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1    AN ACT concerning revenue.
 
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 Sections
517-2, 17-2.2a, and 17-2.2c and by adding Section 17-2.2e as
6follows:
 
7    (105 ILCS 5/17-2)  (from Ch. 122, par. 17-2)
8    Sec. 17-2. Tax levies; purposes; rates. Except as otherwise
9provided in Articles 12 and 13 of this Act, and except as
10provided in Section 17-2.2e of this Act, the following maximum
11rates shall apply to all taxes levied after August 10, 1965, in
12districts having a population of less than 500,000 inhabitants,
13including those districts organized under Article 11 of the
14School Code. The school board of any district having a
15population of less than 500,000 inhabitants may levy a tax
16annually, at not to exceed the maximum rates and for the
17specified purposes, upon all the taxable property of the
18district at the value, as equalized or assessed by the
19Department of Revenue as follows:
20        (1) districts maintaining only grades 1 through 8, .92%
21    for educational purposes and .25% for operations and
22    maintenance purposes;
23        (2) districts maintaining only grades 9 through 12,

 

 

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1    .92% for educational purposes and .25% for operations and
2    maintenance purposes;
3        (3) districts maintaining grades 1 through 12, 1.63%
4    for the 1985-86 school year, 1.68% for the 1986-87 school
5    year, 1.75% for the 1987-88 school year and 1.84% for the
6    1988-89 school year and thereafter for educational
7    purposes and .405% for the 1989-90 school year, .435% for
8    the 1990-91 school year, .465% for the 1991-92 school year,
9    and .50% for the 1992-93 school year and thereafter for
10    operations and maintenance purposes;
11        (4) all districts, 0.75% for capital improvement
12    purposes (which is in addition to the levy for operations
13    and maintenance purposes), which tax is to be levied,
14    accumulated for not more than 6 years, and spent for
15    capital improvement purposes (including but not limited to
16    the construction of a new school building or buildings or
17    the purchase of school grounds on which any new school
18    building is to be constructed or located, or both) only in
19    accordance with Section 17-2.3 of this Act;
20        (5) districts maintaining only grades 1 through 8, .12%
21    for transportation purposes, provided that districts
22    maintaining only grades kindergarten through 8 which have
23    an enrollment of at least 2600 students may levy, subject
24    to Section 17-2.2, at not to exceed a maximum rate of .20%
25    for transportation purposes for any school year in which
26    the number of students requiring transportation in the

 

 

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1    district exceeds by at least 2% the number of students
2    requiring transportation in the district during the
3    preceding school year, as verified in the district's claim
4    for pupil transportation and reimbursement and as
5    certified by the State Board of Education to the county
6    clerk of the county in which such district is located not
7    later than November 15 following the submission of such
8    claim; districts maintaining only grades 9 through 12, .12%
9    for transportation purposes; and districts maintaining
10    grades 1 through 12, .14% for the 1985-86 school year, .16%
11    for the 1986-87 school year, .18% for the 1987-88 school
12    year and .20% for the 1988-89 school year and thereafter,
13    for transportation purposes;
14        (6) districts providing summer classes, .15% for
15    educational purposes, subject to Section 17-2.1 of this
16    Act.
17    Whenever any special charter school district operating
18grades 1 through 12, has organized or shall organize under the
19general school law, the district so organized may continue to
20levy taxes at not to exceed the rate at which taxes were last
21actually extended by the special charter district, except that
22if such rate at which taxes were last actually extended by such
23special charter district was less than the maximum rate for
24districts maintaining grades 1 through 12 authorized under this
25Section, such special charter district nevertheless may levy
26taxes at a rate not to exceed the maximum rate for districts

 

 

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1maintaining grades 1 through 12 authorized under this Section,
2and except that if any such district maintains only grades 1
3through 8, the board may levy, for educational purposes, at a
4rate not to exceed the maximum rate for elementary districts
5authorized under this Section.
6    Maximum rates before or after established in excess of
7those prescribed shall not be affected by the amendatory Act of
81965.
9(Source: P.A. 87-984; 87-1023; 88-45.)
 
10    (105 ILCS 5/17-2.2a)  (from Ch. 122, par. 17-2.2a)
11    Sec. 17-2.2a. (a) Tax for special education programs.
12    (a) The school board of any district having a population of
13less than 500,000 inhabitants may, by proper resolution, levy
14an annual tax upon the value as equalized or assessed by the
15Department of Revenue, for special education purposes,
16including the purposes authorized by Section 10-22.31b as
17follows:
18        (1) districts maintaining only grades kindergarten
19    through 8, and prior to July 1, 1970, districts maintaining
20    only grades 1 through 8, .02%;
21        (2) districts maintaining only grades 9 through 12,
22    .02%;
23        (3) districts maintaining only grades kindergarten
24    through 12, and prior to July 1, 1970, districts
25    maintaining only grades 1 through 12, .04%.

 

 

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1    The revenue raised by such tax shall be used only for
2special education purposes, including the construction and
3maintenance of special education facilities.
4    Upon proper resolution of the school board, the school
5district may accumulate such funds for special education
6building purposes for a period of 8 years.
7    Buildings constructed under the provisions of this Section
8shall comply with the building code authorized under Section
92-3.12.
10    If it is no longer feasible or economical to utilize
11classroom facilities constructed with revenues raised and
12accumulated by the tax for special education building purposes,
13the district, or cooperative district by unanimous consent, may
14with the approval of the regional superintendent of schools and
15the State Superintendent of Education use such facilities for
16regular school purposes. The district or cooperative of
17districts shall make comparable facilities available for
18special education purposes at another attendance center which
19is in a more practical location due to the proximity of the
20students served.
21    (b) If the school board of any district that has levied the
22tax authorized by this Section determines that the accumulated
23funds from such tax and from the $1,000 State reimbursement per
24professional worker received under Section 14-13.02 are no
25longer required for special education building purposes, the
26board may by proper resolution transfer such funds to any other

 

 

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1fund to be used for any special education purposes authorized
2by Article 14. Such transfer shall not be made until after the
3regional superintendent has certified to the State
4Superintendent of Education that adequate housing provisions
5have been made for all children with disabilities residing in
6the school district.
7    (c) The tax rate limits specified in this Section may be
8increased to .40% by districts maintaining only grades
9kindergarten through 8 or only grades 9 through 12, and to .80%
10by districts maintaining grades kindergarten through 12, upon
11the approval of a proposition to effect such increase by a
12majority of the electors voting on such proposition at a
13regular scheduled election. The proposition may be initiated by
14resolution of the school board and shall be certified by the
15secretary to the proper election authorities for submission in
16accordance with the general election law. If at such election a
17majority of the votes cast on the proposition is in favor
18thereof, the school board may thereafter until such authority
19is revoked in like manner levy annually the tax so authorized.
20    (d) The tax rate limits specified in this Section may also
21be increased as provided in Section 17-2.2e.
22(Source: P.A. 89-397, eff. 8-20-95; 90-757, eff. 8-14-98;
23revised 11-7-16.)
 
24    (105 ILCS 5/17-2.2c)  (from Ch. 122, par. 17-2.2c)
25    Sec. 17-2.2c. Tax for leasing educational facilities or

 

 

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1computer technology or both, and for temporary relocation
2expense purposes. The school board of any district, by proper
3resolution, may levy an annual tax, in addition to any other
4taxes and not subject to the limitations specified elsewhere in
5this Article, not to exceed .05% upon the value of the taxable
6property as equalized or assessed by the Department of Revenue,
7for the purpose of leasing educational facilities or computer
8technology or both, and, in order to repay the State all moneys
9distributed to it for temporary relocation expenses of the
10district, may levy an annual tax not to exceed .05% upon the
11value of the taxable property as equalized or assessed by the
12Department of Revenue for a period not to exceed 7 years for
13the purpose of providing for the repayment of moneys
14distributed for temporary relocation expenses of the school
15district pursuant to Section 2-3.77.
16    The tax rate limit specified by this Section with respect
17to an annual tax levied for the purpose of leasing educational
18facilities or computer technology or both may be increased to
19.10% upon the approval of a proposition to effect such increase
20by a majority of the electors voting on that proposition at a
21regular scheduled election. Such proposition may be initiated
22by resolution of the school board and shall be certified by the
23secretary to the proper election authorities for submission in
24accordance with the general election law.
25    The tax rate limit specified in this Section may also be
26increased as provided in Section 17-2.2e.

 

 

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1    The district is authorized to pledge any tax levied
2pursuant to this Section for the purpose of leasing educational
3facilities or computer technology or both to secure the payment
4of any lease, lease-purchase agreement, or installment
5purchase agreement entered into by the district for such
6purpose.
7    For the purposes of this Section, "leasing of educational
8facilities or computer technology or both" includes any payment
9with respect to a lease, lease-purchase agreement, or
10installment purchase agreement to acquire or use buildings,
11rooms, grounds, and appurtenances to be used by the district
12for the use of schools or for school administration purposes
13and all equipment, fixtures, renovations, and improvements to
14existing facilities of the district necessary to accommodate
15computers, as well as computer hardware and software.
16    Any school district may abolish or abate its fund for
17leasing educational facilities or computer technology or both
18and for temporary relocation expense purposes upon the adoption
19of a resolution so providing and upon a determination by the
20school board that the moneys in the fund are no longer needed
21for leasing educational facilities or computer technology or
22both or for temporary relocation expense purposes. The
23resolution shall direct the transfer of any balance in the fund
24to another school district fund or funds immediately upon the
25resolution taking effect. Thereafter, any outstanding taxes of
26the school district levied pursuant to this Section shall be

 

 

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1collected and paid into the fund or funds as directed by the
2school board. Nothing in this Section shall prevent a school
3district that has abolished or abated the fund from again
4creating a fund for leasing educational facilities and for
5temporary relocation expense purposes in the manner provided in
6this Section.
7(Source: P.A. 89-106, eff. 7-7-95; 90-97, eff. 7-11-97; 90-464,
8eff. 8-17-97; 90-655, eff. 7-30-98.)
 
9    (105 ILCS 5/17-2.2e new)
10    Sec. 17-2.2e. Maximum tax rates. Notwithstanding any other
11provision of law, beginning in levy year 2016, a school
12district that contains a federal military installation and is
13eligible to receive impact aid under Section 8003(b) of the
14federal Elementary and Secondary Education Act or any successor
15program may, subject to the restrictions set forth in this
16Section, levy taxes for any of the following purposes at a rate
17that exceeds the maximum rate set forth in Section 17-2,
18Section 17-2.2a, or Section 17-2.2c, as applicable:
19        (1) for educational purposes;
20        (2) for operations and maintenance purposes;
21        (3) for special education programs;
22        (4) for leasing educational facilities or computer
23    technology or both; or
24        (5) for transportation purposes.
25    If the school district levies a tax for any of the purposes

 

 

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1set forth in items (1) through (5) that exceeds the maximum
2rate set forth for that purpose, it shall first adopt an
3ordinance setting forth the preliminary tax rates for all
4purposes for the taxable year and submit those extensions and
5rates to the county clerk. The tax rates for items (1) through
6(5), as provided in that ordinance, may not exceed the maximum
7rates for those purposes set forth in Section 17-2, Section
817-2.2a, or Section 17-2.2c. Upon receiving the tax levy
9confirmation with the extensions and rates from the county
10clerk, the district may, at a public hearing, adopt an
11ordinance adjusting those preliminary tax rates. Notice of the
12public hearing shall be provided in the form and manner set
13forth in Sections 18-75 and 18-80 of the Property Tax Code not
14more than 14 days nor less than 7 days prior to the date of the
15public hearing. The adjusted tax rates for items (1) through
16(5) may exceed the maximum rates, provided that the adjusted
17aggregate tax rate for all purposes may not exceed the
18aggregate tax rate for all purposes set forth in the ordinance
19setting forth the preliminary tax rates.
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.