-9, 18-10, and 18-12, except as 31 otherwise provided in this Section. 32 (c) If a school district operates a full year 33 school under Section 10-19.1, the general State aid to 34 the school district shall be determined by the State -40- LRB093 06568 SJM 20255 a 1 Board of Education in accordance with this Section as 2 near as may be applicable. 3 (d) (Blank). 4 (4) Except as provided in subsections (H) and (L), the 5 board of any district receiving any of the grants provided 6 for in this Section may apply those funds to any fund so 7 received for which that board is authorized to make 8 expenditures by law. 9 School districts are not required to exert a minimum 10 Operating Tax Rate in order to qualify for assistance under 11 this Section. 12 (5) As used in this Section the following terms, when 13 capitalized, shall have the meaning ascribed herein: 14 (a) "Average Daily Attendance": A count of pupil 15 attendance in school, averaged as provided for in 16 subsection (C) and utilized in deriving per pupil 17 financial support levels. 18 (b) "Available Local Resources": A computation of 19 local financial support, calculated on the basis of 20 Average Daily Attendance and derived as provided pursuant 21 to subsection (D). 22 (c) "Corporate Personal Property Replacement 23 Taxes": Funds paid to local school districts pursuant to 24 "An Act in relation to the abolition of ad valorem 25 personal property tax and the replacement of revenues 26 lost thereby, and amending and repealing certain Acts and 27 parts of Acts in connection therewith", certified August 28 14, 1979, as amended (Public Act 81-1st S.S.-1). 29 (d) "Foundation Level": A prescribed level of per 30 pupil financial support as provided for in subsection 31 (B). 32 (e) "Operating Tax Rate": All school district 33 property taxes extended for all purposes, except Bond and 34 Interest, Summer School, Rent, Capital Improvement, and -41- LRB093 06568 SJM 20255 a 1 Vocational Education Building purposes. 2 (B) Foundation Level. 3 (1) The Foundation Level is a figure established by the 4 State representing the minimum level of per pupil financial 5 support that should be available to provide for the basic 6 education of each pupil in Average Daily Attendance. As set 7 forth in this Section, each school district is assumed to 8 exert a sufficient local taxing effort such that, in 9 combination with the aggregate of general State financial aid 10 provided the district, an aggregate of State and local 11 resources are available to meet the basic education needs of 12 pupils in the district. 13 (2) For the 1998-1999 school year, the Foundation Level 14 of support is $4,225. For the 1999-2000 school year, the 15 Foundation Level of support is $4,325. For the 2000-2001 16 school year, the Foundation Level of support is $4,425. 17 (3) For the 2001-2002 school year and 2002-2003 school 18 year, the Foundation Level of support is $4,560. 19 (4) For the 2003-2004 school year and each school year 20 thereafter, the Foundation Level of support is $4,810 or such 21 greater amount as may be established by law by the General 22 Assembly. 23 (C) Average Daily Attendance. 24 (1) For purposes of calculating general State aid 25 pursuant to subsection (E), an Average Daily Attendance 26 figure shall be utilized. The Average Daily Attendance 27 figure for formula calculation purposes shall be the monthly 28 average of the actual number of pupils in attendance of each 29 school district, as further averaged for the best 3 months of 30 pupil attendance for each school district. In compiling the 31 figures for the number of pupils in attendance, school 32 districts and the State Board of Education shall, for 33 purposes of general State aid funding, conform attendance -42- LRB093 06568 SJM 20255 a 1 figures to the requirements of subsection (F). 2 (2) The Average Daily Attendance figures utilized in 3 subsection (E) shall be the requisite attendance data for the 4 school year immediately preceding the school year for which 5 general State aid is being calculated or the average of the 6 attendance data for the 3 preceding school years, whichever 7 is greater. The Average Daily Attendance figures utilized in 8 subsection (H) shall be the requisite attendance data for the 9 school year immediately preceding the school year for which 10 general State aid is being calculated. 11 (D) Available Local Resources. 12 (1) For purposes of calculating general State aid 13 pursuant to subsection (E), a representation of Available 14 Local Resources per pupil, as that term is defined and 15 determined in this subsection, shall be utilized. Available 16 Local Resources per pupil shall include a calculated dollar 17 amount representing local school district revenues from local 18 property taxes and from Corporate Personal Property 19 Replacement Taxes, expressed on the basis of pupils in 20 Average Daily Attendance. 21 (2) In determining a school district's revenue from 22 local property taxes, the State Board of Education shall 23 utilize the equalized assessed valuation of all taxable 24 property of each school district as of September 30 of the 25 previous year. The equalized assessed valuation utilized 26 shall be obtained and determined as provided in subsection 27 (G). 28 (3) For school districts maintaining grades kindergarten 29 through 12, local property tax revenues per pupil shall be 30 calculated as the product of the applicable equalized 31 assessed valuation for the district multiplied by 3.00%, and 32 divided by the district's Average Daily Attendance figure. 33 For school districts maintaining grades kindergarten through 34 8, local property tax revenues per pupil shall be calculated -43- LRB093 06568 SJM 20255 a 1 as the product of the applicable equalized assessed valuation 2 for the district multiplied by 2.30%, and divided by the 3 district's Average Daily Attendance figure. For school 4 districts maintaining grades 9 through 12, local property tax 5 revenues per pupil shall be the applicable equalized assessed 6 valuation of the district multiplied by 1.05%, and divided by 7 the district's Average Daily Attendance figure. 8 (4) The Corporate Personal Property Replacement Taxes 9 paid to each school district during the calendar year 2 years 10 before the calendar year in which a school year begins, 11 divided by the Average Daily Attendance figure for that 12 district, shall be added to the local property tax revenues 13 per pupil as derived by the application of the immediately 14 preceding paragraph (3). The sum of these per pupil figures 15 for each school district shall constitute Available Local 16 Resources as that term is utilized in subsection (E) in the 17 calculation of general State aid. 18 (E) Computation of General State Aid. 19 (1) For each school year, the amount of general State 20 aid allotted to a school district shall be computed by the 21 State Board of Education as provided in this subsection. 22 (2) For any school district for which Available Local 23 Resources per pupil is less than the product of 0.93 times 24 the Foundation Level, general State aid for that district 25 shall be calculated as an amount equal to the Foundation 26 Level minus Available Local Resources, multiplied by the 27 Average Daily Attendance of the school district. 28 (3) For any school district for which Available Local 29 Resources per pupil is equal to or greater than the product 30 of 0.93 times the Foundation Level and less than the product 31 of 1.75 times the Foundation Level, the general State aid per 32 pupil shall be a decimal proportion of the Foundation Level 33 derived using a linear algorithm. Under this linear 34 algorithm, the calculated general State aid per pupil shall -44- LRB093 06568 SJM 20255 a 1 decline in direct linear fashion from 0.07 times the 2 Foundation Level for a school district with Available Local 3 Resources equal to the product of 0.93 times the Foundation 4 Level, to 0.05 times the Foundation Level for a school 5 district with Available Local Resources equal to the product 6 of 1.75 times the Foundation Level. The allocation of 7 general State aid for school districts subject to this 8 paragraph 3 shall be the calculated general State aid per 9 pupil figure multiplied by the Average Daily Attendance of 10 the school district. 11 (4) For any school district for which Available Local 12 Resources per pupil equals or exceeds the product of 1.75 13 times the Foundation Level, the general State aid for the 14 school district shall be calculated as the product of $218 15 multiplied by the Average Daily Attendance of the school 16 district. 17 (5) The amount of general State aid allocated to a 18 school district for the 1999-2000 school year meeting the 19 requirements set forth in paragraph (4) of subsection (G) 20 shall be increased by an amount equal to the general State 21 aid that would have been received by the district for the 22 1998-1999 school year by utilizing the Extension Limitation 23 Equalized Assessed Valuation as calculated in paragraph (4) 24 of subsection (G) less the general State aid allotted for the 25 1998-1999 school year. This amount shall be deemed a one 26 time increase, and shall not affect any future general State 27 aid allocations. 28 (F) Compilation of Average Daily Attendance. 29 (1) Each school district shall, by July 1 of each year, 30 submit to the State Board of Education, on forms prescribed 31 by the State Board of Education, attendance figures for the 32 school year that began in the preceding calendar year. The 33 attendance information so transmitted shall identify the 34 average daily attendance figures for each month of the school -45- LRB093 06568 SJM 20255 a 1 year. Beginning with the general State aid claim form for 2 the 2002-2003 school year, districts shall calculate Average 3 Daily Attendance as provided in subdivisions (a), (b), and 4 (c) of this paragraph (1). 5 (a) In districts that do not hold year-round 6 classes, days of attendance in August shall be added to 7 the month of September and any days of attendance in June 8 shall be added to the month of May. 9 (b) In districts in which all buildings hold 10 year-round classes, days of attendance in July and August 11 shall be added to the month of September and any days of 12 attendance in June shall be added to the month of May. 13 (c) In districts in which some buildings, but not 14 all, hold year-round classes, for the non-year-round 15 buildings, days of attendance in August shall be added to 16 the month of September and any days of attendance in June 17 shall be added to the month of May. The average daily 18 attendance for the year-round buildings shall be computed 19 as provided in subdivision (b) of this paragraph (1). To 20 calculate the Average Daily Attendance for the district, 21 the average daily attendance for the year-round buildings 22 shall be multiplied by the days in session for the 23 non-year-round buildings for each month and added to the 24 monthly attendance of the non-year-round buildings. 25 Except as otherwise provided in this Section, days of 26 attendance by pupils shall be counted only for sessions of 27 not less than 5 clock hours of school work per day under 28 direct supervision of: (i) teachers, or (ii) non-teaching 29 personnel or volunteer personnel when engaging in 30 non-teaching duties and supervising in those instances 31 specified in subsection (a) of Section 10-22.34 and paragraph 32 10 of Section 34-18, with pupils of legal school age and in 33 kindergarten and grades 1 through 12. 34 Days of attendance by tuition pupils shall be accredited -46- LRB093 06568 SJM 20255 a 1 only to the districts that pay the tuition to a recognized 2 school. 3 (2) Days of attendance by pupils of less than 5 clock 4 hours of school shall be subject to the following provisions 5 in the compilation of Average Daily Attendance. 6 (a) Pupils regularly enrolled in a public school 7 for only a part of the school day may be counted on the 8 basis of 1/6 day for every class hour of instruction of 9 40 minutes or more attended pursuant to such enrollment, 10 unless a pupil is enrolled in a block-schedule format of 11 80 minutes or more of instruction, in which case the 12 pupil may be counted on the basis of the proportion of 13 minutes of school work completed each day to the minimum 14 number of minutes that school work is required to be held 15 that day. 16 (b) Days of attendance may be less than 5 clock 17 hours on the opening and closing of the school term, and 18 upon the first day of pupil attendance, if preceded by a 19 day or days utilized as an institute or teachers' 20 workshop. 21 (c) A session of 4 or more clock hours may be 22 counted as a day of attendance upon certification by the 23 regional superintendent, and approved by the State 24 Superintendent of Education to the extent that the 25 district has been forced to use daily multiple sessions. 26 (d) A session of 3 or more clock hours may be 27 counted as a day of attendance (1) when the remainder of 28 the school day or at least 2 hours in the evening of that 29 day is utilized for an in-service training program for 30 teachers, up to a maximum of 5 days per school year of 31 which a maximum of 4 days of such 5 days may be used for 32 parent-teacher conferences, provided a district conducts 33 an in-service training program for teachers which has 34 been approved by the State Superintendent of Education; -47- LRB093 06568 SJM 20255 a 1 or, in lieu of 4 such days, 2 full days may be used, in 2 which event each such day may be counted as a day of 3 attendance; and (2) when days in addition to those 4 provided in item (1) are scheduled by a school pursuant 5 to its school improvement plan adopted under Article 34 6 or its revised or amended school improvement plan adopted 7 under Article 2, provided that (i) such sessions of 3 or 8 more clock hours are scheduled to occur at regular 9 intervals, (ii) the remainder of the school days in which 10 such sessions occur are utilized for in-service training 11 programs or other staff development activities for 12 teachers, and (iii) a sufficient number of minutes of 13 school work under the direct supervision of teachers are 14 added to the school days between such regularly scheduled 15 sessions to accumulate not less than the number of 16 minutes by which such sessions of 3 or more clock hours 17 fall short of 5 clock hours. Any full days used for the 18 purposes of this paragraph shall not be considered for 19 computing average daily attendance. Days scheduled for 20 in-service training programs, staff development 21 activities, or parent-teacher conferences may be 22 scheduled separately for different grade levels and 23 different attendance centers of the district. 24 (e) A session of not less than one clock hour of 25 teaching hospitalized or homebound pupils on-site or by 26 telephone to the classroom may be counted as 1/2 day of 27 attendance, however these pupils must receive 4 or more 28 clock hours of instruction to be counted for a full day 29 of attendance. 30 (f) A session of at least 4 clock hours may be 31 counted as a day of attendance for first grade pupils, 32 and pupils in full day kindergartens, and a session of 2 33 or more hours may be counted as 1/2 day of attendance by 34 pupils in kindergartens which provide only 1/2 day of -48- LRB093 06568 SJM 20255 a 1 attendance. 2 (g) For children with disabilities who are below 3 the age of 6 years and who cannot attend 2 or more clock 4 hours because of their disability or immaturity, a 5 session of not less than one clock hour may be counted as 6 1/2 day of attendance; however for such children whose 7 educational needs so require a session of 4 or more clock 8 hours may be counted as a full day of attendance. 9 (h) A recognized kindergarten which provides for 10 only 1/2 day of attendance by each pupil shall not have 11 more than 1/2 day of attendance counted in any one day. 12 However, kindergartens may count 2 1/2 days of attendance 13 in any 5 consecutive school days. When a pupil attends 14 such a kindergarten for 2 half days on any one school 15 day, the pupil shall have the following day as a day 16 absent from school, unless the school district obtains 17 permission in writing from the State Superintendent of 18 Education. Attendance at kindergartens which provide for 19 a full day of attendance by each pupil shall be counted 20 the same as attendance by first grade pupils. Only the 21 first year of attendance in one kindergarten shall be 22 counted, except in case of children who entered the 23 kindergarten in their fifth year whose educational 24 development requires a second year of kindergarten as 25 determined under the rules and regulations of the State 26 Board of Education. 27 (G) Equalized Assessed Valuation Data. 28 (1) For purposes of the calculation of Available Local 29 Resources required pursuant to subsection (D), the State 30 Board of Education shall secure from the Department of 31 Revenue the value as equalized or assessed by the Department 32 of Revenue of all taxable property of every school district, 33 together with (i) the applicable tax rate used in extending 34 taxes for the funds of the district as of September 30 of the -49- LRB093 06568 SJM 20255 a 1 previous year and (ii) the limiting rate for all school 2 districts subject to property tax extension limitations as 3 imposed under the Property Tax Extension Limitation Law. The 4 Department of Revenue shall add to the equalized assessed 5 value of all taxable property of each school district 6 situated entirely or partially within a county with 3,000,000 7 or more inhabitants an amount equal to the total amount by 8 which the homestead exemption allowed under Section 15-176 of 9 the Property Tax Code for real property situated in that 10 school district exceeds the total amount that would have been 11 allowed in that school district if the maximum reduction 12 under Section 15-176 was $4,500. The county clerk of any 13 county with 3,000,000 or more inhabitants shall annually 14 calculate and certify to the Department of Revenue for each 15 school district all homestead exemption amounts under Section 16 15-176. 17 This equalized assessed valuation, as adjusted further by 18 the requirements of this subsection, shall be utilized in the 19 calculation of Available Local Resources. 20 (2) The equalized assessed valuation in paragraph (1) 21 shall be adjusted, as applicable, in the following manner: 22 (a) For the purposes of calculating State aid under 23 this Section, with respect to any part of a school 24 district within a redevelopment project area in respect 25 to which a municipality has adopted tax increment 26 allocation financing pursuant to the Tax Increment 27 Allocation Redevelopment Act, Sections 11-74.4-1 through 28 11-74.4-11 of the Illinois Municipal Code or the 29 Industrial Jobs Recovery Law, Sections 11-74.6-1 through 30 11-74.6-50 of the Illinois Municipal Code, no part of the 31 current equalized assessed valuation of real property 32 located in any such project area which is attributable to 33 an increase above the total initial equalized assessed 34 valuation of such property shall be used as part of the -50- LRB093 06568 SJM 20255 a 1 equalized assessed valuation of the district, until such 2 time as all redevelopment project costs have been paid, 3 as provided in Section 11-74.4-8 of the Tax Increment 4 Allocation Redevelopment Act or in Section 11-74.6-35 of 5 the Industrial Jobs Recovery Law. For the purpose of the 6 equalized assessed valuation of the district, the total 7 initial equalized assessed valuation or the current 8 equalized assessed valuation, whichever is lower, shall 9 be used until such time as all redevelopment project 10 costs have been paid. 11 (b) The real property equalized assessed valuation 12 for a school district shall be adjusted by subtracting 13 from the real property value as equalized or assessed by 14 the Department of Revenue for the district an amount 15 computed by dividing the amount of any abatement of taxes 16 under Section 18-170 of the Property Tax Code by 3.00% 17 for a district maintaining grades kindergarten through 18 12, by 2.30% for a district maintaining grades 19 kindergarten through 8, or by 1.05% for a district 20 maintaining grades 9 through 12 and adjusted by an amount 21 computed by dividing the amount of any abatement of taxes 22 under subsection (a) of Section 18-165 of the Property 23 Tax Code by the same percentage rates for district type 24 as specified in this subparagraph (b). 25 (3) For the 1999-2000 school year and each school year 26 thereafter, if a school district meets all of the criteria of 27 this subsection (G)(3), the school district's Available Local 28 Resources shall be calculated under subsection (D) using the 29 district's Extension Limitation Equalized Assessed Valuation 30 as calculated under this subsection (G)(3). 31 For purposes of this subsection (G)(3) the following 32 terms shall have the following meanings: 33 "Budget Year": The school year for which general 34 State aid is calculated and awarded under subsection (E). -51- LRB093 06568 SJM 20255 a 1 "Base Tax Year": The property tax levy year used to 2 calculate the Budget Year allocation of general State 3 aid. 4 "Preceding Tax Year": The property tax levy year 5 immediately preceding the Base Tax Year. 6 "Base Tax Year's Tax Extension": The product of the 7 equalized assessed valuation utilized by the County Clerk 8 in the Base Tax Year multiplied by the limiting rate as 9 calculated by the County Clerk and defined in the 10 Property Tax Extension Limitation Law. 11 "Preceding Tax Year's Tax Extension": The product of 12 the equalized assessed valuation utilized by the County 13 Clerk in the Preceding Tax Year multiplied by the 14 Operating Tax Rate as defined in subsection (A). 15 "Extension Limitation Ratio": A numerical ratio, 16 certified by the County Clerk, in which the numerator is 17 the Base Tax Year's Tax Extension and the denominator is 18 the Preceding Tax Year's Tax Extension. 19 "Operating Tax Rate": The operating tax rate as 20 defined in subsection (A). 21 If a school district is subject to property tax extension 22 limitations as imposed under the Property Tax Extension 23 Limitation Law, the State Board of Education shall calculate 24 the Extension Limitation Equalized Assessed Valuation of that 25 district. For the 1999-2000 school year, the Extension 26 Limitation Equalized Assessed Valuation of a school district 27 as calculated by the State Board of Education shall be equal 28 to the product of the district's 1996 Equalized Assessed 29 Valuation and the district's Extension Limitation Ratio. For 30 the 2000-2001 school year and each school year thereafter, 31 the Extension Limitation Equalized Assessed Valuation of a 32 school district as calculated by the State Board of Education 33 shall be equal to the product of the Equalized Assessed 34 Valuation last used in the calculation of general State aid -52- LRB093 06568 SJM 20255 a 1 and the district's Extension Limitation Ratio. If the 2 Extension Limitation Equalized Assessed Valuation of a school 3 district as calculated under this subsection (G)(3) is less 4 than the district's equalized assessed valuation as 5 calculated pursuant to subsections (G)(1) and (G)(2), then 6 for purposes of calculating the district's general State aid 7 for the Budget Year pursuant to subsection (E), that 8 Extension Limitation Equalized Assessed Valuation shall be 9 utilized to calculate the district's Available Local 10 Resources under subsection (D). 11 (4) For the purposes of calculating general State aid 12 for the 1999-2000 school year only, if a school district 13 experienced a triennial reassessment on the equalized 14 assessed valuation used in calculating its general State 15 financial aid apportionment for the 1998-1999 school year, 16 the State Board of Education shall calculate the Extension 17 Limitation Equalized Assessed Valuation that would have been 18 used to calculate the district's 1998-1999 general State aid. 19 This amount shall equal the product of the equalized assessed 20 valuation used to calculate general State aid for the 21 1997-1998 school year and the district's Extension Limitation 22 Ratio. If the Extension Limitation Equalized Assessed 23 Valuation of the school district as calculated under this 24 paragraph (4) is less than the district's equalized assessed 25 valuation utilized in calculating the district's 1998-1999 26 general State aid allocation, then for purposes of 27 calculating the district's general State aid pursuant to 28 paragraph (5) of subsection (E), that Extension Limitation 29 Equalized Assessed Valuation shall be utilized to calculate 30 the district's Available Local Resources. 31 (5) For school districts having a majority of their 32 equalized assessed valuation in any county except Cook, 33 DuPage, Kane, Lake, McHenry, or Will, if the amount of 34 general State aid allocated to the school district for the -53- LRB093 06568 SJM 20255 a 1 1999-2000 school year under the provisions of subsection (E), 2 (H), and (J) of this Section is less than the amount of 3 general State aid allocated to the district for the 1998-1999 4 school year under these subsections, then the general State 5 aid of the district for the 1999-2000 school year only shall 6 be increased by the difference between these amounts. The 7 total payments made under this paragraph (5) shall not exceed 8 $14,000,000. Claims shall be prorated if they exceed 9 $14,000,000. 10 (H) Supplemental General State Aid. 11 (1) In addition to the general State aid a school 12 district is allotted pursuant to subsection (E), qualifying 13 school districts shall receive a grant, paid in conjunction 14 with a district's payments of general State aid, for 15 supplemental general State aid based upon the concentration 16 level of children from low-income households within the 17 school district. Supplemental State aid grants provided for 18 school districts under this subsection shall be appropriated 19 for distribution to school districts as part of the same line 20 item in which the general State financial aid of school 21 districts is appropriated under this Section. If the 22 appropriation in any fiscal year for general State aid and 23 supplemental general State aid is insufficient to pay the 24 amounts required under the general State aid and supplemental 25 general State aid calculations, then the State Board of 26 Education shall ensure that each school district receives the 27 full amount due for general State aid and the remainder of 28 the appropriation shall be used for supplemental general 29 State aid, which the State Board of Education shall calculate 30 and pay to eligible districts on a prorated basis. 31 (1.5) This paragraph (1.5) applies only to those school 32 years preceding the 2003-2004 school year. For purposes of 33 this subsection (H), the term "Low-Income Concentration 34 Level" shall be the low-income eligible pupil count from the -54- LRB093 06568 SJM 20255 a 1 most recently available federal census divided by the Average 2 Daily Attendance of the school district. If, however, (i) the 3 percentage decrease from the 2 most recent federal censuses 4 in the low-income eligible pupil count of a high school 5 district with fewer than 400 students exceeds by 75% or more 6 the percentage change in the total low-income eligible pupil 7 count of contiguous elementary school districts, whose 8 boundaries are coterminous with the high school district, or 9 (ii) a high school district within 2 counties and serving 5 10 elementary school districts, whose boundaries are coterminous 11 with the high school district, has a percentage decrease from 12 the 2 most recent federal censuses in the low-income eligible 13 pupil count and there is a percentage increase in the total 14 low-income eligible pupil count of a majority of the 15 elementary school districts in excess of 50% from the 2 most 16 recent federal censuses, then the high school district's 17 low-income eligible pupil count from the earlier federal 18 census shall be the number used as the low-income eligible 19 pupil count for the high school district, for purposes of 20 this subsection (H). The changes made to this paragraph (1) 21 by Public Act 92-28 shall apply to supplemental general State 22 aid grants for school years preceding the 2003-2004 school 23 year that are paid in fiscal year 1999 or thereafter and to 24 any State aid payments made in fiscal year 1994 through 25 fiscal year 1998 pursuant to subsection 1(n) of Section 18-8 26 of this Code (which was repealed on July 1, 1998), and any 27 high school district that is affected by Public Act 92-28 is 28 entitled to a recomputation of its supplemental general State 29 aid grant or State aid paid in any of those fiscal years. 30 This recomputation shall not be affected by any other 31 funding. 32 (1.10) This paragraph (1.10) applies to the 2003-2004 33 school year and each school year thereafter. For purposes of 34 this subsection (H), the term "Low-Income Concentration -55- LRB093 06568 SJM 20255 a 1 Level" shall, for each fiscal year, be the low-income 2 eligible pupil count as of July 1 of the immediately 3 preceding fiscal year (as determined by the Department of 4 Human Services based on the number of pupils who are eligible 5 for at least one of the following low income programs: 6 Medicaid, KidCare, TANF, or Food Stamps, excluding pupils who 7 are eligible for services provided by the Department of 8 Children and Family Services, averaged over the 2 immediately 9 preceding fiscal years for fiscal year 2004 and over the 3 10 immediately preceding fiscal years for each fiscal year 11 thereafter) divided by the Average Daily Attendance of the 12 school district. 13 (2) Supplemental general State aid pursuant to this 14 subsection (H) shall be provided as follows for the 15 1998-1999, 1999-2000, and 2000-2001 school years only: 16 (a) For any school district with a Low Income 17 Concentration Level of at least 20% and less than 35%, 18 the grant for any school year shall be $800 multiplied by 19 the low income eligible pupil count. 20 (b) For any school district with a Low Income 21 Concentration Level of at least 35% and less than 50%, 22 the grant for the 1998-1999 school year shall be $1,100 23 multiplied by the low income eligible pupil count. 24 (c) For any school district with a Low Income 25 Concentration Level of at least 50% and less than 60%, 26 the grant for the 1998-99 school year shall be $1,500 27 multiplied by the low income eligible pupil count. 28 (d) For any school district with a Low Income 29 Concentration Level of 60% or more, the grant for the 30 1998-99 school year shall be $1,900 multiplied by the low 31 income eligible pupil count. 32 (e) For the 1999-2000 school year, the per pupil 33 amount specified in subparagraphs (b), (c), and (d) 34 immediately above shall be increased to $1,243, $1,600, -56- LRB093 06568 SJM 20255 a 1 and $2,000, respectively. 2 (f) For the 2000-2001 school year, the per pupil 3 amounts specified in subparagraphs (b), (c), and (d) 4 immediately above shall be $1,273, $1,640, and $2,050, 5 respectively. 6 (2.5) Supplemental general State aid pursuant to this 7 subsection (H) shall be provided as follows for the 2002-2003 8 school year: 9 (a) For any school district with a Low Income 10 Concentration Level of less than 10%, the grant for each 11 school year shall be $355 multiplied by the low income 12 eligible pupil count. 13 (b) For any school district with a Low Income 14 Concentration Level of at least 10% and less than 20%, 15 the grant for each school year shall be $675 multiplied 16 by the low income eligible pupil count. 17 (c) For any school district with a Low Income 18 Concentration Level of at least 20% and less than 35%, 19 the grant for each school year shall be $1,330 multiplied 20 by the low income eligible pupil count. 21 (d) For any school district with a Low Income 22 Concentration Level of at least 35% and less than 50%, 23 the grant for each school year shall be $1,362 multiplied 24 by the low income eligible pupil count. 25 (e) For any school district with a Low Income 26 Concentration Level of at least 50% and less than 60%, 27 the grant for each school year shall be $1,680 multiplied 28 by the low income eligible pupil count. 29 (f) For any school district with a Low Income 30 Concentration Level of 60% or more, the grant for each 31 school year shall be $2,080 multiplied by the low income 32 eligible pupil count. 33 (2.10) Except as otherwise provided, supplemental 34 general State aid pursuant to this subsection (H) shall be -57- LRB093 06568 SJM 20255 a 1 provided as follows for the 2003-2004 school year and each 2 school year thereafter: 3 (a) For any school district with a Low Income 4 Concentration Level of 15% or less, the grant for each 5 school year shall be $355 multiplied by the low income 6 eligible pupil count. 7 (b) For any school district with a Low Income 8 Concentration Level greater than 15%, the grant for each 9 school year shall be $294.25 added to the product of 10 $2,700 and the square of the Low Income Concentration 11 Level, all multiplied by the low income eligible pupil 12 count. 13 For the 2003-2004 school year only, the grant shall be no 14 less than the grant for the 2002-2003 school year. For the 15 2004-2005 school year only, the grant shall be no less than 16 the grant for the 2002-2003 school year multiplied by 0.66. 17 For the 2005-2006 school year only, the grant shall be no 18 less than the grant for the 2002-2003 school year multiplied 19 by 0.33. 20 For the 2003-2004 school year only, the grant shall be no 21 greater than the grant received during the 2002-2003 school 22 year added to the product of 0.25 multiplied by the 23 difference between the grant amount calculated under 24 subsection (a) or (b) of this paragraph (2.10), whichever is 25 applicable, and the grant received during the 2002-2003 26 school year. For the 2004-2005 school year only, the grant 27 shall be no greater than the grant received during the 28 2002-2003 school year added to the product of 0.50 multiplied 29 by the difference between the grant amount calculated under 30 subsection (a) or (b) of this paragraph (2.10), whichever is 31 applicable, and the grant received during the 2002-2003 32 school year. For the 2005-2006 school year only, the grant 33 shall be no greater than the grant received during the 34 2002-2003 school year added to the product of 0.75 multiplied -58- LRB093 06568 SJM 20255 a 1 by the difference between the grant amount calculated under 2 subsection (a) or (b) of this paragraph (2.10), whichever is 3 applicable, and the grant received during the 2002-2003 4 school year. 5 (3) School districts with an Average Daily Attendance of 6 more than 1,000 and less than 50,000 that qualify for 7 supplemental general State aid pursuant to this subsection 8 shall submit a plan to the State Board of Education prior to 9 October 30 of each year for the use of the funds resulting 10 from this grant of supplemental general State aid for the 11 improvement of instruction in which priority is given to 12 meeting the education needs of disadvantaged children. Such 13 plan shall be submitted in accordance with rules and 14 regulations promulgated by the State Board of Education. 15 (4) School districts with an Average Daily Attendance of 16 50,000 or more that qualify for supplemental general State 17 aid pursuant to this subsection shall be required to 18 distribute from funds available pursuant to this Section, no 19 less than $261,000,000 in accordance with the following 20 requirements: 21 (a) The required amounts shall be distributed to 22 the attendance centers within the district in proportion 23 to the number of pupils enrolled at each attendance 24 center who are eligible to receive free or reduced-price 25 lunches or breakfasts under the federal Child Nutrition 26 Act of 1966 and under the National School Lunch Act 27 during the immediately preceding school year. 28 (b) The distribution of these portions of 29 supplemental and general State aid among attendance 30 centers according to these requirements shall not be 31 compensated for or contravened by adjustments of the 32 total of other funds appropriated to any attendance 33 centers, and the Board of Education shall utilize funding 34 from one or several sources in order to fully implement -59- LRB093 06568 SJM 20255 a 1 this provision annually prior to the opening of school. 2 (c) Each attendance center shall be provided by the 3 school district a distribution of noncategorical funds 4 and other categorical funds to which an attendance center 5 is entitled under law in order that the general State aid 6 and supplemental general State aid provided by 7 application of this subsection supplements rather than 8 supplants the noncategorical funds and other categorical 9 funds provided by the school district to the attendance 10 centers. 11 (d) Any funds made available under this subsection 12 that by reason of the provisions of this subsection are 13 not required to be allocated and provided to attendance 14 centers may be used and appropriated by the board of the 15 district for any lawful school purpose. 16 (e) Funds received by an attendance center pursuant 17 to this subsection shall be used by the attendance center 18 at the discretion of the principal and local school 19 council for programs to improve educational opportunities 20 at qualifying schools through the following programs and 21 services: early childhood education, reduced class size 22 or improved adult to student classroom ratio, enrichment 23 programs, remedial assistance, attendance improvement, 24 and other educationally beneficial expenditures which 25 supplement the regular and basic programs as determined 26 by the State Board of Education. Funds provided shall not 27 be expended for any political or lobbying purposes as 28 defined by board rule. 29 (f) Each district subject to the provisions of this 30 subdivision (H)(4) shall submit an acceptable plan to 31 meet the educational needs of disadvantaged children, in 32 compliance with the requirements of this paragraph, to 33 the State Board of Education prior to July 15 of each 34 year. This plan shall be consistent with the decisions of -60- LRB093 06568 SJM 20255 a 1 local school councils concerning the school expenditure 2 plans developed in accordance with part 4 of Section 3 34-2.3. The State Board shall approve or reject the plan 4 within 60 days after its submission. If the plan is 5 rejected, the district shall give written notice of 6 intent to modify the plan within 15 days of the 7 notification of rejection and then submit a modified plan 8 within 30 days after the date of the written notice of 9 intent to modify. Districts may amend approved plans 10 pursuant to rules promulgated by the State Board of 11 Education. 12 Upon notification by the State Board of Education 13 that the district has not submitted a plan prior to July 14 15 or a modified plan within the time period specified 15 herein, the State aid funds affected by that plan or 16 modified plan shall be withheld by the State Board of 17 Education until a plan or modified plan is submitted. 18 If the district fails to distribute State aid to 19 attendance centers in accordance with an approved plan, 20 the plan for the following year shall allocate funds, in 21 addition to the funds otherwise required by this 22 subsection, to those attendance centers which were 23 underfunded during the previous year in amounts equal to 24 such underfunding. 25 For purposes of determining compliance with this 26 subsection in relation to the requirements of attendance 27 center funding, each district subject to the provisions 28 of this subsection shall submit as a separate document by 29 December 1 of each year a report of expenditure data for 30 the prior year in addition to any modification of its 31 current plan. If it is determined that there has been a 32 failure to comply with the expenditure provisions of this 33 subsection regarding contravention or supplanting, the 34 State Superintendent of Education shall, within 60 days -61- LRB093 06568 SJM 20255 a 1 of receipt of the report, notify the district and any 2 affected local school council. The district shall within 3 45 days of receipt of that notification inform the State 4 Superintendent of Education of the remedial or corrective 5 action to be taken, whether by amendment of the current 6 plan, if feasible, or by adjustment in the plan for the 7 following year. Failure to provide the expenditure 8 report or the notification of remedial or corrective 9 action in a timely manner shall result in a withholding 10 of the affected funds. 11 The State Board of Education shall promulgate rules 12 and regulations to implement the provisions of this 13 subsection. No funds shall be released under this 14 subdivision (H)(4) to any district that has not submitted 15 a plan that has been approved by the State Board of 16 Education. 17 (I) General State Aid for Newly Configured School Districts. 18 (1) For a new school district formed by combining 19 property included totally within 2 or more previously 20 existing school districts, for its first year of existence 21 the general State aid and supplemental general State aid 22 calculated under this Section shall be computed for the new 23 district and for the previously existing districts for which 24 property is totally included within the new district. If the 25 computation on the basis of the previously existing districts 26 is greater, a supplementary payment equal to the difference 27 shall be made for the first 4 years of existence of the new 28 district. 29 (2) For a school district which annexes all of the 30 territory of one or more entire other school districts, for 31 the first year during which the change of boundaries 32 attributable to such annexation becomes effective for all 33 purposes as determined under Section 7-9 or 7A-8, the general 34 State aid and supplemental general State aid calculated under -62- LRB093 06568 SJM 20255 a 1 this Section shall be computed for the annexing district as 2 constituted after the annexation and for the annexing and 3 each annexed district as constituted prior to the annexation; 4 and if the computation on the basis of the annexing and 5 annexed districts as constituted prior to the annexation is 6 greater, a supplementary payment equal to the difference 7 shall be made for the first 4 years of existence of the 8 annexing school district as constituted upon such annexation. 9 (3) For 2 or more school districts which annex all of 10 the territory of one or more entire other school districts, 11 and for 2 or more community unit districts which result upon 12 the division (pursuant to petition under Section 11A-2) of 13 one or more other unit school districts into 2 or more parts 14 and which together include all of the parts into which such 15 other unit school district or districts are so divided, for 16 the first year during which the change of boundaries 17 attributable to such annexation or division becomes effective 18 for all purposes as determined under Section 7-9 or 11A-10, 19 as the case may be, the general State aid and supplemental 20 general State aid calculated under this Section shall be 21 computed for each annexing or resulting district as 22 constituted after the annexation or division and for each 23 annexing and annexed district, or for each resulting and 24 divided district, as constituted prior to the annexation or 25 division; and if the aggregate of the general State aid and 26 supplemental general State aid as so computed for the 27 annexing or resulting districts as constituted after the 28 annexation or division is less than the aggregate of the 29 general State aid and supplemental general State aid as so 30 computed for the annexing and annexed districts, or for the 31 resulting and divided districts, as constituted prior to the 32 annexation or division, then a supplementary payment equal to 33 the difference shall be made and allocated between or among 34 the annexing or resulting districts, as constituted upon such -63- LRB093 06568 SJM 20255 a 1 annexation or division, for the first 4 years of their 2 existence. The total difference payment shall be allocated 3 between or among the annexing or resulting districts in the 4 same ratio as the pupil enrollment from that portion of the 5 annexed or divided district or districts which is annexed to 6 or included in each such annexing or resulting district bears 7 to the total pupil enrollment from the entire annexed or 8 divided district or districts, as such pupil enrollment is 9 determined for the school year last ending prior to the date 10 when the change of boundaries attributable to the annexation 11 or division becomes effective for all purposes. The amount 12 of the total difference payment and the amount thereof to be 13 allocated to the annexing or resulting districts shall be 14 computed by the State Board of Education on the basis of 15 pupil enrollment and other data which shall be certified to 16 the State Board of Education, on forms which it shall provide 17 for that purpose, by the regional superintendent of schools 18 for each educational service region in which the annexing and 19 annexed districts, or resulting and divided districts are 20 located. 21 (3.5) Claims for financial assistance under this 22 subsection (I) shall not be recomputed except as expressly 23 provided under this Section. 24 (4) Any supplementary payment made under this subsection 25 (I) shall be treated as separate from all other payments made 26 pursuant to this Section. 27 (J) Supplementary Grants in Aid. 28 (1) Notwithstanding any other provisions of this 29 Section, the amount of the aggregate general State aid in 30 combination with supplemental general State aid under this 31 Section for which each school district is eligible shall be 32 no less than the amount of the aggregate general State aid 33 entitlement that was received by the district under Section 34 18-8 (exclusive of amounts received under subsections 5(p) -64- LRB093 06568 SJM 20255 a 1 and 5(p-5) of that Section) for the 1997-98 school year, 2 pursuant to the provisions of that Section as it was then in 3 effect. If a school district qualifies to receive a 4 supplementary payment made under this subsection (J), the 5 amount of the aggregate general State aid in combination with 6 supplemental general State aid under this Section which that 7 district is eligible to receive for each school year shall be 8 no less than the amount of the aggregate general State aid 9 entitlement that was received by the district under Section 10 18-8 (exclusive of amounts received under subsections 5(p) 11 and 5(p-5) of that Section) for the 1997-1998 school year, 12 pursuant to the provisions of that Section as it was then in 13 effect. 14 (2) If, as provided in paragraph (1) of this subsection 15 (J), a school district is to receive aggregate general State 16 aid in combination with supplemental general State aid under 17 this Section for the 1998-99 school year and any subsequent 18 school year that in any such school year is less than the 19 amount of the aggregate general State aid entitlement that 20 the district received for the 1997-98 school year, the school 21 district shall also receive, from a separate appropriation 22 made for purposes of this subsection (J), a supplementary 23 payment that is equal to the amount of the difference in the 24 aggregate State aid figures as described in paragraph (1). 25 (3) (Blank). 26 (K) Grants to Laboratory and Alternative Schools. 27 In calculating the amount to be paid to the governing 28 board of a public university that operates a laboratory 29 school under this Section or to any alternative school that 30 is operated by a regional superintendent of schools, the 31 State Board of Education shall require by rule such reporting 32 requirements as it deems necessary. 33 As used in this Section, "laboratory school" means a 34 public school which is created and operated by a public -65- LRB093 06568 SJM 20255 a 1 university and approved by the State Board of Education. The 2 governing board of a public university which receives funds 3 from the State Board under this subsection (K) may not 4 increase the number of students enrolled in its laboratory 5 school from a single district, if that district is already 6 sending 50 or more students, except under a mutual agreement 7 between the school board of a student's district of residence 8 and the university which operates the laboratory school. A 9 laboratory school may not have more than 1,000 students, 10 excluding students with disabilities in a special education 11 program. 12 As used in this Section, "alternative school" means a 13 public school which is created and operated by a Regional 14 Superintendent of Schools and approved by the State Board of 15 Education. Such alternative schools may offer courses of 16 instruction for which credit is given in regular school 17 programs, courses to prepare students for the high school 18 equivalency testing program or vocational and occupational 19 training. A regional superintendent of schools may contract 20 with a school district or a public community college district 21 to operate an alternative school. An alternative school 22 serving more than one educational service region may be 23 established by the regional superintendents of schools of the 24 affected educational service regions. An alternative school 25 serving more than one educational service region may be 26 operated under such terms as the regional superintendents of 27 schools of those educational service regions may agree. 28 Each laboratory and alternative school shall file, on 29 forms provided by the State Superintendent of Education, an 30 annual State aid claim which states the Average Daily 31 Attendance of the school's students by month. The best 3 32 months' Average Daily Attendance shall be computed for each 33 school. The general State aid entitlement shall be computed 34 by multiplying the applicable Average Daily Attendance by the -66- LRB093 06568 SJM 20255 a 1 Foundation Level as determined under this Section. 2 (L) Payments, Additional Grants in Aid and Other 3 Requirements. 4 (1) For a school district operating under the financial 5 supervision of an Authority created under Article 34A, the 6 general State aid otherwise payable to that district under 7 this Section, but not the supplemental general State aid, 8 shall be reduced by an amount equal to the budget for the 9 operations of the Authority as certified by the Authority to 10 the State Board of Education, and an amount equal to such 11 reduction shall be paid to the Authority created for such 12 district for its operating expenses in the manner provided in 13 Section 18-11. The remainder of general State school aid for 14 any such district shall be paid in accordance with Article 15 34A when that Article provides for a disposition other than 16 that provided by this Article. 17 (2) (Blank). 18 (3) Summer school. Summer school payments shall be made 19 as provided in Section 18-4.3. 20 (M) Education Funding Advisory Board. 21 The Education Funding Advisory Board, hereinafter in this 22 subsection (M) referred to as the "Board", is hereby created. 23 The Board shall consist of 5 members who are appointed by the 24 Governor, by and with the advice and consent of the Senate. 25 The members appointed shall include representatives of 26 education, business, and the general public. One of the 27 members so appointed shall be designated by the Governor at 28 the time the appointment is made as the chairperson of the 29 Board. The initial members of the Board may be appointed any 30 time after the effective date of this amendatory Act of 1997. 31 The regular term of each member of the Board shall be for 4 32 years from the third Monday of January of the year in which 33 the term of the member's appointment is to commence, except -67- LRB093 06568 SJM 20255 a 1 that of the 5 initial members appointed to serve on the 2 Board, the member who is appointed as the chairperson shall 3 serve for a term that commences on the date of his or her 4 appointment and expires on the third Monday of January, 2002, 5 and the remaining 4 members, by lots drawn at the first 6 meeting of the Board that is held after all 5 members are 7 appointed, shall determine 2 of their number to serve for 8 terms that commence on the date of their respective 9 appointments and expire on the third Monday of January, 2001, 10 and 2 of their number to serve for terms that commence on the 11 date of their respective appointments and expire on the third 12 Monday of January, 2000. All members appointed to serve on 13 the Board shall serve until their respective successors are 14 appointed and confirmed. Vacancies shall be filled in the 15 same manner as original appointments. If a vacancy in 16 membership occurs at a time when the Senate is not in 17 session, the Governor shall make a temporary appointment 18 until the next meeting of the Senate, when he or she shall 19 appoint, by and with the advice and consent of the Senate, a 20 person to fill that membership for the unexpired term. If 21 the Senate is not in session when the initial appointments 22 are made, those appointments shall be made as in the case of 23 vacancies. 24 The Education Funding Advisory Board shall be deemed 25 established, and the initial members appointed by the 26 Governor to serve as members of the Board shall take office, 27 on the date that the Governor makes his or her appointment of 28 the fifth initial member of the Board, whether those initial 29 members are then serving pursuant to appointment and 30 confirmation or pursuant to temporary appointments that are 31 made by the Governor as in the case of vacancies. 32 The State Board of Education shall provide such staff 33 assistance to the Education Funding Advisory Board as is 34 reasonably required for the proper performance by the Board -68- LRB093 06568 SJM 20255 a 1 of its responsibilities. 2 For school years after the 2000-2001 school year, the 3 Education Funding Advisory Board, in consultation with the 4 State Board of Education, shall make recommendations as 5 provided in this subsection (M) to the General Assembly for 6 the foundation level under subdivision (B)(3) of this Section 7 and for the supplemental general State aid grant level under 8 subsection (H) of this Section for districts with high 9 concentrations of children from poverty. The recommended 10 foundation level shall be determined based on a methodology 11 which incorporates the basic education expenditures of 12 low-spending schools exhibiting high academic performance. 13 The Education Funding Advisory Board shall make such 14 recommendations to the General Assembly on January 1 of odd 15 numbered years, beginning January 1, 2001. 16 (N) (Blank). 17 (O) References. 18 (1) References in other laws to the various subdivisions 19 of Section 18-8 as that Section existed before its repeal and 20 replacement by this Section 18-8.05 shall be deemed to refer 21 to the corresponding provisions of this Section 18-8.05, to 22 the extent that those references remain applicable. 23 (2) References in other laws to State Chapter 1 funds 24 shall be deemed to refer to the supplemental general State 25 aid provided under subsection (H) of this Section. 26 (Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29, 27 eff. 7-1-01; 92-269, eff. 8-7-01; 92-604, eff. 7-1-02; 28 92-636, eff. 7-11-02; 92-651, eff. 7-11-02; 93-21, eff. 29 7-1-03.) 30 Section 40. The Criminal Code of 1961 is amended by 31 changing Section 17A-1 as follows: -69- LRB093 06568 SJM 20255 a 1 (720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1) 2 Sec. 17A-1. Persons under deportation order; ineligible 3 for benefits. An individual against whom a United States 4 Immigration Judge has issued an order of deportation which 5 has been affirmed by the Board of Immigration Review, as well 6 as an individual who appeals such an order pending appeal, 7 under paragraph 19 of Section 241(a) of the Immigration and 8 Nationality Act relating to persecution of others on account 9 of race, religion, national origin or political opinion under 10 the direction of or in association with the Nazi government 11 of Germany or its allies, shall be ineligible for the 12 following benefits authorized by State law: 13 (a) The homestead exemptionsexemptionand homestead 14 improvement exemption under Sections 15-170, 15-175, 15-176, 15 and 15-180 of the Property Tax Code. 16 (b) Grants under the Senior Citizens and Disabled 17 Persons Property Tax Relief and Pharmaceutical Assistance 18 Act. 19 (c) The double income tax exemption conferred upon 20 persons 65 years of age or older by Section 204 of the 21 Illinois Income Tax Act. 22 (d) Grants provided by the Department on Aging. 23 (e) Reductions in vehicle registration fees under 24 Section 3-806.3 of the Illinois Vehicle Code. 25 (f) Free fishing and reduced fishing license fees under 26 Sections 20-5 and 20-40 of the Fish and Aquatic Life Code. 27 (g) Tuition free courses for senior citizens under the 28 Senior Citizen Courses Act. 29 (h) Any benefits under the Illinois Public Aid Code. 30 (Source: P.A. 87-895; 88-670, eff. 12-2-94.) 31 Section 90. The State Mandates Act is amended by adding 32 Section 8.28 as follows: -70- LRB093 06568 SJM 20255 a 1 (30 ILCS 805/8.28 new) 2 Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 3 and 8 of this Act, no reimbursement by the State is required 4 for the implementation of any mandate created by the General 5 Homestead Exemption under Section 15-176 of the Property Tax 6 Code.".