|
|||||||||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||||||||
4 | Section 1. Short title. This Act may be cited as the | ||||||||||||||||||||||||||||||||
5 | School
District Income Tax Act.
| ||||||||||||||||||||||||||||||||
6 | Section 5. Net income tax; referendum. The school board of | ||||||||||||||||||||||||||||||||
7 | any school
district may, by proper resolution, cause a | ||||||||||||||||||||||||||||||||
8 | proposition to authorize an
annual tax, measured as a | ||||||||||||||||||||||||||||||||
9 | percentage of net income, on the privilege of
earning or | ||||||||||||||||||||||||||||||||
10 | receiving income (i) as a resident of the district or (ii) as a
| ||||||||||||||||||||||||||||||||
11 | record owner of real
property in the district to the extent of | ||||||||||||||||||||||||||||||||
12 | the income derived from that real
property, to be certified
to | ||||||||||||||||||||||||||||||||
13 | the proper election officials, who shall submit the proposition | ||||||||||||||||||||||||||||||||
14 | to the
voters in accordance with the general election law;
| ||||||||||||||||||||||||||||||||
15 | provided that the rate of such tax shall be an even multiple
of | ||||||||||||||||||||||||||||||||
16 | eighths of a percent. When imposed, this tax shall be levied on | ||||||||||||||||||||||||||||||||
17 | every
individual subject to taxation under this Act.
| ||||||||||||||||||||||||||||||||
18 | The election called for this purpose shall be governed by | ||||||||||||||||||||||||||||||||
19 | the general
election
law. If a majority of the votes cast on | ||||||||||||||||||||||||||||||||
20 | the proposition is in favor thereof,
the school board may | ||||||||||||||||||||||||||||||||
21 | thereafter levy the tax as authorized, or at any lesser
rate, | ||||||||||||||||||||||||||||||||
22 | provided such lesser rate is an even multiple of eighths of a | ||||||||||||||||||||||||||||||||
23 | percent.
Such tax may be levied only on income earned following |
| |||||||
| |||||||
1 | 120 days after
certification
of the results of the referendum | ||||||
2 | by the proper election officials.
| ||||||
3 | For purposes of this Act, a taxpayer's net income for a | ||||||
4 | taxable year shall
be as defined in Section 202 of the Illinois | ||||||
5 | Income Tax Act
for such year which is allocable to a district | ||||||
6 | under
the provisions of this Act.
| ||||||
7 | For purposes of this Act, (i) an individual is a resident | ||||||
8 | of a school
district
for a taxable year if he or she is a | ||||||
9 | resident of the State, as defined in the
Illinois
Income Tax | ||||||
10 | Act, and maintains his or her principal place of residence | ||||||
11 | within
that
school district on the first day of that taxable | ||||||
12 | year and (ii) an individual
owns real property in the district | ||||||
13 | if a record owner of the property and
liable for the property | ||||||
14 | taxes according to the property tax assessment book or
roll.
| ||||||
15 | Section 10. Additional levies; Submission to voters. The | ||||||
16 | school board
of any school district may, by proper resolution, | ||||||
17 | cause a proposition to
increase the annual tax rate for the tax | ||||||
18 | imposed under Section 5 to be
submitted
to the voters of the | ||||||
19 | district at an election in accordance with the general
election | ||||||
20 | law, provided such increase results in a rate that is an even | ||||||
21 | multiple
of eighths of a percent. The tax may be levied only on | ||||||
22 | income earned following
120 days after certification of the | ||||||
23 | results of the referendum by the proper
election officials.
| ||||||
24 | The election called for such purposes shall be governed by | ||||||
25 | the general
election law. If a majority of the votes cast on |
| |||||||
| |||||||
1 | the proposition is in
favor thereof, the school board may | ||||||
2 | thereafter, until such authority is
revoked in like manner, | ||||||
3 | levy an annual tax as authorized.
| ||||||
4 | Section 15. Collection of tax; promulgation of rules and | ||||||
5 | regulations.
On or before July 1 of each year, the school board | ||||||
6 | of each district imposing
a tax under this Act shall prepare | ||||||
7 | and certify the annual tax rate to the
Department of Revenue, | ||||||
8 | hereinafter referred to as the Department, which rate
shall be | ||||||
9 | applicable
to the taxable year of any taxpayer which includes | ||||||
10 | that July 1. The tax
imposed under this Act shall be collected | ||||||
11 | by and paid to the Department at the
same time
and in the same | ||||||
12 | manner, and subject to the same assessment procedures,
| ||||||
13 | penalties,
and interests, as the tax imposed by the Illinois | ||||||
14 | Income Tax Act, except
that the tax imposed by this Act shall | ||||||
15 | not be subject to any withholding
or estimated payment | ||||||
16 | requirements of the Illinois Income Tax Act. The
Department | ||||||
17 | shall forthwith pay over to the State Treasurer, ex officio,
as | ||||||
18 | trustee, all monies received by it under this Act to be | ||||||
19 | deposited in
the School District Income
Tax Fund, to
be held | ||||||
20 | and disbursed by the Treasurer as provided in Section 20.
| ||||||
21 | The Department shall promulgate such rules and regulations | ||||||
22 | as may be
necessary
to implement the provisions of this Act.
| ||||||
23 | Section 20. Distribution of tax revenue. On or before | ||||||
24 | December 1 of each
year, or the first following business day if |
| |||||||
| |||||||
1 | December 1 falls on a Saturday,
Sunday, or holiday, the | ||||||
2 | Department shall certify to the Comptroller the
disbursement of | ||||||
3 | stated sums of money to named school districts. On any
given | ||||||
4 | certification date, the amount to be certified for disbursement | ||||||
5 | to
each school district shall be the sum of the following:
| ||||||
6 | (a) The amount of tax collected by the Department under | ||||||
7 | this Act from
individuals who maintained their principal places | ||||||
8 | of residence or who owned
real property within the
school | ||||||
9 | district on the first day of their last full taxable year ended | ||||||
10 | prior
to the previous January 1, and
| ||||||
11 | (b) any amount of tax which would have been certified for | ||||||
12 | disbursement
to the school district on a previous certification | ||||||
13 | date under paragraph
(a) above except for the fact that it had | ||||||
14 | not been collected by that previous
certification date; less | ||||||
15 | the sum of the following:
| ||||||
16 | (c) any amount of tax previously certified for disbursement | ||||||
17 | to that school
district but since refunded to the taxpayer, and
| ||||||
18 | (d) an amount equal to 2% of the sum of amounts computed in | ||||||
19 | paragraphs
(a) and (b), which shall be retained by the | ||||||
20 | Treasurer to cover the costs
incurred by the Department in | ||||||
21 | administering and enforcing this Act.
| ||||||
22 | The Department at the time of each disbursement to a school | ||||||
23 | district shall
prepare and certify to the Comptroller the | ||||||
24 | amount so retained by the State
Treasurer to be paid into the | ||||||
25 | General Revenue Fund of the State Treasury.
Within 10 days | ||||||
26 | after receipt by the Comptroller of the certification of
|
| |||||||
| |||||||
1 | disbursement to the school districts and to the General Revenue | ||||||
2 | Fund given
by the Department under this Act, the Comptroller | ||||||
3 | shall cause the warrants
to be drawn for the respective amounts | ||||||
4 | in accordance with the directions
contained in the | ||||||
5 | certification.
| ||||||
6 | The board of any district receiving any of the | ||||||
7 | disbursements provided for
in this Section may apply those to | ||||||
8 | any fund from which that board is authorized
to make | ||||||
9 | expenditures by law.
| ||||||
10 | Section 25. Willful and fraudulent acts. Any person who is | ||||||
11 | subject to
the provisions of this Act and who willfully fails | ||||||
12 | to file a return, or
who willfully violates any rule or | ||||||
13 | regulation of the Department for the
administration or | ||||||
14 | enforcement of this Act, or who willfully attempts in
any other | ||||||
15 | manner to evade or defeat any tax imposed by this Act or the | ||||||
16 | payment
thereof, shall in addition to other penalties be guilty | ||||||
17 | of a Class B
misdemeanor.
A prosecution for any violation of | ||||||
18 | this Section may be commenced within
3 years of the commission | ||||||
19 | of that act.
| ||||||
20 | Section 30. Corporations. Nothing in this Act authorizes | ||||||
21 | the tax imposed
on net income by school districts hereunder to | ||||||
22 | be levied on any corporation
except a corporation that elects | ||||||
23 | to be taxed as an individual under the
Internal Revenue Code. | ||||||
24 | If, however, the income tax authorized by this Act
is imposed |
| |||||||
| |||||||
1 | by a school district, the rate of ad valorem property taxes | ||||||
2 | levied
on the property of corporations within that district, | ||||||
3 | other than corporations
electing to be taxed as individuals | ||||||
4 | under the Internal Revenue Code, shall be
increased
as provided | ||||||
5 | in Section 17-11 of the School Code.
| ||||||
6 | Section 35. Property tax abatement.
| ||||||
7 | (a) The extension of real property taxes for a
school | ||||||
8 | district within
which the local income tax for schools | ||||||
9 | authorized by this Act already has been
imposed, levied, and | ||||||
10 | collected shall be abated by the county clerk
in which
the | ||||||
11 | school district is located on residential real property, farm | ||||||
12 | real property
defined in Section 1-60 of the Property Tax Code, | ||||||
13 | and real property of a small
business as defined in Section | ||||||
14 | 1-75 of the Illinois Administrative Procedure
Act only in the | ||||||
15 | manner
provided by this Section,
provided that (i) if any such | ||||||
16 | school district is located in more than one
county the amount | ||||||
17 | of real property taxes of the district to be so abated
shall be | ||||||
18 | apportioned by the county clerks of those counties based upon | ||||||
19 | the
ratio of the aggregate assessed value of the taxable | ||||||
20 | property of the
district in each such county and (ii) prior to | ||||||
21 | any abatement under this
Section the county clerk shall | ||||||
22 | determine whether the amount of each tax
levied by the district | ||||||
23 | for a lawful school purpose and certified for
extension is | ||||||
24 | based on a rate at which the district making the certification
| ||||||
25 | is authorized by statute or referendum to levy that tax, shall |
| |||||||
| |||||||
1 | disregard
any excess, and shall extend the levy of that tax in | ||||||
2 | accordance with the
provisions of Section 18-45 of the Property | ||||||
3 | Tax Code, subject to abatement
as provided in this Section.
| ||||||
4 | (b) Not later than September 1 of the first calendar year | ||||||
5 | in which the
tax authorized by this Act is imposed, levied, and | ||||||
6 | collected within a
school district, the Department of Revenue | ||||||
7 | shall certify to the county
clerk of each county in which any | ||||||
8 | part of the school district is located the
estimated amount of | ||||||
9 | the
tax that would have been collected under this Act during
| ||||||
10 | the immediately preceding calendar year in that part of the | ||||||
11 | district located in
the county had this Act been in effect and | ||||||
12 | had
that tax been imposed, levied, and collected within that | ||||||
13 | district during
that immediately preceding calendar year at the | ||||||
14 | same annual rate and for
the same period of time as that tax is | ||||||
15 | imposed, levied, and collected in
the district during the | ||||||
16 | calendar year in which the certification is made.
| ||||||
17 | (c) During the calendar year immediately succeeding the
| ||||||
18 | calendar year in which the certification under subsection (b) | ||||||
19 | is required
to be made, in extending the real property taxes
| ||||||
20 | last levied by a school
district for
educational purposes, the | ||||||
21 | county clerk shall abate that extension of the
district's levy | ||||||
22 | for educational purposes on the property described in
| ||||||
23 | subsection (a) only by an
amount equal to 100% of the
estimated | ||||||
24 | amount that was certified to the county clerk by the Department
| ||||||
25 | of Revenue under the provisions of subsection (b) during the | ||||||
26 | calendar year
immediately preceding the calendar year in which |
| |||||||
| |||||||
1 | the extension is made. In
each subsequent calendar year, in | ||||||
2 | extending the real property taxes
levied
by the school district | ||||||
3 | for educational purposes during the immediately
preceding | ||||||
4 | calendar year, the county clerk shall abate each such extension
| ||||||
5 | of the district's levy for educational purposes on the property | ||||||
6 | described in
subsection (a) only by
an amount equal to 100%
of | ||||||
7 | the amount disbursed to the school district under Section 30 | ||||||
8 | during June
of the calendar year immediately preceding the | ||||||
9 | calendar year in which the
extension and abatement are made.
| ||||||
10 | Section 40. Residential rent credit. Each individual | ||||||
11 | taxpayer residing
within a school district within which the | ||||||
12 | local income tax for schools
authorized by this Act has been | ||||||
13 | imposed, levied, and collected is entitled to a
credit, not to | ||||||
14 | exceed $500, against the tax imposed under this Act in the
| ||||||
15 | amount of 5% of the annual rent paid by the taxpayer during the
| ||||||
16 | taxable year for the residence of the taxpayer. In no event | ||||||
17 | shall a credit
under this Section reduce the taxpayer's | ||||||
18 | liability under this Act to less than
zero.
| ||||||
19 | Section 900. The State Finance Act is amended by adding | ||||||
20 | Section 5.719 as follows: | ||||||
21 | (30 ILCS 105/5.719 new)
| ||||||
22 | Sec. 5.719. The School District Income Tax Fund.
|
| |||||||
| |||||||
1 | Section 905. The Property Tax Code is amended by changing | ||||||
2 | Section 18-45
as follows:
| ||||||
3 | (35 ILCS 200/18-45)
| ||||||
4 | Sec. 18-45. Computation of rates. Except as provided | ||||||
5 | below, each county
clerk shall estimate and determine the rate | ||||||
6 | per cent upon the equalized
assessed valuation for the levy | ||||||
7 | year of the property in the county's taxing
districts and | ||||||
8 | special service areas, as established under Article VII of the
| ||||||
9 | Illinois Constitution, so that the rate will produce, within | ||||||
10 | the proper
divisions of that county, not less than the net | ||||||
11 | amount that will be required by
the county board or certified | ||||||
12 | to the county clerk according to law. Prior to
extension, the | ||||||
13 | county clerk shall determine the maximum amount of tax
| ||||||
14 | authorized to be levied by any statute. If the amount of any | ||||||
15 | tax certified to
the county clerk for extension exceeds the | ||||||
16 | maximum, the clerk shall extend only
the maximum allowable | ||||||
17 | levy.
| ||||||
18 | The county clerk shall exclude from the total equalized | ||||||
19 | assessed valuation,
whenever estimating and determining it | ||||||
20 | under this Section and Sections 18-50
through 18-105, the | ||||||
21 | equalized assessed valuation in the percentage which has
been | ||||||
22 | agreed to by each taxing district, of any property or portion | ||||||
23 | thereof
within an Enterprise Zone upon which an abatement of | ||||||
24 | taxes was made under
Section 18-170. However, if a municipality | ||||||
25 | has adopted tax increment financing
under Division 74.4 of |
| |||||||
| |||||||
1 | Article 11 of the Illinois Municipal Code, the county
clerk | ||||||
2 | shall estimate and determine rates in accordance with Sections | ||||||
3 | 11-74.4-7
through 11-74.4-9 of that Act. Beginning on January | ||||||
4 | 1, 1998 and thereafter,
the equalized assessed value of all | ||||||
5 | property for
the computation of the amount to be extended | ||||||
6 | within a county with 3,000,000 or
more inhabitants shall be the | ||||||
7 | sum of (i) the equalized assessed value of
such property for | ||||||
8 | the
year immediately preceding the levy year as established by | ||||||
9 | the assessment and
equalization process for the year | ||||||
10 | immediately prior to the levy year, (ii)
the equalized assessed | ||||||
11 | value of any property that qualifies as new property, as
| ||||||
12 | defined in Section 18-185, or annexed property, as defined in | ||||||
13 | Section 18-225,
for the current levy year, and (iii) any | ||||||
14 | recovered tax increment value, as
defined in Section 18-185, | ||||||
15 | for the current levy year, less the equalized
assessed value of | ||||||
16 | any property that qualifies as disconnected property, as
| ||||||
17 | defined in Section 18-225, for the current levy year.
| ||||||
18 | The provisions of this Section and the authority of the | ||||||
19 | county clerk under
this Section are subject to the abatement | ||||||
20 | provisions of Section 35 of the
School District Income Tax Act | ||||||
21 | with respect to the extension of taxes levied by
a school | ||||||
22 | district on residential property, farm real property as defined | ||||||
23 | in
Section 1-60, and real property of a small business as | ||||||
24 | defined in Section 1-75
of the Illinois Administrative | ||||||
25 | Procedure Act.
| ||||||
26 | (Source: P.A. 90-320, eff. 1-1-98.)
|
| |||||||
| |||||||
1 | Section 910. The School Code is amended by changing | ||||||
2 | Sections 17-11 and
18-8.05 as follows:
| ||||||
3 | (105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
| ||||||
4 | Sec. 17-11. Certificate of tax levy. The school board of | ||||||
5 | each district
shall ascertain, as near as practicable, | ||||||
6 | annually, how much money must be
raised by special tax for | ||||||
7 | transportation purposes if any and for
educational and for | ||||||
8 | operations and maintenance purposes for the
next ensuing year. | ||||||
9 | In school districts with a population of less than
500,000, | ||||||
10 | these amounts shall be certified and returned to each county | ||||||
11 | clerk
on or before the last Tuesday in December, annually. The
| ||||||
12 | certificate shall be signed by the president and clerk or | ||||||
13 | secretary, and
may be in the following form:
| ||||||
14 | CERTIFICATE OF TAX LEVY
| ||||||
15 | We hereby certify that we require the sum of ...... | ||||||
16 | dollars, to be levied
as a special tax for transportation | ||||||
17 | purposes and the sum of ...... dollars
to be levied as a | ||||||
18 | special tax for educational purposes, and the sum ......
| ||||||
19 | dollars to be levied as a special tax for operations and | ||||||
20 | maintenance
purposes, and the sum of ...... to be levied as a | ||||||
21 | special tax for a working
cash fund, on the equalized assessed | ||||||
22 | value of the taxable property of our
district, for the year | ||||||
23 | (insert year).
| ||||||
24 | Signed on (insert date).
|
| |||||||
| |||||||
1 | A ........... B ............., President
| ||||||
2 | C ........... D............., Clerk (Secretary)
| ||||||
3 | Dist. No. .........., ............ County
| ||||||
4 | A failure by the school board to file the certificate with | ||||||
5 | the county
clerk in the time required shall not vitiate the | ||||||
6 | assessment.
A district
levying a tax under the School District | ||||||
7 | Income Tax Act enacted by
the
96th General Assembly shall, | ||||||
8 | together with such certificate of
tax levy, also certify for | ||||||
9 | property tax abatement purposes an amount equal
to the amount | ||||||
10 | of revenue realized by the school district's tax on net income
| ||||||
11 | during the previous fiscal year, which amount shall be used by | ||||||
12 | the county
clerk in the manner provided by Section 35 of the | ||||||
13 | School District Income Tax
Act.
This provision shall be | ||||||
14 | effective for a school district beginning in the
fiscal year | ||||||
15 | following the fiscal year it begins levying a net income tax.
| ||||||
16 | (Source: P.A. 91-357, eff. 7-29-99.)
| ||||||
17 | (105 ILCS 5/18-8.05)
| ||||||
18 | Sec. 18-8.05. Basis for apportionment of general State | ||||||
19 | financial aid and
supplemental general State aid to the common | ||||||
20 | schools for the 1998-1999 and
subsequent school years.
| ||||||
21 | (A) General Provisions.
| ||||||
22 | (1) The provisions of this Section apply to the 1998-1999 | ||||||
23 | and subsequent
school years. The system of general State |
| |||||||
| |||||||
1 | financial aid provided for in this
Section
is designed to | ||||||
2 | assure that, through a combination of State financial aid and
| ||||||
3 | required local resources, the financial support provided each | ||||||
4 | pupil in Average
Daily Attendance equals or exceeds a
| ||||||
5 | prescribed per pupil Foundation Level. This formula approach | ||||||
6 | imputes a level
of per pupil Available Local Resources and | ||||||
7 | provides for the basis to calculate
a per pupil level of | ||||||
8 | general State financial aid that, when added to Available
Local | ||||||
9 | Resources, equals or exceeds the Foundation Level. The
amount | ||||||
10 | of per pupil general State financial aid for school districts, | ||||||
11 | in
general, varies in inverse
relation to Available Local | ||||||
12 | Resources. Per pupil amounts are based upon
each school | ||||||
13 | district's Average Daily Attendance as that term is defined in | ||||||
14 | this
Section.
| ||||||
15 | (2) In addition to general State financial aid, school | ||||||
16 | districts with
specified levels or concentrations of pupils | ||||||
17 | from low income households are
eligible to receive supplemental | ||||||
18 | general State financial aid grants as provided
pursuant to | ||||||
19 | subsection (H).
The supplemental State aid grants provided for | ||||||
20 | school districts under
subsection (H) shall be appropriated for | ||||||
21 | distribution to school districts as
part of the same line item | ||||||
22 | in which the general State financial aid of school
districts is | ||||||
23 | appropriated under this Section.
| ||||||
24 | (3) To receive financial assistance under this Section, | ||||||
25 | school districts
are required to file claims with the State | ||||||
26 | Board of Education, subject to the
following requirements:
|
| |||||||
| |||||||
1 | (a) Any school district which fails for any given | ||||||
2 | school year to maintain
school as required by law, or to | ||||||
3 | maintain a recognized school is not
eligible to file for | ||||||
4 | such school year any claim upon the Common School
Fund. In | ||||||
5 | case of nonrecognition of one or more attendance centers in | ||||||
6 | a
school district otherwise operating recognized schools, | ||||||
7 | the claim of the
district shall be reduced in the | ||||||
8 | proportion which the Average Daily
Attendance in the | ||||||
9 | attendance center or centers bear to the Average Daily
| ||||||
10 | Attendance in the school district. A "recognized school" | ||||||
11 | means any
public school which meets the standards as | ||||||
12 | established for recognition
by the State Board of | ||||||
13 | Education. A school district or attendance center
not | ||||||
14 | having recognition status at the end of a school term is | ||||||
15 | entitled to
receive State aid payments due upon a legal | ||||||
16 | claim which was filed while
it was recognized.
| ||||||
17 | (b) School district claims filed under this Section are | ||||||
18 | subject to
Sections 18-9 and 18-12, except as otherwise | ||||||
19 | provided in this
Section.
| ||||||
20 | (c) If a school district operates a full year school | ||||||
21 | under Section
10-19.1, the general State aid to the school | ||||||
22 | district shall be determined
by the State Board of | ||||||
23 | Education in accordance with this Section as near as
may be | ||||||
24 | applicable.
| ||||||
25 | (d) (Blank).
| ||||||
26 | (4) Except as provided in subsections (H) and (L), the |
| |||||||
| |||||||
1 | board of any district
receiving any of the grants provided for | ||||||
2 | in this Section may apply those funds
to any fund so received | ||||||
3 | for which that board is authorized to make expenditures
by law.
| ||||||
4 | School districts are not required to exert a minimum | ||||||
5 | Operating Tax Rate in
order to qualify for assistance under | ||||||
6 | this Section.
| ||||||
7 | (5) As used in this Section the following terms, when | ||||||
8 | capitalized, shall
have the meaning ascribed herein:
| ||||||
9 | (a) "Average Daily Attendance": A count of pupil | ||||||
10 | attendance in school,
averaged as provided for in | ||||||
11 | subsection (C) and utilized in deriving per pupil
financial | ||||||
12 | support levels.
| ||||||
13 | (b) "Available Local Resources": A computation of | ||||||
14 | local financial
support, calculated on the basis of Average | ||||||
15 | Daily Attendance and derived as
provided pursuant to | ||||||
16 | subsection (D).
| ||||||
17 | (c) "Corporate Personal Property Replacement Taxes": | ||||||
18 | Funds paid to local
school districts pursuant to "An Act in | ||||||
19 | relation to the abolition of ad valorem
personal property | ||||||
20 | tax and the replacement of revenues lost thereby, and
| ||||||
21 | amending and repealing certain Acts and parts of Acts in | ||||||
22 | connection therewith",
certified August 14, 1979, as | ||||||
23 | amended (Public Act 81-1st S.S.-1).
| ||||||
24 | (d) "Foundation Level": A prescribed level of per pupil | ||||||
25 | financial support
as provided for in subsection (B).
| ||||||
26 | (e) "Operating Tax Rate": All school district property |
| |||||||
| |||||||
1 | taxes extended for
all purposes, except Bond and
Interest, | ||||||
2 | Summer School, Rent, Capital Improvement, and Vocational | ||||||
3 | Education
Building purposes.
| ||||||
4 | (B) Foundation Level.
| ||||||
5 | (1) The Foundation Level is a figure established by the | ||||||
6 | State representing
the minimum level of per pupil financial | ||||||
7 | support that should be available to
provide for the basic | ||||||
8 | education of each pupil in
Average Daily Attendance. As set | ||||||
9 | forth in this Section, each school district
is assumed to exert
| ||||||
10 | a sufficient local taxing effort such that, in combination with | ||||||
11 | the aggregate
of general State
financial aid provided the | ||||||
12 | district, an aggregate of State and local resources
are | ||||||
13 | available to meet
the basic education needs of pupils in the | ||||||
14 | district.
| ||||||
15 | (2) For the 1998-1999 school year, the Foundation Level of | ||||||
16 | support is
$4,225. For the 1999-2000 school year, the | ||||||
17 | Foundation Level of support is
$4,325. For the 2000-2001 school | ||||||
18 | year, the Foundation Level of support is
$4,425. For the | ||||||
19 | 2001-2002 school year and 2002-2003 school year, the
Foundation | ||||||
20 | Level of support is $4,560. For the 2003-2004 school year, the | ||||||
21 | Foundation Level of support is $4,810. For the 2004-2005 school | ||||||
22 | year, the Foundation Level of support is $4,964.
For the | ||||||
23 | 2005-2006 school year,
the Foundation Level of support is | ||||||
24 | $5,164. For the 2006-2007 school year, the Foundation Level of | ||||||
25 | support is $5,334. For the 2007-2008 school year, the |
| |||||||
| |||||||
1 | Foundation Level of support is $5,734.
| ||||||
2 | (3) For the 2008-2009 school year and each school year | ||||||
3 | thereafter,
the Foundation Level of support is $5,959 or such | ||||||
4 | greater amount as
may be established by law by the General | ||||||
5 | Assembly.
| ||||||
6 | (C) Average Daily Attendance.
| ||||||
7 | (1) For purposes of calculating general State aid pursuant | ||||||
8 | to subsection
(E), an Average Daily Attendance figure shall be | ||||||
9 | utilized. The Average Daily
Attendance figure for formula
| ||||||
10 | calculation purposes shall be the monthly average of the actual | ||||||
11 | number of
pupils in attendance of
each school district, as | ||||||
12 | further averaged for the best 3 months of pupil
attendance for | ||||||
13 | each
school district. In compiling the figures for the number | ||||||
14 | of pupils in
attendance, school districts
and the State Board | ||||||
15 | of Education shall, for purposes of general State aid
funding, | ||||||
16 | conform
attendance figures to the requirements of subsection | ||||||
17 | (F).
| ||||||
18 | (2) The Average Daily Attendance figures utilized in | ||||||
19 | subsection (E) shall be
the requisite attendance data for the | ||||||
20 | school year immediately preceding
the
school year for which | ||||||
21 | general State aid is being calculated
or the average of the | ||||||
22 | attendance data for the 3 preceding school
years, whichever is | ||||||
23 | greater. The Average Daily Attendance figures
utilized in | ||||||
24 | subsection (H) shall be the requisite attendance data for the
| ||||||
25 | school year immediately preceding the school year for which |
| |||||||
| |||||||
1 | general
State aid is being calculated.
| ||||||
2 | (D) Available Local Resources.
| ||||||
3 | (1) For purposes of calculating general State aid pursuant | ||||||
4 | to subsection
(E), a representation of Available Local | ||||||
5 | Resources per pupil, as that term is
defined and determined in | ||||||
6 | this subsection, shall be utilized. Available Local
Resources | ||||||
7 | per pupil shall include a calculated
dollar amount representing | ||||||
8 | local school district revenues from local property
taxes and | ||||||
9 | from
Corporate Personal Property Replacement Taxes, expressed | ||||||
10 | on the basis of pupils
in Average
Daily Attendance. Calculation | ||||||
11 | of Available Local Resources shall exclude any tax amnesty | ||||||
12 | funds received as a result of Public Act 93-26.
| ||||||
13 | (2) In determining a school district's revenue from local | ||||||
14 | property taxes,
the State Board of Education shall utilize the | ||||||
15 | equalized assessed valuation of
all taxable property of each | ||||||
16 | school
district as of September 30 of the previous year. The | ||||||
17 | equalized assessed
valuation utilized shall
be obtained and | ||||||
18 | determined as provided in subsection (G).
| ||||||
19 | (3) For school districts maintaining grades kindergarten | ||||||
20 | through 12, local
property tax
revenues per pupil shall be | ||||||
21 | calculated as the product of the applicable
equalized assessed
| ||||||
22 | valuation for the district multiplied by 3.00%, and divided by | ||||||
23 | the district's
Average Daily
Attendance figure. For school | ||||||
24 | districts maintaining grades kindergarten
through 8, local
| ||||||
25 | property tax revenues per pupil shall be calculated as the |
| |||||||
| |||||||
1 | product of the
applicable equalized
assessed valuation for the | ||||||
2 | district multiplied by 2.30%, and divided by the
district's | ||||||
3 | Average
Daily Attendance figure. For school districts | ||||||
4 | maintaining grades 9 through 12,
local property
tax revenues | ||||||
5 | per pupil shall be the applicable equalized assessed valuation | ||||||
6 | of
the district
multiplied by 1.05%, and divided by the | ||||||
7 | district's Average Daily
Attendance
figure.
| ||||||
8 | For partial elementary unit districts created pursuant to | ||||||
9 | Article 11E of this Code, local property tax revenues per pupil | ||||||
10 | shall be calculated as the product of the equalized assessed | ||||||
11 | valuation for property within the partial elementary unit | ||||||
12 | district for elementary purposes, as defined in Article 11E of | ||||||
13 | this Code, multiplied by 2.06% and divided by the district's | ||||||
14 | Average Daily Attendance figure, plus the product of the | ||||||
15 | equalized assessed valuation for property within the partial | ||||||
16 | elementary unit district for high school purposes, as defined | ||||||
17 | in Article 11E of this Code, multiplied by 0.94% and divided by | ||||||
18 | the district's Average Daily Attendance figure.
| ||||||
19 | (4) The Corporate Personal Property Replacement Taxes paid | ||||||
20 | to each school
district during the calendar year 2 years before | ||||||
21 | the calendar year in which a
school year begins, divided by the | ||||||
22 | Average Daily Attendance figure for that
district, shall be | ||||||
23 | added to the local property tax revenues per pupil as
derived | ||||||
24 | by the application of the immediately preceding paragraph (3). | ||||||
25 | The sum
of these per pupil figures for each school district | ||||||
26 | shall constitute Available
Local Resources as that term is |
| |||||||
| |||||||
1 | utilized in subsection (E) in the calculation
of general State | ||||||
2 | aid.
| ||||||
3 | (E) Computation of General State Aid.
| ||||||
4 | (1) For each school year, the amount of general State aid | ||||||
5 | allotted to a
school district shall be computed by the State | ||||||
6 | Board of Education as provided
in this subsection.
| ||||||
7 | (2) For any school district for which Available Local | ||||||
8 | Resources per pupil
is less than the product of 0.93 times the | ||||||
9 | Foundation Level, general State aid
for that district shall be | ||||||
10 | calculated as an amount equal to the Foundation
Level minus | ||||||
11 | Available Local Resources, multiplied by the Average Daily
| ||||||
12 | Attendance of the school district.
| ||||||
13 | (3) For any school district for which Available Local | ||||||
14 | Resources per pupil
is equal to or greater than the product of | ||||||
15 | 0.93 times the Foundation Level and
less than the product of | ||||||
16 | 1.75 times the Foundation Level, the general State aid
per | ||||||
17 | pupil shall be a decimal proportion of the Foundation Level | ||||||
18 | derived using a
linear algorithm. Under this linear algorithm, | ||||||
19 | the calculated general State
aid per pupil shall decline in | ||||||
20 | direct linear fashion from 0.07 times the
Foundation Level for | ||||||
21 | a school district with Available Local Resources equal to
the | ||||||
22 | product of 0.93 times the Foundation Level, to 0.05 times the | ||||||
23 | Foundation
Level for a school district with Available Local | ||||||
24 | Resources equal to the product
of 1.75 times the Foundation | ||||||
25 | Level. The allocation of general
State aid for school districts |
| |||||||
| |||||||
1 | subject to this paragraph 3 shall be the
calculated general | ||||||
2 | State aid
per pupil figure multiplied by the Average Daily | ||||||
3 | Attendance of the school
district.
| ||||||
4 | (4) For any school district for which Available Local | ||||||
5 | Resources per pupil
equals or exceeds the product of 1.75 times | ||||||
6 | the Foundation Level, the general
State aid for the school | ||||||
7 | district shall be calculated as the product of $218
multiplied | ||||||
8 | by the Average Daily Attendance of the school
district.
| ||||||
9 | (5) The amount of general State aid allocated to a school | ||||||
10 | district for
the 1999-2000 school year meeting the requirements | ||||||
11 | set forth in paragraph (4)
of subsection
(G) shall be increased | ||||||
12 | by an amount equal to the general State aid that
would have | ||||||
13 | been received by the district for the 1998-1999 school year by
| ||||||
14 | utilizing the Extension Limitation Equalized Assessed | ||||||
15 | Valuation as calculated
in paragraph (4) of subsection (G) less | ||||||
16 | the general State aid allotted for the
1998-1999
school year. | ||||||
17 | This amount shall be deemed a one time increase, and shall not
| ||||||
18 | affect any future general State aid allocations.
| ||||||
19 | (6) The operating tax rate of a district levying a net | ||||||
20 | income tax under
the School District Income Tax Act enacted by | ||||||
21 | the 96th General Assembly shall
be increased, for the | ||||||
22 | calculation of aid under this Section, by a rate which
when | ||||||
23 | applied to the equalized assessed valuation of the district | ||||||
24 | would yield an
amount equal to the revenue received by the | ||||||
25 | district from its income tax during
the current fiscal year.
|
| |||||||
| |||||||
1 | (F) Compilation of Average Daily Attendance.
| ||||||
2 | (1) Each school district shall, by July 1 of each year, | ||||||
3 | submit to the State
Board of Education, on forms prescribed by | ||||||
4 | the State Board of Education,
attendance figures for the school | ||||||
5 | year that began in the preceding calendar
year. The attendance | ||||||
6 | information so transmitted shall identify the average
daily | ||||||
7 | attendance figures for each month of the school year. Beginning | ||||||
8 | with
the general State aid claim form for the 2002-2003 school
| ||||||
9 | year, districts shall calculate Average Daily Attendance as | ||||||
10 | provided in
subdivisions (a), (b), and (c) of this paragraph | ||||||
11 | (1).
| ||||||
12 | (a) In districts that do not hold year-round classes,
| ||||||
13 | days of attendance in August shall be added to the month of | ||||||
14 | September and any
days of attendance in June shall be added | ||||||
15 | to the month of May.
| ||||||
16 | (b) In districts in which all buildings hold year-round | ||||||
17 | classes,
days of attendance in July and August shall be | ||||||
18 | added to the month
of September and any days of attendance | ||||||
19 | in June shall be added to
the month of May.
| ||||||
20 | (c) In districts in which some buildings, but not all, | ||||||
21 | hold
year-round classes, for the non-year-round buildings, | ||||||
22 | days of
attendance in August shall be added to the month of | ||||||
23 | September
and any days of attendance in June shall be added | ||||||
24 | to the month of
May. The average daily attendance for the | ||||||
25 | year-round buildings
shall be computed as provided in | ||||||
26 | subdivision (b) of this paragraph
(1). To calculate the |
| |||||||
| |||||||
1 | Average Daily Attendance for the district, the
average | ||||||
2 | daily attendance for the year-round buildings shall be
| ||||||
3 | multiplied by the days in session for the non-year-round | ||||||
4 | buildings
for each month and added to the monthly | ||||||
5 | attendance of the
non-year-round buildings.
| ||||||
6 | Except as otherwise provided in this Section, days of
| ||||||
7 | attendance by pupils shall be counted only for sessions of not | ||||||
8 | less than
5 clock hours of school work per day under direct | ||||||
9 | supervision of: (i)
teachers, or (ii) non-teaching personnel or | ||||||
10 | volunteer personnel when engaging
in non-teaching duties and | ||||||
11 | supervising in those instances specified in
subsection (a) of | ||||||
12 | Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils | ||||||
13 | of legal school age and in kindergarten and grades 1 through | ||||||
14 | 12.
| ||||||
15 | Days of attendance by tuition pupils shall be accredited | ||||||
16 | only to the
districts that pay the tuition to a recognized | ||||||
17 | school.
| ||||||
18 | (2) Days of attendance by pupils of less than 5 clock hours | ||||||
19 | of school
shall be subject to the following provisions in the | ||||||
20 | compilation of Average
Daily Attendance.
| ||||||
21 | (a) Pupils regularly enrolled in a public school for | ||||||
22 | only a part of
the school day may be counted on the basis | ||||||
23 | of 1/6 day for every class hour
of instruction of 40 | ||||||
24 | minutes or more attended pursuant to such enrollment,
| ||||||
25 | unless a pupil is
enrolled in a block-schedule format of 80 | ||||||
26 | minutes or more of instruction,
in which case the pupil may |
| |||||||
| |||||||
1 | be counted on the basis of the proportion of
minutes of | ||||||
2 | school work completed each day to the minimum number of
| ||||||
3 | minutes that school work is required to be held that day.
| ||||||
4 | (b) Days of attendance may be less than 5 clock hours | ||||||
5 | on the opening
and closing of the school term, and upon the | ||||||
6 | first day of pupil
attendance, if preceded by a day or days | ||||||
7 | utilized as an institute or
teachers' workshop.
| ||||||
8 | (c) A session of 4 or more clock hours may be counted | ||||||
9 | as a day of
attendance upon certification by the regional | ||||||
10 | superintendent, and
approved by the State Superintendent | ||||||
11 | of Education to the extent that the
district has been | ||||||
12 | forced to use daily multiple sessions.
| ||||||
13 | (d) A session of 3 or more clock hours may be counted | ||||||
14 | as a day of
attendance (1) when the remainder of the school | ||||||
15 | day or at least
2 hours in the evening of that day is | ||||||
16 | utilized for an
in-service training program for teachers, | ||||||
17 | up to a maximum of 5 days per
school year of which a | ||||||
18 | maximum of 4 days of such 5 days may be used for
| ||||||
19 | parent-teacher conferences, provided a district conducts | ||||||
20 | an in-service
training program for teachers which has been | ||||||
21 | approved by the State
Superintendent of Education; or, in | ||||||
22 | lieu of 4 such days, 2 full days may
be used, in which | ||||||
23 | event each such day
may be counted as a day of attendance; | ||||||
24 | and (2) when days in
addition to
those provided in item (1) | ||||||
25 | are scheduled by a school pursuant to its school
| ||||||
26 | improvement plan adopted under Article 34 or its revised or |
| |||||||
| |||||||
1 | amended school
improvement plan adopted under Article 2, | ||||||
2 | provided that (i) such sessions of
3 or more clock hours | ||||||
3 | are scheduled to occur at regular intervals, (ii) the
| ||||||
4 | remainder of the school days in which such sessions occur | ||||||
5 | are utilized
for in-service training programs or other | ||||||
6 | staff development activities for
teachers, and (iii) a | ||||||
7 | sufficient number of minutes of school work under the
| ||||||
8 | direct supervision of teachers are added to the school days | ||||||
9 | between such
regularly scheduled sessions to accumulate | ||||||
10 | not less than the number of minutes
by which such sessions | ||||||
11 | of 3 or more clock hours fall short of 5 clock hours.
Any | ||||||
12 | full days used for the purposes of this paragraph shall not | ||||||
13 | be considered
for
computing average daily attendance. Days | ||||||
14 | scheduled for in-service training
programs, staff | ||||||
15 | development activities, or parent-teacher conferences may | ||||||
16 | be
scheduled separately for different
grade levels and | ||||||
17 | different attendance centers of the district.
| ||||||
18 | (e) A session of not less than one clock hour of | ||||||
19 | teaching
hospitalized or homebound pupils on-site or by | ||||||
20 | telephone to the classroom may
be counted as 1/2 day of | ||||||
21 | attendance, however these pupils must receive 4 or
more | ||||||
22 | clock hours of instruction to be counted for a full day of | ||||||
23 | attendance.
| ||||||
24 | (f) A session of at least 4 clock hours may be counted | ||||||
25 | as a day of
attendance for first grade pupils, and pupils | ||||||
26 | in full day kindergartens,
and a session of 2 or more hours |
| |||||||
| |||||||
1 | may be counted as 1/2 day of attendance by
pupils in | ||||||
2 | kindergartens which provide only 1/2 day of attendance.
| ||||||
3 | (g) For children with disabilities who are below the | ||||||
4 | age of 6 years and
who
cannot attend 2 or more clock hours | ||||||
5 | because of their disability or
immaturity, a session of not | ||||||
6 | less than one clock hour may be counted as 1/2 day
of | ||||||
7 | attendance; however for such children whose educational | ||||||
8 | needs so require
a session of 4 or more clock hours may be | ||||||
9 | counted as a full day of attendance.
| ||||||
10 | (h) A recognized kindergarten which provides for only | ||||||
11 | 1/2 day of
attendance by each pupil shall not have more | ||||||
12 | than 1/2 day of attendance
counted in any one day. However, | ||||||
13 | kindergartens may count 2 1/2 days
of
attendance in any 5 | ||||||
14 | consecutive school days. When a pupil attends such a
| ||||||
15 | kindergarten for 2 half days on any one school day, the | ||||||
16 | pupil shall have
the following day as a day absent from | ||||||
17 | school, unless the school district
obtains permission in | ||||||
18 | writing from the State Superintendent of Education.
| ||||||
19 | Attendance at kindergartens which provide for a full day of | ||||||
20 | attendance by
each pupil shall be counted the same as | ||||||
21 | attendance by first grade pupils.
Only the first year of | ||||||
22 | attendance in one kindergarten shall be counted,
except in | ||||||
23 | case of children who entered the kindergarten in their | ||||||
24 | fifth year
whose educational development requires a second | ||||||
25 | year of kindergarten as
determined under the rules and | ||||||
26 | regulations of the State Board of Education.
|
| |||||||
| |||||||
1 | (i) On the days when the Prairie State Achievement | ||||||
2 | Examination is
administered under subsection (c) of | ||||||
3 | Section 2-3.64 of this Code, the day
of attendance for a | ||||||
4 | pupil whose school
day must be shortened to accommodate | ||||||
5 | required testing procedures may
be less than 5 clock hours | ||||||
6 | and shall be counted towards the 176 days of actual pupil | ||||||
7 | attendance required under Section 10-19 of this Code, | ||||||
8 | provided that a sufficient number of minutes
of school work | ||||||
9 | in excess of 5 clock hours are first completed on other | ||||||
10 | school
days to compensate for the loss of school work on | ||||||
11 | the examination days.
| ||||||
12 | (G) Equalized Assessed Valuation Data.
| ||||||
13 | (1) For purposes of the calculation of Available Local | ||||||
14 | Resources required
pursuant to subsection (D), the
State Board | ||||||
15 | of Education shall secure from the Department of
Revenue the | ||||||
16 | value as equalized or assessed by the Department of Revenue of
| ||||||
17 | all taxable property of every school district, together with | ||||||
18 | (i) the applicable
tax rate used in extending taxes for the | ||||||
19 | funds of the district as of
September 30 of the previous year
| ||||||
20 | and (ii) the limiting rate for all school
districts subject to | ||||||
21 | property tax extension limitations as imposed under the
| ||||||
22 | Property Tax Extension Limitation Law.
| ||||||
23 | The Department of Revenue shall add to the equalized | ||||||
24 | assessed value of all
taxable
property of each school district | ||||||
25 | situated entirely or partially within a county
that is or was |
| |||||||
| |||||||
1 | subject to the
provisions of Section 15-176 or 15-177 of the | ||||||
2 | Property Tax Code (a)
an amount equal to the total amount by | ||||||
3 | which the
homestead exemption allowed under Section 15-176 or | ||||||
4 | 15-177 of the Property Tax Code for
real
property situated in | ||||||
5 | that school district exceeds the total amount that would
have | ||||||
6 | been
allowed in that school district if the maximum reduction | ||||||
7 | under Section 15-176
was
(i) $4,500 in Cook County or $3,500 in | ||||||
8 | all other counties in tax year 2003 or (ii) $5,000 in all | ||||||
9 | counties in tax year 2004 and thereafter and (b) an amount | ||||||
10 | equal to the aggregate amount for the taxable year of all | ||||||
11 | additional exemptions under Section 15-175 of the Property Tax | ||||||
12 | Code for owners with a household income of $30,000 or less. The | ||||||
13 | county clerk of any county that is or was subject to the | ||||||
14 | provisions of Section 15-176 or 15-177 of the Property Tax Code | ||||||
15 | shall
annually calculate and certify to the Department of | ||||||
16 | Revenue for each school
district all
homestead exemption | ||||||
17 | amounts under Section 15-176 or 15-177 of the Property Tax Code | ||||||
18 | and all amounts of additional exemptions under Section 15-175 | ||||||
19 | of the Property Tax Code for owners with a household income of | ||||||
20 | $30,000 or less. It is the intent of this paragraph that if the | ||||||
21 | general homestead exemption for a parcel of property is | ||||||
22 | determined under Section 15-176 or 15-177 of the Property Tax | ||||||
23 | Code rather than Section 15-175, then the calculation of | ||||||
24 | Available Local Resources shall not be affected by the | ||||||
25 | difference, if any, between the amount of the general homestead | ||||||
26 | exemption allowed for that parcel of property under Section |
| |||||||
| |||||||
1 | 15-176 or 15-177 of the Property Tax Code and the amount that | ||||||
2 | would have been allowed had the general homestead exemption for | ||||||
3 | that parcel of property been determined under Section 15-175 of | ||||||
4 | the Property Tax Code. It is further the intent of this | ||||||
5 | paragraph that if additional exemptions are allowed under | ||||||
6 | Section 15-175 of the Property Tax Code for owners with a | ||||||
7 | household income of less than $30,000, then the calculation of | ||||||
8 | Available Local Resources shall not be affected by the | ||||||
9 | difference, if any, because of those additional exemptions.
| ||||||
10 | This equalized assessed valuation, as adjusted further by | ||||||
11 | the requirements of
this subsection, shall be utilized in the | ||||||
12 | calculation of Available Local
Resources.
| ||||||
13 | (2) The equalized assessed valuation in paragraph (1) shall | ||||||
14 | be adjusted, as
applicable, in the following manner:
| ||||||
15 | (a) For the purposes of calculating State aid under | ||||||
16 | this Section,
with respect to any part of a school district | ||||||
17 | within a redevelopment
project area in respect to which a | ||||||
18 | municipality has adopted tax
increment allocation | ||||||
19 | financing pursuant to the Tax Increment Allocation
| ||||||
20 | Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 | ||||||
21 | of the Illinois
Municipal Code or the Industrial Jobs | ||||||
22 | Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the | ||||||
23 | Illinois Municipal Code, no part of the current equalized
| ||||||
24 | assessed valuation of real property located in any such | ||||||
25 | project area which is
attributable to an increase above the | ||||||
26 | total initial equalized assessed
valuation of such |
| |||||||
| |||||||
1 | property shall be used as part of the equalized assessed
| ||||||
2 | valuation of the district, until such time as all
| ||||||
3 | redevelopment project costs have been paid, as provided in | ||||||
4 | Section 11-74.4-8
of the Tax Increment Allocation | ||||||
5 | Redevelopment Act or in Section 11-74.6-35 of
the | ||||||
6 | Industrial Jobs Recovery Law. For the purpose of
the | ||||||
7 | equalized assessed valuation of the
district, the total | ||||||
8 | initial equalized assessed valuation or the current
| ||||||
9 | equalized assessed valuation, whichever is lower, shall be | ||||||
10 | used until
such time as all redevelopment project costs | ||||||
11 | have been paid.
| ||||||
12 | (b) The real property equalized assessed valuation for | ||||||
13 | a school district
shall be adjusted by subtracting from the | ||||||
14 | real property
value as equalized or assessed by the | ||||||
15 | Department of Revenue for the
district an amount computed | ||||||
16 | by dividing the amount of any abatement of
taxes under | ||||||
17 | Section 18-170 of the Property Tax Code by 3.00% for a | ||||||
18 | district
maintaining grades kindergarten through 12, by | ||||||
19 | 2.30% for a district
maintaining grades kindergarten | ||||||
20 | through 8, or by 1.05% for a
district
maintaining grades 9 | ||||||
21 | through 12 and adjusted by an amount computed by dividing
| ||||||
22 | the amount of any abatement of taxes under subsection (a) | ||||||
23 | of Section 18-165 of
the Property Tax Code by the same | ||||||
24 | percentage rates for district type as
specified in this | ||||||
25 | subparagraph (b).
| ||||||
26 | (3) For the 1999-2000 school year and each school year |
| |||||||
| |||||||
1 | thereafter, if a
school district meets all of the criteria of | ||||||
2 | this subsection (G)(3), the school
district's Available Local | ||||||
3 | Resources shall be calculated under subsection (D)
using the | ||||||
4 | district's Extension Limitation Equalized Assessed Valuation | ||||||
5 | as
calculated under this
subsection (G)(3).
| ||||||
6 | For purposes of this subsection (G)(3) the following terms | ||||||
7 | shall have
the following meanings:
| ||||||
8 | "Budget Year": The school year for which general State | ||||||
9 | aid is calculated
and
awarded under subsection (E).
| ||||||
10 | "Base Tax Year": The property tax levy year used to | ||||||
11 | calculate the Budget
Year
allocation of general State aid.
| ||||||
12 | "Preceding Tax Year": The property tax levy year | ||||||
13 | immediately preceding the
Base Tax Year.
| ||||||
14 | "Base Tax Year's Tax Extension": The product of the | ||||||
15 | equalized assessed
valuation utilized by the County Clerk | ||||||
16 | in the Base Tax Year multiplied by the
limiting rate as | ||||||
17 | calculated by the County Clerk and defined in the Property | ||||||
18 | Tax
Extension Limitation Law.
| ||||||
19 | "Preceding Tax Year's Tax Extension": The product of | ||||||
20 | the equalized assessed
valuation utilized by the County | ||||||
21 | Clerk in the Preceding Tax Year multiplied by
the Operating | ||||||
22 | Tax Rate as defined in subsection (A).
| ||||||
23 | "Extension Limitation Ratio": A numerical ratio, | ||||||
24 | certified by the
County Clerk, in which the numerator is | ||||||
25 | the Base Tax Year's Tax
Extension and the denominator is | ||||||
26 | the Preceding Tax Year's Tax Extension.
|
| |||||||
| |||||||
1 | "Operating Tax Rate": The operating tax rate as defined | ||||||
2 | in subsection (A).
| ||||||
3 | If a school district is subject to property tax extension | ||||||
4 | limitations as
imposed under
the Property Tax Extension | ||||||
5 | Limitation Law, the State Board of Education shall
calculate | ||||||
6 | the Extension
Limitation
Equalized Assessed Valuation of that | ||||||
7 | district. For the 1999-2000 school
year, the
Extension | ||||||
8 | Limitation Equalized Assessed Valuation of a school district as
| ||||||
9 | calculated by the State Board of Education shall be equal to | ||||||
10 | the product of the
district's 1996 Equalized Assessed Valuation | ||||||
11 | and the district's Extension
Limitation Ratio. For the | ||||||
12 | 2000-2001 school year and each school year
thereafter,
the | ||||||
13 | Extension Limitation Equalized Assessed Valuation of a school | ||||||
14 | district as
calculated by the State Board of Education shall be | ||||||
15 | equal to the product of
the Equalized Assessed Valuation last | ||||||
16 | used in the calculation of general State
aid and the
district's | ||||||
17 | Extension Limitation Ratio. If the Extension Limitation
| ||||||
18 | Equalized
Assessed Valuation of a school district as calculated | ||||||
19 | under
this subsection (G)(3) is less than the district's | ||||||
20 | equalized assessed valuation
as calculated pursuant to | ||||||
21 | subsections (G)(1) and (G)(2), then for purposes of
calculating | ||||||
22 | the district's general State aid for the Budget Year pursuant | ||||||
23 | to
subsection (E), that Extension
Limitation Equalized | ||||||
24 | Assessed Valuation shall be utilized to calculate the
| ||||||
25 | district's Available Local Resources
under subsection (D).
| ||||||
26 | Partial elementary unit districts created in accordance |
| |||||||
| |||||||
1 | with Article 11E of this Code shall not be eligible for the | ||||||
2 | adjustment in this subsection (G)(3) until the fifth year | ||||||
3 | following the effective date of the reorganization.
| ||||||
4 | (4) For the purposes of calculating general State aid for | ||||||
5 | the 1999-2000
school year only, if a school district | ||||||
6 | experienced a triennial reassessment on
the equalized assessed | ||||||
7 | valuation used in calculating its general State
financial aid | ||||||
8 | apportionment for the 1998-1999 school year, the State Board of
| ||||||
9 | Education shall calculate the Extension Limitation Equalized | ||||||
10 | Assessed Valuation
that would have been used to calculate the | ||||||
11 | district's 1998-1999 general State
aid. This amount shall equal | ||||||
12 | the product of the equalized assessed valuation
used to
| ||||||
13 | calculate general State aid for the 1997-1998 school year and | ||||||
14 | the district's
Extension Limitation Ratio. If the Extension | ||||||
15 | Limitation Equalized Assessed
Valuation of the school district | ||||||
16 | as calculated under this paragraph (4) is
less than the | ||||||
17 | district's equalized assessed valuation utilized in | ||||||
18 | calculating
the
district's 1998-1999 general State aid | ||||||
19 | allocation, then for purposes of
calculating the district's | ||||||
20 | general State aid pursuant to paragraph (5) of
subsection (E),
| ||||||
21 | that Extension Limitation Equalized Assessed Valuation shall | ||||||
22 | be utilized to
calculate the district's Available Local | ||||||
23 | Resources.
| ||||||
24 | (5) For school districts having a majority of their | ||||||
25 | equalized assessed
valuation in any county except Cook, DuPage, | ||||||
26 | Kane, Lake, McHenry, or Will, if
the amount of general State |
| |||||||
| |||||||
1 | aid allocated to the school district for the
1999-2000 school | ||||||
2 | year under the provisions of subsection (E), (H), and (J) of
| ||||||
3 | this Section is less than the amount of general State aid | ||||||
4 | allocated to the
district for the 1998-1999 school year under | ||||||
5 | these subsections, then the
general
State aid of the district | ||||||
6 | for the 1999-2000 school year only shall be increased
by the | ||||||
7 | difference between these amounts. The total payments made under | ||||||
8 | this
paragraph (5) shall not exceed $14,000,000. Claims shall | ||||||
9 | be prorated if they
exceed $14,000,000.
| ||||||
10 | (H) Supplemental General State Aid.
| ||||||
11 | (1) In addition to the general State aid a school district | ||||||
12 | is allotted
pursuant to subsection (E), qualifying school | ||||||
13 | districts shall receive a grant,
paid in conjunction with a | ||||||
14 | district's payments of general State aid, for
supplemental | ||||||
15 | general State aid based upon the concentration level of | ||||||
16 | children
from low-income households within the school | ||||||
17 | district.
Supplemental State aid grants provided for school | ||||||
18 | districts under this
subsection shall be appropriated for | ||||||
19 | distribution to school districts as part
of the same line item | ||||||
20 | in which the general State financial aid of school
districts is | ||||||
21 | appropriated under this Section.
If the appropriation in any | ||||||
22 | fiscal year for general State aid and
supplemental general | ||||||
23 | State aid is insufficient to pay the amounts required
under the | ||||||
24 | general State aid and supplemental general State aid | ||||||
25 | calculations,
then the
State Board of Education shall ensure |
| |||||||
| |||||||
1 | that
each school district receives the full amount due for | ||||||
2 | general State aid
and the remainder of the appropriation shall | ||||||
3 | be used
for supplemental general State aid, which the State | ||||||
4 | Board of Education shall
calculate and pay to eligible | ||||||
5 | districts on a prorated basis.
| ||||||
6 | (1.5) This paragraph (1.5) applies only to those school | ||||||
7 | years
preceding the 2003-2004 school year.
For purposes of this
| ||||||
8 | subsection (H), the term "Low-Income Concentration Level" | ||||||
9 | shall be the
low-income
eligible pupil count from the most | ||||||
10 | recently available federal census divided by
the Average Daily | ||||||
11 | Attendance of the school district.
If, however, (i) the | ||||||
12 | percentage decrease from the 2 most recent federal
censuses
in | ||||||
13 | the low-income eligible pupil count of a high school district | ||||||
14 | with fewer
than 400 students exceeds by 75% or more the | ||||||
15 | percentage change in the total
low-income eligible pupil count | ||||||
16 | of contiguous elementary school districts,
whose boundaries | ||||||
17 | are coterminous with the high school district,
or (ii) a high | ||||||
18 | school district within 2 counties and serving 5 elementary
| ||||||
19 | school
districts, whose boundaries are coterminous with the | ||||||
20 | high school
district, has a percentage decrease from the 2 most | ||||||
21 | recent federal
censuses in the low-income eligible pupil count | ||||||
22 | and there is a percentage
increase in the total low-income | ||||||
23 | eligible pupil count of a majority of the
elementary school | ||||||
24 | districts in excess of 50% from the 2 most recent
federal | ||||||
25 | censuses, then
the
high school district's low-income eligible | ||||||
26 | pupil count from the earlier federal
census
shall be the number |
| |||||||
| |||||||
1 | used as the low-income eligible pupil count for the high
school | ||||||
2 | district, for purposes of this subsection (H).
The changes made | ||||||
3 | to this paragraph (1) by Public Act 92-28 shall apply to
| ||||||
4 | supplemental general State aid
grants for school years | ||||||
5 | preceding the 2003-2004 school year that are paid
in fiscal | ||||||
6 | year 1999 or thereafter
and to
any State aid payments made in | ||||||
7 | fiscal year 1994 through fiscal year
1998 pursuant to | ||||||
8 | subsection 1(n) of Section 18-8 of this Code (which was
| ||||||
9 | repealed on July 1, 1998), and any high school district that is | ||||||
10 | affected by
Public Act 92-28 is
entitled to a
recomputation of | ||||||
11 | its supplemental general State aid grant or State aid
paid in | ||||||
12 | any of those fiscal years. This recomputation shall not be
| ||||||
13 | affected by any other funding.
| ||||||
14 | (1.10) This paragraph (1.10) applies to the 2003-2004 | ||||||
15 | school year
and each school year thereafter. For purposes of | ||||||
16 | this subsection (H), the
term "Low-Income Concentration Level" | ||||||
17 | shall, for each fiscal year, be the
low-income eligible
pupil | ||||||
18 | count
as of July 1 of the immediately preceding fiscal year
(as | ||||||
19 | determined by the Department of Human Services based
on the | ||||||
20 | number of pupils
who are eligible for at least one of the | ||||||
21 | following
low income programs: Medicaid, KidCare, TANF, or Food | ||||||
22 | Stamps,
excluding pupils who are eligible for services provided | ||||||
23 | by the Department
of Children and Family Services,
averaged | ||||||
24 | over
the 2 immediately preceding fiscal years for fiscal year | ||||||
25 | 2004 and over the 3
immediately preceding fiscal years for each | ||||||
26 | fiscal year thereafter)
divided by the Average Daily Attendance |
| |||||||
| |||||||
1 | of the school district.
| ||||||
2 | (2) Supplemental general State aid pursuant to this | ||||||
3 | subsection (H) shall
be
provided as follows for the 1998-1999, | ||||||
4 | 1999-2000, and 2000-2001 school years
only:
| ||||||
5 | (a) For any school district with a Low Income | ||||||
6 | Concentration Level of at
least 20% and less than 35%, the | ||||||
7 | grant for any school year
shall be $800
multiplied by the | ||||||
8 | low income eligible pupil count.
| ||||||
9 | (b) For any school district with a Low Income | ||||||
10 | Concentration Level of at
least 35% and less than 50%, the | ||||||
11 | grant for the 1998-1999 school year shall be
$1,100 | ||||||
12 | multiplied by the low income eligible pupil count.
| ||||||
13 | (c) For any school district with a Low Income | ||||||
14 | Concentration Level of at
least 50% and less than 60%, the | ||||||
15 | grant for the 1998-99 school year shall be
$1,500 | ||||||
16 | multiplied by the low income eligible pupil count.
| ||||||
17 | (d) For any school district with a Low Income | ||||||
18 | Concentration Level of 60%
or more, the grant for the | ||||||
19 | 1998-99 school year shall be $1,900 multiplied by
the low | ||||||
20 | income eligible pupil count.
| ||||||
21 | (e) For the 1999-2000 school year, the per pupil amount | ||||||
22 | specified in
subparagraphs (b), (c), and (d) immediately | ||||||
23 | above shall be increased to $1,243,
$1,600, and $2,000, | ||||||
24 | respectively.
| ||||||
25 | (f) For the 2000-2001 school year, the per pupil | ||||||
26 | amounts specified in
subparagraphs (b), (c), and (d) |
| |||||||
| |||||||
1 | immediately above shall be
$1,273, $1,640, and $2,050, | ||||||
2 | respectively.
| ||||||
3 | (2.5) Supplemental general State aid pursuant to this | ||||||
4 | subsection (H)
shall be provided as follows for the 2002-2003 | ||||||
5 | school year:
| ||||||
6 | (a) For any school district with a Low Income | ||||||
7 | Concentration Level of less
than 10%, the grant for each | ||||||
8 | school year shall be $355 multiplied by the low
income | ||||||
9 | eligible pupil count.
| ||||||
10 | (b) For any school district with a Low Income | ||||||
11 | Concentration
Level of at least 10% and less than 20%, the | ||||||
12 | grant for each school year shall
be $675
multiplied by the | ||||||
13 | low income eligible pupil
count.
| ||||||
14 | (c) For any school district with a Low Income | ||||||
15 | Concentration
Level of at least 20% and less than 35%, the | ||||||
16 | grant for each school year shall
be $1,330
multiplied by | ||||||
17 | the low income eligible pupil
count.
| ||||||
18 | (d) For any school district with a Low Income | ||||||
19 | Concentration
Level of at least 35% and less than 50%, the | ||||||
20 | grant for each school year shall
be $1,362
multiplied by | ||||||
21 | the low income eligible pupil
count.
| ||||||
22 | (e) For any school district with a Low Income | ||||||
23 | Concentration
Level of at least 50% and less than 60%, the | ||||||
24 | grant for each school year shall
be $1,680
multiplied by | ||||||
25 | the low income eligible pupil
count.
| ||||||
26 | (f) For any school district with a Low Income |
| |||||||
| |||||||
1 | Concentration
Level of 60% or more, the grant for each | ||||||
2 | school year shall be $2,080
multiplied by the low income | ||||||
3 | eligible pupil count.
| ||||||
4 | (2.10) Except as otherwise provided, supplemental general | ||||||
5 | State aid
pursuant to this subsection
(H) shall be provided as | ||||||
6 | follows for the 2003-2004 school year and each
school year | ||||||
7 | thereafter:
| ||||||
8 | (a) For any school district with a Low Income | ||||||
9 | Concentration
Level of 15% or less, the grant for each | ||||||
10 | school year
shall be $355 multiplied by the low income | ||||||
11 | eligible pupil count.
| ||||||
12 | (b) For any school district with a Low Income | ||||||
13 | Concentration
Level greater than 15%, the grant for each | ||||||
14 | school year shall be
$294.25 added to the product of $2,700 | ||||||
15 | and the square of the Low
Income Concentration Level, all | ||||||
16 | multiplied by the low income
eligible pupil count.
| ||||||
17 | For the 2003-2004 school year and each school year | ||||||
18 | thereafter through the 2008-2009 school year only, the grant | ||||||
19 | shall be no less than the
grant
for
the 2002-2003 school year. | ||||||
20 | For the 2009-2010 school year only, the grant shall
be no
less | ||||||
21 | than the grant for the 2002-2003 school year multiplied by | ||||||
22 | 0.66. For the 2010-2011
school year only, the grant shall be no | ||||||
23 | less than the grant for the 2002-2003
school year
multiplied by | ||||||
24 | 0.33. Notwithstanding the provisions of this paragraph to the | ||||||
25 | contrary, if for any school year supplemental general State aid | ||||||
26 | grants are prorated as provided in paragraph (1) of this |
| |||||||
| |||||||
1 | subsection (H), then the grants under this paragraph shall be | ||||||
2 | prorated.
| ||||||
3 | For the 2003-2004 school year only, the grant shall be no | ||||||
4 | greater
than the grant received during the 2002-2003 school | ||||||
5 | year added to the
product of 0.25 multiplied by the difference | ||||||
6 | between the grant amount
calculated under subsection (a) or (b) | ||||||
7 | of this paragraph (2.10), whichever
is applicable, and the | ||||||
8 | grant received during the 2002-2003 school year.
For the | ||||||
9 | 2004-2005 school year only, the grant shall be no greater than
| ||||||
10 | the grant received during the 2002-2003 school year added to | ||||||
11 | the
product of 0.50 multiplied by the difference between the | ||||||
12 | grant amount
calculated under subsection (a) or (b) of this | ||||||
13 | paragraph (2.10), whichever
is applicable, and the grant | ||||||
14 | received during the 2002-2003 school year.
For the 2005-2006 | ||||||
15 | school year only, the grant shall be no greater than
the grant | ||||||
16 | received during the 2002-2003 school year added to the
product | ||||||
17 | of 0.75 multiplied by the difference between the grant amount
| ||||||
18 | calculated under subsection (a) or (b) of this paragraph | ||||||
19 | (2.10), whichever
is applicable, and the grant received during | ||||||
20 | the 2002-2003
school year.
| ||||||
21 | (3) School districts with an Average Daily Attendance of | ||||||
22 | more than 1,000
and less than 50,000 that qualify for | ||||||
23 | supplemental general State aid pursuant
to this subsection | ||||||
24 | shall submit a plan to the State Board of Education prior to
| ||||||
25 | October 30 of each year for the use of the funds resulting from | ||||||
26 | this grant of
supplemental general State aid for the |
| |||||||
| |||||||
1 | improvement of
instruction in which priority is given to | ||||||
2 | meeting the education needs of
disadvantaged children. Such | ||||||
3 | plan shall be submitted in accordance with
rules and | ||||||
4 | regulations promulgated by the State Board of Education.
| ||||||
5 | (4) School districts with an Average Daily Attendance of | ||||||
6 | 50,000 or more
that qualify for supplemental general State aid | ||||||
7 | pursuant to this subsection
shall be required to distribute | ||||||
8 | from funds available pursuant to this Section,
no less than | ||||||
9 | $261,000,000 in accordance with the following requirements:
| ||||||
10 | (a) The required amounts shall be distributed to the | ||||||
11 | attendance centers
within the district in proportion to the | ||||||
12 | number of pupils enrolled at each
attendance center who are | ||||||
13 | eligible to receive free or reduced-price lunches or
| ||||||
14 | breakfasts under the federal Child Nutrition Act of 1966 | ||||||
15 | and under the National
School Lunch Act during the | ||||||
16 | immediately preceding school year.
| ||||||
17 | (b) The distribution of these portions of supplemental | ||||||
18 | and general State
aid among attendance centers according to | ||||||
19 | these requirements shall not be
compensated for or | ||||||
20 | contravened by adjustments of the total of other funds
| ||||||
21 | appropriated to any attendance centers, and the Board of | ||||||
22 | Education shall
utilize funding from one or several sources | ||||||
23 | in order to fully implement this
provision annually prior | ||||||
24 | to the opening of school.
| ||||||
25 | (c) Each attendance center shall be provided by the
| ||||||
26 | school district a distribution of noncategorical funds and |
| |||||||
| |||||||
1 | other
categorical funds to which an attendance center is | ||||||
2 | entitled under law in
order that the general State aid and | ||||||
3 | supplemental general State aid provided
by application of | ||||||
4 | this subsection supplements rather than supplants the
| ||||||
5 | noncategorical funds and other categorical funds provided | ||||||
6 | by the school
district to the attendance centers.
| ||||||
7 | (d) Any funds made available under this subsection that | ||||||
8 | by reason of the
provisions of this subsection are not
| ||||||
9 | required to be allocated and provided to attendance centers | ||||||
10 | may be used and
appropriated by the board of the district | ||||||
11 | for any lawful school purpose.
| ||||||
12 | (e) Funds received by an attendance center
pursuant to | ||||||
13 | this
subsection shall be used
by the attendance center at | ||||||
14 | the discretion
of the principal and local school council | ||||||
15 | for programs to improve educational
opportunities at | ||||||
16 | qualifying schools through the following programs and
| ||||||
17 | services: early childhood education, reduced class size or | ||||||
18 | improved adult to
student classroom ratio, enrichment | ||||||
19 | programs, remedial assistance, attendance
improvement, and | ||||||
20 | other educationally beneficial expenditures which
| ||||||
21 | supplement
the regular and basic programs as determined by | ||||||
22 | the State Board of Education.
Funds provided shall not be | ||||||
23 | expended for any political or lobbying purposes
as defined | ||||||
24 | by board rule.
| ||||||
25 | (f) Each district subject to the provisions of this | ||||||
26 | subdivision (H)(4)
shall submit an
acceptable plan to meet |
| |||||||
| |||||||
1 | the educational needs of disadvantaged children, in
| ||||||
2 | compliance with the requirements of this paragraph, to the | ||||||
3 | State Board of
Education prior to July 15 of each year. | ||||||
4 | This plan shall be consistent with the
decisions of local | ||||||
5 | school councils concerning the school expenditure plans
| ||||||
6 | developed in accordance with part 4 of Section 34-2.3. The | ||||||
7 | State Board shall
approve or reject the plan within 60 days | ||||||
8 | after its submission. If the plan is
rejected, the district | ||||||
9 | shall give written notice of intent to modify the plan
| ||||||
10 | within 15 days of the notification of rejection and then | ||||||
11 | submit a modified plan
within 30 days after the date of the | ||||||
12 | written notice of intent to modify.
Districts may amend | ||||||
13 | approved plans pursuant to rules promulgated by the State
| ||||||
14 | Board of Education.
| ||||||
15 | Upon notification by the State Board of Education that | ||||||
16 | the district has
not submitted a plan prior to July 15 or a | ||||||
17 | modified plan within the time
period specified herein, the
| ||||||
18 | State aid funds affected by that plan or modified plan | ||||||
19 | shall be withheld by the
State Board of Education until a | ||||||
20 | plan or modified plan is submitted.
| ||||||
21 | If the district fails to distribute State aid to | ||||||
22 | attendance centers in
accordance with an approved plan, the | ||||||
23 | plan for the following year shall
allocate funds, in | ||||||
24 | addition to the funds otherwise required by this
| ||||||
25 | subsection, to those attendance centers which were | ||||||
26 | underfunded during the
previous year in amounts equal to |
| |||||||
| |||||||
1 | such underfunding.
| ||||||
2 | For purposes of determining compliance with this | ||||||
3 | subsection in relation
to the requirements of attendance | ||||||
4 | center funding, each district subject to the
provisions of | ||||||
5 | this
subsection shall submit as a separate document by | ||||||
6 | December 1 of each year a
report of expenditure data for | ||||||
7 | the prior year in addition to any
modification of its | ||||||
8 | current plan. If it is determined that there has been
a | ||||||
9 | failure to comply with the expenditure provisions of this | ||||||
10 | subsection
regarding contravention or supplanting, the | ||||||
11 | State Superintendent of
Education shall, within 60 days of | ||||||
12 | receipt of the report, notify the
district and any affected | ||||||
13 | local school council. The district shall within
45 days of | ||||||
14 | receipt of that notification inform the State | ||||||
15 | Superintendent of
Education of the remedial or corrective | ||||||
16 | action to be taken, whether by
amendment of the current | ||||||
17 | plan, if feasible, or by adjustment in the plan
for the | ||||||
18 | following year. Failure to provide the expenditure report | ||||||
19 | or the
notification of remedial or corrective action in a | ||||||
20 | timely manner shall
result in a withholding of the affected | ||||||
21 | funds.
| ||||||
22 | The State Board of Education shall promulgate rules and | ||||||
23 | regulations
to implement the provisions of this | ||||||
24 | subsection. No funds shall be released
under this | ||||||
25 | subdivision (H)(4) to any district that has not submitted a | ||||||
26 | plan
that has been approved by the State Board of |
| |||||||
| |||||||
1 | Education.
| ||||||
2 | (I) (Blank).
| ||||||
3 | (J) Supplementary Grants in Aid.
| ||||||
4 | (1) Notwithstanding any other provisions of this Section, | ||||||
5 | the amount of the
aggregate general State aid in combination | ||||||
6 | with supplemental general State aid
under this Section for | ||||||
7 | which
each school district is eligible shall be no
less than | ||||||
8 | the amount of the aggregate general State aid entitlement that | ||||||
9 | was
received by the district under Section
18-8 (exclusive of | ||||||
10 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
11 | Section)
for the 1997-98 school year,
pursuant to the | ||||||
12 | provisions of that Section as it was then in effect.
If a | ||||||
13 | school district qualifies to receive a supplementary payment | ||||||
14 | made under
this subsection (J), the amount
of the aggregate | ||||||
15 | general State aid in combination with supplemental general
| ||||||
16 | State aid under this Section
which that district is eligible to | ||||||
17 | receive for each school year shall be no less than the amount | ||||||
18 | of the aggregate
general State aid entitlement that was | ||||||
19 | received by the district under
Section 18-8 (exclusive of | ||||||
20 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
21 | Section)
for the 1997-1998 school year, pursuant to the | ||||||
22 | provisions of that
Section as it was then in effect.
| ||||||
23 | (2) If, as provided in paragraph (1) of this subsection | ||||||
24 | (J), a school
district is to receive aggregate general State |
| |||||||
| |||||||
1 | aid in
combination with supplemental general State aid under | ||||||
2 | this Section for the 1998-99 school year and any subsequent | ||||||
3 | school
year that in any such school year is less than the | ||||||
4 | amount of the aggregate
general
State
aid entitlement that the | ||||||
5 | district received for the 1997-98 school year, the
school | ||||||
6 | district shall also receive, from a separate appropriation made | ||||||
7 | for
purposes of this subsection (J), a supplementary payment | ||||||
8 | that is equal to the
amount of the difference in the aggregate | ||||||
9 | State aid figures as described in
paragraph (1).
| ||||||
10 | (3) (Blank).
| ||||||
11 | (K) Grants to Laboratory and Alternative Schools.
| ||||||
12 | In calculating the amount to be paid to the governing board | ||||||
13 | of a public
university that operates a laboratory school under | ||||||
14 | this Section or to any
alternative school that is operated by a | ||||||
15 | regional superintendent of schools,
the State
Board of | ||||||
16 | Education shall require by rule such reporting requirements as | ||||||
17 | it
deems necessary.
| ||||||
18 | As used in this Section, "laboratory school" means a public | ||||||
19 | school which is
created and operated by a public university and | ||||||
20 | approved by the State Board of
Education. The governing board | ||||||
21 | of a public university which receives funds
from the State | ||||||
22 | Board under this subsection (K) may not increase the number of
| ||||||
23 | students enrolled in its laboratory
school from a single | ||||||
24 | district, if that district is already sending 50 or more
| ||||||
25 | students, except under a mutual agreement between the school |
| |||||||
| |||||||
1 | board of a
student's district of residence and the university | ||||||
2 | which operates the
laboratory school. A laboratory school may | ||||||
3 | not have more than 1,000 students,
excluding students with | ||||||
4 | disabilities in a special education program.
| ||||||
5 | As used in this Section, "alternative school" means a | ||||||
6 | public school which is
created and operated by a Regional | ||||||
7 | Superintendent of Schools and approved by
the State Board of | ||||||
8 | Education. Such alternative schools may offer courses of
| ||||||
9 | instruction for which credit is given in regular school | ||||||
10 | programs, courses to
prepare students for the high school | ||||||
11 | equivalency testing program or vocational
and occupational | ||||||
12 | training. A regional superintendent of schools may contract
| ||||||
13 | with a school district or a public community college district | ||||||
14 | to operate an
alternative school. An alternative school serving | ||||||
15 | more than one educational
service region may be established by | ||||||
16 | the regional superintendents of schools
of the affected | ||||||
17 | educational service regions. An alternative school
serving | ||||||
18 | more than one educational service region may be operated under | ||||||
19 | such
terms as the regional superintendents of schools of those | ||||||
20 | educational service
regions may agree.
| ||||||
21 | Each laboratory and alternative school shall file, on forms | ||||||
22 | provided by the
State Superintendent of Education, an annual | ||||||
23 | State aid claim which states the
Average Daily Attendance of | ||||||
24 | the school's students by month. The best 3 months'
Average | ||||||
25 | Daily Attendance shall be computed for each school.
The general | ||||||
26 | State aid entitlement shall be computed by multiplying the
|
| |||||||
| |||||||
1 | applicable Average Daily Attendance by the Foundation Level as | ||||||
2 | determined under
this Section.
| ||||||
3 | (L) Payments, Additional Grants in Aid and Other 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 this | ||||||
7 | Section, but not the supplemental general
State aid, shall be | ||||||
8 | reduced by an amount equal to the budget for
the operations of | ||||||
9 | the Authority as certified by the Authority to the State
Board | ||||||
10 | of Education, and an amount equal to such reduction shall be | ||||||
11 | paid
to the Authority created for such district for its | ||||||
12 | operating expenses in
the manner provided in Section 18-11. The | ||||||
13 | remainder
of general State school aid for any such district | ||||||
14 | shall be paid in accordance
with Article 34A when that Article | ||||||
15 | provides for a disposition other than that
provided by this | ||||||
16 | Article.
| ||||||
17 | (2) (Blank).
| ||||||
18 | (3) Summer school. Summer school payments shall be made as | ||||||
19 | 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. The |
| |||||||
| |||||||
1 | members appointed shall include
representatives of education, | ||||||
2 | business, and the general public. One of the
members so | ||||||
3 | appointed shall be
designated by the Governor at the time the | ||||||
4 | appointment is made as the
chairperson of the
Board.
The | ||||||
5 | initial members of the Board may
be appointed any time after | ||||||
6 | the effective date of this amendatory Act of
1997. The regular | ||||||
7 | term of each member of the
Board shall be for 4 years from the | ||||||
8 | third Monday of January of the
year in which the term of the | ||||||
9 | member's appointment is to commence, except that
of the 5 | ||||||
10 | initial members appointed to serve on the
Board, the member who | ||||||
11 | is appointed as the chairperson shall serve for
a term that | ||||||
12 | commences on the date of his or her appointment and expires on | ||||||
13 | the
third Monday of January, 2002, and the remaining 4 members, | ||||||
14 | by lots drawn at
the first meeting of the Board that is
held
| ||||||
15 | after all 5 members are appointed, shall determine 2 of their | ||||||
16 | number to serve
for terms that commence on the date of their
| ||||||
17 | respective appointments and expire on the third
Monday of | ||||||
18 | January, 2001,
and 2 of their number to serve for terms that | ||||||
19 | commence
on the date of their respective appointments and | ||||||
20 | expire on the third Monday
of January, 2000. All members | ||||||
21 | appointed to serve on the
Board shall serve until their | ||||||
22 | respective successors are
appointed and confirmed. Vacancies | ||||||
23 | shall be filled in the same manner as
original appointments. If | ||||||
24 | a vacancy in membership occurs at a time when the
Senate is not | ||||||
25 | in session, the Governor shall make a temporary appointment | ||||||
26 | until
the next meeting of the Senate, when he or she shall |
| |||||||
| |||||||
1 | appoint, by and with the
advice and consent of the Senate, a | ||||||
2 | person to fill that membership for the
unexpired term. If the | ||||||
3 | Senate is not in session when the initial appointments
are | ||||||
4 | made, those appointments shall
be made as in the case of | ||||||
5 | vacancies.
| ||||||
6 | The Education Funding Advisory Board shall be deemed | ||||||
7 | established,
and the initial
members appointed by the Governor | ||||||
8 | to serve as members of the
Board shall take office,
on the date | ||||||
9 | that the
Governor makes his or her appointment of the fifth | ||||||
10 | initial member of the
Board, whether those initial members are | ||||||
11 | then serving
pursuant to appointment and confirmation or | ||||||
12 | pursuant to temporary appointments
that are made by the | ||||||
13 | Governor as in the case of vacancies.
| ||||||
14 | The State Board of Education shall provide such staff | ||||||
15 | assistance to the
Education Funding Advisory Board as is | ||||||
16 | reasonably required for the proper
performance by the Board of | ||||||
17 | its responsibilities.
| ||||||
18 | For school years after the 2000-2001 school year, the | ||||||
19 | Education
Funding Advisory Board, in consultation with the | ||||||
20 | State Board of Education,
shall make recommendations as | ||||||
21 | provided in this subsection (M) to the General
Assembly for the | ||||||
22 | foundation level under subdivision (B)(3) of this Section and
| ||||||
23 | for the
supplemental general State aid grant level under | ||||||
24 | subsection (H) of this Section
for districts with high | ||||||
25 | concentrations of children from poverty. The
recommended | ||||||
26 | foundation level shall be determined based on a methodology |
| |||||||
| |||||||
1 | which
incorporates the basic education expenditures of | ||||||
2 | low-spending schools
exhibiting high academic performance. The | ||||||
3 | Education Funding Advisory Board
shall make such | ||||||
4 | recommendations to the General Assembly on January 1 of odd
| ||||||
5 | numbered years, beginning January 1, 2001.
| ||||||
6 | (N) (Blank).
| ||||||
7 | (O) References.
| ||||||
8 | (1) References in other laws to the various subdivisions of
| ||||||
9 | Section 18-8 as that Section existed before its repeal and | ||||||
10 | replacement by this
Section 18-8.05 shall be deemed to refer to | ||||||
11 | the corresponding provisions of
this Section 18-8.05, to the | ||||||
12 | extent that those references remain applicable.
| ||||||
13 | (2) References in other laws to State Chapter 1 funds shall | ||||||
14 | be deemed to
refer to the supplemental general State aid | ||||||
15 | provided under subsection (H) of
this Section.
| ||||||
16 | (P) Public Act 93-838 and Public Act 93-808 make inconsistent | ||||||
17 | changes to this Section. Under Section 6 of the Statute on | ||||||
18 | Statutes there is an irreconcilable conflict between Public Act | ||||||
19 | 93-808 and Public Act 93-838. Public Act 93-838, being the last | ||||||
20 | acted upon, is controlling. The text of Public Act 93-838 is | ||||||
21 | the law regardless of the text of Public Act 93-808. | ||||||
22 | (Source: P.A. 94-69, eff. 7-1-05; 94-438, eff. 8-4-05; 94-835, | ||||||
23 | eff. 6-6-06; 94-1019, eff. 7-10-06; 94-1105, eff. 6-1-07; |
| |||||||
| |||||||
1 | 95-331, eff. 8-21-07; 95-644, eff. 10-12-07; 95-707, eff. | ||||||
2 | 1-11-08; 95-744, eff. 7-18-08; 95-903, eff. 8-25-08; revised | ||||||
3 | 9-5-08.)
| ||||||
4 | Section 999. Effective date. This Act takes effect upon | ||||||
5 | becoming law. |