SB2112ham001 93RD GENERAL ASSEMBLY

Revenue Committee

Filed: 4/29/2004

09300SB2112ham001 LRB093 13600 MKM 50272 a

AMENDMENT TO SENATE BILL 2112

AMENDMENT NO. ____. Amend Senate Bill 2112 by replacing 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 initial
8		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, and
12		the county clerk shall immediately thereafter determine (1) the
13		most recently ascertained equalized assessed value of each lot,
14		block, tract or parcel of real property within the economic
15		development project area from which shall be deducted the
16		homestead exemptions provided by Sections 15-170, and 15-175,
17		and 15-176 of the Property Tax Code, which value shall be the
18		"initial equalized assessed value" of each such piece of
19		property, and (2) the total equalized assessed value of all
20		taxable real property within the economic development project
21		area by adding together the most recently ascertained equalized
22		assessed value of each taxable lot, block, tract, or parcel of
23		real property within such economic development project area,
24		from which shall be deducted the homestead exemptions provided

1		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
2		Code, and shall certify such amount as the "total initial
3		equalized assessed value" of the taxable real property within
4		the economic development project area.
5		(b) After the county clerk has certified the "total initial
6		equalized assessed value" of the taxable real property in the
7		economic development project area, then in respect to every
8		taxing district containing an economic development project
9		area, the county clerk or any other official required by law to
10		ascertain the amount of the equalized assessed value of all
11		taxable property within that taxing district for the purpose of
12		computing the rate per cent of tax to be extended upon taxable
13		property within that taxing district, shall in every year that
14		tax increment allocation financing is in effect ascertain the
15		amount of value of taxable property in an economic development
16		project area by including in that amount the lower of the
17		current equalized assessed value or the certified "total
18		initial equalized assessed value" of all taxable real property
19		in such area. The rate per cent of tax determined shall be
20		extended to the current equalized assessed value of all
21		property in the economic development project area in the same
22		manner as the rate per cent of tax is extended to all other
23		taxable property in the taxing district. The method of
24		allocating taxes established under this Section shall
25		terminate when the municipality adopts an ordinance dissolving
26		the special tax allocation fund for the economic development
27		project area, terminating the economic development project
28		area, and terminating the use of tax increment allocation
29		financing for the economic development project area. This Act
30		shall not be construed as relieving property owners within an
31		economic development project area from paying a uniform rate of
32		taxes upon the current equalized assessed value of their
33		taxable property as provided in the Property Tax Code.
34		(Source: P.A. 88-670, eff. 12-2-94.)

1		Section 10. The Property Tax Code is amended by changing
2		Sections 14-15, 15-10, 15-170, 15-172, 15-175, 15-180, and
3		20-178 and by adding Section 15-176 as follows:
4		(35 ILCS 200/14-15)
5		Sec. 14-15. Certificate of error; counties of 3,000,000 or
6		more.
7		(a) In counties with 3,000,000 or more inhabitants, if,
8		after the assessment is certified pursuant to Section 16-150,
9		but subject to the limitations of subsection (c) of this
10		Section, the county assessor discovers an error or mistake in
11		the assessment, the assessor shall execute a certificate
12		setting forth the nature and cause of the error. The
13		certificate when endorsed by the county assessor, or when
14		endorsed by the county assessor and board of appeals (until the
15		first Monday in December 1998 and the board of review beginning
16		the first Monday in December 1998 and thereafter) where the
17		certificate is executed for any assessment which was the
18		subject of a complaint filed in the board of appeals (until the
19		first Monday in December 1998 and the board of review beginning
20		the first Monday in December 1998 and thereafter) for the tax
21		year for which the certificate is issued, may, either be
22		certified according to the procedure authorized by this Section
23		or be presented and received in evidence in any court of
24		competent jurisdiction. Certification is authorized, at the
25		discretion of the county assessor, for: (1) certificates of
26		error allowing homestead exemptions pursuant to Sections
27		15-170, 15-172, and 15-175, and 15-176; (2) certificates of
28		error on residential property of 6 units or less; (3)
29		certificates of error allowing exemption of the property
30		pursuant to Section 14-25; and (4) other certificates of error
31		reducing assessed value by less than $100,000. Any certificate
32		of error not certified shall be presented to the court. The

1		county assessor shall develop reasonable procedures for the
2		filing and processing of certificates of error. Prior to the
3		certification or presentation to the court, the county assessor
4		or his or her designee shall execute and include in the
5		certificate of error a statement attesting that all procedural
6		requirements pertaining to the issuance of the certificate of
7		error have been met and that in fact an error exists. When so
8		introduced in evidence such certificate shall become a part of
9		the court records, and shall not be removed from the files
10		except upon the order of the court.
11		Certificates of error that will be presented to the court
12		shall be filed as an objection in the application for judgment
13		and order of sale for the year in relation to which the
14		certificate is made or as an amendment to the objection under
15		subsection (b). Certificates of error that are to be certified
16		according to the procedure authorized by this Section need not
17		be presented to the court as an objection or an amendment under
18		subsection (b). The State's Attorney of the county in which the
19		property is situated shall mail a copy of any final judgment
20		entered by the court regarding any certificate of error to the
21		taxpayer of record for the year in question.
22		Any unpaid taxes after the entry of the final judgment by
23		the court or certification on certificates issued under this
24		Section may be included in a special tax sale, provided that an
25		advertisement is published and a notice is mailed to the person
26		in whose name the taxes were last assessed, in a form and
27		manner substantially similar to the advertisement and notice
28		required under Sections 21-110 and 21-135. The advertisement
29		and sale shall be subject to all provisions of law regulating
30		the annual advertisement and sale of delinquent property, to
31		the extent that those provisions may be made applicable.
32		A certificate of error certified under this Section shall
33		be given effect by the county treasurer, who shall mark the tax
34		books and, upon receipt of one of the following certificates

1		from the county assessor or the county assessor and the board
2		of review where the board of review is required to endorse the
3		certificate of error, shall issue refunds to the taxpayer
4		accordingly:
5		"CERTIFICATION
6		I, .................., county assessor, hereby certify
7		that the Certificates of Error set out on the attached list
8		have been duly issued to correct an error or mistake in the
9		assessment."
10		"CERTIFICATION
11		I, .................., county assessor, and we,
12		........................................................,
13		members of the board of review, hereby certify that the
14		Certificates of Error set out on the attached list have
15		been duly issued to correct an error or mistake in the
16		assessment and that any certificates of error required to
17		be endorsed by the board of review have been so endorsed."
18		The county treasurer has the power to mark the tax books to
19		reflect the issuance of certificates of error certified
20		according to the procedure authorized in this Section for
21		certificates of error issued under Section 14-25 or
22		certificates of error issued to and including 3 years after the
23		date on which the annual judgment and order of sale for that
24		tax year was first entered. The county treasurer has the power
25		to issue refunds to the taxpayer as set forth above until all
26		refunds authorized by this Section have been completed.
27		To the extent that the certificate of error obviates the
28		liability for nonpayment of taxes, certification of a
29		certificate of error according to the procedure authorized in
30		this Section shall operate to vacate any judgment or forfeiture
31		as to that year's taxes, and the warrant books and judgment

1		books shall be marked to reflect that the judgment or
2		forfeiture has been vacated.
3		(b) Nothing in subsection (a) of this Section shall be
4		construed to prohibit the execution, endorsement, issuance,
5		and adjudication of a certificate of error if (i) the annual
6		judgment and order of sale for the tax year in question is
7		reopened for further proceedings upon consent of the county
8		collector and county assessor, represented by the State's
9		Attorney, and (ii) a new final judgment is subsequently entered
10		pursuant to the certificate. This subsection (b) shall be
11		construed as declarative of existing law and not as a new
12		enactment.
13		(c) No certificate of error, other than a certificate to
14		establish an exemption under Section 14-25, shall be executed
15		for any tax year more than 3 years after the date on which the
16		annual judgment and order of sale for that tax year was first
17		entered, except that during calendar years 1999 and 2000 a
18		certificate of error may be executed for any tax year, provided
19		that the error or mistake in the assessment was discovered no
20		more than 3 years after the date on which the annual judgment
21		and order of sale for that tax year was first entered.
22		(d) The time limitation of subsection (c) shall not apply
23		to a certificate of error correcting an assessment to $1, under
24		Section 10-35, on a parcel that a subdivision or planned
25		development has acquired by adverse possession, if during the
26		tax year for which the certificate is executed the subdivision
27		or planned development used the parcel as common area, as
28		defined in Section 10-35, and if application for the
29		certificate of error is made prior to December 1, 1997.
30		(e) The changes made by this amendatory Act of the 91st
31		General Assembly apply to certificates of error issued before,
32		on, and after the effective date of this amendatory Act of the
33		91st General Assembly.
34		(Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,

1		eff. 7-30-98; 91-393, eff. 7-30-99; 91-686, eff. 1-26-00.)
2		(35 ILCS 200/15-10)
3		Sec. 15-10. Exempt property; procedures for certification.
4		All property granted an exemption by the Department pursuant to
5		the requirements of Section 15-5 and described in the Sections
6		following Section 15-30 and preceding Section 16-5, to the
7		extent therein limited, is exempt from taxation. In order to
8		maintain that exempt status, the titleholder or the owner of
9		the beneficial interest of any property that is exempt must
10		file with the chief county assessment officer, on or before
11		January 31 of each year (May 31 in the case of property
12		exempted by Section 15-170), an affidavit stating whether there
13		has been any change in the ownership or use of the property or
14		the status of the owner-resident, or that a disabled veteran
15		who qualifies under Section 15-165 owned and used the property
16		as of January 1 of that year. The nature of any change shall be
17		stated in the affidavit. Failure to file an affidavit shall, in
18		the discretion of the assessment officer, constitute cause to
19		terminate the exemption of that property, notwithstanding any
20		other provision of this Code. Owners of 5 or more such exempt
21		parcels within a county may file a single annual affidavit in
22		lieu of an affidavit for each parcel. The assessment officer,
23		upon request, shall furnish an affidavit form to the owners, in
24		which the owner may state whether there has been any change in
25		the ownership or use of the property or status of the owner or
26		resident as of January 1 of that year. The owner of 5 or more
27		exempt parcels shall list all the properties giving the same
28		information for each parcel as required of owners who file
29		individual affidavits.
30		However, titleholders or owners of the beneficial interest
31		in any property exempted under any of the following provisions
32		are not required to submit an annual filing under this Section:
33		(1) Section 15-45 (burial grounds) in counties of less

1		than 3,000,000 inhabitants and owned by a not-for-profit
2		organization.
3		(2) Section 15-40.
4		(3) Section 15-50 (United States property).
5		If there is a change in use or ownership, however, notice
6		must be filed pursuant to Section 15-20.
7		An application for homestead exemptions shall be filed as
8		provided in Section 15-170 (senior citizens homestead
9		exemption), Section 15-172 (senior citizens assessment freeze
10		homestead exemption), and Sections Section 15-175 and 15-176
11		(general homestead exemption), respectively.
12		(Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
13		(35 ILCS 200/15-170)
14		Sec. 15-170. Senior Citizens Homestead Exemption. An
15		annual homestead exemption limited, except as described here
16		with relation to cooperatives or life care facilities, to a
17		maximum reduction set forth below from the property's value, as
18		equalized or assessed by the Department, is granted for
19		property that is occupied as a residence by a person 65 years
20		of age or older who is liable for paying real estate taxes on
21		the property and is an owner of record of the property or has a
22		legal or equitable interest therein as evidenced by a written
23		instrument, except for a leasehold interest, other than a
24		leasehold interest of land on which a single family residence
25		is located, which is occupied as a residence by a person 65
26		years or older who has an ownership interest therein, legal,
27		equitable or as a lessee, and on which he or she is liable for
28		the payment of property taxes. Before taxable year 2004, the
29		The maximum reduction shall be $2,500 in counties with
30		3,000,000 or more inhabitants and $2,000 in all other counties.
31		For taxable years 2004 and thereafter, the maximum reduction
32		shall be $3,000 in all counties. For land improved with an
33		apartment building owned and operated as a cooperative, the

1		maximum reduction from the value of the property, as equalized
2		by the Department, shall be multiplied by the number of
3		apartments or units occupied by a person 65 years of age or
4		older who is liable, by contract with the owner or owners of
5		record, for paying property taxes on the property and is an
6		owner of record of a legal or equitable interest in the
7		cooperative apartment building, other than a leasehold
8		interest. For land improved with a life care facility, the
9		maximum reduction from the value of the property, as equalized
10		by the Department, shall be multiplied by the number of
11		apartments or units occupied by persons 65 years of age or
12		older, irrespective of any legal, equitable, or leasehold
13		interest in the facility, who are liable, under a contract with
14		the owner or owners of record of the facility, for paying
15		property taxes on the property. In a cooperative or a life care
16		facility where a homestead exemption has been granted, the
17		cooperative association or the management firm of the
18		cooperative or facility shall credit the savings resulting from
19		that exemption only to the apportioned tax liability of the
20		owner or resident who qualified for the exemption. Any person
21		who willfully refuses to so credit the savings shall be guilty
22		of a Class B misdemeanor. Under this Section and Sections
23		Section 15-175 and 15-176, "life care facility" means a
24		facility as defined in Section 2 of the Life Care Facilities
25		Act, with which the applicant for the homestead exemption has a
26		life care contract as defined in that Act.
27		When a homestead exemption has been granted under this
28		Section and the person qualifying subsequently becomes a
29		resident of a facility licensed under the Nursing Home Care
30		Act, the exemption shall continue so long as the residence
31		continues to be occupied by the qualifying person's spouse if
32		the spouse is 65 years of age or older, or if the residence
33		remains unoccupied but is still owned by the person qualified
34		for the homestead exemption.

1		A person who will be 65 years of age during the current
2		assessment year shall be eligible to apply for the homestead
3		exemption during that assessment year. Application shall be
4		made during the application period in effect for the county of
5		his residence.
6		Beginning with assessment year 2003, for taxes payable in
7		2004, property that is first occupied as a residence after
8		January 1 of any assessment year by a person who is eligible
9		for the senior citizens homestead exemption under this Section
10		must be granted a pro-rata exemption for the assessment year.
11		The amount of the pro-rata exemption is the exemption allowed
12		in the county under this Section divided by 365 and multiplied
13		by the number of days during the assessment year the property
14		is occupied as a residence by a person eligible for the
15		exemption under this Section. The chief county assessment
16		officer must adopt reasonable procedures to establish
17		eligibility for this pro-rata exemption.
18		The assessor or chief county assessment officer may
19		determine the eligibility of a life care facility to receive
20		the benefits provided by this Section, by affidavit,
21		application, visual inspection, questionnaire or other
22		reasonable methods in order to insure that the tax savings
23		resulting from the exemption are credited by the management
24		firm to the apportioned tax liability of each qualifying
25		resident. The assessor may request reasonable proof that the
26		management firm has so credited the exemption.
27		The chief county assessment officer of each county with
28		less than 3,000,000 inhabitants shall provide to each person
29		allowed a homestead exemption under this Section a form to
30		designate any other person to receive a duplicate of any notice
31		of delinquency in the payment of taxes assessed and levied
32		under this Code on the property of the person receiving the
33		exemption. The duplicate notice shall be in addition to the
34		notice required to be provided to the person receiving the

1		exemption, and shall be given in the manner required by this
2		Code. The person filing the request for the duplicate notice
3		shall pay a fee of $5 to cover administrative costs to the
4		supervisor of assessments, who shall then file the executed
5		designation with the county collector. Notwithstanding any
6		other provision of this Code to the contrary, the filing of
7		such an executed designation requires the county collector to
8		provide duplicate notices as indicated by the designation. A
9		designation may be rescinded by the person who executed such
10		designation at any time, in the manner and form required by the
11		chief county assessment officer.
12		The assessor or chief county assessment officer may
13		determine the eligibility of residential property to receive
14		the homestead exemption provided by this Section by
15		application, visual inspection, questionnaire or other
16		reasonable methods. The determination shall be made in
17		accordance with guidelines established by the Department.
18		In counties with less than 3,000,000 inhabitants, the
19		county board may by resolution provide that if a person has
20		been granted a homestead exemption under this Section, the
21		person qualifying need not reapply for the exemption.
22		In counties with less than 3,000,000 inhabitants, if the
23		assessor or chief county assessment officer requires annual
24		application for verification of eligibility for an exemption
25		once granted under this Section, the application shall be
26		mailed to the taxpayer.
27		The assessor or chief county assessment officer shall
28		notify each person who qualifies for an exemption under this
29		Section that the person may also qualify for deferral of real
30		estate taxes under the Senior Citizens Real Estate Tax Deferral
31		Act. The notice shall set forth the qualifications needed for
32		deferral of real estate taxes, the address and telephone number
33		of county collector, and a statement that applications for
34		deferral of real estate taxes may be obtained from the county

1		collector.
2		Notwithstanding Sections 6 and 8 of the State Mandates Act,
3		no reimbursement by the State is required for the
4		implementation of any mandate created by this Section.
5		(Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.)
6		(35 ILCS 200/15-172)
7		Sec. 15-172. Senior Citizens Assessment Freeze Homestead
8		Exemption.
9		(a) This Section may be cited as the Senior Citizens
10		Assessment Freeze Homestead Exemption.
11		(b) As used in this Section:
12		"Applicant" means an individual who has filed an
13		application under this Section.
14		"Base amount" means the base year equalized assessed value
15		of the residence plus the first year's equalized assessed value
16		of any added improvements which increased the assessed value of
17		the residence after the base year.
18		"Base year" means the taxable year prior to the taxable
19		year for which the applicant first qualifies and applies for
20		the exemption provided that in the prior taxable year the
21		property was improved with a permanent structure that was
22		occupied as a residence by the applicant who was liable for
23		paying real property taxes on the property and who was either
24		(i) an owner of record of the property or had legal or
25		equitable interest in the property as evidenced by a written
26		instrument or (ii) had a legal or equitable interest as a
27		lessee in the parcel of property that was single family
28		residence. If in any subsequent taxable year for which the
29		applicant applies and qualifies for the exemption the equalized
30		assessed value of the residence is less than the equalized
31		assessed value in the existing base year (provided that such
32		equalized assessed value is not based on an assessed value that
33		results from a temporary irregularity in the property that

1		reduces the assessed value for one or more taxable years), then
2		that subsequent taxable year shall become the base year until a
3		new base year is established under the terms of this paragraph.
4		For taxable year 1999 only, the Chief County Assessment Officer
5		shall review (i) all taxable years for which the applicant
6		applied and qualified for the exemption and (ii) the existing
7		base year. The assessment officer shall select as the new base
8		year the year with the lowest equalized assessed value. An
9		equalized assessed value that is based on an assessed value
10		that results from a temporary irregularity in the property that
11		reduces the assessed value for one or more taxable years shall
12		not be considered the lowest equalized assessed value. The
13		selected year shall be the base year for taxable year 1999 and
14		thereafter until a new base year is established under the terms
15		of this paragraph.
16		"Chief County Assessment Officer" means the County
17		Assessor or Supervisor of Assessments of the county in which
18		the property is located.
19		"Equalized assessed value" means the assessed value as
20		equalized by the Illinois Department of Revenue.
21		"Household" means the applicant, the spouse of the
22		applicant, and all persons using the residence of the applicant
23		as their principal place of residence.
24		"Household income" means the combined income of the members
25		of a household for the calendar year preceding the taxable
26		year.
27		"Income" has the same meaning as provided in Section 3.07
28		of the Senior Citizens and Disabled Persons Property Tax Relief
29		and Pharmaceutical Assistance Act, except that, beginning in
30		assessment year 2001, "income" does not include veteran's
31		benefits.
32		"Internal Revenue Code of 1986" means the United States
33		Internal Revenue Code of 1986 or any successor law or laws
34		relating to federal income taxes in effect for the year

1		preceding the taxable year.
2		"Life care facility that qualifies as a cooperative" means
3		a facility as defined in Section 2 of the Life Care Facilities
4		Act.
5		"Residence" means the principal dwelling place and
6		appurtenant structures used for residential purposes in this
7		State occupied on January 1 of the taxable year by a household
8		and so much of the surrounding land, constituting the parcel
9		upon which the dwelling place is situated, as is used for
10		residential purposes. If the Chief County Assessment Officer
11		has established a specific legal description for a portion of
12		property constituting the residence, then that portion of
13		property shall be deemed the residence for the purposes of this
14		Section.
15		"Taxable year" means the calendar year during which ad
16		valorem property taxes payable in the next succeeding year are
17		levied.
18		(c) Beginning in taxable year 1994, a senior citizens
19		assessment freeze homestead exemption is granted for real
20		property that is improved with a permanent structure that is
21		occupied as a residence by an applicant who (i) is 65 years of
22		age or older during the taxable year, (ii) has a household
23		income of $35,000 or less prior to taxable year 1999, or
24		$40,000 or less in taxable years year 1999 through 2003, and
25		$45,000 or less in taxable year 2004 and thereafter, (iii) is
26		liable for paying real property taxes on the property, and (iv)
27		is an owner of record of the property or has a legal or
28		equitable interest in the property as evidenced by a written
29		instrument. This homestead exemption shall also apply to a
30		leasehold interest in a parcel of property improved with a
31		permanent structure that is a single family residence that is
32		occupied as a residence by a person who (i) is 65 years of age
33		or older during the taxable year, (ii) has a household income
34		of $35,000 or less prior to taxable year 1999, or $40,000 or

1		less in taxable years year 1999 through 2003, and $45,000 or
2		less in taxable year 2004 and thereafter, (iii) has a legal or
3		equitable ownership interest in the property as lessee, and
4		(iv) is liable for the payment of real property taxes on that
5		property.
6		The amount of this exemption shall be the equalized
7		assessed value of the residence in the taxable year for which
8		application is made minus the base amount.
9		When the applicant is a surviving spouse of an applicant
10		for a prior year for the same residence for which an exemption
11		under this Section has been granted, the base year and base
12		amount for that residence are the same as for the applicant for
13		the prior year.
14		Each year at the time the assessment books are certified to
15		the County Clerk, the Board of Review or Board of Appeals shall
16		give to the County Clerk a list of the assessed values of
17		improvements on each parcel qualifying for this exemption that
18		were added after the base year for this parcel and that
19		increased the assessed value of the property.
20		In the case of land improved with an apartment building
21		owned and operated as a cooperative or a building that is a
22		life care facility that qualifies as a cooperative, the maximum
23		reduction from the equalized assessed value of the property is
24		limited to the sum of the reductions calculated for each unit
25		occupied as a residence by a person or persons (i) 65 years of
26		age or older, (ii) with a household income of $35,000 or less
27		prior to taxable year 1999, or $40,000 or less in taxable years
28		year 1999 through 2003, and $45,000 or less in taxable year
29		2004 and thereafter, (iii) who is liable, by contract with the
30		owner or owners of record, for paying real property taxes on
31		the property, and (iv) who is an owner of record of a legal or
32		equitable interest in the cooperative apartment building,
33		other than a leasehold interest. In the instance of a
34		cooperative where a homestead exemption has been granted under

1		this Section, the cooperative association or its management
2		firm shall credit the savings resulting from that exemption
3		only to the apportioned tax liability of the owner who
4		qualified for the exemption. Any person who willfully refuses
5		to credit that savings to an owner who qualifies for the
6		exemption is guilty of a Class B misdemeanor.
7		When a homestead exemption has been granted under this
8		Section and an applicant then becomes a resident of a facility
9		licensed under the Nursing Home Care Act, the exemption shall
10		be granted in subsequent years so long as the residence (i)
11		continues to be occupied by the qualified applicant's spouse or
12		(ii) if remaining unoccupied, is still owned by the qualified
13		applicant for the homestead exemption.
14		Beginning January 1, 1997, when an individual dies who
15		would have qualified for an exemption under this Section, and
16		the surviving spouse does not independently qualify for this
17		exemption because of age, the exemption under this Section
18		shall be granted to the surviving spouse for the taxable year
19		preceding and the taxable year of the death, provided that,
20		except for age, the surviving spouse meets all other
21		qualifications for the granting of this exemption for those
22		years.
23		When married persons maintain separate residences, the
24		exemption provided for in this Section may be claimed by only
25		one of such persons and for only one residence.
26		For taxable year 1994 only, in counties having less than
27		3,000,000 inhabitants, to receive the exemption, a person shall
28		submit an application by February 15, 1995 to the Chief County
29		Assessment Officer of the county in which the property is
30		located. In counties having 3,000,000 or more inhabitants, for
31		taxable year 1994 and all subsequent taxable years, to receive
32		the exemption, a person may submit an application to the Chief
33		County Assessment Officer of the county in which the property
34		is located during such period as may be specified by the Chief

1		County Assessment Officer. The Chief County Assessment Officer
2		in counties of 3,000,000 or more inhabitants shall annually
3		give notice of the application period by mail or by
4		publication. In counties having less than 3,000,000
5		inhabitants, beginning with taxable year 1995 and thereafter,
6		to receive the exemption, a person shall submit an application
7		by July 1 of each taxable year to the Chief County Assessment
8		Officer of the county in which the property is located. A
9		county may, by ordinance, establish a date for submission of
10		applications that is different than July 1. The applicant shall
11		submit with the application an affidavit of the applicant's
12		total household income, age, marital status (and if married the
13		name and address of the applicant's spouse, if known), and
14		principal dwelling place of members of the household on January
15		1 of the taxable year. The Department shall establish, by rule,
16		a method for verifying the accuracy of affidavits filed by
17		applicants under this Section. The applications shall be
18		clearly marked as applications for the Senior Citizens
19		Assessment Freeze Homestead Exemption.
20		Notwithstanding any other provision to the contrary, in
21		counties having fewer than 3,000,000 inhabitants, if an
22		applicant fails to file the application required by this
23		Section in a timely manner and this failure to file is due to a
24		mental or physical condition sufficiently severe so as to
25		render the applicant incapable of filing the application in a
26		timely manner, the Chief County Assessment Officer may extend
27		the filing deadline for a period of 30 days after the applicant
28		regains the capability to file the application, but in no case
29		may the filing deadline be extended beyond 3 months of the
30		original filing deadline. In order to receive the extension
31		provided in this paragraph, the applicant shall provide the
32		Chief County Assessment Officer with a signed statement from
33		the applicant's physician stating the nature and extent of the
34		condition, that, in the physician's opinion, the condition was

1		so severe that it rendered the applicant incapable of filing
2		the application in a timely manner, and the date on which the
3		applicant regained the capability to file the application.
4		Beginning January 1, 1998, notwithstanding any other
5		provision to the contrary, in counties having fewer than
6		3,000,000 inhabitants, if an applicant fails to file the
7		application required by this Section in a timely manner and
8		this failure to file is due to a mental or physical condition
9		sufficiently severe so as to render the applicant incapable of
10		filing the application in a timely manner, the Chief County
11		Assessment Officer may extend the filing deadline for a period
12		of 3 months. In order to receive the extension provided in this
13		paragraph, the applicant shall provide the Chief County
14		Assessment Officer with a signed statement from the applicant's
15		physician stating the nature and extent of the condition, and
16		that, in the physician's opinion, the condition was so severe
17		that it rendered the applicant incapable of filing the
18		application in a timely manner.
19		In counties having less than 3,000,000 inhabitants, if an
20		applicant was denied an exemption in taxable year 1994 and the
21		denial occurred due to an error on the part of an assessment
22		official, or his or her agent or employee, then beginning in
23		taxable year 1997 the applicant's base year, for purposes of
24		determining the amount of the exemption, shall be 1993 rather
25		than 1994. In addition, in taxable year 1997, the applicant's
26		exemption shall also include an amount equal to (i) the amount
27		of any exemption denied to the applicant in taxable year 1995
28		as a result of using 1994, rather than 1993, as the base year,
29		(ii) the amount of any exemption denied to the applicant in
30		taxable year 1996 as a result of using 1994, rather than 1993,
31		as the base year, and (iii) the amount of the exemption
32		erroneously denied for taxable year 1994.
33		For purposes of this Section, a person who will be 65 years
34		of age during the current taxable year shall be eligible to

1		apply for the homestead exemption during that taxable year.
2		Application shall be made during the application period in
3		effect for the county of his or her residence.
4		The Chief County Assessment Officer may determine the
5		eligibility of a life care facility that qualifies as a
6		cooperative to receive the benefits provided by this Section by
7		use of an affidavit, application, visual inspection,
8		questionnaire, or other reasonable method in order to insure
9		that the tax savings resulting from the exemption are credited
10		by the management firm to the apportioned tax liability of each
11		qualifying resident. The Chief County Assessment Officer may
12		request reasonable proof that the management firm has so
13		credited that exemption.
14		Except as provided in this Section, all information
15		received by the chief county assessment officer or the
16		Department from applications filed under this Section, or from
17		any investigation conducted under the provisions of this
18		Section, shall be confidential, except for official purposes or
19		pursuant to official procedures for collection of any State or
20		local tax or enforcement of any civil or criminal penalty or
21		sanction imposed by this Act or by any statute or ordinance
22		imposing a State or local tax. Any person who divulges any such
23		information in any manner, except in accordance with a proper
24		judicial order, is guilty of a Class A misdemeanor.
25		Nothing contained in this Section shall prevent the
26		Director or chief county assessment officer from publishing or
27		making available reasonable statistics concerning the
28		operation of the exemption contained in this Section in which
29		the contents of claims are grouped into aggregates in such a
30		way that information contained in any individual claim shall
31		not be disclosed.
32		(d) Each Chief County Assessment Officer shall annually
33		publish a notice of availability of the exemption provided
34		under this Section. The notice shall be published at least 60

1		days but no more than 75 days prior to the date on which the
2		application must be submitted to the Chief County Assessment
3		Officer of the county in which the property is located. The
4		notice shall appear in a newspaper of general circulation in
5		the county.
6		Notwithstanding Sections 6 and 8 of the State Mandates Act,
7		no reimbursement by the State is required for the
8		implementation of any mandate created by this Section.
9		(Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
10		eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
11		90-655, eff. 7-30-98; 91-45, eff. 6-30-99; 91-56, eff. 6-30-99;
12		91-819, eff. 6-13-00.)
13		(35 ILCS 200/15-175)
14		Sec. 15-175. General homestead exemption. Except as
15		provided in Section 15-176, homestead property is entitled to
16		an annual homestead exemption limited, except as described here
17		with relation to cooperatives, to a reduction in the equalized
18		assessed value of homestead property equal to the increase in
19		equalized assessed value for the current assessment year above
20		the equalized assessed value of the property for 1977, up to
21		the maximum reduction set forth below. If however, the 1977
22		equalized assessed value upon which taxes were paid is
23		subsequently determined by local assessing officials, the
24		Property Tax Appeal Board, or a court to have been excessive,
25		the equalized assessed value which should have been placed on
26		the property for 1977 shall be used to determine the amount of
27		the exemption.
28		Except as provided in Section 15-176, the maximum reduction
29		before taxable year 2004 shall be $4,500 in counties with
30		3,000,000 or more inhabitants and $3,500 in all other counties.
31		Except as provided in Section 15-176, for taxable years 2004
32		and thereafter, the maximum reduction shall be $5,000 in all
33		counties. If a county has elected to subject itself to the

1		provisions of Section 15-176 as provided in subsection (k) of
2		that Section, then, for the first taxable year only after the
3		provisions of Section 15-176 no longer apply, for owners (i)
4		who have not been granted a senior citizens assessment freeze
5		homestead exemption under Section 15-172 for the taxable year
6		and (ii) whose qualified property has an assessed valuation
7		that has increased by more than 20% over the previous assessed
8		valuation of the property, there shall be an additional
9		exemption of $5,000 for owners with a household income of
10		$30,000 or less. For purposes of this paragraph, "household
11		income" has the meaning set forth in this Section 15-175.
12		In counties with fewer than 3,000,000 inhabitants, if,
13		based on the most recent assessment, the equalized assessed
14		value of the homestead property for the current assessment year
15		is greater than the equalized assessed value of the property
16		for 1977, the owner of the property shall automatically receive
17		the exemption granted under this Section in an amount equal to
18		the increase over the 1977 assessment up to the maximum
19		reduction set forth in this Section.
20		If in any assessment year beginning with the 2000
21		assessment year, homestead property has a pro-rata valuation
22		under Section 9-180 resulting in an increase in the assessed
23		valuation, a reduction in equalized assessed valuation equal to
24		the increase in equalized assessed value of the property for
25		the year of the pro-rata valuation above the equalized assessed
26		value of the property for 1977 shall be applied to the property
27		on a proportionate basis for the period the property qualified
28		as homestead property during the assessment year. The maximum
29		proportionate homestead exemption shall not exceed the maximum
30		homestead exemption allowed in the county under this Section
31		divided by 365 and multiplied by the number of days the
32		property qualified as homestead property.
33		"Homestead property" under this Section includes
34		residential property that is occupied by its owner or owners as

1		his or their principal dwelling place, or that is a leasehold
2		interest on which a single family residence is situated, which
3		is occupied as a residence by a person who has an ownership
4		interest therein, legal or equitable or as a lessee, and on
5		which the person is liable for the payment of property taxes.
6		For land improved with an apartment building owned and operated
7		as a cooperative or a building which is a life care facility as
8		defined in Section 15-170 and considered to be a cooperative
9		under Section 15-170, the maximum reduction from the equalized
10		assessed value shall be limited to the increase in the value
11		above the equalized assessed value of the property for 1977, up
12		to the maximum reduction set forth above, multiplied by the
13		number of apartments or units occupied by a person or persons
14		who is liable, by contract with the owner or owners of record,
15		for paying property taxes on the property and is an owner of
16		record of a legal or equitable interest in the cooperative
17		apartment building, other than a leasehold interest. For
18		purposes of this Section, the term "life care facility" has the
19		meaning stated in Section 15-170.
20		"Household", as used in this Section, means the owner, the
21		spouse of the owner, and all persons using the residence of the
22		owner as their principal place of residence.
23		"Household income", as used in this Section, means the
24		combined income of the members of a household for the calendar
25		year preceding the taxable year.
26		"Income", as used in this Section, has the same meaning as
27		provided in Section 3.07 of the Senior Citizens and Disabled
28		Persons Property Tax Relief and Pharmaceutical Assistance Act,
29		except that "income" does not include veteran's benefits.
30		In a cooperative where a homestead exemption has been
31		granted, the cooperative association or its management firm
32		shall credit the savings resulting from that exemption only to
33		the apportioned tax liability of the owner who qualified for
34		the exemption. Any person who willfully refuses to so credit

1		the savings shall be guilty of a Class B misdemeanor.
2		Where married persons maintain and reside in separate
3		residences qualifying as homestead property, each residence
4		shall receive 50% of the total reduction in equalized assessed
5		valuation provided by this Section.
6		In all counties with more than 3,000,000 inhabitants, the
7		assessor or chief county assessment officer may determine the
8		eligibility of residential property to receive the homestead
9		exemption and the amount of the exemption by application,
10		visual inspection, questionnaire or other reasonable methods.
11		The determination shall be made in accordance with guidelines
12		established by the Department, provided that the taxpayer
13		applying for an additional general exemption under this Section
14		shall submit to the chief county assessment officer an
15		application with an affidavit of the applicant's total
16		household income, age, marital status (and, if married, the
17		name and address of the applicant's spouse, if known), and
18		principal dwelling place of members of the household on January
19		1 of the taxable year. The Department shall issue guidelines
20		establishing a method for verifying the accuracy of the
21		affidavits filed by applicants under this paragraph. The
22		applications shall be clearly marked as applications for the
23		Additional General Homestead Exemption.
24		In counties with fewer than 3,000,000 inhabitants, in the
25		event of a sale of homestead property the homestead exemption
26		shall remain in effect for the remainder of the assessment year
27		of the sale. The assessor or chief county assessment officer
28		may require the new owner of the property to apply for the
29		homestead exemption for the following assessment year.
30		Notwithstanding Sections 6 and 8 of the State Mandates Act,
31		no reimbursement by the State is required for the
32		implementation of any mandate created by this Section.
33		(Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97;
34		90-655, eff. 7-30-98; 91-346, eff. 7-29-99.)

1		(35 ILCS 200/15-176 new)
2		Sec. 15-176. Alternative general homestead exemption.
3		(a) For the assessment years as determined under subsection
4		(j), in any county that has elected, by an ordinance in
5		accordance with subsection (k), to be subject to the provisions
6		of this Section in lieu of the provisions of Section 15-175,
7		homestead property is entitled to an annual homestead exemption
8		equal to a reduction in the property's equalized assessed value
9		calculated as provided in this Section.
10		(b) As used in this Section:
11		(1) "Assessor" means the supervisor of assessments or
12		the chief county assessment officer of each county.
13		(2) "Adjusted homestead value" means the lesser of the
14		following values:
15		(A) The property's base homestead value increased
16		by 7% for each tax year after the base year through and
17		including the current tax year, or, if the property is
18		sold or ownership is otherwise transferred, the
19		property's base homestead value increased by 7% for
20		each tax year after the year of the sale or transfer
21		through and including the current tax year. The
22		increase by 7% each year is an increase by 7% over the
23		prior year.
24		(B) The property's equalized assessed value for
25		the current tax year minus (i) $4,500 in Cook County or
26		$3,500 in all other counties in tax year 2003 or (ii)
27		$5,000 in all counties in tax year 2004 and thereafter.
28		(3) "Base homestead value".
29		(A) Except as provided in subdivision ((b)(3)(B),
30		"base homestead value" means the equalized assessed
31		value of the property for the base year prior to
32		exemptions, minus (i) $4,500 in Cook County or $3,500
33		in all other counties in tax year 2003 or (ii) $5,000

1		in all counties in tax year 2004 and thereafter,
2		provided that it was assessed for that year as
3		residential property qualified for any of the
4		homestead exemptions under Sections 15-170 through
5		15-175 of this Code, then in force, and further
6		provided that the property's assessment was not based
7		on a reduced assessed value resulting from a temporary
8		irregularity in the property for that year. Except as
9		provided in subdivision (b)(3)(B), if the property did
10		not have a residential equalized assessed value for the
11		base year, then "base homestead value" means the base
12		homestead value established by the assessor under
13		subsection (c).
14		(B) If the property is sold or ownership is
15		otherwise transferred, other than sales or transfers
16		between spouses or between a parent and a child, "base
17		homestead value" means the equalized assessed value of
18		the property at the time of the sale or transfer prior
19		to exemptions, minus (i) $4,500 in Cook County or
20		$3,500 in all other counties in tax year 2003 or (ii)
21		$5,000 in all counties in tax year 2004 and thereafter,
22		provided that it was assessed as residential property
23		qualified for any of the homestead exemptions under
24		Sections 15-170 through 15-175 of this Code, then in
25		force, and further provided that the property's
26		assessment was not based on a reduced assessed value
27		resulting from a temporary irregularity in the
28		property.
29		(3.5) "Base year" means (i) tax year 2002 in Cook
30		County or (ii) tax year 2002 or 2003 in all other counties
31		in accordance with the designation made by the county as
32		provided in subsection (k).
33		(4) "Current tax year" means the tax year for which the
34		exemption under this Section is being applied.

1		(5) "Equalized assessed value" means the property's
2		assessed value as equalized by the Department.
3		(6) "Homestead" or "homestead property" means:
4		(A) Residential property that as of January 1 of
5		the tax year is occupied by its owner or owners as his,
6		her, or their principal dwelling place, or that is a
7		leasehold interest on which a single family residence
8		is situated, that is occupied as a residence by a
9		person who has a legal or equitable interest therein
10		evidenced by a written instrument, as an owner or as a
11		lessee, and on which the person is liable for the
12		payment of property taxes. Residential units in an
13		apartment building owned and operated as a
14		cooperative, or as a life care facility, which are
15		occupied by persons who hold a legal or equitable
16		interest in the cooperative apartment building or life
17		care facility as owners or lessees, and who are liable
18		by contract for the payment of property taxes, shall be
19		included within this definition of homestead property.
20		(B) A homestead includes the dwelling place,
21		appurtenant structures, and so much of the surrounding
22		land constituting the parcel on which the dwelling
23		place is situated as is used for residential purposes.
24		If the assessor has established a specific legal
25		description for a portion of property constituting the
26		homestead, then the homestead shall be limited to the
27		property within that description.
28		(7) "Life care facility" means a facility as defined in
29		Section 2 of the Life Care Facilities Act.
30		(c) If the property did not have a residential equalized
31		assessed value for the base year as provided in subdivision
32		(b)(3)(A) of this Section, then the assessor shall first
33		determine an initial value for the property by comparison with
34		assessed values for the base year of other properties having

1		physical and economic characteristics similar to those of the
2		subject property, so that the initial value is uniform in
3		relation to assessed values of those other properties for the
4		base year. The product of the initial value multiplied by the
5		equalized factor for the base year for homestead properties in
6		that county, less (i) $4,500 in Cook County or $3,500 in all
7		other counties in tax year 2003 or (ii) $5,000 in all counties
8		in tax year 2004 and thereafter , is the base homestead value.
9		For any tax year for which the assessor determines or
10		adjusts an initial value and hence a base homestead value under
11		this subsection (c), the initial value shall be subject to
12		review by the same procedures applicable to assessed values
13		established under this Code for that tax year.
14		(d) The base homestead value shall remain constant, except
15		that the assessor may revise it under the following
16		circumstances:
17		(1) If the equalized assessed value of a homestead
18		property for the current tax year is less than the previous
19		base homestead value for that property, then the current
20		equalized assessed value (provided it is not based on a
21		reduced assessed value resulting from a temporary
22		irregularity in the property) shall become the base
23		homestead value in subsequent tax years.
24		(2) For any year in which new buildings, structures, or
25		other improvements are constructed on the homestead
26		property that would increase its assessed value, the
27		assessor shall adjust the base homestead value as provided
28		in subsection (c) of this Section with due regard to the
29		value added by the new improvements.
30		(3) If the property is sold or ownership is otherwise
31		transferred, the base homestead value of the property shall
32		be adjusted as provided in subdivision (b)(3)(B). This item
33		(3) does not apply to sales or transfers between spouses or
34		between a parent and a child.

1		(e) The amount of the exemption under this Section is the
2		equalized assessed value of the homestead property for the
3		current tax year, minus the adjusted homestead value, with the
4		following exceptions:
5		(1) The exemption under this Section shall not exceed
6		$20,000 for any taxable year.
7		(2) In the case of homestead property that also
8		qualifies for the exemption under Section 15-172, the
9		property is entitled to the exemption under this Section,
10		limited to the amount of (i) $4,500 in Cook County or
11		$3,500 in all other counties in tax year 2003 or (ii)
12		$5,000 in all counties in tax year 2004 and thereafter.
13		(f) In the case of an apartment building owned and operated
14		as a cooperative, or as a life care facility, that contains
15		residential units that qualify as homestead property under this
16		Section, the maximum cumulative exemption amount attributed to
17		the entire building or facility shall not exceed the sum of the
18		exemptions calculated for each qualified residential unit. The
19		cooperative association, management firm, or other person or
20		entity that manages or controls the cooperative apartment
21		building or life care facility shall credit the exemption
22		attributable to each residential unit only to the apportioned
23		tax liability of the owner or other person responsible for
24		payment of taxes as to that unit. Any person who willfully
25		refuses to so credit the exemption is guilty of a Class B
26		misdemeanor.
27		(g) When married persons maintain separate residences, the
28		exemption provided under this Section shall be claimed by only
29		one such person and for only one residence.
30		(h) In the event of a sale or other transfer in ownership
31		of the homestead property, the exemption under this Section
32		shall remain in effect for the remainder of the tax year in
33		which the sale or transfer occurs, but (other than for sales or
34		transfers between spouses or between a parent and a child)

1		shall be calculated using the new base homestead value as
2		provided in subdivision (b)(3)(B). The assessor may require the
3		new owner of the property to apply for the exemption in the
4		following year.
5		(i) The assessor may determine whether property qualifies
6		as a homestead under this Section by application, visual
7		inspection, questionnaire, or other reasonable methods. Each
8		year, at the time the assessment books are certified to the
9		county clerk by the board of review, the assessor shall furnish
10		to the county clerk a list of the properties qualified for the
11		homestead exemption under this Section. The list shall note the
12		base homestead value of each property to be used in the
13		calculation of the exemption for the current tax year.
14		(j) In counties with 3,000,000 or more inhabitants, the
15		provisions of this Section apply as follows:
16		(1) If the general assessment year for the property is
17		2003, this Section applies for assessment years 2003, 2004,
18		and 2005. Thereafter, the provisions of Section 15-175
19		apply.
20		(2) If the general assessment year for the property is
21		2004, this Section applies for assessment years 2004, 2005,
22		and 2006. Thereafter, the provisions of Section 15-175
23		apply.
24		(3) If the general assessment year for the property is
25		2005, this Section applies for assessment years 2005, 2006,
26		and 2007. Thereafter, the provisions of Section 15-175
27		apply.
28		In counties with less than 3,000,000 inhabitants, this
29		Section applies for assessment years (i) 2003, 2004, and 2005
30		if 2002 is the designated base year or (ii) 2004, 2005, and
31		2006 if 2003 is the designated base year. Thereafter, the
32		provisions of Section 15-175 apply.
33		(k) To be subject to the provisions of this Section in lieu
34		of Section 15-175, a county must adopt an ordinance to subject

1		itself to the provisions of this Section within 6 months after
2		the effective date of this amendatory Act of the 93rd General
3		Assembly. In a county other than Cook County, the ordinance
4		must designate either tax year 2002 or tax year 2003 as the
5		base year.
6		(l) Notwithstanding Sections 6 and 8 of the State Mandates
7		Act, no reimbursement by the State is required for the
8		implementation of any mandate created by this Section.
9		(35 ILCS 200/15-180)
10		Sec. 15-180. Homestead improvements. Homestead properties
11		that have been improved and residential structures on homestead
12		property that have been rebuilt following a catastrophic event
13		are entitled to a homestead improvement exemption, limited to
14		$30,000 per year through December 31, 1997, and $45,000
15		beginning January 1, 1998 and through December 31, 2003, and
16		$75,000 per year for that homestead property beginning January
17		1, 2004 and thereafter, in fair cash value, when that property
18		is owned and used exclusively for a residential purpose and
19		upon demonstration that a proposed increase in assessed value
20		is attributable solely to a new improvement of an existing
21		structure or the rebuilding of a residential structure
22		following a catastrophic event. To be eligible for an exemption
23		under this Section after a catastrophic event, the residential
24		structure must be rebuilt within 2 years after the catastrophic
25		event. The exemption for rebuilt structures under this Section
26		applies to the increase in value of the rebuilt structure over
27		the value of the structure before the catastrophic event. The
28		amount of the exemption shall be limited to the fair cash value
29		added by the new improvement or rebuilding and shall continue
30		for 4 years from the date the improvement or rebuilding is
31		completed and occupied, or until the next following general
32		assessment of that property, whichever is later.
33		A proclamation of disaster by the President of the United

1		States or Governor of the State of Illinois is not a
2		prerequisite to the classification of an occurrence as a
3		catastrophic event under this Section. A "catastrophic event"
4		may include an occurrence of widespread or severe damage or
5		loss of property resulting from any catastrophic cause
6		including but not limited to fire, including arson (provided
7		the fire was not caused by the willful action of an owner or
8		resident of the property), flood, earthquake, wind, storm,
9		explosion, or extended periods of severe inclement weather. In
10		the case of a residential structure affected by flooding, the
11		structure shall not be eligible for this homestead improvement
12		exemption unless it is located within a local jurisdiction
13		which is participating in the National Flood Insurance Program.
14		In counties of less than 3,000,000 inhabitants, in addition
15		to the notice requirement under Section 12-30, a supervisor of
16		assessments, county assessor, or township or multi-township
17		assessor responsible for adding an assessable improvement to a
18		residential property's assessment shall either notify a
19		taxpayer whose assessment has been changed since the last
20		preceding assessment that he or she may be eligible for the
21		exemption provided under this Section or shall grant the
22		exemption automatically.
23		Beginning January 1, 1999, in counties of 3,000,000 or more
24		inhabitants, an application for a homestead improvement
25		exemption for a residential structure that has been rebuilt
26		following a catastrophic event must be submitted to the Chief
27		County Assessment Officer with a valuation complaint and a copy
28		of the building permit to rebuild the structure. The Chief
29		County Assessment Officer may require additional documentation
30		which must be provided by the applicant.
31		Notwithstanding Sections 6 and 8 of the State Mandates Act,
32		no reimbursement by the State is required for the
33		implementation of any mandate created by this Section.
34		(Source: P.A. 89-595, eff. 1-1-97; 89-690, eff. 6-1-97; 90-14,

1		eff. 7-1-97; 90-186, eff. 7-24-97; 90-655, eff. 7-30-98;
2		90-704, eff. 8-7-98.)
3		(35 ILCS 200/20-178)
4		Sec. 20-178. Certificate of error; refund; interest. When
5		the county collector makes any refunds due on certificates of
6		error issued under Sections 14-15 through 14-25 that have been
7		either certified or adjudicated, the county collector shall pay
8		the taxpayer interest on the amount of the refund at the rate
9		of 0.5% per month.
10		No interest shall be due under this Section for any time
11		prior to 60 days after the effective date of this amendatory
12		Act of the 91st General Assembly. For certificates of error
13		issued prior to the effective date of this amendatory Act of
14		the 91st General Assembly, the county collector shall pay the
15		taxpayer interest from 60 days after the effective date of this
16		amendatory Act of the 91st General Assembly until the date the
17		refund is paid. For certificates of error issued on or after
18		the effective date of this amendatory Act of the 91st General
19		Assembly, interest shall be paid from 60 days after the
20		certificate of error is issued by the chief county assessment
21		officer to the date the refund is made. To cover the cost of
22		interest, the county collector shall proportionately reduce
23		the distribution of taxes collected for each taxing district in
24		which the property is situated.
25		This Section shall not apply to any certificate of error
26		granting a homestead exemption under Section 15-170, 15-172, or
27		15-175, or 15-176.
28		(Source: P.A. 91-393, eff. 7-30-99.)

29		Section 13. The Longtime Owner-Occupant Property Tax
30		Relief Act is amended by changing Section 20 as follows:
31		(35 ILCS 250/20)

1		Sec. 20. Conditions of deferral or exemption.
2		(a) Any deferral or exemption of payment of an increase in
3		real property taxes granted under this Act shall be limited to
4		real property that meets both of the following conditions:
5		(1) The property is owned and occupied by a longtime
6		owner-occupant.
7		(2) The property is the principal residence and
8		domicile of the longtime owner-occupant.
9		The corporate authorities of a county, by ordinance or
10		resolution, may impose additional criteria for qualifying for a
11		deferral or exemption under this Act including, but not limited
12		to, (i) requiring the owner-occupant to have owned and occupied
13		the same dwelling place as principal residence and domicile for
14		a period of more than 10 years, (ii) establishing age criteria
15		for eligibility of an owner-occupant, and (iii) establishing
16		income criteria for eligibility of an owner-occupant. A
17		deferral or exemption, or combination thereof, under an
18		ordinance or resolution adopted pursuant to this Act, may not
19		exceed $20,000 in equalized assessed value per tax year.
20		(b) No penalties or interest shall accrue on the portion of
21		any deferral granted under this Act.
22		(c) Except as provided in subsection (d) of Section 15,
23		school districts and municipalities within a county to which
24		this Act applies may determine whether financial need, age, or
25		both, of the longtime owner-occupant shall be used to determine
26		eligibility.
27		(Source: P.A. 90-648, eff. 7-24-98.)

28		Section 15. The County Economic Development Project Area
29		Property Tax Allocation Act is amended by changing Section 6 as
30		follows:
31		(55 ILCS 85/6) (from Ch. 34, par. 7006)
32		Sec. 6. Filing with county clerk; certification of initial

1		equalized assessed value.
2		(a) The county shall file a certified copy of any ordinance
3		authorizing property tax allocation financing for an economic
4		development project area with the county clerk, and the county
5		clerk shall immediately thereafter determine (1) the most
6		recently ascertained equalized assessed value of each lot,
7		block, tract or parcel of real property within the economic
8		development project area from which shall be deducted the
9		homestead exemptions provided by Sections 15-170, and 15-175,
10		and 15-176 of the Property Tax Code, which value shall be the
11		"initial equalized assessed value" of each such piece of
12		property, and (2) the total equalized assessed value of all
13		taxable real property within the economic development project
14		area by adding together the most recently ascertained equalized
15		assessed value of each taxable lot, block, tract, or parcel of
16		real property within such economic development project area,
17		from which shall be deducted the homestead exemptions provided
18		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
19		Code. Upon receiving written notice from the Department of its
20		approval and certification of such economic development
21		project area, the county clerk shall immediately certify such
22		amount as the "total initial equalized assessed value" of the
23		taxable property within the economic development project area.
24		(b) After the county clerk has certified the "total initial
25		equalized assessed value" of the taxable real property in the
26		economic development project area, then in respect to every
27		taxing district containing an economic development project
28		area, the county clerk or any other official required by law to
29		ascertain the amount of the equalized assessed value of all
30		taxable property within that taxing district for the purpose of
31		computing the rate percent of tax to be extended upon taxable
32		property within the taxing district, shall in every year that
33		property tax allocation financing is in effect ascertain the
34		amount of value of taxable property in an economic development

1		project area by including in that amount the lower of the
2		current equalized assessed value or the certified "total
3		initial equalized assessed value" of all taxable real property
4		in such area. The rate percent of tax determined shall be
5		extended to the current equalized assessed value of all
6		property in the economic development project area in the same
7		manner as the rate percent of tax is extended to all other
8		taxable property in the taxing district. The method of
9		allocating taxes established under this Section shall
10		terminate when the county adopts an ordinance dissolving the
11		special tax allocation fund for the economic development
12		project area. This Act shall not be construed as relieving
13		property owners within an economic development project area
14		from paying a uniform rate of taxes upon the current equalized
15		assessed value of their taxable property as provided in the
16		Property 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 initial
23		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 ordinances
28		with the county clerk. Upon receiving the ordinance or
29		ordinances, the county clerk shall immediately determine (i)
30		the most recently ascertained equalized assessed value of each
31		lot, block, tract, or parcel of real property within the
32		economic development project area from which shall be deducted

1		the homestead exemptions provided by Sections 15-170, and
2		15-175, and 15-176 of the Property Tax Code (that value being
3		the "initial equalized assessed value" of each such piece of
4		property) and (ii) the total equalized assessed value of all
5		taxable real property within the economic development project
6		area by adding together the most recently ascertained equalized
7		assessed value of each taxable lot, block, tract, or parcel of
8		real property within the economic development project area,
9		from which shall be deducted the homestead exemptions provided
10		by Sections 15-170, and 15-175, 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 initial
15		equalized assessed value" of the taxable real property in the
16		economic development project area, then in respect to every
17		taxing district containing an economic development project
18		area, the county clerk or any other official required by law to
19		ascertain the amount of the equalized assessed value of all
20		taxable property within the taxing district for the purpose of
21		computing the rate per cent of tax to be extended upon taxable
22		property within the taxing district shall, in every year that
23		tax increment allocation financing is in effect, ascertain the
24		amount of value of taxable property in an economic development
25		project area by including in that amount the lower of the
26		current equalized assessed value or the certified "total
27		initial equalized assessed value" of all taxable real property
28		in the area. The rate per cent of tax determined shall be
29		extended to the current equalized assessed value of all
30		property in the economic development project area in the same
31		manner as the rate per cent of tax is extended to all other
32		taxable property in the taxing district. The method of
33		extending taxes established under this Section shall terminate
34		when the county adopts an ordinance dissolving the special tax

1		allocation fund for the economic development project area. This
2		Act shall not be construed as relieving property owners within
3		an economic development project area from paying a uniform rate
4		of taxes upon the current equalized assessed value of their
5		taxable property as provided in the Property Tax Code.
6		(Source: P.A. 87-1; 88-670, eff. 12-2-94.)

7		Section 25. The Illinois Municipal Code is amended by
8		changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as
9		follows:
10		(65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
11		Sec. 11-74.4-8. Tax increment allocation financing. A
12		municipality may not adopt tax increment financing in a
13		redevelopment project area after the effective date of this
14		amendatory Act of 1997 that will encompass an area that is
15		currently included in an enterprise zone created under the
16		Illinois Enterprise Zone Act unless that municipality,
17		pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
18		amends the enterprise zone designating ordinance to limit the
19		eligibility for tax abatements as provided in Section 5.4.1 of
20		the Illinois Enterprise Zone Act. A municipality, at the time a
21		redevelopment project area is designated, may adopt tax
22		increment allocation financing by passing an ordinance
23		providing that the ad valorem taxes, if any, arising from the
24		levies upon taxable real property in such redevelopment project
25		area by taxing districts and tax rates determined in the manner
26		provided in paragraph (c) of Section 11-74.4-9 each year after
27		the effective date of the ordinance until redevelopment project
28		costs and all municipal obligations financing redevelopment
29		project costs incurred under this Division have been paid shall
30		be divided as follows:
31		(a) That portion of taxes levied upon each taxable lot,
32		block, tract or parcel of real property which is attributable

1		to the lower of the current equalized assessed value or the
2		initial equalized assessed value of each such taxable lot,
3		block, tract or parcel of real property in the redevelopment
4		project area shall be allocated to and when collected shall be
5		paid by the county collector to the respective affected taxing
6		districts in the manner required by law in the absence of the
7		adoption of tax increment allocation financing.
8		(b) Except from a tax levied by a township to retire bonds
9		issued to satisfy court-ordered damages, that portion, if any,
10		of such taxes which is attributable to the increase in the
11		current equalized assessed valuation of each taxable lot,
12		block, tract or parcel of real property in the redevelopment
13		project area over and above the initial equalized assessed
14		value of each property in the project area shall be allocated
15		to and when collected shall be paid to the municipal treasurer
16		who shall deposit said taxes into a special fund called the
17		special tax allocation fund of the municipality for the purpose
18		of paying redevelopment project costs and obligations incurred
19		in the payment thereof. In any county with a population of
20		3,000,000 or more that has adopted a procedure for collecting
21		taxes that provides for one or more of the installments of the
22		taxes to be billed and collected on an estimated basis, the
23		municipal treasurer shall be paid for deposit in the special
24		tax allocation fund of the municipality, from the taxes
25		collected from estimated bills issued for property in the
26		redevelopment project area, the difference between the amount
27		actually collected from each taxable lot, block, tract, or
28		parcel of real property within the redevelopment project area
29		and an amount determined by multiplying the rate at which taxes
30		were last extended against the taxable lot, block, track, or
31		parcel of real property in the manner provided in subsection
32		(c) of Section 11-74.4-9 by the initial equalized assessed
33		value of the property divided by the number of installments in
34		which real estate taxes are billed and collected within the

1		county; provided that the payments on or before December 31,
2		1999 to a municipal treasurer shall be made only if each of the
3		following conditions are met:
4		(1) The total equalized assessed value of the
5		redevelopment project area as last determined was not less
6		than 175% of the total initial equalized assessed value.
7		(2) Not more than 50% of the total equalized assessed
8		value of the redevelopment project area as last determined
9		is attributable to a piece of property assigned a single
10		real estate index number.
11		(3) The municipal clerk has certified to the county
12		clerk that the municipality has issued its obligations to
13		which there has been pledged the incremental property taxes
14		of the redevelopment project area or taxes levied and
15		collected on any or all property in the municipality or the
16		full faith and credit of the municipality to pay or secure
17		payment for all or a portion of the redevelopment project
18		costs. The certification shall be filed annually no later
19		than September 1 for the estimated taxes to be distributed
20		in the following year; however, for the year 1992 the
21		certification shall be made at any time on or before March
22		31, 1992.
23		(4) The municipality has not requested that the total
24		initial equalized assessed value of real property be
25		adjusted as provided in subsection (b) of Section
26		11-74.4-9.
27		The conditions of paragraphs (1) through (4) do not apply
28		after December 31, 1999 to payments to a municipal treasurer
29		made by a county with 3,000,000 or more inhabitants that has
30		adopted an estimated billing procedure for collecting taxes. If
31		a county that has adopted the estimated billing procedure makes
32		an erroneous overpayment of tax revenue to the municipal
33		treasurer, then the county may seek a refund of that
34		overpayment. The county shall send the municipal treasurer a

1		notice of liability for the overpayment on or before the
2		mailing date of the next real estate tax bill within the
3		county. The refund shall be limited to the amount of the
4		overpayment.
5		It is the intent of this Division that after the effective
6		date of this amendatory Act of 1988 a municipality's own ad
7		valorem tax arising from levies on taxable real property be
8		included in the determination of incremental revenue in the
9		manner provided in paragraph (c) of Section 11-74.4-9. If the
10		municipality does not extend such a tax, it shall annually
11		deposit in the municipality's Special Tax Increment Fund an
12		amount equal to 10% of the total contributions to the fund from
13		all other taxing districts in that year. The annual 10% deposit
14		required by this paragraph shall be limited to the actual
15		amount of municipally produced incremental tax revenues
16		available to the municipality from taxpayers located in the
17		redevelopment project area in that year if: (a) the plan for
18		the area restricts the use of the property primarily to
19		industrial purposes, (b) the municipality establishing the
20		redevelopment project area is a home-rule community with a 1990
21		population of between 25,000 and 50,000, (c) the municipality
22		is wholly located within a county with a 1990 population of
23		over 750,000 and (d) the redevelopment project area was
24		established by the municipality prior to June 1, 1990. This
25		payment shall be in lieu of a contribution of ad valorem taxes
26		on real property. If no such payment is made, any redevelopment
27		project area of the municipality shall be dissolved.
28		If a municipality has adopted tax increment allocation
29		financing by ordinance and the County Clerk thereafter
30		certifies the "total initial equalized assessed value as
31		adjusted" of the taxable real property within such
32		redevelopment project area in the manner provided in paragraph
33		(b) of Section 11-74.4-9, each year after the date of the
34		certification of the total initial equalized assessed value as

1		adjusted until redevelopment project costs and all municipal
2		obligations financing redevelopment project costs have been
3		paid the ad valorem taxes, if any, arising from the levies upon
4		the taxable real property in such redevelopment project area by
5		taxing districts and tax rates determined in the manner
6		provided in paragraph (c) of Section 11-74.4-9 shall be divided
7		as follows:
8		(1) That portion of the taxes levied upon each taxable
9		lot, block, tract or parcel of real property which is
10		attributable to the lower of the current equalized assessed
11		value or "current equalized assessed value as adjusted" or
12		the initial equalized assessed value of each such taxable
13		lot, block, tract, or parcel of real property existing at
14		the time tax increment financing was adopted, minus the
15		total current homestead exemptions provided by Sections
16		15-170, and 15-175, and 15-176 of the Property Tax Code in
17		the redevelopment project area shall be allocated to and
18		when collected shall be paid by the county collector to the
19		respective affected taxing districts in the manner
20		required by law in the absence of the adoption of tax
21		increment allocation financing.
22		(2) That portion, if any, of such taxes which is
23		attributable to the increase in the current equalized
24		assessed valuation of each taxable lot, block, tract, or
25		parcel of real property in the redevelopment project area,
26		over and above the initial equalized assessed value of each
27		property existing at the time tax increment financing was
28		adopted, minus the total current homestead exemptions
29		pertaining to each piece of property provided by Sections
30		15-170, and 15-175, and 15-176 of the Property Tax Code in
31		the redevelopment project area, shall be allocated to and
32		when collected shall be paid to the municipal Treasurer,
33		who shall deposit said taxes into a special fund called the
34		special tax allocation fund of the municipality for the

1		purpose of paying redevelopment project costs and
2		obligations incurred in the payment thereof.
3		The municipality may pledge in the ordinance the funds in
4		and to be deposited in the special tax allocation fund for the
5		payment of such costs and obligations. No part of the current
6		equalized assessed valuation of each property in the
7		redevelopment project area attributable to any increase above
8		the total initial equalized assessed value, or the total
9		initial equalized assessed value as adjusted, of such
10		properties shall be used in calculating the general State
11		school aid formula, provided for in Section 18-8 of the School
12		Code, until such time as all redevelopment project costs have
13		been paid as provided for in this Section.
14		Whenever a municipality issues bonds for the purpose of
15		financing redevelopment project costs, such municipality may
16		provide by ordinance for the appointment of a trustee, which
17		may be any trust company within the State, and for the
18		establishment of such funds or accounts to be maintained by
19		such trustee as the municipality shall deem necessary to
20		provide for the security and payment of the bonds. If such
21		municipality provides for the appointment of a trustee, such
22		trustee shall be considered the assignee of any payments
23		assigned by the municipality pursuant to such ordinance and
24		this Section. Any amounts paid to such trustee as assignee
25		shall be deposited in the funds or accounts established
26		pursuant to such trust agreement, and shall be held by such
27		trustee in trust for the benefit of the holders of the bonds,
28		and such holders shall have a lien on and a security interest
29		in such funds or accounts so long as the bonds remain
30		outstanding and unpaid. Upon retirement of the bonds, the
31		trustee shall pay over any excess amounts held to the
32		municipality for deposit in the special tax allocation fund.
33		When such redevelopment projects costs, including without
34		limitation all municipal obligations financing redevelopment

1		project costs incurred under this Division, have been paid, all
2		surplus funds then remaining in the special tax allocation fund
3		shall be distributed by being paid by the municipal treasurer
4		to the Department of Revenue, the municipality and the county
5		collector; first to the Department of Revenue and the
6		municipality in direct proportion to the tax incremental
7		revenue received from the State and the municipality, but not
8		to exceed the total incremental revenue received from the State
9		or the municipality less any annual surplus distribution of
10		incremental revenue previously made; with any remaining funds
11		to be paid to the County Collector who shall immediately
12		thereafter pay said funds to the taxing districts in the
13		redevelopment project area in the same manner and proportion as
14		the most recent distribution by the county collector to the
15		affected districts of real property taxes from real property in
16		the redevelopment project area.
17		Upon the payment of all redevelopment project costs, the
18		retirement of obligations, the distribution of any excess
19		monies pursuant to this Section, and final closing of the books
20		and records of the redevelopment project area, the municipality
21		shall adopt an ordinance dissolving the special tax allocation
22		fund for the redevelopment project area and terminating the
23		designation of the redevelopment project area as a
24		redevelopment project area. Title to real or personal property
25		and public improvements acquired by or for the municipality as
26		a result of the redevelopment project and plan shall vest in
27		the municipality when acquired and shall continue to be held by
28		the municipality after the redevelopment project area has been
29		terminated. Municipalities shall notify affected taxing
30		districts prior to November 1 if the redevelopment project area
31		is to be terminated by December 31 of that same year. If a
32		municipality extends estimated dates of completion of a
33		redevelopment project and retirement of obligations to finance
34		a redevelopment project, as allowed by this amendatory Act of

1		1993, that extension shall not extend the property tax
2		increment allocation financing authorized by this Section.
3		Thereafter the rates of the taxing districts shall be extended
4		and taxes levied, collected and distributed in the manner
5		applicable in the absence of the adoption of tax increment
6		allocation financing.
7		Nothing in this Section shall be construed as relieving
8		property in such redevelopment project areas from being
9		assessed as provided in the Property Tax Code or as relieving
10		owners of such property from paying a uniform rate of taxes, as
11		required by Section 4 of Article 9 of the Illinois
12		Constitution.
13		(Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.)
14		(65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
15		Sec. 11-74.4-9. Equalized assessed value of property.
16		(a) If a municipality by ordinance provides for tax
17		increment allocation financing pursuant to Section 11-74.4-8,
18		the county clerk immediately thereafter shall determine (1) the
19		most recently ascertained equalized assessed value of each lot,
20		block, tract or parcel of real property within such
21		redevelopment project area from which shall be deducted the
22		homestead exemptions provided by Sections 15-170, and 15-175,
23		and 15-176 of the Property Tax Code, which value shall be the
24		"initial equalized assessed value" of each such piece of
25		property, and (2) the total equalized assessed value of all
26		taxable real property within such redevelopment project area by
27		adding together the most recently ascertained equalized
28		assessed value of each taxable lot, block, tract, or parcel of
29		real property within such project area, from which shall be
30		deducted the homestead exemptions provided by Sections 15-170,
31		and 15-175, and 15-176 of the Property Tax Code, and shall
32		certify such amount as the "total initial equalized assessed
33		value" of the taxable real property within such project area.

1		(b) In reference to any municipality which has adopted tax
2		increment financing after January 1, 1978, and in respect to
3		which the county clerk has certified the "total initial
4		equalized assessed value" of the property in the redevelopment
5		area, the municipality may thereafter request the clerk in
6		writing to adjust the initial equalized value of all taxable
7		real property within the redevelopment project area by
8		deducting therefrom the exemptions provided for by Sections
9		15-170, and 15-175, and 15-176 of the Property Tax Code
10		applicable to each lot, block, tract or parcel of real property
11		within such redevelopment project area. The county clerk shall
12		immediately after the written request to adjust the total
13		initial equalized value is received determine the total
14		homestead exemptions in the redevelopment project area
15		provided by Sections 15-170, and 15-175, and 15-176 of the
16		Property Tax Code by adding together the homestead exemptions
17		provided by said Sections on each lot, block, tract or parcel
18		of real property within such redevelopment project area and
19		then shall deduct the total of said exemptions from the total
20		initial equalized assessed value. The county clerk shall then
21		promptly certify such amount as the "total initial equalized
22		assessed value as adjusted" of the taxable real property within
23		such redevelopment project area.
24		(c) After the county clerk has certified the "total initial
25		equalized assessed value" of the taxable real property in such
26		area, then in respect to every taxing district containing a
27		redevelopment 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 such
30		district for the purpose of computing the rate per cent of tax
31		to be extended upon taxable property within such district,
32		shall in every year that tax increment allocation financing is
33		in effect ascertain the amount of value of taxable property in
34		a redevelopment project area by including in such amount the

1		lower of the current equalized assessed value or the certified
2		"total initial equalized assessed value" of all taxable real
3		property in such area, except that after he has certified the
4		"total initial equalized assessed value as adjusted" he shall
5		in the year of said certification if tax rates have not been
6		extended and in every year thereafter that tax increment
7		allocation financing is in effect ascertain the amount of value
8		of taxable property in a redevelopment project area by
9		including in such amount the lower of the current equalized
10		assessed value or the certified "total initial equalized
11		assessed value as adjusted" of all taxable real property in
12		such area. The rate per cent of tax determined shall be
13		extended to the current equalized assessed value of all
14		property in the redevelopment project area in the same manner
15		as the rate per cent of tax is extended to all other taxable
16		property in the taxing district. The method of extending taxes
17		established under this Section shall terminate when the
18		municipality adopts an ordinance dissolving the special tax
19		allocation fund for the redevelopment project area. This
20		Division shall not be construed as relieving property owners
21		within a redevelopment project area from paying a uniform rate
22		of taxes upon the current equalized assessed value of their
23		taxable property as provided in the Property Tax Code.
24		(Source: P.A. 88-670, eff. 12-2-94.)
25		(65 ILCS 5/11-74.6-40)
26		Sec. 11-74.6-40. Equalized assessed value determination;
27		property tax extension.
28		(a) If a municipality by ordinance provides for tax
29		increment allocation financing under Section 11-74.6-35, the
30		county clerk immediately thereafter:
31		(1) shall determine the initial equalized assessed
32		value of each parcel of real property in the redevelopment
33		project area, which is the most recently established

1		equalized assessed value of each lot, block, tract or
2		parcel of taxable real property within the redevelopment
3		project area, minus the homestead exemptions provided by
4		Sections 15-170, and 15-175, and 15-176 of the Property Tax
5		Code; and
6		(2) shall certify to the municipality the total initial
7		equalized assessed value of all taxable real property
8		within the redevelopment project area.
9		(b) Any municipality that has established a vacant
10		industrial buildings conservation area may, by ordinance
11		passed after the adoption of tax increment allocation
12		financing, provide that the county clerk immediately
13		thereafter shall again determine:
14		(1) the updated initial equalized assessed value of
15		each lot, block, tract or parcel of real property, which is
16		the most recently ascertained equalized assessed value of
17		each lot, block, tract or parcel of real property within
18		the vacant industrial buildings conservation area; and
19		(2) the total updated initial equalized assessed value
20		of all taxable real property within the redevelopment
21		project area, which is the total of the updated initial
22		equalized assessed value of all taxable real property
23		within the vacant industrial buildings conservation area.
24		The county clerk shall certify to the municipality the
25		total updated initial equalized assessed value of all taxable
26		real property within the industrial buildings conservation
27		area.
28		(c) After the county clerk has certified the total initial
29		equalized assessed value or the total updated initial equalized
30		assessed value of the taxable real property in the area, for
31		each taxing district in which a redevelopment project area is
32		situated, the county clerk or any other official required by
33		law to determine the amount of the equalized assessed value of
34		all taxable property within the district for the purpose of

1		computing the percentage rate of tax to be extended upon
2		taxable property within the district, shall in every year that
3		tax increment allocation financing is in effect determine the
4		total equalized assessed value of taxable property in a
5		redevelopment project area by including in that amount the
6		lower of the current equalized assessed value or the certified
7		total initial equalized assessed value or, if the total of
8		updated equalized assessed value has been certified, the total
9		updated initial equalized assessed value of all taxable real
10		property in the redevelopment project area. After he has
11		certified the total initial equalized assessed value he shall
12		in the year of that certification, if tax rates have not been
13		extended, and in every subsequent year that tax increment
14		allocation financing is in effect, determine the amount of
15		equalized assessed value of taxable property in a redevelopment
16		project area by including in that amount the lower of the
17		current total equalized assessed value or the certified total
18		initial equalized assessed value or, if the total of updated
19		initial equalized assessed values have been certified, the
20		total updated initial equalized assessed value of all taxable
21		real property in the redevelopment project area.
22		(d) The percentage rate of tax determined shall be extended
23		on the current equalized assessed value of all property in the
24		redevelopment project area in the same manner as the rate per
25		cent of tax is extended to all other taxable property in the
26		taxing district. The method of extending taxes established
27		under this Section shall terminate when the municipality adopts
28		an ordinance dissolving the special tax allocation fund for the
29		redevelopment project area. This Law shall not be construed as
30		relieving property owners within a redevelopment project area
31		from paying a uniform rate of taxes upon the current equalized
32		assessed value of their taxable property as provided in the
33		Property Tax Code.
34		(Source: P.A. 88-537; 88-670, eff. 12-2-94.)

1		Section 30. The Economic Development Project Area Tax
2		Increment Allocation Act of 1995 is amended by changing Section
3		45 as follows:
4		(65 ILCS 110/45)
5		Sec. 45. Filing with county clerk; certification of initial
6		equalized assessed value.
7		(a) A municipality that has by ordinance approved an
8		economic development plan, established an economic development
9		project area, and adopted tax increment allocation financing
10		for that area shall file certified copies of the ordinance or
11		ordinances with the county clerk. Upon receiving the ordinance
12		or ordinances, the county clerk shall immediately determine (i)
13		the most recently ascertained equalized assessed value of each
14		lot, block, tract, or parcel of real property within the
15		economic development project area from which shall be deducted
16		the homestead exemptions provided by Sections 15-170, and
17		15-175, and 15-176 of the Property Tax Code (that value being
18		the "initial equalized assessed value" of each such piece of
19		property) and (ii) the total equalized assessed value of all
20		taxable real property within the economic development project
21		area by adding together the most recently ascertained equalized
22		assessed value of each taxable lot, block, tract, or parcel of
23		real property within the economic development project area,
24		from which shall be deducted the homestead exemptions provided
25		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
26		Code, and shall certify that amount as the "total initial
27		equalized assessed value" of the taxable real property within
28		the economic development project area.
29		(b) After the county clerk has certified the "total initial
30		equalized assessed value" of the taxable real property in the
31		economic development project area, then in respect to every
32		taxing district containing an economic development project

1		area, the county clerk or any other official required by law to
2		ascertain the amount of the equalized assessed value of all
3		taxable property within the taxing district for the purpose of
4		computing the rate per cent of tax to be extended upon taxable
5		property within the taxing district shall, in every year that
6		tax increment allocation financing is in effect, ascertain the
7		amount of value of taxable property in an economic development
8		project area by including in that amount the lower of the
9		current equalized assessed value or the certified "total
10		initial equalized assessed value" of all taxable real property
11		in the area. The rate per cent of tax determined shall be
12		extended to the current equalized assessed value of all
13		property in the economic development project area in the same
14		manner as the rate per cent of tax is extended to all other
15		taxable property in the taxing district. The method of
16		extending taxes established under this Section shall terminate
17		when the municipality adopts an ordinance dissolving the
18		special tax allocation fund for the economic development
19		project area. This Act shall not be construed as relieving
20		owners or lessees of property within an economic development
21		project area from paying a uniform rate of taxes upon the
22		current equalized assessed value of their taxable property as
23		provided in the Property Tax Code.
24		(Source: P.A. 89-176, eff. 1-1-96.)

25		Section 35. The School Code is amended by changing Section
26		18-8.05 as follows:
27		(105 ILCS 5/18-8.05)
28		Sec. 18-8.05. Basis for apportionment of general State
29		financial aid and supplemental general State aid to the common
30		schools for the 1998-1999 and subsequent school years.
31		(A) General Provisions.

1		(1) The provisions of this Section apply to the 1998-1999
2		and subsequent school years. The system of general State
3		financial aid provided for in this Section is designed to
4		assure that, through a combination of State financial aid and
5		required local resources, the financial support provided each
6		pupil in Average Daily Attendance equals or exceeds a
7		prescribed per pupil Foundation Level. This formula approach
8		imputes a level of per pupil Available Local Resources and
9		provides for the basis to calculate a per pupil level of
10		general State financial aid that, when added to Available Local
11		Resources, equals or exceeds the Foundation Level. The amount
12		of per pupil general State financial aid for school districts,
13		in general, varies in inverse relation to Available Local
14		Resources. Per pupil amounts are based upon each school
15		district's Average Daily Attendance as that term is defined in
16		this Section.
17		(2) In addition to general State financial aid, school
18		districts with specified levels or concentrations of pupils
19		from low income households are eligible to receive supplemental
20		general State financial aid grants as provided pursuant to
21		subsection (H). The supplemental State aid grants provided for
22		school districts under subsection (H) shall be appropriated for
23		distribution to school districts as part of the same line item
24		in which the general State financial aid of school districts is
25		appropriated under this Section.
26		(3) To receive financial assistance under this Section,
27		school districts are required to file claims with the State
28		Board of Education, subject to the following requirements:
29		(a) Any school district which fails for any given
30		school year to maintain school as required by law, or to
31		maintain a recognized school is not eligible to file for
32		such school year any claim upon the Common School Fund. In
33		case of nonrecognition of one or more attendance centers in
34		a school district otherwise operating recognized schools,

1		the claim of the district shall be reduced in the
2		proportion which the Average Daily Attendance in the
3		attendance center or centers bear to the Average Daily
4		Attendance in the school district. A "recognized school"
5		means any public school which meets the standards as
6		established for recognition by the State Board of
7		Education. A school district or attendance center not
8		having recognition status at the end of a school term is
9		entitled to receive State aid payments due upon a legal
10		claim which was filed while it was recognized.
11		(b) School district claims filed under this Section are
12		subject to Sections 18-9, 18-10, and 18-12, except as
13		otherwise provided in this Section.
14		(c) If a school district operates a full year school
15		under Section 10-19.1, the general State aid to the school
16		district shall be determined by the State Board of
17		Education in accordance with this Section as near as may be
18		applicable.
19		(d) (Blank).
20		(4) Except as provided in subsections (H) and (L), the
21		board of any district receiving any of the grants provided for
22		in this Section may apply those funds to any fund so received
23		for which that board is authorized to make expenditures by law.
24		School districts are not required to exert a minimum
25		Operating Tax Rate in order to qualify for assistance under
26		this Section.
27		(5) As used in this Section the following terms, when
28		capitalized, shall have the meaning ascribed herein:
29		(a) "Average Daily Attendance": A count of pupil
30		attendance in school, averaged as provided for in
31		subsection (C) and utilized in deriving per pupil financial
32		support levels.
33		(b) "Available Local Resources": A computation of
34		local financial support, calculated on the basis of Average

1		Daily Attendance and derived as provided pursuant to
2		subsection (D).
3		(c) "Corporate Personal Property Replacement Taxes":
4		Funds paid to local school districts pursuant to "An Act in
5		relation to the abolition of ad valorem personal property
6		tax and the replacement of revenues lost thereby, and
7		amending and repealing certain Acts and parts of Acts in
8		connection therewith", certified August 14, 1979, as
9		amended (Public Act 81-1st S.S.-1).
10		(d) "Foundation Level": A prescribed level of per pupil
11		financial support as provided for in subsection (B).
12		(e) "Operating Tax Rate": All school district property
13		taxes extended for all purposes, except Bond and Interest,
14		Summer School, Rent, Capital Improvement, and Vocational
15		Education Building purposes.
16		(B) Foundation Level.
17		(1) The Foundation Level is a figure established by the
18		State representing the minimum level of per pupil financial
19		support that should be available to provide for the basic
20		education of each pupil in Average Daily Attendance. As set
21		forth in this Section, each school district is assumed to exert
22		a sufficient local taxing effort such that, in combination with
23		the aggregate of general State financial aid provided the
24		district, an aggregate of State and local resources are
25		available to meet the basic education needs of pupils in the
26		district.
27		(2) For the 1998-1999 school year, the Foundation Level of
28		support is $4,225. For the 1999-2000 school year, the
29		Foundation Level of support is $4,325. For the 2000-2001 school
30		year, the Foundation Level of support is $4,425.
31		(3) For the 2001-2002 school year and 2002-2003 school
32		year, the Foundation Level of support is $4,560.
33		(4) For the 2003-2004 school year and each school year

1		thereafter, the Foundation Level of support is $4,810 or such
2		greater amount as may be established by law by the General
3		Assembly.
4		(C) Average Daily Attendance.
5		(1) For purposes of calculating general State aid pursuant
6		to subsection (E), an Average Daily Attendance figure shall be
7		utilized. The Average Daily Attendance figure for formula
8		calculation purposes shall be the monthly average of the actual
9		number of pupils in attendance of each school district, as
10		further averaged for the best 3 months of pupil attendance for
11		each school district. In compiling the figures for the number
12		of pupils in attendance, school districts and the State Board
13		of Education shall, for purposes of general State aid funding,
14		conform attendance figures to the requirements of subsection
15		(F).
16		(2) The Average Daily Attendance figures utilized in
17		subsection (E) shall be the requisite attendance data for the
18		school year immediately preceding the school year for which
19		general State aid is being calculated or the average of the
20		attendance data for the 3 preceding school years, whichever is
21		greater. The Average Daily Attendance figures utilized in
22		subsection (H) shall be the requisite attendance data for the
23		school year immediately preceding the school year for which
24		general State aid is being calculated.
25		(D) Available Local Resources.
26		(1) For purposes of calculating general State aid pursuant
27		to subsection (E), a representation of Available Local
28		Resources per pupil, as that term is defined and determined in
29		this subsection, shall be utilized. Available Local Resources
30		per pupil shall include a calculated dollar amount representing
31		local school district revenues from local property taxes and
32		from Corporate Personal Property Replacement Taxes, expressed

1		on the basis of pupils in Average Daily Attendance.
2		(2) In determining a school district's revenue from local
3		property taxes, the State Board of Education shall utilize the
4		equalized assessed valuation of all taxable property of each
5		school district as of September 30 of the previous year. The
6		equalized assessed valuation utilized shall be obtained and
7		determined as provided in subsection (G).
8		(3) For school districts maintaining grades kindergarten
9		through 12, local property tax revenues per pupil shall be
10		calculated as the product of the applicable equalized assessed
11		valuation for the district multiplied by 3.00%, and divided by
12		the district's Average Daily Attendance figure. For school
13		districts maintaining grades kindergarten through 8, local
14		property tax revenues per pupil shall be calculated as the
15		product of the applicable equalized assessed valuation for the
16		district multiplied by 2.30%, and divided by the district's
17		Average Daily Attendance figure. For school districts
18		maintaining grades 9 through 12, local property tax revenues
19		per pupil shall be the applicable equalized assessed valuation
20		of the district multiplied by 1.05%, and divided by the
21		district's Average Daily Attendance figure.
22		(4) The Corporate Personal Property Replacement Taxes paid
23		to each school district during the calendar year 2 years before
24		the calendar year in which a school year begins, divided by the
25		Average Daily Attendance figure for that district, shall be
26		added to the local property tax revenues per pupil as derived
27		by the application of the immediately preceding paragraph (3).
28		The sum of these per pupil figures for each school district
29		shall constitute Available Local Resources as that term is
30		utilized in subsection (E) in the calculation of general State
31		aid.
32		(E) Computation of General State Aid.
33		(1) For each school year, the amount of general State aid

1		allotted to a school district shall be computed by the State
2		Board of Education as provided in this subsection.
3		(2) For any school district for which Available Local
4		Resources per pupil is less than the product of 0.93 times the
5		Foundation Level, general State aid for that district shall be
6		calculated as an amount equal to the Foundation Level minus
7		Available Local Resources, multiplied by the Average Daily
8		Attendance of the school district.
9		(3) For any school district for which Available Local
10		Resources per pupil is equal to or greater than the product of
11		0.93 times the Foundation Level and less than the product of
12		1.75 times the Foundation Level, the general State aid per
13		pupil shall be a decimal proportion of the Foundation Level
14		derived using a linear algorithm. Under this linear algorithm,
15		the calculated general State aid per pupil shall decline in
16		direct linear fashion from 0.07 times the Foundation Level for
17		a school district with Available Local Resources equal to the
18		product of 0.93 times the Foundation Level, to 0.05 times the
19		Foundation Level for a school district with Available Local
20		Resources equal to the product of 1.75 times the Foundation
21		Level. The allocation of general State aid for school districts
22		subject to this paragraph 3 shall be the calculated general
23		State aid per pupil figure multiplied by the Average Daily
24		Attendance of the school district.
25		(4) For any school district for which Available Local
26		Resources per pupil equals or exceeds the product of 1.75 times
27		the Foundation Level, the general State aid for the school
28		district shall be calculated as the product of $218 multiplied
29		by the Average Daily Attendance of the school district.
30		(5) The amount of general State aid allocated to a school
31		district for the 1999-2000 school year meeting the requirements
32		set forth in paragraph (4) of subsection (G) shall be increased
33		by an amount equal to the general State aid that would have
34		been received by the district for the 1998-1999 school year by

1		utilizing the Extension Limitation Equalized Assessed
2		Valuation as calculated in paragraph (4) of subsection (G) less
3		the general State aid allotted for the 1998-1999 school year.
4		This amount shall be deemed a one time increase, and shall not
5		affect any future general State aid allocations.
6		(F) Compilation of Average Daily Attendance.
7		(1) Each school district shall, by July 1 of each year,
8		submit to the State Board of Education, on forms prescribed by
9		the State Board of Education, attendance figures for the school
10		year that began in the preceding calendar year. The attendance
11		information so transmitted shall identify the average daily
12		attendance figures for each month of the school year. Beginning
13		with the general State aid claim form for the 2002-2003 school
14		year, districts shall calculate Average Daily Attendance as
15		provided in subdivisions (a), (b), and (c) of this paragraph
16		(1).
17		(a) In districts that do not hold year-round classes,
18		days of attendance in August shall be added to the month of
19		September and any days of attendance in June shall be added
20		to the month of May.
21		(b) In districts in which all buildings hold year-round
22		classes, days of attendance in July and August shall be
23		added to the month of September and any days of attendance
24		in June shall be added to the month of May.
25		(c) In districts in which some buildings, but not all,
26		hold year-round classes, for the non-year-round buildings,
27		days of attendance in August shall be added to the month of
28		September and any days of attendance in June shall be added
29		to the month of May. The average daily attendance for the
30		year-round buildings shall be computed as provided in
31		subdivision (b) of this paragraph (1). To calculate the
32		Average Daily Attendance for the district, the average
33		daily attendance for the year-round buildings shall be

1		multiplied by the days in session for the non-year-round
2		buildings for each month and added to the monthly
3		attendance of the non-year-round buildings.
4		Except as otherwise provided in this Section, days of
5		attendance by pupils shall be counted only for sessions of not
6		less than 5 clock hours of school work per day under direct
7		supervision of: (i) teachers, or (ii) non-teaching personnel or
8		volunteer personnel when engaging in non-teaching duties and
9		supervising in those instances specified in subsection (a) of
10		Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
11		of legal school age and in kindergarten and grades 1 through
12		12.
13		Days of attendance by tuition pupils shall be accredited
14		only to the districts that pay the tuition to a recognized
15		school.
16		(2) Days of attendance by pupils of less than 5 clock hours
17		of school shall be subject to the following provisions in the
18		compilation of Average Daily Attendance.
19		(a) Pupils regularly enrolled in a public school for
20		only a part of the school day may be counted on the basis
21		of 1/6 day for every class hour of instruction of 40
22		minutes or more attended pursuant to such enrollment,
23		unless a pupil is enrolled in a block-schedule format of 80
24		minutes or more of instruction, in which case the pupil may
25		be counted on the basis of the proportion of minutes of
26		school work completed each day to the minimum number of
27		minutes that school work is required to be held that day.
28		(b) Days of attendance may be less than 5 clock hours
29		on the opening and closing of the school term, and upon the
30		first day of pupil attendance, if preceded by a day or days
31		utilized as an institute or teachers' workshop.
32		(c) A session of 4 or more clock hours may be counted
33		as a day of attendance upon certification by the regional
34		superintendent, and approved by the State Superintendent

1		of Education to the extent that the district has been
2		forced to use daily multiple sessions.
3		(d) A session of 3 or more clock hours may be counted
4		as a day of attendance (1) when the remainder of the school
5		day or at least 2 hours in the evening of that day is
6		utilized for an in-service training program for teachers,
7		up to a maximum of 5 days per school year of which a
8		maximum of 4 days of such 5 days may be used for
9		parent-teacher conferences, provided a district conducts
10		an in-service training program for teachers which has been
11		approved by the State Superintendent of Education; or, in
12		lieu of 4 such days, 2 full days may be used, in which
13		event each such day may be counted as a day of attendance;
14		and (2) when days in addition to those provided in item (1)
15		are scheduled by a school pursuant to its school
16		improvement plan adopted under Article 34 or its revised or
17		amended school improvement plan adopted under Article 2,
18		provided that (i) such sessions of 3 or more clock hours
19		are scheduled to occur at regular intervals, (ii) the
20		remainder of the school days in which such sessions occur
21		are utilized for in-service training programs or other
22		staff development activities for teachers, and (iii) a
23		sufficient number of minutes of school work under the
24		direct supervision of teachers are added to the school days
25		between such regularly scheduled sessions to accumulate
26		not less than the number of minutes by which such sessions
27		of 3 or more clock hours fall short of 5 clock hours. Any
28		full days used for the purposes of this paragraph shall not
29		be considered for computing average daily attendance. Days
30		scheduled for in-service training programs, staff
31		development activities, or parent-teacher conferences may
32		be scheduled separately for different grade levels and
33		different attendance centers of the district.
34		(e) A session of not less than one clock hour of

1		teaching hospitalized or homebound pupils on-site or by
2		telephone to the classroom may be counted as 1/2 day of
3		attendance, however these pupils must receive 4 or more
4		clock hours of instruction to be counted for a full day of
5		attendance.
6		(f) A session of at least 4 clock hours may be counted
7		as a day of attendance for first grade pupils, and pupils
8		in full day kindergartens, and a session of 2 or more hours
9		may be counted as 1/2 day of attendance by pupils in
10		kindergartens which provide only 1/2 day of attendance.
11		(g) For children with disabilities who are below the
12		age of 6 years and who cannot attend 2 or more clock hours
13		because of their disability or immaturity, a session of not
14		less than one clock hour may be counted as 1/2 day of
15		attendance; however for such children whose educational
16		needs so require a session of 4 or more clock hours may be
17		counted as a full day of attendance.
18		(h) A recognized kindergarten which provides for only
19		1/2 day of attendance by each pupil shall not have more
20		than 1/2 day of attendance counted in any one day. However,
21		kindergartens may count 2 1/2 days of attendance in any 5
22		consecutive school days. When a pupil attends such a
23		kindergarten for 2 half days on any one school day, the
24		pupil shall have the following day as a day absent from
25		school, unless the school district obtains permission in
26		writing from the State Superintendent of Education.
27		Attendance at kindergartens which provide for a full day of
28		attendance by each pupil shall be counted the same as
29		attendance by first grade pupils. Only the first year of
30		attendance in one kindergarten shall be counted, except in
31		case of children who entered the kindergarten in their
32		fifth year whose educational development requires a second
33		year of kindergarten as determined under the rules and
34		regulations of the State Board of Education.

1		(G) Equalized Assessed Valuation Data.
2		(1) For purposes of the calculation of Available Local
3		Resources required pursuant to subsection (D), the State Board
4		of Education shall secure from the Department of Revenue the
5		value as equalized or assessed by the Department of Revenue of
6		all taxable property of every school district, together with
7		(i) the applicable tax rate used in extending taxes for the
8		funds of the district as of September 30 of the previous year
9		and (ii) the limiting rate for all school districts subject to
10		property tax extension limitations as imposed under the
11		Property Tax Extension Limitation Law.
12		The Department of Revenue shall add to the equalized
13		assessed value of all taxable property of each school district
14		situated entirely or partially within a county that is or was
15		subject to the alternative general homestead exemption
16		provisions of Section 15-176 of the Property Tax Code (i) an
17		amount equal to the total amount by which the homestead
18		exemption allowed under Section 15-176 of the Property Tax Code
19		for real property situated in that school district exceeds the
20		total amount that would have been allowed in that school
21		district if the maximum reduction under Section 15-176 was (i)
22		$4,500 in Cook County or $3,500 in all other counties in tax
23		year 2003 or (ii) $5,000 in all counties in tax year 2004 and
24		thereafter and (ii) an amount equal to the aggregate amount for
25		the taxable year of all additional exemptions under Section
26		15-175 of the Property Tax Code for owners with a household
27		income of $30,000 or less. The county clerk of any county that
28		is or was subject to the alternative general homestead
29		exemption provisions of Section 15-176 of the Property Tax Code
30		shall annually calculate and certify to the Department of
31		Revenue for each school district all homestead exemption
32		amounts under Section 15-176 of the Property Tax Code and all
33		amounts of additional exemptions under Section 15-175 of the

1		Property Tax Code for owners with a household income of $30,000
2		or less. It is the intent of this paragraph that if the general
3		homestead exemption for a parcel of property is determined
4		under Section 15-176 of the Property Tax Code rather than
5		Section 15-175, then the calculation of Available Local
6		Resources shall not be affected by the difference, if any,
7		between the amount of the general homestead exemption allowed
8		for that parcel of property under Section 15-176 of the
9		Property Tax Code and the amount that would have been allowed
10		had the general homestead exemption for that parcel of property
11		been determined under Section 15-175 of the Property Tax Code.
12		It is further the intent of this paragraph that if additional
13		exemptions are allowed under Section 15-175 of the Property Tax
14		Code for owners with a household income of less than $30,000,
15		then the calculation of Available Local Resources shall not be
16		affected by the difference, if any, because of those additional
17		exemptions.
18		This equalized assessed valuation, as adjusted further by
19		the requirements of this subsection, shall be utilized in the
20		calculation of Available Local Resources.
21		(2) The equalized assessed valuation in paragraph (1) shall
22		be adjusted, as applicable, in the following manner:
23		(a) For the purposes of calculating State aid under
24		this Section, with respect to any part of a school district
25		within a redevelopment project area in respect to which a
26		municipality has adopted tax increment allocation
27		financing pursuant to the Tax Increment Allocation
28		Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
29		of the Illinois Municipal Code or the Industrial Jobs
30		Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
31		Illinois Municipal Code, no part of the current equalized
32		assessed valuation of real property located in any such
33		project area which is attributable to an increase above the
34		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
27		thereafter, if a school district meets all of the criteria of
28		this subsection (G)(3), the school district's Available Local
29		Resources shall be calculated under subsection (D) using the
30		district's Extension Limitation Equalized Assessed Valuation
31		as calculated under this subsection (G)(3).
32		For purposes of this subsection (G)(3) the following terms
33		shall have the following meanings:
34		"Budget Year": The school year for which general State

1		aid is calculated and awarded under subsection (E).
2		"Base Tax Year": The property tax levy year used to
3		calculate the Budget Year allocation of general State 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 Property
10		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 Operating
14		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 defined
20		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 as
27		calculated by the State Board of Education shall be equal to
28		the product of the district's 1996 Equalized Assessed Valuation
29		and the district's Extension Limitation Ratio. For the
30		2000-2001 school year and each school year thereafter, the
31		Extension Limitation Equalized Assessed Valuation of a school
32		district as calculated by the State Board of Education shall be
33		equal to the product of the Equalized Assessed Valuation last
34		used in the calculation of general State aid and the district's

1		Extension Limitation Ratio. If the Extension Limitation
2		Equalized Assessed Valuation of a school district as calculated
3		under this subsection (G)(3) is less than the district's
4		equalized assessed valuation as calculated pursuant to
5		subsections (G)(1) and (G)(2), then for purposes of calculating
6		the district's general State aid for the Budget Year pursuant
7		to subsection (E), that Extension Limitation Equalized
8		Assessed Valuation shall be utilized to calculate the
9		district's Available Local Resources under subsection (D).
10		(4) For the purposes of calculating general State aid for
11		the 1999-2000 school year only, if a school district
12		experienced a triennial reassessment on the equalized assessed
13		valuation used in calculating its general State financial aid
14		apportionment for the 1998-1999 school year, the State Board of
15		Education shall calculate the Extension Limitation Equalized
16		Assessed Valuation that would have been used to calculate the
17		district's 1998-1999 general State aid. This amount shall equal
18		the product of the equalized assessed valuation used to
19		calculate general State aid for the 1997-1998 school year and
20		the district's Extension Limitation Ratio. If the Extension
21		Limitation Equalized Assessed Valuation of the school district
22		as calculated under this paragraph (4) is less than the
23		district's equalized assessed valuation utilized in
24		calculating the district's 1998-1999 general State aid
25		allocation, then for purposes of calculating the district's
26		general State aid pursuant to paragraph (5) of subsection (E),
27		that Extension Limitation Equalized Assessed Valuation shall
28		be utilized to calculate the district's Available Local
29		Resources.
30		(5) For school districts having a majority of their
31		equalized assessed valuation in any county except Cook, DuPage,
32		Kane, Lake, McHenry, or Will, if the amount of general State
33		aid allocated to the school district for the 1999-2000 school
34		year under the provisions of subsection (E), (H), and (J) of

1		this Section is less than the amount of general State aid
2		allocated to the district for the 1998-1999 school year under
3		these subsections, then the general State aid of the district
4		for the 1999-2000 school year only shall be increased by the
5		difference between these amounts. The total payments made under
6		this paragraph (5) shall not exceed $14,000,000. Claims shall
7		be prorated if they exceed $14,000,000.
8		(H) Supplemental General State Aid.
9		(1) In addition to the general State aid a school district
10		is allotted pursuant to subsection (E), qualifying school
11		districts shall receive a grant, paid in conjunction with a
12		district's payments of general State aid, for supplemental
13		general State aid based upon the concentration level of
14		children from low-income households within the school
15		district. Supplemental State aid grants provided for school
16		districts under this subsection shall be appropriated for
17		distribution to school districts as part of the same line item
18		in which the general State financial aid of school districts is
19		appropriated under this Section. If the appropriation in any
20		fiscal year for general State aid and supplemental general
21		State aid is insufficient to pay the amounts required under the
22		general State aid and supplemental general State aid
23		calculations, then the State Board of Education shall ensure
24		that each school district receives the full amount due for
25		general State aid and the remainder of the appropriation shall
26		be used for supplemental general State aid, which the State
27		Board of Education shall calculate and pay to eligible
28		districts on a prorated basis.
29		(1.5) This paragraph (1.5) applies only to those school
30		years preceding the 2003-2004 school year. For purposes of this
31		subsection (H), the term "Low-Income Concentration Level"
32		shall be the low-income eligible pupil count from the most
33		recently available federal census divided by the Average Daily

1		Attendance of the school district. If, however, (i) the
2		percentage decrease from the 2 most recent federal censuses in
3		the low-income eligible pupil count of a high school district
4		with fewer than 400 students exceeds by 75% or more the
5		percentage change in the total low-income eligible pupil count
6		of contiguous elementary school districts, whose boundaries
7		are coterminous with the high school district, or (ii) a high
8		school district within 2 counties and serving 5 elementary
9		school districts, whose boundaries are coterminous with the
10		high school district, has a percentage decrease from the 2 most
11		recent federal censuses in the low-income eligible pupil count
12		and there is a percentage increase in the total low-income
13		eligible pupil count of a majority of the elementary school
14		districts in excess of 50% from the 2 most recent federal
15		censuses, then the high school district's low-income eligible
16		pupil count from the earlier federal census shall be the number
17		used as the low-income eligible pupil count for the high school
18		district, for purposes of this subsection (H). The changes made
19		to this paragraph (1) by Public Act 92-28 shall apply to
20		supplemental general State aid grants for school years
21		preceding the 2003-2004 school year that are paid in fiscal
22		year 1999 or thereafter and to any State aid payments made in
23		fiscal year 1994 through fiscal year 1998 pursuant to
24		subsection 1(n) of Section 18-8 of this Code (which was
25		repealed on July 1, 1998), and any high school district that is
26		affected by Public Act 92-28 is entitled to a recomputation of
27		its supplemental general State aid grant or State aid paid in
28		any of those fiscal years. This recomputation shall not be
29		affected by any other funding.
30		(1.10) This paragraph (1.10) applies to the 2003-2004
31		school year and each school year thereafter. For purposes of
32		this subsection (H), the term "Low-Income Concentration Level"
33		shall, for each fiscal year, be the low-income eligible pupil
34		count as of July 1 of the immediately preceding fiscal year (as

1		determined by the Department of Human Services based on the
2		number of pupils who are eligible for at least one of the
3		following low income programs: Medicaid, KidCare, TANF, or Food
4		Stamps, excluding pupils who are eligible for services provided
5		by the Department of Children and Family Services, averaged
6		over the 2 immediately preceding fiscal years for fiscal year
7		2004 and over the 3 immediately preceding fiscal years for each
8		fiscal year thereafter) divided by the Average Daily Attendance
9		of the school district.
10		(2) Supplemental general State aid pursuant to this
11		subsection (H) shall be provided as follows for the 1998-1999,
12		1999-2000, and 2000-2001 school years only:
13		(a) For any school district with a Low Income
14		Concentration Level of at least 20% and less than 35%, the
15		grant for any school year shall be $800 multiplied by the
16		low income eligible pupil count.
17		(b) For any school district with a Low Income
18		Concentration Level of at least 35% and less than 50%, the
19		grant for the 1998-1999 school year shall be $1,100
20		multiplied by the low income eligible pupil count.
21		(c) For any school district with a Low Income
22		Concentration Level of at least 50% and less than 60%, the
23		grant for the 1998-99 school year shall be $1,500
24		multiplied by the low income eligible pupil count.
25		(d) For any school district with a Low Income
26		Concentration Level of 60% or more, the grant for the
27		1998-99 school year shall be $1,900 multiplied by the low
28		income eligible pupil count.
29		(e) For the 1999-2000 school year, the per pupil amount
30		specified in subparagraphs (b), (c), and (d) immediately
31		above shall be increased to $1,243, $1,600, and $2,000,
32		respectively.
33		(f) For the 2000-2001 school year, the per pupil
34		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
27		Concentration Level of 60% or more, the grant for each
28		school year shall be $2,080 multiplied by the low income
29		eligible pupil count.
30		(2.10) Except as otherwise provided, supplemental general
31		State aid pursuant to this subsection (H) shall be provided as
32		follows for the 2003-2004 school year and each school year
33		thereafter:
34		(a) For any school district with a Low Income

1		Concentration Level of 15% or less, the grant for each
2		school year shall be $355 multiplied by the low income
3		eligible pupil count.
4		(b) For any school district with a Low Income
5		Concentration Level greater than 15%, the grant for each
6		school year shall be $294.25 added to the product of $2,700
7		and the square of the Low Income Concentration Level, all
8		multiplied by the low income eligible pupil count.
9		For the 2003-2004 school year only, the grant shall be no
10		less than the grant for the 2002-2003 school year. For the
11		2004-2005 school year only, the grant shall be no less than the
12		grant for the 2002-2003 school year multiplied by 0.66. For the
13		2005-2006 school year only, the grant shall be no less than the
14		grant for the 2002-2003 school year multiplied by 0.33.
15		For the 2003-2004 school year only, the grant shall be no
16		greater than the grant received during the 2002-2003 school
17		year added to the product of 0.25 multiplied by the difference
18		between the grant amount calculated under subsection (a) or (b)
19		of this paragraph (2.10), whichever is applicable, and the
20		grant received during the 2002-2003 school year. For the
21		2004-2005 school year only, the grant shall be no greater than
22		the grant received during the 2002-2003 school year added to
23		the product of 0.50 multiplied by the difference between the
24		grant amount calculated under subsection (a) or (b) of this
25		paragraph (2.10), whichever is applicable, and the grant
26		received during the 2002-2003 school year. For the 2005-2006
27		school year only, the grant shall be no greater than the grant
28		received during the 2002-2003 school year added to the product
29		of 0.75 multiplied by the difference between the grant amount
30		calculated under subsection (a) or (b) of this paragraph
31		(2.10), whichever is applicable, and the grant received during
32		the 2002-2003 school year.
33		(3) School districts with an Average Daily Attendance of
34		more than 1,000 and less than 50,000 that qualify for

1		supplemental general State aid pursuant to this subsection
2		shall submit a plan to the State Board of Education prior to
3		October 30 of each year for the use of the funds resulting from
4		this grant of supplemental general State aid for the
5		improvement of instruction in which priority is given to
6		meeting the education needs of disadvantaged children. Such
7		plan shall be submitted in accordance with rules and
8		regulations promulgated by the State Board of Education.
9		(4) School districts with an Average Daily Attendance of
10		50,000 or more that qualify for supplemental general State aid
11		pursuant to this subsection shall be required to distribute
12		from funds available pursuant to this Section, no less than
13		$261,000,000 in accordance with the following requirements:
14		(a) The required amounts shall be distributed to the
15		attendance centers within the district in proportion to the
16		number of pupils enrolled at each attendance center who are
17		eligible to receive free or reduced-price lunches or
18		breakfasts under the federal Child Nutrition Act of 1966
19		and under the National School Lunch Act during the
20		immediately preceding school year.
21		(b) The distribution of these portions of supplemental
22		and general State aid among attendance centers according to
23		these requirements shall not be compensated for or
24		contravened by adjustments of the total of other funds
25		appropriated to any attendance centers, and the Board of
26		Education shall utilize funding from one or several sources
27		in order to fully implement this provision annually prior
28		to the opening of school.
29		(c) Each attendance center shall be provided by the
30		school district a distribution of noncategorical funds and
31		other categorical funds to which an attendance center is
32		entitled under law in order that the general State aid and
33		supplemental general State aid provided by application of
34		this subsection supplements rather than supplants the

1		noncategorical funds and other categorical funds provided
2		by the school district to the attendance centers.
3		(d) Any funds made available under this subsection that
4		by reason of the provisions of this subsection are not
5		required to be allocated and provided to attendance centers
6		may be used and appropriated by the board of the district
7		for any lawful school purpose.
8		(e) Funds received by an attendance center pursuant to
9		this subsection shall be used by the attendance center at
10		the discretion of the principal and local school council
11		for programs to improve educational opportunities at
12		qualifying schools through the following programs and
13		services: early childhood education, reduced class size or
14		improved adult to student classroom ratio, enrichment
15		programs, remedial assistance, attendance improvement, and
16		other educationally beneficial expenditures which
17		supplement the regular and basic programs as determined by
18		the State Board of Education. Funds provided shall not be
19		expended for any political or lobbying purposes as defined
20		by board rule.
21		(f) Each district subject to the provisions of this
22		subdivision (H)(4) shall submit an acceptable plan to meet
23		the educational needs of disadvantaged children, in
24		compliance with the requirements of this paragraph, to the
25		State Board of Education prior to July 15 of each year.
26		This plan shall be consistent with the decisions of local
27		school councils concerning the school expenditure plans
28		developed in accordance with part 4 of Section 34-2.3. The
29		State Board shall approve or reject the plan within 60 days
30		after its submission. If the plan is rejected, the district
31		shall give written notice of intent to modify the plan
32		within 15 days of the notification of rejection and then
33		submit a modified plan within 30 days after the date of the
34		written notice of intent to modify. Districts may amend

1		approved plans pursuant to rules promulgated by the State
2		Board of Education.
3		Upon notification by the State Board of Education that
4		the district has not submitted a plan prior to July 15 or a
5		modified plan within the time period specified herein, the
6		State aid funds affected by that plan or modified plan
7		shall be withheld by the State Board of Education until a
8		plan or modified plan is submitted.
9		If the district fails to distribute State aid to
10		attendance centers in accordance with an approved plan, the
11		plan for the following year shall allocate funds, in
12		addition to the funds otherwise required by this
13		subsection, to those attendance centers which were
14		underfunded during the previous year in amounts equal to
15		such underfunding.
16		For purposes of determining compliance with this
17		subsection in relation to the requirements of attendance
18		center funding, each district subject to the provisions of
19		this subsection shall submit as a separate document by
20		December 1 of each year a report of expenditure data for
21		the prior year in addition to any modification of its
22		current plan. If it is determined that there has been a
23		failure to comply with the expenditure provisions of this
24		subsection regarding contravention or supplanting, the
25		State Superintendent of Education shall, within 60 days of
26		receipt of the report, notify the district and any affected
27		local school council. The district shall within 45 days of
28		receipt of that notification inform the State
29		Superintendent of Education of the remedial or corrective
30		action to be taken, whether by amendment of the current
31		plan, if feasible, or by adjustment in the plan for the
32		following year. Failure to provide the expenditure report
33		or the notification of remedial or corrective action in a
34		timely manner shall result in a withholding of the affected

1		funds.
2		The State Board of Education shall promulgate rules and
3		regulations to implement the provisions of this
4		subsection. No funds shall be released under this
5		subdivision (H)(4) to any district that has not submitted a
6		plan that has been approved by the State Board of
7		Education.
8		(I) General State Aid for Newly Configured School Districts.
9		(1) For a new school district formed by combining property
10		included totally within 2 or more previously existing school
11		districts, for its first year of existence the general State
12		aid and supplemental general State aid calculated under this
13		Section shall be computed for the new district and for the
14		previously existing districts for which property is totally
15		included within the new district. If the computation on the
16		basis of the previously existing districts is greater, a
17		supplementary payment equal to the difference shall be made for
18		the first 4 years of existence of the new district.
19		(2) For a school district which annexes all of the
20		territory of one or more entire other school districts, for the
21		first year during which the change of boundaries attributable
22		to such annexation becomes effective for all purposes as
23		determined under Section 7-9 or 7A-8, the general State aid and
24		supplemental general State aid calculated under this Section
25		shall be computed for the annexing district as constituted
26		after the annexation and for the annexing and each annexed
27		district as constituted prior to the annexation; and if the
28		computation on the basis of the annexing and annexed districts
29		as constituted prior to the annexation is greater, a
30		supplementary payment equal to the difference shall be made for
31		the first 4 years of existence of the annexing school district
32		as constituted upon such annexation.
33		(3) For 2 or more school districts which annex all of the

1		territory of one or more entire other school districts, and for
2		2 or more community unit districts which result upon the
3		division (pursuant to petition under Section 11A-2) of one or
4		more other unit school districts into 2 or more parts and which
5		together include all of the parts into which such other unit
6		school district or districts are so divided, for the first year
7		during which the change of boundaries attributable to such
8		annexation or division becomes effective for all purposes as
9		determined under Section 7-9 or 11A-10, as the case may be, the
10		general State aid and supplemental general State aid calculated
11		under this Section shall be computed for each annexing or
12		resulting district as constituted after the annexation or
13		division and for each annexing and annexed district, or for
14		each resulting and divided district, as constituted prior to
15		the annexation or division; and if the aggregate of the general
16		State aid and supplemental general State aid as so computed for
17		the annexing or resulting districts as constituted after the
18		annexation or division is less than the aggregate of the
19		general State aid and supplemental general State aid as so
20		computed for the annexing and annexed districts, or for the
21		resulting and divided districts, as constituted prior to the
22		annexation or division, then a supplementary payment equal to
23		the difference shall be made and allocated between or among the
24		annexing or resulting districts, as constituted upon such
25		annexation or division, for the first 4 years of their
26		existence. The total difference payment shall be allocated
27		between or among the annexing or resulting districts in the
28		same ratio as the pupil enrollment from that portion of the
29		annexed or divided district or districts which is annexed to or
30		included in each such annexing or resulting district bears to
31		the total pupil enrollment from the entire annexed or divided
32		district or districts, as such pupil enrollment is determined
33		for the school year last ending prior to the date when the
34		change of boundaries attributable to the annexation or division

1		becomes effective for all purposes. The amount of the total
2		difference payment and the amount thereof to be allocated to
3		the annexing or resulting districts shall be computed by the
4		State Board of Education on the basis of pupil enrollment and
5		other data which shall be certified to the State Board of
6		Education, on forms which it shall provide for that purpose, by
7		the regional superintendent of schools for each educational
8		service region in which the annexing and annexed districts, or
9		resulting and divided districts are located.
10		(3.5) Claims for financial assistance under this
11		subsection (I) shall not be recomputed except as expressly
12		provided under this Section.
13		(4) Any supplementary payment made under this subsection
14		(I) shall be treated as separate from all other payments made
15		pursuant to this Section.
16		(J) Supplementary Grants in Aid.
17		(1) Notwithstanding any other provisions of this Section,
18		the amount of the aggregate general State aid in combination
19		with supplemental general State aid under this Section for
20		which each school district is eligible shall be no less than
21		the amount of the aggregate general State aid entitlement that
22		was received by the district under Section 18-8 (exclusive of
23		amounts received under subsections 5(p) and 5(p-5) of that
24		Section) for the 1997-98 school year, pursuant to the
25		provisions of that Section as it was then in effect. If a
26		school district qualifies to receive a supplementary payment
27		made under this subsection (J), the amount of the aggregate
28		general State aid in combination with supplemental general
29		State aid under this Section which that district is eligible to
30		receive for each school year shall be no less than the amount
31		of the aggregate general State aid entitlement that was
32		received by the district under Section 18-8 (exclusive of
33		amounts received under subsections 5(p) and 5(p-5) of that

1		Section) for the 1997-1998 school year, pursuant to the
2		provisions of that Section as it was then in effect.
3		(2) If, as provided in paragraph (1) of this subsection
4		(J), a school district is to receive aggregate general State
5		aid in combination with supplemental general State aid under
6		this Section for the 1998-99 school year and any subsequent
7		school year that in any such school year is less than the
8		amount of the aggregate general State aid entitlement that the
9		district received for the 1997-98 school year, the school
10		district shall also receive, from a separate appropriation made
11		for purposes of this subsection (J), a supplementary payment
12		that is equal to the amount of the difference in the aggregate
13		State aid figures as described in paragraph (1).
14		(3) (Blank).
15		(K) Grants to Laboratory and Alternative Schools.
16		In calculating the amount to be paid to the governing board
17		of a public university that operates a laboratory school under
18		this Section or to any alternative school that is operated by a
19		regional superintendent of schools, the State Board of
20		Education shall require by rule such reporting requirements as
21		it deems necessary.
22		As used in this Section, "laboratory school" means a public
23		school which is created and operated by a public university and
24		approved by the State Board of Education. The governing board
25		of a public university which receives funds from the State
26		Board under this subsection (K) may not increase the number of
27		students enrolled in its laboratory school from a single
28		district, if that district is already sending 50 or more
29		students, except under a mutual agreement between the school
30		board of a student's district of residence and the university
31		which operates the laboratory school. A laboratory school may
32		not have more than 1,000 students, excluding students with
33		disabilities in a special education program.

1		As used in this Section, "alternative school" means a
2		public school which is created and operated by a Regional
3		Superintendent of Schools and approved by the State Board of
4		Education. Such alternative schools may offer courses of
5		instruction for which credit is given in regular school
6		programs, courses to prepare students for the high school
7		equivalency testing program or vocational and occupational
8		training. A regional superintendent of schools may contract
9		with a school district or a public community college district
10		to operate an alternative school. An alternative school serving
11		more than one educational service region may be established by
12		the regional superintendents of schools of the affected
13		educational service regions. An alternative school serving
14		more than one educational service region may be operated under
15		such terms as the regional superintendents of schools of those
16		educational service regions may agree.
17		Each laboratory and alternative school shall file, on forms
18		provided by the State Superintendent of Education, an annual
19		State aid claim which states the Average Daily Attendance of
20		the school's students by month. The best 3 months' Average
21		Daily Attendance shall be computed for each school. The general
22		State aid entitlement shall be computed by multiplying the
23		applicable Average Daily Attendance by the Foundation Level as
24		determined under this Section.
25		(L) Payments, Additional Grants in Aid and Other Requirements.
26		(1) For a school district operating under the financial
27		supervision of an Authority created under Article 34A, the
28		general State aid otherwise payable to that district under this
29		Section, but not the supplemental general State aid, shall be
30		reduced by an amount equal to the budget for the operations of
31		the Authority as certified by the Authority to the State Board
32		of Education, and an amount equal to such reduction shall be
33		paid to the Authority created for such district for its

1		operating expenses in the manner provided in Section 18-11. The
2		remainder of general State school aid for any such district
3		shall be paid in accordance with Article 34A when that Article
4		provides for a disposition other than that provided by this
5		Article.
6		(2) (Blank).
7		(3) Summer school. Summer school payments shall be made as
8		provided in Section 18-4.3.
9		(M) Education Funding Advisory Board.
10		The Education Funding Advisory Board, hereinafter in this
11		subsection (M) referred to as the "Board", is hereby created.
12		The Board shall consist of 5 members who are appointed by the
13		Governor, by and with the advice and consent of the Senate. The
14		members appointed shall include representatives of education,
15		business, and the general public. One of the members so
16		appointed shall be designated by the Governor at the time the
17		appointment is made as the chairperson of the Board. The
18		initial members of the Board may be appointed any time after
19		the effective date of this amendatory Act of 1997. The regular
20		term of each member of the Board shall be for 4 years from the
21		third Monday of January of the year in which the term of the
22		member's appointment is to commence, except that of the 5
23		initial members appointed to serve on the Board, the member who
24		is appointed as the chairperson shall serve for a term that
25		commences on the date of his or her appointment and expires on
26		the third Monday of January, 2002, and the remaining 4 members,
27		by lots drawn at the first meeting of the Board that is held
28		after all 5 members are appointed, shall determine 2 of their
29		number to serve for terms that commence on the date of their
30		respective appointments and expire on the third Monday of
31		January, 2001, and 2 of their number to serve for terms that
32		commence on the date of their respective appointments and
33		expire on the third Monday of January, 2000. All members

1		appointed to serve on the Board shall serve until their
2		respective successors are appointed and confirmed. Vacancies
3		shall be filled in the same manner as original appointments. If
4		a vacancy in membership occurs at a time when the Senate is not
5		in session, the Governor shall make a temporary appointment
6		until the next meeting of the Senate, when he or she shall
7		appoint, by and with the advice and consent of the Senate, a
8		person to fill that membership for the unexpired term. If the
9		Senate is not in session when the initial appointments are
10		made, those appointments shall be made as in the case of
11		vacancies.
12		The Education Funding Advisory Board shall be deemed
13		established, and the initial members appointed by the Governor
14		to serve as members of the Board shall take office, on the date
15		that the Governor makes his or her appointment of the fifth
16		initial member of the Board, whether those initial members are
17		then serving pursuant to appointment and confirmation or
18		pursuant to temporary appointments that are made by the
19		Governor as in the case of vacancies.
20		The State Board of Education shall provide such staff
21		assistance to the Education Funding Advisory Board as is
22		reasonably required for the proper performance by the Board of
23		its responsibilities.
24		For school years after the 2000-2001 school year, the
25		Education Funding Advisory Board, in consultation with the
26		State Board of Education, shall make recommendations as
27		provided in this subsection (M) to the General Assembly for the
28		foundation level under subdivision (B)(3) of this Section and
29		for the supplemental general State aid grant level under
30		subsection (H) of this Section for districts with high
31		concentrations of children from poverty. The recommended
32		foundation level shall be determined based on a methodology
33		which incorporates the basic education expenditures of
34		low-spending schools exhibiting high academic performance. The

1		Education Funding Advisory Board shall make such
2		recommendations to the General Assembly on January 1 of odd
3		numbered years, beginning January 1, 2001.
4		(N) (Blank).
5		(O) References.
6		(1) References in other laws to the various subdivisions of
7		Section 18-8 as that Section existed before its repeal and
8		replacement by this Section 18-8.05 shall be deemed to refer to
9		the corresponding provisions of this Section 18-8.05, to the
10		extent that those references remain applicable.
11		(2) References in other laws to State Chapter 1 funds shall
12		be deemed to refer to the supplemental general State aid
13		provided under subsection (H) of this Section.
14		(Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29,
15		eff. 7-1-01; 92-269, eff. 8-7-01; 92-604, eff. 7-1-02; 92-636,
16		eff. 7-11-02; 92-651, eff. 7-11-02; 93-21, eff. 7-1-03.)

17		Section 40. The Criminal Code of 1961 is amended by
18		changing Section 17A-1 as follows:
19		(720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)
20		Sec. 17A-1. Persons under deportation order; ineligible
21		for benefits. An individual against whom a United States
22		Immigration Judge has issued an order of deportation which has
23		been affirmed by the Board of Immigration Review, as well as an
24		individual who appeals such an order pending appeal, under
25		paragraph 19 of Section 241(a) of the Immigration and
26		Nationality Act relating to persecution of others on account of
27		race, religion, national origin or political opinion under the
28		direction of or in association with the Nazi government of
29		Germany or its allies, shall be ineligible for the following
30		benefits authorized by State law:

1		(a) The homestead exemptions exemption and homestead
2		improvement exemption under Sections 15-170, 15-175, 15-176,
3		and 15-180 of the Property Tax Code.
4		(b) Grants under the Senior Citizens and Disabled Persons
5		Property Tax Relief and Pharmaceutical Assistance Act.
6		(c) The double income tax exemption conferred upon persons
7		65 years of age or older by Section 204 of the Illinois Income
8		Tax Act.
9		(d) Grants provided by the Department on Aging.
10		(e) Reductions in vehicle registration fees under Section
11		3-806.3 of the Illinois Vehicle Code.
12		(f) Free fishing and reduced fishing license fees under
13		Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
14		(g) Tuition free courses for senior citizens under the
15		Senior Citizen Courses Act.
16		(h) Any benefits under the Illinois Public Aid Code.
17		(Source: P.A. 87-895; 88-670, eff. 12-2-94.)

18		Section 90. The State Mandates Act is amended by adding
19		Section 8.28 as follows:
20		(30 ILCS 805/8.28 new)
21		Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8
22		of this Act, no reimbursement by the State is required for the
23		implementation of any mandate created by the Senior Citizens
24		Assessment Freeze Homestead Exemption under Section 15-172 of
25		the Property Tax Code, the General Homestead Exemption under
26		Section 15-175 of the Property Tax Code, the alternative
27		General Homestead Exemption under Section 15-176 of the
28		Property Tax Code, the Homestead Improvements Exemption under
29		Section 15-180 of the Property Tax Code, and by this amendatory
30		Act of the 93rd General Assembly.

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