Full Text of HB6182 96th General Assembly
HB6182 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB6182
Introduced 2/11/2010, by Rep. Kevin Joyce SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that, in Cook County, homestead property must be valued at 100% of its fair cash value. Requires the Cook County Clerk to abate the property taxes levied on homestead property in an amount equal to: (1) the amount of the aggregate extension of all taxing districts against the property; less (2) an amount equal to 1% of the equalized assessed value of the property. Sets forth procedures to apply this abatement to the aggregate extensions of each taxing district. Creates the Cook County general homestead exemption to limit the assessment increases of homestead property to the lesser of: (i) 2%; or (ii) the increase in the CPI. Sets forth the taxable years in which this general homestead exemption applies. Amends various Acts to include a cross reference to homestead exemptions granted under Article 15 of the Property Tax Code. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
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CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY |
FISCAL NOTE ACT MAY APPLY |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
| 4 |
| Section 5. The Economic Development Area Tax Increment | 5 |
| Allocation Act is amended by changing Section 6 as follows:
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| (20 ILCS 620/6)
(from Ch. 67 1/2, par. 1006)
| 7 |
| Sec. 6. Filing with county clerk; certification of initial | 8 |
| equalized
assessed value.
| 9 |
| (a) The municipality shall file a certified copy of any | 10 |
| ordinance
authorizing tax increment allocation financing for | 11 |
| an economic development
project area with the county clerk, and | 12 |
| the county clerk shall immediately
thereafter determine (1) the | 13 |
| most recently ascertained equalized assessed
value of each lot, | 14 |
| block, tract or parcel of real property within the economic
| 15 |
| development project area from which shall be deducted the | 16 |
| homestead exemptions
provided by Sections 15-170, 15-175, and | 17 |
| 15-176 , and 15-178 of the Property
Tax Code, which value
shall | 18 |
| be the "initial equalized assessed value" of each such piece of | 19 |
| property,
and (2) the total equalized assessed value of all | 20 |
| taxable real property within
the economic development project | 21 |
| area by adding together the most recently
ascertained equalized | 22 |
| assessed value of each taxable lot, block, tract, or
parcel of | 23 |
| real property within such economic development project area, |
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| from
which shall be deducted the homestead exemptions provided | 2 |
| under Article 15 of the Property Tax Code, and shall certify | 3 |
| such
amount as the
"total initial equalized assessed value" of | 4 |
| the taxable real property within
the economic development | 5 |
| project area.
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| (b) After the county clerk has certified the "total initial | 7 |
| equalized
assessed value" of the taxable real property in the | 8 |
| economic development
project area, then in respect to every | 9 |
| taxing district containing an
economic development project | 10 |
| area, the county clerk or any other official
required by law to | 11 |
| ascertain the amount of the equalized assessed value of
all | 12 |
| taxable property within that taxing district for the purpose of
| 13 |
| computing the rate per cent of tax to be extended upon taxable | 14 |
| property
within that taxing district, shall in every year that | 15 |
| tax increment
allocation financing is in effect ascertain the | 16 |
| amount of value of taxable
property in an economic development | 17 |
| project area by including in that
amount the lower of the | 18 |
| current equalized assessed value or the certified
"total | 19 |
| initial equalized assessed value" of all taxable real property | 20 |
| in
such area. The rate per cent of tax determined shall be | 21 |
| extended to the current
equalized assessed value of all | 22 |
| property in the economic development project
area in the same | 23 |
| manner as the rate per cent of tax is extended to all other
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| taxable property in the taxing district. The method of | 25 |
| allocating taxes
established under this Section shall | 26 |
| terminate when the municipality adopts an
ordinance dissolving |
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| the special tax allocation fund for the economic
development | 2 |
| project area, terminating the economic development project | 3 |
| area,
and terminating the use of tax increment allocation | 4 |
| financing for the economic
development project area. This Act | 5 |
| shall not be construed as relieving
property owners within an | 6 |
| economic development project area from paying a
uniform rate of | 7 |
| taxes upon the current equalized assessed value of their
| 8 |
| taxable property as provided in the Property Tax Code.
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| (Source: P.A. 95-644, eff. 10-12-07.)
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| Section 10. The Property Tax Code is amended by changing | 11 |
| Sections 15-10, 15-170, 15-175, 18-178, 18-185, and 20-178 and | 12 |
| by adding Sections 9-147, 15-178, and 18-179 as follows:
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| (35 ILCS 200/9-147 new)
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| Sec. 9-147. Statutory level of assessment for homestead | 15 |
| property in Cook County. Beginning with the 2010 taxable year, | 16 |
| in Cook County, any tract or lot of property that is classified | 17 |
| as homestead property must be valued at 100% of its fair cash | 18 |
| value.
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| (35 ILCS 200/15-10)
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| Sec. 15-10. Exempt property; procedures for certification. | 21 |
| All property
granted an exemption by the Department pursuant to | 22 |
| the requirements of
Section 15-5 and
described in the Sections | 23 |
| following Section 15-30 and preceding Section 16-5,
to the |
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| extent therein limited, is exempt from taxation.
In order to | 2 |
| maintain that exempt status, the titleholder or the owner of | 3 |
| the
beneficial interest of any property
that
is exempt must | 4 |
| file with the chief county assessment
officer, on or before | 5 |
| January 31 of each year (May 31 in the case of property
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| exempted by Section 15-170), an affidavit stating whether there | 7 |
| has been any
change in the ownership or use of the property or | 8 |
| the status of the
owner-resident, or that a disabled veteran | 9 |
| who qualifies under Section 15-165
owned and used the property | 10 |
| as of January 1 of that year.
The nature of any
change shall be | 11 |
| stated in the affidavit. Failure to file an affidavit shall,
in | 12 |
| the discretion of the assessment officer, constitute cause to | 13 |
| terminate the
exemption of that property, notwithstanding any | 14 |
| other provision of this Code.
Owners of 5 or more such exempt | 15 |
| parcels within a county may file a single
annual affidavit in | 16 |
| lieu of an affidavit for each parcel. The assessment
officer, | 17 |
| upon request, shall furnish an affidavit form to the owners, in | 18 |
| which
the owner may state whether there has been any change in | 19 |
| the ownership or use
of the property or status of the owner or | 20 |
| resident as of January 1 of that
year. The owner of 5 or more | 21 |
| exempt parcels shall list all the properties
giving the same | 22 |
| information for each parcel as required of owners who file
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| individual affidavits.
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| However, titleholders or owners of the beneficial interest | 25 |
| in any property
exempted under any of the following provisions | 26 |
| are not required to
submit an annual filing under this Section:
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| (1) Section 15-45 (burial grounds) in counties of less | 2 |
| than 3,000,000
inhabitants and owned by a not-for-profit
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| organization.
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| (2) Section 15-40.
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| (3) Section 15-50 (United States property).
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| If there is a change in use or ownership, however, notice | 7 |
| must be filed
pursuant to Section 15-20.
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| An application for homestead exemptions shall be filed as | 9 |
| provided in
Section 15-170 (senior citizens homestead | 10 |
| exemption), Section 15-172 (senior
citizens assessment freeze | 11 |
| homestead exemption), and Sections
15-175 (general homestead | 12 |
| exemption), 15-176
(general alternative
homestead exemption), | 13 |
| and 15-177 (long-time occupant homestead exemption), and | 14 |
| 15-178 (Cook County homestead exemption), respectively.
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| (Source: P.A. 95-644, eff. 10-12-07.)
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| (35 ILCS 200/15-170)
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| (Text of Section before amendment by P.A. 96-339 ) | 18 |
| Sec. 15-170. Senior Citizens Homestead Exemption. An | 19 |
| annual homestead
exemption limited, except as described here | 20 |
| with relation to cooperatives or
life care facilities, to a
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| maximum reduction set forth below from the property's value, as | 22 |
| equalized or
assessed by the Department, is granted for | 23 |
| property that is occupied as a
residence by a person 65 years | 24 |
| of age or older who is liable for paying real
estate taxes on | 25 |
| the property and is an owner of record of the property or has a
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| legal or equitable interest therein as evidenced by a written | 2 |
| instrument,
except for a leasehold interest, other than a | 3 |
| leasehold interest of land on
which a single family residence | 4 |
| is located, which is occupied as a residence by
a person 65 | 5 |
| years or older who has an ownership interest therein, legal,
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| equitable or as a lessee, and on which he or she is liable for | 7 |
| the payment
of property taxes. Before taxable year 2004, the | 8 |
| maximum reduction shall be $2,500 in counties with
3,000,000 or | 9 |
| more inhabitants and $2,000 in all other counties. For taxable | 10 |
| years 2004 through 2005, the maximum reduction shall be $3,000 | 11 |
| in all counties. For taxable years 2006 and 2007, the maximum | 12 |
| reduction shall be $3,500 and, for taxable years 2008 and | 13 |
| thereafter, the maximum reduction is $4,000 in all counties.
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| For land
improved with an apartment building owned and | 15 |
| operated as a cooperative, the maximum reduction from the value | 16 |
| of the property, as
equalized
by the Department, shall be | 17 |
| multiplied by the number of apartments or units
occupied by a | 18 |
| person 65 years of age or older who is liable, by contract with
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| the owner or owners of record, for paying property taxes on the | 20 |
| property and
is an owner of record of a legal or equitable | 21 |
| interest in the cooperative
apartment building, other than a | 22 |
| leasehold interest. For land improved with
a life care | 23 |
| facility, the maximum reduction from the value of the property, | 24 |
| as
equalized by the Department, shall be multiplied by the | 25 |
| number of apartments or
units occupied by persons 65 years of | 26 |
| age or older, irrespective of any legal,
equitable, or |
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HB6182 |
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| leasehold interest in the facility, who are liable, under a
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| contract with the owner or owners of record of the facility, | 3 |
| for paying
property taxes on the property. In a
cooperative or | 4 |
| a life care facility where a
homestead exemption has been | 5 |
| granted, the cooperative association or the
management firm of | 6 |
| the cooperative or facility shall credit the savings
resulting | 7 |
| from that exemption only to
the apportioned tax liability of | 8 |
| the owner or resident who qualified for
the exemption.
Any | 9 |
| person who willfully refuses to so credit the savings shall be | 10 |
| guilty of a
Class B misdemeanor. Under this Section and | 11 |
| Sections 15-175, 15-176, and 15-177, and 15-178, "life care
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| facility" means a facility, as defined in Section 2 of the Life | 13 |
| Care Facilities
Act, with which the applicant for the homestead | 14 |
| exemption has a life care
contract as defined in that Act.
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| When a homestead exemption has been granted under this | 16 |
| Section and the person
qualifying subsequently becomes a | 17 |
| resident of a facility licensed under the
Assisted Living and | 18 |
| Shared Housing Act or the Nursing Home Care Act, the exemption | 19 |
| shall continue so long as the residence
continues to be | 20 |
| occupied by the qualifying person's spouse if the spouse is 65
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| years of age or older, or if the residence remains unoccupied | 22 |
| but is still
owned by the person qualified for the homestead | 23 |
| exemption.
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| A person who will be 65 years of age
during the current | 25 |
| assessment year
shall
be eligible to apply for the homestead | 26 |
| exemption during that assessment
year.
Application shall be |
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| made during the application period in effect for the
county of | 2 |
| his residence.
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| Beginning with assessment year 2003, for taxes payable in | 4 |
| 2004,
property
that is first occupied as a residence after | 5 |
| January 1 of any assessment year by
a person who is eligible | 6 |
| for the senior citizens homestead exemption under this
Section | 7 |
| must be granted a pro-rata exemption for the assessment year. | 8 |
| The
amount of the pro-rata exemption is the exemption
allowed | 9 |
| in the county under this Section divided by 365 and multiplied | 10 |
| by the
number of days during the assessment year the property | 11 |
| is occupied as a
residence by a
person eligible for the | 12 |
| exemption under this Section. The chief county
assessment | 13 |
| officer must adopt reasonable procedures to establish | 14 |
| eligibility
for this pro-rata exemption.
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| The assessor or chief county assessment officer may | 16 |
| determine the eligibility
of a life care facility to receive | 17 |
| the benefits provided by this Section, by
affidavit, | 18 |
| application, visual inspection, questionnaire or other | 19 |
| reasonable
methods in order to insure that the tax savings | 20 |
| resulting from the exemption
are credited by the management | 21 |
| firm to the apportioned tax liability of each
qualifying | 22 |
| resident. The assessor may request reasonable proof that the
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| management firm has so credited the exemption.
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| The chief county assessment officer of each county with | 25 |
| less than 3,000,000
inhabitants shall provide to each person | 26 |
| allowed a homestead exemption under
this Section a form to |
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| designate any other person to receive a
duplicate of any notice | 2 |
| of delinquency in the payment of taxes assessed and
levied | 3 |
| under this Code on the property of the person receiving the | 4 |
| exemption.
The duplicate notice shall be in addition to the | 5 |
| notice required to be
provided to the person receiving the | 6 |
| exemption, and shall be given in the
manner required by this | 7 |
| Code. The person filing the request for the duplicate
notice | 8 |
| shall pay a fee of $5 to cover administrative costs to the | 9 |
| supervisor of
assessments, who shall then file the executed | 10 |
| designation with the county
collector. Notwithstanding any | 11 |
| other provision of this Code to the contrary,
the filing of | 12 |
| such an executed designation requires the county collector to
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| provide duplicate notices as indicated by the designation. A | 14 |
| designation may
be rescinded by the person who executed such | 15 |
| designation at any time, in the
manner and form required by the | 16 |
| chief county assessment officer.
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| The assessor or chief county assessment officer may | 18 |
| determine the
eligibility of residential property to receive | 19 |
| the homestead exemption provided
by this Section by | 20 |
| application, visual inspection, questionnaire or other
| 21 |
| reasonable methods. The determination shall be made in | 22 |
| accordance with
guidelines established by the Department.
| 23 |
| In counties with less than 3,000,000 inhabitants, the | 24 |
| county board may by
resolution provide that if a person has | 25 |
| been granted a homestead exemption
under this Section, the | 26 |
| person qualifying need not reapply for the exemption.
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| In counties with less than 3,000,000 inhabitants, if the | 2 |
| assessor or chief
county assessment officer requires annual | 3 |
| application for verification of
eligibility for an exemption | 4 |
| once granted under this Section, the application
shall be | 5 |
| mailed to the taxpayer.
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| The assessor or chief county assessment officer shall | 7 |
| notify each person
who qualifies for an exemption under this | 8 |
| Section that the person may also
qualify for deferral of real | 9 |
| estate taxes under the Senior Citizens Real Estate
Tax Deferral | 10 |
| Act. The notice shall set forth the qualifications needed for
| 11 |
| deferral of real estate taxes, the address and telephone number | 12 |
| of
county collector, and a
statement that applications for | 13 |
| deferral of real estate taxes may be obtained
from the county | 14 |
| collector.
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| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 16 |
| no
reimbursement by the State is required for the | 17 |
| implementation of any mandate
created by this Section.
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| (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | 19 |
| 96-355, eff. 1-1-10.)
| 20 |
| (Text of Section after amendment by P.A. 96-339 ) | 21 |
| Sec. 15-170. Senior Citizens Homestead Exemption. An | 22 |
| annual homestead
exemption limited, except as described here | 23 |
| with relation to cooperatives or
life care facilities, to a
| 24 |
| maximum reduction set forth below from the property's value, as | 25 |
| equalized or
assessed by the Department, is granted for |
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| property that is occupied as a
residence by a person 65 years | 2 |
| of age or older who is liable for paying real
estate taxes on | 3 |
| the property and is an owner of record of the property or has a
| 4 |
| legal or equitable interest therein as evidenced by a written | 5 |
| instrument,
except for a leasehold interest, other than a | 6 |
| leasehold interest of land on
which a single family residence | 7 |
| is located, which is occupied as a residence by
a person 65 | 8 |
| years or older who has an ownership interest therein, legal,
| 9 |
| equitable or as a lessee, and on which he or she is liable for | 10 |
| the payment
of property taxes. Before taxable year 2004, the | 11 |
| maximum reduction shall be $2,500 in counties with
3,000,000 or | 12 |
| more inhabitants and $2,000 in all other counties. For taxable | 13 |
| years 2004 through 2005, the maximum reduction shall be $3,000 | 14 |
| in all counties. For taxable years 2006 and 2007, the maximum | 15 |
| reduction shall be $3,500 and, for taxable years 2008 and | 16 |
| thereafter, the maximum reduction is $4,000 in all counties.
| 17 |
| For land
improved with an apartment building owned and | 18 |
| operated as a cooperative, the maximum reduction from the value | 19 |
| of the property, as
equalized
by the Department, shall be | 20 |
| multiplied by the number of apartments or units
occupied by a | 21 |
| person 65 years of age or older who is liable, by contract with
| 22 |
| the owner or owners of record, for paying property taxes on the | 23 |
| property and
is an owner of record of a legal or equitable | 24 |
| interest in the cooperative
apartment building, other than a | 25 |
| leasehold interest. For land improved with
a life care | 26 |
| facility, the maximum reduction from the value of the property, |
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| 1 |
| as
equalized by the Department, shall be multiplied by the | 2 |
| number of apartments or
units occupied by persons 65 years of | 3 |
| age or older, irrespective of any legal,
equitable, or | 4 |
| leasehold interest in the facility, who are liable, under a
| 5 |
| contract with the owner or owners of record of the facility, | 6 |
| for paying
property taxes on the property. In a
cooperative or | 7 |
| a life care facility where a
homestead exemption has been | 8 |
| granted, the cooperative association or the
management firm of | 9 |
| the cooperative or facility shall credit the savings
resulting | 10 |
| from that exemption only to
the apportioned tax liability of | 11 |
| the owner or resident who qualified for
the exemption.
Any | 12 |
| person who willfully refuses to so credit the savings shall be | 13 |
| guilty of a
Class B misdemeanor. Under this Section and | 14 |
| Sections 15-175, 15-176, and 15-177, and 15-178, "life care
| 15 |
| facility" means a facility, as defined in Section 2 of the Life | 16 |
| Care Facilities
Act, with which the applicant for the homestead | 17 |
| exemption has a life care
contract as defined in that Act.
| 18 |
| When a homestead exemption has been granted under this | 19 |
| Section and the person
qualifying subsequently becomes a | 20 |
| resident of a facility licensed under the Assisted Living and | 21 |
| Shared Housing Act ,
or the Nursing Home Care Act , or the MR/DD | 22 |
| Community Care Act, the exemption shall continue so long as the | 23 |
| residence
continues to be occupied by the qualifying person's | 24 |
| spouse if the spouse is 65
years of age or older, or if the | 25 |
| residence remains unoccupied but is still
owned by the person | 26 |
| qualified for the homestead exemption.
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| A person who will be 65 years of age
during the current | 2 |
| assessment year
shall
be eligible to apply for the homestead | 3 |
| exemption during that assessment
year.
Application shall be | 4 |
| made during the application period in effect for the
county of | 5 |
| his residence.
| 6 |
| Beginning with assessment year 2003, for taxes payable in | 7 |
| 2004,
property
that is first occupied as a residence after | 8 |
| January 1 of any assessment year by
a person who is eligible | 9 |
| for the senior citizens homestead exemption under this
Section | 10 |
| must be granted a pro-rata exemption for the assessment year. | 11 |
| The
amount of the pro-rata exemption is the exemption
allowed | 12 |
| in the county under this Section divided by 365 and multiplied | 13 |
| by the
number of days during the assessment year the property | 14 |
| is occupied as a
residence by a
person eligible for the | 15 |
| exemption under this Section. The chief county
assessment | 16 |
| officer must adopt reasonable procedures to establish | 17 |
| eligibility
for this pro-rata exemption.
| 18 |
| The assessor or chief county assessment officer may | 19 |
| determine the eligibility
of a life care facility to receive | 20 |
| the benefits provided by this Section, by
affidavit, | 21 |
| application, visual inspection, questionnaire or other | 22 |
| reasonable
methods in order to insure that the tax savings | 23 |
| resulting from the exemption
are credited by the management | 24 |
| firm to the apportioned tax liability of each
qualifying | 25 |
| resident. The assessor may request reasonable proof that the
| 26 |
| management firm has so credited the exemption.
|
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HB6182 |
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LRB096 18759 HLH 34144 b |
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| 1 |
| The chief county assessment officer of each county with | 2 |
| less than 3,000,000
inhabitants shall provide to each person | 3 |
| allowed a homestead exemption under
this Section a form to | 4 |
| designate any other person to receive a
duplicate of any notice | 5 |
| of delinquency in the payment of taxes assessed and
levied | 6 |
| under this Code on the property of the person receiving the | 7 |
| exemption.
The duplicate notice shall be in addition to the | 8 |
| notice required to be
provided to the person receiving the | 9 |
| exemption, and shall be given in the
manner required by this | 10 |
| Code. The person filing the request for the duplicate
notice | 11 |
| shall pay a fee of $5 to cover administrative costs to the | 12 |
| supervisor of
assessments, who shall then file the executed | 13 |
| designation with the county
collector. Notwithstanding any | 14 |
| other provision of this Code to the contrary,
the filing of | 15 |
| such an executed designation requires the county collector to
| 16 |
| provide duplicate notices as indicated by the designation. A | 17 |
| designation may
be rescinded by the person who executed such | 18 |
| designation at any time, in the
manner and form required by the | 19 |
| chief county assessment officer.
| 20 |
| The assessor or chief county assessment officer may | 21 |
| determine the
eligibility of residential property to receive | 22 |
| the homestead exemption provided
by this Section by | 23 |
| application, visual inspection, questionnaire or other
| 24 |
| reasonable methods. The determination shall be made in | 25 |
| accordance with
guidelines established by the Department.
| 26 |
| In counties with less than 3,000,000 inhabitants, the |
|
|
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HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| county board may by
resolution provide that if a person has | 2 |
| been granted a homestead exemption
under this Section, the | 3 |
| person qualifying need not reapply for the exemption.
| 4 |
| In counties with less than 3,000,000 inhabitants, if the | 5 |
| assessor or chief
county assessment officer requires annual | 6 |
| application for verification of
eligibility for an exemption | 7 |
| once granted under this Section, the application
shall be | 8 |
| mailed to the taxpayer.
| 9 |
| The assessor or chief county assessment officer shall | 10 |
| notify each person
who qualifies for an exemption under this | 11 |
| Section that the person may also
qualify for deferral of real | 12 |
| estate taxes under the Senior Citizens Real Estate
Tax Deferral | 13 |
| Act. The notice shall set forth the qualifications needed for
| 14 |
| deferral of real estate taxes, the address and telephone number | 15 |
| of
county collector, and a
statement that applications for | 16 |
| deferral of real estate taxes may be obtained
from the county | 17 |
| collector.
| 18 |
| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 19 |
| no
reimbursement by the State is required for the | 20 |
| implementation of any mandate
created by this Section.
| 21 |
| (Source: P.A. 95-644, eff. 10-12-07; 95-876, eff. 8-21-08; | 22 |
| 96-339, eff. 7-1-10; 96-355, eff. 1-1-10; revised 9-25-09.)
| 23 |
| (35 ILCS 200/15-175)
| 24 |
| Sec. 15-175. General homestead exemption. Except as | 25 |
| provided in Sections 15-176 and 15-177, homestead
property is
|
|
|
|
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|
| 1 |
| entitled to an annual homestead exemption limited, except as | 2 |
| described here
with relation to cooperatives, to a reduction in | 3 |
| the equalized assessed value
of homestead property equal to the | 4 |
| increase in equalized assessed value for the
current assessment | 5 |
| year above the equalized assessed value of the property for
| 6 |
| 1977, up to the maximum reduction set forth below. If however, | 7 |
| the 1977
equalized assessed value upon which taxes were paid is | 8 |
| subsequently determined
by local assessing officials, the | 9 |
| Property Tax Appeal Board, or a court to have
been excessive, | 10 |
| the equalized assessed value which should have been placed on
| 11 |
| the property for 1977 shall be used to determine the amount of | 12 |
| the exemption.
| 13 |
| Except as provided in Section 15-176, the maximum reduction | 14 |
| before taxable year 2004 shall be
$4,500 in counties with | 15 |
| 3,000,000 or more
inhabitants
and $3,500 in all other counties. | 16 |
| Except as provided in Sections 15-176 , and 15-177, and 15-178 | 17 |
| for taxable years 2004 through 2007, the maximum reduction | 18 |
| shall be $5,000, for taxable year 2008, the maximum reduction | 19 |
| is $5,500, and, for taxable years 2009 and thereafter, the | 20 |
| maximum reduction is $6,000 in all counties. If a county has | 21 |
| elected to subject itself to the provisions of Section 15-176 | 22 |
| as provided in subsection (k) of that Section, then, for the | 23 |
| first taxable year only after the provisions of Section 15-176, | 24 |
| 15-177, or 15-178 Section 15-176 no longer applies apply , for | 25 |
| owners who, for the taxable year, have not been granted a | 26 |
| senior citizens assessment freeze homestead exemption under |
|
|
|
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| 1 |
| Section 15-172 or a long-time occupant homestead exemption | 2 |
| under Section 15-177, there shall be an additional exemption of | 3 |
| $5,000 for owners with a household income of $30,000 or less.
| 4 |
| In counties with fewer than 3,000,000 inhabitants, if, | 5 |
| based on the most
recent assessment, the equalized assessed | 6 |
| value of
the homestead property for the current assessment year | 7 |
| is greater than the
equalized assessed value of the property | 8 |
| for 1977, the owner of the property
shall automatically receive | 9 |
| the exemption granted under this Section in an
amount equal to | 10 |
| the increase over the 1977 assessment up to the maximum
| 11 |
| reduction set forth in this Section.
| 12 |
| If in any assessment year beginning with the 2000 | 13 |
| assessment year,
homestead property has a pro-rata valuation | 14 |
| under
Section 9-180 resulting in an increase in the assessed | 15 |
| valuation, a reduction
in equalized assessed valuation equal to | 16 |
| the increase in equalized assessed
value of the property for | 17 |
| the year of the pro-rata valuation above the
equalized assessed | 18 |
| value of the property for 1977 shall be applied to the
property | 19 |
| on a proportionate basis for the period the property qualified | 20 |
| as
homestead property during the assessment year. The maximum | 21 |
| proportionate
homestead exemption shall not exceed the maximum | 22 |
| homestead exemption allowed in
the county under this Section | 23 |
| divided by 365 and multiplied by the number of
days the | 24 |
| property qualified as homestead property.
| 25 |
| "Homestead property" under this Section includes | 26 |
| residential property that is
occupied by its owner or owners as |
|
|
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|
| 1 |
| his or their principal dwelling place, or
that is a leasehold | 2 |
| interest on which a single family residence is situated,
which | 3 |
| is occupied as a residence by a person who has an ownership | 4 |
| interest
therein, legal or equitable or as a lessee, and on | 5 |
| which the person is
liable for the payment of property taxes. | 6 |
| For land improved with
an apartment building owned and operated | 7 |
| as a cooperative or a building which
is a life care facility as | 8 |
| defined in Section 15-170 and considered to
be a cooperative | 9 |
| under Section 15-170, the maximum reduction from the equalized
| 10 |
| assessed value shall be limited to the increase in the value | 11 |
| above the
equalized assessed value of the property for 1977, up | 12 |
| to
the maximum reduction set forth above, multiplied by the | 13 |
| number of apartments
or units occupied by a person or persons | 14 |
| who is liable, by contract with the
owner or owners of record, | 15 |
| for paying property taxes on the property and is an
owner of | 16 |
| record of a legal or equitable interest in the cooperative
| 17 |
| apartment building, other than a leasehold interest. For | 18 |
| purposes of this
Section, the term "life care facility" has the | 19 |
| meaning stated in Section
15-170.
| 20 |
| "Household", as used in this Section,
means the owner, the | 21 |
| spouse of the owner, and all persons using
the
residence of the | 22 |
| owner as their principal place of residence.
| 23 |
| "Household income", as used in this Section,
means the | 24 |
| combined income of the members of a household
for the calendar | 25 |
| year preceding the taxable year.
| 26 |
| "Income", as used in this Section,
has the same meaning as |
|
|
|
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|
| 1 |
| provided in Section 3.07 of the Senior
Citizens
and Disabled | 2 |
| Persons Property Tax Relief and Pharmaceutical Assistance Act,
| 3 |
| except that
"income" does not include veteran's benefits.
| 4 |
| In a cooperative where a homestead exemption has been | 5 |
| granted, the
cooperative association or its management firm | 6 |
| shall credit the savings
resulting from that exemption only to | 7 |
| the apportioned tax liability of the
owner who qualified for | 8 |
| the exemption. Any person who willfully refuses to so
credit | 9 |
| the savings shall be guilty of a Class B misdemeanor.
| 10 |
| Where married persons maintain and reside in separate | 11 |
| residences qualifying
as homestead property, each residence | 12 |
| shall receive 50% of the total reduction
in equalized assessed | 13 |
| valuation provided by this Section.
| 14 |
| In all counties, the assessor
or chief county assessment | 15 |
| officer may determine the
eligibility of residential property | 16 |
| to receive the homestead exemption and the amount of the | 17 |
| exemption by
application, visual inspection, questionnaire or | 18 |
| other reasonable methods. The
determination shall be made in | 19 |
| accordance with guidelines established by the
Department, | 20 |
| provided that the taxpayer applying for an additional general | 21 |
| exemption under this Section shall submit to the chief county | 22 |
| assessment officer an application with an affidavit of the | 23 |
| applicant's total household income, age, marital status (and, | 24 |
| if married, the name and address of the applicant's spouse, if | 25 |
| known), and principal dwelling place of members of the | 26 |
| household on January 1 of the taxable year. The Department |
|
|
|
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|
| 1 |
| shall issue guidelines establishing a method for verifying the | 2 |
| accuracy of the affidavits filed by applicants under this | 3 |
| paragraph. The applications shall be clearly marked as | 4 |
| applications for the Additional General Homestead Exemption.
| 5 |
| In counties with fewer than 3,000,000 inhabitants, in the | 6 |
| event of a sale
of
homestead property the homestead exemption | 7 |
| shall remain in effect for the
remainder of the assessment year | 8 |
| of the sale. The assessor or chief county
assessment officer | 9 |
| may require the new
owner of the property to apply for the | 10 |
| homestead exemption for the following
assessment year.
| 11 |
| Notwithstanding Sections 6 and 8 of the State Mandates Act, | 12 |
| no reimbursement by the State is required for the | 13 |
| implementation of any mandate created by this Section.
| 14 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 15 |
| (35 ILCS 200/15-178 new) | 16 |
| Sec. 15-178. The Cook County general homestead exemption. | 17 |
| (a) In Cook County, homestead property is
entitled to
an | 18 |
| annual homestead exemption equal to a reduction in the | 19 |
| property's equalized
assessed
value calculated as provided in | 20 |
| this Section. | 21 |
| (b) As used in this Section: | 22 |
| (1) "Assessor" means the supervisor of assessments or
| 23 |
| the chief county assessment officer of each county. | 24 |
| (2) "Adjusted homestead value" means the lesser of
the | 25 |
| following values: |
|
|
|
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|
| 1 |
| (A) the property's base homestead value increased
| 2 |
| by the adjustment limitation for each tax year after | 3 |
| the base year through and including the current tax | 4 |
| year, or, if the property is sold or ownership is | 5 |
| otherwise transferred, the property's base homestead | 6 |
| value increased by the adjustment limitation for each | 7 |
| tax year after the year of the sale or transfer through | 8 |
| and including the current tax year; the increase by the | 9 |
| adjustment limitation each year is an increase by the | 10 |
| limitation over the prior year; or | 11 |
| (B) the property's equalized assessed value for
| 12 |
| the current tax year minus $5,000. | 13 |
| (3) "Assessment limitation" means the lesser of: (i) | 14 |
| 5%; or (ii) the percentage increase in the Consumer Price | 15 |
| Index during the 12-month calendar year preceding the levy | 16 |
| year. "Consumer Price Index" means the Consumer Price Index | 17 |
| for All Urban Consumers for all items published by the | 18 |
| United States Department of Labor.
| 19 |
| (4) "Base homestead value". | 20 |
| (A) Except as provided in subdivision (b)(4)(B),
| 21 |
| "base homestead value" means the equalized assessed | 22 |
| value of the property for the base year prior to | 23 |
| exemptions, minus $5,000, provided that it was | 24 |
| assessed for that year as residential property and | 25 |
| qualified for any of the homestead exemptions under | 26 |
| Article 15 of this Code then in force, and further |
|
|
|
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|
| 1 |
| provided that the property's assessment was not based | 2 |
| on a reduced assessed value resulting from a temporary | 3 |
| irregularity in the property for that year. Except as | 4 |
| provided in subdivision (b)(4)(B), if the property did | 5 |
| not have a residential equalized assessed value for the | 6 |
| base year, then "base homestead value" means the base | 7 |
| homestead value established by the assessor under | 8 |
| subsection (c). | 9 |
| (B) If the property is sold or ownership is
| 10 |
| otherwise transferred, other than sales or transfers | 11 |
| between spouses or between a parent and a child, "base | 12 |
| homestead value" means the equalized assessed value of | 13 |
| the property at the time of the sale or transfer prior | 14 |
| to exemptions, minus $5,000, provided that it was | 15 |
| assessed as residential property qualified for any of | 16 |
| the homestead exemptions under Sections 15-170 through | 17 |
| 15-175 of this Code, then in force, and further | 18 |
| provided that the property's assessment was not based | 19 |
| on a reduced assessed value resulting from a temporary | 20 |
| irregularity in the property. | 21 |
| (5) "Base year" means tax year 2009. | 22 |
| (6) "Current tax year" means the tax year for which
the | 23 |
| exemption under this Section is being applied. | 24 |
| (7) "Equalized assessed value" means the property's
| 25 |
| assessed value as equalized by the Department. | 26 |
| (8) "Homestead" or "homestead property" means: |
|
|
|
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|
| 1 |
| (A) Residential property that as of January 1 of
| 2 |
| the tax year is occupied by its owner or owners as his, | 3 |
| her, or their principal dwelling place, or that is a | 4 |
| leasehold interest on which a single family residence | 5 |
| is situated, that is occupied as a residence by a | 6 |
| person who has a legal or equitable interest therein | 7 |
| evidenced by a written instrument, as an owner or as a | 8 |
| lessee, and on which the person is liable for the | 9 |
| payment of property taxes. Residential units in an | 10 |
| apartment building owned and operated as a | 11 |
| cooperative, or as a life care facility, that are | 12 |
| occupied by persons who hold a legal or equitable | 13 |
| interest in the cooperative apartment building or life | 14 |
| care facility as owners or lessees, and who are liable | 15 |
| by contract for the payment of property taxes, are | 16 |
| included within this definition of homestead property. | 17 |
| (B) A homestead includes the dwelling place,
| 18 |
| appurtenant structures, and so much of the surrounding | 19 |
| land constituting the parcel on which the dwelling | 20 |
| place is situated as is used for residential purposes. | 21 |
| If the assessor has established a specific legal | 22 |
| description for a portion of property constituting the | 23 |
| homestead, then the homestead is limited to the | 24 |
| property within that description. | 25 |
| (7) "Life care facility" means a facility as defined
in | 26 |
| Section 2 of the Life Care Facilities Act. |
|
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| (c) If the property did not have a residential equalized | 2 |
| assessed value for
the base year as provided in subdivision | 3 |
| (b)(4)(A) of this Section, then the assessor
shall first | 4 |
| determine an initial value for the property by comparison with
| 5 |
| assessed values for the base year of other properties having | 6 |
| physical and
economic characteristics similar to those of the | 7 |
| subject property, so that the
initial value is uniform in | 8 |
| relation to assessed values of those other
properties for the | 9 |
| base year. The product of the initial value multiplied by
the | 10 |
| equalized factor for the base year for homestead properties in | 11 |
| that county, less 5,000, is the base homestead value. | 12 |
| For any tax year for which the assessor determines or | 13 |
| adjusts an initial
value and,
hence, a base homestead value | 14 |
| under this subsection (c), the initial value is subject
to | 15 |
| review by the same procedures applicable to assessed values | 16 |
| established
under this
Code for that tax year. | 17 |
| (d) The base homestead value must remain constant, except | 18 |
| that the assessor may revise it under any of the following | 19 |
| circumstances: | 20 |
| (1) If the equalized assessed value of a homestead
| 21 |
| property for the current tax year is less than the previous | 22 |
| base homestead value for that property, then the current | 23 |
| equalized assessed value (provided it is not based on a | 24 |
| reduced assessed value resulting from a temporary | 25 |
| irregularity in the property) becomes the base homestead | 26 |
| value in subsequent tax years. |
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| (2) For any year in which new buildings, structures,
or | 2 |
| other improvements are constructed on the homestead | 3 |
| property that would increase its assessed value, the | 4 |
| assessor shall adjust the base homestead value as provided | 5 |
| in subsection (c) of this Section with due regard to the | 6 |
| value added by the new improvements. | 7 |
| (3) If the property is sold or ownership is otherwise
| 8 |
| transferred, the base homestead value of the property must | 9 |
| be adjusted as provided in subdivision (b)(4)(B). This item | 10 |
| (3) does not apply to sales or transfers between spouses or | 11 |
| between a parent and a child. | 12 |
| (e) The amount of the exemption under this Section is the | 13 |
| equalized assessed value of the homestead property for the | 14 |
| current tax year, minus the adjusted homestead value. In the | 15 |
| case of homestead property that also
qualifies for the | 16 |
| exemption under Section 15-172, the property is entitled to the | 17 |
| exemption under this Section, limited to the amount of $5,000. | 18 |
| (f) In the case of an apartment building owned and operated | 19 |
| as a cooperative, or as a life care facility, that contains | 20 |
| residential units that qualify as homestead property under this | 21 |
| Section, the maximum cumulative exemption amount attributed to | 22 |
| the entire building or facility shall not exceed the sum of the | 23 |
| exemptions calculated for each qualified residential unit. The | 24 |
| cooperative association, management firm, or other person or | 25 |
| entity that manages or controls the cooperative apartment | 26 |
| building or life care facility shall credit the exemption |
|
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| attributable to each residential unit only to the apportioned | 2 |
| tax liability of the owner or other person responsible for | 3 |
| payment of taxes as to that unit. Any person who willfully | 4 |
| refuses to so credit the exemption is guilty of a Class B | 5 |
| misdemeanor. | 6 |
| (g) When married persons maintain separate residences, the | 7 |
| exemption provided under this Section may be claimed by only | 8 |
| one such person and for only one residence. | 9 |
| (h) In the event of a sale or other transfer in ownership | 10 |
| of the homestead property, the exemption under this Section | 11 |
| remains in effect for the remainder of the tax year in which | 12 |
| the sale or transfer occurs, but (other than for sales or | 13 |
| transfers between spouses or between a parent and a child) must | 14 |
| be calculated using the new base homestead value as provided in | 15 |
| subdivision (b)(4)(B). The assessor may require the new owner | 16 |
| of the property to apply for the exemption in the following | 17 |
| year. | 18 |
| (i) The assessor may determine whether property qualifies | 19 |
| as a homestead under this Section by application, visual | 20 |
| inspection, questionnaire, or other reasonable methods. Each | 21 |
| year, at the time the assessment books are certified to the | 22 |
| county clerk by the board of review, the assessor shall furnish | 23 |
| to the county clerk a list of the properties qualified for the | 24 |
| homestead exemption under this Section. The list must note the | 25 |
| base homestead value of each property to be used in the | 26 |
| calculation of the exemption for the current tax year. |
|
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| (j) In Cook County, the provisions of this Section apply as | 2 |
| follows: | 3 |
| (1) If the general assessment year for the property is | 4 |
| 2010, then this Section applies for assessment years 2010, | 5 |
| 2011, and 2012. Thereafter, the provisions of Section | 6 |
| 15-175 apply. | 7 |
| (2) If the general assessment year for the property
is | 8 |
| 2011, this Section applies for assessment years 2011, 2012, | 9 |
| and 2013. Thereafter, the provisions of Section 15-175 | 10 |
| apply. | 11 |
| (3) If the general assessment year for the property
is | 12 |
| 2012, this Section applies for assessment years 2012, 2013, | 13 |
| and 2014. Thereafter, the provisions of Section 15-175 | 14 |
| apply. | 15 |
| (k) Notwithstanding Sections 6 and 8 of the State Mandates | 16 |
| Act, no reimbursement by the State is required for the | 17 |
| implementation of any mandate created by this Section.
| 18 |
| (35 ILCS 200/18-179 new)
| 19 |
| Sec. 18-179. Cook County homestead abatement. | 20 |
| (a) The county clerk must abate the property taxes levied | 21 |
| on each parcel of
homestead property that must be valued at | 22 |
| 100% of its fair cash value under Section 9-147. The amount of | 23 |
| the abatement under this Section is: | 24 |
| (1) the amount of the aggregate extension of all taxing | 25 |
| districts against the property; less |
|
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| (2) an amount equal to 1% of the equalized assessed | 2 |
| value of the property. | 3 |
| (b) This
abatement must be applied to the aggregate | 4 |
| extensions of each taxing district that levies a property tax | 5 |
| on
the property in an amount based on the percentage that the | 6 |
| district's aggregate extension bears to the total aggregate | 7 |
| extension of all taxing districts.
| 8 |
| (35 ILCS 200/18-185)
| 9 |
| Sec. 18-185. Short title; definitions. This Division 5 may | 10 |
| be cited as the
Property Tax Extension Limitation Law. As used | 11 |
| in this Division 5:
| 12 |
| "Consumer Price Index" means the Consumer Price Index for | 13 |
| All Urban
Consumers for all items published by the United | 14 |
| States Department of Labor.
| 15 |
| "Extension limitation" , for taxable years prior to 2010, | 16 |
| means (a) the lesser of 5% or the percentage increase
in the | 17 |
| Consumer Price Index during the 12-month calendar year | 18 |
| preceding the
levy year or (b) the rate of increase approved by | 19 |
| voters under Section 18-205.
"Extension limitation", for the | 20 |
| 2010 taxable year and thereafter, means (a) the lesser of 2% or | 21 |
| the percentage increase
in the Consumer Price Index during the | 22 |
| 12-month calendar year preceding the
levy year or (b) the rate | 23 |
| of increase approved by voters under Section 18-205.
| 24 |
| "Affected county" means a county of 3,000,000 or more | 25 |
| inhabitants or a
county contiguous to a county of 3,000,000 or |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| more inhabitants.
| 2 |
| "Taxing district" has the same meaning provided in Section | 3 |
| 1-150, except as
otherwise provided in this Section. For the | 4 |
| 1991 through 1994 levy years only,
"taxing district" includes | 5 |
| only each non-home rule taxing district having the
majority of | 6 |
| its
1990 equalized assessed value within any county or counties | 7 |
| contiguous to a
county with 3,000,000 or more inhabitants. | 8 |
| Beginning with the 1995 levy
year, "taxing district" includes | 9 |
| only each non-home rule taxing district
subject to this Law | 10 |
| before the 1995 levy year and each non-home rule
taxing | 11 |
| district not subject to this Law before the 1995 levy year | 12 |
| having the
majority of its 1994 equalized assessed value in an | 13 |
| affected county or
counties. Beginning with the levy year in
| 14 |
| which this Law becomes applicable to a taxing district as
| 15 |
| provided in Section 18-213, "taxing district" also includes | 16 |
| those taxing
districts made subject to this Law as provided in | 17 |
| Section 18-213.
| 18 |
| "Aggregate extension" for taxing districts to which this | 19 |
| Law applied before
the 1995 levy year means the annual | 20 |
| corporate extension for the taxing
district and those special | 21 |
| purpose extensions that are made annually for
the taxing | 22 |
| district, excluding special purpose extensions: (a) made for | 23 |
| the
taxing district to pay interest or principal on general | 24 |
| obligation bonds
that were approved by referendum; (b) made for | 25 |
| any taxing district to pay
interest or principal on general | 26 |
| obligation bonds issued before October 1,
1991; (c) made for |
|
|
|
HB6182 |
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|
| 1 |
| any taxing district to pay interest or principal on bonds
| 2 |
| issued to refund or continue to refund those bonds issued | 3 |
| before October 1,
1991; (d)
made for any taxing district to pay | 4 |
| interest or principal on bonds
issued to refund or continue to | 5 |
| refund bonds issued after October 1, 1991 that
were approved by | 6 |
| referendum; (e)
made for any taxing district to pay interest
or | 7 |
| principal on revenue bonds issued before October 1, 1991 for | 8 |
| payment of
which a property tax levy or the full faith and | 9 |
| credit of the unit of local
government is pledged; however, a | 10 |
| tax for the payment of interest or principal
on those bonds | 11 |
| shall be made only after the governing body of the unit of | 12 |
| local
government finds that all other sources for payment are | 13 |
| insufficient to make
those payments; (f) made for payments | 14 |
| under a building commission lease when
the lease payments are | 15 |
| for the retirement of bonds issued by the commission
before | 16 |
| October 1, 1991, to pay for the building project; (g) made for | 17 |
| payments
due under installment contracts entered into before | 18 |
| October 1, 1991;
(h) made for payments of principal and | 19 |
| interest on bonds issued under the
Metropolitan Water | 20 |
| Reclamation District Act to finance construction projects
| 21 |
| initiated before October 1, 1991; (i) made for payments of | 22 |
| principal and
interest on limited bonds, as defined in Section | 23 |
| 3 of the Local Government Debt
Reform Act, in an amount not to | 24 |
| exceed the debt service extension base less
the amount in items | 25 |
| (b), (c), (e), and (h) of this definition for
non-referendum | 26 |
| obligations, except obligations initially issued pursuant to
|
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| referendum; (j) made for payments of principal and interest on | 2 |
| bonds
issued under Section 15 of the Local Government Debt | 3 |
| Reform Act; (k)
made
by a school district that participates in | 4 |
| the Special Education District of
Lake County, created by | 5 |
| special education joint agreement under Section
10-22.31 of the | 6 |
| School Code, for payment of the school district's share of the
| 7 |
| amounts required to be contributed by the Special Education | 8 |
| District of Lake
County to the Illinois Municipal Retirement | 9 |
| Fund under Article 7 of the
Illinois Pension Code; the amount | 10 |
| of any extension under this item (k) shall be
certified by the | 11 |
| school district to the county clerk; (l) made to fund
expenses | 12 |
| of providing joint recreational programs for the handicapped | 13 |
| under
Section 5-8 of
the
Park District Code or Section 11-95-14 | 14 |
| of the Illinois Municipal Code; (m) made for temporary | 15 |
| relocation loan repayment purposes pursuant to Sections 2-3.77 | 16 |
| and 17-2.2d of the School Code; (n) made for payment of | 17 |
| principal and interest on any bonds issued under the authority | 18 |
| of Section 17-2.2d of the School Code; and (o) made for | 19 |
| contributions to a firefighter's pension fund created under | 20 |
| Article 4 of the Illinois Pension Code, to the extent of the | 21 |
| amount certified under item (5) of Section 4-134 of the | 22 |
| Illinois Pension Code.
| 23 |
| "Aggregate extension" for the taxing districts to which | 24 |
| this Law did not
apply before the 1995 levy year (except taxing | 25 |
| districts subject to this Law
in
accordance with Section | 26 |
| 18-213) means the annual corporate extension for the
taxing |
|
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| district and those special purpose extensions that are made | 2 |
| annually for
the taxing district, excluding special purpose | 3 |
| extensions: (a) made for the
taxing district to pay interest or | 4 |
| principal on general obligation bonds that
were approved by | 5 |
| referendum; (b) made for any taxing district to pay interest
or | 6 |
| principal on general obligation bonds issued before March 1, | 7 |
| 1995; (c) made
for any taxing district to pay interest or | 8 |
| principal on bonds issued to refund
or continue to refund those | 9 |
| bonds issued before March 1, 1995; (d) made for any
taxing | 10 |
| district to pay interest or principal on bonds issued to refund | 11 |
| or
continue to refund bonds issued after March 1, 1995 that | 12 |
| were approved by
referendum; (e) made for any taxing district | 13 |
| to pay interest or principal on
revenue bonds issued before | 14 |
| March 1, 1995 for payment of which a property tax
levy or the | 15 |
| full faith and credit of the unit of local government is | 16 |
| pledged;
however, a tax for the payment of interest or | 17 |
| principal on those bonds shall be
made only after the governing | 18 |
| body of the unit of local government finds that
all other | 19 |
| sources for payment are insufficient to make those payments; | 20 |
| (f) made
for payments under a building commission lease when | 21 |
| the lease payments are for
the retirement of bonds issued by | 22 |
| the commission before March 1, 1995 to
pay for the building | 23 |
| project; (g) made for payments due under installment
contracts | 24 |
| entered into before March 1, 1995; (h) made for payments of
| 25 |
| principal and interest on bonds issued under the Metropolitan | 26 |
| Water Reclamation
District Act to finance construction |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| projects initiated before October 1,
1991; (h-4) made for | 2 |
| stormwater management purposes by the Metropolitan Water | 3 |
| Reclamation District of Greater Chicago under Section 12 of the | 4 |
| Metropolitan Water Reclamation District Act; (i) made for | 5 |
| payments of principal and interest on limited bonds,
as defined | 6 |
| in Section 3 of the Local Government Debt Reform Act, in an | 7 |
| amount
not to exceed the debt service extension base less the | 8 |
| amount in items (b),
(c), and (e) of this definition for | 9 |
| non-referendum obligations, except
obligations initially | 10 |
| issued pursuant to referendum and bonds described in
subsection | 11 |
| (h) of this definition; (j) made for payments of
principal and | 12 |
| interest on bonds issued under Section 15 of the Local | 13 |
| Government
Debt Reform Act; (k) made for payments of principal | 14 |
| and interest on bonds
authorized by Public Act 88-503 and | 15 |
| issued under Section 20a of the Chicago
Park District Act for | 16 |
| aquarium or
museum projects; (l) made for payments of principal | 17 |
| and interest on
bonds
authorized by Public Act 87-1191 or | 18 |
| 93-601 and (i) issued pursuant to Section 21.2 of the Cook | 19 |
| County Forest
Preserve District Act, (ii) issued under Section | 20 |
| 42 of the Cook County
Forest Preserve District Act for | 21 |
| zoological park projects, or (iii) issued
under Section 44.1 of | 22 |
| the Cook County Forest Preserve District Act for
botanical | 23 |
| gardens projects; (m) made
pursuant
to Section 34-53.5 of the | 24 |
| School Code, whether levied annually or not;
(n) made to fund | 25 |
| expenses of providing joint recreational programs for the
| 26 |
| handicapped under Section 5-8 of the Park
District Code or |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| Section 11-95-14 of the Illinois Municipal Code;
(o) made by | 2 |
| the
Chicago Park
District for recreational programs for the | 3 |
| handicapped under subsection (c) of
Section
7.06 of the Chicago | 4 |
| Park District Act; (p) made for contributions to a | 5 |
| firefighter's pension fund created under Article 4 of the | 6 |
| Illinois Pension Code, to the extent of the amount certified | 7 |
| under item (5) of Section 4-134 of the Illinois Pension Code; | 8 |
| and (q) made by Ford Heights School District 169 under Section | 9 |
| 17-9.02 of the School Code.
| 10 |
| "Aggregate extension" for all taxing districts to which | 11 |
| this Law applies in
accordance with Section 18-213, except for | 12 |
| those taxing districts subject to
paragraph (2) of subsection | 13 |
| (e) of Section 18-213, means the annual corporate
extension for | 14 |
| the
taxing district and those special purpose extensions that | 15 |
| are made annually for
the taxing district, excluding special | 16 |
| purpose extensions: (a) made for the
taxing district to pay | 17 |
| interest or principal on general obligation bonds that
were | 18 |
| approved by referendum; (b) made for any taxing district to pay | 19 |
| interest
or principal on general obligation bonds issued before | 20 |
| the date on which the
referendum making this
Law applicable to | 21 |
| the taxing district is held; (c) made
for any taxing district | 22 |
| to pay interest or principal on bonds issued to refund
or | 23 |
| continue to refund those bonds issued before the date on which | 24 |
| the
referendum making this Law
applicable to the taxing | 25 |
| district is held;
(d) made for any
taxing district to pay | 26 |
| interest or principal on bonds issued to refund or
continue to |
|
|
|
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LRB096 18759 HLH 34144 b |
|
| 1 |
| refund bonds issued after the date on which the referendum | 2 |
| making
this Law
applicable to the taxing district is held if | 3 |
| the bonds were approved by
referendum after the date on which | 4 |
| the referendum making this Law
applicable to the taxing | 5 |
| district is held; (e) made for any
taxing district to pay | 6 |
| interest or principal on
revenue bonds issued before the date | 7 |
| on which the referendum making this Law
applicable to the
| 8 |
| taxing district is held for payment of which a property tax
| 9 |
| levy or the full faith and credit of the unit of local | 10 |
| government is pledged;
however, a tax for the payment of | 11 |
| interest or principal on those bonds shall be
made only after | 12 |
| the governing body of the unit of local government finds that
| 13 |
| all other sources for payment are insufficient to make those | 14 |
| payments; (f) made
for payments under a building commission | 15 |
| lease when the lease payments are for
the retirement of bonds | 16 |
| issued by the commission before the date on which the
| 17 |
| referendum making this
Law applicable to the taxing district is | 18 |
| held to
pay for the building project; (g) made for payments due | 19 |
| under installment
contracts entered into before the date on | 20 |
| which the referendum making this Law
applicable to
the taxing | 21 |
| district is held;
(h) made for payments
of principal and | 22 |
| interest on limited bonds,
as defined in Section 3 of the Local | 23 |
| Government Debt Reform Act, in an amount
not to exceed the debt | 24 |
| service extension base less the amount in items (b),
(c), and | 25 |
| (e) of this definition for non-referendum obligations, except
| 26 |
| obligations initially issued pursuant to referendum; (i) made |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| for payments
of
principal and interest on bonds issued under | 2 |
| Section 15 of the Local Government
Debt Reform Act;
(j)
made | 3 |
| for a qualified airport authority to pay interest or principal | 4 |
| on
general obligation bonds issued for the purpose of paying | 5 |
| obligations due
under, or financing airport facilities | 6 |
| required to be acquired, constructed,
installed or equipped | 7 |
| pursuant to, contracts entered into before March
1, 1996 (but | 8 |
| not including any amendments to such a contract taking effect | 9 |
| on
or after that date); (k) made to fund expenses of providing | 10 |
| joint
recreational programs for the handicapped under Section | 11 |
| 5-8 of
the
Park District Code or Section 11-95-14 of the | 12 |
| Illinois Municipal Code; (l) made for contributions to a | 13 |
| firefighter's pension fund created under Article 4 of the | 14 |
| Illinois Pension Code, to the extent of the amount certified | 15 |
| under item (5) of Section 4-134 of the Illinois Pension Code; | 16 |
| and (m) made for the taxing district to pay interest or | 17 |
| principal on general obligation bonds issued pursuant to | 18 |
| Section 19-3.10 of the School Code.
| 19 |
| "Aggregate extension" for all taxing districts to which | 20 |
| this Law applies in
accordance with paragraph (2) of subsection | 21 |
| (e) of Section 18-213 means the
annual corporate extension for | 22 |
| the
taxing district and those special purpose extensions that | 23 |
| are made annually for
the taxing district, excluding special | 24 |
| purpose extensions: (a) made for the
taxing district to pay | 25 |
| interest or principal on general obligation bonds that
were | 26 |
| approved by referendum; (b) made for any taxing district to pay |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| interest
or principal on general obligation bonds issued before | 2 |
| the effective date of
this amendatory Act of 1997;
(c) made
for | 3 |
| any taxing district to pay interest or principal on bonds | 4 |
| issued to refund
or continue to refund those bonds issued | 5 |
| before the effective date
of this amendatory Act of 1997;
(d) | 6 |
| made for any
taxing district to pay interest or principal on | 7 |
| bonds issued to refund or
continue to refund bonds issued after | 8 |
| the effective date of this amendatory Act
of 1997 if the bonds | 9 |
| were approved by referendum after the effective date of
this | 10 |
| amendatory Act of 1997;
(e) made for any
taxing district to pay | 11 |
| interest or principal on
revenue bonds issued before the | 12 |
| effective date of this amendatory Act of 1997
for payment of | 13 |
| which a property tax
levy or the full faith and credit of the | 14 |
| unit of local government is pledged;
however, a tax for the | 15 |
| payment of interest or principal on those bonds shall be
made | 16 |
| only after the governing body of the unit of local government | 17 |
| finds that
all other sources for payment are insufficient to | 18 |
| make those payments; (f) made
for payments under a building | 19 |
| commission lease when the lease payments are for
the retirement | 20 |
| of bonds issued by the commission before the effective date
of | 21 |
| this amendatory Act of 1997
to
pay for the building project; | 22 |
| (g) made for payments due under installment
contracts entered | 23 |
| into before the effective date of this amendatory Act of
1997;
| 24 |
| (h) made for payments
of principal and interest on limited | 25 |
| bonds,
as defined in Section 3 of the Local Government Debt | 26 |
| Reform Act, in an amount
not to exceed the debt service |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| extension base less the amount in items (b),
(c), and (e) of | 2 |
| this definition for non-referendum obligations, except
| 3 |
| obligations initially issued pursuant to referendum; (i) made | 4 |
| for payments
of
principal and interest on bonds issued under | 5 |
| Section 15 of the Local Government
Debt Reform Act;
(j)
made | 6 |
| for a qualified airport authority to pay interest or principal | 7 |
| on
general obligation bonds issued for the purpose of paying | 8 |
| obligations due
under, or financing airport facilities | 9 |
| required to be acquired, constructed,
installed or equipped | 10 |
| pursuant to, contracts entered into before March
1, 1996 (but | 11 |
| not including any amendments to such a contract taking effect | 12 |
| on
or after that date); (k) made to fund expenses of providing | 13 |
| joint
recreational programs for the handicapped under Section | 14 |
| 5-8 of
the
Park District Code or Section 11-95-14 of the | 15 |
| Illinois Municipal Code; and (l) made for contributions to a | 16 |
| firefighter's pension fund created under Article 4 of the | 17 |
| Illinois Pension Code, to the extent of the amount certified | 18 |
| under item (5) of Section 4-134 of the Illinois Pension Code.
| 19 |
| "Debt service extension base" means an amount equal to that | 20 |
| portion of the
extension for a taxing district for the 1994 | 21 |
| levy year, or for those taxing
districts subject to this Law in | 22 |
| accordance with Section 18-213, except for
those subject to | 23 |
| paragraph (2) of subsection (e) of Section 18-213, for the
levy
| 24 |
| year in which the referendum making this Law applicable to the | 25 |
| taxing district
is held, or for those taxing districts subject | 26 |
| to this Law in accordance with
paragraph (2) of subsection (e) |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| of Section 18-213 for the 1996 levy year,
constituting an
| 2 |
| extension for payment of principal and interest on bonds issued | 3 |
| by the taxing
district without referendum, increased each year, | 4 |
| commencing with the 2009 levy year, by the lesser of 5% or the | 5 |
| percentage increase in the Consumer Price Index during the | 6 |
| 12-month calendar year preceding the levy year, but not | 7 |
| including excluded non-referendum bonds. For park districts | 8 |
| (i) that were first
subject to this Law in 1991 or 1995 and | 9 |
| (ii) whose extension for the 1994 levy
year for the payment of | 10 |
| principal and interest on bonds issued by the park
district | 11 |
| without referendum (but not including excluded non-referendum | 12 |
| bonds)
was less than 51% of the amount for the 1991 levy year | 13 |
| constituting an
extension for payment of principal and interest | 14 |
| on bonds issued by the park
district without referendum (but | 15 |
| not including excluded non-referendum bonds),
"debt service | 16 |
| extension base" means an amount equal to that portion of the
| 17 |
| extension for the 1991 levy year constituting an extension for | 18 |
| payment of
principal and interest on bonds issued by the park | 19 |
| district without referendum
(but not including excluded | 20 |
| non-referendum bonds). The debt service extension
base may be | 21 |
| established or increased as provided under Section 18-212.
| 22 |
| "Excluded non-referendum bonds" means (i) bonds authorized by | 23 |
| Public
Act 88-503 and issued under Section 20a of the Chicago | 24 |
| Park District Act for
aquarium and museum projects; (ii) bonds | 25 |
| issued under Section 15 of the
Local Government Debt Reform | 26 |
| Act; or (iii) refunding obligations issued
to refund or to |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| continue to refund obligations initially issued pursuant to
| 2 |
| referendum.
| 3 |
| "Special purpose extensions" include, but are not limited | 4 |
| to, extensions
for levies made on an annual basis for | 5 |
| unemployment and workers'
compensation, self-insurance, | 6 |
| contributions to pension plans, and extensions
made pursuant to | 7 |
| Section 6-601 of the Illinois Highway Code for a road
| 8 |
| district's permanent road fund whether levied annually or not. | 9 |
| The
extension for a special service area is not included in the
| 10 |
| aggregate extension.
| 11 |
| "Aggregate extension base" means the taxing district's | 12 |
| last preceding
aggregate extension as adjusted under Sections | 13 |
| 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | 14 |
| shall be made for the 2007 levy year and all subsequent levy | 15 |
| years whenever one or more counties within which a taxing | 16 |
| district is located (i) used estimated valuations or rates when | 17 |
| extending taxes in the taxing district for the last preceding | 18 |
| levy year that resulted in the over or under extension of | 19 |
| taxes, or (ii) increased or decreased the tax extension for the | 20 |
| last preceding levy year as required by Section 18-135(c). | 21 |
| Whenever an adjustment is required under Section 18-135, the | 22 |
| aggregate extension base of the taxing district shall be equal | 23 |
| to the amount that the aggregate extension of the taxing | 24 |
| district would have been for the last preceding levy year if | 25 |
| either or both (i) actual, rather than estimated, valuations or | 26 |
| rates had been used to calculate the extension of taxes for the |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| last levy year, or (ii) the tax extension for the last | 2 |
| preceding levy year had not been adjusted as required by | 3 |
| subsection (c) of Section 18-135.
| 4 |
| "Levy year" has the same meaning as "year" under Section
| 5 |
| 1-155.
| 6 |
| "New property" means (i) the assessed value, after final | 7 |
| board of review or
board of appeals action, of new improvements | 8 |
| or additions to existing
improvements on any parcel of real | 9 |
| property that increase the assessed value of
that real property | 10 |
| during the levy year multiplied by the equalization factor
| 11 |
| issued by the Department under Section 17-30, (ii) the assessed | 12 |
| value, after
final board of review or board of appeals action, | 13 |
| of real property not exempt
from real estate taxation, which | 14 |
| real property was exempt from real estate
taxation for any | 15 |
| portion of the immediately preceding levy year, multiplied by
| 16 |
| the equalization factor issued by the Department under Section | 17 |
| 17-30, including the assessed value, upon final stabilization | 18 |
| of occupancy after new construction is complete, of any real | 19 |
| property located within the boundaries of an otherwise or | 20 |
| previously exempt military reservation that is intended for | 21 |
| residential use and owned by or leased to a private corporation | 22 |
| or other entity, and
(iii) in counties that classify in | 23 |
| accordance with Section 4 of Article
IX of the
Illinois | 24 |
| Constitution, an incentive property's additional assessed | 25 |
| value
resulting from a
scheduled increase in the level of | 26 |
| assessment as applied to the first year
final board of
review |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| market value.
In addition, the county clerk in a county | 2 |
| containing a population of
3,000,000 or more shall include in | 3 |
| the 1997
recovered tax increment value for any school district, | 4 |
| any recovered tax
increment value that was applicable to the | 5 |
| 1995 tax year calculations.
| 6 |
| "Qualified airport authority" means an airport authority | 7 |
| organized under
the Airport Authorities Act and located in a | 8 |
| county bordering on the State of
Wisconsin and having a | 9 |
| population in excess of 200,000 and not greater than
500,000.
| 10 |
| "Recovered tax increment value" means, except as otherwise | 11 |
| provided in this
paragraph, the amount of the current year's | 12 |
| equalized assessed value, in the
first year after a | 13 |
| municipality terminates
the designation of an area as a | 14 |
| redevelopment project area previously
established under the | 15 |
| Tax Increment Allocation Development Act in the Illinois
| 16 |
| Municipal Code, previously established under the Industrial | 17 |
| Jobs Recovery Law
in the Illinois Municipal Code, previously | 18 |
| established under the Economic Development Project Area Tax | 19 |
| Increment Act of 1995, or previously established under the | 20 |
| Economic
Development Area Tax Increment Allocation Act, of each | 21 |
| taxable lot, block,
tract, or parcel of real property in the | 22 |
| redevelopment project area over and
above the initial equalized | 23 |
| assessed value of each property in the
redevelopment project | 24 |
| area.
For the taxes which are extended for the 1997 levy year, | 25 |
| the recovered tax
increment value for a non-home rule taxing | 26 |
| district that first became subject
to this Law for the 1995 |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| levy year because a majority of its 1994 equalized
assessed | 2 |
| value was in an affected county or counties shall be increased | 3 |
| if a
municipality terminated the designation of an area in 1993 | 4 |
| as a redevelopment
project area previously established under | 5 |
| the Tax Increment Allocation
Development Act in the Illinois | 6 |
| Municipal Code, previously established under
the Industrial | 7 |
| Jobs Recovery Law in the Illinois Municipal Code, or previously
| 8 |
| established under the Economic Development Area Tax Increment | 9 |
| Allocation Act,
by an amount equal to the 1994 equalized | 10 |
| assessed value of each taxable lot,
block, tract, or parcel of | 11 |
| real property in the redevelopment project area over
and above | 12 |
| the initial equalized assessed value of each property in the
| 13 |
| redevelopment project area.
In the first year after a | 14 |
| municipality
removes a taxable lot, block, tract, or parcel of | 15 |
| real property from a
redevelopment project area established | 16 |
| under the Tax Increment Allocation
Development Act in the | 17 |
| Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | 18 |
| the Illinois Municipal Code, or the Economic
Development Area | 19 |
| Tax Increment Allocation Act, "recovered tax increment value"
| 20 |
| means the amount of the current year's equalized assessed value | 21 |
| of each taxable
lot, block, tract, or parcel of real property | 22 |
| removed from the redevelopment
project area over and above the | 23 |
| initial equalized assessed value of that real
property before | 24 |
| removal from the redevelopment project area.
| 25 |
| Except as otherwise provided in this Section, "limiting | 26 |
| rate" means a
fraction the numerator of which is the last
|
|
|
|
HB6182 |
- 44 - |
LRB096 18759 HLH 34144 b |
|
| 1 |
| preceding aggregate extension base times an amount equal to one | 2 |
| plus the
extension limitation defined in this Section and the | 3 |
| denominator of which
is the current year's equalized assessed | 4 |
| value of all real property in the
territory under the | 5 |
| jurisdiction of the taxing district during the prior
levy year. | 6 |
| For those taxing districts that reduced their aggregate
| 7 |
| extension for the last preceding levy year, the highest | 8 |
| aggregate extension
in any of the last 3 preceding levy years | 9 |
| shall be used for the purpose of
computing the limiting rate. | 10 |
| The denominator shall not include new
property or the recovered | 11 |
| tax increment
value.
If a new rate, a rate decrease, or a | 12 |
| limiting rate increase has been approved at an election held | 13 |
| after March 21, 2006, then (i) the otherwise applicable | 14 |
| limiting rate shall be increased by the amount of the new rate | 15 |
| or shall be reduced by the amount of the rate decrease, as the | 16 |
| case may be, or (ii) in the case of a limiting rate increase, | 17 |
| the limiting rate shall be equal to the rate set forth
in the | 18 |
| proposition approved by the voters for each of the years | 19 |
| specified in the proposition, after
which the limiting rate of | 20 |
| the taxing district shall be calculated as otherwise provided.
| 21 |
| (Source: P.A. 95-90, eff. 1-1-08; 95-331, eff. 8-21-07; 95-404, | 22 |
| eff. 1-1-08; 95-876, eff. 8-21-08; 96-501, eff. 8-14-09; | 23 |
| 96-517, eff. 8-14-09; revised 9-15-09.)
| 24 |
| (35 ILCS 200/20-178)
| 25 |
| Sec. 20-178. Certificate of error; refund; interest. When |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| the county
collector
makes any refunds
due on certificates of | 2 |
| error issued under Sections 14-15 through 14-25
that have been | 3 |
| either
certified or adjudicated, the county collector shall pay | 4 |
| the taxpayer interest
on the amount of the refund
at the rate | 5 |
| of 0.5% per month.
| 6 |
| No interest shall be due under this Section for any time | 7 |
| prior to 60 days
after
the effective date of
this amendatory | 8 |
| Act of the 91st General Assembly. For certificates of error
| 9 |
| issued prior to
the
effective date of this amendatory
Act of | 10 |
| the 91st General Assembly, the county collector shall
pay the | 11 |
| taxpayer interest from 60 days after the effective date of this
| 12 |
| amendatory Act of the 91st General Assembly
until the date the | 13 |
| refund is
paid. For certificates of error issued on or after | 14 |
| the effective date of this
amendatory Act of the 91st General | 15 |
| Assembly,
interest shall be paid from 60
days after the | 16 |
| certificate of error is issued by the chief county assessment
| 17 |
| officer to the
date the refund is made.
To cover the cost of | 18 |
| interest, the county collector shall proportionately
reduce | 19 |
| the distribution of
taxes collected for each taxing district in | 20 |
| which the property is situated.
| 21 |
| This Section shall not apply to any certificate of error | 22 |
| granting a homestead
exemption under Article 15
Section 15-170, | 23 |
| 15-172,
15-175, 15-176, or 15-177 .
| 24 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 25 |
| Section 15. The County Economic Development Project Area |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| Property
Tax Allocation Act is amended by changing Section 6 as | 2 |
| follows:
| 3 |
| (55 ILCS 85/6)
(from Ch. 34, par. 7006)
| 4 |
| Sec. 6. Filing with county clerk; certification of initial | 5 |
| equalized
assessed value.
| 6 |
| (a) The county shall file a certified copy of any ordinance
| 7 |
| authorizing property tax allocation financing for an economic | 8 |
| development
project area with the county clerk, and the county | 9 |
| clerk shall immediately
thereafter determine (1) the most | 10 |
| recently ascertained equalized assessed
value of each lot, | 11 |
| block, tract or parcel of real property within the
economic | 12 |
| development project area from which shall be deducted the
| 13 |
| homestead exemptions under Article 15 of the Property
Tax Code, | 14 |
| which value shall be the "initial equalized assessed value" of | 15 |
| each
such piece of property, and (2) the total equalized | 16 |
| assessed value of all
taxable real property within the economic | 17 |
| development project area by adding
together the most recently | 18 |
| ascertained equalized assessed value of each taxable
lot, | 19 |
| block, tract, or parcel of real property within such economic | 20 |
| development
project area, from which shall be deducted the | 21 |
| homestead exemptions provided by Article 15
Sections 15-170, | 22 |
| 15-175, and 15-176 of the Property Tax Code.
Upon receiving | 23 |
| written
notice from the Department of its approval
and | 24 |
| certification of such economic development project area, the | 25 |
| county clerk
shall immediately certify such amount as the |
|
|
|
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|
| 1 |
| "total initial equalized assessed
value" of the taxable | 2 |
| property within the economic development project area.
| 3 |
| (b) After the county clerk has certified the "total initial | 4 |
| equalized
assessed value" of the taxable real property in the | 5 |
| economic development
project area, then in respect to every | 6 |
| taxing district containing an
economic development project | 7 |
| area, the county clerk or any other official
required by law to | 8 |
| ascertain the amount of the equalized assessed value of
all | 9 |
| taxable property within that taxing district for the purpose of
| 10 |
| computing the rate percent of tax to be extended upon taxable | 11 |
| property
within the taxing district, shall in every year that | 12 |
| property tax
allocation financing is in effect ascertain the | 13 |
| amount of value of taxable
property in an economic development | 14 |
| project area by including in that
amount the lower of the | 15 |
| current equalized assessed value or the certified
"total | 16 |
| initial equalized assessed value" of all taxable real property | 17 |
| in
such area. The rate percent of tax determined shall be | 18 |
| extended to the
current equalized assessed value of all | 19 |
| property in the economic development
project area in the same | 20 |
| manner as the rate percent of tax is extended to
all other | 21 |
| taxable property in the taxing district. The method of
| 22 |
| allocating taxes established under this Section shall | 23 |
| terminate when the
county adopts an ordinance dissolving the | 24 |
| special tax allocation fund for
the economic development | 25 |
| project area. This Act shall not be construed as
relieving | 26 |
| property owners within an economic development project area |
|
|
|
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| 1 |
| from
paying a uniform rate of taxes upon the current equalized | 2 |
| assessed value of
their taxable property as provided in the | 3 |
| Property Tax Code.
| 4 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 5 |
| Section 20. The Illinois Municipal Code is amended by | 6 |
| changing Sections 11-74.4-9 as follows:
| 7 |
| (65 ILCS 5/11-74.4-9)
(from Ch. 24, par. 11-74.4-9)
| 8 |
| Sec. 11-74.4-9. Equalized assessed value of property.
| 9 |
| (a) If a municipality by ordinance provides for tax
| 10 |
| increment allocation financing pursuant to Section 11-74.4-8, | 11 |
| the county clerk
immediately thereafter shall determine (1) the | 12 |
| most recently ascertained
equalized assessed value of each lot, | 13 |
| block, tract or parcel of real property
within such | 14 |
| redevelopment project area from which shall be deducted the
| 15 |
| homestead exemptions under Article 15 of the Property
Tax Code, | 16 |
| which value shall be the "initial equalized assessed value" of | 17 |
| each
such piece of property, and (2) the total equalized | 18 |
| assessed value of all
taxable real property within such | 19 |
| redevelopment project area by adding together
the most recently | 20 |
| ascertained equalized assessed value of each taxable lot,
| 21 |
| block, tract, or parcel of real property within such project | 22 |
| area, from which
shall be deducted the homestead exemptions | 23 |
| provided by Article 15 Sections 15-170,
15-175, and 15-176 of | 24 |
| the Property Tax Code, and shall certify such amount
as the |
|
|
|
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|
| 1 |
| "total
initial equalized assessed value" of the taxable real | 2 |
| property within such
project area.
| 3 |
| (b) In reference to any municipality which has adopted tax | 4 |
| increment
financing after January 1, 1978, and in respect to | 5 |
| which the county clerk
has certified the "total initial | 6 |
| equalized assessed value" of the property
in the redevelopment | 7 |
| area, the municipality may thereafter request the clerk
in | 8 |
| writing to adjust the initial equalized value of all taxable | 9 |
| real property
within the redevelopment project area by | 10 |
| deducting therefrom the exemptions under Article 15 of the
| 11 |
| Property Tax Code applicable
to each lot, block, tract or | 12 |
| parcel of real property within such redevelopment
project area. | 13 |
| The county clerk shall immediately after the written request to
| 14 |
| adjust the total initial equalized value is received determine | 15 |
| the total
homestead exemptions in the redevelopment project | 16 |
| area provided by Article 15 Sections
15-170, 15-175, and 15-176 | 17 |
| of the Property Tax Code by adding
together the homestead
| 18 |
| exemptions provided by said Sections
on each lot, block, tract | 19 |
| or parcel of real property within such redevelopment
project | 20 |
| area and then shall deduct the total of said exemptions from | 21 |
| the total
initial equalized assessed value. The county clerk | 22 |
| shall then promptly certify
such amount as the "total initial | 23 |
| equalized assessed value as adjusted" of the
taxable real | 24 |
| property within such redevelopment project area.
| 25 |
| (c) After the county clerk has certified the "total initial
| 26 |
| equalized assessed value" of the taxable real property in such |
|
|
|
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|
| 1 |
| area, then
in respect to every taxing district containing a | 2 |
| redevelopment project area,
the county clerk or any other | 3 |
| official required by law to ascertain the amount
of the | 4 |
| equalized assessed value of all taxable property within such | 5 |
| district
for the purpose of computing the rate per cent of tax | 6 |
| to be extended upon
taxable property within such district, | 7 |
| shall in every year that tax increment
allocation financing is | 8 |
| in effect ascertain the amount of value of taxable
property in | 9 |
| a redevelopment project area by including in such amount the | 10 |
| lower
of the current equalized assessed value or the certified | 11 |
| "total initial
equalized assessed value" of all taxable real | 12 |
| property in such area, except
that after he has certified the | 13 |
| "total initial equalized assessed value as
adjusted" he shall | 14 |
| in the year of said certification if tax rates have not been
| 15 |
| extended and in every year thereafter that tax increment | 16 |
| allocation financing
is in effect ascertain the amount of value | 17 |
| of taxable property in a
redevelopment project area by | 18 |
| including in such amount the lower of the current
equalized | 19 |
| assessed value or the certified "total initial equalized | 20 |
| assessed
value as adjusted" of all taxable real property in | 21 |
| such area. The rate per cent
of tax determined shall be | 22 |
| extended to the current equalized assessed value of
all | 23 |
| property in the redevelopment project area in the same manner | 24 |
| as the rate
per cent of tax is extended to all other taxable | 25 |
| property in the taxing
district. The method of extending taxes | 26 |
| established under this Section shall
terminate when the |
|
|
|
HB6182 |
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|
| 1 |
| municipality adopts an ordinance dissolving the special tax
| 2 |
| allocation fund for the redevelopment project area. This | 3 |
| Division shall not be
construed as relieving property owners | 4 |
| within a redevelopment project area from
paying a uniform rate | 5 |
| of taxes upon the current equalized assessed value of
their | 6 |
| taxable property as provided in the Property Tax Code.
| 7 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 8 |
| Section 25. The Economic Development Project Area Tax | 9 |
| Increment Allocation Act of
1995 is amended by changing Section | 10 |
| 45 as follows:
| 11 |
| (65 ILCS 110/45)
| 12 |
| Sec. 45. Filing with county clerk; certification of initial | 13 |
| equalized
assessed value.
| 14 |
| (a) A municipality that has by ordinance approved an | 15 |
| economic development
plan, established an economic development | 16 |
| project area, and adopted tax
increment allocation financing | 17 |
| for that area shall file certified copies of the
ordinance or | 18 |
| ordinances with the county clerk. Upon receiving the ordinance | 19 |
| or
ordinances, the county clerk shall immediately determine (i) | 20 |
| the most recently
ascertained equalized assessed value of each | 21 |
| lot, block, tract, or parcel of
real property within the | 22 |
| economic development project area from which shall be
deducted | 23 |
| the homestead exemptions under Article 15 of
the Property Tax | 24 |
| Code
(that value being the "initial equalized assessed value" |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| of each such
piece of property) and (ii) the total equalized | 2 |
| assessed value of all taxable
real property within the economic | 3 |
| development project area by adding together
the most recently | 4 |
| ascertained equalized assessed value of each taxable lot,
| 5 |
| block, tract, or parcel of real property within the economic | 6 |
| development
project area, from which shall be deducted the | 7 |
| homestead exemptions provided by Article 15
Sections 15-170, | 8 |
| 15-175, and 15-176 of the Property Tax Code,
and shall certify
| 9 |
| that amount as the "total initial equalized assessed value" of | 10 |
| the taxable real
property within the economic development | 11 |
| project area.
| 12 |
| (b) After the county clerk has certified the "total initial | 13 |
| equalized
assessed value" of the taxable real property in the | 14 |
| economic development
project area, then in respect to every | 15 |
| taxing district containing an economic
development project | 16 |
| area, the county clerk or any other official required by
law to | 17 |
| ascertain the amount of the equalized assessed value of all | 18 |
| taxable
property within the taxing district for the purpose of | 19 |
| computing the rate per
cent of tax to be extended upon taxable | 20 |
| property within the taxing district
shall, in every year that | 21 |
| tax increment allocation financing is in effect,
ascertain the | 22 |
| amount of value of
taxable property in an economic development | 23 |
| project area by including in that
amount the lower of the | 24 |
| current equalized assessed value or the certified
"total | 25 |
| initial equalized assessed value" of all taxable real property | 26 |
| in the
area. The rate per cent of tax determined shall be |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| extended to the current
equalized assessed value of all | 2 |
| property in the economic development project
area in the same | 3 |
| manner as the rate per cent of tax is extended to all other
| 4 |
| taxable property in the taxing district. The method of | 5 |
| extending taxes
established under this Section shall terminate | 6 |
| when the municipality adopts an
ordinance dissolving the | 7 |
| special tax allocation fund for the economic
development | 8 |
| project area. This Act shall not be construed as relieving | 9 |
| owners
or lessees of property within an economic development | 10 |
| project area from paying
a uniform rate of
taxes upon the | 11 |
| current equalized assessed value of their taxable property as
| 12 |
| provided in the Property Tax Code.
| 13 |
| (Source: P.A. 95-644, eff. 10-12-07.)
| 14 |
| Section 30. The School Code is amended by changing Section | 15 |
| 18-8.05 as follows:
| 16 |
| (105 ILCS 5/18-8.05)
| 17 |
| Sec. 18-8.05. Basis for apportionment of general State | 18 |
| financial aid and
supplemental general State aid to the common | 19 |
| schools for the 1998-1999 and
subsequent school years.
| 20 |
| (A) General Provisions.
| 21 |
| (1) The provisions of this Section apply to the 1998-1999 | 22 |
| and subsequent
school years. The system of general State | 23 |
| financial aid provided for in this
Section
is designed to |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| assure that, through a combination of State financial aid and
| 2 |
| required local resources, the financial support provided each | 3 |
| pupil in Average
Daily Attendance equals or exceeds a
| 4 |
| prescribed per pupil Foundation Level. This formula approach | 5 |
| imputes a level
of per pupil Available Local Resources and | 6 |
| provides for the basis to calculate
a per pupil level of | 7 |
| general State financial aid that, when added to Available
Local | 8 |
| Resources, equals or exceeds the Foundation Level. The
amount | 9 |
| of per pupil general State financial aid for school districts, | 10 |
| in
general, varies in inverse
relation to Available Local | 11 |
| Resources. Per pupil amounts are based upon
each school | 12 |
| district's Average Daily Attendance as that term is defined in | 13 |
| this
Section.
| 14 |
| (2) In addition to general State financial aid, school | 15 |
| districts with
specified levels or concentrations of pupils | 16 |
| from low income households are
eligible to receive supplemental | 17 |
| general State financial aid grants as provided
pursuant to | 18 |
| subsection (H).
The supplemental State aid grants provided for | 19 |
| school districts under
subsection (H) shall be appropriated for | 20 |
| distribution to school districts as
part of the same line item | 21 |
| in which the general State financial aid of school
districts is | 22 |
| appropriated under this Section.
| 23 |
| (3) To receive financial assistance under this Section, | 24 |
| school districts
are required to file claims with the State | 25 |
| Board of Education, subject to the
following requirements:
| 26 |
| (a) Any school district which fails for any given |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| school year to maintain
school as required by law, or to | 2 |
| maintain a recognized school is not
eligible to file for | 3 |
| such school year any claim upon the Common School
Fund. In | 4 |
| case of nonrecognition of one or more attendance centers in | 5 |
| a
school district otherwise operating recognized schools, | 6 |
| the claim of the
district shall be reduced in the | 7 |
| proportion which the Average Daily
Attendance in the | 8 |
| attendance center or centers bear to the Average Daily
| 9 |
| Attendance in the school district. A "recognized school" | 10 |
| means any
public school which meets the standards as | 11 |
| established for recognition
by the State Board of | 12 |
| Education. A school district or attendance center
not | 13 |
| having recognition status at the end of a school term is | 14 |
| entitled to
receive State aid payments due upon a legal | 15 |
| claim which was filed while
it was recognized.
| 16 |
| (b) School district claims filed under this Section are | 17 |
| subject to
Sections 18-9 and 18-12, except as otherwise | 18 |
| provided in this
Section.
| 19 |
| (c) If a school district operates a full year school | 20 |
| under Section
10-19.1, the general State aid to the school | 21 |
| district shall be determined
by the State Board of | 22 |
| Education in accordance with this Section as near as
may be | 23 |
| applicable.
| 24 |
| (d) (Blank).
| 25 |
| (4) Except as provided in subsections (H) and (L), the | 26 |
| board of any district
receiving any of the grants provided for |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| in this Section may apply those funds
to any fund so received | 2 |
| for which that board is authorized to make expenditures
by law.
| 3 |
| School districts are not required to exert a minimum | 4 |
| Operating Tax Rate in
order to qualify for assistance under | 5 |
| this Section.
| 6 |
| (5) As used in this Section the following terms, when | 7 |
| capitalized, shall
have the meaning ascribed herein:
| 8 |
| (a) "Average Daily Attendance": A count of pupil | 9 |
| attendance in school,
averaged as provided for in | 10 |
| subsection (C) and utilized in deriving per pupil
financial | 11 |
| support levels.
| 12 |
| (b) "Available Local Resources": A computation of | 13 |
| local financial
support, calculated on the basis of Average | 14 |
| Daily Attendance and derived as
provided pursuant to | 15 |
| subsection (D).
| 16 |
| (c) "Corporate Personal Property Replacement Taxes": | 17 |
| Funds paid to local
school districts pursuant to "An Act in | 18 |
| relation to the abolition of ad valorem
personal property | 19 |
| tax and the replacement of revenues lost thereby, and
| 20 |
| amending and repealing certain Acts and parts of Acts in | 21 |
| connection therewith",
certified August 14, 1979, as | 22 |
| amended (Public Act 81-1st S.S.-1).
| 23 |
| (d) "Foundation Level": A prescribed level of per pupil | 24 |
| financial support
as provided for in subsection (B).
| 25 |
| (e) "Operating Tax Rate": All school district property | 26 |
| taxes extended for
all purposes, except Bond and
Interest, |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| Summer School, Rent, Capital Improvement, and Vocational | 2 |
| Education
Building purposes.
| 3 |
| (B) Foundation Level.
| 4 |
| (1) The Foundation Level is a figure established by the | 5 |
| State representing
the minimum level of per pupil financial | 6 |
| support that should be available to
provide for the basic | 7 |
| education of each pupil in
Average Daily Attendance. As set | 8 |
| forth in this Section, each school district
is assumed to exert
| 9 |
| a sufficient local taxing effort such that, in combination with | 10 |
| the aggregate
of general State
financial aid provided the | 11 |
| district, an aggregate of State and local resources
are | 12 |
| available to meet
the basic education needs of pupils in the | 13 |
| district.
| 14 |
| (2) For the 1998-1999 school year, the Foundation Level of | 15 |
| support is
$4,225. For the 1999-2000 school year, the | 16 |
| Foundation Level of support is
$4,325. For the 2000-2001 school | 17 |
| year, the Foundation Level of support is
$4,425. For the | 18 |
| 2001-2002 school year and 2002-2003 school year, the
Foundation | 19 |
| Level of support is $4,560. For the 2003-2004 school year, the | 20 |
| Foundation Level of support is $4,810. For the 2004-2005 school | 21 |
| year, the Foundation Level of support is $4,964.
For the | 22 |
| 2005-2006 school year,
the Foundation Level of support is | 23 |
| $5,164. For the 2006-2007 school year, the Foundation Level of | 24 |
| support is $5,334. For the 2007-2008 school year, the | 25 |
| Foundation Level of support is $5,734. For the 2008-2009 school |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| year, the Foundation Level of support is $5,959.
| 2 |
| (3) For the 2009-2010 school year and each school year | 3 |
| thereafter,
the Foundation Level of support is $6,119 or such | 4 |
| greater amount as
may be established by law by the General | 5 |
| Assembly.
| 6 |
| (C) Average Daily Attendance.
| 7 |
| (1) For purposes of calculating general State aid pursuant | 8 |
| to subsection
(E), an Average Daily Attendance figure shall be | 9 |
| utilized. The Average Daily
Attendance figure for formula
| 10 |
| calculation purposes shall be the monthly average of the actual | 11 |
| number of
pupils in attendance of
each school district, as | 12 |
| further averaged for the best 3 months of pupil
attendance for | 13 |
| each
school district. In compiling the figures for the number | 14 |
| of pupils in
attendance, school districts
and the State Board | 15 |
| of Education shall, for purposes of general State aid
funding, | 16 |
| conform
attendance figures to the requirements of subsection | 17 |
| (F).
| 18 |
| (2) The Average Daily Attendance figures utilized in | 19 |
| subsection (E) shall be
the requisite attendance data for the | 20 |
| school year immediately preceding
the
school year for which | 21 |
| general State aid is being calculated
or the average of the | 22 |
| attendance data for the 3 preceding school
years, whichever is | 23 |
| greater. The Average Daily Attendance figures
utilized in | 24 |
| subsection (H) shall be the requisite attendance data for the
| 25 |
| school year immediately preceding the school year for which |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| general
State aid is being calculated.
| 2 |
| (D) Available Local Resources.
| 3 |
| (1) For purposes of calculating general State aid pursuant | 4 |
| to subsection
(E), a representation of Available Local | 5 |
| Resources per pupil, as that term is
defined and determined in | 6 |
| this subsection, shall be utilized. Available Local
Resources | 7 |
| per pupil shall include a calculated
dollar amount representing | 8 |
| local school district revenues from local property
taxes and | 9 |
| from
Corporate Personal Property Replacement Taxes, expressed | 10 |
| on the basis of pupils
in Average
Daily Attendance. Calculation | 11 |
| of Available Local Resources shall exclude any tax amnesty | 12 |
| funds received as a result of Public Act 93-26.
| 13 |
| (2) In determining a school district's revenue from local | 14 |
| property taxes,
the State Board of Education shall utilize the | 15 |
| equalized assessed valuation of
all taxable property of each | 16 |
| school
district as of September 30 of the previous year. The | 17 |
| equalized assessed
valuation utilized shall
be obtained and | 18 |
| determined as provided in subsection (G).
| 19 |
| (3) For school districts maintaining grades kindergarten | 20 |
| through 12, local
property tax
revenues per pupil shall be | 21 |
| calculated as the product of the applicable
equalized assessed
| 22 |
| valuation for the district multiplied by 3.00%, and divided by | 23 |
| the district's
Average Daily
Attendance figure. For school | 24 |
| districts maintaining grades kindergarten
through 8, local
| 25 |
| property tax revenues per pupil shall be calculated as the |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| product of the
applicable equalized
assessed valuation for the | 2 |
| district multiplied by 2.30%, and divided by the
district's | 3 |
| Average
Daily Attendance figure. For school districts | 4 |
| maintaining grades 9 through 12,
local property
tax revenues | 5 |
| per pupil shall be the applicable equalized assessed valuation | 6 |
| of
the district
multiplied by 1.05%, and divided by the | 7 |
| district's Average Daily
Attendance
figure.
| 8 |
| For partial elementary unit districts created pursuant to | 9 |
| Article 11E of this Code, local property tax revenues per pupil | 10 |
| shall be calculated as the product of the equalized assessed | 11 |
| valuation for property within the partial elementary unit | 12 |
| district for elementary purposes, as defined in Article 11E of | 13 |
| this Code, multiplied by 2.06% and divided by the district's | 14 |
| Average Daily Attendance figure, plus the product of the | 15 |
| equalized assessed valuation for property within the partial | 16 |
| elementary unit district for high school purposes, as defined | 17 |
| in Article 11E of this Code, multiplied by 0.94% and divided by | 18 |
| the district's Average Daily Attendance figure.
| 19 |
| (4) The Corporate Personal Property Replacement Taxes paid | 20 |
| to each school
district during the calendar year one year | 21 |
| before the calendar year in which a
school year begins, divided | 22 |
| by the Average Daily Attendance figure for that
district, shall | 23 |
| be added to the local property tax revenues per pupil as
| 24 |
| derived by the application of the immediately preceding | 25 |
| paragraph (3). The sum
of these per pupil figures for each | 26 |
| school district shall constitute Available
Local Resources as |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| that term is utilized in subsection (E) in the calculation
of | 2 |
| general State aid.
| 3 |
| (E) Computation of General State Aid.
| 4 |
| (1) For each school year, the amount of general State aid | 5 |
| allotted to a
school district shall be computed by the State | 6 |
| Board of Education as provided
in this subsection.
| 7 |
| (2) For any school district for which Available Local | 8 |
| Resources per pupil
is less than the product of 0.93 times the | 9 |
| Foundation Level, general State aid
for that district shall be | 10 |
| calculated as an amount equal to the Foundation
Level minus | 11 |
| Available Local Resources, multiplied by the Average Daily
| 12 |
| Attendance of the school district.
| 13 |
| (3) For any school district for which Available Local | 14 |
| Resources per pupil
is equal to or greater than the product of | 15 |
| 0.93 times the Foundation Level and
less than the product of | 16 |
| 1.75 times the Foundation Level, the general State aid
per | 17 |
| pupil shall be a decimal proportion of the Foundation Level | 18 |
| derived using a
linear algorithm. Under this linear algorithm, | 19 |
| the calculated general State
aid per pupil shall decline in | 20 |
| direct linear fashion from 0.07 times the
Foundation Level for | 21 |
| a school district with Available Local Resources equal to
the | 22 |
| product of 0.93 times the Foundation Level, to 0.05 times the | 23 |
| Foundation
Level for a school district with Available Local | 24 |
| Resources equal to the product
of 1.75 times the Foundation | 25 |
| Level. The allocation of general
State aid for school districts |
|
|
|
HB6182 |
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LRB096 18759 HLH 34144 b |
|
| 1 |
| subject to this paragraph 3 shall be the
calculated general | 2 |
| State aid
per pupil figure multiplied by the Average Daily | 3 |
| Attendance of the school
district.
| 4 |
| (4) For any school district for which Available Local | 5 |
| Resources per pupil
equals or exceeds the product of 1.75 times | 6 |
| the Foundation Level, the general
State aid for the school | 7 |
| district shall be calculated as the product of $218
multiplied | 8 |
| by the Average Daily Attendance of the school
district.
| 9 |
| (5) The amount of general State aid allocated to a school | 10 |
| district for
the 1999-2000 school year meeting the requirements | 11 |
| set forth in paragraph (4)
of subsection
(G) shall be increased | 12 |
| by an amount equal to the general State aid that
would have | 13 |
| been received by the district for the 1998-1999 school year by
| 14 |
| utilizing the Extension Limitation Equalized Assessed | 15 |
| Valuation as calculated
in paragraph (4) of subsection (G) less | 16 |
| the general State aid allotted for the
1998-1999
school year. | 17 |
| This amount shall be deemed a one time increase, and shall not
| 18 |
| affect any future general State aid allocations.
| 19 |
| (F) Compilation of Average Daily Attendance.
| 20 |
| (1) Each school district shall, by July 1 of each year, | 21 |
| submit to the State
Board of Education, on forms prescribed by | 22 |
| the State Board of Education,
attendance figures for the school | 23 |
| year that began in the preceding calendar
year. The attendance | 24 |
| information so transmitted shall identify the average
daily | 25 |
| attendance figures for each month of the school year. Beginning |
|
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| with
the general State aid claim form for the 2002-2003 school
| 2 |
| year, districts shall calculate Average Daily Attendance as | 3 |
| provided in
subdivisions (a), (b), and (c) of this paragraph | 4 |
| (1).
| 5 |
| (a) In districts that do not hold year-round classes,
| 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.
| 9 |
| (b) In districts in which all buildings hold year-round | 10 |
| classes,
days of attendance in July and August shall be | 11 |
| added to the month
of September and any days of attendance | 12 |
| in June shall be added to
the month of May.
| 13 |
| (c) In districts in which some buildings, but not all, | 14 |
| hold
year-round classes, for the non-year-round buildings, | 15 |
| days of
attendance in August shall be added to the month of | 16 |
| September
and any days of attendance in June shall be added | 17 |
| to the month of
May. The average daily attendance for the | 18 |
| year-round buildings
shall be computed as provided in | 19 |
| subdivision (b) of this paragraph
(1). To calculate the | 20 |
| Average Daily Attendance for the district, the
average | 21 |
| daily attendance for the year-round buildings shall be
| 22 |
| multiplied by the days in session for the non-year-round | 23 |
| buildings
for each month and added to the monthly | 24 |
| attendance of the
non-year-round buildings.
| 25 |
| Except as otherwise provided in this Section, days of
| 26 |
| attendance by pupils shall be counted only for sessions of not |
|
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| less than
5 clock hours of school work per day under direct | 2 |
| supervision of: (i)
teachers, or (ii) non-teaching personnel or | 3 |
| volunteer personnel when engaging
in non-teaching duties and | 4 |
| supervising in those instances specified in
subsection (a) of | 5 |
| Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils | 6 |
| of legal school age and in kindergarten and grades 1 through | 7 |
| 12.
| 8 |
| Days of attendance by tuition pupils shall be accredited | 9 |
| only to the
districts that pay the tuition to a recognized | 10 |
| school.
| 11 |
| (2) Days of attendance by pupils of less than 5 clock hours | 12 |
| of school
shall be subject to the following provisions in the | 13 |
| compilation of Average
Daily Attendance.
| 14 |
| (a) Pupils regularly enrolled in a public school for | 15 |
| only a part of
the school day may be counted on the basis | 16 |
| of 1/6 day for every class hour
of instruction of 40 | 17 |
| minutes or more attended pursuant to such enrollment,
| 18 |
| unless a pupil is
enrolled in a block-schedule format of 80 | 19 |
| minutes or more of instruction,
in which case the pupil may | 20 |
| be counted on the basis of the proportion of
minutes of | 21 |
| school work completed each day to the minimum number of
| 22 |
| minutes that school work is required to be held that day.
| 23 |
| (b) Days of attendance may be less than 5 clock hours | 24 |
| on the opening
and closing of the school term, and upon the | 25 |
| first day of pupil
attendance, if preceded by a day or days | 26 |
| utilized as an institute or
teachers' workshop.
|
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| (c) A session of 4 or more clock hours may be counted | 2 |
| as a day of
attendance upon certification by the regional | 3 |
| superintendent, and
approved by the State Superintendent | 4 |
| of Education to the extent that the
district has been | 5 |
| forced to use daily multiple sessions.
| 6 |
| (d) A session of 3 or more clock hours may be counted | 7 |
| as a day of
attendance (1) when the remainder of the school | 8 |
| day or at least
2 hours in the evening of that day is | 9 |
| utilized for an
in-service training program for teachers, | 10 |
| up to a maximum of 5 days per
school year, provided a | 11 |
| district conducts an in-service
training program for | 12 |
| teachers in accordance with Section 10-22.39 of this Code; | 13 |
| or, in lieu of 4 such days, 2 full days may
be used, in | 14 |
| which event each such day
may be counted as a day required | 15 |
| for a legal school calendar pursuant to Section 10-19 of | 16 |
| this Code; (1.5) when, of the 5 days allowed under item | 17 |
| (1), a maximum of 4 days are used for parent-teacher | 18 |
| conferences, or, in lieu of 4 such days, 2 full days are | 19 |
| used, in which case each such day may be counted as a | 20 |
| calendar day required under Section 10-19 of this Code, | 21 |
| provided that the full-day, parent-teacher conference | 22 |
| consists of (i) a minimum of 5 clock hours of | 23 |
| parent-teacher conferences, (ii) both a minimum of 2 clock | 24 |
| hours of parent-teacher conferences held in the evening | 25 |
| following a full day of student attendance, as specified in | 26 |
| subsection (F)(1)(c), and a minimum of 3 clock hours of |
|
|
|
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| parent-teacher conferences held on the day immediately | 2 |
| following evening parent-teacher conferences, or (iii) | 3 |
| multiple parent-teacher conferences held in the evenings | 4 |
| following full days of student attendance, as specified in | 5 |
| subsection (F)(1)(c), in which the time used for the | 6 |
| parent-teacher conferences is equivalent to a minimum of 5 | 7 |
| clock hours; and (2) when days in
addition to
those | 8 |
| provided in items (1) and (1.5) are scheduled by a school | 9 |
| pursuant to its school
improvement plan adopted under | 10 |
| Article 34 or its revised or amended school
improvement | 11 |
| plan adopted under Article 2, provided that (i) such | 12 |
| sessions of
3 or more clock hours are scheduled to occur at | 13 |
| regular intervals, (ii) the
remainder of the school days in | 14 |
| which such sessions occur are utilized
for in-service | 15 |
| training programs or other staff development activities | 16 |
| for
teachers, and (iii) a sufficient number of minutes of | 17 |
| school work under the
direct supervision of teachers are | 18 |
| added to the school days between such
regularly scheduled | 19 |
| sessions to accumulate not less than the number of minutes
| 20 |
| by which such sessions of 3 or more clock hours fall short | 21 |
| of 5 clock hours.
Any full days used for the purposes of | 22 |
| this paragraph shall not be considered
for
computing | 23 |
| average daily attendance. Days scheduled for in-service | 24 |
| training
programs, staff development activities, or | 25 |
| parent-teacher conferences may be
scheduled separately for | 26 |
| different
grade levels and different attendance centers of |
|
|
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| the district.
| 2 |
| (e) A session of not less than one clock hour of | 3 |
| teaching
hospitalized or homebound pupils on-site or by | 4 |
| telephone to the classroom may
be counted as 1/2 day of | 5 |
| attendance, however these pupils must receive 4 or
more | 6 |
| clock hours of instruction to be counted for a full day of | 7 |
| attendance.
| 8 |
| (f) A session of at least 4 clock hours may be counted | 9 |
| as a day of
attendance for first grade pupils, and pupils | 10 |
| in full day kindergartens,
and a session of 2 or more hours | 11 |
| may be counted as 1/2 day of attendance by
pupils in | 12 |
| kindergartens which provide only 1/2 day of attendance.
| 13 |
| (g) For children with disabilities who are below the | 14 |
| age of 6 years and
who
cannot attend 2 or more clock hours | 15 |
| because of their disability or
immaturity, a session of not | 16 |
| less than one clock hour may be counted as 1/2 day
of | 17 |
| attendance; however for such children whose educational | 18 |
| needs so require
a session of 4 or more clock hours may be | 19 |
| counted as a full day of attendance.
| 20 |
| (h) A recognized kindergarten which provides for only | 21 |
| 1/2 day of
attendance by each pupil shall not have more | 22 |
| than 1/2 day of attendance
counted in any one day. However, | 23 |
| kindergartens may count 2 1/2 days
of
attendance in any 5 | 24 |
| consecutive school days. When a pupil attends such a
| 25 |
| kindergarten for 2 half days on any one school day, the | 26 |
| pupil shall have
the following day as a day absent from |
|
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| school, unless the school district
obtains permission in | 2 |
| writing from the State Superintendent of Education.
| 3 |
| Attendance at kindergartens which provide for a full day of | 4 |
| attendance by
each pupil shall be counted the same as | 5 |
| attendance by first grade pupils.
Only the first year of | 6 |
| attendance in one kindergarten shall be counted,
except in | 7 |
| case of children who entered the kindergarten in their | 8 |
| fifth year
whose educational development requires a second | 9 |
| year of kindergarten as
determined under the rules and | 10 |
| regulations of the State Board of Education.
| 11 |
| (i) On the days when the Prairie State Achievement | 12 |
| Examination is
administered under subsection (c) of | 13 |
| Section 2-3.64 of this Code, the day
of attendance for a | 14 |
| pupil whose school
day must be shortened to accommodate | 15 |
| required testing procedures may
be less than 5 clock hours | 16 |
| and shall be counted towards the 176 days of actual pupil | 17 |
| attendance required under Section 10-19 of this Code, | 18 |
| provided that a sufficient number of minutes
of school work | 19 |
| in excess of 5 clock hours are first completed on other | 20 |
| school
days to compensate for the loss of school work on | 21 |
| the examination days.
| 22 |
| (G) Equalized Assessed Valuation Data.
| 23 |
| (1) For purposes of the calculation of Available Local | 24 |
| Resources required
pursuant to subsection (D), the
State Board | 25 |
| of Education shall secure from the Department of
Revenue the |
|
|
|
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| value as equalized or assessed by the Department of Revenue of
| 2 |
| all taxable property of every school district, together with | 3 |
| (i) the applicable
tax rate used in extending taxes for the | 4 |
| funds of the district as of
September 30 of the previous year
| 5 |
| and (ii) the limiting rate for all school
districts subject to | 6 |
| property tax extension limitations as imposed under the
| 7 |
| Property Tax Extension Limitation Law.
| 8 |
| The Department of Revenue shall add to the equalized | 9 |
| assessed value of all
taxable
property of each school district | 10 |
| situated entirely or partially within a county
that is or was | 11 |
| subject to the
provisions of Section 15-176 , or 15-177 , or | 12 |
| 15-178 of the Property Tax Code (a)
an amount equal to the | 13 |
| total amount by which the
homestead exemption allowed under | 14 |
| Section 15-176 , or 15-177 , or 15-178 of the Property Tax Code | 15 |
| for
real
property situated in that school district exceeds the | 16 |
| total amount that would
have been
allowed in that school | 17 |
| district if the maximum reduction under Section 15-176
was
(i) | 18 |
| $4,500 in Cook County or $3,500 in all other counties in tax | 19 |
| year 2003 or (ii) $5,000 in all counties in tax year 2004 and | 20 |
| thereafter and (b) an amount equal to the aggregate amount for | 21 |
| the taxable year of all additional exemptions under Section | 22 |
| 15-175 of the Property Tax Code for owners with a household | 23 |
| income of $30,000 or less. The county clerk of any county that | 24 |
| is or was subject to the provisions of Section 15-176 , or | 25 |
| 15-177 , or 15-178 of the Property Tax Code shall
annually | 26 |
| calculate and certify to the Department of Revenue for each |
|
|
|
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| school
district all
homestead exemption amounts under Section | 2 |
| 15-176 , or 15-177 , or 15-178 of the Property Tax Code and all | 3 |
| amounts of additional exemptions under Section 15-175 of the | 4 |
| Property Tax Code for owners with a household income of $30,000 | 5 |
| or less. It is the intent of this paragraph that if the general | 6 |
| homestead exemption for a parcel of property is determined | 7 |
| under Section 15-176 , or 15-177 , or 15-178 of the Property Tax | 8 |
| Code rather than Section 15-175, then the calculation of | 9 |
| Available Local Resources shall not be affected by the | 10 |
| difference, if any, between the amount of the general homestead | 11 |
| exemption allowed for that parcel of property under Section | 12 |
| 15-176 , or 15-177 , or 15-178 of the Property Tax Code and the | 13 |
| amount that would have been allowed had the general homestead | 14 |
| exemption for that parcel of property been determined under | 15 |
| Section 15-175 of the Property Tax Code. It is further the | 16 |
| intent of this paragraph that if additional exemptions are | 17 |
| allowed under Section 15-175 of the Property Tax Code for | 18 |
| owners with a household income of less than $30,000, then the | 19 |
| calculation of Available Local Resources shall not be affected | 20 |
| by the difference, if any, because of those additional | 21 |
| exemptions.
| 22 |
| This equalized assessed valuation, as adjusted further by | 23 |
| the requirements of
this subsection, shall be utilized in the | 24 |
| calculation of Available Local
Resources.
| 25 |
| (2) The equalized assessed valuation in paragraph (1) shall | 26 |
| be adjusted, as
applicable, in the following manner:
|
|
|
|
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| 1 |
| (a) For the purposes of calculating State aid under | 2 |
| this Section,
with respect to any part of a school district | 3 |
| within a redevelopment
project area in respect to which a | 4 |
| municipality has adopted tax
increment allocation | 5 |
| financing pursuant to the Tax Increment Allocation
| 6 |
| Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 | 7 |
| of the Illinois
Municipal Code or the Industrial Jobs | 8 |
| Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the | 9 |
| Illinois Municipal Code, no part of the current equalized
| 10 |
| assessed valuation of real property located in any such | 11 |
| project area which is
attributable to an increase above the | 12 |
| total initial equalized assessed
valuation of such | 13 |
| property shall be used as part of the equalized assessed
| 14 |
| valuation of the district, until such time as all
| 15 |
| redevelopment project costs have been paid, as provided in | 16 |
| Section 11-74.4-8
of the Tax Increment Allocation | 17 |
| Redevelopment Act or in Section 11-74.6-35 of
the | 18 |
| Industrial Jobs Recovery Law. For the purpose of
the | 19 |
| equalized assessed valuation of the
district, the total | 20 |
| initial equalized assessed valuation or the current
| 21 |
| equalized assessed valuation, whichever is lower, shall be | 22 |
| used until
such time as all redevelopment project costs | 23 |
| have been paid.
| 24 |
| (b) The real property equalized assessed valuation for | 25 |
| a school district
shall be adjusted by subtracting from the | 26 |
| real property
value as equalized or assessed by the |
|
|
|
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| 1 |
| Department of Revenue for the
district an amount computed | 2 |
| by dividing the amount of any abatement of
taxes under | 3 |
| Section 18-170 of the Property Tax Code by 3.00% for a | 4 |
| district
maintaining grades kindergarten through 12, by | 5 |
| 2.30% for a district
maintaining grades kindergarten | 6 |
| through 8, or by 1.05% for a
district
maintaining grades 9 | 7 |
| through 12 and adjusted by an amount computed by dividing
| 8 |
| the amount of any abatement of taxes under subsection (a) | 9 |
| of Section 18-165 of
the Property Tax Code by the same | 10 |
| percentage rates for district type as
specified in this | 11 |
| subparagraph (b).
| 12 |
| (3) For the 1999-2000 school year and each school year | 13 |
| thereafter, if a
school district meets all of the criteria of | 14 |
| this subsection (G)(3), the school
district's Available Local | 15 |
| Resources shall be calculated under subsection (D)
using the | 16 |
| district's Extension Limitation Equalized Assessed Valuation | 17 |
| as
calculated under this
subsection (G)(3).
| 18 |
| For purposes of this subsection (G)(3) the following terms | 19 |
| shall have
the following meanings:
| 20 |
| "Budget Year": The school year for which general State | 21 |
| aid is calculated
and
awarded under subsection (E).
| 22 |
| "Base Tax Year": The property tax levy year used to | 23 |
| calculate the Budget
Year
allocation of general State aid.
| 24 |
| "Preceding Tax Year": The property tax levy year | 25 |
| immediately preceding the
Base Tax Year.
| 26 |
| "Base Tax Year's Tax Extension": The product of the |
|
|
|
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| 1 |
| equalized assessed
valuation utilized by the County Clerk | 2 |
| in the Base Tax Year multiplied by the
limiting rate as | 3 |
| calculated by the County Clerk and defined in the Property | 4 |
| Tax
Extension Limitation Law.
| 5 |
| "Preceding Tax Year's Tax Extension": The product of | 6 |
| the equalized assessed
valuation utilized by the County | 7 |
| Clerk in the Preceding Tax Year multiplied by
the Operating | 8 |
| Tax Rate as defined in subsection (A).
| 9 |
| "Extension Limitation Ratio": A numerical ratio, | 10 |
| certified by the
County Clerk, in which the numerator is | 11 |
| the Base Tax Year's Tax
Extension and the denominator is | 12 |
| the Preceding Tax Year's Tax Extension.
| 13 |
| "Operating Tax Rate": The operating tax rate as defined | 14 |
| in subsection (A).
| 15 |
| If a school district is subject to property tax extension | 16 |
| limitations as
imposed under
the Property Tax Extension | 17 |
| Limitation Law, the State Board of Education shall
calculate | 18 |
| the Extension
Limitation
Equalized Assessed Valuation of that | 19 |
| district. For the 1999-2000 school
year, the
Extension | 20 |
| Limitation Equalized Assessed Valuation of a school district as
| 21 |
| calculated by the State Board of Education shall be equal to | 22 |
| the product of the
district's 1996 Equalized Assessed Valuation | 23 |
| and the district's Extension
Limitation Ratio. Except as | 24 |
| otherwise provided in this paragraph for a school district that | 25 |
| has approved or does approve an increase in its limiting rate, | 26 |
| for the 2000-2001 school year and each school year
thereafter,
|
|
|
|
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| 1 |
| the Extension Limitation Equalized Assessed Valuation of a | 2 |
| school district as
calculated by the State Board of Education | 3 |
| shall be equal to the product of
the Equalized Assessed | 4 |
| Valuation last used in the calculation of general State
aid and | 5 |
| the
district's Extension Limitation Ratio. If the Extension | 6 |
| Limitation
Equalized
Assessed Valuation of a school district as | 7 |
| calculated under
this subsection (G)(3) is less than the | 8 |
| district's equalized assessed valuation
as calculated pursuant | 9 |
| to subsections (G)(1) and (G)(2), then for purposes of
| 10 |
| calculating the district's general State aid for the Budget | 11 |
| Year pursuant to
subsection (E), that Extension
Limitation | 12 |
| Equalized Assessed Valuation shall be utilized to calculate the
| 13 |
| district's Available Local Resources
under subsection (D). For | 14 |
| the 2009-2010 school year and each school year thereafter, if a | 15 |
| school district has approved or does approve an increase in its | 16 |
| limiting rate, pursuant to Section 18-190 of the Property Tax | 17 |
| Code, affecting the Base Tax Year, the Extension Limitation | 18 |
| Equalized Assessed Valuation of the school district, as | 19 |
| calculated by the State Board of Education, shall be equal to | 20 |
| the product of the Equalized Assessed Valuation last used in | 21 |
| the calculation of general State aid times an amount equal to | 22 |
| one plus the percentage increase, if any, in the Consumer Price | 23 |
| Index for all Urban Consumers for all items published by the | 24 |
| United States Department of Labor for the 12-month calendar | 25 |
| year preceding the Base Tax Year, plus the Equalized Assessed | 26 |
| Valuation of new property, annexed property, and recovered tax |
|
|
|
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| 1 |
| increment value and minus the Equalized Assessed Valuation of | 2 |
| disconnected property. New property and recovered tax | 3 |
| increment value shall have the meanings set forth in the | 4 |
| Property Tax Extension Limitation Law.
| 5 |
| Partial elementary unit districts created in accordance | 6 |
| with Article 11E of this Code shall not be eligible for the | 7 |
| adjustment in this subsection (G)(3) until the fifth year | 8 |
| following the effective date of the reorganization.
| 9 |
| (4) For the purposes of calculating general State aid for | 10 |
| the 1999-2000
school year only, if a school district | 11 |
| experienced a triennial reassessment on
the equalized assessed | 12 |
| valuation used in calculating its general State
financial aid | 13 |
| apportionment for the 1998-1999 school year, the State Board of
| 14 |
| Education shall calculate the Extension Limitation Equalized | 15 |
| Assessed Valuation
that would have been used to calculate the | 16 |
| district's 1998-1999 general State
aid. This amount shall equal | 17 |
| the product of the equalized assessed valuation
used to
| 18 |
| calculate general State aid for the 1997-1998 school year and | 19 |
| the district's
Extension Limitation Ratio. If the Extension | 20 |
| Limitation Equalized Assessed
Valuation of the school district | 21 |
| as calculated under this paragraph (4) is
less than the | 22 |
| district's equalized assessed valuation utilized in | 23 |
| calculating
the
district's 1998-1999 general State aid | 24 |
| allocation, then for purposes of
calculating the district's | 25 |
| general State aid pursuant to paragraph (5) of
subsection (E),
| 26 |
| that Extension Limitation Equalized Assessed Valuation shall |
|
|
|
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| 1 |
| be utilized to
calculate the district's Available Local | 2 |
| Resources.
| 3 |
| (5) For school districts having a majority of their | 4 |
| equalized assessed
valuation in any county except Cook, DuPage, | 5 |
| Kane, Lake, McHenry, or Will, if
the amount of general State | 6 |
| aid allocated to the school district for the
1999-2000 school | 7 |
| year under the provisions of subsection (E), (H), and (J) of
| 8 |
| this Section is less than the amount of general State aid | 9 |
| allocated to the
district for the 1998-1999 school year under | 10 |
| these subsections, then the
general
State aid of the district | 11 |
| for the 1999-2000 school year only shall be increased
by the | 12 |
| difference between these amounts. The total payments made under | 13 |
| this
paragraph (5) shall not exceed $14,000,000. Claims shall | 14 |
| be prorated if they
exceed $14,000,000.
| 15 |
| (H) Supplemental General State Aid.
| 16 |
| (1) In addition to the general State aid a school district | 17 |
| is allotted
pursuant to subsection (E), qualifying school | 18 |
| districts shall receive a grant,
paid in conjunction with a | 19 |
| district's payments of general State aid, for
supplemental | 20 |
| general State aid based upon the concentration level of | 21 |
| children
from low-income households within the school | 22 |
| district.
Supplemental State aid grants provided for school | 23 |
| districts under this
subsection shall be appropriated for | 24 |
| distribution to school districts as part
of the same line item | 25 |
| in which the general State financial aid of school
districts is |
|
|
|
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| 1 |
| appropriated under this Section.
If the appropriation in any | 2 |
| fiscal year for general State aid and
supplemental general | 3 |
| State aid is insufficient to pay the amounts required
under the | 4 |
| general State aid and supplemental general State aid | 5 |
| calculations,
then the
State Board of Education shall ensure | 6 |
| that
each school district receives the full amount due for | 7 |
| general State aid
and the remainder of the appropriation shall | 8 |
| be used
for supplemental general State aid, which the State | 9 |
| Board of Education shall
calculate and pay to eligible | 10 |
| districts on a prorated basis.
| 11 |
| (1.5) This paragraph (1.5) applies only to those school | 12 |
| years
preceding the 2003-2004 school year.
For purposes of this
| 13 |
| subsection (H), the term "Low-Income Concentration Level" | 14 |
| shall be the
low-income
eligible pupil count from the most | 15 |
| recently available federal census divided by
the Average Daily | 16 |
| Attendance of the school district.
If, however, (i) the | 17 |
| percentage decrease from the 2 most recent federal
censuses
in | 18 |
| the low-income eligible pupil count of a high school district | 19 |
| with fewer
than 400 students exceeds by 75% or more the | 20 |
| percentage change in the total
low-income eligible pupil count | 21 |
| of contiguous elementary school districts,
whose boundaries | 22 |
| are coterminous with the high school district,
or (ii) a high | 23 |
| school district within 2 counties and serving 5 elementary
| 24 |
| school
districts, whose boundaries are coterminous with the | 25 |
| high school
district, has a percentage decrease from the 2 most | 26 |
| recent federal
censuses in the low-income eligible pupil count |
|
|
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| and there is a percentage
increase in the total low-income | 2 |
| eligible pupil count of a majority of the
elementary school | 3 |
| districts in excess of 50% from the 2 most recent
federal | 4 |
| censuses, then
the
high school district's low-income eligible | 5 |
| pupil count from the earlier federal
census
shall be the number | 6 |
| used as the low-income eligible pupil count for the high
school | 7 |
| district, for purposes of this subsection (H).
The changes made | 8 |
| to this paragraph (1) by Public Act 92-28 shall apply to
| 9 |
| supplemental general State aid
grants for school years | 10 |
| preceding the 2003-2004 school year that are paid
in fiscal | 11 |
| year 1999 or thereafter
and to
any State aid payments made in | 12 |
| fiscal year 1994 through fiscal year
1998 pursuant to | 13 |
| subsection 1(n) of Section 18-8 of this Code (which was
| 14 |
| repealed on July 1, 1998), and any high school district that is | 15 |
| affected by
Public Act 92-28 is
entitled to a
recomputation of | 16 |
| its supplemental general State aid grant or State aid
paid in | 17 |
| any of those fiscal years. This recomputation shall not be
| 18 |
| affected by any other funding.
| 19 |
| (1.10) This paragraph (1.10) applies to the 2003-2004 | 20 |
| school year
and each school year thereafter. For purposes of | 21 |
| this subsection (H), the
term "Low-Income Concentration Level" | 22 |
| shall, for each fiscal year, be the
low-income eligible
pupil | 23 |
| count
as of July 1 of the immediately preceding fiscal year
(as | 24 |
| determined by the Department of Human Services based
on the | 25 |
| number of pupils
who are eligible for at least one of the | 26 |
| following
low income programs: Medicaid, the Children's Health |
|
|
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| Insurance Program, TANF, or Food Stamps,
excluding pupils who | 2 |
| are eligible for services provided by the Department
of | 3 |
| Children and Family Services,
averaged over
the 2 immediately | 4 |
| preceding fiscal years for fiscal year 2004 and over the 3
| 5 |
| immediately preceding fiscal years for each fiscal year | 6 |
| thereafter)
divided by the Average Daily Attendance of the | 7 |
| school district.
| 8 |
| (2) Supplemental general State aid pursuant to this | 9 |
| subsection (H) shall
be
provided as follows for the 1998-1999, | 10 |
| 1999-2000, and 2000-2001 school years
only:
| 11 |
| (a) For any school district with a Low Income | 12 |
| Concentration Level of at
least 20% and less than 35%, the | 13 |
| grant for any school year
shall be $800
multiplied by the | 14 |
| low income eligible pupil count.
| 15 |
| (b) For any school district with a Low Income | 16 |
| Concentration Level of at
least 35% and less than 50%, the | 17 |
| grant for the 1998-1999 school year shall be
$1,100 | 18 |
| multiplied by the low income eligible pupil count.
| 19 |
| (c) For any school district with a Low Income | 20 |
| Concentration Level of at
least 50% and less than 60%, the | 21 |
| grant for the 1998-99 school year shall be
$1,500 | 22 |
| multiplied by the low income eligible pupil count.
| 23 |
| (d) For any school district with a Low Income | 24 |
| Concentration Level of 60%
or more, the grant for the | 25 |
| 1998-99 school year shall be $1,900 multiplied by
the low | 26 |
| income eligible pupil count.
|
|
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| (e) For the 1999-2000 school year, the per pupil amount | 2 |
| specified in
subparagraphs (b), (c), and (d) immediately | 3 |
| above shall be increased to $1,243,
$1,600, and $2,000, | 4 |
| respectively.
| 5 |
| (f) For the 2000-2001 school year, the per pupil | 6 |
| amounts specified in
subparagraphs (b), (c), and (d) | 7 |
| immediately above shall be
$1,273, $1,640, and $2,050, | 8 |
| respectively.
| 9 |
| (2.5) Supplemental general State aid pursuant to this | 10 |
| subsection (H)
shall be provided as follows for the 2002-2003 | 11 |
| school year:
| 12 |
| (a) For any school district with a Low Income | 13 |
| Concentration Level of less
than 10%, the grant for each | 14 |
| school year shall be $355 multiplied by the low
income | 15 |
| eligible pupil count.
| 16 |
| (b) For any school district with a Low Income | 17 |
| Concentration
Level of at least 10% and less than 20%, the | 18 |
| grant for each school year shall
be $675
multiplied by the | 19 |
| low income eligible pupil
count.
| 20 |
| (c) For any school district with a Low Income | 21 |
| Concentration
Level of at least 20% and less than 35%, the | 22 |
| grant for each school year shall
be $1,330
multiplied by | 23 |
| the low income eligible pupil
count.
| 24 |
| (d) For any school district with a Low Income | 25 |
| Concentration
Level of at least 35% and less than 50%, the | 26 |
| grant for each school year shall
be $1,362
multiplied by |
|
|
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| the low income eligible pupil
count.
| 2 |
| (e) For any school district with a Low Income | 3 |
| Concentration
Level of at least 50% and less than 60%, the | 4 |
| grant for each school year shall
be $1,680
multiplied by | 5 |
| the low income eligible pupil
count.
| 6 |
| (f) For any school district with a Low Income | 7 |
| Concentration
Level of 60% or more, the grant for each | 8 |
| school year shall be $2,080
multiplied by the low income | 9 |
| eligible pupil count.
| 10 |
| (2.10) Except as otherwise provided, supplemental general | 11 |
| State aid
pursuant to this subsection
(H) shall be provided as | 12 |
| follows for the 2003-2004 school year and each
school year | 13 |
| thereafter:
| 14 |
| (a) For any school district with a Low Income | 15 |
| Concentration
Level of 15% or less, the grant for each | 16 |
| school year
shall be $355 multiplied by the low income | 17 |
| eligible pupil count.
| 18 |
| (b) For any school district with a Low Income | 19 |
| Concentration
Level greater than 15%, the grant for each | 20 |
| school year shall be
$294.25 added to the product of $2,700 | 21 |
| and the square of the Low
Income Concentration Level, all | 22 |
| multiplied by the low income
eligible pupil count.
| 23 |
| For the 2003-2004 school year and each school year | 24 |
| thereafter through the 2008-2009 school year only, the grant | 25 |
| shall be no less than the
grant
for
the 2002-2003 school year. | 26 |
| For the 2009-2010 school year only, the grant shall
be no
less |
|
|
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| than the grant for the 2002-2003 school year multiplied by | 2 |
| 0.66. For the 2010-2011
school year only, the grant shall be no | 3 |
| less than the grant for the 2002-2003
school year
multiplied by | 4 |
| 0.33. Notwithstanding the provisions of this paragraph to the | 5 |
| contrary, if for any school year supplemental general State aid | 6 |
| grants are prorated as provided in paragraph (1) of this | 7 |
| subsection (H), then the grants under this paragraph shall be | 8 |
| prorated.
| 9 |
| For the 2003-2004 school year only, the grant shall be no | 10 |
| greater
than the grant received during the 2002-2003 school | 11 |
| year added to the
product of 0.25 multiplied by the difference | 12 |
| between the grant amount
calculated under subsection (a) or (b) | 13 |
| of this paragraph (2.10), whichever
is applicable, and the | 14 |
| grant received during the 2002-2003 school year.
For the | 15 |
| 2004-2005 school year only, the grant shall be no greater than
| 16 |
| the grant received during the 2002-2003 school year added to | 17 |
| the
product of 0.50 multiplied by the difference between the | 18 |
| grant amount
calculated under subsection (a) or (b) of this | 19 |
| paragraph (2.10), whichever
is applicable, and the grant | 20 |
| received during the 2002-2003 school year.
For the 2005-2006 | 21 |
| school year only, the grant shall be no greater than
the grant | 22 |
| received during the 2002-2003 school year added to the
product | 23 |
| of 0.75 multiplied by the difference between the grant amount
| 24 |
| calculated under subsection (a) or (b) of this paragraph | 25 |
| (2.10), whichever
is applicable, and the grant received during | 26 |
| the 2002-2003
school year.
|
|
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| (3) School districts with an Average Daily Attendance of | 2 |
| more than 1,000
and less than 50,000 that qualify for | 3 |
| supplemental general State aid pursuant
to this subsection | 4 |
| shall submit a plan to the State Board of Education prior to
| 5 |
| October 30 of each year for the use of the funds resulting from | 6 |
| this grant of
supplemental general State aid for the | 7 |
| improvement of
instruction in which priority is given to | 8 |
| meeting the education needs of
disadvantaged children. Such | 9 |
| plan shall be submitted in accordance with
rules and | 10 |
| regulations promulgated by the State Board of Education.
| 11 |
| (4) School districts with an Average Daily Attendance of | 12 |
| 50,000 or more
that qualify for supplemental general State aid | 13 |
| pursuant to this subsection
shall be required to distribute | 14 |
| from funds available pursuant to this Section,
no less than | 15 |
| $261,000,000 in accordance with the following requirements:
| 16 |
| (a) The required amounts shall be distributed to the | 17 |
| attendance centers
within the district in proportion to the | 18 |
| number of pupils enrolled at each
attendance center who are | 19 |
| eligible to receive free or reduced-price lunches or
| 20 |
| breakfasts under the federal Child Nutrition Act of 1966 | 21 |
| and under the National
School Lunch Act during the | 22 |
| immediately preceding school year.
| 23 |
| (b) The distribution of these portions of supplemental | 24 |
| and general State
aid among attendance centers according to | 25 |
| these requirements shall not be
compensated for or | 26 |
| contravened by adjustments of the total of other funds
|
|
|
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| appropriated to any attendance centers, and the Board of | 2 |
| Education shall
utilize funding from one or several sources | 3 |
| in order to fully implement this
provision annually prior | 4 |
| to the opening of school.
| 5 |
| (c) Each attendance center shall be provided by the
| 6 |
| school district a distribution of noncategorical funds and | 7 |
| other
categorical funds to which an attendance center is | 8 |
| entitled under law in
order that the general State aid and | 9 |
| supplemental general State aid provided
by application of | 10 |
| this subsection supplements rather than supplants the
| 11 |
| noncategorical funds and other categorical funds provided | 12 |
| by the school
district to the attendance centers.
| 13 |
| (d) Any funds made available under this subsection that | 14 |
| by reason of the
provisions of this subsection are not
| 15 |
| required to be allocated and provided to attendance centers | 16 |
| may be used and
appropriated by the board of the district | 17 |
| for any lawful school purpose.
| 18 |
| (e) Funds received by an attendance center
pursuant to | 19 |
| this
subsection shall be used
by the attendance center at | 20 |
| the discretion
of the principal and local school council | 21 |
| for programs to improve educational
opportunities at | 22 |
| qualifying schools through the following programs and
| 23 |
| services: early childhood education, reduced class size or | 24 |
| improved adult to
student classroom ratio, enrichment | 25 |
| programs, remedial assistance, attendance
improvement, and | 26 |
| other educationally beneficial expenditures which
|
|
|
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| 1 |
| supplement
the regular and basic programs as determined by | 2 |
| the State Board of Education.
Funds provided shall not be | 3 |
| expended for any political or lobbying purposes
as defined | 4 |
| by board rule.
| 5 |
| (f) Each district subject to the provisions of this | 6 |
| subdivision (H)(4)
shall submit an
acceptable plan to meet | 7 |
| the educational needs of disadvantaged children, in
| 8 |
| compliance with the requirements of this paragraph, to the | 9 |
| State Board of
Education prior to July 15 of each year. | 10 |
| This plan shall be consistent with the
decisions of local | 11 |
| school councils concerning the school expenditure plans
| 12 |
| developed in accordance with part 4 of Section 34-2.3. The | 13 |
| State Board shall
approve or reject the plan within 60 days | 14 |
| after its submission. If the plan is
rejected, the district | 15 |
| shall give written notice of intent to modify the plan
| 16 |
| within 15 days of the notification of rejection and then | 17 |
| submit a modified plan
within 30 days after the date of the | 18 |
| written notice of intent to modify.
Districts may amend | 19 |
| approved plans pursuant to rules promulgated by the State
| 20 |
| Board of Education.
| 21 |
| Upon notification by the State Board of Education that | 22 |
| the district has
not submitted a plan prior to July 15 or a | 23 |
| modified plan within the time
period specified herein, the
| 24 |
| State aid funds affected by that plan or modified plan | 25 |
| shall be withheld by the
State Board of Education until a | 26 |
| plan or modified plan is submitted.
|
|
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| 1 |
| If the district fails to distribute State aid to | 2 |
| attendance centers in
accordance with an approved plan, the | 3 |
| plan for the following year shall
allocate funds, in | 4 |
| addition to the funds otherwise required by this
| 5 |
| subsection, to those attendance centers which were | 6 |
| underfunded during the
previous year in amounts equal to | 7 |
| such underfunding.
| 8 |
| For purposes of determining compliance with this | 9 |
| subsection in relation
to the requirements of attendance | 10 |
| center funding, each district subject to the
provisions of | 11 |
| this
subsection shall submit as a separate document by | 12 |
| December 1 of each year a
report of expenditure data for | 13 |
| the prior year in addition to any
modification of its | 14 |
| current plan. If it is determined that there has been
a | 15 |
| failure to comply with the expenditure provisions of this | 16 |
| subsection
regarding contravention or supplanting, the | 17 |
| State Superintendent of
Education shall, within 60 days of | 18 |
| receipt of the report, notify the
district and any affected | 19 |
| local school council. The district shall within
45 days of | 20 |
| receipt of that notification inform the State | 21 |
| Superintendent of
Education of the remedial or corrective | 22 |
| action to be taken, whether by
amendment of the current | 23 |
| plan, if feasible, or by adjustment in the plan
for the | 24 |
| following year. Failure to provide the expenditure report | 25 |
| or the
notification of remedial or corrective action in a | 26 |
| timely manner shall
result in a withholding of the affected |
|
|
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| 1 |
| funds.
| 2 |
| The State Board of Education shall promulgate rules and | 3 |
| regulations
to implement the provisions of this | 4 |
| subsection. No funds shall be released
under this | 5 |
| subdivision (H)(4) to any district that has not submitted a | 6 |
| plan
that has been approved by the State Board of | 7 |
| Education.
| 8 |
| (I) (Blank).
| 9 |
| (J) Supplementary Grants in Aid.
| 10 |
| (1) Notwithstanding any other provisions of this Section, | 11 |
| the amount of the
aggregate general State aid in combination | 12 |
| with supplemental general State aid
under this Section for | 13 |
| which
each school district is eligible shall be no
less than | 14 |
| the amount of the aggregate general State aid entitlement that | 15 |
| was
received by the district under Section
18-8 (exclusive of | 16 |
| amounts received
under subsections 5(p) and 5(p-5) of that | 17 |
| Section)
for the 1997-98 school year,
pursuant to the | 18 |
| provisions of that Section as it was then in effect.
If a | 19 |
| school district qualifies to receive a supplementary payment | 20 |
| made under
this subsection (J), the amount
of the aggregate | 21 |
| general State aid in combination with supplemental general
| 22 |
| State aid under this Section
which that district is eligible to | 23 |
| receive for each school year shall be no less than the amount | 24 |
| of the aggregate
general State aid entitlement that was |
|
|
|
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| 1 |
| received by the district under
Section 18-8 (exclusive of | 2 |
| amounts received
under subsections 5(p) and 5(p-5) of that | 3 |
| Section)
for the 1997-1998 school year, pursuant to the | 4 |
| provisions of that
Section as it was then in effect.
| 5 |
| (2) If, as provided in paragraph (1) of this subsection | 6 |
| (J), a school
district is to receive aggregate general State | 7 |
| aid in
combination with supplemental general State aid under | 8 |
| this Section for the 1998-99 school year and any subsequent | 9 |
| school
year that in any such school year is less than the | 10 |
| amount of the aggregate
general
State
aid entitlement that the | 11 |
| district received for the 1997-98 school year, the
school | 12 |
| district shall also receive, from a separate appropriation made | 13 |
| for
purposes of this subsection (J), a supplementary payment | 14 |
| that is equal to the
amount of the difference in the aggregate | 15 |
| State aid figures as described in
paragraph (1).
| 16 |
| (3) (Blank).
| 17 |
| (K) Grants to Laboratory and Alternative Schools.
| 18 |
| In calculating the amount to be paid to the governing board | 19 |
| of a public
university that operates a laboratory school under | 20 |
| this Section or to any
alternative school that is operated by a | 21 |
| regional superintendent of schools,
the State
Board of | 22 |
| Education shall require by rule such reporting requirements as | 23 |
| it
deems necessary.
| 24 |
| As used in this Section, "laboratory school" means a public | 25 |
| school which is
created and operated by a public university and |
|
|
|
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| 1 |
| approved by the State Board of
Education. The governing board | 2 |
| of a public university which receives funds
from the State | 3 |
| Board under this subsection (K) may not increase the number of
| 4 |
| students enrolled in its laboratory
school from a single | 5 |
| district, if that district is already sending 50 or more
| 6 |
| students, except under a mutual agreement between the school | 7 |
| board of a
student's district of residence and the university | 8 |
| which operates the
laboratory school. A laboratory school may | 9 |
| not have more than 1,000 students,
excluding students with | 10 |
| disabilities in a special education program.
| 11 |
| As used in this Section, "alternative school" means a | 12 |
| public school which is
created and operated by a Regional | 13 |
| Superintendent of Schools and approved by
the State Board of | 14 |
| Education. Such alternative schools may offer courses of
| 15 |
| instruction for which credit is given in regular school | 16 |
| programs, courses to
prepare students for the high school | 17 |
| equivalency testing program or vocational
and occupational | 18 |
| training. A regional superintendent of schools may contract
| 19 |
| with a school district or a public community college district | 20 |
| to operate an
alternative school. An alternative school serving | 21 |
| more than one educational
service region may be established by | 22 |
| the regional superintendents of schools
of the affected | 23 |
| educational service regions. An alternative school
serving | 24 |
| more than one educational service region may be operated under | 25 |
| such
terms as the regional superintendents of schools of those | 26 |
| educational service
regions may agree.
|
|
|
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| 1 |
| Each laboratory and alternative school shall file, on forms | 2 |
| provided by the
State Superintendent of Education, an annual | 3 |
| State aid claim which states the
Average Daily Attendance of | 4 |
| the school's students by month. The best 3 months'
Average | 5 |
| Daily Attendance shall be computed for each school.
The general | 6 |
| State aid entitlement shall be computed by multiplying the
| 7 |
| applicable Average Daily Attendance by the Foundation Level as | 8 |
| determined under
this Section.
| 9 |
| (L) Payments, Additional Grants in Aid and Other Requirements.
| 10 |
| (1) For a school district operating under the financial | 11 |
| supervision
of an Authority created under Article 34A, the | 12 |
| general State aid otherwise
payable to that district under this | 13 |
| Section, but not the supplemental general
State aid, shall be | 14 |
| reduced by an amount equal to the budget for
the operations of | 15 |
| the Authority as certified by the Authority to the State
Board | 16 |
| of Education, and an amount equal to such reduction shall be | 17 |
| paid
to the Authority created for such district for its | 18 |
| operating expenses in
the manner provided in Section 18-11. The | 19 |
| remainder
of general State school aid for any such district | 20 |
| shall be paid in accordance
with Article 34A when that Article | 21 |
| provides for a disposition other than that
provided by this | 22 |
| Article.
| 23 |
| (2) (Blank).
| 24 |
| (3) Summer school. Summer school payments shall be made as | 25 |
| provided in
Section 18-4.3.
|
|
|
|
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| 1 |
| (M) Education Funding Advisory Board.
| 2 |
| The Education Funding Advisory
Board, hereinafter in this | 3 |
| subsection (M) referred to as the "Board", is hereby
created. | 4 |
| The Board
shall consist of 5 members who are appointed by the | 5 |
| Governor, by and with the
advice and consent of the Senate. The | 6 |
| members appointed shall include
representatives of education, | 7 |
| business, and the general public. One of the
members so | 8 |
| appointed shall be
designated by the Governor at the time the | 9 |
| appointment is made as the
chairperson of the
Board.
The | 10 |
| initial members of the Board may
be appointed any time after | 11 |
| the effective date of this amendatory Act of
1997. The regular | 12 |
| term of each member of the
Board shall be for 4 years from the | 13 |
| third Monday of January of the
year in which the term of the | 14 |
| member's appointment is to commence, except that
of the 5 | 15 |
| initial members appointed to serve on the
Board, the member who | 16 |
| is appointed as the chairperson shall serve for
a term that | 17 |
| commences on the date of his or her appointment and expires on | 18 |
| the
third Monday of January, 2002, and the remaining 4 members, | 19 |
| by lots drawn at
the first meeting of the Board that is
held
| 20 |
| after all 5 members are appointed, shall determine 2 of their | 21 |
| number to serve
for terms that commence on the date of their
| 22 |
| respective appointments and expire on the third
Monday of | 23 |
| January, 2001,
and 2 of their number to serve for terms that | 24 |
| commence
on the date of their respective appointments and | 25 |
| expire on the third Monday
of January, 2000. All members |
|
|
|
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|
| 1 |
| appointed to serve on the
Board shall serve until their | 2 |
| respective successors are
appointed and confirmed. Vacancies | 3 |
| shall be filled in the same manner as
original appointments. If | 4 |
| a vacancy in membership occurs at a time when the
Senate is not | 5 |
| in session, the Governor shall make a temporary appointment | 6 |
| until
the next meeting of the Senate, when he or she shall | 7 |
| appoint, by and with the
advice and consent of the Senate, a | 8 |
| person to fill that membership for the
unexpired term. If the | 9 |
| Senate is not in session when the initial appointments
are | 10 |
| made, those appointments shall
be made as in the case of | 11 |
| vacancies.
| 12 |
| The Education Funding Advisory Board shall be deemed | 13 |
| established,
and the initial
members appointed by the Governor | 14 |
| to serve as members of the
Board shall take office,
on the date | 15 |
| that the
Governor makes his or her appointment of the fifth | 16 |
| initial member of the
Board, whether those initial members are | 17 |
| then serving
pursuant to appointment and confirmation or | 18 |
| pursuant to temporary appointments
that are made by the | 19 |
| Governor as in the case of vacancies.
| 20 |
| The State Board of Education shall provide such staff | 21 |
| assistance to the
Education Funding Advisory Board as is | 22 |
| reasonably required for the proper
performance by the Board of | 23 |
| its responsibilities.
| 24 |
| For school years after the 2000-2001 school year, the | 25 |
| Education
Funding Advisory Board, in consultation with the | 26 |
| State Board of Education,
shall make recommendations as |
|
|
|
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| 1 |
| provided in this subsection (M) to the General
Assembly for the | 2 |
| foundation level under subdivision (B)(3) of this Section and
| 3 |
| for the
supplemental general State aid grant level under | 4 |
| subsection (H) of this Section
for districts with high | 5 |
| concentrations of children from poverty. The
recommended | 6 |
| foundation level shall be determined based on a methodology | 7 |
| which
incorporates the basic education expenditures of | 8 |
| low-spending schools
exhibiting high academic performance. The | 9 |
| Education Funding Advisory Board
shall make such | 10 |
| recommendations to the General Assembly on January 1 of odd
| 11 |
| numbered years, beginning January 1, 2001.
| 12 |
| (N) (Blank).
| 13 |
| (O) References.
| 14 |
| (1) References in other laws to the various subdivisions of
| 15 |
| Section 18-8 as that Section existed before its repeal and | 16 |
| replacement by this
Section 18-8.05 shall be deemed to refer to | 17 |
| the corresponding provisions of
this Section 18-8.05, to the | 18 |
| extent that those references remain applicable.
| 19 |
| (2) References in other laws to State Chapter 1 funds shall | 20 |
| be deemed to
refer to the supplemental general State aid | 21 |
| provided under subsection (H) of
this Section.
| 22 |
| (P) Public Act 93-838 and Public Act 93-808 make inconsistent | 23 |
| changes to this Section. Under Section 6 of the Statute on |
|
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| Statutes there is an irreconcilable conflict between Public Act | 2 |
| 93-808 and Public Act 93-838. Public Act 93-838, being the last | 3 |
| acted upon, is controlling. The text of Public Act 93-838 is | 4 |
| the law regardless of the text of Public Act 93-808. | 5 |
| (Source: P.A. 95-331, eff. 8-21-07; 95-644, eff. 10-12-07; | 6 |
| 95-707, eff. 1-11-08; 95-744, eff. 7-18-08; 95-903, eff. | 7 |
| 8-25-08; 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300, eff. | 8 |
| 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09; revised | 9 |
| 10-23-09.)
| 10 |
| Section 90. The State Mandates Act is amended by adding | 11 |
| Section 8.34 as follows: | 12 |
| (30 ILCS 805/8.34 new) | 13 |
| Sec. 8.34. Exempt mandate. Notwithstanding Sections 6 and 8 | 14 |
| of this Act, no reimbursement by the State is required for the | 15 |
| implementation of any mandate created by this amendatory Act of | 16 |
| the 96th General Assembly. | 17 |
| Section 95. No acceleration or delay. Where this Act makes | 18 |
| changes in a statute that is represented in this Act by text | 19 |
| that is not yet or no longer in effect (for example, a Section | 20 |
| represented by multiple versions), the use of that text does | 21 |
| not accelerate or delay the taking effect of (i) the changes | 22 |
| made by this Act or (ii) provisions derived from any other | 23 |
| Public Act.
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| Section 99. Effective date. This Act takes effect upon | 2 |
| becoming law.
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INDEX
| 2 |
|
Statutes amended in order of appearance
|
| 3 |
| 20 ILCS 620/6 | from Ch. 67 1/2, par. 1006 |
| 4 |
| 35 ILCS 200/9-147 new |
|
| 5 |
| 35 ILCS 200/15-10 |
|
| 6 |
| 35 ILCS 200/15-170 |
|
| 7 |
| 35 ILCS 200/15-175 |
|
| 8 |
| 35 ILCS 200/15-178 new |
|
| 9 |
| 35 ILCS 200/18-179 new |
|
| 10 |
| 35 ILCS 200/18-185 |
|
| 11 |
| 35 ILCS 200/20-178 |
|
| 12 |
| 55 ILCS 85/6 | from Ch. 34, par. 7006 |
| 13 |
| 65 ILCS 5/11-74.4-9 | from Ch. 24, par. 11-74.4-9 |
| 14 |
| 65 ILCS 110/45 |
|
| 15 |
| 105 ILCS 5/18-8.05 |
|
| 16 |
| 30 ILCS 805/8.34 new |
|
| |
|