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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||
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, 15-175, and | ||||||||||||||||||||||||
17 | 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, |
| |||||||
| |||||||
1 | from
which shall be deducted the homestead exemptions provided | ||||||
2 | by Sections
15-170, 15-175, and 15-176 , and 15-177 of the | ||||||
3 | Property Tax Code, and shall certify such
amount as the
"total | ||||||
4 | initial equalized assessed value" of the taxable real property | ||||||
5 | within
the economic development project area.
| ||||||
6 | (b) After the county clerk has certified the "total initial | ||||||
7 | equalized
assessed value" of the taxable real property in the | ||||||
8 | economic development
project area, then in respect to every | ||||||
9 | taxing district containing an
economic development project | ||||||
10 | area, the county clerk or any other official
required by law to | ||||||
11 | ascertain the amount of the equalized assessed value of
all | ||||||
12 | taxable property within that taxing district for the purpose of
| ||||||
13 | computing the rate per cent of tax to be extended upon taxable | ||||||
14 | property
within that taxing district, shall in every year that | ||||||
15 | tax increment
allocation financing is in effect ascertain the | ||||||
16 | amount of value of taxable
property in an economic development | ||||||
17 | project area by including in that
amount the lower of the | ||||||
18 | current equalized assessed value or the certified
"total | ||||||
19 | initial equalized assessed value" of all taxable real property | ||||||
20 | in
such area. The rate per cent of tax determined shall be | ||||||
21 | extended to the current
equalized assessed value of all | ||||||
22 | property in the economic development project
area in the same | ||||||
23 | manner as the rate per cent of tax is extended to all other
| ||||||
24 | taxable property in the taxing district. The method of | ||||||
25 | allocating taxes
established under this Section shall | ||||||
26 | terminate when the municipality adopts an
ordinance dissolving |
| |||||||
| |||||||
1 | the special tax allocation fund for the economic
development | ||||||
2 | project area, terminating the economic development project | ||||||
3 | area,
and terminating the use of tax increment allocation | ||||||
4 | financing for the economic
development project area. This Act | ||||||
5 | shall not be construed as relieving
property owners within an | ||||||
6 | economic development project area from paying a
uniform rate of | ||||||
7 | taxes upon the current equalized assessed value of their
| ||||||
8 | taxable property as provided in the Property Tax Code.
| ||||||
9 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
10 | Section 10. The Property Tax Code is amended by changing | ||||||
11 | Sections 14-15, 15-10, 15-170, 15-175, 18-178, 18-185, and | ||||||
12 | 20-178 and by adding Sections 9-147, 15-177, and 18-178 as | ||||||
13 | follows:
| ||||||
14 | (35 ILCS 200/9-147 new)
| ||||||
15 | Sec. 9-147. Statutory level of assessment for homestead | ||||||
16 | property in Cook County. Beginning with the 2007 taxable year, | ||||||
17 | in Cook County, any tract or lot of property that is classified | ||||||
18 | as homestead property must be valued at 100% of its fair cash | ||||||
19 | value.
| ||||||
20 | (35 ILCS 200/14-15)
| ||||||
21 | Sec. 14-15. Certificate of error; counties of 3,000,000 or | ||||||
22 | more.
| ||||||
23 | (a) In counties with 3,000,000 or more inhabitants, if, |
| |||||||
| |||||||
1 | after the
assessment is certified pursuant to Section 16-150, | ||||||
2 | but subject to the
limitations of subsection (c) of this | ||||||
3 | Section,
the county assessor discovers an error or mistake in | ||||||
4 | the assessment, the
assessor shall execute a certificate | ||||||
5 | setting forth the nature and cause of the
error. The | ||||||
6 | certificate when endorsed by the county assessor, or when | ||||||
7 | endorsed
by the county assessor and board of appeals (until the | ||||||
8 | first Monday in December
1998 and the board of review beginning | ||||||
9 | the first Monday in December 1998 and
thereafter) where the | ||||||
10 | certificate is executed for any assessment which was the
| ||||||
11 | subject of a complaint filed in the board of appeals (until the | ||||||
12 | first Monday in
December 1998 and the board of review beginning | ||||||
13 | the first Monday in December
1998 and thereafter) for the tax | ||||||
14 | year for which the certificate is issued,
may, either be | ||||||
15 | certified according
to the procedure authorized by this Section | ||||||
16 | or
be presented and received in evidence in any court of | ||||||
17 | competent
jurisdiction.
Certification is authorized, at the | ||||||
18 | discretion of the county assessor, for:
(1) certificates of | ||||||
19 | error allowing homestead exemptions pursuant to Sections
| ||||||
20 | 15-170, 15-172, 15-175, and 15-176 , and 15-177 ; (2) | ||||||
21 | certificates of error on
residential property
of 6 units or | ||||||
22 | less; (3) certificates of error allowing exemption of the
| ||||||
23 | property pursuant to Section 14-25; and (4) other certificates | ||||||
24 | of error
reducing assessed value by less than $100,000. Any | ||||||
25 | certificate of error not
certified shall be presented to the | ||||||
26 | court.
The county assessor shall develop reasonable procedures |
| |||||||
| |||||||
1 | for the filing and
processing of certificates of error. Prior | ||||||
2 | to the certification or
presentation to the court, the county | ||||||
3 | assessor or his or her designee shall
execute and include in | ||||||
4 | the certificate of error a statement attesting that all
| ||||||
5 | procedural requirements pertaining to the issuance of the | ||||||
6 | certificate of error
have been met and that in fact an error | ||||||
7 | exists.
When so
introduced in evidence such certificate shall | ||||||
8 | become a part of the court
records, and shall not be removed | ||||||
9 | from the files except upon the order of the
court.
| ||||||
10 | Certificates of error that will be presented to the court | ||||||
11 | shall be filed as
an
objection in the application for judgment | ||||||
12 | and order of sale for the year in
relation to which the | ||||||
13 | certificate is made
or as an amendment to the objection
under | ||||||
14 | subsection (b).
Certificates of error that are to be
certified | ||||||
15 | according to the procedure authorized by this Section need not | ||||||
16 | be
presented to the court as an objection or an amendment under | ||||||
17 | subsection
(b). The State's Attorney of the county
in which the | ||||||
18 | property is situated shall mail a copy of any final judgment
| ||||||
19 | entered by the court regarding any certificate of error to the
| ||||||
20 | taxpayer of record for
the year in question.
| ||||||
21 | Any unpaid taxes after the entry of the final judgment by | ||||||
22 | the court or
certification on
certificates issued under this | ||||||
23 | Section may be included in a special tax sale,
provided that an | ||||||
24 | advertisement is published and a notice is mailed to the
person | ||||||
25 | in whose name the taxes were last assessed, in a form and | ||||||
26 | manner
substantially similar to the advertisement and notice |
| |||||||
| |||||||
1 | required under Sections
21-110 and 21-135. The advertisement | ||||||
2 | and sale shall be subject to all
provisions of law regulating | ||||||
3 | the annual advertisement and sale of delinquent
property, to | ||||||
4 | the extent that those provisions may be made applicable.
| ||||||
5 | A certificate of error certified under this Section shall | ||||||
6 | be given effect by the county treasurer, who shall mark the tax
| ||||||
7 | books and, upon receipt of one of the following certificates | ||||||
8 | from the county assessor
or the county assessor and the board | ||||||
9 | of
review
where the board of review is
required to endorse the | ||||||
10 | certificate of error,
shall issue refunds to the taxpayer | ||||||
11 | accordingly:
| ||||||
12 | "CERTIFICATION
| ||||||
13 | I, .................., county assessor, hereby certify | ||||||
14 | that the Certificates
of Error set out on the attached list | ||||||
15 | have been duly issued to correct an
error or mistake in the | ||||||
16 | assessment."
| ||||||
17 | "CERTIFICATION
| ||||||
18 | I, .................., county assessor, and we,
| ||||||
19 | ........................................................,
| ||||||
20 | members of the board of review,
hereby certify that the | ||||||
21 | Certificates
of Error set out on the attached list have | ||||||
22 | been duly issued to correct an
error or mistake in the | ||||||
23 | assessment and that any certificates of error required
to
| ||||||
24 | be endorsed by the
board of review
have been so endorsed."
|
| |||||||
| |||||||
1 | The county treasurer has the power to mark the tax books to | ||||||
2 | reflect
the issuance of certificates of error
certified | ||||||
3 | according to
the procedure authorized in this Section for | ||||||
4 | certificates of error issued under
Section 14-25 or | ||||||
5 | certificates of error
issued to and including 3
years after the | ||||||
6 | date on which the annual judgment and order of sale for that
| ||||||
7 | tax year was first entered. The county
treasurer has the power | ||||||
8 | to issue refunds to the taxpayer as set forth
above until all | ||||||
9 | refunds authorized by this Section have been completed.
| ||||||
10 | To the extent that the certificate of error obviates the | ||||||
11 | liability for
nonpayment of taxes, certification of a | ||||||
12 | certificate of error according to the
procedure authorized in | ||||||
13 | this Section shall operate to vacate any judgment or
forfeiture | ||||||
14 | as to that year's taxes, and the warrant books and judgment | ||||||
15 | books
shall be marked to reflect that the judgment or | ||||||
16 | forfeiture has been vacated.
| ||||||
17 | (b) Nothing in subsection (a) of this Section shall be | ||||||
18 | construed to
prohibit the execution, endorsement, issuance, | ||||||
19 | and adjudication of a
certificate of error if (i) the annual | ||||||
20 | judgment and order of sale for the tax
year in question is | ||||||
21 | reopened for further proceedings upon consent of the county
| ||||||
22 | collector and county assessor, represented by the State's | ||||||
23 | Attorney, and (ii) a
new final judgment is subsequently entered | ||||||
24 | pursuant to the certificate. This
subsection (b) shall be | ||||||
25 | construed as declarative of existing law and not as a
new |
| |||||||
| |||||||
1 | enactment.
| ||||||
2 | (c) No certificate of error, other than a certificate to | ||||||
3 | establish an
exemption under Section 14-25, shall be executed | ||||||
4 | for any tax year more than 3
years after the date on which the | ||||||
5 | annual judgment and order of sale for that
tax year was first | ||||||
6 | entered, except that during calendar years 1999 and 2000 a
| ||||||
7 | certificate of error may
be
executed
for any tax year, provided | ||||||
8 | that the error or mistake in the assessment was
discovered no
| ||||||
9 | more than 3 years after the date on which the annual judgment | ||||||
10 | and order of sale
for that
tax year was first entered.
| ||||||
11 | (d) The time limitation of subsection (c) shall not apply | ||||||
12 | to a certificate
of error correcting an assessment to $1, under | ||||||
13 | Section 10-35, on a parcel that
a subdivision or planned | ||||||
14 | development has acquired by adverse possession, if
during the | ||||||
15 | tax year for which the certificate is executed the subdivision | ||||||
16 | or
planned development used the parcel as common area, as | ||||||
17 | defined in Section
10-35, and if application for the | ||||||
18 | certificate of error is made prior to
December 1, 1997.
| ||||||
19 | (e) The changes made by this amendatory Act of the 91st | ||||||
20 | General
Assembly apply to certificates
of error issued before, | ||||||
21 | on, and after the effective date of this amendatory Act
of the | ||||||
22 | 91st General Assembly.
| ||||||
23 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
24 | (35 ILCS 200/15-10)
| ||||||
25 | Sec. 15-10. Exempt property; procedures for certification. |
| |||||||
| |||||||
1 | All property
granted an exemption by the Department pursuant to | ||||||
2 | the requirements of
Section 15-5 and
described in the Sections | ||||||
3 | following Section 15-30 and preceding Section 16-5,
to the | ||||||
4 | extent therein limited, is exempt from taxation.
In order to | ||||||
5 | maintain that exempt status, the titleholder or the owner of | ||||||
6 | the
beneficial interest of any property
that
is exempt must | ||||||
7 | file with the chief county assessment
officer, on or before | ||||||
8 | January 31 of each year (May 31 in the case of property
| ||||||
9 | exempted by Section 15-170), an affidavit stating whether there | ||||||
10 | has been any
change in the ownership or use of the property or | ||||||
11 | the status of the
owner-resident, or that a disabled veteran | ||||||
12 | who qualifies under Section 15-165
owned and used the property | ||||||
13 | as of January 1 of that year.
The nature of any
change shall be | ||||||
14 | stated in the affidavit. Failure to file an affidavit shall,
in | ||||||
15 | the discretion of the assessment officer, constitute cause to | ||||||
16 | terminate the
exemption of that property, notwithstanding any | ||||||
17 | other provision of this Code.
Owners of 5 or more such exempt | ||||||
18 | parcels within a county may file a single
annual affidavit in | ||||||
19 | lieu of an affidavit for each parcel. The assessment
officer, | ||||||
20 | upon request, shall furnish an affidavit form to the owners, in | ||||||
21 | which
the owner may state whether there has been any change in | ||||||
22 | the ownership or use
of the property or status of the owner or | ||||||
23 | resident as of January 1 of that
year. The owner of 5 or more | ||||||
24 | exempt parcels shall list all the properties
giving the same | ||||||
25 | information for each parcel as required of owners who file
| ||||||
26 | individual affidavits.
|
| |||||||
| |||||||
1 | However, titleholders or owners of the beneficial interest | ||||||
2 | in any property
exempted under any of the following provisions | ||||||
3 | are not required to
submit an annual filing under this Section:
| ||||||
4 | (1) Section 15-45 (burial grounds) in counties of less | ||||||
5 | than 3,000,000
inhabitants and owned by a not-for-profit
| ||||||
6 | organization.
| ||||||
7 | (2) Section 15-40.
| ||||||
8 | (3) Section 15-50 (United States property).
| ||||||
9 | If there is a change in use or ownership, however, notice | ||||||
10 | must be filed
pursuant to Section 15-20.
| ||||||
11 | An application for homestead exemptions shall be filed as | ||||||
12 | provided in
Section 15-170 (senior citizens homestead | ||||||
13 | exemption), Section 15-172 (senior
citizens assessment freeze | ||||||
14 | homestead exemption), and Sections
15-175 and 15-176
(general
| ||||||
15 | homestead exemption), and 15-177 (Cook County homestead | ||||||
16 | exemption), respectively.
| ||||||
17 | (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02; | ||||||
18 | 93-715, eff. 7-12-04.)
| ||||||
19 | (35 ILCS 200/15-170)
| ||||||
20 | Sec. 15-170. Senior Citizens Homestead Exemption. An | ||||||
21 | annual homestead
exemption limited, except as described here | ||||||
22 | with relation to cooperatives or
life care facilities, to a
| ||||||
23 | maximum reduction set forth below from the property's value, as | ||||||
24 | equalized or
assessed by the Department, is granted for | ||||||
25 | property that is occupied as a
residence by a person 65 years |
| |||||||
| |||||||
1 | of age or older who is liable for paying real
estate taxes on | ||||||
2 | the property and is an owner of record of the property or has a
| ||||||
3 | legal or equitable interest therein as evidenced by a written | ||||||
4 | instrument,
except for a leasehold interest, other than a | ||||||
5 | leasehold interest of land on
which a single family residence | ||||||
6 | is located, which is occupied as a residence by
a person 65 | ||||||
7 | years or older who has an ownership interest therein, legal,
| ||||||
8 | equitable or as a lessee, and on which he or she is liable for | ||||||
9 | the payment
of property taxes. Before taxable year 2004, the | ||||||
10 | maximum reduction shall be $2,500 in counties with
3,000,000 or | ||||||
11 | more inhabitants and $2,000 in all other counties. For taxable | ||||||
12 | years 2004 through 2005, the maximum reduction shall be $3,000 | ||||||
13 | in all counties. For taxable years 2006 and thereafter, the | ||||||
14 | maximum reduction shall be $3,500 in all counties.
| ||||||
15 | For land
improved with an apartment building owned and | ||||||
16 | operated as a cooperative, the maximum reduction from the value | ||||||
17 | of the property, as
equalized
by the Department, shall be | ||||||
18 | multiplied by the number of apartments or units
occupied by a | ||||||
19 | person 65 years of age or older who is liable, by contract with
| ||||||
20 | the owner or owners of record, for paying property taxes on the | ||||||
21 | property and
is an owner of record of a legal or equitable | ||||||
22 | interest in the cooperative
apartment building, other than a | ||||||
23 | leasehold interest. For land improved with
a life care | ||||||
24 | facility, the maximum reduction from the value of the property, | ||||||
25 | as
equalized by the Department, shall be multiplied by the | ||||||
26 | number of apartments or
units occupied by persons 65 years of |
| |||||||
| |||||||
1 | age or older, irrespective of any legal,
equitable, or | ||||||
2 | leasehold interest in the facility, who are liable, under a
| ||||||
3 | contract with the owner or owners of record of the facility, | ||||||
4 | for paying
property taxes on the property. In a
cooperative or | ||||||
5 | a life care facility where a
homestead exemption has been | ||||||
6 | granted, the cooperative association or the
management firm of | ||||||
7 | the cooperative or facility shall credit the savings
resulting | ||||||
8 | from that exemption only to
the apportioned tax liability of | ||||||
9 | the owner or resident who qualified for
the exemption.
Any | ||||||
10 | person who willfully refuses to so credit the savings shall be | ||||||
11 | guilty of a
Class B misdemeanor. Under this Section and | ||||||
12 | Sections 15-175 and 15-176, and 15-177, "life care
facility" | ||||||
13 | means a facility as defined in Section 2 of the Life Care | ||||||
14 | Facilities
Act, with which the applicant for the homestead | ||||||
15 | exemption has a life care
contract as defined in that Act.
| ||||||
16 | When a homestead exemption has been granted under this | ||||||
17 | Section and the person
qualifying subsequently becomes a | ||||||
18 | resident of a facility licensed under the
Nursing Home Care | ||||||
19 | Act, the exemption shall continue so long as the residence
| ||||||
20 | continues to be occupied by the qualifying person's spouse if | ||||||
21 | the spouse is 65
years of age or older, or if the residence | ||||||
22 | remains unoccupied but is still
owned by the person qualified | ||||||
23 | for the homestead exemption.
| ||||||
24 | A person who will be 65 years of age
during the current | ||||||
25 | assessment year
shall
be eligible to apply for the homestead | ||||||
26 | exemption during that assessment
year.
Application shall be |
| |||||||
| |||||||
1 | made during the application period in effect for the
county of | ||||||
2 | his residence.
| ||||||
3 | Beginning with assessment year 2003, for taxes payable in | ||||||
4 | 2004,
property
that is first occupied as a residence after | ||||||
5 | January 1 of any assessment year by
a person who is eligible | ||||||
6 | for the senior citizens homestead exemption under this
Section | ||||||
7 | must be granted a pro-rata exemption for the assessment year. | ||||||
8 | The
amount of the pro-rata exemption is the exemption
allowed | ||||||
9 | in the county under this Section divided by 365 and multiplied | ||||||
10 | by the
number of days during the assessment year the property | ||||||
11 | is occupied as a
residence by a
person eligible for the | ||||||
12 | exemption under this Section. The chief county
assessment | ||||||
13 | officer must adopt reasonable procedures to establish | ||||||
14 | eligibility
for this pro-rata exemption.
| ||||||
15 | The assessor or chief county assessment officer may | ||||||
16 | determine the eligibility
of a life care facility to receive | ||||||
17 | the benefits provided by this Section, by
affidavit, | ||||||
18 | application, visual inspection, questionnaire or other | ||||||
19 | reasonable
methods in order to insure that the tax savings | ||||||
20 | resulting from the exemption
are credited by the management | ||||||
21 | firm to the apportioned tax liability of each
qualifying | ||||||
22 | resident. The assessor may request reasonable proof that the
| ||||||
23 | management firm has so credited the exemption.
| ||||||
24 | The chief county assessment officer of each county with | ||||||
25 | less than 3,000,000
inhabitants shall provide to each person | ||||||
26 | allowed a homestead exemption under
this Section a form to |
| |||||||
| |||||||
1 | designate any other person to receive a
duplicate of any notice | ||||||
2 | of delinquency in the payment of taxes assessed and
levied | ||||||
3 | under this Code on the property of the person receiving the | ||||||
4 | exemption.
The duplicate notice shall be in addition to the | ||||||
5 | notice required to be
provided to the person receiving the | ||||||
6 | exemption, and shall be given in the
manner required by this | ||||||
7 | Code. The person filing the request for the duplicate
notice | ||||||
8 | shall pay a fee of $5 to cover administrative costs to the | ||||||
9 | supervisor of
assessments, who shall then file the executed | ||||||
10 | designation with the county
collector. Notwithstanding any | ||||||
11 | other provision of this Code to the contrary,
the filing of | ||||||
12 | such an executed designation requires the county collector to
| ||||||
13 | provide duplicate notices as indicated by the designation. A | ||||||
14 | designation may
be rescinded by the person who executed such | ||||||
15 | designation at any time, in the
manner and form required by the | ||||||
16 | chief county assessment officer.
| ||||||
17 | The assessor or chief county assessment officer may | ||||||
18 | determine the
eligibility of residential property to receive | ||||||
19 | the homestead exemption provided
by this Section by | ||||||
20 | application, visual inspection, questionnaire or other
| ||||||
21 | reasonable methods. The determination shall be made in | ||||||
22 | accordance with
guidelines established by the Department.
| ||||||
23 | In counties with less than 3,000,000 inhabitants, the | ||||||
24 | county board may by
resolution provide that if a person has | ||||||
25 | been granted a homestead exemption
under this Section, the | ||||||
26 | person qualifying need not reapply for the exemption.
|
| |||||||
| |||||||
1 | In counties with less than 3,000,000 inhabitants, if the | ||||||
2 | assessor or chief
county assessment officer requires annual | ||||||
3 | application for verification of
eligibility for an exemption | ||||||
4 | once granted under this Section, the application
shall be | ||||||
5 | mailed to the taxpayer.
| ||||||
6 | The assessor or chief county assessment officer shall | ||||||
7 | notify each person
who qualifies for an exemption under this | ||||||
8 | Section that the person may also
qualify for deferral of real | ||||||
9 | estate taxes under the Senior Citizens Real Estate
Tax Deferral | ||||||
10 | Act. The notice shall set forth the qualifications needed for
| ||||||
11 | deferral of real estate taxes, the address and telephone number | ||||||
12 | of
county collector, and a
statement that applications for | ||||||
13 | deferral of real estate taxes may be obtained
from the county | ||||||
14 | collector.
| ||||||
15 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
16 | no
reimbursement by the State is required for the | ||||||
17 | implementation of any mandate
created by this Section.
| ||||||
18 | (Source: P.A. 93-511, eff. 8-11-03; 93-715, eff. 7-12-04; | ||||||
19 | 94-794, eff. 5-22-06.)
| ||||||
20 | (35 ILCS 200/15-175)
| ||||||
21 | Sec. 15-175. General homestead exemption. Except as | ||||||
22 | provided in Sections 15-176 and 15-177
Section
15-176 , | ||||||
23 | homestead
property is
entitled to an annual homestead exemption | ||||||
24 | limited, except as described here
with relation to | ||||||
25 | cooperatives, to a reduction in the equalized assessed value
of |
| |||||||
| |||||||
1 | homestead property equal to the increase in equalized assessed | ||||||
2 | value for the
current assessment year above the equalized | ||||||
3 | assessed value of the property for
1977, up to the maximum | ||||||
4 | reduction set forth below. If however, the 1977
equalized | ||||||
5 | assessed value upon which taxes were paid is subsequently | ||||||
6 | determined
by local assessing officials, the Property Tax | ||||||
7 | Appeal Board, or a court to have
been excessive, the equalized | ||||||
8 | assessed value which should have been placed on
the property | ||||||
9 | for 1977 shall be used to determine the amount of the | ||||||
10 | exemption.
| ||||||
11 | Except as provided in Section 15-176, the maximum reduction | ||||||
12 | before taxable year 2004 shall be
$4,500 in counties with | ||||||
13 | 3,000,000 or more
inhabitants
and $3,500 in all other counties. | ||||||
14 | Except as provided in Sections 15-176 and 15-177
Section | ||||||
15 | 15-176 , for taxable years 2004 and thereafter, the maximum | ||||||
16 | reduction shall be $5,000 in all counties. If a county has | ||||||
17 | elected to subject itself to the provisions of Section 15-176 | ||||||
18 | as provided in subsection (k) of that Section or in Cook | ||||||
19 | County , then, for the first taxable year only after the | ||||||
20 | provisions of Section 15-176 or 15-177
Section 15-176 no longer | ||||||
21 | applies
apply , for owners (i) who have not been granted a | ||||||
22 | senior citizens assessment freeze homestead exemption under | ||||||
23 | Section 15-172 for the taxable year and (ii) whose qualified | ||||||
24 | property has an assessed valuation that has increased by more | ||||||
25 | than 20% over the previous assessed valuation of the property, | ||||||
26 | there shall be an additional exemption of $5,000 for owners |
| |||||||
| |||||||
1 | with a household income of $30,000 or less. For purposes of | ||||||
2 | this paragraph, "household income" has the meaning set forth in | ||||||
3 | this Section 15-175.
| ||||||
4 | In counties with fewer than 3,000,000 inhabitants, if, | ||||||
5 | based on the most
recent assessment, the equalized assessed | ||||||
6 | value of
the homestead property for the current assessment year | ||||||
7 | is greater than the
equalized assessed value of the property | ||||||
8 | for 1977, the owner of the property
shall automatically receive | ||||||
9 | the exemption granted under this Section in an
amount equal to | ||||||
10 | the increase over the 1977 assessment up to the maximum
| ||||||
11 | reduction set forth in this Section.
| ||||||
12 | If in any assessment year beginning with the 2000 | ||||||
13 | assessment year,
homestead property has a pro-rata valuation | ||||||
14 | under
Section 9-180 resulting in an increase in the assessed | ||||||
15 | valuation, a reduction
in equalized assessed valuation equal to | ||||||
16 | the increase in equalized assessed
value of the property for | ||||||
17 | the year of the pro-rata valuation above the
equalized assessed | ||||||
18 | value of the property for 1977 shall be applied to the
property | ||||||
19 | on a proportionate basis for the period the property qualified | ||||||
20 | as
homestead property during the assessment year. The maximum | ||||||
21 | proportionate
homestead exemption shall not exceed the maximum | ||||||
22 | homestead exemption allowed in
the county under this Section | ||||||
23 | divided by 365 and multiplied by the number of
days the | ||||||
24 | property qualified as homestead property.
| ||||||
25 | "Homestead property" under this Section includes | ||||||
26 | 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 |
| |||||||
| |||||||
1 | provided in Section 3.07 of the Senior
Citizens
and Disabled | ||||||
2 | Persons Property Tax Relief and Pharmaceutical Assistance Act,
| ||||||
3 | except that
"income" does not include veteran's benefits.
| ||||||
4 | In a cooperative where a homestead exemption has been | ||||||
5 | granted, the
cooperative association or its management firm | ||||||
6 | shall credit the savings
resulting from that exemption only to | ||||||
7 | the apportioned tax liability of the
owner who qualified for | ||||||
8 | the exemption. Any person who willfully refuses to so
credit | ||||||
9 | the savings shall be guilty of a Class B misdemeanor.
| ||||||
10 | Where married persons maintain and reside in separate | ||||||
11 | residences qualifying
as homestead property, each residence | ||||||
12 | shall receive 50% of the total reduction
in equalized assessed | ||||||
13 | valuation provided by this Section.
| ||||||
14 | In all counties, the assessor
or chief county assessment | ||||||
15 | officer may determine the
eligibility of residential property | ||||||
16 | to receive the homestead exemption and the amount of the | ||||||
17 | exemption by
application, visual inspection, questionnaire or | ||||||
18 | other reasonable methods. The
determination shall be made in | ||||||
19 | accordance with guidelines established by the
Department, | ||||||
20 | provided that the taxpayer applying for an additional general | ||||||
21 | exemption under this Section shall submit to the chief county | ||||||
22 | assessment officer an application with an affidavit of the | ||||||
23 | applicant's total household income, age, marital status (and, | ||||||
24 | if married, the name and address of the applicant's spouse, if | ||||||
25 | known), and principal dwelling place of members of the | ||||||
26 | household on January 1 of the taxable year. The Department |
| |||||||
| |||||||
1 | shall issue guidelines establishing a method for verifying the | ||||||
2 | accuracy of the affidavits filed by applicants under this | ||||||
3 | paragraph. The applications shall be clearly marked as | ||||||
4 | applications for the Additional General Homestead Exemption.
| ||||||
5 | In counties with fewer than 3,000,000 inhabitants, in the | ||||||
6 | event of a sale
of
homestead property the homestead exemption | ||||||
7 | shall remain in effect for the
remainder of the assessment year | ||||||
8 | of the sale. The assessor or chief county
assessment officer | ||||||
9 | may require the new
owner of the property to apply for the | ||||||
10 | homestead exemption for the following
assessment year.
| ||||||
11 | Notwithstanding Sections 6 and 8 of the State Mandates Act, | ||||||
12 | no reimbursement by the State is required for the | ||||||
13 | implementation of any mandate created by this Section.
| ||||||
14 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
15 | (35 ILCS 200/15-177 new) | ||||||
16 | Sec. 15-177. The Cook County general homestead exemption. | ||||||
17 | (a) In Cook County, homestead property is
entitled to
an | ||||||
18 | annual homestead exemption equal to a reduction in the | ||||||
19 | property's equalized
assessed
value calculated as provided in | ||||||
20 | this Section. | ||||||
21 | (b) As used in this Section: | ||||||
22 | (1) "Assessor" means the supervisor of assessments or
| ||||||
23 | the chief county assessment officer of each county. | ||||||
24 | (2) "Adjusted homestead value" means the lesser of
the | ||||||
25 | following values: |
| |||||||
| |||||||
1 | (A) The property's base homestead value increased
| ||||||
2 | by the adjustment limitation for each tax year after | ||||||
3 | the base year through and including the current tax | ||||||
4 | year, or, if the property is sold or ownership is | ||||||
5 | otherwise transferred, the property's base homestead | ||||||
6 | value increased by the adjustment limitation for each | ||||||
7 | tax year after the year of the sale or transfer through | ||||||
8 | and including the current tax year. The increase by the | ||||||
9 | adjustment limitation each year is an increase by the | ||||||
10 | limitation over the prior year. | ||||||
11 | (B) The property's equalized assessed value for
| ||||||
12 | the current tax year minus $5,000. | ||||||
13 | (3) "Assessment limitation" means the lesser of: (i) | ||||||
14 | 5%; or (ii) the percentage increase in the Consumer Price | ||||||
15 | Index during the 12-month calendar year preceding the levy | ||||||
16 | year. "Consumer Price Index" means the Consumer Price Index | ||||||
17 | for All Urban Consumers for all items published by the | ||||||
18 | United States Department of Labor.
| ||||||
19 | (4) "Base homestead value". | ||||||
20 | (A) Except as provided in subdivision (b)(4)(B),
| ||||||
21 | "base homestead value" means the equalized assessed | ||||||
22 | value of the property for the base year prior to | ||||||
23 | exemptions, minus $5,000, provided that it was | ||||||
24 | assessed for that year as residential property | ||||||
25 | qualified for any of the homestead exemptions under | ||||||
26 | Sections 15-170 through 15-175 of this Code, then in |
| |||||||
| |||||||
1 | force, and further provided that the property's | ||||||
2 | assessment was not based on a reduced assessed value | ||||||
3 | resulting from a temporary irregularity in the | ||||||
4 | property for that year. Except as provided in | ||||||
5 | subdivision (b)(4)(B), if the property did not have a | ||||||
6 | residential equalized assessed value for the base | ||||||
7 | year, then "base homestead value" means the base | ||||||
8 | homestead value established by the assessor under | ||||||
9 | subsection (c). | ||||||
10 | (B) If the property is sold or ownership is
| ||||||
11 | otherwise transferred, other than sales or transfers | ||||||
12 | between spouses or between a parent and a child, "base | ||||||
13 | homestead value" means the equalized assessed value of | ||||||
14 | the property at the time of the sale or transfer prior | ||||||
15 | to exemptions, minus $5,000, provided that it was | ||||||
16 | assessed as residential property qualified for any of | ||||||
17 | the homestead exemptions under Sections 15-170 through | ||||||
18 | 15-175 of this Code, then in force, and further | ||||||
19 | provided that the property's assessment was not based | ||||||
20 | on a reduced assessed value resulting from a temporary | ||||||
21 | irregularity in the property. | ||||||
22 | (5) "Base year" means tax year 2006. | ||||||
23 | (6) "Current tax year" means the tax year for which
the | ||||||
24 | exemption under this Section is being applied. | ||||||
25 | (7) "Equalized assessed value" means the property's
| ||||||
26 | assessed value as equalized by the Department. |
| |||||||
| |||||||
1 | (8) "Homestead" or "homestead property" means: | ||||||
2 | (A) Residential property that as of January 1 of
| ||||||
3 | the tax year is occupied by its owner or owners as his, | ||||||
4 | her, or their principal dwelling place, or that is a | ||||||
5 | leasehold interest on which a single family residence | ||||||
6 | is situated, that is occupied as a residence by a | ||||||
7 | person who has a legal or equitable interest therein | ||||||
8 | evidenced by a written instrument, as an owner or as a | ||||||
9 | lessee, and on which the person is liable for the | ||||||
10 | payment of property taxes. Residential units in an | ||||||
11 | apartment building owned and operated as a | ||||||
12 | cooperative, or as a life care facility, which are | ||||||
13 | occupied by persons who hold a legal or equitable | ||||||
14 | interest in the cooperative apartment building or life | ||||||
15 | care facility as owners or lessees, and who are liable | ||||||
16 | by contract for the payment of property taxes, are | ||||||
17 | included within this definition of homestead property. | ||||||
18 | (B) A homestead includes the dwelling place,
| ||||||
19 | appurtenant structures, and so much of the surrounding | ||||||
20 | land constituting the parcel on which the dwelling | ||||||
21 | place is situated as is used for residential purposes. | ||||||
22 | If the assessor has established a specific legal | ||||||
23 | description for a portion of property constituting the | ||||||
24 | homestead, then the homestead is limited to the | ||||||
25 | property within that description. | ||||||
26 | (7) "Life care facility" means a facility as defined
in |
| |||||||
| |||||||
1 | Section 2 of the Life Care Facilities Act. | ||||||
2 | (c) If the property did not have a residential equalized | ||||||
3 | assessed value for
the base year as provided in subdivision | ||||||
4 | (b)(4)(A) of this Section, then the assessor
shall first | ||||||
5 | determine an initial value for the property by comparison with
| ||||||
6 | assessed values for the base year of other properties having | ||||||
7 | physical and
economic characteristics similar to those of the | ||||||
8 | subject property, so that the
initial value is uniform in | ||||||
9 | relation to assessed values of those other
properties for the | ||||||
10 | base year. The product of the initial value multiplied by
the | ||||||
11 | equalized factor for the base year for homestead properties in | ||||||
12 | that county, less 5,000, is the base homestead value. | ||||||
13 | For any tax year for which the assessor determines or | ||||||
14 | adjusts an initial
value and,
hence, a base homestead value | ||||||
15 | under this subsection (c), the initial value is subject
to | ||||||
16 | review by the same procedures applicable to assessed values | ||||||
17 | established
under this
Code for that tax year. | ||||||
18 | (d) The base homestead value must remain constant, except | ||||||
19 | that the assessor may revise it under any of the following | ||||||
20 | circumstances: | ||||||
21 | (1) If the equalized assessed value of a homestead
| ||||||
22 | property for the current tax year is less than the previous | ||||||
23 | base homestead value for that property, then the current | ||||||
24 | equalized assessed value (provided it is not based on a | ||||||
25 | reduced assessed value resulting from a temporary | ||||||
26 | irregularity in the property) becomes the base homestead |
| |||||||
| |||||||
1 | value in subsequent tax years. | ||||||
2 | (2) For any year in which new buildings, structures,
or | ||||||
3 | other improvements are constructed on the homestead | ||||||
4 | property that would increase its assessed value, the | ||||||
5 | assessor shall adjust the base homestead value as provided | ||||||
6 | in subsection (c) of this Section with due regard to the | ||||||
7 | value added by the new improvements. | ||||||
8 | (3) If the property is sold or ownership is otherwise
| ||||||
9 | transferred, the base homestead value of the property must | ||||||
10 | be adjusted as provided in subdivision (b)(4)(B). This item | ||||||
11 | (3) does not apply to sales or transfers between spouses or | ||||||
12 | between a parent and a child. | ||||||
13 | (e) The amount of the exemption under this Section is the | ||||||
14 | equalized assessed value of the homestead property for the | ||||||
15 | current tax year, minus the adjusted homestead value. In the | ||||||
16 | case of homestead property that also
qualifies for the | ||||||
17 | exemption under Section 15-172, the property is entitled to the | ||||||
18 | exemption under this Section, limited to the amount of $5,000. | ||||||
19 | (f) In the case of an apartment building owned and operated | ||||||
20 | as a cooperative, or as a life care facility, that contains | ||||||
21 | residential units that qualify as homestead property under this | ||||||
22 | Section, the maximum cumulative exemption amount attributed to | ||||||
23 | the entire building or facility shall not exceed the sum of the | ||||||
24 | exemptions calculated for each qualified residential unit. The | ||||||
25 | cooperative association, management firm, or other person or | ||||||
26 | entity that manages or controls the cooperative apartment |
| |||||||
| |||||||
1 | building or life care facility shall credit the exemption | ||||||
2 | attributable to each residential unit only to the apportioned | ||||||
3 | tax liability of the owner or other person responsible for | ||||||
4 | payment of taxes as to that unit. Any person who willfully | ||||||
5 | refuses to so credit the exemption is guilty of a Class B | ||||||
6 | misdemeanor. | ||||||
7 | (g) When married persons maintain separate residences, the | ||||||
8 | exemption provided under this Section may be claimed by only | ||||||
9 | one such person and for only one residence. | ||||||
10 | (h) In the event of a sale or other transfer in ownership | ||||||
11 | of the homestead property, the exemption under this Section | ||||||
12 | remains in effect for the remainder of the tax year in which | ||||||
13 | the sale or transfer occurs, but (other than for sales or | ||||||
14 | transfers between spouses or between a parent and a child) must | ||||||
15 | be calculated using the new base homestead value as provided in | ||||||
16 | subdivision (b)(4)(B). The assessor may require the new owner | ||||||
17 | of the property to apply for the exemption in the following | ||||||
18 | year. | ||||||
19 | (i) The assessor may determine whether property qualifies | ||||||
20 | as a homestead under this Section by application, visual | ||||||
21 | inspection, questionnaire, or other reasonable methods. Each | ||||||
22 | year, at the time the assessment books are certified to the | ||||||
23 | county clerk by the board of review, the assessor shall furnish | ||||||
24 | to the county clerk a list of the properties qualified for the | ||||||
25 | homestead exemption under this Section. The list must note the | ||||||
26 | base homestead value of each property to be used in the |
| |||||||
| |||||||
1 | calculation of the exemption for the current tax year. | ||||||
2 | (j) In Cook County, the provisions of this Section apply as | ||||||
3 | follows: | ||||||
4 | (1) If the general assessment year for the property is | ||||||
5 | 2007, then this Section applies for assessment years 2007, | ||||||
6 | 2008, and 2009. Thereafter, the provisions of Section | ||||||
7 | 15-175 apply. | ||||||
8 | (2) If the general assessment year for the property
is | ||||||
9 | 2008, this Section applies for assessment years 2008, 2009, | ||||||
10 | and 2010. Thereafter, the provisions of Section 15-175 | ||||||
11 | apply. | ||||||
12 | (3) If the general assessment year for the property
is | ||||||
13 | 2009, this Section applies for assessment years 2009, 2010, | ||||||
14 | and 2011. Thereafter, the provisions of Section 15-175 | ||||||
15 | apply. | ||||||
16 | (k) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
17 | Act, no reimbursement by the State is required for the | ||||||
18 | implementation of any mandate created by this Section.
| ||||||
19 | (35 ILCS 200/18-178 new)
| ||||||
20 | Sec. 18-178. Cook County homestead abatement. | ||||||
21 | (a) The county clerk must abate the property taxes levied | ||||||
22 | on each parcel of
homestead property that must be valued at | ||||||
23 | 100% of its fair cash value under Section 9-147. The amount of | ||||||
24 | the abatement under this Section is: | ||||||
25 | (1) the amount of the aggregate extension of all taxing |
| |||||||
| |||||||
1 | districts against the property; less | ||||||
2 | (2) an amount equal to 1% of the equalized assessed | ||||||
3 | value of the property. | ||||||
4 | (b) This
abatement must be applied to the aggregate | ||||||
5 | extensions of each taxing district that levies a property tax | ||||||
6 | on
the property in an amount based on the percentage that the | ||||||
7 | district's aggregate extension bears to the total aggregate | ||||||
8 | extension of all taxing districts.
| ||||||
9 | (35 ILCS 200/18-185)
| ||||||
10 | Sec. 18-185. Short title; definitions. This Division 5 may | ||||||
11 | be cited as the
Property Tax Extension Limitation Law. As used | ||||||
12 | in this Division 5:
| ||||||
13 | "Consumer Price Index" means the Consumer Price Index for | ||||||
14 | All Urban
Consumers for all items published by the United | ||||||
15 | States Department of Labor.
| ||||||
16 | "Extension limitation" , for taxable years prior to 2007, | ||||||
17 | means (a) the lesser of 5% or the percentage increase
in the | ||||||
18 | Consumer Price Index during the 12-month calendar year | ||||||
19 | preceding the
levy year or (b) the rate of increase approved by | ||||||
20 | voters under Section 18-205.
"Extension limitation", for the | ||||||
21 | 2007 taxable year and thereafter, means (a) the lesser of 2% or | ||||||
22 | the percentage increase
in the Consumer Price Index during the | ||||||
23 | 12-month calendar year preceding the
levy year or (b) the rate | ||||||
24 | of increase approved by voters under Section 18-205.
| ||||||
25 | "Affected county" means a county of 3,000,000 or more |
| |||||||
| |||||||
1 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
2 | more inhabitants.
| ||||||
3 | "Taxing district" has the same meaning provided in Section | ||||||
4 | 1-150, except as
otherwise provided in this Section. For the | ||||||
5 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
6 | only each non-home rule taxing district having the
majority of | ||||||
7 | its
1990 equalized assessed value within any county or counties | ||||||
8 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
9 | Beginning with the 1995 levy
year, "taxing district" includes | ||||||
10 | only each non-home rule taxing district
subject to this Law | ||||||
11 | before the 1995 levy year and each non-home rule
taxing | ||||||
12 | district not subject to this Law before the 1995 levy year | ||||||
13 | having the
majority of its 1994 equalized assessed value in an | ||||||
14 | affected county or
counties. Beginning with the levy year in
| ||||||
15 | which this Law becomes applicable to a taxing district as
| ||||||
16 | provided in Section 18-213, "taxing district" also includes | ||||||
17 | those taxing
districts made subject to this Law as provided in | ||||||
18 | Section 18-213.
| ||||||
19 | "Aggregate extension" for taxing districts to which this | ||||||
20 | Law applied before
the 1995 levy year means the annual | ||||||
21 | corporate extension for the taxing
district and those special | ||||||
22 | purpose extensions that are made annually for
the taxing | ||||||
23 | district, excluding special purpose extensions: (a) made for | ||||||
24 | the
taxing district to pay interest or principal on general | ||||||
25 | obligation bonds
that were approved by referendum; (b) made for | ||||||
26 | any taxing district to pay
interest or principal on general |
| |||||||
| |||||||
1 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
2 | any taxing district to pay interest or principal on bonds
| ||||||
3 | issued to refund or continue to refund those bonds issued | ||||||
4 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
5 | interest or principal on bonds
issued to refund or continue to | ||||||
6 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
7 | referendum; (e)
made for any taxing district to pay interest
or | ||||||
8 | principal on revenue bonds issued before October 1, 1991 for | ||||||
9 | payment of
which a property tax levy or the full faith and | ||||||
10 | credit of the unit of local
government is pledged; however, a | ||||||
11 | tax for the payment of interest or principal
on those bonds | ||||||
12 | shall be made only after the governing body of the unit of | ||||||
13 | local
government finds that all other sources for payment are | ||||||
14 | insufficient to make
those payments; (f) made for payments | ||||||
15 | under a building commission lease when
the lease payments are | ||||||
16 | for the retirement of bonds issued by the commission
before | ||||||
17 | October 1, 1991, to pay for the building project; (g) made for | ||||||
18 | payments
due under installment contracts entered into before | ||||||
19 | October 1, 1991;
(h) made for payments of principal and | ||||||
20 | interest on bonds issued under the
Metropolitan Water | ||||||
21 | Reclamation District Act to finance construction projects
| ||||||
22 | initiated before October 1, 1991; (i) made for payments of | ||||||
23 | principal and
interest on limited bonds, as defined in Section | ||||||
24 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
25 | exceed the debt service extension base less
the amount in items | ||||||
26 | (b), (c), (e), and (h) of this definition for
non-referendum |
| |||||||
| |||||||
1 | obligations, except obligations initially issued pursuant to
| ||||||
2 | referendum; (j) made for payments of principal and interest on | ||||||
3 | bonds
issued under Section 15 of the Local Government Debt | ||||||
4 | Reform Act; (k)
made
by a school district that participates in | ||||||
5 | the Special Education District of
Lake County, created by | ||||||
6 | special education joint agreement under Section
10-22.31 of the | ||||||
7 | School Code, for payment of the school district's share of the
| ||||||
8 | amounts required to be contributed by the Special Education | ||||||
9 | District of Lake
County to the Illinois Municipal Retirement | ||||||
10 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
11 | of any extension under this item (k) shall be
certified by the | ||||||
12 | school district to the county clerk; (l) made to fund
expenses | ||||||
13 | of providing joint recreational programs for the handicapped | ||||||
14 | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
15 | of the Illinois Municipal Code; (m) made for temporary | ||||||
16 | relocation loan repayment purposes pursuant to Sections 2-3.77 | ||||||
17 | and 17-2.2d of the School Code; (n) made for payment of | ||||||
18 | principal and interest on any bonds issued under the authority | ||||||
19 | of Section 17-2.2d of the School Code; and (o) made for | ||||||
20 | contributions to a firefighter's pension fund created under | ||||||
21 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
22 | amount certified under item (5) of Section 4-134 of the | ||||||
23 | Illinois Pension Code.
| ||||||
24 | "Aggregate extension" for the taxing districts to which | ||||||
25 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
26 | districts subject to this Law
in
accordance with Section |
| |||||||
| |||||||
1 | 18-213) means the annual corporate extension for the
taxing | ||||||
2 | district and those special purpose extensions that are made | ||||||
3 | annually for
the taxing district, excluding special purpose | ||||||
4 | extensions: (a) made for the
taxing district to pay interest or | ||||||
5 | principal on general obligation bonds that
were approved by | ||||||
6 | referendum; (b) made for any taxing district to pay interest
or | ||||||
7 | principal on general obligation bonds issued before March 1, | ||||||
8 | 1995; (c) made
for any taxing district to pay interest or | ||||||
9 | principal on bonds issued to refund
or continue to refund those | ||||||
10 | bonds issued before March 1, 1995; (d) made for any
taxing | ||||||
11 | district to pay interest or principal on bonds issued to refund | ||||||
12 | or
continue to refund bonds issued after March 1, 1995 that | ||||||
13 | were approved by
referendum; (e) made for any taxing district | ||||||
14 | to pay interest or principal on
revenue bonds issued before | ||||||
15 | March 1, 1995 for payment of which a property tax
levy or the | ||||||
16 | full faith and credit of the unit of local government is | ||||||
17 | pledged;
however, a tax for the payment of interest or | ||||||
18 | principal on those bonds shall be
made only after the governing | ||||||
19 | body of the unit of local government finds that
all other | ||||||
20 | sources for payment are insufficient to make those payments; | ||||||
21 | (f) made
for payments under a building commission lease when | ||||||
22 | the lease payments are for
the retirement of bonds issued by | ||||||
23 | the commission before March 1, 1995 to
pay for the building | ||||||
24 | project; (g) made for payments due under installment
contracts | ||||||
25 | entered into before March 1, 1995; (h) made for payments of
| ||||||
26 | principal and interest on bonds issued under the Metropolitan |
| |||||||
| |||||||
1 | Water Reclamation
District Act to finance construction | ||||||
2 | projects initiated before October 1,
1991; (h-4) made for | ||||||
3 | stormwater management purposes by the Metropolitan Water | ||||||
4 | Reclamation District of Greater Chicago under Section 12 of the | ||||||
5 | Metropolitan Water Reclamation District Act; (i) made for | ||||||
6 | payments of principal and interest on limited bonds,
as defined | ||||||
7 | in Section 3 of the Local Government Debt Reform Act, in an | ||||||
8 | amount
not to exceed the debt service extension base less the | ||||||
9 | amount in items (b),
(c), and (e) of this definition for | ||||||
10 | non-referendum obligations, except
obligations initially | ||||||
11 | issued pursuant to referendum and bonds described in
subsection | ||||||
12 | (h) of this definition; (j) made for payments of
principal and | ||||||
13 | interest on bonds issued under Section 15 of the Local | ||||||
14 | Government
Debt Reform Act; (k) made for payments of principal | ||||||
15 | and interest on bonds
authorized by Public Act 88-503 and | ||||||
16 | issued under Section 20a of the Chicago
Park District Act for | ||||||
17 | aquarium or
museum projects; (l) made for payments of principal | ||||||
18 | and interest on
bonds
authorized by Public Act 87-1191 or | ||||||
19 | 93-601 and (i) issued pursuant to Section 21.2 of the Cook | ||||||
20 | County Forest
Preserve District Act, (ii) issued under Section | ||||||
21 | 42 of the Cook County
Forest Preserve District Act for | ||||||
22 | zoological park projects, or (iii) issued
under Section 44.1 of | ||||||
23 | the Cook County Forest Preserve District Act for
botanical | ||||||
24 | gardens projects; (m) made
pursuant
to Section 34-53.5 of the | ||||||
25 | School Code, whether levied annually or not;
(n) made to fund | ||||||
26 | expenses of providing joint recreational programs for the
|
| |||||||
| |||||||
1 | handicapped under Section 5-8 of the Park
District Code or | ||||||
2 | Section 11-95-14 of the Illinois Municipal Code;
(o) made by | ||||||
3 | the
Chicago Park
District for recreational programs for the | ||||||
4 | handicapped under subsection (c) of
Section
7.06 of the Chicago | ||||||
5 | Park District Act; (p) made for contributions to a | ||||||
6 | firefighter's pension fund created under Article 4 of the | ||||||
7 | Illinois Pension Code, to the extent of the amount certified | ||||||
8 | under item (5) of Section 4-134 of the Illinois Pension Code ; | ||||||
9 | and (q) made by Ford Heights School District 169 under Section | ||||||
10 | 17-9.02 of the School Code.
| ||||||
11 | "Aggregate extension" for all taxing districts to which | ||||||
12 | this Law applies in
accordance with Section 18-213, except for | ||||||
13 | those taxing districts subject to
paragraph (2) of subsection | ||||||
14 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
15 | the
taxing district and those special purpose extensions that | ||||||
16 | are made annually for
the taxing district, excluding special | ||||||
17 | purpose extensions: (a) made for the
taxing district to pay | ||||||
18 | interest or principal on general obligation bonds that
were | ||||||
19 | approved by referendum; (b) made for any taxing district to pay | ||||||
20 | interest
or principal on general obligation bonds issued before | ||||||
21 | the date on which the
referendum making this
Law applicable to | ||||||
22 | the taxing district is held; (c) made
for any taxing district | ||||||
23 | to pay interest or principal on bonds issued to refund
or | ||||||
24 | continue to refund those bonds issued before the date on which | ||||||
25 | the
referendum making this Law
applicable to the taxing | ||||||
26 | district is held;
(d) made for any
taxing district to pay |
| |||||||
| |||||||
1 | interest or principal on bonds issued to refund or
continue to | ||||||
2 | refund bonds issued after the date on which the referendum | ||||||
3 | making
this Law
applicable to the taxing district is held if | ||||||
4 | the bonds were approved by
referendum after the date on which | ||||||
5 | the referendum making this Law
applicable to the taxing | ||||||
6 | district is held; (e) made for any
taxing district to pay | ||||||
7 | interest or principal on
revenue bonds issued before the date | ||||||
8 | on which the referendum making this Law
applicable to the
| ||||||
9 | taxing district is held for payment of which a property tax
| ||||||
10 | levy or the full faith and credit of the unit of local | ||||||
11 | government is pledged;
however, a tax for the payment of | ||||||
12 | interest or principal on those bonds shall be
made only after | ||||||
13 | the governing body of the unit of local government finds that
| ||||||
14 | all other sources for payment are insufficient to make those | ||||||
15 | payments; (f) made
for payments under a building commission | ||||||
16 | lease when the lease payments are for
the retirement of bonds | ||||||
17 | issued by the commission before the date on which the
| ||||||
18 | referendum making this
Law applicable to the taxing district is | ||||||
19 | held to
pay for the building project; (g) made for payments due | ||||||
20 | under installment
contracts entered into before the date on | ||||||
21 | which the referendum making this Law
applicable to
the taxing | ||||||
22 | district is held;
(h) made for payments
of principal and | ||||||
23 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
24 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
25 | service extension base less the amount in items (b),
(c), and | ||||||
26 | (e) of this definition for non-referendum obligations, except
|
| |||||||
| |||||||
1 | obligations initially issued pursuant to referendum; (i) made | ||||||
2 | for payments
of
principal and interest on bonds issued under | ||||||
3 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
4 | for a qualified airport authority to pay interest or principal | ||||||
5 | on
general obligation bonds issued for the purpose of paying | ||||||
6 | obligations due
under, or financing airport facilities | ||||||
7 | required to be acquired, constructed,
installed or equipped | ||||||
8 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
9 | not including any amendments to such a contract taking effect | ||||||
10 | on
or after that date); (k) made to fund expenses of providing | ||||||
11 | joint
recreational programs for the handicapped under Section | ||||||
12 | 5-8 of
the
Park District Code or Section 11-95-14 of the | ||||||
13 | Illinois Municipal Code; and (l) made for contributions to a | ||||||
14 | firefighter's pension fund created under Article 4 of the | ||||||
15 | Illinois Pension Code, to the extent of the amount certified | ||||||
16 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
17 | "Aggregate extension" for all taxing districts to which | ||||||
18 | this Law applies in
accordance with paragraph (2) of subsection | ||||||
19 | (e) of Section 18-213 means the
annual corporate extension for | ||||||
20 | the
taxing district and those special purpose extensions that | ||||||
21 | are made annually for
the taxing district, excluding special | ||||||
22 | purpose extensions: (a) made for the
taxing district to pay | ||||||
23 | interest or principal on general obligation bonds that
were | ||||||
24 | approved by referendum; (b) made for any taxing district to pay | ||||||
25 | interest
or principal on general obligation bonds issued before | ||||||
26 | the effective date of
this amendatory Act of 1997;
(c) made
for |
| |||||||
| |||||||
1 | any taxing district to pay interest or principal on bonds | ||||||
2 | issued to refund
or continue to refund those bonds issued | ||||||
3 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
4 | made for any
taxing district to pay interest or principal on | ||||||
5 | bonds issued to refund or
continue to refund bonds issued after | ||||||
6 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
7 | were approved by referendum after the effective date of
this | ||||||
8 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
9 | interest or principal on
revenue bonds issued before the | ||||||
10 | effective date of this amendatory Act of 1997
for payment of | ||||||
11 | which a property tax
levy or the full faith and credit of the | ||||||
12 | unit of local government is pledged;
however, a tax for the | ||||||
13 | payment of interest or principal on those bonds shall be
made | ||||||
14 | only after the governing body of the unit of local government | ||||||
15 | finds that
all other sources for payment are insufficient to | ||||||
16 | make those payments; (f) made
for payments under a building | ||||||
17 | commission lease when the lease payments are for
the retirement | ||||||
18 | of bonds issued by the commission before the effective date
of | ||||||
19 | this amendatory Act of 1997
to
pay for the building project; | ||||||
20 | (g) made for payments due under installment
contracts entered | ||||||
21 | into before the effective date of this amendatory Act of
1997;
| ||||||
22 | (h) made for payments
of principal and interest on limited | ||||||
23 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
24 | Reform Act, in an amount
not to exceed the debt service | ||||||
25 | extension base less the amount in items (b),
(c), and (e) of | ||||||
26 | this definition for non-referendum obligations, except
|
| |||||||
| |||||||
1 | obligations initially issued pursuant to referendum; (i) made | ||||||
2 | for payments
of
principal and interest on bonds issued under | ||||||
3 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
4 | for a qualified airport authority to pay interest or principal | ||||||
5 | on
general obligation bonds issued for the purpose of paying | ||||||
6 | obligations due
under, or financing airport facilities | ||||||
7 | required to be acquired, constructed,
installed or equipped | ||||||
8 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
9 | not including any amendments to such a contract taking effect | ||||||
10 | on
or after that date); (k) made to fund expenses of providing | ||||||
11 | joint
recreational programs for the handicapped under Section | ||||||
12 | 5-8 of
the
Park District Code or Section 11-95-14 of the | ||||||
13 | Illinois Municipal Code; and (l) made for contributions to a | ||||||
14 | firefighter's pension fund created under Article 4 of the | ||||||
15 | Illinois Pension Code, to the extent of the amount certified | ||||||
16 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
17 | "Debt service extension base" means an amount equal to that | ||||||
18 | portion of the
extension for a taxing district for the 1994 | ||||||
19 | levy year, or for those taxing
districts subject to this Law in | ||||||
20 | accordance with Section 18-213, except for
those subject to | ||||||
21 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
22 | year in which the referendum making this Law applicable to the | ||||||
23 | taxing district
is held, or for those taxing districts subject | ||||||
24 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
25 | of Section 18-213 for the 1996 levy year,
constituting an
| ||||||
26 | extension for payment of principal and interest on bonds issued |
| |||||||
| |||||||
1 | by the taxing
district without referendum, but not including | ||||||
2 | excluded non-referendum bonds. For park districts (i) that were | ||||||
3 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
4 | extension for the 1994 levy
year for the payment of principal | ||||||
5 | and interest on bonds issued by the park
district without | ||||||
6 | referendum (but not including excluded non-referendum bonds)
| ||||||
7 | was less than 51% of the amount for the 1991 levy year | ||||||
8 | constituting an
extension for payment of principal and interest | ||||||
9 | on bonds issued by the park
district without referendum (but | ||||||
10 | not including excluded non-referendum bonds),
"debt service | ||||||
11 | extension base" means an amount equal to that portion of the
| ||||||
12 | extension for the 1991 levy year constituting an extension for | ||||||
13 | payment of
principal and interest on bonds issued by the park | ||||||
14 | district without referendum
(but not including excluded | ||||||
15 | non-referendum bonds). The debt service extension
base may be | ||||||
16 | established or increased as provided under Section 18-212.
| ||||||
17 | "Excluded non-referendum bonds" means (i) bonds authorized by | ||||||
18 | Public
Act 88-503 and issued under Section 20a of the Chicago | ||||||
19 | Park District Act for
aquarium and museum projects; (ii) bonds | ||||||
20 | issued under Section 15 of the
Local Government Debt Reform | ||||||
21 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
22 | continue to refund obligations initially issued pursuant to
| ||||||
23 | referendum.
| ||||||
24 | "Special purpose extensions" include, but are not limited | ||||||
25 | to, extensions
for levies made on an annual basis for | ||||||
26 | unemployment and workers'
compensation, self-insurance, |
| |||||||
| |||||||
1 | contributions to pension plans, and extensions
made pursuant to | ||||||
2 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
3 | district's permanent road fund whether levied annually or not. | ||||||
4 | The
extension for a special service area is not included in the
| ||||||
5 | aggregate extension.
| ||||||
6 | "Aggregate extension base" means the taxing district's | ||||||
7 | last preceding
aggregate extension as adjusted under Sections | ||||||
8 | 18-215
through 18-230.
| ||||||
9 | "Levy year" has the same meaning as "year" under Section
| ||||||
10 | 1-155.
| ||||||
11 | "New property" means (i) the assessed value, after final | ||||||
12 | board of review or
board of appeals action, of new improvements | ||||||
13 | or additions to existing
improvements on any parcel of real | ||||||
14 | property that increase the assessed value of
that real property | ||||||
15 | during the levy year multiplied by the equalization factor
| ||||||
16 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
17 | value, after
final board of review or board of appeals action, | ||||||
18 | of real property not exempt
from real estate taxation, which | ||||||
19 | real property was exempt from real estate
taxation for any | ||||||
20 | portion of the immediately preceding levy year, multiplied by
| ||||||
21 | the equalization factor issued by the Department under Section | ||||||
22 | 17-30, including the assessed value, upon final stabilization | ||||||
23 | of occupancy after new construction is complete, of any real | ||||||
24 | property located within the boundaries of an otherwise or | ||||||
25 | previously exempt military reservation that is intended for | ||||||
26 | residential use and owned by or leased to a private corporation |
| |||||||
| |||||||
1 | or other entity, and
(iii) in counties that classify in | ||||||
2 | accordance with Section 4 of Article
IX of the
Illinois | ||||||
3 | Constitution, an incentive property's additional assessed | ||||||
4 | value
resulting from a
scheduled increase in the level of | ||||||
5 | assessment as applied to the first year
final board of
review | ||||||
6 | market value.
In addition, the county clerk in a county | ||||||
7 | containing a population of
3,000,000 or more shall include in | ||||||
8 | the 1997
recovered tax increment value for any school district, | ||||||
9 | any recovered tax
increment value that was applicable to the | ||||||
10 | 1995 tax year calculations.
| ||||||
11 | "Qualified airport authority" means an airport authority | ||||||
12 | organized under
the Airport Authorities Act and located in a | ||||||
13 | county bordering on the State of
Wisconsin and having a | ||||||
14 | population in excess of 200,000 and not greater than
500,000.
| ||||||
15 | "Recovered tax increment value" means, except as otherwise | ||||||
16 | provided in this
paragraph, the amount of the current year's | ||||||
17 | equalized assessed value, in the
first year after a | ||||||
18 | municipality terminates
the designation of an area as a | ||||||
19 | redevelopment project area previously
established under the | ||||||
20 | Tax Increment Allocation Development Act in the Illinois
| ||||||
21 | Municipal Code, previously established under the Industrial | ||||||
22 | Jobs Recovery Law
in the Illinois Municipal Code, or previously | ||||||
23 | established under the Economic
Development Area Tax Increment | ||||||
24 | Allocation Act, of each taxable lot, block,
tract, or parcel of | ||||||
25 | real property in the redevelopment project area over and
above | ||||||
26 | the initial equalized assessed value of each property in the
|
| |||||||
| |||||||
1 | redevelopment project area.
For the taxes which are extended | ||||||
2 | for the 1997 levy year, the recovered tax
increment value for a | ||||||
3 | non-home rule taxing district that first became subject
to this | ||||||
4 | Law for the 1995 levy year because a majority of its 1994 | ||||||
5 | equalized
assessed value was in an affected county or counties | ||||||
6 | shall be increased if a
municipality terminated the designation | ||||||
7 | of an area in 1993 as a redevelopment
project area previously | ||||||
8 | established under the Tax Increment Allocation
Development Act | ||||||
9 | in the Illinois Municipal Code, previously established under
| ||||||
10 | the Industrial Jobs Recovery Law in the Illinois Municipal | ||||||
11 | Code, or previously
established under the Economic Development | ||||||
12 | Area Tax Increment Allocation Act,
by an amount equal to the | ||||||
13 | 1994 equalized assessed value of each taxable lot,
block, | ||||||
14 | tract, or parcel of real property in the redevelopment project | ||||||
15 | area over
and above the initial equalized assessed value of | ||||||
16 | each property in the
redevelopment project area.
In the first | ||||||
17 | year after a municipality
removes a taxable lot, block, tract, | ||||||
18 | or parcel of real property from a
redevelopment project area | ||||||
19 | established under the Tax Increment Allocation
Development Act | ||||||
20 | in the Illinois
Municipal Code, the Industrial Jobs Recovery | ||||||
21 | Law
in the Illinois Municipal Code, or the Economic
Development | ||||||
22 | Area Tax Increment Allocation Act, "recovered tax increment | ||||||
23 | value"
means the amount of the current year's equalized | ||||||
24 | assessed value of each taxable
lot, block, tract, or parcel of | ||||||
25 | real property removed from the redevelopment
project area over | ||||||
26 | and above the initial equalized assessed value of that real
|
| |||||||
| |||||||
1 | property before removal from the redevelopment project area.
| ||||||
2 | Except as otherwise provided in this Section, "limiting | ||||||
3 | rate" means a
fraction the numerator of which is the last
| ||||||
4 | preceding aggregate extension base times an amount equal to one | ||||||
5 | plus the
extension limitation defined in this Section and the | ||||||
6 | denominator of which
is the current year's equalized assessed | ||||||
7 | value of all real property in the
territory under the | ||||||
8 | jurisdiction of the taxing district during the prior
levy year. | ||||||
9 | For those taxing districts that reduced their aggregate
| ||||||
10 | extension for the last preceding levy year, the highest | ||||||
11 | aggregate extension
in any of the last 3 preceding levy years | ||||||
12 | shall be used for the purpose of
computing the limiting rate. | ||||||
13 | The denominator shall not include new
property or the recovered | ||||||
14 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
15 | limiting rate increase has been approved at an election held | ||||||
16 | after March 21, 2006, then (i) the otherwise applicable | ||||||
17 | limiting rate shall be increased by the amount of the new rate | ||||||
18 | or shall be reduced by the amount of the rate decrease, as the | ||||||
19 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
20 | the limiting rate shall be equal to the rate set forth
in the | ||||||
21 | proposition approved by the voters for each of the years | ||||||
22 | specified in the proposition, after
which the limiting rate of | ||||||
23 | the taxing district shall be calculated as otherwise provided.
| ||||||
24 | (Source: P.A. 93-601, eff. 1-1-04; 93-606, eff. 11-18-03; | ||||||
25 | 93-612, eff. 11-18-03; 93-689, eff. 7-1-04; 93-690, eff. | ||||||
26 | 7-1-04; 93-1049, eff. 11-17-04; 94-974, eff. 6-30-06; 94-976, |
| |||||||
| |||||||
1 | eff. 6-30-06; 94-1078, eff. 1-9-07; revised 1-11-07.)
| ||||||
2 | (35 ILCS 200/20-178)
| ||||||
3 | Sec. 20-178. Certificate of error; refund; interest. When | ||||||
4 | the county
collector
makes any refunds
due on certificates of | ||||||
5 | error issued under Sections 14-15 through 14-25
that have been | ||||||
6 | either
certified or adjudicated, the county collector shall pay | ||||||
7 | the taxpayer interest
on the amount of the refund
at the rate | ||||||
8 | of 0.5% per month.
| ||||||
9 | No interest shall be due under this Section for any time | ||||||
10 | prior to 60 days
after
the effective date of
this amendatory | ||||||
11 | Act of the 91st General Assembly. For certificates of error
| ||||||
12 | issued prior to
the
effective date of this amendatory
Act of | ||||||
13 | the 91st General Assembly, the county collector shall
pay the | ||||||
14 | taxpayer interest from 60 days after the effective date of this
| ||||||
15 | amendatory Act of the 91st General Assembly
until the date the | ||||||
16 | refund is
paid. For certificates of error issued on or after | ||||||
17 | the effective date of this
amendatory Act of the 91st General | ||||||
18 | Assembly,
interest shall be paid from 60
days after the | ||||||
19 | certificate of error is issued by the chief county assessment
| ||||||
20 | officer to the
date the refund is made.
To cover the cost of | ||||||
21 | interest, the county collector shall proportionately
reduce | ||||||
22 | the distribution of
taxes collected for each taxing district in | ||||||
23 | which the property is situated.
| ||||||
24 | This Section shall not apply to any certificate of error | ||||||
25 | granting a homestead
exemption under
Section 15-170, 15-172,
|
| |||||||
| |||||||
1 | 15-175, or 15-176 , or 15-177 .
| ||||||
2 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
3 | Section 15. The County Economic Development Project Area | ||||||
4 | Property
Tax Allocation Act is amended by changing Section 6 as | ||||||
5 | follows:
| ||||||
6 | (55 ILCS 85/6)
(from Ch. 34, par. 7006)
| ||||||
7 | Sec. 6. Filing with county clerk; certification of initial | ||||||
8 | equalized
assessed value.
| ||||||
9 | (a) The county shall file a certified copy of any ordinance
| ||||||
10 | authorizing property tax allocation financing for an economic | ||||||
11 | development
project area with the county clerk, and the county | ||||||
12 | clerk shall immediately
thereafter determine (1) the most | ||||||
13 | 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, 15-175, and
| ||||||
17 | 15-176 , and 15-177 of the Property
Tax Code, which value shall | ||||||
18 | be the "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, 15-175, and 15-176 of the Property Tax | ||||||
2 | Code.
Upon receiving written
notice from the Department of its | ||||||
3 | approval
and certification of such economic development | ||||||
4 | project area, the county clerk
shall immediately certify such | ||||||
5 | amount as the "total initial equalized assessed
value" of the | ||||||
6 | taxable property within the economic development project area.
| ||||||
7 | (b) After the county clerk has certified the "total initial | ||||||
8 | equalized
assessed value" of the taxable real property in the | ||||||
9 | economic development
project area, then in respect to every | ||||||
10 | taxing district containing an
economic development project | ||||||
11 | area, the county clerk or any other official
required by law to | ||||||
12 | ascertain the amount of the equalized assessed value of
all | ||||||
13 | taxable property within that taxing district for the purpose of
| ||||||
14 | computing the rate percent of tax to be extended upon taxable | ||||||
15 | property
within the taxing district, shall in every year that | ||||||
16 | property tax
allocation financing is in effect ascertain the | ||||||
17 | amount of value of taxable
property in an economic development | ||||||
18 | project area by including in that
amount the lower of the | ||||||
19 | current equalized assessed value or the certified
"total | ||||||
20 | initial equalized assessed value" of all taxable real property | ||||||
21 | in
such area. The rate percent of tax determined shall be | ||||||
22 | extended to the
current equalized assessed value of all | ||||||
23 | property in the economic development
project area in the same | ||||||
24 | manner as the rate percent of tax is extended to
all other | ||||||
25 | taxable property in the taxing district. The method of
| ||||||
26 | allocating taxes established under this Section shall |
| |||||||
| |||||||
1 | terminate when the
county adopts an ordinance dissolving the | ||||||
2 | special tax allocation fund for
the economic development | ||||||
3 | project area. This Act shall not be construed as
relieving | ||||||
4 | property owners within an economic development project area | ||||||
5 | from
paying a uniform rate of taxes upon the current equalized | ||||||
6 | assessed value of
their taxable property as provided in the | ||||||
7 | Property Tax Code.
| ||||||
8 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
9 | Section 17. The County Economic Development Project Area | ||||||
10 | Tax Increment
Allocation Act of 1991 is amended by changing | ||||||
11 | Section 45 as follows:
| ||||||
12 | (55 ILCS 90/45)
(from Ch. 34, par. 8045)
| ||||||
13 | Sec. 45. Filing with county clerk; certification of initial
| ||||||
14 | equalized assessed value.
| ||||||
15 | (a) A county that has by ordinance approved an economic | ||||||
16 | development plan,
established an economic development project | ||||||
17 | area, and adopted tax increment
allocation financing for that | ||||||
18 | area shall file certified copies of the ordinance
or ordinances | ||||||
19 | with the county clerk. Upon receiving the ordinance or
| ||||||
20 | ordinances, the county clerk shall immediately determine (i) | ||||||
21 | the most recently
ascertained equalized assessed value of each | ||||||
22 | lot, block, tract, or parcel of
real property within the | ||||||
23 | economic development project area from which shall be
deducted | ||||||
24 | the homestead exemptions provided by Sections 15-170,
15-175, |
| |||||||
| |||||||
1 | and 15-176 , and 15-177 of
the Property Tax Code (that value | ||||||
2 | being the "initial equalized assessed value"
of each such piece | ||||||
3 | of property) and (ii) the total equalized assessed value of
all | ||||||
4 | taxable real property within the economic development project | ||||||
5 | area by
adding together the most recently ascertained equalized | ||||||
6 | assessed value of each
taxable lot, block, tract, or parcel of | ||||||
7 | real property within the economic
development project area, | ||||||
8 | from which shall be deducted the homestead exemptions
provided | ||||||
9 | by Sections 15-170, 15-175, and 15-176 of the Property Tax | ||||||
10 | Code, and shall
certify that amount as the "total initial | ||||||
11 | equalized assessed value" of the
taxable real property within | ||||||
12 | the economic development project area.
| ||||||
13 | (b) After the county clerk has certified the "total initial | ||||||
14 | equalized
assessed value" of the taxable real property in the | ||||||
15 | economic development
project area, then in respect to every | ||||||
16 | taxing district containing an
economic development project | ||||||
17 | area, the county clerk or any other official
required by law to | ||||||
18 | ascertain the amount of the equalized assessed value of
all | ||||||
19 | taxable property within the taxing district for the purpose of
| ||||||
20 | computing the rate per cent of tax to be extended upon taxable | ||||||
21 | property
within the taxing district shall, in every year that | ||||||
22 | tax increment
allocation financing is in effect, ascertain the | ||||||
23 | amount of value of taxable
property in an economic development | ||||||
24 | project area by including in that
amount the lower of the | ||||||
25 | current equalized assessed value or the certified
"total | ||||||
26 | initial equalized assessed value" of all taxable real property |
| |||||||
| |||||||
1 | in
the area. The rate per cent of tax determined shall be | ||||||
2 | extended to the
current equalized assessed value of all | ||||||
3 | property in the economic
development project area in the same | ||||||
4 | manner as the rate per cent of tax is
extended to all other | ||||||
5 | taxable property in the taxing district. The method
of | ||||||
6 | extending taxes established under this Section shall terminate | ||||||
7 | when the
county adopts an ordinance dissolving the special tax | ||||||
8 | allocation fund for
the economic development project area. This | ||||||
9 | Act shall not be construed as
relieving property owners within | ||||||
10 | an economic development project area from
paying a uniform rate | ||||||
11 | of taxes upon the current equalized assessed value of
their | ||||||
12 | taxable property as provided in the Property Tax Code.
| ||||||
13 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
14 | Section 20. The Illinois Municipal Code is amended by | ||||||
15 | changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as | ||||||
16 | follows:
| ||||||
17 | (65 ILCS 5/11-74.4-8)
(from Ch. 24, par. 11-74.4-8)
| ||||||
18 | Sec. 11-74.4-8. Tax increment allocation financing. A | ||||||
19 | municipality may
not adopt tax increment financing in a
| ||||||
20 | redevelopment
project area after the effective date of this | ||||||
21 | amendatory Act of 1997 that will
encompass an area that is | ||||||
22 | currently included in an enterprise zone created
under the | ||||||
23 | Illinois Enterprise Zone Act unless that municipality, | ||||||
24 | pursuant to
Section 5.4 of the Illinois Enterprise Zone Act, |
| |||||||
| |||||||
1 | amends the enterprise zone
designating ordinance to limit the | ||||||
2 | eligibility for tax abatements as provided
in Section 5.4.1 of | ||||||
3 | the Illinois Enterprise Zone Act.
A municipality, at the time a | ||||||
4 | redevelopment project area
is designated, may adopt tax | ||||||
5 | increment allocation financing by passing an
ordinance | ||||||
6 | providing that the ad valorem taxes, if any, arising from the
| ||||||
7 | levies upon taxable real property in such redevelopment project
| ||||||
8 | area by taxing districts and tax rates determined in the manner | ||||||
9 | provided
in paragraph (c) of Section 11-74.4-9 each year after | ||||||
10 | the effective
date of the ordinance until redevelopment project | ||||||
11 | costs and all municipal
obligations financing redevelopment | ||||||
12 | project costs incurred under this Division
have been paid shall | ||||||
13 | be divided as follows:
| ||||||
14 | (a) That portion of taxes levied upon each taxable lot, | ||||||
15 | block, tract or
parcel of real property which is attributable | ||||||
16 | to the lower of the current
equalized assessed value or the | ||||||
17 | initial equalized assessed
value of each such taxable lot, | ||||||
18 | block, tract or parcel of real property
in the redevelopment | ||||||
19 | project area shall be allocated to and when collected
shall be | ||||||
20 | paid by the county collector to the respective affected taxing
| ||||||
21 | districts in the manner required by law in the absence of the | ||||||
22 | adoption of
tax increment allocation financing.
| ||||||
23 | (b) Except from a tax levied by a township to retire bonds | ||||||
24 | issued to satisfy
court-ordered damages, that portion, if any, | ||||||
25 | of such taxes which is
attributable to the
increase in the | ||||||
26 | current equalized assessed valuation of each taxable lot,
|
| |||||||
| |||||||
1 | block, tract or parcel of real property in the redevelopment | ||||||
2 | project area
over and above the initial equalized assessed | ||||||
3 | value of each property in the
project area shall be allocated | ||||||
4 | to and when collected shall be paid to the
municipal treasurer | ||||||
5 | who shall deposit said taxes into a special fund called
the | ||||||
6 | special tax allocation fund of the municipality for the purpose | ||||||
7 | of
paying redevelopment project costs and obligations incurred | ||||||
8 | in the payment
thereof. In any county with a population of | ||||||
9 | 3,000,000 or more that has adopted
a procedure for collecting | ||||||
10 | taxes that provides for one or more of the
installments of the | ||||||
11 | taxes to be billed and collected on an estimated basis,
the | ||||||
12 | municipal treasurer shall be paid for deposit in the special | ||||||
13 | tax
allocation fund of the municipality, from the taxes | ||||||
14 | collected from
estimated bills issued for property in the | ||||||
15 | redevelopment project area, the
difference between the amount | ||||||
16 | actually collected from each taxable lot,
block, tract, or | ||||||
17 | parcel of real property within the redevelopment project
area | ||||||
18 | and an amount determined by multiplying the rate at which taxes | ||||||
19 | were
last extended against the taxable lot, block, track, or | ||||||
20 | parcel of real
property in the manner provided in subsection | ||||||
21 | (c) of Section 11-74.4-9 by
the initial equalized assessed | ||||||
22 | value of the property divided by the number
of installments in | ||||||
23 | which real estate taxes are billed and collected within
the | ||||||
24 | county; provided that the payments on or before December 31,
| ||||||
25 | 1999 to a municipal treasurer shall be made only if each of the | ||||||
26 | following
conditions are met:
|
| |||||||
| |||||||
1 | (1) The total equalized assessed value of the | ||||||
2 | redevelopment project
area as last determined was not less | ||||||
3 | than 175% of the total initial
equalized assessed value.
| ||||||
4 | (2) Not more than 50% of the total equalized assessed | ||||||
5 | value of the
redevelopment project area as last determined | ||||||
6 | is attributable to a piece of
property assigned a single | ||||||
7 | real estate index number.
| ||||||
8 | (3) The municipal clerk has certified to the county | ||||||
9 | clerk that the
municipality has issued its obligations to | ||||||
10 | which there has been pledged
the incremental property taxes | ||||||
11 | of the redevelopment project area or taxes
levied and | ||||||
12 | collected on any or all property in the municipality or
the | ||||||
13 | full faith and credit of the municipality to pay or secure | ||||||
14 | payment for
all or a portion of the redevelopment project | ||||||
15 | costs. The certification
shall be filed annually no later | ||||||
16 | than September 1 for the estimated taxes
to be distributed | ||||||
17 | in the following year; however, for the year 1992 the
| ||||||
18 | certification shall be made at any time on or before March | ||||||
19 | 31, 1992.
| ||||||
20 | (4) The municipality has not requested that the total | ||||||
21 | initial
equalized assessed value of real property be | ||||||
22 | adjusted as provided in
subsection (b) of Section | ||||||
23 | 11-74.4-9.
| ||||||
24 | The conditions of paragraphs (1) through (4) do not apply | ||||||
25 | after December
31, 1999 to payments to a municipal treasurer
| ||||||
26 | made by a county with 3,000,000 or more inhabitants that has |
| |||||||
| |||||||
1 | adopted an
estimated billing procedure for collecting taxes.
If | ||||||
2 | a county that has adopted the estimated billing
procedure makes | ||||||
3 | an erroneous overpayment of tax revenue to the municipal
| ||||||
4 | treasurer, then the county may seek a refund of that | ||||||
5 | overpayment.
The county shall send the municipal treasurer a | ||||||
6 | notice of liability for the
overpayment on or before the | ||||||
7 | mailing date of the next real estate tax bill
within the | ||||||
8 | county. The refund shall be limited to the amount of the
| ||||||
9 | overpayment.
| ||||||
10 | It is the intent of this Division that after the effective | ||||||
11 | date of this
amendatory Act of 1988 a municipality's own ad | ||||||
12 | valorem
tax arising from levies on taxable real property be | ||||||
13 | included in the
determination of incremental revenue in the | ||||||
14 | manner provided in paragraph
(c) of Section 11-74.4-9. If the | ||||||
15 | municipality does not extend such a tax,
it shall annually | ||||||
16 | deposit in the municipality's Special Tax Increment Fund
an | ||||||
17 | amount equal to 10% of the total contributions to the fund from | ||||||
18 | all
other taxing districts in that year. The annual 10% deposit | ||||||
19 | required by
this paragraph shall be limited to the actual | ||||||
20 | amount of municipally
produced incremental tax revenues | ||||||
21 | available to the municipality from
taxpayers located in the | ||||||
22 | redevelopment project area in that year if:
(a) the plan for | ||||||
23 | the area restricts the use of the property primarily to
| ||||||
24 | industrial purposes, (b) the municipality establishing the | ||||||
25 | redevelopment
project area is a home-rule community with a 1990 | ||||||
26 | population of between
25,000 and 50,000, (c) the municipality |
| |||||||
| |||||||
1 | is wholly located within a county
with a 1990 population of | ||||||
2 | over 750,000 and (d) the redevelopment project
area was | ||||||
3 | established by the municipality prior to June 1, 1990. This
| ||||||
4 | payment shall be in lieu of a contribution of ad valorem taxes | ||||||
5 | on real
property. If no such payment is made, any redevelopment | ||||||
6 | project area of the
municipality shall be dissolved.
| ||||||
7 | If a municipality has adopted tax increment allocation | ||||||
8 | financing by ordinance
and the County Clerk thereafter | ||||||
9 | certifies the "total initial equalized assessed
value as | ||||||
10 | adjusted" of the taxable real property within such | ||||||
11 | redevelopment
project area in the manner provided in paragraph | ||||||
12 | (b) of Section 11-74.4-9,
each year after the date of the | ||||||
13 | certification of the total initial equalized
assessed value as | ||||||
14 | adjusted until redevelopment project costs and all
municipal | ||||||
15 | obligations financing redevelopment project costs have been | ||||||
16 | paid
the ad valorem taxes, if any, arising from the levies upon | ||||||
17 | the taxable real
property in such redevelopment project area by | ||||||
18 | taxing districts and tax
rates determined in the manner | ||||||
19 | provided in paragraph (c) of Section
11-74.4-9 shall be divided | ||||||
20 | as follows:
| ||||||
21 | (1) That portion of the taxes levied upon each taxable | ||||||
22 | lot, block, tract
or parcel of real property which is | ||||||
23 | attributable to the lower of the
current equalized assessed | ||||||
24 | value or "current equalized assessed value as
adjusted" or | ||||||
25 | the initial equalized assessed value of each such taxable | ||||||
26 | lot,
block, tract, or parcel of real property existing at |
| |||||||
| |||||||
1 | the time tax increment
financing was adopted, minus the | ||||||
2 | total current homestead exemptions
provided by Sections | ||||||
3 | 15-170, 15-175, and 15-176 , and 15-177 of the Property
Tax | ||||||
4 | Code in the
redevelopment project area shall be allocated | ||||||
5 | to and when collected shall be
paid by the county collector | ||||||
6 | to the respective affected taxing districts in the
manner | ||||||
7 | required by law in the absence of the adoption of tax | ||||||
8 | increment
allocation financing.
| ||||||
9 | (2) That portion, if any, of such taxes which is | ||||||
10 | attributable to the
increase in the current equalized | ||||||
11 | assessed valuation of each taxable lot,
block, tract, or | ||||||
12 | parcel of real property in the redevelopment project area,
| ||||||
13 | over and above the initial equalized assessed value of each | ||||||
14 | property
existing at the time tax increment financing was | ||||||
15 | adopted, minus the total
current homestead exemptions | ||||||
16 | pertaining to each piece of property provided
by Sections | ||||||
17 | 15-170, 15-175, and 15-176 , and 15-177 of the Property Tax | ||||||
18 | Code
in the redevelopment
project area, shall be allocated | ||||||
19 | to and when collected shall be paid to the
municipal | ||||||
20 | Treasurer, who shall deposit said taxes into a special fund | ||||||
21 | called
the special tax allocation fund of the municipality | ||||||
22 | for the purpose of paying
redevelopment project costs and | ||||||
23 | obligations incurred in the payment thereof.
| ||||||
24 | The municipality may pledge in the ordinance the funds in | ||||||
25 | and to be
deposited in the special tax allocation fund for the | ||||||
26 | payment of such costs
and obligations. No part of the current |
| |||||||
| |||||||
1 | equalized assessed valuation of
each property in the | ||||||
2 | redevelopment project area attributable to any
increase above | ||||||
3 | the total initial equalized assessed value, or the total
| ||||||
4 | initial equalized assessed value as adjusted, of such | ||||||
5 | properties shall be
used in calculating the general State | ||||||
6 | school aid formula, provided for in
Section 18-8 of the School | ||||||
7 | Code, until such time as all redevelopment
project costs have | ||||||
8 | been paid as provided for in this Section.
| ||||||
9 | Whenever a municipality issues bonds for the purpose of | ||||||
10 | financing
redevelopment project costs, such municipality may | ||||||
11 | provide by ordinance for the
appointment of a trustee, which | ||||||
12 | may be any trust company within the State,
and for the | ||||||
13 | establishment of such funds or accounts to be maintained by
| ||||||
14 | such trustee as the municipality shall deem necessary to | ||||||
15 | provide for the
security and payment of the bonds. If such | ||||||
16 | municipality provides for
the appointment of a trustee, such | ||||||
17 | trustee shall be considered the assignee
of any payments | ||||||
18 | assigned by the municipality pursuant to such ordinance
and | ||||||
19 | this Section. Any amounts paid to such trustee as assignee | ||||||
20 | shall be
deposited in the funds or accounts established | ||||||
21 | pursuant to such trust
agreement, and shall be held by such | ||||||
22 | trustee in trust for the benefit of the
holders of the bonds, | ||||||
23 | and such holders shall have a lien on and a security
interest | ||||||
24 | in such funds or accounts so long as the bonds remain | ||||||
25 | outstanding and
unpaid. Upon retirement of the bonds, the | ||||||
26 | trustee shall pay over any excess
amounts held to the |
| |||||||
| |||||||
1 | municipality for deposit in the special tax allocation
fund.
| ||||||
2 | When such redevelopment projects costs, including without | ||||||
3 | limitation all
municipal obligations financing redevelopment | ||||||
4 | project costs incurred under
this Division, have been paid, all | ||||||
5 | surplus funds then remaining in the
special tax allocation fund | ||||||
6 | shall be distributed
by being paid by the
municipal treasurer | ||||||
7 | to the Department of Revenue, the municipality and the
county | ||||||
8 | collector; first to the Department of Revenue and the | ||||||
9 | municipality
in direct proportion to the tax incremental | ||||||
10 | revenue received from the State
and the municipality, but not | ||||||
11 | to exceed the total incremental revenue received
from the State | ||||||
12 | or the municipality less any annual surplus distribution
of | ||||||
13 | incremental revenue previously made; with any remaining funds | ||||||
14 | to be paid
to the County Collector who shall immediately | ||||||
15 | thereafter pay said funds to
the taxing districts in the | ||||||
16 | redevelopment project area in the same manner
and proportion as | ||||||
17 | the most recent distribution by the county collector to
the | ||||||
18 | affected districts of real property taxes from real property in | ||||||
19 | the
redevelopment project area.
| ||||||
20 | Upon the payment of all redevelopment project costs, the | ||||||
21 | retirement of
obligations, the distribution of any excess | ||||||
22 | monies pursuant to this
Section, and final closing of the books | ||||||
23 | and records of the redevelopment
project
area, the municipality | ||||||
24 | shall adopt an ordinance dissolving the special
tax allocation | ||||||
25 | fund for the redevelopment project area and terminating the
| ||||||
26 | designation of the redevelopment project area as a |
| |||||||
| |||||||
1 | redevelopment project
area.
Title to real or personal property | ||||||
2 | and public improvements
acquired
by or for
the
municipality as | ||||||
3 | a result of the redevelopment project and plan shall vest in
| ||||||
4 | the
municipality when acquired and shall continue to be held by | ||||||
5 | the municipality
after the redevelopment project area has been | ||||||
6 | terminated.
Municipalities shall notify affected taxing | ||||||
7 | districts prior to
November 1 if the redevelopment project area | ||||||
8 | is to be terminated by December 31
of
that same year. If a | ||||||
9 | municipality extends estimated dates of completion of a
| ||||||
10 | redevelopment project and retirement of obligations to finance | ||||||
11 | a
redevelopment project, as allowed by this amendatory Act of | ||||||
12 | 1993, that
extension shall not extend the property tax | ||||||
13 | increment allocation financing
authorized by this Section. | ||||||
14 | Thereafter the rates of the taxing districts
shall be extended | ||||||
15 | and taxes levied, collected and distributed in the manner
| ||||||
16 | applicable in the absence of the adoption of tax increment | ||||||
17 | allocation
financing.
| ||||||
18 | Nothing in this Section shall be construed as relieving | ||||||
19 | property in such
redevelopment project areas from being | ||||||
20 | assessed as provided in the Property
Tax Code or as relieving | ||||||
21 | owners of such property from paying a uniform rate of
taxes, as | ||||||
22 | required by Section 4 of Article 9 of the Illinois | ||||||
23 | Constitution.
| ||||||
24 | (Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03; | ||||||
25 | 93-715, eff. 7-12-04.)
|
| |||||||
| |||||||
1 | (65 ILCS 5/11-74.4-9)
(from Ch. 24, par. 11-74.4-9)
| ||||||
2 | Sec. 11-74.4-9. Equalized assessed value of property.
| ||||||
3 | (a) If a municipality by ordinance provides for tax
| ||||||
4 | increment allocation financing pursuant to Section 11-74.4-8, | ||||||
5 | the county clerk
immediately thereafter shall determine (1) the | ||||||
6 | most recently ascertained
equalized assessed value of each lot, | ||||||
7 | block, tract or parcel of real property
within such | ||||||
8 | redevelopment project area from which shall be deducted the
| ||||||
9 | homestead exemptions provided by Sections 15-170, 15-175, and
| ||||||
10 | 15-176 , and 15-177 of the Property
Tax Code, which value shall | ||||||
11 | be the "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 such redevelopment project area by | ||||||
14 | adding together
the most recently ascertained equalized | ||||||
15 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
16 | real property within such project area, from which
shall be | ||||||
17 | deducted the homestead exemptions provided by Sections 15-170,
| ||||||
18 | 15-175, and 15-176 of the Property Tax Code, and shall certify | ||||||
19 | such amount
as the "total
initial equalized assessed value" of | ||||||
20 | the taxable real property within such
project area.
| ||||||
21 | (b) In reference to any municipality which has adopted tax | ||||||
22 | increment
financing after January 1, 1978, and in respect to | ||||||
23 | which the county clerk
has certified the "total initial | ||||||
24 | equalized assessed value" of the property
in the redevelopment | ||||||
25 | area, the municipality may thereafter request the clerk
in | ||||||
26 | writing to adjust the initial equalized value of all taxable |
| |||||||
| |||||||
1 | real property
within the redevelopment project area by | ||||||
2 | deducting therefrom the exemptions
provided for by Sections | ||||||
3 | 15-170, 15-175, and 15-176 , and 15-177 of the
Property Tax Code | ||||||
4 | applicable
to each lot, block, tract or parcel of real property | ||||||
5 | within such redevelopment
project area. The county clerk shall | ||||||
6 | immediately after the written request to
adjust the total | ||||||
7 | initial equalized value is received determine the total
| ||||||
8 | homestead exemptions in the redevelopment project area | ||||||
9 | provided by Sections
15-170, 15-175, and 15-176 of the Property | ||||||
10 | Tax Code by adding
together the homestead
exemptions provided | ||||||
11 | by said Sections
on each lot, block, tract or parcel of real | ||||||
12 | property within such redevelopment
project area and then shall | ||||||
13 | deduct the total of said exemptions from the total
initial | ||||||
14 | equalized assessed value. The county clerk shall then promptly | ||||||
15 | certify
such amount as the "total initial equalized assessed | ||||||
16 | value as adjusted" of the
taxable real property within such | ||||||
17 | redevelopment project area.
| ||||||
18 | (c) After the county clerk has certified the "total initial
| ||||||
19 | equalized assessed value" of the taxable real property in such | ||||||
20 | area, then
in respect to every taxing district containing a | ||||||
21 | redevelopment project area,
the county clerk or any other | ||||||
22 | official required by law to ascertain the amount
of the | ||||||
23 | equalized assessed value of all taxable property within such | ||||||
24 | district
for the purpose of computing the rate per cent of tax | ||||||
25 | to be extended upon
taxable property within such district, | ||||||
26 | shall in every year that tax increment
allocation financing is |
| |||||||
| |||||||
1 | in effect ascertain the amount of value of taxable
property in | ||||||
2 | a redevelopment project area by including in such amount the | ||||||
3 | lower
of the current equalized assessed value or the certified | ||||||
4 | "total initial
equalized assessed value" of all taxable real | ||||||
5 | property in such area, except
that after he has certified the | ||||||
6 | "total initial equalized assessed value as
adjusted" he shall | ||||||
7 | in the year of said certification if tax rates have not been
| ||||||
8 | extended and in every year thereafter that tax increment | ||||||
9 | allocation financing
is in effect ascertain the amount of value | ||||||
10 | of taxable property in a
redevelopment project area by | ||||||
11 | including in such amount the lower of the current
equalized | ||||||
12 | assessed value or the certified "total initial equalized | ||||||
13 | assessed
value as adjusted" of all taxable real property in | ||||||
14 | such area. The rate per cent
of tax determined shall be | ||||||
15 | extended to the current equalized assessed value of
all | ||||||
16 | property in the redevelopment project area in the same manner | ||||||
17 | as the rate
per cent of tax is extended to all other taxable | ||||||
18 | property in the taxing
district. The method of extending taxes | ||||||
19 | established under this Section shall
terminate when the | ||||||
20 | municipality adopts an ordinance dissolving the special tax
| ||||||
21 | allocation fund for the redevelopment project area. This | ||||||
22 | Division shall not be
construed as relieving property owners | ||||||
23 | within a redevelopment project area from
paying a uniform rate | ||||||
24 | of taxes upon the current equalized assessed value of
their | ||||||
25 | taxable property as provided in the Property Tax Code.
| ||||||
26 | (Source: P.A. 93-715, eff. 7-12-04.)
|
| |||||||
| |||||||
1 | (65 ILCS 5/11-74.6-40)
| ||||||
2 | Sec. 11-74.6-40. Equalized assessed value determination; | ||||||
3 | property tax
extension.
| ||||||
4 | (a) If a municipality by ordinance provides for tax | ||||||
5 | increment allocation
financing under Section 11-74.6-35, the | ||||||
6 | county clerk immediately thereafter:
| ||||||
7 | (1) shall determine the initial equalized assessed | ||||||
8 | value of each
parcel of real property in the redevelopment | ||||||
9 | project area, which is the
most recently established | ||||||
10 | equalized assessed value of each lot, block,
tract or | ||||||
11 | parcel of taxable real property within the redevelopment | ||||||
12 | project
area, minus the homestead exemptions provided by | ||||||
13 | Sections
15-170, 15-175, and 15-176 , and 15-177 of the | ||||||
14 | Property Tax Code; and
| ||||||
15 | (2) shall certify to the municipality the total initial | ||||||
16 | equalized
assessed value of all taxable real property | ||||||
17 | within the redevelopment
project area.
| ||||||
18 | (b) Any municipality that has established a vacant | ||||||
19 | industrial
buildings conservation area may, by ordinance | ||||||
20 | passed after
the adoption of tax increment allocation | ||||||
21 | financing, provide that the county
clerk immediately | ||||||
22 | thereafter shall again determine:
| ||||||
23 | (1) the updated initial equalized assessed value of | ||||||
24 | each lot, block,
tract or parcel of real property, which is | ||||||
25 | the most recently
ascertained equalized assessed value of |
| |||||||
| |||||||
1 | each lot, block, tract or parcel of
real property within | ||||||
2 | the vacant industrial buildings conservation area; and
| ||||||
3 | (2) the total updated initial equalized assessed value | ||||||
4 | of all
taxable real property within the redevelopment | ||||||
5 | project area,
which is the total of the updated initial | ||||||
6 | equalized assessed value of
all taxable real property | ||||||
7 | within the vacant industrial buildings
conservation area.
| ||||||
8 | The county clerk shall certify to the municipality the | ||||||
9 | total updated
initial equalized assessed value of all taxable | ||||||
10 | real property within the
industrial buildings conservation | ||||||
11 | area.
| ||||||
12 | (c) After the county clerk has certified the total initial
| ||||||
13 | equalized assessed value or the total updated initial equalized | ||||||
14 | assessed
value of the taxable real property in the area, for | ||||||
15 | each taxing district in
which a redevelopment project area is | ||||||
16 | situated, the county clerk or any
other official required by | ||||||
17 | law to determine the amount of the equalized
assessed value of | ||||||
18 | all taxable property within
the district for the purpose of | ||||||
19 | computing the percentage rate of tax to be
extended upon | ||||||
20 | taxable property within the district, shall in every year
that | ||||||
21 | tax increment allocation financing is in effect determine the | ||||||
22 | total
equalized assessed value of taxable property in a | ||||||
23 | redevelopment project area by
including in that amount the | ||||||
24 | lower of the current equalized assessed value
or the certified | ||||||
25 | total initial equalized assessed value or, if the total of
| ||||||
26 | updated equalized assessed value has been certified, the total |
| |||||||
| |||||||
1 | updated
initial equalized assessed value of all taxable real | ||||||
2 | property in the
redevelopment project area. After he has | ||||||
3 | certified the total initial
equalized assessed value he shall | ||||||
4 | in the year of that
certification, if tax rates have not been | ||||||
5 | extended, and in every subsequent
year that tax increment | ||||||
6 | allocation financing is in effect, determine the
amount of | ||||||
7 | equalized assessed value of taxable property in a redevelopment
| ||||||
8 | project area by including in that amount the lower of the | ||||||
9 | current total
equalized assessed value or the certified total | ||||||
10 | initial equalized assessed
value or, if the total of updated | ||||||
11 | initial equalized assessed values have been
certified, the | ||||||
12 | total updated initial equalized assessed value of all taxable
| ||||||
13 | real property in the redevelopment project area.
| ||||||
14 | (d) The percentage rate of tax determined shall be extended | ||||||
15 | on the
current equalized assessed value of all property in the | ||||||
16 | redevelopment
project area in the same manner as the rate per | ||||||
17 | cent of tax is extended to
all other taxable property in the | ||||||
18 | taxing district. The method of extending
taxes established | ||||||
19 | under this Section shall terminate when the municipality
adopts | ||||||
20 | an ordinance dissolving the special tax allocation fund for the
| ||||||
21 | redevelopment project area. This Law shall not be construed as | ||||||
22 | relieving
property owners within a redevelopment project area | ||||||
23 | from paying a uniform
rate of taxes upon the current equalized | ||||||
24 | assessed value of their taxable
property as provided in the | ||||||
25 | Property Tax Code.
| ||||||
26 | (Source: P.A. 93-715, eff. 7-12-04.)
|
| |||||||
| |||||||
1 | Section 25. 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,
15-175, | ||||||
17 | and 15-176 , and 15-177 of
the Property Tax Code
(that value | ||||||
18 | being the "initial equalized assessed value" of each such
piece | ||||||
19 | of 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 |
| |||||||
| |||||||
1 | by
Sections 15-170, 15-175, and 15-176 of the Property Tax | ||||||
2 | Code,
and shall certify
that 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 the taxing district for the purpose of | ||||||
12 | computing the rate per
cent of tax to be extended upon taxable | ||||||
13 | property within the 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 the
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 | extending taxes
established under this Section shall terminate | ||||||
25 | when the municipality adopts an
ordinance dissolving the | ||||||
26 | special tax allocation fund for the economic
development |
| |||||||
| |||||||
1 | project area. This Act shall not be construed as relieving | ||||||
2 | owners
or lessees of property within an economic development | ||||||
3 | project area from paying
a uniform rate of
taxes upon the | ||||||
4 | current equalized assessed value of their taxable property as
| ||||||
5 | provided in the Property Tax Code.
| ||||||
6 | (Source: P.A. 93-715, eff. 7-12-04.)
| ||||||
7 | Section 30. The School Code is amended by changing Section | ||||||
8 | 18-8.05 as follows:
| ||||||
9 | (105 ILCS 5/18-8.05)
| ||||||
10 | Sec. 18-8.05. Basis for apportionment of general State | ||||||
11 | financial aid and
supplemental general State aid to the common | ||||||
12 | schools for the 1998-1999 and
subsequent school years.
| ||||||
13 | (A) General Provisions.
| ||||||
14 | (1) The provisions of this Section apply to the 1998-1999 | ||||||
15 | and subsequent
school years. The system of general State | ||||||
16 | financial aid provided for in this
Section
is designed to | ||||||
17 | assure that, through a combination of State financial aid and
| ||||||
18 | required local resources, the financial support provided each | ||||||
19 | pupil in Average
Daily Attendance equals or exceeds a
| ||||||
20 | prescribed per pupil Foundation Level. This formula approach | ||||||
21 | imputes a level
of per pupil Available Local Resources and | ||||||
22 | provides for the basis to calculate
a per pupil level of | ||||||
23 | general State financial aid that, when added to Available
Local |
| |||||||
| |||||||
1 | Resources, equals or exceeds the Foundation Level. The
amount | ||||||
2 | of per pupil general State financial aid for school districts, | ||||||
3 | in
general, varies in inverse
relation to Available Local | ||||||
4 | Resources. Per pupil amounts are based upon
each school | ||||||
5 | district's Average Daily Attendance as that term is defined in | ||||||
6 | this
Section.
| ||||||
7 | (2) In addition to general State financial aid, school | ||||||
8 | districts with
specified levels or concentrations of pupils | ||||||
9 | from low income households are
eligible to receive supplemental | ||||||
10 | general State financial aid grants as provided
pursuant to | ||||||
11 | subsection (H).
The supplemental State aid grants provided for | ||||||
12 | school districts under
subsection (H) shall be appropriated for | ||||||
13 | distribution to school districts as
part of the same line item | ||||||
14 | in which the general State financial aid of school
districts is | ||||||
15 | appropriated under this Section.
| ||||||
16 | (3) To receive financial assistance under this Section, | ||||||
17 | school districts
are required to file claims with the State | ||||||
18 | Board of Education, subject to the
following requirements:
| ||||||
19 | (a) Any school district which fails for any given | ||||||
20 | school year to maintain
school as required by law, or to | ||||||
21 | maintain a recognized school is not
eligible to file for | ||||||
22 | such school year any claim upon the Common School
Fund. In | ||||||
23 | case of nonrecognition of one or more attendance centers in | ||||||
24 | a
school district otherwise operating recognized schools, | ||||||
25 | the claim of the
district shall be reduced in the | ||||||
26 | proportion which the Average Daily
Attendance in the |
| |||||||
| |||||||
1 | attendance center or centers bear to the Average Daily
| ||||||
2 | Attendance in the school district. A "recognized school" | ||||||
3 | means any
public school which meets the standards as | ||||||
4 | established for recognition
by the State Board of | ||||||
5 | Education. A school district or attendance center
not | ||||||
6 | having recognition status at the end of a school term is | ||||||
7 | entitled to
receive State aid payments due upon a legal | ||||||
8 | claim which was filed while
it was recognized.
| ||||||
9 | (b) School district claims filed under this Section are | ||||||
10 | subject to
Sections 18-9, 18-10, and 18-12, except as | ||||||
11 | otherwise provided in this
Section.
| ||||||
12 | (c) If a school district operates a full year school | ||||||
13 | under Section
10-19.1, the general State aid to the school | ||||||
14 | district shall be determined
by the State Board of | ||||||
15 | Education in accordance with this Section as near as
may be | ||||||
16 | applicable.
| ||||||
17 | (d) (Blank).
| ||||||
18 | (4) Except as provided in subsections (H) and (L), the | ||||||
19 | board of any district
receiving any of the grants provided for | ||||||
20 | in this Section may apply those funds
to any fund so received | ||||||
21 | for which that board is authorized to make expenditures
by law.
| ||||||
22 | School districts are not required to exert a minimum | ||||||
23 | Operating Tax Rate in
order to qualify for assistance under | ||||||
24 | this Section.
| ||||||
25 | (5) As used in this Section the following terms, when | ||||||
26 | capitalized, shall
have the meaning ascribed herein:
|
| |||||||
| |||||||
1 | (a) "Average Daily Attendance": A count of pupil | ||||||
2 | attendance in school,
averaged as provided for in | ||||||
3 | subsection (C) and utilized in deriving per pupil
financial | ||||||
4 | support levels.
| ||||||
5 | (b) "Available Local Resources": A computation of | ||||||
6 | local financial
support, calculated on the basis of Average | ||||||
7 | Daily Attendance and derived as
provided pursuant to | ||||||
8 | subsection (D).
| ||||||
9 | (c) "Corporate Personal Property Replacement Taxes": | ||||||
10 | Funds paid to local
school districts pursuant to "An Act in | ||||||
11 | relation to the abolition of ad valorem
personal property | ||||||
12 | tax and the replacement of revenues lost thereby, and
| ||||||
13 | amending and repealing certain Acts and parts of Acts in | ||||||
14 | connection therewith",
certified August 14, 1979, as | ||||||
15 | amended (Public Act 81-1st S.S.-1).
| ||||||
16 | (d) "Foundation Level": A prescribed level of per pupil | ||||||
17 | financial support
as provided for in subsection (B).
| ||||||
18 | (e) "Operating Tax Rate": All school district property | ||||||
19 | taxes extended for
all purposes, except Bond and
Interest, | ||||||
20 | Summer School, Rent, Capital Improvement, and Vocational | ||||||
21 | Education
Building purposes.
| ||||||
22 | (B) Foundation Level.
| ||||||
23 | (1) The Foundation Level is a figure established by the | ||||||
24 | State representing
the minimum level of per pupil financial | ||||||
25 | support that should be available to
provide for the basic |
| |||||||
| |||||||
1 | education of each pupil in
Average Daily Attendance. As set | ||||||
2 | forth in this Section, each school district
is assumed to exert
| ||||||
3 | a sufficient local taxing effort such that, in combination with | ||||||
4 | the aggregate
of general State
financial aid provided the | ||||||
5 | district, an aggregate of State and local resources
are | ||||||
6 | available to meet
the basic education needs of pupils in the | ||||||
7 | district.
| ||||||
8 | (2) For the 1998-1999 school year, the Foundation Level of | ||||||
9 | support is
$4,225. For the 1999-2000 school year, the | ||||||
10 | Foundation Level of support is
$4,325. For the 2000-2001 school | ||||||
11 | year, the Foundation Level of support is
$4,425. For the | ||||||
12 | 2001-2002 school year and 2002-2003 school year, the
Foundation | ||||||
13 | Level of support is $4,560. For the 2003-2004 school year, the | ||||||
14 | Foundation Level of support is $4,810. For the 2004-2005 school | ||||||
15 | year, the Foundation Level of support is $4,964.
For the | ||||||
16 | 2005-2006 school year,
the Foundation Level of support is | ||||||
17 | $5,164.
| ||||||
18 | (3) For the 2006-2007 school year and each school year | ||||||
19 | thereafter,
the Foundation Level of support is $5,334 or such | ||||||
20 | greater amount as
may be established by law by the General | ||||||
21 | Assembly.
| ||||||
22 | (C) Average Daily Attendance.
| ||||||
23 | (1) For purposes of calculating general State aid pursuant | ||||||
24 | to subsection
(E), an Average Daily Attendance figure shall be | ||||||
25 | utilized. The Average Daily
Attendance figure for formula
|
| |||||||
| |||||||
1 | calculation purposes shall be the monthly average of the actual | ||||||
2 | number of
pupils in attendance of
each school district, as | ||||||
3 | further averaged for the best 3 months of pupil
attendance for | ||||||
4 | each
school district. In compiling the figures for the number | ||||||
5 | of pupils in
attendance, school districts
and the State Board | ||||||
6 | of Education shall, for purposes of general State aid
funding, | ||||||
7 | conform
attendance figures to the requirements of subsection | ||||||
8 | (F).
| ||||||
9 | (2) The Average Daily Attendance figures utilized in | ||||||
10 | subsection (E) shall be
the requisite attendance data for the | ||||||
11 | school year immediately preceding
the
school year for which | ||||||
12 | general State aid is being calculated
or the average of the | ||||||
13 | attendance data for the 3 preceding school
years, whichever is | ||||||
14 | greater. The Average Daily Attendance figures
utilized in | ||||||
15 | subsection (H) shall be the requisite attendance data for the
| ||||||
16 | school year immediately preceding the school year for which | ||||||
17 | general
State aid is being calculated.
| ||||||
18 | (D) Available Local Resources.
| ||||||
19 | (1) For purposes of calculating general State aid pursuant | ||||||
20 | to subsection
(E), a representation of Available Local | ||||||
21 | Resources per pupil, as that term is
defined and determined in | ||||||
22 | this subsection, shall be utilized. Available Local
Resources | ||||||
23 | per pupil shall include a calculated
dollar amount representing | ||||||
24 | local school district revenues from local property
taxes and | ||||||
25 | from
Corporate Personal Property Replacement Taxes, expressed |
| |||||||
| |||||||
1 | on the basis of pupils
in Average
Daily Attendance. Calculation | ||||||
2 | of Available Local Resources shall exclude any tax amnesty | ||||||
3 | funds received as a result of Public Act 93-26.
| ||||||
4 | (2) In determining a school district's revenue from local | ||||||
5 | property taxes,
the State Board of Education shall utilize the | ||||||
6 | equalized assessed valuation of
all taxable property of each | ||||||
7 | school
district as of September 30 of the previous year. The | ||||||
8 | equalized assessed
valuation utilized shall
be obtained and | ||||||
9 | determined as provided in subsection (G).
| ||||||
10 | (3) For school districts maintaining grades kindergarten | ||||||
11 | through 12, local
property tax
revenues per pupil shall be | ||||||
12 | calculated as the product of the applicable
equalized assessed
| ||||||
13 | valuation for the district multiplied by 3.00%, and divided by | ||||||
14 | the district's
Average Daily
Attendance figure. For school | ||||||
15 | districts maintaining grades kindergarten
through 8, local
| ||||||
16 | property tax revenues per pupil shall be calculated as the | ||||||
17 | product of the
applicable equalized
assessed valuation for the | ||||||
18 | district multiplied by 2.30%, and divided by the
district's | ||||||
19 | Average
Daily Attendance figure. For school districts | ||||||
20 | maintaining grades 9 through 12,
local property
tax revenues | ||||||
21 | per pupil shall be the applicable equalized assessed valuation | ||||||
22 | of
the district
multiplied by 1.05%, and divided by the | ||||||
23 | district's Average Daily
Attendance
figure.
| ||||||
24 | For partial elementary unit districts created pursuant to | ||||||
25 | Article 11E of this Code, local property tax revenues per pupil | ||||||
26 | shall be calculated as the product of the equalized assessed |
| |||||||
| |||||||
1 | valuation for property within the elementary and high school | ||||||
2 | classification of the partial elementary unit district | ||||||
3 | multiplied by 2.06% and divided by the Average Daily Attendance | ||||||
4 | figure for grades kindergarten through 8, plus the product of | ||||||
5 | the equalized assessed valuation for property within the high | ||||||
6 | school only classification of the partial elementary unit | ||||||
7 | district multiplied by 0.94% and divided by the Average Daily | ||||||
8 | Attendance figure for grades 9 through 12.
| ||||||
9 | (4) The Corporate Personal Property Replacement Taxes paid | ||||||
10 | to each school
district during the calendar year 2 years before | ||||||
11 | the calendar year in which a
school year begins, divided by the | ||||||
12 | Average Daily Attendance figure for that
district, shall be | ||||||
13 | added to the local property tax revenues per pupil as
derived | ||||||
14 | by the application of the immediately preceding paragraph (3). | ||||||
15 | The sum
of these per pupil figures for each school district | ||||||
16 | shall constitute Available
Local Resources as that term is | ||||||
17 | utilized in subsection (E) in the calculation
of general State | ||||||
18 | aid.
| ||||||
19 | (E) Computation of General State Aid.
| ||||||
20 | (1) For each school year, the amount of general State aid | ||||||
21 | allotted to a
school district shall be computed by the State | ||||||
22 | Board of Education as provided
in this subsection.
| ||||||
23 | (2) For any school district for which Available Local | ||||||
24 | Resources per pupil
is less than the product of 0.93 times the | ||||||
25 | Foundation Level, general State aid
for that district shall be |
| |||||||
| |||||||
1 | calculated as an amount equal to the Foundation
Level minus | ||||||
2 | Available Local Resources, multiplied by the Average Daily
| ||||||
3 | Attendance of the school district.
| ||||||
4 | (3) For any school district for which Available Local | ||||||
5 | Resources per pupil
is equal to or greater than the product of | ||||||
6 | 0.93 times the Foundation Level and
less than the product of | ||||||
7 | 1.75 times the Foundation Level, the general State aid
per | ||||||
8 | pupil shall be a decimal proportion of the Foundation Level | ||||||
9 | derived using a
linear algorithm. Under this linear algorithm, | ||||||
10 | the calculated general State
aid per pupil shall decline in | ||||||
11 | direct linear fashion from 0.07 times the
Foundation Level for | ||||||
12 | a school district with Available Local Resources equal to
the | ||||||
13 | product of 0.93 times the Foundation Level, to 0.05 times the | ||||||
14 | Foundation
Level for a school district with Available Local | ||||||
15 | Resources equal to the product
of 1.75 times the Foundation | ||||||
16 | Level. The allocation of general
State aid for school districts | ||||||
17 | subject to this paragraph 3 shall be the
calculated general | ||||||
18 | State aid
per pupil figure multiplied by the Average Daily | ||||||
19 | Attendance of the school
district.
| ||||||
20 | (4) For any school district for which Available Local | ||||||
21 | Resources per pupil
equals or exceeds the product of 1.75 times | ||||||
22 | the Foundation Level, the general
State aid for the school | ||||||
23 | district shall be calculated as the product of $218
multiplied | ||||||
24 | by the Average Daily Attendance of the school
district.
| ||||||
25 | (5) The amount of general State aid allocated to a school | ||||||
26 | district for
the 1999-2000 school year meeting the requirements |
| |||||||
| |||||||
1 | set forth in paragraph (4)
of subsection
(G) shall be increased | ||||||
2 | by an amount equal to the general State aid that
would have | ||||||
3 | been received by the district for the 1998-1999 school year by
| ||||||
4 | utilizing the Extension Limitation Equalized Assessed | ||||||
5 | Valuation as calculated
in paragraph (4) of subsection (G) less | ||||||
6 | the general State aid allotted for the
1998-1999
school year. | ||||||
7 | This amount shall be deemed a one time increase, and shall not
| ||||||
8 | affect any future general State aid allocations.
| ||||||
9 | (F) Compilation of Average Daily Attendance.
| ||||||
10 | (1) Each school district shall, by July 1 of each year, | ||||||
11 | submit to the State
Board of Education, on forms prescribed by | ||||||
12 | the State Board of Education,
attendance figures for the school | ||||||
13 | year that began in the preceding calendar
year. The attendance | ||||||
14 | information so transmitted shall identify the average
daily | ||||||
15 | attendance figures for each month of the school year. Beginning | ||||||
16 | with
the general State aid claim form for the 2002-2003 school
| ||||||
17 | year, districts shall calculate Average Daily Attendance as | ||||||
18 | provided in
subdivisions (a), (b), and (c) of this paragraph | ||||||
19 | (1).
| ||||||
20 | (a) In districts that do not hold year-round classes,
| ||||||
21 | days of attendance in August shall be added to the month of | ||||||
22 | September and any
days of attendance in June shall be added | ||||||
23 | to the month of May.
| ||||||
24 | (b) In districts in which all buildings hold year-round | ||||||
25 | classes,
days of attendance in July and August shall be |
| |||||||
| |||||||
1 | added to the month
of September and any days of attendance | ||||||
2 | in June shall be added to
the month of May.
| ||||||
3 | (c) In districts in which some buildings, but not all, | ||||||
4 | hold
year-round classes, for the non-year-round buildings, | ||||||
5 | days of
attendance in August shall be added to the month of | ||||||
6 | September
and any days of attendance in June shall be added | ||||||
7 | to the month of
May. The average daily attendance for the | ||||||
8 | year-round buildings
shall be computed as provided in | ||||||
9 | subdivision (b) of this paragraph
(1). To calculate the | ||||||
10 | Average Daily Attendance for the district, the
average | ||||||
11 | daily attendance for the year-round buildings shall be
| ||||||
12 | multiplied by the days in session for the non-year-round | ||||||
13 | buildings
for each month and added to the monthly | ||||||
14 | attendance of the
non-year-round buildings.
| ||||||
15 | Except as otherwise provided in this Section, days of
| ||||||
16 | attendance by pupils shall be counted only for sessions of not | ||||||
17 | less than
5 clock hours of school work per day under direct | ||||||
18 | supervision of: (i)
teachers, or (ii) non-teaching personnel or | ||||||
19 | volunteer personnel when engaging
in non-teaching duties and | ||||||
20 | supervising in those instances specified in
subsection (a) of | ||||||
21 | Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils | ||||||
22 | of legal school age and in kindergarten and grades 1 through | ||||||
23 | 12.
| ||||||
24 | Days of attendance by tuition pupils shall be accredited | ||||||
25 | only to the
districts that pay the tuition to a recognized | ||||||
26 | school.
|
| |||||||
| |||||||
1 | (2) Days of attendance by pupils of less than 5 clock hours | ||||||
2 | of school
shall be subject to the following provisions in the | ||||||
3 | compilation of Average
Daily Attendance.
| ||||||
4 | (a) Pupils regularly enrolled in a public school for | ||||||
5 | only a part of
the school day may be counted on the basis | ||||||
6 | of 1/6 day for every class hour
of instruction of 40 | ||||||
7 | minutes or more attended pursuant to such enrollment,
| ||||||
8 | unless a pupil is
enrolled in a block-schedule format of 80 | ||||||
9 | minutes or more of instruction,
in which case the pupil may | ||||||
10 | be counted on the basis of the proportion of
minutes of | ||||||
11 | school work completed each day to the minimum number of
| ||||||
12 | minutes that school work is required to be held that day.
| ||||||
13 | (b) Days of attendance may be less than 5 clock hours | ||||||
14 | on the opening
and closing of the school term, and upon the | ||||||
15 | first day of pupil
attendance, if preceded by a day or days | ||||||
16 | utilized as an institute or
teachers' workshop.
| ||||||
17 | (c) A session of 4 or more clock hours may be counted | ||||||
18 | as a day of
attendance upon certification by the regional | ||||||
19 | superintendent, and
approved by the State Superintendent | ||||||
20 | of Education to the extent that the
district has been | ||||||
21 | forced to use daily multiple sessions.
| ||||||
22 | (d) A session of 3 or more clock hours may be counted | ||||||
23 | as a day of
attendance (1) when the remainder of the school | ||||||
24 | day or at least
2 hours in the evening of that day is | ||||||
25 | utilized for an
in-service training program for teachers, | ||||||
26 | up to a maximum of 5 days per
school year of which a |
| |||||||
| |||||||
1 | maximum of 4 days of such 5 days may be used for
| ||||||
2 | parent-teacher conferences, provided a district conducts | ||||||
3 | an in-service
training program for teachers which has been | ||||||
4 | approved by the State
Superintendent of Education; or, in | ||||||
5 | lieu of 4 such days, 2 full days may
be used, in which | ||||||
6 | event each such day
may be counted as a day of attendance; | ||||||
7 | and (2) when days in
addition to
those provided in item (1) | ||||||
8 | are scheduled by a school pursuant to its school
| ||||||
9 | improvement plan adopted under Article 34 or its revised or | ||||||
10 | amended school
improvement plan adopted under Article 2, | ||||||
11 | provided that (i) such sessions of
3 or more clock hours | ||||||
12 | are scheduled to occur at regular intervals, (ii) the
| ||||||
13 | remainder of the school days in which such sessions occur | ||||||
14 | are utilized
for in-service training programs or other | ||||||
15 | staff development activities for
teachers, and (iii) a | ||||||
16 | sufficient number of minutes of school work under the
| ||||||
17 | direct supervision of teachers are added to the school days | ||||||
18 | between such
regularly scheduled sessions to accumulate | ||||||
19 | not less than the number of minutes
by which such sessions | ||||||
20 | of 3 or more clock hours fall short of 5 clock hours.
Any | ||||||
21 | full days used for the purposes of this paragraph shall not | ||||||
22 | be considered
for
computing average daily attendance. Days | ||||||
23 | scheduled for in-service training
programs, staff | ||||||
24 | development activities, or parent-teacher conferences may | ||||||
25 | be
scheduled separately for different
grade levels and | ||||||
26 | different attendance centers of the district.
|
| |||||||
| |||||||
1 | (e) A session of not less than one clock hour of | ||||||
2 | teaching
hospitalized or homebound pupils on-site or by | ||||||
3 | telephone to the classroom may
be counted as 1/2 day of | ||||||
4 | attendance, however these pupils must receive 4 or
more | ||||||
5 | clock hours of instruction to be counted for a full day of | ||||||
6 | attendance.
| ||||||
7 | (f) A session of at least 4 clock hours may be counted | ||||||
8 | as a day of
attendance for first grade pupils, and pupils | ||||||
9 | in full day kindergartens,
and a session of 2 or more hours | ||||||
10 | may be counted as 1/2 day of attendance by
pupils in | ||||||
11 | kindergartens which provide only 1/2 day of attendance.
| ||||||
12 | (g) For children with disabilities who are below the | ||||||
13 | age of 6 years and
who
cannot attend 2 or more clock hours | ||||||
14 | because of their disability or
immaturity, a session of not | ||||||
15 | less than one clock hour may be counted as 1/2 day
of | ||||||
16 | attendance; however for such children whose educational | ||||||
17 | needs so require
a session of 4 or more clock hours may be | ||||||
18 | counted as a full day of attendance.
| ||||||
19 | (h) A recognized kindergarten which provides for only | ||||||
20 | 1/2 day of
attendance by each pupil shall not have more | ||||||
21 | than 1/2 day of attendance
counted in any one day. However, | ||||||
22 | kindergartens may count 2 1/2 days
of
attendance in any 5 | ||||||
23 | consecutive school days. When a pupil attends such a
| ||||||
24 | kindergarten for 2 half days on any one school day, the | ||||||
25 | pupil shall have
the following day as a day absent from | ||||||
26 | school, unless the school district
obtains permission in |
| |||||||
| |||||||
1 | writing from the State Superintendent of Education.
| ||||||
2 | Attendance at kindergartens which provide for a full day of | ||||||
3 | attendance by
each pupil shall be counted the same as | ||||||
4 | attendance by first grade pupils.
Only the first year of | ||||||
5 | attendance in one kindergarten shall be counted,
except in | ||||||
6 | case of children who entered the kindergarten in their | ||||||
7 | fifth year
whose educational development requires a second | ||||||
8 | year of kindergarten as
determined under the rules and | ||||||
9 | regulations of the State Board of Education.
| ||||||
10 | (i) On the days when the Prairie State Achievement | ||||||
11 | Examination is
administered under subsection (c) of | ||||||
12 | Section 2-3.64 of this Code, the day
of attendance for a | ||||||
13 | pupil whose school
day must be shortened to accommodate | ||||||
14 | required testing procedures may
be less than 5 clock hours | ||||||
15 | and shall be counted towards the 176 days of actual pupil | ||||||
16 | attendance required under Section 10-19 of this Code, | ||||||
17 | provided that a sufficient number of minutes
of school work | ||||||
18 | in excess of 5 clock hours are first completed on other | ||||||
19 | school
days to compensate for the loss of school work on | ||||||
20 | the examination days.
| ||||||
21 | (G) Equalized Assessed Valuation Data.
| ||||||
22 | (1) For purposes of the calculation of Available Local | ||||||
23 | Resources required
pursuant to subsection (D), the
State Board | ||||||
24 | of Education shall secure from the Department of
Revenue the | ||||||
25 | value as equalized or assessed by the Department of Revenue of
|
| |||||||
| |||||||
1 | all taxable property of every school district, together with | ||||||
2 | (i) the applicable
tax rate used in extending taxes for the | ||||||
3 | funds of the district as of
September 30 of the previous year
| ||||||
4 | and (ii) the limiting rate for all school
districts subject to | ||||||
5 | property tax extension limitations as imposed under the
| ||||||
6 | Property Tax Extension Limitation Law.
| ||||||
7 | The Department of Revenue shall add to the equalized | ||||||
8 | assessed value of all
taxable
property of each school district | ||||||
9 | situated entirely or partially within a county
that is or was | ||||||
10 | subject to the alternative general homestead exemption or the | ||||||
11 | Cook County homestead exemption provisions of Section 15-176 or | ||||||
12 | 15-177
Section 15-176 of the Property Tax Code (a)
an amount | ||||||
13 | equal to the total amount by which the
homestead exemption | ||||||
14 | allowed under Section 15-176 or 15-177
Section 15-176 of the | ||||||
15 | Property Tax Code for
real
property situated in that school | ||||||
16 | district exceeds the total amount that would
have been
allowed | ||||||
17 | in that school district if the maximum reduction under Section | ||||||
18 | 15-176
was
(i) $4,500 in Cook County or $3,500 in all other | ||||||
19 | counties in tax year 2003 or (ii) $5,000 in all counties in tax | ||||||
20 | year 2004 and thereafter and (b) an amount equal to the | ||||||
21 | aggregate amount for the taxable year of all additional | ||||||
22 | exemptions under Section 15-175 of the Property Tax Code for | ||||||
23 | owners with a household income of $30,000 or less. The county | ||||||
24 | clerk of any county that is or was subject to the alternative | ||||||
25 | general homestead exemption or the Cook County homestead | ||||||
26 | exemption provisions of Section 15-176 or 15-177
Section 15-176 |
| |||||||
| |||||||
1 | of the Property Tax Code shall
annually calculate and certify | ||||||
2 | to the Department of Revenue for each school
district all
| ||||||
3 | homestead exemption amounts under Section 15-176 or 15-177
| ||||||
4 | Section 15-176 of the Property Tax Code and all amounts of | ||||||
5 | additional exemptions under Section 15-175 of the Property Tax | ||||||
6 | Code for owners with a household income of $30,000 or less. It | ||||||
7 | is the intent of this paragraph that if the general homestead | ||||||
8 | exemption for a parcel of property is determined under Section | ||||||
9 | 15-176 or 15-177
Section 15-176 of the Property Tax Code rather | ||||||
10 | than Section 15-175, then the calculation of Available Local | ||||||
11 | Resources shall not be affected by the difference, if any, | ||||||
12 | between the amount of the general homestead exemption allowed | ||||||
13 | for that parcel of property under Section 15-176 or 15-177
| ||||||
14 | Section 15-176 of the Property Tax Code and the amount that | ||||||
15 | would have been allowed had the general homestead exemption for | ||||||
16 | that parcel of property been determined under Section 15-175 of | ||||||
17 | the Property Tax Code. It is further the intent of this | ||||||
18 | paragraph that if additional exemptions are allowed under | ||||||
19 | Section 15-175 of the Property Tax Code for owners with a | ||||||
20 | household income of less than $30,000, then the calculation of | ||||||
21 | Available Local Resources shall not be affected by the | ||||||
22 | difference, if any, because of those additional exemptions.
| ||||||
23 | This equalized assessed valuation, as adjusted further by | ||||||
24 | the requirements of
this subsection, shall be utilized in the | ||||||
25 | calculation of Available Local
Resources.
| ||||||
26 | (2) The equalized assessed valuation in paragraph (1) shall |
| |||||||
| |||||||
1 | be adjusted, as
applicable, in the following manner:
| ||||||
2 | (a) For the purposes of calculating State aid under | ||||||
3 | this Section,
with respect to any part of a school district | ||||||
4 | within a redevelopment
project area in respect to which a | ||||||
5 | municipality has adopted tax
increment allocation | ||||||
6 | financing pursuant to the Tax Increment Allocation
| ||||||
7 | Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 | ||||||
8 | of the Illinois
Municipal Code or the Industrial Jobs | ||||||
9 | Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the | ||||||
10 | Illinois Municipal Code, no part of the current equalized
| ||||||
11 | assessed valuation of real property located in any such | ||||||
12 | project area which is
attributable to an increase above the | ||||||
13 | total initial equalized assessed
valuation of such | ||||||
14 | property shall be used as part of the equalized assessed
| ||||||
15 | valuation of the district, until such time as all
| ||||||
16 | redevelopment project costs have been paid, as provided in | ||||||
17 | Section 11-74.4-8
of the Tax Increment Allocation | ||||||
18 | Redevelopment Act or in Section 11-74.6-35 of
the | ||||||
19 | Industrial Jobs Recovery Law. For the purpose of
the | ||||||
20 | equalized assessed valuation of the
district, the total | ||||||
21 | initial equalized assessed valuation or the current
| ||||||
22 | equalized assessed valuation, whichever is lower, shall be | ||||||
23 | used until
such time as all redevelopment project costs | ||||||
24 | have been paid.
| ||||||
25 | (b) The real property equalized assessed valuation for | ||||||
26 | a school district
shall be adjusted by subtracting from the |
| |||||||
| |||||||
1 | real property
value as equalized or assessed by the | ||||||
2 | Department of Revenue for the
district an amount computed | ||||||
3 | by dividing the amount of any abatement of
taxes under | ||||||
4 | Section 18-170 of the Property Tax Code by 3.00% for a | ||||||
5 | district
maintaining grades kindergarten through 12, by | ||||||
6 | 2.30% for a district
maintaining grades kindergarten | ||||||
7 | through 8, or by 1.05% for a
district
maintaining grades 9 | ||||||
8 | through 12 and adjusted by an amount computed by dividing
| ||||||
9 | the amount of any abatement of taxes under subsection (a) | ||||||
10 | of Section 18-165 of
the Property Tax Code by the same | ||||||
11 | percentage rates for district type as
specified in this | ||||||
12 | subparagraph (b).
| ||||||
13 | (3) For the 1999-2000 school year and each school year | ||||||
14 | thereafter, if a
school district meets all of the criteria of | ||||||
15 | this subsection (G)(3), the school
district's Available Local | ||||||
16 | Resources shall be calculated under subsection (D)
using the | ||||||
17 | district's Extension Limitation Equalized Assessed Valuation | ||||||
18 | as
calculated under this
subsection (G)(3).
| ||||||
19 | For purposes of this subsection (G)(3) the following terms | ||||||
20 | shall have
the following meanings:
| ||||||
21 | "Budget Year": The school year for which general State | ||||||
22 | aid is calculated
and
awarded under subsection (E).
| ||||||
23 | "Base Tax Year": The property tax levy year used to | ||||||
24 | calculate the Budget
Year
allocation of general State aid.
| ||||||
25 | "Preceding Tax Year": The property tax levy year | ||||||
26 | immediately preceding the
Base Tax Year.
|
| |||||||
| |||||||
1 | "Base Tax Year's Tax Extension": The product of the | ||||||
2 | equalized assessed
valuation utilized by the County Clerk | ||||||
3 | in the Base Tax Year multiplied by the
limiting rate as | ||||||
4 | calculated by the County Clerk and defined in the Property | ||||||
5 | Tax
Extension Limitation Law.
| ||||||
6 | "Preceding Tax Year's Tax Extension": The product of | ||||||
7 | the equalized assessed
valuation utilized by the County | ||||||
8 | Clerk in the Preceding Tax Year multiplied by
the Operating | ||||||
9 | Tax Rate as defined in subsection (A).
| ||||||
10 | "Extension Limitation Ratio": A numerical ratio, | ||||||
11 | certified by the
County Clerk, in which the numerator is | ||||||
12 | the Base Tax Year's Tax
Extension and the denominator is | ||||||
13 | the Preceding Tax Year's Tax Extension.
| ||||||
14 | "Operating Tax Rate": The operating tax rate as defined | ||||||
15 | in subsection (A).
| ||||||
16 | If a school district is subject to property tax extension | ||||||
17 | limitations as
imposed under
the Property Tax Extension | ||||||
18 | Limitation Law, the State Board of Education shall
calculate | ||||||
19 | the Extension
Limitation
Equalized Assessed Valuation of that | ||||||
20 | district. For the 1999-2000 school
year, the
Extension | ||||||
21 | Limitation Equalized Assessed Valuation of a school district as
| ||||||
22 | calculated by the State Board of Education shall be equal to | ||||||
23 | the product of the
district's 1996 Equalized Assessed Valuation | ||||||
24 | and the district's Extension
Limitation Ratio. For the | ||||||
25 | 2000-2001 school year and each school year
thereafter,
the | ||||||
26 | Extension Limitation Equalized Assessed Valuation of a school |
| |||||||
| |||||||
1 | district as
calculated by the State Board of Education shall be | ||||||
2 | equal to the product of
the Equalized Assessed Valuation last | ||||||
3 | used in the calculation of general State
aid and the
district's | ||||||
4 | Extension Limitation Ratio. If the Extension Limitation
| ||||||
5 | Equalized
Assessed Valuation of a school district as calculated | ||||||
6 | under
this subsection (G)(3) is less than the district's | ||||||
7 | equalized assessed valuation
as calculated pursuant to | ||||||
8 | subsections (G)(1) and (G)(2), then for purposes of
calculating | ||||||
9 | the district's general State aid for the Budget Year pursuant | ||||||
10 | to
subsection (E), that Extension
Limitation Equalized | ||||||
11 | Assessed Valuation shall be utilized to calculate the
| ||||||
12 | district's Available Local Resources
under subsection (D).
| ||||||
13 | Partial elementary unit districts created in accordance | ||||||
14 | with Article 11E of this Code shall not be eligible for the | ||||||
15 | adjustment in this subsection (G)(3) until the fifth year | ||||||
16 | following the effective date of the reorganization.
| ||||||
17 | (4) For the purposes of calculating general State aid for | ||||||
18 | the 1999-2000
school year only, if a school district | ||||||
19 | experienced a triennial reassessment on
the equalized assessed | ||||||
20 | valuation used in calculating its general State
financial aid | ||||||
21 | apportionment for the 1998-1999 school year, the State Board of
| ||||||
22 | Education shall calculate the Extension Limitation Equalized | ||||||
23 | Assessed Valuation
that would have been used to calculate the | ||||||
24 | district's 1998-1999 general State
aid. This amount shall equal | ||||||
25 | the product of the equalized assessed valuation
used to
| ||||||
26 | calculate general State aid for the 1997-1998 school year and |
| |||||||
| |||||||
1 | the district's
Extension Limitation Ratio. If the Extension | ||||||
2 | Limitation Equalized Assessed
Valuation of the school district | ||||||
3 | as calculated under this paragraph (4) is
less than the | ||||||
4 | district's equalized assessed valuation utilized in | ||||||
5 | calculating
the
district's 1998-1999 general State aid | ||||||
6 | allocation, then for purposes of
calculating the district's | ||||||
7 | general State aid pursuant to paragraph (5) of
subsection (E),
| ||||||
8 | that Extension Limitation Equalized Assessed Valuation shall | ||||||
9 | be utilized to
calculate the district's Available Local | ||||||
10 | Resources.
| ||||||
11 | (5) For school districts having a majority of their | ||||||
12 | equalized assessed
valuation in any county except Cook, DuPage, | ||||||
13 | Kane, Lake, McHenry, or Will, if
the amount of general State | ||||||
14 | aid allocated to the school district for the
1999-2000 school | ||||||
15 | year under the provisions of subsection (E), (H), and (J) of
| ||||||
16 | this Section is less than the amount of general State aid | ||||||
17 | allocated to the
district for the 1998-1999 school year under | ||||||
18 | these subsections, then the
general
State aid of the district | ||||||
19 | for the 1999-2000 school year only shall be increased
by the | ||||||
20 | difference between these amounts. The total payments made under | ||||||
21 | this
paragraph (5) shall not exceed $14,000,000. Claims shall | ||||||
22 | be prorated if they
exceed $14,000,000.
| ||||||
23 | (H) Supplemental General State Aid.
| ||||||
24 | (1) In addition to the general State aid a school district | ||||||
25 | is allotted
pursuant to subsection (E), qualifying school |
| |||||||
| |||||||
1 | districts shall receive a grant,
paid in conjunction with a | ||||||
2 | district's payments of general State aid, for
supplemental | ||||||
3 | general State aid based upon the concentration level of | ||||||
4 | children
from low-income households within the school | ||||||
5 | district.
Supplemental State aid grants provided for school | ||||||
6 | districts under this
subsection shall be appropriated for | ||||||
7 | distribution to school districts as part
of the same line item | ||||||
8 | in which the general State financial aid of school
districts is | ||||||
9 | appropriated under this Section.
If the appropriation in any | ||||||
10 | fiscal year for general State aid and
supplemental general | ||||||
11 | State aid is insufficient to pay the amounts required
under the | ||||||
12 | general State aid and supplemental general State aid | ||||||
13 | calculations,
then the
State Board of Education shall ensure | ||||||
14 | that
each school district receives the full amount due for | ||||||
15 | general State aid
and the remainder of the appropriation shall | ||||||
16 | be used
for supplemental general State aid, which the State | ||||||
17 | Board of Education shall
calculate and pay to eligible | ||||||
18 | districts on a prorated basis.
| ||||||
19 | (1.5) This paragraph (1.5) applies only to those school | ||||||
20 | years
preceding the 2003-2004 school year.
For purposes of this
| ||||||
21 | subsection (H), the term "Low-Income Concentration Level" | ||||||
22 | shall be the
low-income
eligible pupil count from the most | ||||||
23 | recently available federal census divided by
the Average Daily | ||||||
24 | Attendance of the school district.
If, however, (i) the | ||||||
25 | percentage decrease from the 2 most recent federal
censuses
in | ||||||
26 | the low-income eligible pupil count of a high school district |
| |||||||
| |||||||
1 | with fewer
than 400 students exceeds by 75% or more the | ||||||
2 | percentage change in the total
low-income eligible pupil count | ||||||
3 | of contiguous elementary school districts,
whose boundaries | ||||||
4 | are coterminous with the high school district,
or (ii) a high | ||||||
5 | school district within 2 counties and serving 5 elementary
| ||||||
6 | school
districts, whose boundaries are coterminous with the | ||||||
7 | high school
district, has a percentage decrease from the 2 most | ||||||
8 | recent federal
censuses in the low-income eligible pupil count | ||||||
9 | and there is a percentage
increase in the total low-income | ||||||
10 | eligible pupil count of a majority of the
elementary school | ||||||
11 | districts in excess of 50% from the 2 most recent
federal | ||||||
12 | censuses, then
the
high school district's low-income eligible | ||||||
13 | pupil count from the earlier federal
census
shall be the number | ||||||
14 | used as the low-income eligible pupil count for the high
school | ||||||
15 | district, for purposes of this subsection (H).
The changes made | ||||||
16 | to this paragraph (1) by Public Act 92-28 shall apply to
| ||||||
17 | supplemental general State aid
grants for school years | ||||||
18 | preceding the 2003-2004 school year that are paid
in fiscal | ||||||
19 | year 1999 or thereafter
and to
any State aid payments made in | ||||||
20 | fiscal year 1994 through fiscal year
1998 pursuant to | ||||||
21 | subsection 1(n) of Section 18-8 of this Code (which was
| ||||||
22 | repealed on July 1, 1998), and any high school district that is | ||||||
23 | affected by
Public Act 92-28 is
entitled to a
recomputation of | ||||||
24 | its supplemental general State aid grant or State aid
paid in | ||||||
25 | any of those fiscal years. This recomputation shall not be
| ||||||
26 | affected by any other funding.
|
| |||||||
| |||||||
1 | (1.10) This paragraph (1.10) applies to the 2003-2004 | ||||||
2 | school year
and each school year thereafter. For purposes of | ||||||
3 | this subsection (H), the
term "Low-Income Concentration Level" | ||||||
4 | shall, for each fiscal year, be the
low-income eligible
pupil | ||||||
5 | count
as of July 1 of the immediately preceding fiscal year
(as | ||||||
6 | determined by the Department of Human Services based
on the | ||||||
7 | number of pupils
who are eligible for at least one of the | ||||||
8 | following
low income programs: Medicaid, KidCare, TANF, or Food | ||||||
9 | Stamps,
excluding pupils who are eligible for services provided | ||||||
10 | by the Department
of Children and Family Services,
averaged | ||||||
11 | over
the 2 immediately preceding fiscal years for fiscal year | ||||||
12 | 2004 and over the 3
immediately preceding fiscal years for each | ||||||
13 | fiscal year thereafter)
divided by the Average Daily Attendance | ||||||
14 | of the school district.
| ||||||
15 | (2) Supplemental general State aid pursuant to this | ||||||
16 | subsection (H) shall
be
provided as follows for the 1998-1999, | ||||||
17 | 1999-2000, and 2000-2001 school years
only:
| ||||||
18 | (a) For any school district with a Low Income | ||||||
19 | Concentration Level of at
least 20% and less than 35%, the | ||||||
20 | grant for any school year
shall be $800
multiplied by the | ||||||
21 | low income eligible pupil count.
| ||||||
22 | (b) For any school district with a Low Income | ||||||
23 | Concentration Level of at
least 35% and less than 50%, the | ||||||
24 | grant for the 1998-1999 school year shall be
$1,100 | ||||||
25 | multiplied by the low income eligible pupil count.
| ||||||
26 | (c) For any school district with a Low Income |
| |||||||
| |||||||
1 | Concentration Level of at
least 50% and less than 60%, the | ||||||
2 | grant for the 1998-99 school year shall be
$1,500 | ||||||
3 | multiplied by the low income eligible pupil count.
| ||||||
4 | (d) For any school district with a Low Income | ||||||
5 | Concentration Level of 60%
or more, the grant for the | ||||||
6 | 1998-99 school year shall be $1,900 multiplied by
the low | ||||||
7 | income eligible pupil count.
| ||||||
8 | (e) For the 1999-2000 school year, the per pupil amount | ||||||
9 | specified in
subparagraphs (b), (c), and (d) immediately | ||||||
10 | above shall be increased to $1,243,
$1,600, and $2,000, | ||||||
11 | respectively.
| ||||||
12 | (f) For the 2000-2001 school year, the per pupil | ||||||
13 | amounts specified in
subparagraphs (b), (c), and (d) | ||||||
14 | immediately above shall be
$1,273, $1,640, and $2,050, | ||||||
15 | respectively.
| ||||||
16 | (2.5) Supplemental general State aid pursuant to this | ||||||
17 | subsection (H)
shall be provided as follows for the 2002-2003 | ||||||
18 | school year:
| ||||||
19 | (a) For any school district with a Low Income | ||||||
20 | Concentration Level of less
than 10%, the grant for each | ||||||
21 | school year shall be $355 multiplied by the low
income | ||||||
22 | eligible pupil count.
| ||||||
23 | (b) For any school district with a Low Income | ||||||
24 | Concentration
Level of at least 10% and less than 20%, the | ||||||
25 | grant for each school year shall
be $675
multiplied by the | ||||||
26 | low income eligible pupil
count.
|
| |||||||
| |||||||
1 | (c) For any school district with a Low Income | ||||||
2 | Concentration
Level of at least 20% and less than 35%, the | ||||||
3 | grant for each school year shall
be $1,330
multiplied by | ||||||
4 | the low income eligible pupil
count.
| ||||||
5 | (d) For any school district with a Low Income | ||||||
6 | Concentration
Level of at least 35% and less than 50%, the | ||||||
7 | grant for each school year shall
be $1,362
multiplied by | ||||||
8 | the low income eligible pupil
count.
| ||||||
9 | (e) For any school district with a Low Income | ||||||
10 | Concentration
Level of at least 50% and less than 60%, the | ||||||
11 | grant for each school year shall
be $1,680
multiplied by | ||||||
12 | the low income eligible pupil
count.
| ||||||
13 | (f) For any school district with a Low Income | ||||||
14 | Concentration
Level of 60% or more, the grant for each | ||||||
15 | school year shall be $2,080
multiplied by the low income | ||||||
16 | eligible pupil count.
| ||||||
17 | (2.10) Except as otherwise provided, supplemental general | ||||||
18 | State aid
pursuant to this subsection
(H) shall be provided as | ||||||
19 | follows for the 2003-2004 school year and each
school year | ||||||
20 | thereafter:
| ||||||
21 | (a) For any school district with a Low Income | ||||||
22 | Concentration
Level of 15% or less, the grant for each | ||||||
23 | school year
shall be $355 multiplied by the low income | ||||||
24 | eligible pupil count.
| ||||||
25 | (b) For any school district with a Low Income | ||||||
26 | Concentration
Level greater than 15%, the grant for each |
| |||||||
| |||||||
1 | school year shall be
$294.25 added to the product of $2,700 | ||||||
2 | and the square of the Low
Income Concentration Level, all | ||||||
3 | multiplied by the low income
eligible pupil count.
| ||||||
4 | For the 2003-2004 school year, 2004-2005 school year,
| ||||||
5 | 2005-2006 school year, and 2006-2007 school year only, the | ||||||
6 | grant shall be no less than the
grant
for
the 2002-2003 school | ||||||
7 | year. For the 2007-2008 school year only, the grant shall
be no
| ||||||
8 | less than the grant for the 2002-2003 school year multiplied by | ||||||
9 | 0.66. For the
2008-2009
school year only, the grant shall be no | ||||||
10 | less than the grant for the 2002-2003
school year
multiplied by | ||||||
11 | 0.33. Notwithstanding the provisions of this paragraph to the | ||||||
12 | contrary, if for any school year supplemental general State aid | ||||||
13 | grants are prorated as provided in paragraph (1) of this | ||||||
14 | subsection (H), then the grants under this paragraph shall be | ||||||
15 | prorated.
| ||||||
16 | For the 2003-2004 school year only, the grant shall be no | ||||||
17 | greater
than the grant received during the 2002-2003 school | ||||||
18 | year added to the
product of 0.25 multiplied by the difference | ||||||
19 | between the grant amount
calculated under subsection (a) or (b) | ||||||
20 | of this paragraph (2.10), whichever
is applicable, and the | ||||||
21 | grant received during the 2002-2003 school year.
For the | ||||||
22 | 2004-2005 school year only, the grant shall be no greater than
| ||||||
23 | the grant received during the 2002-2003 school year added to | ||||||
24 | the
product of 0.50 multiplied by the difference between the | ||||||
25 | grant amount
calculated under subsection (a) or (b) of this | ||||||
26 | paragraph (2.10), whichever
is applicable, and the grant |
| |||||||
| |||||||
1 | received during the 2002-2003 school year.
For the 2005-2006 | ||||||
2 | school year only, the grant shall be no greater than
the grant | ||||||
3 | received during the 2002-2003 school year added to the
product | ||||||
4 | of 0.75 multiplied by the difference between the grant amount
| ||||||
5 | calculated under subsection (a) or (b) of this paragraph | ||||||
6 | (2.10), whichever
is applicable, and the grant received during | ||||||
7 | the 2002-2003
school year.
| ||||||
8 | (3) School districts with an Average Daily Attendance of | ||||||
9 | more than 1,000
and less than 50,000 that qualify for | ||||||
10 | supplemental general State aid pursuant
to this subsection | ||||||
11 | shall submit a plan to the State Board of Education prior to
| ||||||
12 | October 30 of each year for the use of the funds resulting from | ||||||
13 | this grant of
supplemental general State aid for the | ||||||
14 | improvement of
instruction in which priority is given to | ||||||
15 | meeting the education needs of
disadvantaged children. Such | ||||||
16 | plan shall be submitted in accordance with
rules and | ||||||
17 | regulations promulgated by the State Board of Education.
| ||||||
18 | (4) School districts with an Average Daily Attendance of | ||||||
19 | 50,000 or more
that qualify for supplemental general State aid | ||||||
20 | pursuant to this subsection
shall be required to distribute | ||||||
21 | from funds available pursuant to this Section,
no less than | ||||||
22 | $261,000,000 in accordance with the following requirements:
| ||||||
23 | (a) The required amounts shall be distributed to the | ||||||
24 | attendance centers
within the district in proportion to the | ||||||
25 | number of pupils enrolled at each
attendance center who are | ||||||
26 | eligible to receive free or reduced-price lunches or
|
| |||||||
| |||||||
1 | breakfasts under the federal Child Nutrition Act of 1966 | ||||||
2 | and under the National
School Lunch Act during the | ||||||
3 | immediately preceding school year.
| ||||||
4 | (b) The distribution of these portions of supplemental | ||||||
5 | and general State
aid among attendance centers according to | ||||||
6 | these requirements shall not be
compensated for or | ||||||
7 | contravened by adjustments of the total of other funds
| ||||||
8 | appropriated to any attendance centers, and the Board of | ||||||
9 | Education shall
utilize funding from one or several sources | ||||||
10 | in order to fully implement this
provision annually prior | ||||||
11 | to the opening of school.
| ||||||
12 | (c) Each attendance center shall be provided by the
| ||||||
13 | school district a distribution of noncategorical funds and | ||||||
14 | other
categorical funds to which an attendance center is | ||||||
15 | entitled under law in
order that the general State aid and | ||||||
16 | supplemental general State aid provided
by application of | ||||||
17 | this subsection supplements rather than supplants the
| ||||||
18 | noncategorical funds and other categorical funds provided | ||||||
19 | by the school
district to the attendance centers.
| ||||||
20 | (d) Any funds made available under this subsection that | ||||||
21 | by reason of the
provisions of this subsection are not
| ||||||
22 | required to be allocated and provided to attendance centers | ||||||
23 | may be used and
appropriated by the board of the district | ||||||
24 | for any lawful school purpose.
| ||||||
25 | (e) Funds received by an attendance center
pursuant to | ||||||
26 | this
subsection shall be used
by the attendance center at |
| |||||||
| |||||||
1 | the discretion
of the principal and local school council | ||||||
2 | for programs to improve educational
opportunities at | ||||||
3 | qualifying schools through the following programs and
| ||||||
4 | services: early childhood education, reduced class size or | ||||||
5 | improved adult to
student classroom ratio, enrichment | ||||||
6 | programs, remedial assistance, attendance
improvement, and | ||||||
7 | other educationally beneficial expenditures which
| ||||||
8 | supplement
the regular and basic programs as determined by | ||||||
9 | the State Board of Education.
Funds provided shall not be | ||||||
10 | expended for any political or lobbying purposes
as defined | ||||||
11 | by board rule.
| ||||||
12 | (f) Each district subject to the provisions of this | ||||||
13 | subdivision (H)(4)
shall submit an
acceptable plan to meet | ||||||
14 | the educational needs of disadvantaged children, in
| ||||||
15 | compliance with the requirements of this paragraph, to the | ||||||
16 | State Board of
Education prior to July 15 of each year. | ||||||
17 | This plan shall be consistent with the
decisions of local | ||||||
18 | school councils concerning the school expenditure plans
| ||||||
19 | developed in accordance with part 4 of Section 34-2.3. The | ||||||
20 | State Board shall
approve or reject the plan within 60 days | ||||||
21 | after its submission. If the plan is
rejected, the district | ||||||
22 | shall give written notice of intent to modify the plan
| ||||||
23 | within 15 days of the notification of rejection and then | ||||||
24 | submit a modified plan
within 30 days after the date of the | ||||||
25 | written notice of intent to modify.
Districts may amend | ||||||
26 | approved plans pursuant to rules promulgated by the State
|
| |||||||
| |||||||
1 | Board of Education.
| ||||||
2 | Upon notification by the State Board of Education that | ||||||
3 | the district has
not submitted a plan prior to July 15 or a | ||||||
4 | modified plan within the time
period specified herein, the
| ||||||
5 | State aid funds affected by that plan or modified plan | ||||||
6 | shall be withheld by the
State Board of Education until a | ||||||
7 | plan or modified plan is submitted.
| ||||||
8 | If the district fails to distribute State aid to | ||||||
9 | attendance centers in
accordance with an approved plan, the | ||||||
10 | plan for the following year shall
allocate funds, in | ||||||
11 | addition to the funds otherwise required by this
| ||||||
12 | subsection, to those attendance centers which were | ||||||
13 | underfunded during the
previous year in amounts equal to | ||||||
14 | such underfunding.
| ||||||
15 | For purposes of determining compliance with this | ||||||
16 | subsection in relation
to the requirements of attendance | ||||||
17 | center funding, each district subject to the
provisions of | ||||||
18 | this
subsection shall submit as a separate document by | ||||||
19 | December 1 of each year a
report of expenditure data for | ||||||
20 | the prior year in addition to any
modification of its | ||||||
21 | current plan. If it is determined that there has been
a | ||||||
22 | failure to comply with the expenditure provisions of this | ||||||
23 | subsection
regarding contravention or supplanting, the | ||||||
24 | State Superintendent of
Education shall, within 60 days of | ||||||
25 | receipt of the report, notify the
district and any affected | ||||||
26 | local school council. The district shall within
45 days of |
| |||||||
| |||||||
1 | receipt of that notification inform the State | ||||||
2 | Superintendent of
Education of the remedial or corrective | ||||||
3 | action to be taken, whether by
amendment of the current | ||||||
4 | plan, if feasible, or by adjustment in the plan
for the | ||||||
5 | following year. Failure to provide the expenditure report | ||||||
6 | or the
notification of remedial or corrective action in a | ||||||
7 | timely manner shall
result in a withholding of the affected | ||||||
8 | funds.
| ||||||
9 | The State Board of Education shall promulgate rules and | ||||||
10 | regulations
to implement the provisions of this | ||||||
11 | subsection. No funds shall be released
under this | ||||||
12 | subdivision (H)(4) to any district that has not submitted a | ||||||
13 | plan
that has been approved by the State Board of | ||||||
14 | Education.
| ||||||
15 | (I) (Blank).
| ||||||
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 |
| |||||||
| |||||||
1 | provisions of that Section as it was then in effect.
If a | ||||||
2 | school district qualifies to receive a supplementary payment | ||||||
3 | made under
this subsection (J), the amount
of the aggregate | ||||||
4 | general State aid in combination with supplemental general
| ||||||
5 | State aid under this Section
which that district is eligible to | ||||||
6 | receive for each school year shall be no less than the amount | ||||||
7 | of the aggregate
general State aid entitlement that was | ||||||
8 | received by the district under
Section 18-8 (exclusive of | ||||||
9 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
10 | Section)
for the 1997-1998 school year, pursuant to the | ||||||
11 | provisions of that
Section as it was then in effect.
| ||||||
12 | (2) If, as provided in paragraph (1) of this subsection | ||||||
13 | (J), a school
district is to receive aggregate general State | ||||||
14 | aid in
combination with supplemental general State aid under | ||||||
15 | this Section for the 1998-99 school year and any subsequent | ||||||
16 | school
year that in any such school year is less than the | ||||||
17 | amount of the aggregate
general
State
aid entitlement that the | ||||||
18 | district received for the 1997-98 school year, the
school | ||||||
19 | district shall also receive, from a separate appropriation made | ||||||
20 | for
purposes of this subsection (J), a supplementary payment | ||||||
21 | that is equal to the
amount of the difference in the aggregate | ||||||
22 | State aid figures as described in
paragraph (1).
| ||||||
23 | (3) (Blank).
| ||||||
24 | (K) Grants to Laboratory and Alternative Schools.
| ||||||
25 | In calculating the amount to be paid to the governing board |
| |||||||
| |||||||
1 | of a public
university that operates a laboratory school under | ||||||
2 | this Section or to any
alternative school that is operated by a | ||||||
3 | regional superintendent of schools,
the State
Board of | ||||||
4 | Education shall require by rule such reporting requirements as | ||||||
5 | it
deems necessary.
| ||||||
6 | As used in this Section, "laboratory school" means a public | ||||||
7 | school which is
created and operated by a public university and | ||||||
8 | approved by the State Board of
Education. The governing board | ||||||
9 | of a public university which receives funds
from the State | ||||||
10 | Board under this subsection (K) may not increase the number of
| ||||||
11 | students enrolled in its laboratory
school from a single | ||||||
12 | district, if that district is already sending 50 or more
| ||||||
13 | students, except under a mutual agreement between the school | ||||||
14 | board of a
student's district of residence and the university | ||||||
15 | which operates the
laboratory school. A laboratory school may | ||||||
16 | not have more than 1,000 students,
excluding students with | ||||||
17 | disabilities in a special education program.
| ||||||
18 | As used in this Section, "alternative school" means a | ||||||
19 | public school which is
created and operated by a Regional | ||||||
20 | Superintendent of Schools and approved by
the State Board of | ||||||
21 | Education. Such alternative schools may offer courses of
| ||||||
22 | instruction for which credit is given in regular school | ||||||
23 | programs, courses to
prepare students for the high school | ||||||
24 | equivalency testing program or vocational
and occupational | ||||||
25 | training. A regional superintendent of schools may contract
| ||||||
26 | with a school district or a public community college district |
| |||||||
| |||||||
1 | to operate an
alternative school. An alternative school serving | ||||||
2 | more than one educational
service region may be established by | ||||||
3 | the regional superintendents of schools
of the affected | ||||||
4 | educational service regions. An alternative school
serving | ||||||
5 | more than one educational service region may be operated under | ||||||
6 | such
terms as the regional superintendents of schools of those | ||||||
7 | educational service
regions may agree.
| ||||||
8 | Each laboratory and alternative school shall file, on forms | ||||||
9 | provided by the
State Superintendent of Education, an annual | ||||||
10 | State aid claim which states the
Average Daily Attendance of | ||||||
11 | the school's students by month. The best 3 months'
Average | ||||||
12 | Daily Attendance shall be computed for each school.
The general | ||||||
13 | State aid entitlement shall be computed by multiplying the
| ||||||
14 | applicable Average Daily Attendance by the Foundation Level as | ||||||
15 | determined under
this Section.
| ||||||
16 | (L) Payments, Additional Grants in Aid and Other Requirements.
| ||||||
17 | (1) For a school district operating under the financial | ||||||
18 | supervision
of an Authority created under Article 34A, the | ||||||
19 | general State aid otherwise
payable to that district under this | ||||||
20 | Section, but not the supplemental general
State aid, shall be | ||||||
21 | reduced by an amount equal to the budget for
the operations of | ||||||
22 | the Authority as certified by the Authority to the State
Board | ||||||
23 | of Education, and an amount equal to such reduction shall be | ||||||
24 | paid
to the Authority created for such district for its | ||||||
25 | operating expenses in
the manner provided in Section 18-11. The |
| |||||||
| |||||||
1 | remainder
of general State school aid for any such district | ||||||
2 | shall be paid in accordance
with Article 34A when that Article | ||||||
3 | provides for a disposition other than that
provided by this | ||||||
4 | Article.
| ||||||
5 | (2) (Blank).
| ||||||
6 | (3) Summer school. Summer school payments shall be made as | ||||||
7 | provided in
Section 18-4.3.
| ||||||
8 | (M) Education Funding Advisory Board.
| ||||||
9 | The Education Funding Advisory
Board, hereinafter in this | ||||||
10 | subsection (M) referred to as the "Board", is hereby
created. | ||||||
11 | The Board
shall consist of 5 members who are appointed by the | ||||||
12 | Governor, by and with the
advice and consent of the Senate. The | ||||||
13 | members appointed shall include
representatives of education, | ||||||
14 | business, and the general public. One of the
members so | ||||||
15 | appointed shall be
designated by the Governor at the time the | ||||||
16 | appointment is made as the
chairperson of the
Board.
The | ||||||
17 | initial members of the Board may
be appointed any time after | ||||||
18 | the effective date of this amendatory Act of
1997. The regular | ||||||
19 | term of each member of the
Board shall be for 4 years from the | ||||||
20 | third Monday of January of the
year in which the term of the | ||||||
21 | member's appointment is to commence, except that
of the 5 | ||||||
22 | initial members appointed to serve on the
Board, the member who | ||||||
23 | is appointed as the chairperson shall serve for
a term that | ||||||
24 | commences on the date of his or her appointment and expires on | ||||||
25 | the
third Monday of January, 2002, and the remaining 4 members, |
| |||||||
| |||||||
1 | by lots drawn at
the first meeting of the Board that is
held
| ||||||
2 | after all 5 members are appointed, shall determine 2 of their | ||||||
3 | number to serve
for terms that commence on the date of their
| ||||||
4 | respective appointments and expire on the third
Monday of | ||||||
5 | January, 2001,
and 2 of their number to serve for terms that | ||||||
6 | commence
on the date of their respective appointments and | ||||||
7 | expire on the third Monday
of January, 2000. All members | ||||||
8 | appointed to serve on the
Board shall serve until their | ||||||
9 | respective successors are
appointed and confirmed. Vacancies | ||||||
10 | shall be filled in the same manner as
original appointments. If | ||||||
11 | a vacancy in membership occurs at a time when the
Senate is not | ||||||
12 | in session, the Governor shall make a temporary appointment | ||||||
13 | until
the next meeting of the Senate, when he or she shall | ||||||
14 | appoint, by and with the
advice and consent of the Senate, a | ||||||
15 | person to fill that membership for the
unexpired term. If the | ||||||
16 | Senate is not in session when the initial appointments
are | ||||||
17 | made, those appointments shall
be made as in the case of | ||||||
18 | vacancies.
| ||||||
19 | The Education Funding Advisory Board shall be deemed | ||||||
20 | established,
and the initial
members appointed by the Governor | ||||||
21 | to serve as members of the
Board shall take office,
on the date | ||||||
22 | that the
Governor makes his or her appointment of the fifth | ||||||
23 | initial member of the
Board, whether those initial members are | ||||||
24 | then serving
pursuant to appointment and confirmation or | ||||||
25 | pursuant to temporary appointments
that are made by the | ||||||
26 | Governor as in the case of vacancies.
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1 | The State Board of Education shall provide such staff | ||||||
2 | assistance to the
Education Funding Advisory Board as is | ||||||
3 | reasonably required for the proper
performance by the Board of | ||||||
4 | its responsibilities.
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5 | For school years after the 2000-2001 school year, the | ||||||
6 | Education
Funding Advisory Board, in consultation with the | ||||||
7 | State Board of Education,
shall make recommendations as | ||||||
8 | provided in this subsection (M) to the General
Assembly for the | ||||||
9 | foundation level under subdivision (B)(3) of this Section and
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10 | for the
supplemental general State aid grant level under | ||||||
11 | subsection (H) of this Section
for districts with high | ||||||
12 | concentrations of children from poverty. The
recommended | ||||||
13 | foundation level shall be determined based on a methodology | ||||||
14 | which
incorporates the basic education expenditures of | ||||||
15 | low-spending schools
exhibiting high academic performance. The | ||||||
16 | Education Funding Advisory Board
shall make such | ||||||
17 | recommendations to the General Assembly on January 1 of odd
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18 | numbered years, beginning January 1, 2001.
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19 | (N) (Blank).
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20 | (O) References.
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21 | (1) References in other laws to the various subdivisions of
| ||||||
22 | Section 18-8 as that Section existed before its repeal and | ||||||
23 | replacement by this
Section 18-8.05 shall be deemed to refer to | ||||||
24 | the corresponding provisions of
this Section 18-8.05, to the |
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1 | extent that those references remain applicable.
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2 | (2) References in other laws to State Chapter 1 funds shall | ||||||
3 | be deemed to
refer to the supplemental general State aid | ||||||
4 | provided under subsection (H) of
this Section.
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5 | (P) Public Act 93-838 and Public Act 93-808 make inconsistent | ||||||
6 | changes to this Section. Under Section 6 of the Statute on | ||||||
7 | Statutes there is an irreconcilable conflict between Public Act | ||||||
8 | 93-808 and Public Act 93-838. Public Act 93-838, being the last | ||||||
9 | acted upon, is controlling. The text of Public Act 93-838 is | ||||||
10 | the law regardless of the text of Public Act 93-808. | ||||||
11 | (Source: P.A. 93-21, eff. 7-1-03; 93-715, eff. 7-12-04; 93-808, | ||||||
12 | eff. 7-26-04; 93-838, eff. 7-30-04; 93-875, eff. 8-6-04; 94-69, | ||||||
13 | eff. 7-1-05; 94-438, eff. 8-4-05; 94-835, eff. 6-6-06; 94-1019, | ||||||
14 | eff. 7-10-06; revised 8-3-06.)
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15 | Section 35. The Criminal Code of 1961 is amended by | ||||||
16 | changing Section 17A-1 as follows:
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17 | (720 ILCS 5/17A-1)
(from Ch. 38, par. 17A-1)
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18 | Sec. 17A-1. Persons under deportation order; ineligible | ||||||
19 | for benefits.
An individual against whom a United States | ||||||
20 | Immigration Judge
has issued an order of deportation which has | ||||||
21 | been affirmed by the Board of
Immigration Review, as well as an | ||||||
22 | individual who appeals such an order
pending appeal, under | ||||||
23 | paragraph 19 of Section 241(a) of the
Immigration and |
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1 | Nationality Act relating to persecution of others on
account of | ||||||
2 | race, religion, national origin or political opinion under the
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3 | direction of or in association with the Nazi government of | ||||||
4 | Germany or its
allies, shall be ineligible for the following | ||||||
5 | benefits authorized by State law:
| ||||||
6 | (a) The homestead exemptions and homestead improvement
| ||||||
7 | exemption under
Sections 15-170, 15-175, 15-176, 15-177,
and | ||||||
8 | 15-180 of the Property Tax Code.
| ||||||
9 | (b) Grants under the Senior Citizens and Disabled Persons | ||||||
10 | Property Tax
Relief and Pharmaceutical Assistance Act.
| ||||||
11 | (c) The double income tax exemption conferred upon persons | ||||||
12 | 65 years of
age or older by Section 204 of the Illinois Income | ||||||
13 | Tax Act.
| ||||||
14 | (d) Grants provided by the Department on Aging.
| ||||||
15 | (e) Reductions in vehicle registration fees under Section | ||||||
16 | 3-806.3 of the
Illinois Vehicle Code.
| ||||||
17 | (f) Free fishing and reduced fishing license fees under | ||||||
18 | Sections 20-5
and 20-40 of the Fish and Aquatic Life Code.
| ||||||
19 | (g) Tuition free courses for senior citizens under the | ||||||
20 | Senior Citizen
Courses Act.
| ||||||
21 | (h) Any benefits under the Illinois Public Aid Code.
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22 | (Source: P.A. 93-715, eff. 7-12-04.)
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23 | Section 90. The State Mandates Act is amended by adding | ||||||
24 | Section 8.31 as follows: |
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1 | (30 ILCS 805/8.31 new) | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Sec. 8.31. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | of this Act, no reimbursement by the State is required for the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | implementation of any mandate created by this amendatory Act of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | the 95th General Assembly.
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6 | Section 99. Effective date. This Act takes effect upon | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | becoming law.
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