SB2389 EngrossedLRB098 10307 NHT 40492 b

1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The School Code is amended by changing Section
518-8.05 as follows:
 
6    (105 ILCS 5/18-8.05)
7    (Text of Section before amendment by P.A. 97-742)
8    Sec. 18-8.05. Basis for apportionment of general State
9financial aid and supplemental general State aid to the common
10schools for the 1998-1999 and subsequent school years.
 
11(A) General Provisions.
12    (1) The provisions of this Section apply to the 1998-1999
13and subsequent school years. The system of general State
14financial aid provided for in this Section is designed to
15assure that, through a combination of State financial aid and
16required local resources, the financial support provided each
17pupil in Average Daily Attendance equals or exceeds a
18prescribed per pupil Foundation Level. This formula approach
19imputes a level of per pupil Available Local Resources and
20provides for the basis to calculate a per pupil level of
21general State financial aid that, when added to Available Local
22Resources, equals or exceeds the Foundation Level. The amount

 

 

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1of per pupil general State financial aid for school districts,
2in general, varies in inverse relation to Available Local
3Resources. Per pupil amounts are based upon each school
4district's Average Daily Attendance as that term is defined in
5this Section.
6    (2) In addition to general State financial aid, school
7districts with specified levels or concentrations of pupils
8from low income households are eligible to receive supplemental
9general State financial aid grants as provided pursuant to
10subsection (H). The supplemental State aid grants provided for
11school districts under subsection (H) shall be appropriated for
12distribution to school districts as part of the same line item
13in which the general State financial aid of school districts is
14appropriated under this Section.
15    (3) To receive financial assistance under this Section,
16school districts are required to file claims with the State
17Board of Education, subject to the following requirements:
18        (a) Any school district which fails for any given
19    school year to maintain school as required by law, or to
20    maintain a recognized school is not eligible to file for
21    such school year any claim upon the Common School Fund. In
22    case of nonrecognition of one or more attendance centers in
23    a school district otherwise operating recognized schools,
24    the claim of the district shall be reduced in the
25    proportion which the Average Daily Attendance in the
26    attendance center or centers bear to the Average Daily

 

 

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

 

 

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1    attendance in school, averaged as provided for in
2    subsection (C) and utilized in deriving per pupil financial
3    support levels.
4        (b) "Available Local Resources": A computation of
5    local financial support, calculated on the basis of Average
6    Daily Attendance and derived as provided pursuant to
7    subsection (D).
8        (c) "Corporate Personal Property Replacement Taxes":
9    Funds paid to local school districts pursuant to "An Act in
10    relation to the abolition of ad valorem personal property
11    tax and the replacement of revenues lost thereby, and
12    amending and repealing certain Acts and parts of Acts in
13    connection therewith", certified August 14, 1979, as
14    amended (Public Act 81-1st S.S.-1).
15        (d) "Foundation Level": A prescribed level of per pupil
16    financial support as provided for in subsection (B).
17        (e) "Operating Tax Rate": All school district property
18    taxes extended for all purposes, except Bond and Interest,
19    Summer School, Rent, Capital Improvement, and Vocational
20    Education Building purposes.
 
21(B) Foundation Level.
22    (1) The Foundation Level is a figure established by the
23State representing the minimum level of per pupil financial
24support that should be available to provide for the basic
25education of each pupil in Average Daily Attendance. As set

 

 

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1forth in this Section, each school district is assumed to exert
2a sufficient local taxing effort such that, in combination with
3the aggregate of general State financial aid provided the
4district, an aggregate of State and local resources are
5available to meet the basic education needs of pupils in the
6district.
7    (2) For the 1998-1999 school year, the Foundation Level of
8support is $4,225. For the 1999-2000 school year, the
9Foundation Level of support is $4,325. For the 2000-2001 school
10year, the Foundation Level of support is $4,425. For the
112001-2002 school year and 2002-2003 school year, the Foundation
12Level of support is $4,560. For the 2003-2004 school year, the
13Foundation Level of support is $4,810. For the 2004-2005 school
14year, the Foundation Level of support is $4,964. For the
152005-2006 school year, the Foundation Level of support is
16$5,164. For the 2006-2007 school year, the Foundation Level of
17support is $5,334. For the 2007-2008 school year, the
18Foundation Level of support is $5,734. For the 2008-2009 school
19year, the Foundation Level of support is $5,959.
20    (3) For the 2009-2010 school year and each school year
21thereafter, the Foundation Level of support is $6,119 or such
22greater amount as may be established by law by the General
23Assembly.
 
24(C) Average Daily Attendance.
25    (1) For purposes of calculating general State aid pursuant

 

 

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1to subsection (E), an Average Daily Attendance figure shall be
2utilized. The Average Daily Attendance figure for formula
3calculation purposes shall be the monthly average of the actual
4number of pupils in attendance of each school district, as
5further averaged for the best 3 months of pupil attendance for
6each school district. In compiling the figures for the number
7of pupils in attendance, school districts and the State Board
8of Education shall, for purposes of general State aid funding,
9conform attendance figures to the requirements of subsection
10(F).
11    (2) The Average Daily Attendance figures utilized in
12subsection (E) shall be the requisite attendance data for the
13school year immediately preceding the school year for which
14general State aid is being calculated or the average of the
15attendance data for the 3 preceding school years, whichever is
16greater. The Average Daily Attendance figures utilized in
17subsection (H) shall be the requisite attendance data for the
18school year immediately preceding the school year for which
19general State aid is being calculated.
 
20(D) Available Local Resources.
21    (1) For purposes of calculating general State aid pursuant
22to subsection (E), a representation of Available Local
23Resources per pupil, as that term is defined and determined in
24this subsection, shall be utilized. Available Local Resources
25per pupil shall include a calculated dollar amount representing

 

 

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1local school district revenues from local property taxes and
2from Corporate Personal Property Replacement Taxes, expressed
3on the basis of pupils in Average Daily Attendance. Calculation
4of Available Local Resources shall exclude any tax amnesty
5funds received as a result of Public Act 93-26.
6    (2) In determining a school district's revenue from local
7property taxes, the State Board of Education shall utilize the
8equalized assessed valuation of all taxable property of each
9school district as of September 30 of the previous year. The
10equalized assessed valuation utilized shall be obtained and
11determined as provided in subsection (G).
12    (3) For school districts maintaining grades kindergarten
13through 12, local property tax revenues per pupil shall be
14calculated as the product of the applicable equalized assessed
15valuation for the district multiplied by 3.00%, and divided by
16the district's Average Daily Attendance figure. For school
17districts maintaining grades kindergarten through 8, local
18property tax revenues per pupil shall be calculated as the
19product of the applicable equalized assessed valuation for the
20district multiplied by 2.30%, and divided by the district's
21Average Daily Attendance figure. For school districts
22maintaining grades 9 through 12, local property tax revenues
23per pupil shall be the applicable equalized assessed valuation
24of the district multiplied by 1.05%, and divided by the
25district's Average Daily Attendance figure.
26    For partial elementary unit districts created pursuant to

 

 

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1Article 11E of this Code, local property tax revenues per pupil
2shall be calculated as the product of the equalized assessed
3valuation for property within the partial elementary unit
4district for elementary purposes, as defined in Article 11E of
5this Code, multiplied by 2.06% and divided by the district's
6Average Daily Attendance figure, plus the product of the
7equalized assessed valuation for property within the partial
8elementary unit district for high school purposes, as defined
9in Article 11E of this Code, multiplied by 0.94% and divided by
10the district's Average Daily Attendance figure.
11    (4) The Corporate Personal Property Replacement Taxes paid
12to each school district during the calendar year one year
13before the calendar year in which a school year begins, divided
14by the Average Daily Attendance figure for that district, shall
15be added to the local property tax revenues per pupil as
16derived by the application of the immediately preceding
17paragraph (3). The sum of these per pupil figures for each
18school district shall constitute Available Local Resources as
19that term is utilized in subsection (E) in the calculation of
20general State aid.
 
21(E) Computation of General State Aid.
22    (1) For each school year, the amount of general State aid
23allotted to a school district shall be computed by the State
24Board of Education as provided in this subsection.
25    (2) For any school district for which Available Local

 

 

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1Resources per pupil is less than the product of 0.93 times the
2Foundation Level, general State aid for that district shall be
3calculated as an amount equal to the Foundation Level minus
4Available Local Resources, multiplied by the Average Daily
5Attendance of the school district.
6    (3) For any school district for which Available Local
7Resources per pupil is equal to or greater than the product of
80.93 times the Foundation Level and less than the product of
91.75 times the Foundation Level, the general State aid per
10pupil shall be a decimal proportion of the Foundation Level
11derived using a linear algorithm. Under this linear algorithm,
12the calculated general State aid per pupil shall decline in
13direct linear fashion from 0.07 times the Foundation Level for
14a school district with Available Local Resources equal to the
15product of 0.93 times the Foundation Level, to 0.05 times the
16Foundation Level for a school district with Available Local
17Resources equal to the product of 1.75 times the Foundation
18Level. The allocation of general State aid for school districts
19subject to this paragraph 3 shall be the calculated general
20State aid per pupil figure multiplied by the Average Daily
21Attendance of the school district.
22    (4) For any school district for which Available Local
23Resources per pupil equals or exceeds the product of 1.75 times
24the Foundation Level, the general State aid for the school
25district shall be calculated as the product of $218 multiplied
26by the Average Daily Attendance of the school district.

 

 

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1    (5) The amount of general State aid allocated to a school
2district for the 1999-2000 school year meeting the requirements
3set forth in paragraph (4) of subsection (G) shall be increased
4by an amount equal to the general State aid that would have
5been received by the district for the 1998-1999 school year by
6utilizing the Extension Limitation Equalized Assessed
7Valuation as calculated in paragraph (4) of subsection (G) less
8the general State aid allotted for the 1998-1999 school year.
9This amount shall be deemed a one time increase, and shall not
10affect any future general State aid allocations.
 
11(F) Compilation of Average Daily Attendance.
12    (1) Each school district shall, by July 1 of each year,
13submit to the State Board of Education, on forms prescribed by
14the State Board of Education, attendance figures for the school
15year that began in the preceding calendar year. The attendance
16information so transmitted shall identify the average daily
17attendance figures for each month of the school year. Beginning
18with the general State aid claim form for the 2002-2003 school
19year, districts shall calculate Average Daily Attendance as
20provided in subdivisions (a), (b), and (c) of this paragraph
21(1).
22        (a) In districts that do not hold year-round classes,
23    days of attendance in August shall be added to the month of
24    September and any days of attendance in June shall be added
25    to the month of May.

 

 

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1        (b) In districts in which all buildings hold year-round
2    classes, days of attendance in July and August shall be
3    added to the month of September and any days of attendance
4    in June shall be added to the month of May.
5        (c) In districts in which some buildings, but not all,
6    hold year-round classes, for the non-year-round buildings,
7    days of attendance in August shall be added to the month of
8    September and any days of attendance in June shall be added
9    to the month of May. The average daily attendance for the
10    year-round buildings shall be computed as provided in
11    subdivision (b) of this paragraph (1). To calculate the
12    Average Daily Attendance for the district, the average
13    daily attendance for the year-round buildings shall be
14    multiplied by the days in session for the non-year-round
15    buildings for each month and added to the monthly
16    attendance of the non-year-round buildings.
17    Except as otherwise provided in this Section, days of
18attendance by pupils shall be counted only for sessions of not
19less than 5 clock hours of school work per day under direct
20supervision of: (i) teachers, or (ii) non-teaching personnel or
21volunteer personnel when engaging in non-teaching duties and
22supervising in those instances specified in subsection (a) of
23Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
24of legal school age and in kindergarten and grades 1 through
2512.
26    Days of attendance by tuition pupils shall be accredited

 

 

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1only to the districts that pay the tuition to a recognized
2school.
3    (2) Days of attendance by pupils of less than 5 clock hours
4of school shall be subject to the following provisions in the
5compilation of Average Daily Attendance.
6        (a) Pupils regularly enrolled in a public school for
7    only a part of the school day may be counted on the basis
8    of 1/6 day for every class hour of instruction of 40
9    minutes or more attended pursuant to such enrollment,
10    unless a pupil is enrolled in a block-schedule format of 80
11    minutes or more of instruction, in which case the pupil may
12    be counted on the basis of the proportion of minutes of
13    school work completed each day to the minimum number of
14    minutes that school work is required to be held that day.
15        (b) Days of attendance may be less than 5 clock hours
16    on the opening and closing of the school term, and upon the
17    first day of pupil attendance, if preceded by a day or days
18    utilized as an institute or teachers' workshop.
19        (c) A session of 4 or more clock hours may be counted
20    as a day of attendance upon certification by the regional
21    superintendent, and approved by the State Superintendent
22    of Education to the extent that the district has been
23    forced to use daily multiple sessions.
24        (d) A session of 3 or more clock hours may be counted
25    as a day of attendance (1) when the remainder of the school
26    day or at least 2 hours in the evening of that day is

 

 

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1    utilized for an in-service training program for teachers,
2    up to a maximum of 5 days per school year, provided a
3    district conducts an in-service training program for
4    teachers in accordance with Section 10-22.39 of this Code;
5    or, in lieu of 4 such days, 2 full days may be used, in
6    which event each such day may be counted as a day required
7    for a legal school calendar pursuant to Section 10-19 of
8    this Code; (1.5) when, of the 5 days allowed under item
9    (1), a maximum of 4 days are used for parent-teacher
10    conferences, or, in lieu of 4 such days, 2 full days are
11    used, in which case each such day may be counted as a
12    calendar day required under Section 10-19 of this Code,
13    provided that the full-day, parent-teacher conference
14    consists of (i) a minimum of 5 clock hours of
15    parent-teacher conferences, (ii) both a minimum of 2 clock
16    hours of parent-teacher conferences held in the evening
17    following a full day of student attendance, as specified in
18    subsection (F)(1)(c), and a minimum of 3 clock hours of
19    parent-teacher conferences held on the day immediately
20    following evening parent-teacher conferences, or (iii)
21    multiple parent-teacher conferences held in the evenings
22    following full days of student attendance, as specified in
23    subsection (F)(1)(c), in which the time used for the
24    parent-teacher conferences is equivalent to a minimum of 5
25    clock hours; and (2) when days in addition to those
26    provided in items (1) and (1.5) are scheduled by a school

 

 

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1    pursuant to its school improvement plan adopted under
2    Article 34 or its revised or amended school improvement
3    plan adopted under Article 2, provided that (i) such
4    sessions of 3 or more clock hours are scheduled to occur at
5    regular intervals, (ii) the remainder of the school days in
6    which such sessions occur are utilized for in-service
7    training programs or other staff development activities
8    for teachers, and (iii) a sufficient number of minutes of
9    school work under the direct supervision of teachers are
10    added to the school days between such regularly scheduled
11    sessions to accumulate not less than the number of minutes
12    by which such sessions of 3 or more clock hours fall short
13    of 5 clock hours. Any full days used for the purposes of
14    this paragraph shall not be considered for computing
15    average daily attendance. Days scheduled for in-service
16    training programs, staff development activities, or
17    parent-teacher conferences may be scheduled separately for
18    different grade levels and different attendance centers of
19    the district.
20        (e) A session of not less than one clock hour of
21    teaching hospitalized or homebound pupils on-site or by
22    telephone to the classroom may be counted as 1/2 day of
23    attendance, however these pupils must receive 4 or more
24    clock hours of instruction to be counted for a full day of
25    attendance.
26        (f) A session of at least 4 clock hours may be counted

 

 

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

 

 

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1    year of kindergarten as determined under the rules and
2    regulations of the State Board of Education.
3        (i) On the days when the Prairie State Achievement
4    Examination is administered under subsection (c) of
5    Section 2-3.64 of this Code, the day of attendance for a
6    pupil whose school day must be shortened to accommodate
7    required testing procedures may be less than 5 clock hours
8    and shall be counted towards the 176 days of actual pupil
9    attendance required under Section 10-19 of this Code,
10    provided that a sufficient number of minutes of school work
11    in excess of 5 clock hours are first completed on other
12    school days to compensate for the loss of school work on
13    the examination days.
14        (j) Pupils enrolled in a remote educational program
15    established under Section 10-29 of this Code may be counted
16    on the basis of one-fifth day of attendance for every clock
17    hour of instruction attended in the remote educational
18    program, provided that, in any month, the school district
19    may not claim for a student enrolled in a remote
20    educational program more days of attendance than the
21    maximum number of days of attendance the district can claim
22    (i) for students enrolled in a building holding year-round
23    classes if the student is classified as participating in
24    the remote educational program on a year-round schedule or
25    (ii) for students enrolled in a building not holding
26    year-round classes if the student is not classified as

 

 

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1    participating in the remote educational program on a
2    year-round schedule.
 
3(G) Equalized Assessed Valuation Data.
4    (1) For purposes of the calculation of Available Local
5Resources required pursuant to subsection (D), the State Board
6of Education shall secure from the Department of Revenue the
7value as equalized or assessed by the Department of Revenue of
8all taxable property of every school district, together with
9(i) the applicable tax rate used in extending taxes for the
10funds of the district as of September 30 of the previous year
11and (ii) the limiting rate for all school districts subject to
12property tax extension limitations as imposed under the
13Property Tax Extension Limitation Law.
14    The Department of Revenue shall add to the equalized
15assessed value of all taxable property of each school district
16situated entirely or partially within a county that is or was
17subject to the provisions of Section 15-176 or 15-177 of the
18Property Tax Code (a) an amount equal to the total amount by
19which the homestead exemption allowed under Section 15-176 or
2015-177 of the Property Tax Code for real property situated in
21that school district exceeds the total amount that would have
22been allowed in that school district if the maximum reduction
23under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
24all other counties in tax year 2003 or (ii) $5,000 in all
25counties in tax year 2004 and thereafter and (b) an amount

 

 

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1equal to the aggregate amount for the taxable year of all
2additional exemptions under Section 15-175 of the Property Tax
3Code for owners with a household income of $30,000 or less. The
4county clerk of any county that is or was subject to the
5provisions of Section 15-176 or 15-177 of the Property Tax Code
6shall annually calculate and certify to the Department of
7Revenue for each school district all homestead exemption
8amounts under Section 15-176 or 15-177 of the Property Tax Code
9and all amounts of additional exemptions under Section 15-175
10of the Property Tax Code for owners with a household income of
11$30,000 or less. It is the intent of this paragraph that if the
12general homestead exemption for a parcel of property is
13determined under Section 15-176 or 15-177 of the Property Tax
14Code rather than Section 15-175, then the calculation of
15Available Local Resources shall not be affected by the
16difference, if any, between the amount of the general homestead
17exemption allowed for that parcel of property under Section
1815-176 or 15-177 of the Property Tax Code and the amount that
19would have been allowed had the general homestead exemption for
20that parcel of property been determined under Section 15-175 of
21the Property Tax Code. It is further the intent of this
22paragraph that if additional exemptions are allowed under
23Section 15-175 of the Property Tax Code for owners with a
24household income of less than $30,000, then the calculation of
25Available Local Resources shall not be affected by the
26difference, if any, because of those additional exemptions.

 

 

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1    This equalized assessed valuation, as adjusted further by
2the requirements of this subsection, shall be utilized in the
3calculation of Available Local Resources.
4    (2) The equalized assessed valuation in paragraph (1) shall
5be adjusted, as applicable, in the following manner:
6        (a) For the purposes of calculating State aid under
7    this Section, with respect to any part of a school district
8    within a redevelopment project area in respect to which a
9    municipality has adopted tax increment allocation
10    financing pursuant to the Tax Increment Allocation
11    Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
12    of the Illinois Municipal Code or the Industrial Jobs
13    Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
14    Illinois Municipal Code, no part of the current equalized
15    assessed valuation of real property located in any such
16    project area which is attributable to an increase above the
17    total initial equalized assessed valuation of such
18    property shall be used as part of the equalized assessed
19    valuation of the district, until such time as all
20    redevelopment project costs have been paid, as provided in
21    Section 11-74.4-8 of the Tax Increment Allocation
22    Redevelopment Act or in Section 11-74.6-35 of the
23    Industrial Jobs Recovery Law. For the purpose of the
24    equalized assessed valuation of the district, the total
25    initial equalized assessed valuation or the current
26    equalized assessed valuation, whichever is lower, shall be

 

 

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1    used until such time as all redevelopment project costs
2    have been paid.
3        (b) The real property equalized assessed valuation for
4    a school district shall be adjusted by subtracting from the
5    real property value as equalized or assessed by the
6    Department of Revenue for the district an amount computed
7    by dividing the amount of any abatement of taxes under
8    Section 18-170 of the Property Tax Code by 3.00% for a
9    district maintaining grades kindergarten through 12, by
10    2.30% for a district maintaining grades kindergarten
11    through 8, or by 1.05% for a district maintaining grades 9
12    through 12 and adjusted by an amount computed by dividing
13    the amount of any abatement of taxes under subsection (a)
14    of Section 18-165 of the Property Tax Code by the same
15    percentage rates for district type as specified in this
16    subparagraph (b).
17    (3) For the 1999-2000 school year and each school year
18thereafter, if a school district meets all of the criteria of
19this subsection (G)(3), the school district's Available Local
20Resources shall be calculated under subsection (D) using the
21district's Extension Limitation Equalized Assessed Valuation
22as calculated under this subsection (G)(3).
23    For purposes of this subsection (G)(3) the following terms
24shall have the following meanings:
25        "Budget Year": The school year for which general State
26    aid is calculated and awarded under subsection (E).

 

 

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1        "Base Tax Year": The property tax levy year used to
2    calculate the Budget Year allocation of general State aid.
3        "Preceding Tax Year": The property tax levy year
4    immediately preceding the Base Tax Year.
5        "Base Tax Year's Tax Extension": The product of the
6    equalized assessed valuation utilized by the County Clerk
7    in the Base Tax Year multiplied by the limiting rate as
8    calculated by the County Clerk and defined in the Property
9    Tax Extension Limitation Law.
10        "Preceding Tax Year's Tax Extension": The product of
11    the equalized assessed valuation utilized by the County
12    Clerk in the Preceding Tax Year multiplied by the Operating
13    Tax Rate as defined in subsection (A).
14        "Extension Limitation Ratio": A numerical ratio,
15    certified by the County Clerk, in which the numerator is
16    the Base Tax Year's Tax Extension and the denominator is
17    the Preceding Tax Year's Tax Extension.
18        "Operating Tax Rate": The operating tax rate as defined
19    in subsection (A).
20    If a school district is subject to property tax extension
21limitations as imposed under the Property Tax Extension
22Limitation Law, the State Board of Education shall calculate
23the Extension Limitation Equalized Assessed Valuation of that
24district. For the 1999-2000 school year, the Extension
25Limitation Equalized Assessed Valuation of a school district as
26calculated by the State Board of Education shall be equal to

 

 

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1the product of the district's 1996 Equalized Assessed Valuation
2and the district's Extension Limitation Ratio. Except as
3otherwise provided in this paragraph for a school district that
4has approved or does approve an increase in its limiting rate,
5for the 2000-2001 school year and each school year thereafter,
6the Extension Limitation Equalized Assessed Valuation of a
7school district as calculated by the State Board of Education
8shall be equal to the product of the Equalized Assessed
9Valuation last used in the calculation of general State aid and
10the district's Extension Limitation Ratio. If the Extension
11Limitation Equalized Assessed Valuation of a school district as
12calculated under this subsection (G)(3) is less than the
13district's equalized assessed valuation as calculated pursuant
14to subsections (G)(1) and (G)(2), then for purposes of
15calculating the district's general State aid for the Budget
16Year pursuant to subsection (E), that Extension Limitation
17Equalized Assessed Valuation shall be utilized to calculate the
18district's Available Local Resources under subsection (D). For
19the 2009-2010 school year and each school year thereafter, if a
20school district has approved or does approve an increase in its
21limiting rate, pursuant to Section 18-190 of the Property Tax
22Code, affecting the Base Tax Year, the Extension Limitation
23Equalized Assessed Valuation of the school district, as
24calculated by the State Board of Education, shall be equal to
25the product of the Equalized Assessed Valuation last used in
26the calculation of general State aid times an amount equal to

 

 

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1one plus the percentage increase, if any, in the Consumer Price
2Index for all Urban Consumers for all items published by the
3United States Department of Labor for the 12-month calendar
4year preceding the Base Tax Year, plus the Equalized Assessed
5Valuation of new property, annexed property, and recovered tax
6increment value and minus the Equalized Assessed Valuation of
7disconnected property. New property and recovered tax
8increment value shall have the meanings set forth in the
9Property Tax Extension Limitation Law.
10    Partial elementary unit districts created in accordance
11with Article 11E of this Code shall not be eligible for the
12adjustment in this subsection (G)(3) until the fifth year
13following the effective date of the reorganization.
14    (3.5) For the 2010-2011 school year and each school year
15thereafter, if a school district's boundaries span multiple
16counties, then the Department of Revenue shall send to the
17State Board of Education, for the purpose of calculating
18general State aid, the limiting rate and individual rates by
19purpose for the county that contains the majority of the school
20district's Equalized Assessed Valuation.
21    (4) For the purposes of calculating general State aid for
22the 1999-2000 school year only, if a school district
23experienced a triennial reassessment on the equalized assessed
24valuation used in calculating its general State financial aid
25apportionment for the 1998-1999 school year, the State Board of
26Education shall calculate the Extension Limitation Equalized

 

 

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1Assessed Valuation that would have been used to calculate the
2district's 1998-1999 general State aid. This amount shall equal
3the product of the equalized assessed valuation used to
4calculate general State aid for the 1997-1998 school year and
5the district's Extension Limitation Ratio. If the Extension
6Limitation Equalized Assessed Valuation of the school district
7as calculated under this paragraph (4) is less than the
8district's equalized assessed valuation utilized in
9calculating the district's 1998-1999 general State aid
10allocation, then for purposes of calculating the district's
11general State aid pursuant to paragraph (5) of subsection (E),
12that Extension Limitation Equalized Assessed Valuation shall
13be utilized to calculate the district's Available Local
14Resources.
15    (5) For school districts having a majority of their
16equalized assessed valuation in any county except Cook, DuPage,
17Kane, Lake, McHenry, or Will, if the amount of general State
18aid allocated to the school district for the 1999-2000 school
19year under the provisions of subsection (E), (H), and (J) of
20this Section is less than the amount of general State aid
21allocated to the district for the 1998-1999 school year under
22these subsections, then the general State aid of the district
23for the 1999-2000 school year only shall be increased by the
24difference between these amounts. The total payments made under
25this paragraph (5) shall not exceed $14,000,000. Claims shall
26be prorated if they exceed $14,000,000.
 

 

 

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1(H) Supplemental General State Aid.
2    (1) In addition to the general State aid a school district
3is allotted pursuant to subsection (E), qualifying school
4districts shall receive a grant, paid in conjunction with a
5district's payments of general State aid, for supplemental
6general State aid based upon the concentration level of
7children from low-income households within the school
8district. Supplemental State aid grants provided for school
9districts under this subsection shall be appropriated for
10distribution to school districts as part of the same line item
11in which the general State financial aid of school districts is
12appropriated under this Section.
13    (1.5) This paragraph (1.5) applies only to those school
14years preceding the 2003-2004 school year. For purposes of this
15subsection (H), the term "Low-Income Concentration Level"
16shall be the low-income eligible pupil count from the most
17recently available federal census divided by the Average Daily
18Attendance of the school district. If, however, (i) the
19percentage decrease from the 2 most recent federal censuses in
20the low-income eligible pupil count of a high school district
21with fewer than 400 students exceeds by 75% or more the
22percentage change in the total low-income eligible pupil count
23of contiguous elementary school districts, whose boundaries
24are coterminous with the high school district, or (ii) a high
25school district within 2 counties and serving 5 elementary

 

 

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

 

 

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1determined by the Department of Human Services based on the
2number of pupils who are eligible for at least one of the
3following low income programs: Medicaid, the Children's Health
4Insurance Program, TANF, or Food Stamps, excluding pupils who
5are eligible for services provided by the Department of
6Children and Family Services, averaged over the 2 immediately
7preceding fiscal years for fiscal year 2004 and over the 3
8immediately preceding fiscal years for each fiscal year
9thereafter) divided by the Average Daily Attendance of the
10school district.
11    (2) Supplemental general State aid pursuant to this
12subsection (H) shall be provided as follows for the 1998-1999,
131999-2000, and 2000-2001 school years only:
14        (a) For any school district with a Low Income
15    Concentration Level of at least 20% and less than 35%, the
16    grant for any school year shall be $800 multiplied by the
17    low income eligible pupil count.
18        (b) For any school district with a Low Income
19    Concentration Level of at least 35% and less than 50%, the
20    grant for the 1998-1999 school year shall be $1,100
21    multiplied by the low income eligible pupil count.
22        (c) For any school district with a Low Income
23    Concentration Level of at least 50% and less than 60%, the
24    grant for the 1998-99 school year shall be $1,500
25    multiplied by the low income eligible pupil count.
26        (d) For any school district with a Low Income

 

 

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1    Concentration Level of 60% or more, the grant for the
2    1998-99 school year shall be $1,900 multiplied by the low
3    income eligible pupil count.
4        (e) For the 1999-2000 school year, the per pupil amount
5    specified in subparagraphs (b), (c), and (d) immediately
6    above shall be increased to $1,243, $1,600, and $2,000,
7    respectively.
8        (f) For the 2000-2001 school year, the per pupil
9    amounts specified in subparagraphs (b), (c), and (d)
10    immediately above shall be $1,273, $1,640, and $2,050,
11    respectively.
12    (2.5) Supplemental general State aid pursuant to this
13subsection (H) shall be provided as follows for the 2002-2003
14school year:
15        (a) For any school district with a Low Income
16    Concentration Level of less than 10%, the grant for each
17    school year shall be $355 multiplied by the low income
18    eligible pupil count.
19        (b) For any school district with a Low Income
20    Concentration Level of at least 10% and less than 20%, the
21    grant for each school year shall be $675 multiplied by the
22    low income eligible pupil count.
23        (c) For any school district with a Low Income
24    Concentration Level of at least 20% and less than 35%, the
25    grant for each school year shall be $1,330 multiplied by
26    the low income eligible pupil count.

 

 

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1        (d) For any school district with a Low Income
2    Concentration Level of at least 35% and less than 50%, the
3    grant for each school year shall be $1,362 multiplied by
4    the low income eligible pupil count.
5        (e) For any school district with a Low Income
6    Concentration Level of at least 50% and less than 60%, the
7    grant for each school year shall be $1,680 multiplied by
8    the low income eligible pupil count.
9        (f) For any school district with a Low Income
10    Concentration Level of 60% or more, the grant for each
11    school year shall be $2,080 multiplied by the low income
12    eligible pupil count.
13    (2.10) Except as otherwise provided, supplemental general
14State aid pursuant to this subsection (H) shall be provided as
15follows for the 2003-2004 school year and each school year
16thereafter:
17        (a) For any school district with a Low Income
18    Concentration Level of 15% or less, the grant for each
19    school year shall be $355 multiplied by the low income
20    eligible pupil count.
21        (b) For any school district with a Low Income
22    Concentration Level greater than 15%, the grant for each
23    school year shall be $294.25 added to the product of $2,700
24    and the square of the Low Income Concentration Level, all
25    multiplied by the low income eligible pupil count.
26    For the 2003-2004 school year and each school year

 

 

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1thereafter through the 2008-2009 school year only, the grant
2shall be no less than the grant for the 2002-2003 school year.
3For the 2009-2010 school year only, the grant shall be no less
4than the grant for the 2002-2003 school year multiplied by
50.66. For the 2010-2011 school year only, the grant shall be no
6less than the grant for the 2002-2003 school year multiplied by
70.33. Notwithstanding the provisions of this paragraph to the
8contrary, if for any school year supplemental general State aid
9grants are prorated as provided in paragraph (1) of this
10subsection (H), then the grants under this paragraph shall be
11prorated.
12    For the 2003-2004 school year only, the grant shall be no
13greater than the grant received during the 2002-2003 school
14year added to the product of 0.25 multiplied by the difference
15between the grant amount calculated under subsection (a) or (b)
16of this paragraph (2.10), whichever is applicable, and the
17grant received during the 2002-2003 school year. For the
182004-2005 school year only, the grant shall be no greater than
19the grant received during the 2002-2003 school year added to
20the product of 0.50 multiplied by the difference between the
21grant amount calculated under subsection (a) or (b) of this
22paragraph (2.10), whichever is applicable, and the grant
23received during the 2002-2003 school year. For the 2005-2006
24school year only, the grant shall be no greater than the grant
25received during the 2002-2003 school year added to the product
26of 0.75 multiplied by the difference between the grant amount

 

 

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1calculated under subsection (a) or (b) of this paragraph
2(2.10), whichever is applicable, and the grant received during
3the 2002-2003 school year.
4    (3) (Blank). School districts with an Average Daily
5Attendance of more than 1,000 and less than 50,000 that qualify
6for supplemental general State aid pursuant to this subsection
7shall submit a plan to the State Board of Education prior to
8October 30 of each year for the use of the funds resulting from
9this grant of supplemental general State aid for the
10improvement of instruction in which priority is given to
11meeting the education needs of disadvantaged children. Such
12plan shall be submitted in accordance with rules and
13regulations promulgated by the State Board of Education.
14    (4) School districts with an Average Daily Attendance of
1550,000 or more that qualify for supplemental general State aid
16pursuant to this subsection shall be required to distribute
17from funds available pursuant to this Section, no less than
18$261,000,000 in accordance with the following requirements:
19        (a) The required amounts shall be distributed to the
20    attendance centers within the district in proportion to the
21    number of pupils enrolled at each attendance center who are
22    eligible to receive free or reduced-price lunches or
23    breakfasts under the federal Child Nutrition Act of 1966
24    and under the National School Lunch Act during the
25    immediately preceding school year.
26        (b) The distribution of these portions of supplemental

 

 

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1    and general State aid among attendance centers according to
2    these requirements shall not be compensated for or
3    contravened by adjustments of the total of other funds
4    appropriated to any attendance centers, and the Board of
5    Education shall utilize funding from one or several sources
6    in order to fully implement this provision annually prior
7    to the opening of school.
8        (c) Each attendance center shall be provided by the
9    school district a distribution of noncategorical funds and
10    other categorical funds to which an attendance center is
11    entitled under law in order that the general State aid and
12    supplemental general State aid provided by application of
13    this subsection supplements rather than supplants the
14    noncategorical funds and other categorical funds provided
15    by the school district to the attendance centers.
16        (d) Any funds made available under this subsection that
17    by reason of the provisions of this subsection are not
18    required to be allocated and provided to attendance centers
19    may be used and appropriated by the board of the district
20    for any lawful school purpose.
21        (e) Funds received by an attendance center pursuant to
22    this subsection shall be used by the attendance center at
23    the discretion of the principal and local school council
24    for programs to improve educational opportunities at
25    qualifying schools through the following programs and
26    services: early childhood education, reduced class size or

 

 

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1    improved adult to student classroom ratio, enrichment
2    programs, remedial assistance, attendance improvement, and
3    other educationally beneficial expenditures which
4    supplement the regular and basic programs as determined by
5    the State Board of Education. Funds provided shall not be
6    expended for any political or lobbying purposes as defined
7    by board rule.
8        (f) Each district subject to the provisions of this
9    subdivision (H)(4) shall submit an acceptable plan to meet
10    the educational needs of disadvantaged children, in
11    compliance with the requirements of this paragraph, to the
12    State Board of Education prior to July 15 of each year.
13    This plan shall be consistent with the decisions of local
14    school councils concerning the school expenditure plans
15    developed in accordance with part 4 of Section 34-2.3. The
16    State Board shall approve or reject the plan within 60 days
17    after its submission. If the plan is rejected, the district
18    shall give written notice of intent to modify the plan
19    within 15 days of the notification of rejection and then
20    submit a modified plan within 30 days after the date of the
21    written notice of intent to modify. Districts may amend
22    approved plans pursuant to rules promulgated by the State
23    Board of Education.
24        Upon notification by the State Board of Education that
25    the district has not submitted a plan prior to July 15 or a
26    modified plan within the time period specified herein, the

 

 

SB2389 Engrossed- 34 -LRB098 10307 NHT 40492 b

1    State aid funds affected by that plan or modified plan
2    shall be withheld by the State Board of Education until a
3    plan or modified plan is submitted.
4        If the district fails to distribute State aid to
5    attendance centers in accordance with an approved plan, the
6    plan for the following year shall allocate funds, in
7    addition to the funds otherwise required by this
8    subsection, to those attendance centers which were
9    underfunded during the previous year in amounts equal to
10    such underfunding.
11        For purposes of determining compliance with this
12    subsection in relation to the requirements of attendance
13    center funding, each district subject to the provisions of
14    this subsection shall submit as a separate document by
15    December 1 of each year a report of expenditure data for
16    the prior year in addition to any modification of its
17    current plan. If it is determined that there has been a
18    failure to comply with the expenditure provisions of this
19    subsection regarding contravention or supplanting, the
20    State Superintendent of Education shall, within 60 days of
21    receipt of the report, notify the district and any affected
22    local school council. The district shall within 45 days of
23    receipt of that notification inform the State
24    Superintendent of Education of the remedial or corrective
25    action to be taken, whether by amendment of the current
26    plan, if feasible, or by adjustment in the plan for the

 

 

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1    following year. Failure to provide the expenditure report
2    or the notification of remedial or corrective action in a
3    timely manner shall result in a withholding of the affected
4    funds.
5        The State Board of Education shall promulgate rules and
6    regulations to implement the provisions of this
7    subsection. No funds shall be released under this
8    subdivision (H)(4) to any district that has not submitted a
9    plan that has been approved by the State Board of
10    Education.
 
11(I) (Blank).
 
12(J) (Blank).
 
13(K) Grants to Laboratory and Alternative Schools.
14    In calculating the amount to be paid to the governing board
15of a public university that operates a laboratory school under
16this Section or to any alternative school that is operated by a
17regional superintendent of schools, the State Board of
18Education shall require by rule such reporting requirements as
19it deems necessary.
20    As used in this Section, "laboratory school" means a public
21school which is created and operated by a public university and
22approved by the State Board of Education. The governing board
23of a public university which receives funds from the State

 

 

SB2389 Engrossed- 36 -LRB098 10307 NHT 40492 b

1Board under this subsection (K) may not increase the number of
2students enrolled in its laboratory school from a single
3district, if that district is already sending 50 or more
4students, except under a mutual agreement between the school
5board of a student's district of residence and the university
6which operates the laboratory school. A laboratory school may
7not have more than 1,000 students, excluding students with
8disabilities in a special education program.
9    As used in this Section, "alternative school" means a
10public school which is created and operated by a Regional
11Superintendent of Schools and approved by the State Board of
12Education. Such alternative schools may offer courses of
13instruction for which credit is given in regular school
14programs, courses to prepare students for the high school
15equivalency testing program or vocational and occupational
16training. A regional superintendent of schools may contract
17with a school district or a public community college district
18to operate an alternative school. An alternative school serving
19more than one educational service region may be established by
20the regional superintendents of schools of the affected
21educational service regions. An alternative school serving
22more than one educational service region may be operated under
23such terms as the regional superintendents of schools of those
24educational service regions may agree.
25    Each laboratory and alternative school shall file, on forms
26provided by the State Superintendent of Education, an annual

 

 

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1State aid claim which states the Average Daily Attendance of
2the school's students by month. The best 3 months' Average
3Daily Attendance shall be computed for each school. The general
4State aid entitlement shall be computed by multiplying the
5applicable Average Daily Attendance by the Foundation Level as
6determined under this Section.
 
7(L) Payments, Additional Grants in Aid and Other Requirements.
8    (1) For a school district operating under the financial
9supervision of an Authority created under Article 34A, the
10general State aid otherwise payable to that district under this
11Section, but not the supplemental general State aid, shall be
12reduced by an amount equal to the budget for the operations of
13the Authority as certified by the Authority to the State Board
14of Education, and an amount equal to such reduction shall be
15paid to the Authority created for such district for its
16operating expenses in the manner provided in Section 18-11. The
17remainder of general State school aid for any such district
18shall be paid in accordance with Article 34A when that Article
19provides for a disposition other than that provided by this
20Article.
21    (2) (Blank).
22    (3) Summer school. Summer school payments shall be made as
23provided in Section 18-4.3.
 
24(M) Education Funding Advisory Board.

 

 

SB2389 Engrossed- 38 -LRB098 10307 NHT 40492 b

1    The Education Funding Advisory Board, hereinafter in this
2subsection (M) referred to as the "Board", is hereby created.
3The Board shall consist of 5 members who are appointed by the
4Governor, by and with the advice and consent of the Senate. The
5members appointed shall include representatives of education,
6business, and the general public. One of the members so
7appointed shall be designated by the Governor at the time the
8appointment is made as the chairperson of the Board. The
9initial members of the Board may be appointed any time after
10the effective date of this amendatory Act of 1997. The regular
11term of each member of the Board shall be for 4 years from the
12third Monday of January of the year in which the term of the
13member's appointment is to commence, except that of the 5
14initial members appointed to serve on the Board, the member who
15is appointed as the chairperson shall serve for a term that
16commences on the date of his or her appointment and expires on
17the third Monday of January, 2002, and the remaining 4 members,
18by lots drawn at the first meeting of the Board that is held
19after all 5 members are appointed, shall determine 2 of their
20number to serve for terms that commence on the date of their
21respective appointments and expire on the third Monday of
22January, 2001, and 2 of their number to serve for terms that
23commence on the date of their respective appointments and
24expire on the third Monday of January, 2000. All members
25appointed to serve on the Board shall serve until their
26respective successors are appointed and confirmed. Vacancies

 

 

SB2389 Engrossed- 39 -LRB098 10307 NHT 40492 b

1shall be filled in the same manner as original appointments. If
2a vacancy in membership occurs at a time when the Senate is not
3in session, the Governor shall make a temporary appointment
4until the next meeting of the Senate, when he or she shall
5appoint, by and with the advice and consent of the Senate, a
6person to fill that membership for the unexpired term. If the
7Senate is not in session when the initial appointments are
8made, those appointments shall be made as in the case of
9vacancies.
10    The Education Funding Advisory Board shall be deemed
11established, and the initial members appointed by the Governor
12to serve as members of the Board shall take office, on the date
13that the Governor makes his or her appointment of the fifth
14initial member of the Board, whether those initial members are
15then serving pursuant to appointment and confirmation or
16pursuant to temporary appointments that are made by the
17Governor as in the case of vacancies.
18    The State Board of Education shall provide such staff
19assistance to the Education Funding Advisory Board as is
20reasonably required for the proper performance by the Board of
21its responsibilities.
22    For school years after the 2000-2001 school year, the
23Education Funding Advisory Board, in consultation with the
24State Board of Education, shall make recommendations as
25provided in this subsection (M) to the General Assembly for the
26foundation level under subdivision (B)(3) of this Section and

 

 

SB2389 Engrossed- 40 -LRB098 10307 NHT 40492 b

1for the supplemental general State aid grant level under
2subsection (H) of this Section for districts with high
3concentrations of children from poverty. The recommended
4foundation level shall be determined based on a methodology
5which incorporates the basic education expenditures of
6low-spending schools exhibiting high academic performance. The
7Education Funding Advisory Board shall make such
8recommendations to the General Assembly on January 1 of odd
9numbered years, beginning January 1, 2001.
 
10(N) (Blank).
 
11(O) References.
12    (1) References in other laws to the various subdivisions of
13Section 18-8 as that Section existed before its repeal and
14replacement by this Section 18-8.05 shall be deemed to refer to
15the corresponding provisions of this Section 18-8.05, to the
16extent that those references remain applicable.
17    (2) References in other laws to State Chapter 1 funds shall
18be deemed to refer to the supplemental general State aid
19provided under subsection (H) of this Section.
 
20(P) Public Act 93-838 and Public Act 93-808 make inconsistent
21changes to this Section. Under Section 6 of the Statute on
22Statutes there is an irreconcilable conflict between Public Act
2393-808 and Public Act 93-838. Public Act 93-838, being the last

 

 

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1acted upon, is controlling. The text of Public Act 93-838 is
2the law regardless of the text of Public Act 93-808.
3(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
4eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;
596-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
611-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; 97-813,
7eff. 7-13-12.)
 
8    (Text of Section after amendment by P.A. 97-742)
9    Sec. 18-8.05. Basis for apportionment of general State
10financial aid and supplemental general State aid to the common
11schools for the 1998-1999 and subsequent school years.
 
12(A) General Provisions.
13    (1) The provisions of this Section apply to the 1998-1999
14and subsequent school years. The system of general State
15financial aid provided for in this Section is designed to
16assure that, through a combination of State financial aid and
17required local resources, the financial support provided each
18pupil in Average Daily Attendance equals or exceeds a
19prescribed per pupil Foundation Level. This formula approach
20imputes a level of per pupil Available Local Resources and
21provides for the basis to calculate a per pupil level of
22general State financial aid that, when added to Available Local
23Resources, equals or exceeds the Foundation Level. The amount
24of per pupil general State financial aid for school districts,

 

 

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1in general, varies in inverse relation to Available Local
2Resources. Per pupil amounts are based upon each school
3district's Average Daily Attendance as that term is defined in
4this Section.
5    (2) In addition to general State financial aid, school
6districts with specified levels or concentrations of pupils
7from low income households are eligible to receive supplemental
8general State financial aid grants as provided pursuant to
9subsection (H). The supplemental State aid grants provided for
10school districts under subsection (H) shall be appropriated for
11distribution to school districts as part of the same line item
12in which the general State financial aid of school districts is
13appropriated under this Section.
14    (3) To receive financial assistance under this Section,
15school districts are required to file claims with the State
16Board of Education, subject to the following requirements:
17        (a) Any school district which fails for any given
18    school year to maintain school as required by law, or to
19    maintain a recognized school is not eligible to file for
20    such school year any claim upon the Common School Fund. In
21    case of nonrecognition of one or more attendance centers in
22    a school district otherwise operating recognized schools,
23    the claim of the district shall be reduced in the
24    proportion which the Average Daily Attendance in the
25    attendance center or centers bear to the Average Daily
26    Attendance in the school district. A "recognized school"

 

 

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

 

 

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1    subsection (C) and utilized in deriving per pupil financial
2    support levels.
3        (b) "Available Local Resources": A computation of
4    local financial support, calculated on the basis of Average
5    Daily Attendance and derived as provided pursuant to
6    subsection (D).
7        (c) "Corporate Personal Property Replacement Taxes":
8    Funds paid to local school districts pursuant to "An Act in
9    relation to the abolition of ad valorem personal property
10    tax and the replacement of revenues lost thereby, and
11    amending and repealing certain Acts and parts of Acts in
12    connection therewith", certified August 14, 1979, as
13    amended (Public Act 81-1st S.S.-1).
14        (d) "Foundation Level": A prescribed level of per pupil
15    financial support as provided for in subsection (B).
16        (e) "Operating Tax Rate": All school district property
17    taxes extended for all purposes, except Bond and Interest,
18    Summer School, Rent, Capital Improvement, and Vocational
19    Education Building purposes.
 
20(B) Foundation Level.
21    (1) The Foundation Level is a figure established by the
22State representing the minimum level of per pupil financial
23support that should be available to provide for the basic
24education of each pupil in Average Daily Attendance. As set
25forth in this Section, each school district is assumed to exert

 

 

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1a sufficient local taxing effort such that, in combination with
2the aggregate of general State financial aid provided the
3district, an aggregate of State and local resources are
4available to meet the basic education needs of pupils in the
5district.
6    (2) For the 1998-1999 school year, the Foundation Level of
7support is $4,225. For the 1999-2000 school year, the
8Foundation Level of support is $4,325. For the 2000-2001 school
9year, the Foundation Level of support is $4,425. For the
102001-2002 school year and 2002-2003 school year, the Foundation
11Level of support is $4,560. For the 2003-2004 school year, the
12Foundation Level of support is $4,810. For the 2004-2005 school
13year, the Foundation Level of support is $4,964. For the
142005-2006 school year, the Foundation Level of support is
15$5,164. For the 2006-2007 school year, the Foundation Level of
16support is $5,334. For the 2007-2008 school year, the
17Foundation Level of support is $5,734. For the 2008-2009 school
18year, the Foundation Level of support is $5,959.
19    (3) For the 2009-2010 school year and each school year
20thereafter, the Foundation Level of support is $6,119 or such
21greater amount as may be established by law by the General
22Assembly.
 
23(C) Average Daily Attendance.
24    (1) For purposes of calculating general State aid pursuant
25to subsection (E), an Average Daily Attendance figure shall be

 

 

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

 

 

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1from Corporate Personal Property Replacement Taxes, expressed
2on the basis of pupils in Average Daily Attendance. Calculation
3of Available Local Resources shall exclude any tax amnesty
4funds received as a result of Public Act 93-26.
5    (2) In determining a school district's revenue from local
6property taxes, the State Board of Education shall utilize the
7equalized assessed valuation of all taxable property of each
8school district as of September 30 of the previous year. The
9equalized assessed valuation utilized shall be obtained and
10determined as provided in subsection (G).
11    (3) For school districts maintaining grades kindergarten
12through 12, local property tax revenues per pupil shall be
13calculated as the product of the applicable equalized assessed
14valuation for the district multiplied by 3.00%, and divided by
15the district's Average Daily Attendance figure. For school
16districts maintaining grades kindergarten through 8, local
17property tax revenues per pupil shall be calculated as the
18product of the applicable equalized assessed valuation for the
19district multiplied by 2.30%, and divided by the district's
20Average Daily Attendance figure. For school districts
21maintaining grades 9 through 12, local property tax revenues
22per pupil shall be the applicable equalized assessed valuation
23of the district multiplied by 1.05%, and divided by the
24district's Average Daily Attendance figure.
25    For partial elementary unit districts created pursuant to
26Article 11E of this Code, local property tax revenues per pupil

 

 

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1shall be calculated as the product of the equalized assessed
2valuation for property within the partial elementary unit
3district for elementary purposes, as defined in Article 11E of
4this Code, multiplied by 2.06% and divided by the district's
5Average Daily Attendance figure, plus the product of the
6equalized assessed valuation for property within the partial
7elementary unit district for high school purposes, as defined
8in Article 11E of this Code, multiplied by 0.94% and divided by
9the district's Average Daily Attendance figure.
10    (4) The Corporate Personal Property Replacement Taxes paid
11to each school district during the calendar year one year
12before the calendar year in which a school year begins, divided
13by the Average Daily Attendance figure for that district, shall
14be added to the local property tax revenues per pupil as
15derived by the application of the immediately preceding
16paragraph (3). The sum of these per pupil figures for each
17school district shall constitute Available Local Resources as
18that term is utilized in subsection (E) in the calculation of
19general State aid.
 
20(E) Computation of General State Aid.
21    (1) For each school year, the amount of general State aid
22allotted to a school district shall be computed by the State
23Board of Education as provided in this subsection.
24    (2) For any school district for which Available Local
25Resources per pupil is less than the product of 0.93 times the

 

 

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1Foundation Level, general State aid for that district shall be
2calculated as an amount equal to the Foundation Level minus
3Available Local Resources, multiplied by the Average Daily
4Attendance of the school district.
5    (3) For any school district for which Available Local
6Resources per pupil is equal to or greater than the product of
70.93 times the Foundation Level and less than the product of
81.75 times the Foundation Level, the general State aid per
9pupil shall be a decimal proportion of the Foundation Level
10derived using a linear algorithm. Under this linear algorithm,
11the calculated general State aid per pupil shall decline in
12direct linear fashion from 0.07 times the Foundation Level for
13a school district with Available Local Resources equal to the
14product of 0.93 times the Foundation Level, to 0.05 times the
15Foundation Level for a school district with Available Local
16Resources equal to the product of 1.75 times the Foundation
17Level. The allocation of general State aid for school districts
18subject to this paragraph 3 shall be the calculated general
19State aid per pupil figure multiplied by the Average Daily
20Attendance of the school district.
21    (4) For any school district for which Available Local
22Resources per pupil equals or exceeds the product of 1.75 times
23the Foundation Level, the general State aid for the school
24district shall be calculated as the product of $218 multiplied
25by the Average Daily Attendance of the school district.
26    (5) The amount of general State aid allocated to a school

 

 

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1district for the 1999-2000 school year meeting the requirements
2set forth in paragraph (4) of subsection (G) shall be increased
3by an amount equal to the general State aid that would have
4been received by the district for the 1998-1999 school year by
5utilizing the Extension Limitation Equalized Assessed
6Valuation as calculated in paragraph (4) of subsection (G) less
7the general State aid allotted for the 1998-1999 school year.
8This amount shall be deemed a one time increase, and shall not
9affect any future general State aid allocations.
 
10(F) Compilation of Average Daily Attendance.
11    (1) Each school district shall, by July 1 of each year,
12submit to the State Board of Education, on forms prescribed by
13the State Board of Education, attendance figures for the school
14year that began in the preceding calendar year. The attendance
15information so transmitted shall identify the average daily
16attendance figures for each month of the school year. Beginning
17with the general State aid claim form for the 2002-2003 school
18year, districts shall calculate Average Daily Attendance as
19provided in subdivisions (a), (b), and (c) of this paragraph
20(1).
21        (a) In districts that do not hold year-round classes,
22    days of attendance in August shall be added to the month of
23    September and any days of attendance in June shall be added
24    to the month of May.
25        (b) In districts in which all buildings hold year-round

 

 

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1    classes, days of attendance in July and August shall be
2    added to the month of September and any days of attendance
3    in June shall be added to the month of May.
4        (c) In districts in which some buildings, but not all,
5    hold year-round classes, for the non-year-round buildings,
6    days of attendance in August shall be added to the month of
7    September and any days of attendance in June shall be added
8    to the month of May. The average daily attendance for the
9    year-round buildings shall be computed as provided in
10    subdivision (b) of this paragraph (1). To calculate the
11    Average Daily Attendance for the district, the average
12    daily attendance for the year-round buildings shall be
13    multiplied by the days in session for the non-year-round
14    buildings for each month and added to the monthly
15    attendance of the non-year-round buildings.
16    Except as otherwise provided in this Section, days of
17attendance by pupils shall be counted only for sessions of not
18less than 5 clock hours of school work per day under direct
19supervision of: (i) teachers, or (ii) non-teaching personnel or
20volunteer personnel when engaging in non-teaching duties and
21supervising in those instances specified in subsection (a) of
22Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
23of legal school age and in kindergarten and grades 1 through
2412.
25    Days of attendance by tuition pupils shall be accredited
26only to the districts that pay the tuition to a recognized

 

 

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1school.
2    (2) Days of attendance by pupils of less than 5 clock hours
3of school shall be subject to the following provisions in the
4compilation of Average Daily Attendance.
5        (a) Pupils regularly enrolled in a public school for
6    only a part of the school day may be counted on the basis
7    of 1/6 day for every class hour of instruction of 40
8    minutes or more attended pursuant to such enrollment,
9    unless a pupil is enrolled in a block-schedule format of 80
10    minutes or more of instruction, in which case the pupil may
11    be counted on the basis of the proportion of minutes of
12    school work completed each day to the minimum number of
13    minutes that school work is required to be held that day.
14        (b) (Blank).
15        (c) A session of 4 or more clock hours may be counted
16    as a day of attendance upon certification by the regional
17    superintendent, and approved by the State Superintendent
18    of Education to the extent that the district has been
19    forced to use daily multiple sessions.
20        (d) A session of 3 or more clock hours may be counted
21    as a day of attendance (1) when the remainder of the school
22    day or at least 2 hours in the evening of that day is
23    utilized for an in-service training program for teachers,
24    up to a maximum of 5 days per school year, provided a
25    district conducts an in-service training program for
26    teachers in accordance with Section 10-22.39 of this Code;

 

 

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1    or, in lieu of 4 such days, 2 full days may be used, in
2    which event each such day may be counted as a day required
3    for a legal school calendar pursuant to Section 10-19 of
4    this Code; (1.5) when, of the 5 days allowed under item
5    (1), a maximum of 4 days are used for parent-teacher
6    conferences, or, in lieu of 4 such days, 2 full days are
7    used, in which case each such day may be counted as a
8    calendar day required under Section 10-19 of this Code,
9    provided that the full-day, parent-teacher conference
10    consists of (i) a minimum of 5 clock hours of
11    parent-teacher conferences, (ii) both a minimum of 2 clock
12    hours of parent-teacher conferences held in the evening
13    following a full day of student attendance, as specified in
14    subsection (F)(1)(c), and a minimum of 3 clock hours of
15    parent-teacher conferences held on the day immediately
16    following evening parent-teacher conferences, or (iii)
17    multiple parent-teacher conferences held in the evenings
18    following full days of student attendance, as specified in
19    subsection (F)(1)(c), in which the time used for the
20    parent-teacher conferences is equivalent to a minimum of 5
21    clock hours; and (2) when days in addition to those
22    provided in items (1) and (1.5) are scheduled by a school
23    pursuant to its school improvement plan adopted under
24    Article 34 or its revised or amended school improvement
25    plan adopted under Article 2, provided that (i) such
26    sessions of 3 or more clock hours are scheduled to occur at

 

 

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1    regular intervals, (ii) the remainder of the school days in
2    which such sessions occur are utilized for in-service
3    training programs or other staff development activities
4    for teachers, and (iii) a sufficient number of minutes of
5    school work under the direct supervision of teachers are
6    added to the school days between such regularly scheduled
7    sessions to accumulate not less than the number of minutes
8    by which such sessions of 3 or more clock hours fall short
9    of 5 clock hours. Any full days used for the purposes of
10    this paragraph shall not be considered for computing
11    average daily attendance. Days scheduled for in-service
12    training programs, staff development activities, or
13    parent-teacher conferences may be scheduled separately for
14    different grade levels and different attendance centers of
15    the district.
16        (e) A session of not less than one clock hour of
17    teaching hospitalized or homebound pupils on-site or by
18    telephone to the classroom may be counted as 1/2 day of
19    attendance, however these pupils must receive 4 or more
20    clock hours of instruction to be counted for a full day of
21    attendance.
22        (f) A session of at least 4 clock hours may be counted
23    as a day of attendance for first grade pupils, and pupils
24    in full day kindergartens, and a session of 2 or more hours
25    may be counted as 1/2 day of attendance by pupils in
26    kindergartens which provide only 1/2 day of attendance.

 

 

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

 

 

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1    Section 2-3.64 of this Code, the day of attendance for a
2    pupil whose school day must be shortened to accommodate
3    required testing procedures may be less than 5 clock hours
4    and shall be counted towards the 176 days of actual pupil
5    attendance required under Section 10-19 of this Code,
6    provided that a sufficient number of minutes of school work
7    in excess of 5 clock hours are first completed on other
8    school days to compensate for the loss of school work on
9    the examination days.
10        (j) Pupils enrolled in a remote educational program
11    established under Section 10-29 of this Code may be counted
12    on the basis of one-fifth day of attendance for every clock
13    hour of instruction attended in the remote educational
14    program, provided that, in any month, the school district
15    may not claim for a student enrolled in a remote
16    educational program more days of attendance than the
17    maximum number of days of attendance the district can claim
18    (i) for students enrolled in a building holding year-round
19    classes if the student is classified as participating in
20    the remote educational program on a year-round schedule or
21    (ii) for students enrolled in a building not holding
22    year-round classes if the student is not classified as
23    participating in the remote educational program on a
24    year-round schedule.
 
25(G) Equalized Assessed Valuation Data.

 

 

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1    (1) For purposes of the calculation of Available Local
2Resources required pursuant to subsection (D), the State Board
3of Education shall secure from the Department of Revenue the
4value as equalized or assessed by the Department of Revenue of
5all taxable property of every school district, together with
6(i) the applicable tax rate used in extending taxes for the
7funds of the district as of September 30 of the previous year
8and (ii) the limiting rate for all school districts subject to
9property tax extension limitations as imposed under the
10Property Tax Extension Limitation Law.
11    The Department of Revenue shall add to the equalized
12assessed value of all taxable property of each school district
13situated entirely or partially within a county that is or was
14subject to the provisions of Section 15-176 or 15-177 of the
15Property Tax Code (a) an amount equal to the total amount by
16which the homestead exemption allowed under Section 15-176 or
1715-177 of the Property Tax Code for real property situated in
18that school district exceeds the total amount that would have
19been allowed in that school district if the maximum reduction
20under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
21all other counties in tax year 2003 or (ii) $5,000 in all
22counties in tax year 2004 and thereafter and (b) an amount
23equal to the aggregate amount for the taxable year of all
24additional exemptions under Section 15-175 of the Property Tax
25Code for owners with a household income of $30,000 or less. The
26county clerk of any county that is or was subject to the

 

 

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1provisions of Section 15-176 or 15-177 of the Property Tax Code
2shall annually calculate and certify to the Department of
3Revenue for each school district all homestead exemption
4amounts under Section 15-176 or 15-177 of the Property Tax Code
5and all amounts of additional exemptions under Section 15-175
6of the Property Tax Code for owners with a household income of
7$30,000 or less. It is the intent of this paragraph that if the
8general homestead exemption for a parcel of property is
9determined under Section 15-176 or 15-177 of the Property Tax
10Code rather than Section 15-175, then the calculation of
11Available Local Resources shall not be affected by the
12difference, if any, between the amount of the general homestead
13exemption allowed for that parcel of property under Section
1415-176 or 15-177 of the Property Tax Code and the amount that
15would have been allowed had the general homestead exemption for
16that parcel of property been determined under Section 15-175 of
17the Property Tax Code. It is further the intent of this
18paragraph that if additional exemptions are allowed under
19Section 15-175 of the Property Tax Code for owners with a
20household income of less than $30,000, then the calculation of
21Available Local Resources shall not be affected by the
22difference, if any, because of those additional exemptions.
23    This equalized assessed valuation, as adjusted further by
24the requirements of this subsection, shall be utilized in the
25calculation of Available Local Resources.
26    (2) The equalized assessed valuation in paragraph (1) shall

 

 

SB2389 Engrossed- 59 -LRB098 10307 NHT 40492 b

1be 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

 

 

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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
14thereafter, if a school district meets all of the criteria of
15this subsection (G)(3), the school district's Available Local
16Resources shall be calculated under subsection (D) using the
17district's Extension Limitation Equalized Assessed Valuation
18as calculated under this subsection (G)(3).
19    For purposes of this subsection (G)(3) the following terms
20shall 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.

 

 

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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
17limitations as imposed under the Property Tax Extension
18Limitation Law, the State Board of Education shall calculate
19the Extension Limitation Equalized Assessed Valuation of that
20district. For the 1999-2000 school year, the Extension
21Limitation Equalized Assessed Valuation of a school district as
22calculated by the State Board of Education shall be equal to
23the product of the district's 1996 Equalized Assessed Valuation
24and the district's Extension Limitation Ratio. Except as
25otherwise provided in this paragraph for a school district that
26has approved or does approve an increase in its limiting rate,

 

 

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1for the 2000-2001 school year and each school year thereafter,
2the Extension Limitation Equalized Assessed Valuation of a
3school district as calculated by the State Board of Education
4shall be equal to the product of the Equalized Assessed
5Valuation last used in the calculation of general State aid and
6the district's Extension Limitation Ratio. If the Extension
7Limitation Equalized Assessed Valuation of a school district as
8calculated under this subsection (G)(3) is less than the
9district's equalized assessed valuation as calculated pursuant
10to subsections (G)(1) and (G)(2), then for purposes of
11calculating the district's general State aid for the Budget
12Year pursuant to subsection (E), that Extension Limitation
13Equalized Assessed Valuation shall be utilized to calculate the
14district's Available Local Resources under subsection (D). For
15the 2009-2010 school year and each school year thereafter, if a
16school district has approved or does approve an increase in its
17limiting rate, pursuant to Section 18-190 of the Property Tax
18Code, affecting the Base Tax Year, the Extension Limitation
19Equalized Assessed Valuation of the school district, as
20calculated by the State Board of Education, shall be equal to
21the product of the Equalized Assessed Valuation last used in
22the calculation of general State aid times an amount equal to
23one plus the percentage increase, if any, in the Consumer Price
24Index for all Urban Consumers for all items published by the
25United States Department of Labor for the 12-month calendar
26year preceding the Base Tax Year, plus the Equalized Assessed

 

 

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1Valuation of new property, annexed property, and recovered tax
2increment value and minus the Equalized Assessed Valuation of
3disconnected property. New property and recovered tax
4increment value shall have the meanings set forth in the
5Property Tax Extension Limitation Law.
6    Partial elementary unit districts created in accordance
7with Article 11E of this Code shall not be eligible for the
8adjustment in this subsection (G)(3) until the fifth year
9following the effective date of the reorganization.
10    (3.5) For the 2010-2011 school year and each school year
11thereafter, if a school district's boundaries span multiple
12counties, then the Department of Revenue shall send to the
13State Board of Education, for the purpose of calculating
14general State aid, the limiting rate and individual rates by
15purpose for the county that contains the majority of the school
16district's Equalized Assessed Valuation.
17    (4) For the purposes of calculating general State aid for
18the 1999-2000 school year only, if a school district
19experienced a triennial reassessment on the equalized assessed
20valuation used in calculating its general State financial aid
21apportionment for the 1998-1999 school year, the State Board of
22Education shall calculate the Extension Limitation Equalized
23Assessed Valuation that would have been used to calculate the
24district's 1998-1999 general State aid. This amount shall equal
25the product of the equalized assessed valuation used to
26calculate general State aid for the 1997-1998 school year and

 

 

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1the district's Extension Limitation Ratio. If the Extension
2Limitation Equalized Assessed Valuation of the school district
3as calculated under this paragraph (4) is less than the
4district's equalized assessed valuation utilized in
5calculating the district's 1998-1999 general State aid
6allocation, then for purposes of calculating the district's
7general State aid pursuant to paragraph (5) of subsection (E),
8that Extension Limitation Equalized Assessed Valuation shall
9be utilized to calculate the district's Available Local
10Resources.
11    (5) For school districts having a majority of their
12equalized assessed valuation in any county except Cook, DuPage,
13Kane, Lake, McHenry, or Will, if the amount of general State
14aid allocated to the school district for the 1999-2000 school
15year under the provisions of subsection (E), (H), and (J) of
16this Section is less than the amount of general State aid
17allocated to the district for the 1998-1999 school year under
18these subsections, then the general State aid of the district
19for the 1999-2000 school year only shall be increased by the
20difference between these amounts. The total payments made under
21this paragraph (5) shall not exceed $14,000,000. Claims shall
22be 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
25is allotted pursuant to subsection (E), qualifying school

 

 

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1districts shall receive a grant, paid in conjunction with a
2district's payments of general State aid, for supplemental
3general State aid based upon the concentration level of
4children from low-income households within the school
5district. Supplemental State aid grants provided for school
6districts under this subsection shall be appropriated for
7distribution to school districts as part of the same line item
8in which the general State financial aid of school districts is
9appropriated under this Section.
10    (1.5) This paragraph (1.5) applies only to those school
11years preceding the 2003-2004 school year. For purposes of this
12subsection (H), the term "Low-Income Concentration Level"
13shall be the low-income eligible pupil count from the most
14recently available federal census divided by the Average Daily
15Attendance of the school district. If, however, (i) the
16percentage decrease from the 2 most recent federal censuses in
17the low-income eligible pupil count of a high school district
18with fewer than 400 students exceeds by 75% or more the
19percentage change in the total low-income eligible pupil count
20of contiguous elementary school districts, whose boundaries
21are coterminous with the high school district, or (ii) a high
22school district within 2 counties and serving 5 elementary
23school districts, whose boundaries are coterminous with the
24high school district, has a percentage decrease from the 2 most
25recent federal censuses in the low-income eligible pupil count
26and there is a percentage increase in the total low-income

 

 

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1eligible pupil count of a majority of the elementary school
2districts in excess of 50% from the 2 most recent federal
3censuses, then the high school district's low-income eligible
4pupil count from the earlier federal census shall be the number
5used as the low-income eligible pupil count for the high school
6district, for purposes of this subsection (H). The changes made
7to this paragraph (1) by Public Act 92-28 shall apply to
8supplemental general State aid grants for school years
9preceding the 2003-2004 school year that are paid in fiscal
10year 1999 or thereafter and to any State aid payments made in
11fiscal year 1994 through fiscal year 1998 pursuant to
12subsection 1(n) of Section 18-8 of this Code (which was
13repealed on July 1, 1998), and any high school district that is
14affected by Public Act 92-28 is entitled to a recomputation of
15its supplemental general State aid grant or State aid paid in
16any of those fiscal years. This recomputation shall not be
17affected by any other funding.
18    (1.10) This paragraph (1.10) applies to the 2003-2004
19school year and each school year thereafter. For purposes of
20this subsection (H), the term "Low-Income Concentration Level"
21shall, for each fiscal year, be the low-income eligible pupil
22count as of July 1 of the immediately preceding fiscal year (as
23determined by the Department of Human Services based on the
24number of pupils who are eligible for at least one of the
25following low income programs: Medicaid, the Children's Health
26Insurance Program, TANF, or Food Stamps, excluding pupils who

 

 

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1are eligible for services provided by the Department of
2Children and Family Services, averaged over the 2 immediately
3preceding fiscal years for fiscal year 2004 and over the 3
4immediately preceding fiscal years for each fiscal year
5thereafter) divided by the Average Daily Attendance of the
6school district.
7    (2) Supplemental general State aid pursuant to this
8subsection (H) shall be provided as follows for the 1998-1999,
91999-2000, and 2000-2001 school years only:
10        (a) For any school district with a Low Income
11    Concentration Level of at least 20% and less than 35%, the
12    grant for any school year shall be $800 multiplied by the
13    low income eligible pupil count.
14        (b) For any school district with a Low Income
15    Concentration Level of at least 35% and less than 50%, the
16    grant for the 1998-1999 school year shall be $1,100
17    multiplied by the low income eligible pupil count.
18        (c) For any school district with a Low Income
19    Concentration Level of at least 50% and less than 60%, the
20    grant for the 1998-99 school year shall be $1,500
21    multiplied by the low income eligible pupil count.
22        (d) For any school district with a Low Income
23    Concentration Level of 60% or more, the grant for the
24    1998-99 school year shall be $1,900 multiplied by the low
25    income eligible pupil count.
26        (e) For the 1999-2000 school year, the per pupil amount

 

 

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1    specified in subparagraphs (b), (c), and (d) immediately
2    above shall be increased to $1,243, $1,600, and $2,000,
3    respectively.
4        (f) For the 2000-2001 school year, the per pupil
5    amounts specified in subparagraphs (b), (c), and (d)
6    immediately above shall be $1,273, $1,640, and $2,050,
7    respectively.
8    (2.5) Supplemental general State aid pursuant to this
9subsection (H) shall be provided as follows for the 2002-2003
10school year:
11        (a) For any school district with a Low Income
12    Concentration Level of less than 10%, the grant for each
13    school year shall be $355 multiplied by the low income
14    eligible pupil count.
15        (b) For any school district with a Low Income
16    Concentration Level of at least 10% and less than 20%, the
17    grant for each school year shall be $675 multiplied by the
18    low income eligible pupil count.
19        (c) For any school district with a Low Income
20    Concentration Level of at least 20% and less than 35%, the
21    grant for each school year shall be $1,330 multiplied by
22    the low income eligible pupil count.
23        (d) For any school district with a Low Income
24    Concentration Level of at least 35% and less than 50%, the
25    grant for each school year shall be $1,362 multiplied by
26    the low income eligible pupil count.

 

 

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1        (e) For any school district with a Low Income
2    Concentration Level of at least 50% and less than 60%, the
3    grant for each school year shall be $1,680 multiplied by
4    the low income eligible pupil count.
5        (f) For any school district with a Low Income
6    Concentration Level of 60% or more, the grant for each
7    school year shall be $2,080 multiplied by the low income
8    eligible pupil count.
9    (2.10) Except as otherwise provided, supplemental general
10State aid pursuant to this subsection (H) shall be provided as
11follows for the 2003-2004 school year and each school year
12thereafter:
13        (a) For any school district with a Low Income
14    Concentration Level of 15% or less, the grant for each
15    school year shall be $355 multiplied by the low income
16    eligible pupil count.
17        (b) For any school district with a Low Income
18    Concentration Level greater than 15%, the grant for each
19    school year shall be $294.25 added to the product of $2,700
20    and the square of the Low Income Concentration Level, all
21    multiplied by the low income eligible pupil count.
22    For the 2003-2004 school year and each school year
23thereafter through the 2008-2009 school year only, the grant
24shall be no less than the grant for the 2002-2003 school year.
25For the 2009-2010 school year only, the grant shall be no less
26than the grant for the 2002-2003 school year multiplied by

 

 

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10.66. For the 2010-2011 school year only, the grant shall be no
2less than the grant for the 2002-2003 school year multiplied by
30.33. Notwithstanding the provisions of this paragraph to the
4contrary, if for any school year supplemental general State aid
5grants are prorated as provided in paragraph (1) of this
6subsection (H), then the grants under this paragraph shall be
7prorated.
8    For the 2003-2004 school year only, the grant shall be no
9greater than the grant received during the 2002-2003 school
10year added to the product of 0.25 multiplied by the difference
11between the grant amount calculated under subsection (a) or (b)
12of this paragraph (2.10), whichever is applicable, and the
13grant received during the 2002-2003 school year. For the
142004-2005 school year only, the grant shall be no greater than
15the grant received during the 2002-2003 school year added to
16the product of 0.50 multiplied by the difference between the
17grant amount calculated under subsection (a) or (b) of this
18paragraph (2.10), whichever is applicable, and the grant
19received during the 2002-2003 school year. For the 2005-2006
20school year only, the grant shall be no greater than the grant
21received during the 2002-2003 school year added to the product
22of 0.75 multiplied by the difference between the grant amount
23calculated under subsection (a) or (b) of this paragraph
24(2.10), whichever is applicable, and the grant received during
25the 2002-2003 school year.
26    (3) (Blank). School districts with an Average Daily

 

 

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1Attendance of more than 1,000 and less than 50,000 that qualify
2for supplemental general State aid pursuant to this subsection
3shall submit a plan to the State Board of Education prior to
4October 30 of each year for the use of the funds resulting from
5this grant of supplemental general State aid for the
6improvement of instruction in which priority is given to
7meeting the education needs of disadvantaged children. Such
8plan shall be submitted in accordance with rules and
9regulations promulgated by the State Board of Education.
10    (4) School districts with an Average Daily Attendance of
1150,000 or more that qualify for supplemental general State aid
12pursuant to this subsection shall be required to distribute
13from funds available pursuant to this Section, no less than
14$261,000,000 in accordance with the following requirements:
15        (a) The required amounts shall be distributed to the
16    attendance centers within the district in proportion to the
17    number of pupils enrolled at each attendance center who are
18    eligible to receive free or reduced-price lunches or
19    breakfasts under the federal Child Nutrition Act of 1966
20    and under the National School Lunch Act during the
21    immediately preceding school year.
22        (b) The distribution of these portions of supplemental
23    and general State aid among attendance centers according to
24    these requirements shall not be compensated for or
25    contravened by adjustments of the total of other funds
26    appropriated to any attendance centers, and the Board of

 

 

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1    Education shall utilize funding from one or several sources
2    in order to fully implement this provision annually prior
3    to the opening of school.
4        (c) Each attendance center shall be provided by the
5    school district a distribution of noncategorical funds and
6    other categorical funds to which an attendance center is
7    entitled under law in order that the general State aid and
8    supplemental general State aid provided by application of
9    this subsection supplements rather than supplants the
10    noncategorical funds and other categorical funds provided
11    by the school district to the attendance centers.
12        (d) Any funds made available under this subsection that
13    by reason of the provisions of this subsection are not
14    required to be allocated and provided to attendance centers
15    may be used and appropriated by the board of the district
16    for any lawful school purpose.
17        (e) Funds received by an attendance center pursuant to
18    this subsection shall be used by the attendance center at
19    the discretion of the principal and local school council
20    for programs to improve educational opportunities at
21    qualifying schools through the following programs and
22    services: early childhood education, reduced class size or
23    improved adult to student classroom ratio, enrichment
24    programs, remedial assistance, attendance improvement, and
25    other educationally beneficial expenditures which
26    supplement the regular and basic programs as determined by

 

 

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1    the State Board of Education. Funds provided shall not be
2    expended for any political or lobbying purposes as defined
3    by board rule.
4        (f) Each district subject to the provisions of this
5    subdivision (H)(4) shall submit an acceptable plan to meet
6    the educational needs of disadvantaged children, in
7    compliance with the requirements of this paragraph, to the
8    State Board of Education prior to July 15 of each year.
9    This plan shall be consistent with the decisions of local
10    school councils concerning the school expenditure plans
11    developed in accordance with part 4 of Section 34-2.3. The
12    State Board shall approve or reject the plan within 60 days
13    after its submission. If the plan is rejected, the district
14    shall give written notice of intent to modify the plan
15    within 15 days of the notification of rejection and then
16    submit a modified plan within 30 days after the date of the
17    written notice of intent to modify. Districts may amend
18    approved plans pursuant to rules promulgated by the State
19    Board of Education.
20        Upon notification by the State Board of Education that
21    the district has not submitted a plan prior to July 15 or a
22    modified plan within the time period specified herein, the
23    State aid funds affected by that plan or modified plan
24    shall be withheld by the State Board of Education until a
25    plan or modified plan is submitted.
26        If the district fails to distribute State aid to

 

 

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1    attendance centers in accordance with an approved plan, the
2    plan for the following year shall allocate funds, in
3    addition to the funds otherwise required by this
4    subsection, to those attendance centers which were
5    underfunded during the previous year in amounts equal to
6    such underfunding.
7        For purposes of determining compliance with this
8    subsection in relation to the requirements of attendance
9    center funding, each district subject to the provisions of
10    this subsection shall submit as a separate document by
11    December 1 of each year a report of expenditure data for
12    the prior year in addition to any modification of its
13    current plan. If it is determined that there has been a
14    failure to comply with the expenditure provisions of this
15    subsection regarding contravention or supplanting, the
16    State Superintendent of Education shall, within 60 days of
17    receipt of the report, notify the district and any affected
18    local school council. The district shall within 45 days of
19    receipt of that notification inform the State
20    Superintendent of Education of the remedial or corrective
21    action to be taken, whether by amendment of the current
22    plan, if feasible, or by adjustment in the plan for the
23    following year. Failure to provide the expenditure report
24    or the notification of remedial or corrective action in a
25    timely manner shall result in a withholding of the affected
26    funds.

 

 

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1        The State Board of Education shall promulgate rules and
2    regulations to implement the provisions of this
3    subsection. No funds shall be released under this
4    subdivision (H)(4) to any district that has not submitted a
5    plan that has been approved by the State Board of
6    Education.
 
7(I) (Blank).
 
8(J) (Blank).
 
9(K) Grants to Laboratory and Alternative Schools.
10    In calculating the amount to be paid to the governing board
11of a public university that operates a laboratory school under
12this Section or to any alternative school that is operated by a
13regional superintendent of schools, the State Board of
14Education shall require by rule such reporting requirements as
15it deems necessary.
16    As used in this Section, "laboratory school" means a public
17school which is created and operated by a public university and
18approved by the State Board of Education. The governing board
19of a public university which receives funds from the State
20Board under this subsection (K) may not increase the number of
21students enrolled in its laboratory school from a single
22district, if that district is already sending 50 or more
23students, except under a mutual agreement between the school

 

 

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1board of a student's district of residence and the university
2which operates the laboratory school. A laboratory school may
3not have more than 1,000 students, excluding students with
4disabilities in a special education program.
5    As used in this Section, "alternative school" means a
6public school which is created and operated by a Regional
7Superintendent of Schools and approved by the State Board of
8Education. Such alternative schools may offer courses of
9instruction for which credit is given in regular school
10programs, courses to prepare students for the high school
11equivalency testing program or vocational and occupational
12training. A regional superintendent of schools may contract
13with a school district or a public community college district
14to operate an alternative school. An alternative school serving
15more than one educational service region may be established by
16the regional superintendents of schools of the affected
17educational service regions. An alternative school serving
18more than one educational service region may be operated under
19such terms as the regional superintendents of schools of those
20educational service regions may agree.
21    Each laboratory and alternative school shall file, on forms
22provided by the State Superintendent of Education, an annual
23State aid claim which states the Average Daily Attendance of
24the school's students by month. The best 3 months' Average
25Daily Attendance shall be computed for each school. The general
26State aid entitlement shall be computed by multiplying the

 

 

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1applicable Average Daily Attendance by the Foundation Level as
2determined under this Section.
 
3(L) Payments, Additional Grants in Aid and Other Requirements.
4    (1) For a school district operating under the financial
5supervision of an Authority created under Article 34A, the
6general State aid otherwise payable to that district under this
7Section, but not the supplemental general State aid, shall be
8reduced by an amount equal to the budget for the operations of
9the Authority as certified by the Authority to the State Board
10of Education, and an amount equal to such reduction shall be
11paid to the Authority created for such district for its
12operating expenses in the manner provided in Section 18-11. The
13remainder of general State school aid for any such district
14shall be paid in accordance with Article 34A when that Article
15provides for a disposition other than that provided by this
16Article.
17    (2) (Blank).
18    (3) Summer school. Summer school payments shall be made as
19provided in Section 18-4.3.
 
20(M) Education Funding Advisory Board.
21    The Education Funding Advisory Board, hereinafter in this
22subsection (M) referred to as the "Board", is hereby created.
23The Board shall consist of 5 members who are appointed by the
24Governor, by and with the advice and consent of the Senate. The

 

 

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1members appointed shall include representatives of education,
2business, and the general public. One of the members so
3appointed shall be designated by the Governor at the time the
4appointment is made as the chairperson of the Board. The
5initial members of the Board may be appointed any time after
6the effective date of this amendatory Act of 1997. The regular
7term of each member of the Board shall be for 4 years from the
8third Monday of January of the year in which the term of the
9member's appointment is to commence, except that of the 5
10initial members appointed to serve on the Board, the member who
11is appointed as the chairperson shall serve for a term that
12commences on the date of his or her appointment and expires on
13the third Monday of January, 2002, and the remaining 4 members,
14by lots drawn at the first meeting of the Board that is held
15after all 5 members are appointed, shall determine 2 of their
16number to serve for terms that commence on the date of their
17respective appointments and expire on the third Monday of
18January, 2001, and 2 of their number to serve for terms that
19commence on the date of their respective appointments and
20expire on the third Monday of January, 2000. All members
21appointed to serve on the Board shall serve until their
22respective successors are appointed and confirmed. Vacancies
23shall be filled in the same manner as original appointments. If
24a vacancy in membership occurs at a time when the Senate is not
25in session, the Governor shall make a temporary appointment
26until the next meeting of the Senate, when he or she shall

 

 

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1appoint, by and with the advice and consent of the Senate, a
2person to fill that membership for the unexpired term. If the
3Senate is not in session when the initial appointments are
4made, those appointments shall be made as in the case of
5vacancies.
6    The Education Funding Advisory Board shall be deemed
7established, and the initial members appointed by the Governor
8to serve as members of the Board shall take office, on the date
9that the Governor makes his or her appointment of the fifth
10initial member of the Board, whether those initial members are
11then serving pursuant to appointment and confirmation or
12pursuant to temporary appointments that are made by the
13Governor as in the case of vacancies.
14    The State Board of Education shall provide such staff
15assistance to the Education Funding Advisory Board as is
16reasonably required for the proper performance by the Board of
17its responsibilities.
18    For school years after the 2000-2001 school year, the
19Education Funding Advisory Board, in consultation with the
20State Board of Education, shall make recommendations as
21provided in this subsection (M) to the General Assembly for the
22foundation level under subdivision (B)(3) of this Section and
23for the supplemental general State aid grant level under
24subsection (H) of this Section for districts with high
25concentrations of children from poverty. The recommended
26foundation level shall be determined based on a methodology

 

 

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1which incorporates the basic education expenditures of
2low-spending schools exhibiting high academic performance. The
3Education Funding Advisory Board shall make such
4recommendations to the General Assembly on January 1 of odd
5numbered years, beginning January 1, 2001.
 
6(N) (Blank).
 
7(O) References.
8    (1) References in other laws to the various subdivisions of
9Section 18-8 as that Section existed before its repeal and
10replacement by this Section 18-8.05 shall be deemed to refer to
11the corresponding provisions of this Section 18-8.05, to the
12extent that those references remain applicable.
13    (2) References in other laws to State Chapter 1 funds shall
14be deemed to refer to the supplemental general State aid
15provided under subsection (H) of this Section.
 
16(P) Public Act 93-838 and Public Act 93-808 make inconsistent
17changes to this Section. Under Section 6 of the Statute on
18Statutes there is an irreconcilable conflict between Public Act
1993-808 and Public Act 93-838. Public Act 93-838, being the last
20acted upon, is controlling. The text of Public Act 93-838 is
21the law regardless of the text of Public Act 93-808.
22(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
23eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;

 

 

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196-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
211-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; 97-742,
3eff. 6-30-13; 97-813, eff. 7-13-12.)
 
4    Section 95. No acceleration or delay. Where this Act makes
5changes in a statute that is represented in this Act by text
6that is not yet or no longer in effect (for example, a Section
7represented by multiple versions), the use of that text does
8not accelerate or delay the taking effect of (i) the changes
9made by this Act or (ii) provisions derived from any other
10Public Act.