Illinois General Assembly - Full Text of SB0318
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Full Text of SB0318  99th General Assembly

SB0318sam001 99TH GENERAL ASSEMBLY

Sen. John J. Cullerton

Filed: 8/3/2015

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 318

2    AMENDMENT NO. ______. Amend Senate Bill 318 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-190, 18-205, 18-213, and 18-214 and by
6adding Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", except as otherwise provided in
15this paragraph, means (a) the lesser of 5% or the percentage
16increase in the Consumer Price Index during the 12-month

 

 

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1calendar year preceding the levy year or (b) the rate of
2increase approved by voters under Section 18-205. For the 2016
3levy year only, "extension limitation" means (i) for each
4taxing district having the majority of its 2015 equalized
5assessed value outside of Cook County, 0% or the rate of
6increase approved by the voters under Section 18-205 and (ii)
7for each taxing district having the majority of its 2015
8equalized assessed value within Cook County, (a) the lesser of
95% or the percentage increase in the Consumer Price Index
10during the 12-month calendar year preceding the levy year or
11(b) the rate of increase approved by voters under Section
1218-205. For the 2017 levy year only, "extension limitation"
13means 0% or the rate of increase approved by the voters under
14Section 18-205. For the 2018 levy year only, "extension
15limitation" means (i) for each taxing district having the
16majority of its 2015 equalized assessed value within Cook
17County, 0% or the rate of increase approved by the voters under
18Section 18-205 and (ii) for each taxing district having the
19majority of its 2015 equalized assessed value outside of Cook
20County, (a) the lesser of 5% or the percentage increase in the
21Consumer Price Index during the 12-month calendar year
22preceding the levy year or (b) the rate of increase approved by
23voters under Section 18-205.
24    "Affected county" means a county of 3,000,000 or more
25inhabitants or a county contiguous to a county of 3,000,000 or
26more inhabitants.

 

 

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1    "Taxing district" has the same meaning provided in Section
21-150, except as otherwise provided in this Section. For the
31991 through 1994 levy years only, "taxing district" includes
4only each non-home rule taxing district having the majority of
5its 1990 equalized assessed value within any county or counties
6contiguous to a county with 3,000,000 or more inhabitants.
7Beginning with the 1995 levy year and through the 2015 levy
8year, and beginning again with the 2019 levy year, "taxing
9district" includes only each non-home rule taxing district
10subject to this Law before the 1995 levy year and each non-home
11rule taxing district not subject to this Law before the 1995
12levy year having the majority of its 1994 equalized assessed
13value in an affected county or counties. Beginning with the
14levy year in which this Law becomes applicable to a taxing
15district as provided in Section 18-213, "taxing district" also
16includes those taxing districts made subject to this Law as
17provided in Section 18-213. For the 2016 levy year, "taxing
18district" includes only: (1) each taxing district that (A) has
19the majority of its 2015 equalized assessed value within Cook
20County and (B) was subject to this Law in the 2015 levy year,
21and (2) each taxing district, as defined in Section 1-150, that
22has the majority of its 2015 equalized assessed value outside
23of Cook County, including home rule units having the majority
24of their 2015 equalized assessed value outside of Cook County.
25For the 2017 levy year, "taxing district" has the same meaning
26provided in Section 1-150, and includes home rule units. For

 

 

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1the 2018 levy year, "taxing district" includes only: (1) each
2taxing district subject to this Law during the 2015 levy year,
3(2) each home rule and non-home rule taxing district that has
4the majority of its 2015 equalized assessed value within Cook
5County, and (3) those taxing districts made subject to this Law
6as provided in Section 18-213.
7    "Aggregate extension" for taxing districts to which this
8Law applied before the 1995 levy year means the annual
9corporate extension for the taxing district and those special
10purpose extensions that are made annually for the taxing
11district, excluding special purpose extensions: (a) made for
12the taxing district to pay interest or principal on general
13obligation bonds that were approved by referendum; (b) made for
14any taxing district to pay interest or principal on general
15obligation bonds issued before October 1, 1991; (c) made for
16any taxing district to pay interest or principal on bonds
17issued to refund or continue to refund those bonds issued
18before October 1, 1991; (d) made for any taxing district to pay
19interest or principal on bonds issued to refund or continue to
20refund bonds issued after October 1, 1991 that were approved by
21referendum; (e) made for any taxing district to pay interest or
22principal on revenue bonds issued before October 1, 1991 for
23payment of which a property tax levy or the full faith and
24credit of the unit of local government is pledged; however, a
25tax for the payment of interest or principal on those bonds
26shall be made only after the governing body of the unit of

 

 

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1local government finds that all other sources for payment are
2insufficient to make those payments; (f) made for payments
3under a building commission lease when the lease payments are
4for the retirement of bonds issued by the commission before
5October 1, 1991, to pay for the building project; (g) made for
6payments due under installment contracts entered into before
7October 1, 1991; (h) made for payments of principal and
8interest on bonds issued under the Metropolitan Water
9Reclamation District Act to finance construction projects
10initiated before October 1, 1991; (i) made for payments of
11principal and interest on limited bonds, as defined in Section
123 of the Local Government Debt Reform Act, in an amount not to
13exceed the debt service extension base less the amount in items
14(b), (c), (e), and (h) of this definition for non-referendum
15obligations, except obligations initially issued pursuant to
16referendum; (j) made for payments of principal and interest on
17bonds issued under Section 15 of the Local Government Debt
18Reform Act; (k) made by a school district that participates in
19the Special Education District of Lake County, created by
20special education joint agreement under Section 10-22.31 of the
21School Code, for payment of the school district's share of the
22amounts required to be contributed by the Special Education
23District of Lake County to the Illinois Municipal Retirement
24Fund under Article 7 of the Illinois Pension Code; the amount
25of any extension under this item (k) shall be certified by the
26school district to the county clerk; (l) made to fund expenses

 

 

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1of providing joint recreational programs for the handicapped
2under Section 5-8 of the Park District Code or Section 11-95-14
3of the Illinois Municipal Code; (m) made for temporary
4relocation loan repayment purposes pursuant to Sections 2-3.77
5and 17-2.2d of the School Code; (n) made for payment of
6principal and interest on any bonds issued under the authority
7of Section 17-2.2d of the School Code; (o) made for
8contributions to a firefighter's pension fund created under
9Article 4 of the Illinois Pension Code, to the extent of the
10amount certified under item (5) of Section 4-134 of the
11Illinois Pension Code; and (p) made for road purposes in the
12first year after a township assumes the rights, powers, duties,
13assets, property, liabilities, obligations, and
14responsibilities of a road district abolished under the
15provisions of Section 6-133 of the Illinois Highway Code; and
16(q) for the 2016 and 2017 levy years, made for public safety
17purposes.
18    "Aggregate extension" for the taxing districts to which
19this Law did not apply before the 1995 levy year (except taxing
20districts subject to this Law in accordance with Section 18-213
21or this amendatory Act of the 99th General Assembly) means the
22annual corporate extension for the taxing district and those
23special purpose extensions that are made annually for the
24taxing district, excluding special purpose extensions: (a)
25made for the taxing district to pay interest or principal on
26general obligation bonds that were approved by referendum; (b)

 

 

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1made for any taxing district to pay interest or principal on
2general obligation bonds issued before March 1, 1995; (c) made
3for any taxing district to pay interest or principal on bonds
4issued to refund or continue to refund those bonds issued
5before March 1, 1995; (d) made for any taxing district to pay
6interest or principal on bonds issued to refund or continue to
7refund bonds issued after March 1, 1995 that were approved by
8referendum; (e) made for any taxing district to pay interest or
9principal on revenue bonds issued before March 1, 1995 for
10payment of which a property tax levy or the full faith and
11credit of the unit of local government is pledged; however, a
12tax for the payment of interest or principal on those bonds
13shall be made only after the governing body of the unit of
14local government finds that all other sources for payment are
15insufficient to make those payments; (f) made for payments
16under a building commission lease when the lease payments are
17for the retirement of bonds issued by the commission before
18March 1, 1995 to pay for the building project; (g) made for
19payments due under installment contracts entered into before
20March 1, 1995; (h) made for payments of principal and interest
21on bonds issued under the Metropolitan Water Reclamation
22District Act to finance construction projects initiated before
23October 1, 1991; (h-4) made for stormwater management purposes
24by the Metropolitan Water Reclamation District of Greater
25Chicago under Section 12 of the Metropolitan Water Reclamation
26District Act; (i) made for payments of principal and interest

 

 

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1on limited bonds, as defined in Section 3 of the Local
2Government Debt Reform Act, in an amount not to exceed the debt
3service extension base less the amount in items (b), (c), and
4(e) of this definition for non-referendum obligations, except
5obligations initially issued pursuant to referendum and bonds
6described in subsection (h) of this definition; (j) made for
7payments of principal and interest on bonds issued under
8Section 15 of the Local Government Debt Reform Act; (k) made
9for payments of principal and interest on bonds authorized by
10Public Act 88-503 and issued under Section 20a of the Chicago
11Park District Act for aquarium or museum projects; (l) made for
12payments of principal and interest on bonds authorized by
13Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1421.2 of the Cook County Forest Preserve District Act, (ii)
15issued under Section 42 of the Cook County Forest Preserve
16District Act for zoological park projects, or (iii) issued
17under Section 44.1 of the Cook County Forest Preserve District
18Act for botanical gardens projects; (m) made pursuant to
19Section 34-53.5 of the School Code, whether levied annually or
20not; (n) made to fund expenses of providing joint recreational
21programs for the handicapped under Section 5-8 of the Park
22District Code or Section 11-95-14 of the Illinois Municipal
23Code; (o) made by the Chicago Park District for recreational
24programs for the handicapped under subsection (c) of Section
257.06 of the Chicago Park District Act; (p) made for
26contributions to a firefighter's pension fund created under

 

 

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1Article 4 of the Illinois Pension Code, to the extent of the
2amount certified under item (5) of Section 4-134 of the
3Illinois Pension Code; and (q) made by Ford Heights School
4District 169 under Section 17-9.02 of the School Code; and (r)
5for the 2017 and 2018 levy years, made for public safety
6purposes.
7    "Aggregate extension" for all taxing districts to which
8this Law applies in accordance with Section 18-213, except for
9those taxing districts subject to paragraph (2) of subsection
10(e) of Section 18-213, means the annual corporate extension for
11the taxing district and those special purpose extensions that
12are made annually for the taxing district, excluding special
13purpose extensions: (a) made for the taxing district to pay
14interest or principal on general obligation bonds that were
15approved by referendum; (b) made for any taxing district to pay
16interest or principal on general obligation bonds issued before
17the date on which the referendum making this Law applicable to
18the taxing district is held; (c) made for any taxing district
19to pay interest or principal on bonds issued to refund or
20continue to refund those bonds issued before the date on which
21the referendum making this Law applicable to the taxing
22district is held; (d) made for any taxing district to pay
23interest or principal on bonds issued to refund or continue to
24refund bonds issued after the date on which the referendum
25making this Law applicable to the taxing district is held if
26the bonds were approved by referendum after the date on which

 

 

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1the referendum making this Law applicable to the taxing
2district is held; (e) made for any taxing district to pay
3interest or principal on revenue bonds issued before the date
4on which the referendum making this Law applicable to the
5taxing district is held for payment of which a property tax
6levy or the full faith and credit of the unit of local
7government is pledged; however, a tax for the payment of
8interest or principal on those bonds shall be made only after
9the governing body of the unit of local government finds that
10all other sources for payment are insufficient to make those
11payments; (f) made for payments under a building commission
12lease when the lease payments are for the retirement of bonds
13issued by the commission before the date on which the
14referendum making this Law applicable to the taxing district is
15held to pay for the building project; (g) made for payments due
16under installment contracts entered into before the date on
17which the referendum making this Law applicable to the taxing
18district is held; (h) made for payments of principal and
19interest on limited bonds, as defined in Section 3 of the Local
20Government Debt Reform Act, in an amount not to exceed the debt
21service extension base less the amount in items (b), (c), and
22(e) of this definition for non-referendum obligations, except
23obligations initially issued pursuant to referendum; (i) made
24for payments of principal and interest on bonds issued under
25Section 15 of the Local Government Debt Reform Act; (j) made
26for a qualified airport authority to pay interest or principal

 

 

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1on general obligation bonds issued for the purpose of paying
2obligations due under, or financing airport facilities
3required to be acquired, constructed, installed or equipped
4pursuant to, contracts entered into before March 1, 1996 (but
5not including any amendments to such a contract taking effect
6on or after that date); (k) made to fund expenses of providing
7joint recreational programs for the handicapped under Section
85-8 of the Park District Code or Section 11-95-14 of the
9Illinois Municipal Code; (l) made for contributions to a
10firefighter's pension fund created under Article 4 of the
11Illinois Pension Code, to the extent of the amount certified
12under item (5) of Section 4-134 of the Illinois Pension Code;
13and (m) made for the taxing district to pay interest or
14principal on general obligation bonds issued pursuant to
15Section 19-3.10 of the School Code; and (n) for the 2016 and
162017 levy years, made for public safety purposes.
17    "Aggregate extension" for all taxing districts to which
18this Law applies in accordance with paragraph (2) of subsection
19(e) of Section 18-213 means the annual corporate extension for
20the taxing district and those special purpose extensions that
21are made annually for the taxing district, excluding special
22purpose extensions: (a) made for the taxing district to pay
23interest or principal on general obligation bonds that were
24approved by referendum; (b) made for any taxing district to pay
25interest or principal on general obligation bonds issued before
26the effective date of this amendatory Act of 1997; (c) made for

 

 

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1any taxing district to pay interest or principal on bonds
2issued to refund or continue to refund those bonds issued
3before the effective date of this amendatory Act of 1997; (d)
4made for any taxing district to pay interest or principal on
5bonds issued to refund or continue to refund bonds issued after
6the effective date of this amendatory Act of 1997 if the bonds
7were approved by referendum after the effective date of this
8amendatory Act of 1997; (e) made for any taxing district to pay
9interest or principal on revenue bonds issued before the
10effective date of this amendatory Act of 1997 for payment of
11which a property tax levy or the full faith and credit of the
12unit of local government is pledged; however, a tax for the
13payment of interest or principal on those bonds shall be made
14only after the governing body of the unit of local government
15finds that all other sources for payment are insufficient to
16make those payments; (f) made for payments under a building
17commission lease when the lease payments are for the retirement
18of bonds issued by the commission before the effective date of
19this amendatory Act of 1997 to pay for the building project;
20(g) made for payments due under installment contracts entered
21into before the effective date of this amendatory Act of 1997;
22(h) made for payments of principal and interest on limited
23bonds, as defined in Section 3 of the Local Government Debt
24Reform Act, in an amount not to exceed the debt service
25extension base less the amount in items (b), (c), and (e) of
26this definition for non-referendum obligations, except

 

 

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1obligations initially issued pursuant to referendum; (i) made
2for payments of principal and interest on bonds issued under
3Section 15 of the Local Government Debt Reform Act; (j) made
4for a qualified airport authority to pay interest or principal
5on general obligation bonds issued for the purpose of paying
6obligations due under, or financing airport facilities
7required to be acquired, constructed, installed or equipped
8pursuant to, contracts entered into before March 1, 1996 (but
9not including any amendments to such a contract taking effect
10on or after that date); (k) made to fund expenses of providing
11joint recreational programs for the handicapped under Section
125-8 of the Park District Code or Section 11-95-14 of the
13Illinois Municipal Code; and (l) made for contributions to a
14firefighter's pension fund created under Article 4 of the
15Illinois Pension Code, to the extent of the amount certified
16under item (5) of Section 4-134 of the Illinois Pension Code;
17and (n) for the 2016 and 2017 levy years, made for public
18safety purposes.
19    "Aggregate extension", for all taxing districts to which
20this Law did not apply before the 2016 levy year (other than
21taxing districts having a majority of their 2015 equalized
22assessed value within Cook County) for levy years 2016 and
232017, and for taxing districts having a majority of their 2015
24equalized assessed value within Cook County for levy years 2017
25and 2018, means the annual corporate extension for the taxing
26district and those special purpose extensions that are made

 

 

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1annually for the taxing district, excluding special purpose
2extensions: (a) made for the taxing district to pay interest or
3principal on general obligation bonds that were approved by
4referendum; (b) made for any taxing district to pay interest or
5principal on general obligation bonds issued before March 1,
62016; (c) made for any taxing district to pay interest or
7principal on bonds issued to refund or continue to refund those
8bonds issued before March 1, 2016; (d) made for any taxing
9district to pay interest or principal on bonds issued to refund
10or continue to refund bonds issued after February 28, 2016 that
11were approved by referendum; (e) made for any taxing district
12to pay interest or principal on revenue bonds issued before
13March 1, 2016 for payment of which a property tax levy or the
14full faith and credit of the unit of local government is
15pledged; however, a tax for the payment of interest or
16principal on those bonds shall be made only after the governing
17body of the unit of local government finds that all other
18sources for payment are insufficient to make those payments;
19(f) made for payments under a building commission lease when
20the lease payments are for the retirement of bonds issued by
21the commission before March 1, 2016 to pay for the building
22project; (g) made for payments due under installment contracts
23entered into before March 1, 2016; (h) made for payments of
24principal and interest on limited bonds, as defined in Section
253 of the Local Government Debt Reform Act, in an amount not to
26exceed the debt service extension base less the amount in items

 

 

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1(b), (c), and (e) of this definition for non-referendum
2obligations, except obligations initially issued pursuant to
3referendum; (i) made for payments of principal and interest on
4bonds issued under Section 15 of the Local Government Debt
5Reform Act; (j) made to fund expenses of providing joint
6recreational programs for the handicapped under Section 5-8 of
7the Park District Code or Section 11-95-14 of the Illinois
8Municipal Code; (k) made for temporary relocation loan
9repayment purposes pursuant to Sections 2-3.77 and 17-2.2d of
10the School Code; (l) made for payment of principal and interest
11on any bonds issued under the authority of Section 17-2.2d of
12the School Code; (m) made for contributions to a firefighter's
13pension fund created under Article 4 of the Illinois Pension
14Code, to the extent of the amount certified under item (5) of
15Section 4-134 of the Illinois Pension Code; and (n) made for
16public safety purposes.
17    "Made for public safety purposes", includes, but is not
18limited to, special purpose extensions made under any of the
19following Sections: Section 3-125 or 4-118 of the Illinois
20Pension Code; Section 11-1-3, 11-1-5.1, 11-7-1, or 11-7-3 of
21the Illinois Municipal Code; Section 30-160, 30-165, 200-10, or
22200-12 of the Township Code; Section 13, 14, 22, 23, or 24 of
23the Fire Protection District Act; Section 5-9 of the Park
24District Code; or Section 11 of the Rescue Squad Districts Act.
25    "Debt service extension base" means an amount equal to that
26portion of the extension for a taxing district for the 1994

 

 

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1levy year, or for those taxing districts subject to this Law in
2accordance with Section 18-213, except for those subject to
3paragraph (2) of subsection (e) of Section 18-213, for the levy
4year in which the referendum making this Law applicable to the
5taxing district is held, or for those taxing districts subject
6to this Law in accordance with paragraph (2) of subsection (e)
7of Section 18-213 for the 1996 levy year, or for those taxing
8districts that become subject to this Law as a result of this
9amendatory Act of the 99th General Assembly for the levy year
10in which the taxing district first becomes subject to this Law,
11constituting an extension for payment of principal and interest
12on bonds issued by the taxing district without referendum, but
13not including excluded non-referendum bonds. For park
14districts (i) that were first subject to this Law in 1991 or
151995 and (ii) whose extension for the 1994 levy year for the
16payment of principal and interest on bonds issued by the park
17district without referendum (but not including excluded
18non-referendum bonds) was less than 51% of the amount for the
191991 levy year constituting an extension for payment of
20principal and interest on bonds issued by the park district
21without referendum (but not including excluded non-referendum
22bonds), "debt service extension base" means an amount equal to
23that portion of the extension for the 1991 levy year
24constituting an extension for payment of principal and interest
25on bonds issued by the park district without referendum (but
26not including excluded non-referendum bonds). A debt service

 

 

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1extension base established or increased at any time pursuant to
2any provision of this Law, except Section 18-212, shall be
3increased each year commencing with the later of (i) the 2009
4levy year or (ii) the first levy year in which this Law becomes
5applicable to the taxing district, by the lesser of 5% or the
6percentage increase in the Consumer Price Index during the
712-month calendar year preceding the levy year. The debt
8service extension base may be established or increased as
9provided under Section 18-212. "Excluded non-referendum bonds"
10means (i) bonds authorized by Public Act 88-503 and issued
11under Section 20a of the Chicago Park District Act for aquarium
12and museum projects; (ii) bonds issued under Section 15 of the
13Local Government Debt Reform Act; or (iii) refunding
14obligations issued to refund or to continue to refund
15obligations initially issued pursuant to referendum.
16    "Special purpose extensions" include, but are not limited
17to, extensions for levies made on an annual basis for
18unemployment and workers' compensation, self-insurance,
19contributions to pension plans, and extensions made pursuant to
20Section 6-601 of the Illinois Highway Code for a road
21district's permanent road fund whether levied annually or not.
22The extension for a special service area is not included in the
23aggregate extension.
24    "Aggregate extension base" means the taxing district's
25last preceding aggregate extension as adjusted under Sections
2618-135, 18-215, and 18-230. An adjustment under Section 18-135

 

 

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1shall be made for the 2007 levy year and all subsequent levy
2years whenever one or more counties within which a taxing
3district is located (i) used estimated valuations or rates when
4extending taxes in the taxing district for the last preceding
5levy year that resulted in the over or under extension of
6taxes, or (ii) increased or decreased the tax extension for the
7last preceding levy year as required by Section 18-135(c).
8Whenever an adjustment is required under Section 18-135, the
9aggregate extension base of the taxing district shall be equal
10to the amount that the aggregate extension of the taxing
11district would have been for the last preceding levy year if
12either or both (i) actual, rather than estimated, valuations or
13rates had been used to calculate the extension of taxes for the
14last levy year, or (ii) the tax extension for the last
15preceding levy year had not been adjusted as required by
16subsection (c) of Section 18-135.
17    Notwithstanding any other provision of law, for levy year
182012, the aggregate extension base for West Northfield School
19District No. 31 in Cook County shall be $12,654,592.
20    "Levy year" has the same meaning as "year" under Section
211-155.
22    "New property" means (i) the assessed value, after final
23board of review or board of appeals action, of new improvements
24or additions to existing improvements on any parcel of real
25property that increase the assessed value of that real property
26during the levy year multiplied by the equalization factor

 

 

09900SB0318sam001- 19 -LRB099 02944 HLH 37400 a

1issued by the Department under Section 17-30, (ii) the assessed
2value, after final board of review or board of appeals action,
3of real property not exempt from real estate taxation, which
4real property was exempt from real estate taxation for any
5portion of the immediately preceding levy year, multiplied by
6the equalization factor issued by the Department under Section
717-30, including the assessed value, upon final stabilization
8of occupancy after new construction is complete, of any real
9property located within the boundaries of an otherwise or
10previously exempt military reservation that is intended for
11residential use and owned by or leased to a private corporation
12or other entity, (iii) in counties that classify in accordance
13with Section 4 of Article IX of the Illinois Constitution, an
14incentive property's additional assessed value resulting from
15a scheduled increase in the level of assessment as applied to
16the first year final board of review market value, and (iv) any
17increase in assessed value due to oil or gas production from an
18oil or gas well required to be permitted under the Hydraulic
19Fracturing Regulatory Act that was not produced in or accounted
20for during the previous levy year. In addition, the county
21clerk in a county containing a population of 3,000,000 or more
22shall include in the 1997 recovered tax increment value for any
23school district, any recovered tax increment value that was
24applicable to the 1995 tax year calculations.
25    "Qualified airport authority" means an airport authority
26organized under the Airport Authorities Act and located in a

 

 

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1county bordering on the State of Wisconsin and having a
2population in excess of 200,000 and not greater than 500,000.
3    "Recovered tax increment value" means, except as otherwise
4provided in this paragraph, the amount of the current year's
5equalized assessed value, in the first year after a
6municipality terminates the designation of an area as a
7redevelopment project area previously established under the
8Tax Increment Allocation Development Act in the Illinois
9Municipal Code, previously established under the Industrial
10Jobs Recovery Law in the Illinois Municipal Code, previously
11established under the Economic Development Project Area Tax
12Increment Act of 1995, or previously established under the
13Economic Development Area Tax Increment Allocation Act, of each
14taxable lot, block, tract, or parcel of real property in the
15redevelopment project area over and above the initial equalized
16assessed value of each property in the redevelopment project
17area. For the taxes which are extended for the 1997 levy year,
18the recovered tax increment value for a non-home rule taxing
19district that first became subject to this Law for the 1995
20levy year because a majority of its 1994 equalized assessed
21value was in an affected county or counties shall be increased
22if a municipality terminated the designation of an area in 1993
23as a redevelopment project area previously established under
24the Tax Increment Allocation Development Act in the Illinois
25Municipal Code, previously established under the Industrial
26Jobs Recovery Law in the Illinois Municipal Code, or previously

 

 

09900SB0318sam001- 21 -LRB099 02944 HLH 37400 a

1established under the Economic Development Area Tax Increment
2Allocation Act, by an amount equal to the 1994 equalized
3assessed value of each taxable lot, block, tract, or parcel of
4real property in the redevelopment project area over and above
5the initial equalized assessed value of each property in the
6redevelopment project area. In the first year after a
7municipality removes a taxable lot, block, tract, or parcel of
8real property from a redevelopment project area established
9under the Tax Increment Allocation Development Act in the
10Illinois Municipal Code, the Industrial Jobs Recovery Law in
11the Illinois Municipal Code, or the Economic Development Area
12Tax Increment Allocation Act, "recovered tax increment value"
13means the amount of the current year's equalized assessed value
14of each taxable lot, block, tract, or parcel of real property
15removed from the redevelopment project area over and above the
16initial equalized assessed value of that real property before
17removal from the redevelopment project area.
18    Except as otherwise provided in this Section, "limiting
19rate" means a fraction the numerator of which is the last
20preceding aggregate extension base times an amount equal to one
21plus the extension limitation defined in this Section and the
22denominator of which is the current year's equalized assessed
23value of all real property in the territory under the
24jurisdiction of the taxing district during the prior levy year.
25For those taxing districts that reduced their aggregate
26extension for the last preceding levy year, the highest

 

 

09900SB0318sam001- 22 -LRB099 02944 HLH 37400 a

1aggregate extension in any of the last 3 preceding levy years
2shall be used for the purpose of computing the limiting rate.
3The denominator shall not include new property or the recovered
4tax increment value. If a new rate, a rate decrease, or a
5limiting rate increase has been approved at an election held
6after March 21, 2006, then (i) the otherwise applicable
7limiting rate shall be increased by the amount of the new rate
8or shall be reduced by the amount of the rate decrease, as the
9case may be, or (ii) in the case of a limiting rate increase,
10the limiting rate shall be equal to the rate set forth in the
11proposition approved by the voters for each of the years
12specified in the proposition, after which the limiting rate of
13the taxing district shall be calculated as otherwise provided.
14In the case of a taxing district that obtained referendum
15approval for an increased limiting rate on March 20, 2012, the
16limiting rate for tax year 2012 shall be the rate that
17generates the approximate total amount of taxes extendable for
18that tax year, as set forth in the proposition approved by the
19voters; this rate shall be the final rate applied by the county
20clerk for the aggregate of all capped funds of the district for
21tax year 2012.
22    Notwithstanding any other provision of law, for taxing
23districts that were subject to this Law during the 2015 levy
24year, for the 2016 and 2017 levy years, the county clerk shall
25calculate a separate limiting rate for the aggregate of all
26special purpose extensions made by the taxing district for

 

 

09900SB0318sam001- 23 -LRB099 02944 HLH 37400 a

1public safety purposes, recognizing an extension limitation of
2(a) the lesser of 5% or the percentage increase in the Consumer
3Price Index during the 12-month calendar year preceding the
4levy year or (b) the rate of increase approved by voters under
5Section 18-205.
6(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
7eff. 3-29-13; 98-23, eff. 6-17-13.)
 
8    (35 ILCS 200/18-205)
9    Sec. 18-205. Referendum to increase the extension
10limitation.
11    (a) A taxing district is limited to an extension limitation
12as defined in Section 18-185 of 5% or the percentage increase
13in the Consumer Price Index during the 12-month calendar year
14preceding the levy year, whichever is less. A taxing district
15may increase its extension limitation for one or more levy
16years if that taxing district holds a referendum before the
17levy date for the first levy year at which a majority of voters
18voting on the issue approves adoption of a higher extension
19limitation. Referenda shall be conducted at a regularly
20scheduled election in accordance with the Election Code.
21    (b) The question shall be presented in substantially the
22following manner for all elections held after March 21, 2006:
23        Shall the extension limitation under the Property Tax
24    Extension Limitation Law for (insert the legal name,
25    number, if any, and county or counties of the taxing

 

 

09900SB0318sam001- 24 -LRB099 02944 HLH 37400 a

1    district and geographic or other common name by which a
2    school or community college district is known and referred
3    to), Illinois, be increased from (applicable extension
4    limitation set forth in Section 18-185) the lesser of 5% or
5    the percentage increase in the Consumer Price Index over
6    the prior levy year to (insert the percentage of the
7    proposed increase)% per year for (insert each levy year for
8    which the increased extension limitation will apply)?
9    (c) The votes must be recorded as "Yes" or "No".
10    If a majority of voters voting on the issue approves the
11adoption of the increase, the increase shall be applicable for
12each levy year specified.
13    The ballot for any question submitted pursuant to this
14Section shall have printed thereon, but not as a part of the
15question submitted, only the following supplemental
16information (which shall be supplied to the election authority
17by the taxing district) in substantially the following form:
18        (1) For the (insert the first levy year for which the
19    increased extension limitation will be applicable) levy
20    year the approximate amount of the additional tax
21    extendable against property containing a single family
22    residence and having a fair market value at the time of the
23    referendum of $100,000 is estimated to be $....
24        (2) Based upon an average annual percentage increase
25    (or decrease) in the market value of such property of ...%
26    (insert percentage equal to the average annual percentage

 

 

09900SB0318sam001- 25 -LRB099 02944 HLH 37400 a

1    increase or decrease for the prior 3 levy years, at the
2    time the submission of the question is initiated by the
3    taxing district, in the amount of (A) the equalized
4    assessed value of the taxable property in the taxing
5    district less (B) the new property included in the
6    equalized assessed value), the approximate amount of the
7    additional tax extendable against such property for the ...
8    levy year is estimated to be $... and for the ... levy year
9    is estimated to be $....
10    Paragraph (2) shall be included only if the increased
11extension limitation will be applicable for more than one year
12and shall list each levy year for which the increased extension
13limitation will be applicable. The additional tax shown for
14each levy year shall be the approximate dollar amount of the
15increase over the amount of the most recently completed
16extension at the time the submission of the question is
17initiated by the taxing district. The approximate amount of the
18additional tax extendable shown in paragraphs (1) and (2) shall
19be calculated by multiplying $100,000 (the fair market value of
20the property without regard to any property tax exemptions) by
21(i) the percentage level of assessment prescribed for that
22property by statute, or by ordinance of the county board in
23counties that classify property for purposes of taxation in
24accordance with Section 4 of Article IX of the Illinois
25Constitution; (ii) the most recent final equalization factor
26certified to the county clerk by the Department of Revenue at

 

 

09900SB0318sam001- 26 -LRB099 02944 HLH 37400 a

1the time the taxing district initiates the submission of the
2proposition to the electors; (iii) the last known aggregate
3extension base of the taxing district at the time the
4submission of the question is initiated by the taxing district;
5and (iv) the difference between the percentage increase
6proposed in the question and the otherwise applicable extension
7limitation under Section 18-185 lesser of 5% or the percentage
8increase in the Consumer Price Index for the prior levy year
9(or an estimate of the percentage increase for the prior levy
10year if the increase is unavailable at the time the submission
11of the question is initiated by the taxing district); and
12dividing the result by the last known equalized assessed value
13of the taxing district at the time the submission of the
14question is initiated by the taxing district. This amendatory
15Act of the 97th General Assembly is intended to clarify the
16existing requirements of this Section, and shall not be
17construed to validate any prior non-compliant referendum
18language. Any notice required to be published in connection
19with the submission of the question shall also contain this
20supplemental information and shall not contain any other
21supplemental information. Any error, miscalculation, or
22inaccuracy in computing any amount set forth on the ballot or
23in the notice that is not deliberate shall not invalidate or
24affect the validity of any proposition approved. Notice of the
25referendum shall be published and posted as otherwise required
26by law, and the submission of the question shall be initiated

 

 

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1as provided by law.
2(Source: P.A. 97-1087, eff. 8-24-12.)
 
3    (35 ILCS 200/18-213)
4    Sec. 18-213. Referenda on applicability of the Property Tax
5Extension Limitation Law.
6    (a) The provisions of this Section do not apply to a taxing
7district subject to this Law because a majority of its 1990
8equalized assessed value is in a county or counties contiguous
9to a county of 3,000,000 or more inhabitants, or because a
10majority of its 1994 equalized assessed value is in an affected
11county and the taxing district was not subject to this Law
12before the 1995 levy year.
13    (b) The county board of a county that is not subject to
14this Law may, by ordinance or resolution, submit to the voters
15of the county the question of whether to make all non-home rule
16taxing districts that have all or a portion of their equalized
17assessed valuation situated in the county subject to this Law
18in the manner set forth in this Section.
19    For purposes of this Section only:
20    "Taxing district" has the same meaning provided in Section
211-150.
22    "Equalized assessed valuation" means the equalized
23assessed valuation for a taxing district for the immediately
24preceding levy year.
25    (c) The ordinance or resolution shall request the

 

 

09900SB0318sam001- 28 -LRB099 02944 HLH 37400 a

1submission of the proposition at any election, except a
2consolidated primary election, for the purpose of voting for or
3against making the Property Tax Extension Limitation Law
4applicable to all non-home rule taxing districts that have all
5or a portion of their equalized assessed valuation situated in
6the county.
7    The question shall be placed on a separate ballot and shall
8be in substantially the following form:
9        Shall the Property Tax Extension Limitation Law (35
10    ILCS 200/18-185 through 18-245), which limits annual
11    property tax extension increases, apply to non-home rule
12    taxing districts with all or a portion of their equalized
13    assessed valuation located in (name of county)?
14Votes on the question shall be recorded as "yes" or "no".
15    (d) The county clerk shall order the proposition submitted
16to the electors of the county at the election specified in the
17ordinance or resolution. If part of the county is under the
18jurisdiction of a board or boards of election commissioners,
19the county clerk shall submit a certified copy of the ordinance
20or resolution to each board of election commissioners, which
21shall order the proposition submitted to the electors of the
22taxing district within its jurisdiction at the election
23specified in the ordinance or resolution.
24    (e) (1) With respect to taxing districts having all of
25    their equalized assessed valuation located in the county,
26    if a majority of the votes cast on the proposition are in

 

 

09900SB0318sam001- 29 -LRB099 02944 HLH 37400 a

1    favor of the proposition, then this Law becomes applicable
2    to the taxing district beginning on January 1 of the year
3    following the date of the referendum.
4        (2) With respect to taxing districts that meet all the
5    following conditions this Law shall become applicable to
6    the taxing district beginning on January 1, 1997. The
7    districts to which this paragraph (2) is applicable
8            (A) do not have all of their equalized assessed
9        valuation located in a single county,
10            (B) have equalized assessed valuation in an
11        affected county,
12            (C) meet the condition that each county, other than
13        an affected county, in which any of the equalized
14        assessed valuation of the taxing district is located
15        has held a referendum under this Section at any
16        election, except a consolidated primary election, held
17        prior to the effective date of this amendatory Act of
18        1997, and
19            (D) have a majority of the district's equalized
20        assessed valuation located in one or more counties in
21        each of which the voters have approved a referendum
22        under this Section prior to the effective date of this
23        amendatory Act of 1997. For purposes of this Section,
24        in determining whether a majority of the equalized
25        assessed valuation of the taxing district is located in
26        one or more counties in which the voters have approved

 

 

09900SB0318sam001- 30 -LRB099 02944 HLH 37400 a

1        a referendum under this Section, the equalized
2        assessed valuation of the taxing district in any
3        affected county shall be included with the equalized
4        assessed value of the taxing district in counties in
5        which the voters have approved the referendum.
6        (3) With respect to taxing districts that do not have
7    all of their equalized assessed valuation located in a
8    single county and to which paragraph (2) of subsection (e)
9    is not applicable, if each county other than an affected
10    county in which any of the equalized assessed valuation of
11    the taxing district is located has held a referendum under
12    this Section at any election, except a consolidated primary
13    election, held in any year and if a majority of the
14    equalized assessed valuation of the taxing district is
15    located in one or more counties that have each approved a
16    referendum under this Section, then this Law shall become
17    applicable to the taxing district on January 1 of the year
18    following the year in which the last referendum in a county
19    in which the taxing district has any equalized assessed
20    valuation is held. For the purposes of this Law, the last
21    referendum shall be deemed to be the referendum making this
22    Law applicable to the taxing district. For purposes of this
23    Section, in determining whether a majority of the equalized
24    assessed valuation of the taxing district is located in one
25    or more counties that have approved a referendum under this
26    Section, the equalized assessed valuation of the taxing

 

 

09900SB0318sam001- 31 -LRB099 02944 HLH 37400 a

1    district in any affected county shall be included with the
2    equalized assessed value of the taxing district in counties
3    that have approved the referendum.
4    (f) Immediately after a referendum is held under this
5Section, the county clerk of the county holding the referendum
6shall give notice of the referendum having been held and its
7results to all taxing districts that have all or a portion of
8their equalized assessed valuation located in the county, the
9county clerk of any other county in which any of the equalized
10assessed valuation of any taxing district is located, and the
11Department of Revenue. After the last referendum affecting a
12multi-county taxing district is held, the Department of Revenue
13shall determine whether the taxing district is subject to this
14Law and, if so, shall notify the taxing district and the county
15clerks of all of the counties in which a portion of the
16equalized assessed valuation of the taxing district is located
17that, beginning the following January 1, the taxing district is
18subject to this Law. For each taxing district subject to
19paragraph (2) of subsection (e) of this Section, the Department
20of Revenue shall notify the taxing district and the county
21clerks of all of the counties in which a portion of the
22equalized assessed valuation of the taxing district is located
23that, beginning January 1, 1997, the taxing district is subject
24to this Law.
25    (g) Referenda held under this Section shall be conducted in
26accordance with the Election Code.

 

 

09900SB0318sam001- 32 -LRB099 02944 HLH 37400 a

1    (h) Notwithstanding any other provision of law, no
2referenda may be held under this Section with respect to levy
3years 2016 and 2017.
4(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
5    (35 ILCS 200/18-214)
6    Sec. 18-214. Referenda on removal of the applicability of
7the Property Tax Extension Limitation Law to non-home rule
8taxing districts.
9    (a) The provisions of this Section do not apply to a taxing
10district that is subject to this Law because a majority of its
111990 equalized assessed value is in a county or counties
12contiguous to a county of 3,000,000 or more inhabitants, or
13because a majority of its 1994 equalized assessed value is in
14an affected county and the taxing district was not subject to
15this Law before the 1995 levy year.
16    (b) For purposes of this Section only:
17    "Taxing district" means any non-home rule taxing district
18that became subject to this Law under Section 18-213 of this
19Law.
20    "Equalized assessed valuation" means the equalized
21assessed valuation for a taxing district for the immediately
22preceding levy year.
23    (c) The county board of a county that became subject to
24this Law by a referendum approved by the voters of the county
25under Section 18-213 may, by ordinance or resolution, in the

 

 

09900SB0318sam001- 33 -LRB099 02944 HLH 37400 a

1manner set forth in this Section, submit to the voters of the
2county the question of whether this Law applies to all non-home
3rule taxing districts that have all or a portion of their
4equalized assessed valuation situated in the county in the
5manner set forth in this Section.
6    (d) The ordinance or resolution shall request the
7submission of the proposition at any election, except a
8consolidated primary election, for the purpose of voting for or
9against the continued application of the Property Tax Extension
10Limitation Law to all non-home rule taxing districts that have
11all or a portion of their equalized assessed valuation situated
12in the county.
13    The question shall be placed on a separate ballot and shall
14be in substantially the following form:
15        Shall the Property Tax Extension Limitation Law (35
16    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
17    annual property tax extension increases, apply to non-home
18    rule taxing districts with all or a portion of their
19    equalized assessed valuation located in (name of county)?
20Votes on the question shall be recorded as "yes" or "no".
21    (e) The county clerk shall order the proposition submitted
22to the electors of the county at the election specified in the
23ordinance or resolution. If part of the county is under the
24jurisdiction of a board or boards of election commissioners,
25the county clerk shall submit a certified copy of the ordinance
26or resolution to each board of election commissioners, which

 

 

09900SB0318sam001- 34 -LRB099 02944 HLH 37400 a

1shall order the proposition submitted to the electors of the
2taxing district within its jurisdiction at the election
3specified in the ordinance or resolution.
4    (f) With respect to taxing districts having all of their
5equalized assessed valuation located in one county, if a
6majority of the votes cast on the proposition are against the
7proposition, then this Law shall not apply to the taxing
8district beginning on January 1 of the year following the date
9of the referendum.
10    (g) With respect to taxing districts that do not have all
11of their equalized assessed valuation located in a single
12county, if both of the following conditions are met, then this
13Law shall no longer apply to the taxing district beginning on
14January 1 of the year following the date of the referendum.
15        (1) Each county in which the district has any equalized
16    assessed valuation must either, (i) have held a referendum
17    under this Section, (ii) be an affected county, or (iii)
18    have held a referendum under Section 18-213 at which the
19    voters rejected the proposition at the most recent election
20    at which the question was on the ballot in the county.
21        (2) The majority of the equalized assessed valuation of
22    the taxing district, other than any equalized assessed
23    valuation in an affected county, is in one or more counties
24    in which the voters rejected the proposition. For purposes
25    of this Section, in determining whether a majority of the
26    equalized assessed valuation of the taxing district is

 

 

09900SB0318sam001- 35 -LRB099 02944 HLH 37400 a

1    located in one or more counties in which the voters have
2    rejected the proposition under this Section, the equalized
3    assessed valuation of any taxing district in a county which
4    has held a referendum under Section 18-213 at which the
5    voters rejected that proposition, at the most recent
6    election at which the question was on the ballot in the
7    county, will be included with the equalized assessed value
8    of the taxing district in counties in which the voters have
9    rejected the referendum held under this Section.
10    (h) Immediately after a referendum is held under this
11Section, the county clerk of the county holding the referendum
12shall give notice of the referendum having been held and its
13results to all taxing districts that have all or a portion of
14their equalized assessed valuation located in the county, the
15county clerk of any other county in which any of the equalized
16assessed valuation of any such taxing district is located, and
17the Department of Revenue. After the last referendum affecting
18a multi-county taxing district is held, the Department of
19Revenue shall determine whether the taxing district is no
20longer subject to this Law and, if the taxing district is no
21longer subject to this Law, the Department of Revenue shall
22notify the taxing district and the county clerks of all of the
23counties in which a portion of the equalized assessed valuation
24of the taxing district is located that, beginning on January 1
25of the year following the date of the last referendum, the
26taxing district is no longer subject to this Law.

 

 

09900SB0318sam001- 36 -LRB099 02944 HLH 37400 a

1    (i) Notwithstanding any other provision of law, no
2referenda may be held under this Section with respect to levy
3years 2016 and 2017.
4(Source: P.A. 89-718, eff. 3-7-97.)
 
5    (35 ILCS 200/18-242 new)
6    Sec. 18-242. Home rule. This Division 5 is a limitation,
7under subsection (g) of Section 6 of Article VII of the
8Illinois Constitution, on the power of home rule units to tax.
 
9    Section 10. The Illinois Pension Code is amended by adding
10Section 16-158.5 and by changing Sections 17-127 and 17-129 as
11follows:
 
12    (40 ILCS 5/16-158.5 new)
13    Sec. 16-158.5. Obligations of State; funding guarantee.
14    (a) Beginning July 1, 2015, the State shall be obligated to
15contribute to the System in each State fiscal year an amount
16not less than the sum of (i) the State's normal cost for the
17year and (ii) the portion of the unfunded accrued liability
18assigned to that year by law. Notwithstanding any other
19provision of law, if the State fails to pay an amount required
20under this subsection, it shall be the obligation of the Board
21to seek payment of the required amount in compliance with the
22provisions of this Section and, if the amount remains unpaid,
23to bring a mandamus action in the Supreme Court of Illinois to

 

 

09900SB0318sam001- 37 -LRB099 02944 HLH 37400 a

1compel the State to make the required payment.
2    If the System submits a voucher for contributions required
3under Section 16-158 and the State fails to pay that voucher
4within 90 days of its receipt, the Board shall submit a written
5request to the Comptroller seeking payment. A copy of the
6request shall be filed with the Secretary of State, and the
7Secretary of State shall provide a copy to the Governor and
8General Assembly. No earlier than the 16th day after the System
9files the request with the Comptroller and Secretary of State,
10if the amount remains unpaid the Board shall commence a
11mandamus action in the Supreme Court of Illinois to compel the
12Comptroller to satisfy the voucher.
13    This subsection (a) constitutes an express waiver of the
14State's sovereign immunity solely to the extent that it permits
15the Board to commence a mandamus action in the Supreme Court of
16Illinois to compel the Comptroller to pay a voucher for the
17contributions required under Section 16-158.
18    (b) Any payments and transfers required to be made by the
19State pursuant to subsection (a) are expressly subordinate to
20the payment of the principal, interest, and premium, if any, on
21any bonded debt obligation of the State or any other
22State-created entity, either currently outstanding or to be
23issued, for which the source of repayment or security thereon
24is derived directly or indirectly from tax revenues collected
25by the State or any other State-created entity. Payments on
26such bonded obligations include any statutory fund transfers or

 

 

09900SB0318sam001- 38 -LRB099 02944 HLH 37400 a

1other prefunding mechanisms or formulas set forth, now or
2hereafter, in State law or bond indentures, into debt service
3funds or accounts of the State related to such bond
4obligations, consistent with the payment schedules associated
5with such obligations.
 
6    (40 ILCS 5/17-127)  (from Ch. 108 1/2, par. 17-127)
7    Sec. 17-127. Financing; revenues for the Fund.
8    (a) The revenues for the Fund shall consist of: (1) amounts
9paid into the Fund by contributors thereto and from employer
10contributions and State appropriations in accordance with this
11Article; (2) amounts contributed to the Fund by an Employer;
12(3) amounts contributed to the Fund pursuant to any law now in
13force or hereafter to be enacted; (4) contributions from any
14other source; and (5) the earnings on investments.
15    (b) The General Assembly finds that for many years the
16State has contributed to the Fund an annual amount that is
17between 20% and 30% of the amount of the annual State
18contribution to the Article 16 retirement system, and the
19General Assembly declares that it is its goal and intention to
20continue this level of contribution to the Fund in the future.
21    (c) Beginning in State fiscal year 1999, the State shall
22include in its annual contribution to the Fund an additional
23amount equal to 0.544% of the Fund's total teacher payroll;
24except that this additional contribution need not be made in a
25fiscal year if the Board has certified in the previous fiscal

 

 

09900SB0318sam001- 39 -LRB099 02944 HLH 37400 a

1year that the Fund is at least 90% funded, based on actuarial
2determinations. These additional State contributions are
3intended to offset a portion of the cost to the Fund of the
4increases in retirement benefits resulting from this
5amendatory Act of 1998.
6    (d) In addition to any other contribution required under
7this Article, including the contribution required under
8subsection (c), the State shall contribute to the Fund the
9following amounts:
10        (1) For State fiscal year 2016, the State shall
11    contribute $197,000,000.
12        (2) Beginning in State fiscal year 2017, the State
13    shall contribute for each fiscal year an amount, to be
14    determined by the Fund, equal to the employer normal cost
15    portion of the projected normal cost for that fiscal year.
16        (3) Beginning in State fiscal year 2017, the State
17    shall contribute for each fiscal year an amount to be
18    determined by the Fund, equal to the employer normal cost
19    for that fiscal year, plus the amount allowed pursuant to
20    paragraph (3) of Section 17-142.1, to defray health
21    insurance costs.
22    (e) The Board shall determine the amount of State
23contributions required for each fiscal year on the basis of the
24actuarial tables and other assumptions adopted by the Board and
25the recommendations of the actuary. On or before November 1 of
26each year, beginning November 1, 2015, the Board shall submit

 

 

09900SB0318sam001- 40 -LRB099 02944 HLH 37400 a

1to the State Actuary, the Governor, and the General Assembly a
2proposed certification of the amount of the required State
3contribution to the Fund for the next fiscal year, along with
4all of the actuarial assumptions, calculations, and data upon
5which that proposed certification is based.
6    On or before January 1 of each year, beginning January 1,
72016, the State Actuary shall issue a preliminary report
8concerning the proposed certification and identifying, if
9necessary, recommended changes in actuarial assumptions that
10the Board must consider before finalizing its certification of
11the required State contributions.
12    (f) On or before January 15, 2016 and each January 15
13thereafter, the Board shall certify to the Governor and the
14General Assembly the amount of the required State contribution
15for the next fiscal year. The certification shall include a
16copy of the actuarial recommendations upon which it is based
17and shall specifically identify the Fund's projected employer
18normal cost for that fiscal year. The Board's certification
19must note any deviations from the State Actuary's recommended
20changes, the reason or reasons for not following the State
21Actuary's recommended changes, and the fiscal impact of not
22following the State Actuary's recommended changes on the
23required State contribution.
24    For the purposes of this Article, including issuing
25vouchers, and for the purposes of subsection (h) of Section 1.1
26of the State Pension Funds Continuing Appropriation Act, the

 

 

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1State contribution specified for State fiscal year 2016 shall
2be deemed to have been certified, by operation of law and
3without official action by the Board or the State Actuary, in
4the amount provided in subsection (d) of this Section.
5    (g) Beginning in State fiscal year 2016, on the 15th day of
6each month, or as soon thereafter as may be practicable, the
7Board shall submit vouchers for payment of State contributions
8to the Fund, in a total monthly amount of one-twelfth of the
9required annual State contribution under subsection (d). These
10vouchers shall be paid by the State Comptroller and Treasurer
11by warrants drawn on the funds appropriated to the Fund for
12that fiscal year. If in any month the amount remaining
13unexpended from all other State appropriations to the Fund for
14the applicable fiscal year is less than the amount lawfully
15vouchered under this subsection, the difference shall be paid
16from the Common School Fund under the continuing appropriation
17authority provided in Section 1.1 of the State Pension Funds
18Continuing Appropriation Act.
19(Source: P.A. 90-548, eff. 12-4-97; 90-566, eff. 1-2-98;
2090-582, eff. 5-27-98; 90-655, eff. 7-30-98.)
 
21    (40 ILCS 5/17-129)  (from Ch. 108 1/2, par. 17-129)
22    Sec. 17-129. Employer contributions; deficiency in Fund.
23    (a) If in any fiscal year of the Board of Education ending
24prior to 1997 the total amounts paid to the Fund from the Board
25of Education (other than under this subsection, and other than

 

 

09900SB0318sam001- 42 -LRB099 02944 HLH 37400 a

1amounts used for making or "picking up" contributions on behalf
2of teachers) and from the State do not equal the total
3contributions made by or on behalf of the teachers for such
4year, or if the total income of the Fund in any such fiscal
5year of the Board of Education from all sources is less than
6the total such expenditures by the Fund for such year, the
7Board of Education shall, in the next succeeding year, in
8addition to any other payment to the Fund set apart and
9appropriate from moneys from its tax levy for educational
10purposes, a sum sufficient to remove such deficiency or
11deficiencies, and promptly pay such sum into the Fund in order
12to restore any of the reserves of the Fund that may have been
13so temporarily applied. Any amounts received by the Fund after
14December 4, 1997 from State appropriations, including under
15Section 17-127, shall be a credit against and shall fully
16satisfy any obligation that may have arisen, or be claimed to
17have arisen, under this subsection (a) as a result of any
18deficiency or deficiencies in the fiscal year of the Board of
19Education ending in calendar year 1997.
20    (b) (i) Notwithstanding any other provision of this
21Section, and notwithstanding any prior certification by the
22Board under subsection (c) for fiscal year 2011, the Board of
23Education's total required contribution to the Fund for fiscal
24year 2011 under this Section is $187,000,000.
25    (ii) Notwithstanding any other provision of this Section,
26the Board of Education's total required contribution to the

 

 

09900SB0318sam001- 43 -LRB099 02944 HLH 37400 a

1Fund for fiscal year 2012 under this Section is $192,000,000.
2    (iii) Notwithstanding any other provision of this Section,
3the Board of Education's total required contribution to the
4Fund for fiscal year 2013 under this Section is $196,000,000.
5    (iv) For fiscal years 2014 and 2015 through 2059, the
6minimum contribution to the Fund to be made by the Board of
7Education in each fiscal year shall be an amount determined by
8the Fund to be sufficient to bring the total assets of the Fund
9up to 90% of the total actuarial liabilities of the Fund by the
10end of fiscal year 2059. In making these determinations, the
11required Board of Education contribution shall be calculated
12each year as a level percentage of the applicable employee
13payrolls over the years remaining to and including fiscal year
142059 and shall be determined under the projected unit credit
15actuarial cost method.
16    (v) Notwithstanding any other provision of this Section,
17the Board of Education's total required contribution to the
18Fund for fiscal year 2016 under this Section is $207,000,000.
19Notwithstanding item (x) of this subsection, the Board of
20Education's total required contribution under this item (v)
21shall not be reduced by the amount of any State contribution to
22the Fund.
23    (vi) Notwithstanding any other provision of this Section,
24the Board of Education's total required contribution to the
25Fund for fiscal year 2017 under this Section is $211,000,000.
26Notwithstanding item (x) of this subsection, the Board of

 

 

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1Education's total required contribution under this item (vi)
2shall not be reduced by the amount of any State contribution to
3the Fund.
4    (vii) For fiscal years 2018 through 2063, the minimum
5contribution to the Fund to be made by the Board of Education
6in each fiscal year shall be an amount determined by the Fund
7to be sufficient to bring the total assets of the Fund up to
890% of the total actuarial liabilities of the Fund by the end
9of fiscal year 2063. In making this determination, the required
10Board of Education contribution shall be calculated each year
11as a level percentage of the applicable employee payrolls over
12the years remaining to and including fiscal year 2063 and shall
13be determined under the projected unit credit actuarial cost
14method.
15    (viii) (v) Beginning in fiscal year 2064 2060, the minimum
16Board of Education contribution for each fiscal year shall be
17the amount needed to maintain the total assets of the Fund at
1890% of the total actuarial liabilities of the Fund.
19    (ix) (vi) Notwithstanding any other provision of this
20subsection (b), for any fiscal year, the contribution to the
21Fund from the Board of Education shall not be required to be in
22excess of the amount calculated as needed to maintain the
23assets (or cause the assets to be) at the 90% level by the end
24of the fiscal year.
25    (x) (vii) Any contribution by the State to or for the
26benefit of the Fund, including, without limitation, as referred

 

 

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1to under Section 17-127, shall be a credit against any
2contribution required to be made by the Board of Education
3under this subsection (b), except for the contributions
4required to be made by the Board of Education under items (v)
5and (vi).
6    (c) The Board shall determine the amount of Board of
7Education contributions required for each fiscal year on the
8basis of the actuarial tables and other assumptions adopted by
9the Board and the recommendations of the actuary, in order to
10meet the minimum contribution requirements of subsections (a)
11and (b). Annually, on or before February 28, the Board shall
12certify to the Board of Education the amount of the required
13Board of Education contribution for the coming fiscal year. The
14certification shall include a copy of the actuarial
15recommendations upon which it is based.
16(Source: P.A. 96-889, eff. 4-14-10.)
 
17    Section 15. The State Pension Funds Continuing
18Appropriation Act is amended by changing Section 1.1 as
19follows:
 
20    (40 ILCS 15/1.1)
21    Sec. 1.1. Appropriations to certain retirement systems.
22    (a) There is hereby appropriated from the General Revenue
23Fund to the General Assembly Retirement System, on a continuing
24monthly basis, the amount, if any, by which the total available

 

 

09900SB0318sam001- 46 -LRB099 02944 HLH 37400 a

1amount of all other appropriations to that retirement system
2for the payment of State contributions is less than the total
3amount of the vouchers for required State contributions
4lawfully submitted by the retirement system for that month
5under Section 2-134 of the Illinois Pension Code.
6    (b) There is hereby appropriated from the General Revenue
7Fund to the State Universities Retirement System, on a
8continuing monthly basis, the amount, if any, by which the
9total available amount of all other appropriations to that
10retirement system for the payment of State contributions,
11including any deficiency in the required contributions of the
12optional retirement program established under Section 15-158.2
13of the Illinois Pension Code, is less than the total amount of
14the vouchers for required State contributions lawfully
15submitted by the retirement system for that month under Section
1615-165 of the Illinois Pension Code.
17    (c) There is hereby appropriated from the Common School
18Fund to the Teachers' Retirement System of the State of
19Illinois, on a continuing monthly basis, the amount, if any, by
20which the total available amount of all other appropriations to
21that retirement system for the payment of State contributions
22is less than the total amount of the vouchers for required
23State contributions lawfully submitted by the retirement
24system for that month under Section 16-158 of the Illinois
25Pension Code.
26    (d) There is hereby appropriated from the General Revenue

 

 

09900SB0318sam001- 47 -LRB099 02944 HLH 37400 a

1Fund to the Judges Retirement System of Illinois, on a
2continuing monthly basis, the amount, if any, by which the
3total available amount of all other appropriations to that
4retirement system for the payment of State contributions is
5less than the total amount of the vouchers for required State
6contributions lawfully submitted by the retirement system for
7that month under Section 18-140 of the Illinois Pension Code.
8    (e) The continuing appropriations provided by subsections
9(a), (b), (c), and (d) of this Section shall first be available
10in State fiscal year 1996. The continuing appropriations
11provided by subsection (h) of this Section shall first be
12available as provided in that subsection (h).
13    (f) For State fiscal year 2010 only, the continuing
14appropriations provided by this Section are equal to the amount
15certified by each System on or before December 31, 2008, less
16(i) the gross proceeds of the bonds sold in fiscal year 2010
17under the authorization contained in subsection (a) of Section
187.2 of the General Obligation Bond Act and (ii) any amounts
19received from the State Pensions Fund.
20    (g) For State fiscal year 2011 only, the continuing
21appropriations provided by this Section are equal to the amount
22certified by each System on or before April 1, 2011, less (i)
23the gross proceeds of the bonds sold in fiscal year 2011 under
24the authorization contained in subsection (a) of Section 7.2 of
25the General Obligation Bond Act and (ii) any amounts received
26from the State Pensions Fund.

 

 

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1    (h) There is hereby appropriated from the Common School
2Fund to the Public School Teachers' Pension and Retirement Fund
3of Chicago, on a continuing monthly basis, the amount, if any,
4by which the total available amount of all other State
5appropriations to that Retirement Fund for the payment of State
6contributions under subsection (d) of Section 17-127 of the
7Illinois Pension Code is less than the total amount of the
8vouchers for required State contributions lawfully submitted
9by the Retirement Fund for that month under that Section
1017-127.
11(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;
1296-1511, eff. 1-27-11.)
 
13    Section 20. The School Code is amended by adding Sections
141D-5 and 18-21 and by changing Sections 1C-1, 1C-2, 1C-4, and
1518-8.05 as follows:
 
16    (105 ILCS 5/1C-1)
17    Sec. 1C-1. Purpose. The purpose of this Article is to
18permit greater flexibility and efficiency in the distribution
19and use of certain State funds available to local education
20agencies for the improvement of the quality of educational
21services pursuant to locally established priorities.
22    Through May 31, 2017, this This Article does not apply to
23school districts having a population in excess of 500,000
24inhabitants.

 

 

09900SB0318sam001- 49 -LRB099 02944 HLH 37400 a

1(Source: P.A. 88-555, eff. 7-27-94; 89-15, eff. 5-30-95;
289-397, eff. 8-20-95; 89-626, eff. 8-9-96.)
 
3    (105 ILCS 5/1C-2)
4    Sec. 1C-2. Block grants.
5    (a) For fiscal year 1999, and each fiscal year thereafter
6through May 31, 2017, the State Board of Education shall award
7to school districts block grants as described in subsection
8(c). The State Board of Education may adopt rules and
9regulations necessary to implement this Section. In accordance
10with Section 2-3.32, all state block grants are subject to an
11audit. Therefore, block grant receipts and block grant
12expenditures shall be recorded to the appropriate fund code.
13    (b) (Blank).
14    (c) An Early Childhood Education Block Grant shall be
15created by combining the following programs: Preschool
16Education, Parental Training and Prevention Initiative. These
17funds shall be distributed to school districts and other
18entities on a competitive basis, except that the State Board of
19Education shall award to a school district having a population
20exceeding 500,000 inhabitants 37% of the funds in each fiscal
21year after May 31, 2017. Not less than 14% of this grant shall
22be used to fund programs for children ages 0-3, which
23percentage shall increase to at least 20% by Fiscal Year 2016.
24However, if, in a given fiscal year, the amount appropriated
25for the Early Childhood Education Block Grant is insufficient

 

 

09900SB0318sam001- 50 -LRB099 02944 HLH 37400 a

1to increase the percentage of the grant to fund programs for
2children ages 0-3 without reducing the amount of the grant for
3existing providers of preschool education programs, then the
4percentage of the grant to fund programs for children ages 0-3
5may be held steady instead of increased.
6(Source: P.A. 98-645, eff. 7-1-14.)
 
7    (105 ILCS 5/1C-4)
8    Sec. 1C-4. Reports. The State Superintendent of Education,
9in cooperation with the school districts participating under
10this Article, shall, through May 31, 2017, annually report to
11the leadership of the General Assembly on the progress made in
12implementing this Article. By February 1, 1997, the State Board
13of Education shall submit to the Governor and General Assembly
14a comprehensive plan for Illinois school districts, including
15the school district that has been organized under Article 34
16and is under the jurisdiction of the Chicago Board of
17Education, to establish and implement a block grant funding
18system for educational programs that are currently funded
19through single-program grants. Before submitting its plan to
20establish and implement a block grant funding system to the
21Governor and General Assembly as required by this Section, the
22State Board of Education shall give appropriate notice of and
23hold statewide public hearings on the subject of funding
24educational programs through block grants. The plan shall be
25designed to relieve school districts of the administrative

 

 

09900SB0318sam001- 51 -LRB099 02944 HLH 37400 a

1burdens that impede efficiency and accompany single-program
2funding.
3    A school district that receives an Early Childhood
4Education Block Grant shall report to the State Board of
5Education on its use of the block grant in such form and detail
6as the State Board of Education may specify. In addition, the
7report must include the following description for the district,
8which must also be reported to the General Assembly: block
9grant allocation and expenditures by program; population and
10service levels by program; and administrative expenditures by
11program. The State Board of Education shall ensure that the
12reporting requirements for a district organized under Article
1334 of this Code are the same as for all other school districts
14in this State.
15(Source: P.A. 97-238, eff. 8-2-11.)
 
16    (105 ILCS 5/1D-5 new)
17    Sec. 1D-5. Repealer. This Article is repealed on June 1,
182017.
 
19    (105 ILCS 5/18-8.05)
20    Sec. 18-8.05. Basis for apportionment of general State
21financial aid and supplemental general State aid to the common
22schools for the 1998-1999 and subsequent school years.
 
23(A) General Provisions.

 

 

09900SB0318sam001- 52 -LRB099 02944 HLH 37400 a

1    (1) The provisions of this Section apply to the 1998-1999
2and subsequent school years. The system of general State
3financial aid provided for in this Section is designed to
4assure that, through a combination of State financial aid and
5required local resources, the financial support provided each
6pupil in Average Daily Attendance equals or exceeds a
7prescribed per pupil Foundation Level. This formula approach
8imputes a level of per pupil Available Local Resources and
9provides for the basis to calculate a per pupil level of
10general State financial aid that, when added to Available Local
11Resources, equals or exceeds the Foundation Level. The amount
12of per pupil general State financial aid for school districts,
13in general, varies in inverse relation to Available Local
14Resources. Per pupil amounts are based upon each school
15district's Average Daily Attendance as that term is defined in
16this Section.
17    (2) In addition to general State financial aid, school
18districts with specified levels or concentrations of pupils
19from low income households are eligible to receive supplemental
20general State financial aid grants as provided pursuant to
21subsection (H). The supplemental State aid grants provided for
22school districts under subsection (H) shall be appropriated for
23distribution to school districts as part of the same line item
24in which the general State financial aid of school districts is
25appropriated under this Section.
26    (3) To receive financial assistance under this Section,

 

 

09900SB0318sam001- 53 -LRB099 02944 HLH 37400 a

1school districts are required to file claims with the State
2Board of Education, subject to the following requirements:
3        (a) Any school district which fails for any given
4    school year to maintain school as required by law, or to
5    maintain a recognized school is not eligible to file for
6    such school year any claim upon the Common School Fund. In
7    case of nonrecognition of one or more attendance centers in
8    a school district otherwise operating recognized schools,
9    the claim of the district shall be reduced in the
10    proportion which the Average Daily Attendance in the
11    attendance center or centers bear to the Average Daily
12    Attendance in the school district. A "recognized school"
13    means any public school which meets the standards as
14    established for recognition by the State Board of
15    Education. A school district or attendance center not
16    having recognition status at the end of a school term is
17    entitled to receive State aid payments due upon a legal
18    claim which was filed while it was recognized.
19        (b) School district claims filed under this Section are
20    subject to Sections 18-9 and 18-12, except as otherwise
21    provided in this Section.
22        (c) If a school district operates a full year school
23    under Section 10-19.1, the general State aid to the school
24    district shall be determined by the State Board of
25    Education in accordance with this Section as near as may be
26    applicable.

 

 

09900SB0318sam001- 54 -LRB099 02944 HLH 37400 a

1        (d) (Blank).
2    (4) Except as provided in subsections (H) and (L), the
3board of any district receiving any of the grants provided for
4in this Section may apply those funds to any fund so received
5for which that board is authorized to make expenditures by law.
6    School districts are not required to exert a minimum
7Operating Tax Rate in order to qualify for assistance under
8this Section.
9    (5) As used in this Section the following terms, when
10capitalized, shall have the meaning ascribed herein:
11        (a) "Average Daily Attendance": A count of pupil
12    attendance in school, averaged as provided for in
13    subsection (C) and utilized in deriving per pupil financial
14    support levels.
15        (b) "Available Local Resources": A computation of
16    local financial support, calculated on the basis of Average
17    Daily Attendance and derived as provided pursuant to
18    subsection (D).
19        (c) "Corporate Personal Property Replacement Taxes":
20    Funds paid to local school districts pursuant to "An Act in
21    relation to the abolition of ad valorem personal property
22    tax and the replacement of revenues lost thereby, and
23    amending and repealing certain Acts and parts of Acts in
24    connection therewith", certified August 14, 1979, as
25    amended (Public Act 81-1st S.S.-1).
26        (d) "Foundation Level": A prescribed level of per pupil

 

 

09900SB0318sam001- 55 -LRB099 02944 HLH 37400 a

1    financial support as provided for in subsection (B).
2        (e) "Operating Tax Rate": All school district property
3    taxes extended for all purposes, except Bond and Interest,
4    Summer School, Rent, Capital Improvement, and Vocational
5    Education Building purposes.
 
6(B) Foundation Level.
7    (1) The Foundation Level is a figure established by the
8State representing the minimum level of per pupil financial
9support that should be available to provide for the basic
10education of each pupil in Average Daily Attendance. As set
11forth in this Section, each school district is assumed to exert
12a sufficient local taxing effort such that, in combination with
13the aggregate of general State financial aid provided the
14district, an aggregate of State and local resources are
15available to meet the basic education needs of pupils in the
16district.
17    (2) For the 1998-1999 school year, the Foundation Level of
18support is $4,225. For the 1999-2000 school year, the
19Foundation Level of support is $4,325. For the 2000-2001 school
20year, the Foundation Level of support is $4,425. For the
212001-2002 school year and 2002-2003 school year, the Foundation
22Level of support is $4,560. For the 2003-2004 school year, the
23Foundation Level of support is $4,810. For the 2004-2005 school
24year, the Foundation Level of support is $4,964. For the
252005-2006 school year, the Foundation Level of support is

 

 

09900SB0318sam001- 56 -LRB099 02944 HLH 37400 a

1$5,164. For the 2006-2007 school year, the Foundation Level of
2support is $5,334. For the 2007-2008 school year, the
3Foundation Level of support is $5,734. For the 2008-2009 school
4year, the Foundation Level of support is $5,959.
5    (3) For the 2009-2010 school year and each school year
6thereafter, the Foundation Level of support is $6,119 or such
7greater amount as may be established by law by the General
8Assembly.
 
9(C) Average Daily Attendance.
10    (1) For purposes of calculating general State aid pursuant
11to subsection (E), an Average Daily Attendance figure shall be
12utilized. The Average Daily Attendance figure for formula
13calculation purposes shall be the monthly average of the actual
14number of pupils in attendance of each school district, as
15further averaged for the best 3 months of pupil attendance for
16each school district. In compiling the figures for the number
17of pupils in attendance, school districts and the State Board
18of Education shall, for purposes of general State aid funding,
19conform attendance figures to the requirements of subsection
20(F).
21    (2) The Average Daily Attendance figures utilized in
22subsection (E) shall be the requisite attendance data for the
23school year immediately preceding the school year for which
24general State aid is being calculated or the average of the
25attendance data for the 3 preceding school years, whichever is

 

 

09900SB0318sam001- 57 -LRB099 02944 HLH 37400 a

1greater. The Average Daily Attendance figures utilized in
2subsection (H) shall be the requisite attendance data for the
3school year immediately preceding the school year for which
4general State aid is being calculated.
 
5(D) Available Local Resources.
6    (1) For purposes of calculating general State aid pursuant
7to subsection (E), a representation of Available Local
8Resources per pupil, as that term is defined and determined in
9this subsection, shall be utilized. Available Local Resources
10per pupil shall include a calculated dollar amount representing
11local school district revenues from local property taxes and
12from Corporate Personal Property Replacement Taxes, expressed
13on the basis of pupils in Average Daily Attendance. Calculation
14of Available Local Resources shall exclude any tax amnesty
15funds received as a result of Public Act 93-26.
16    (2) In determining a school district's revenue from local
17property taxes, the State Board of Education shall utilize the
18equalized assessed valuation of all taxable property of each
19school district as of September 30 of the previous year. The
20equalized assessed valuation utilized shall be obtained and
21determined as provided in subsection (G).
22    (3) For school districts maintaining grades kindergarten
23through 12, local property tax revenues per pupil shall be
24calculated as the product of the applicable equalized assessed
25valuation for the district multiplied by 3.00%, and divided by

 

 

09900SB0318sam001- 58 -LRB099 02944 HLH 37400 a

1the district's Average Daily Attendance figure. For school
2districts maintaining grades kindergarten through 8, local
3property tax revenues per pupil shall be calculated as the
4product of the applicable equalized assessed valuation for the
5district multiplied by 2.30%, and divided by the district's
6Average Daily Attendance figure. For school districts
7maintaining grades 9 through 12, local property tax revenues
8per pupil shall be the applicable equalized assessed valuation
9of the district multiplied by 1.05%, and divided by the
10district's Average Daily Attendance figure.
11    For partial elementary unit districts created pursuant to
12Article 11E of this Code, local property tax revenues per pupil
13shall be calculated as the product of the equalized assessed
14valuation for property within the partial elementary unit
15district for elementary purposes, as defined in Article 11E of
16this Code, multiplied by 2.06% and divided by the district's
17Average Daily Attendance figure, plus the product of the
18equalized assessed valuation for property within the partial
19elementary unit district for high school purposes, as defined
20in Article 11E of this Code, multiplied by 0.94% and divided by
21the district's Average Daily Attendance figure.
22    (4) The Corporate Personal Property Replacement Taxes paid
23to each school district during the calendar year one year
24before the calendar year in which a school year begins, divided
25by the Average Daily Attendance figure for that district, shall
26be added to the local property tax revenues per pupil as

 

 

09900SB0318sam001- 59 -LRB099 02944 HLH 37400 a

1derived by the application of the immediately preceding
2paragraph (3). The sum of these per pupil figures for each
3school district shall constitute Available Local Resources as
4that term is utilized in subsection (E) in the calculation of
5general State aid.
 
6(E) Computation of General State Aid.
7    (1) For each school year, the amount of general State aid
8allotted to a school district shall be computed by the State
9Board of Education as provided in this subsection.
10    (2) For any school district for which Available Local
11Resources per pupil is less than the product of 0.93 times the
12Foundation Level, general State aid for that district shall be
13calculated as an amount equal to the Foundation Level minus
14Available Local Resources, multiplied by the Average Daily
15Attendance of the school district.
16    (3) For any school district for which Available Local
17Resources per pupil is equal to or greater than the product of
180.93 times the Foundation Level and less than the product of
191.75 times the Foundation Level, the general State aid per
20pupil shall be a decimal proportion of the Foundation Level
21derived using a linear algorithm. Under this linear algorithm,
22the calculated general State aid per pupil shall decline in
23direct linear fashion from 0.07 times the Foundation Level for
24a school district with Available Local Resources equal to the
25product of 0.93 times the Foundation Level, to 0.05 times the

 

 

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1Foundation Level for a school district with Available Local
2Resources equal to the product of 1.75 times the Foundation
3Level. The allocation of general State aid for school districts
4subject to this paragraph 3 shall be the calculated general
5State aid per pupil figure multiplied by the Average Daily
6Attendance of the school district.
7    (4) For any school district for which Available Local
8Resources per pupil equals or exceeds the product of 1.75 times
9the Foundation Level, the general State aid for the school
10district shall be calculated as the product of $218 multiplied
11by the Average Daily Attendance of the school district.
12    (5) The amount of general State aid allocated to a school
13district for the 1999-2000 school year meeting the requirements
14set forth in paragraph (4) of subsection (G) shall be increased
15by an amount equal to the general State aid that would have
16been received by the district for the 1998-1999 school year by
17utilizing the Extension Limitation Equalized Assessed
18Valuation as calculated in paragraph (4) of subsection (G) less
19the general State aid allotted for the 1998-1999 school year.
20This amount shall be deemed a one time increase, and shall not
21affect any future general State aid allocations.
 
22(F) Compilation of Average Daily Attendance.
23    (1) Each school district shall, by July 1 of each year,
24submit to the State Board of Education, on forms prescribed by
25the State Board of Education, attendance figures for the school

 

 

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1year that began in the preceding calendar year. The attendance
2information so transmitted shall identify the average daily
3attendance figures for each month of the school year. Beginning
4with the general State aid claim form for the 2002-2003 school
5year, districts shall calculate Average Daily Attendance as
6provided in subdivisions (a), (b), and (c) of this paragraph
7(1).
8        (a) In districts that do not hold year-round classes,
9    days of attendance in August shall be added to the month of
10    September and any days of attendance in June shall be added
11    to the month of May.
12        (b) In districts in which all buildings hold year-round
13    classes, days of attendance in July and August shall be
14    added to the month of September and any days of attendance
15    in June shall be added to the month of May.
16        (c) In districts in which some buildings, but not all,
17    hold year-round classes, for the non-year-round buildings,
18    days of attendance in August shall be added to the month of
19    September and any days of attendance in June shall be added
20    to the month of May. The average daily attendance for the
21    year-round buildings shall be computed as provided in
22    subdivision (b) of this paragraph (1). To calculate the
23    Average Daily Attendance for the district, the average
24    daily attendance for the year-round buildings shall be
25    multiplied by the days in session for the non-year-round
26    buildings for each month and added to the monthly

 

 

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1    attendance of the non-year-round buildings.
2    Except as otherwise provided in this Section, days of
3attendance by pupils shall be counted only for sessions of not
4less than 5 clock hours of school work per day under direct
5supervision of: (i) teachers, or (ii) non-teaching personnel or
6volunteer personnel when engaging in non-teaching duties and
7supervising in those instances specified in subsection (a) of
8Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
9of legal school age and in kindergarten and grades 1 through
1012.
11    Days of attendance by tuition pupils shall be accredited
12only to the districts that pay the tuition to a recognized
13school.
14    (2) Days of attendance by pupils of less than 5 clock hours
15of school shall be subject to the following provisions in the
16compilation of Average Daily Attendance.
17        (a) Pupils regularly enrolled in a public school for
18    only a part of the school day may be counted on the basis
19    of 1/6 day for every class hour of instruction of 40
20    minutes or more attended pursuant to such enrollment,
21    unless a pupil is enrolled in a block-schedule format of 80
22    minutes or more of instruction, in which case the pupil may
23    be counted on the basis of the proportion of minutes of
24    school work completed each day to the minimum number of
25    minutes that school work is required to be held that day.
26        (b) (Blank).

 

 

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1        (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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1    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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1    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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1    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 assessment that includes a
12    college and career ready determination is administered
13    under subsection (c) of Section 2-3.64a-5 of this Code, the
14    day of attendance for a pupil whose school day must be
15    shortened to accommodate required testing procedures may
16    be less than 5 clock hours and shall be counted towards the
17    176 days of actual pupil attendance required under Section
18    10-19 of this Code, provided that a sufficient number of
19    minutes of school work in excess of 5 clock hours are first
20    completed on other school days to compensate for the loss
21    of school work on the examination days.
22        (j) Pupils enrolled in a remote educational program
23    established under Section 10-29 of this Code may be counted
24    on the basis of one-fifth day of attendance for every clock
25    hour of instruction attended in the remote educational
26    program, provided that, in any month, the school district

 

 

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1    may not claim for a student enrolled in a remote
2    educational program more days of attendance than the
3    maximum number of days of attendance the district can claim
4    (i) for students enrolled in a building holding year-round
5    classes if the student is classified as participating in
6    the remote educational program on a year-round schedule or
7    (ii) for students enrolled in a building not holding
8    year-round classes if the student is not classified as
9    participating in the remote educational program on a
10    year-round schedule.
 
11(G) Equalized Assessed Valuation Data.
12    (1) For purposes of the calculation of Available Local
13Resources required pursuant to subsection (D), the State Board
14of Education shall secure from the Department of Revenue the
15value as equalized or assessed by the Department of Revenue of
16all taxable property of every school district, together with
17(i) the applicable tax rate used in extending taxes for the
18funds of the district as of September 30 of the previous year
19and (ii) the limiting rate for all school districts subject to
20property tax extension limitations as imposed under the
21Property Tax Extension Limitation Law.
22    The Department of Revenue shall add to the equalized
23assessed value of all taxable property of each school district
24situated entirely or partially within a county that is or was
25subject to the provisions of Section 15-176 or 15-177 of the

 

 

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1Property Tax Code (a) an amount equal to the total amount by
2which the homestead exemption allowed under Section 15-176 or
315-177 of the Property Tax Code for real property situated in
4that school district exceeds the total amount that would have
5been allowed in that school district if the maximum reduction
6under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
7all other counties in tax year 2003 or (ii) $5,000 in all
8counties in tax year 2004 and thereafter and (b) an amount
9equal to the aggregate amount for the taxable year of all
10additional exemptions under Section 15-175 of the Property Tax
11Code for owners with a household income of $30,000 or less. The
12county clerk of any county that is or was subject to the
13provisions of Section 15-176 or 15-177 of the Property Tax Code
14shall annually calculate and certify to the Department of
15Revenue for each school district all homestead exemption
16amounts under Section 15-176 or 15-177 of the Property Tax Code
17and all amounts of additional exemptions under Section 15-175
18of the Property Tax Code for owners with a household income of
19$30,000 or less. It is the intent of this paragraph that if the
20general homestead exemption for a parcel of property is
21determined under Section 15-176 or 15-177 of the Property Tax
22Code rather than Section 15-175, then the calculation of
23Available Local Resources shall not be affected by the
24difference, if any, between the amount of the general homestead
25exemption allowed for that parcel of property under Section
2615-176 or 15-177 of the Property Tax Code and the amount that

 

 

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

 

 

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1    valuation of the district, until such time as all
2    redevelopment project costs have been paid, as provided in
3    Section 11-74.4-8 of the Tax Increment Allocation
4    Redevelopment Act or in Section 11-74.6-35 of the
5    Industrial Jobs Recovery Law. For the purpose of the
6    equalized assessed valuation of the district, the total
7    initial equalized assessed valuation or the current
8    equalized assessed valuation, whichever is lower, shall be
9    used until such time as all redevelopment project costs
10    have been paid.
11        (b) The real property equalized assessed valuation for
12    a school district shall be adjusted by subtracting from the
13    real property value as equalized or assessed by the
14    Department of Revenue for the district an amount computed
15    by dividing the amount of any abatement of taxes under
16    Section 18-170 of the Property Tax Code by 3.00% for a
17    district maintaining grades kindergarten through 12, by
18    2.30% for a district maintaining grades kindergarten
19    through 8, or by 1.05% for a district maintaining grades 9
20    through 12 and adjusted by an amount computed by dividing
21    the amount of any abatement of taxes under subsection (a)
22    of Section 18-165 of the Property Tax Code by the same
23    percentage rates for district type as specified in this
24    subparagraph (b).
25    (3) For the 1999-2000 school year and each school year
26thereafter, if a school district meets all of the criteria of

 

 

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1this subsection (G)(3), the school district's Available Local
2Resources shall be calculated under subsection (D) using the
3district's Extension Limitation Equalized Assessed Valuation
4as calculated under this subsection (G)(3).
5    For purposes of this subsection (G)(3) the following terms
6shall have the following meanings:
7        "Budget Year": The school year for which general State
8    aid is calculated and awarded under subsection (E).
9        "Base Tax Year": The property tax levy year used to
10    calculate the Budget Year allocation of general State aid.
11        "Preceding Tax Year": The property tax levy year
12    immediately preceding the Base Tax Year.
13        "Base Tax Year's Tax Extension": The product of the
14    equalized assessed valuation utilized by the County Clerk
15    in the Base Tax Year multiplied by the limiting rate as
16    calculated by the County Clerk and defined in the Property
17    Tax Extension Limitation Law.
18        "Preceding Tax Year's Tax Extension": The product of
19    the equalized assessed valuation utilized by the County
20    Clerk in the Preceding Tax Year multiplied by the Operating
21    Tax Rate as defined in subsection (A).
22        "Extension Limitation Ratio": A numerical ratio,
23    certified by the County Clerk, in which the numerator is
24    the Base Tax Year's Tax Extension and the denominator is
25    the Preceding Tax Year's Tax Extension.
26        "Operating Tax Rate": The operating tax rate as defined

 

 

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1    in subsection (A).
2    If a school district is subject to property tax extension
3limitations as imposed under the Property Tax Extension
4Limitation Law, the State Board of Education shall calculate
5the Extension Limitation Equalized Assessed Valuation of that
6district. For the 1999-2000 school year, the Extension
7Limitation Equalized Assessed Valuation of a school district as
8calculated by the State Board of Education shall be equal to
9the product of the district's 1996 Equalized Assessed Valuation
10and the district's Extension Limitation Ratio. Except as
11otherwise provided in this paragraph for a school district that
12has approved or does approve an increase in its limiting rate,
13for the 2000-2001 school year and each school year thereafter,
14the Extension Limitation Equalized Assessed Valuation of a
15school district as calculated by the State Board of Education
16shall be equal to the product of the Equalized Assessed
17Valuation last used in the calculation of general State aid and
18the district's Extension Limitation Ratio. If the Extension
19Limitation Equalized Assessed Valuation of a school district as
20calculated under this subsection (G)(3) is less than the
21district's equalized assessed valuation as calculated pursuant
22to subsections (G)(1) and (G)(2), then for purposes of
23calculating the district's general State aid for the Budget
24Year pursuant to subsection (E), that Extension Limitation
25Equalized Assessed Valuation shall be utilized to calculate the
26district's Available Local Resources under subsection (D). For

 

 

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1the 2009-2010 school year and each school year thereafter, if a
2school district has approved or does approve an increase in its
3limiting rate, pursuant to Section 18-190 of the Property Tax
4Code, affecting the Base Tax Year, the Extension Limitation
5Equalized Assessed Valuation of the school district, as
6calculated by the State Board of Education, shall be equal to
7the product of the Equalized Assessed Valuation last used in
8the calculation of general State aid times an amount equal to
9one plus the percentage increase, if any, in the Consumer Price
10Index for all Urban Consumers for all items published by the
11United States Department of Labor for the 12-month calendar
12year preceding the Base Tax Year, plus the Equalized Assessed
13Valuation of new property, annexed property, and recovered tax
14increment value and minus the Equalized Assessed Valuation of
15disconnected property. New property and recovered tax
16increment value shall have the meanings set forth in the
17Property Tax Extension Limitation Law.
18    Partial elementary unit districts created in accordance
19with Article 11E of this Code shall not be eligible for the
20adjustment in this subsection (G)(3) until the fifth year
21following the effective date of the reorganization.
22    (3.5) For the 2010-2011 school year and each school year
23thereafter, if a school district's boundaries span multiple
24counties, then the Department of Revenue shall send to the
25State Board of Education, for the purpose of calculating
26general State aid, the limiting rate and individual rates by

 

 

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

 

 

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

 

 

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1Attendance of the school district. If, however, (i) the
2percentage decrease from the 2 most recent federal censuses in
3the low-income eligible pupil count of a high school district
4with fewer than 400 students exceeds by 75% or more the
5percentage change in the total low-income eligible pupil count
6of contiguous elementary school districts, whose boundaries
7are coterminous with the high school district, or (ii) a high
8school district within 2 counties and serving 5 elementary
9school districts, whose boundaries are coterminous with the
10high school district, has a percentage decrease from the 2 most
11recent federal censuses in the low-income eligible pupil count
12and there is a percentage increase in the total low-income
13eligible pupil count of a majority of the elementary school
14districts in excess of 50% from the 2 most recent federal
15censuses, then the high school district's low-income eligible
16pupil count from the earlier federal census shall be the number
17used as the low-income eligible pupil count for the high school
18district, for purposes of this subsection (H). The changes made
19to this paragraph (1) by Public Act 92-28 shall apply to
20supplemental general State aid grants for school years
21preceding the 2003-2004 school year that are paid in fiscal
22year 1999 or thereafter and to any State aid payments made in
23fiscal year 1994 through fiscal year 1998 pursuant to
24subsection 1(n) of Section 18-8 of this Code (which was
25repealed on July 1, 1998), and any high school district that is
26affected by Public Act 92-28 is entitled to a recomputation of

 

 

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1its supplemental general State aid grant or State aid paid in
2any of those fiscal years. This recomputation shall not be
3affected by any other funding.
4    (1.10) This paragraph (1.10) applies to the 2003-2004
5school year and each school year thereafter. For purposes of
6this subsection (H), the term "Low-Income Concentration Level"
7shall, for each fiscal year, be the low-income eligible pupil
8count as of July 1 of the immediately preceding fiscal year (as
9determined by the Department of Human Services based on the
10number of pupils who are eligible for at least one of the
11following low income programs: Medicaid, the Children's Health
12Insurance Program, TANF, or Food Stamps, excluding pupils who
13are eligible for services provided by the Department of
14Children and Family Services, averaged over the 2 immediately
15preceding fiscal years for fiscal year 2004 and over the 3
16immediately preceding fiscal years for each fiscal year
17thereafter) divided by the Average Daily Attendance of the
18school district.
19    (2) Supplemental general State aid pursuant to this
20subsection (H) shall be provided as follows for the 1998-1999,
211999-2000, and 2000-2001 school years only:
22        (a) For any school district with a Low Income
23    Concentration Level of at least 20% and less than 35%, the
24    grant for any school year shall be $800 multiplied by the
25    low income eligible pupil count.
26        (b) For any school district with a Low Income

 

 

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1    Concentration Level of at least 35% and less than 50%, the
2    grant for the 1998-1999 school year shall be $1,100
3    multiplied by the low income eligible pupil count.
4        (c) For any school district with a Low Income
5    Concentration Level of at least 50% and less than 60%, the
6    grant for the 1998-99 school year shall be $1,500
7    multiplied by the low income eligible pupil count.
8        (d) For any school district with a Low Income
9    Concentration Level of 60% or more, the grant for the
10    1998-99 school year shall be $1,900 multiplied by the low
11    income eligible pupil count.
12        (e) For the 1999-2000 school year, the per pupil amount
13    specified in subparagraphs (b), (c), and (d) immediately
14    above shall be increased to $1,243, $1,600, and $2,000,
15    respectively.
16        (f) For the 2000-2001 school year, the per pupil
17    amounts specified in subparagraphs (b), (c), and (d)
18    immediately above shall be $1,273, $1,640, and $2,050,
19    respectively.
20    (2.5) Supplemental general State aid pursuant to this
21subsection (H) shall be provided as follows for the 2002-2003
22school year:
23        (a) For any school district with a Low Income
24    Concentration Level of less than 10%, the grant for each
25    school year shall be $355 multiplied by the low income
26    eligible pupil count.

 

 

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1        (b) For any school district with a Low Income
2    Concentration Level of at least 10% and less than 20%, the
3    grant for each school year shall be $675 multiplied by the
4    low income eligible pupil count.
5        (c) For any school district with a Low Income
6    Concentration Level of at least 20% and less than 35%, the
7    grant for each school year shall be $1,330 multiplied by
8    the low income eligible pupil count.
9        (d) For any school district with a Low Income
10    Concentration Level of at least 35% and less than 50%, the
11    grant for each school year shall be $1,362 multiplied by
12    the low income eligible pupil count.
13        (e) For any school district with a Low Income
14    Concentration Level of at least 50% and less than 60%, the
15    grant for each school year shall be $1,680 multiplied by
16    the low income eligible pupil count.
17        (f) For any school district with a Low Income
18    Concentration Level of 60% or more, the grant for each
19    school year shall be $2,080 multiplied by the low income
20    eligible pupil count.
21    (2.10) Except as otherwise provided, supplemental general
22State aid pursuant to this subsection (H) shall be provided as
23follows for the 2003-2004 school year and each school year
24thereafter:
25        (a) For any school district with a Low Income
26    Concentration Level of 15% or less, the grant for each

 

 

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1    school year shall be $355 multiplied by the low income
2    eligible pupil count.
3        (b) For any school district with a Low Income
4    Concentration Level greater than 15%, the grant for each
5    school year shall be $294.25 added to the product of $2,700
6    and the square of the Low Income Concentration Level, all
7    multiplied by the low income eligible pupil count.
8    For the 2003-2004 school year and each school year
9thereafter through the 2008-2009 school year only, the grant
10shall be no less than the grant for the 2002-2003 school year.
11For the 2009-2010 school year only, the grant shall be no less
12than the grant for the 2002-2003 school year multiplied by
130.66. For the 2010-2011 school year only, the grant shall be no
14less than the grant for the 2002-2003 school year multiplied by
150.33. Notwithstanding the provisions of this paragraph to the
16contrary, if for any school year supplemental general State aid
17grants are prorated as provided in paragraph (1) of this
18subsection (H), then the grants under this paragraph shall be
19prorated.
20    For the 2003-2004 school year only, the grant shall be no
21greater than the grant received during the 2002-2003 school
22year added to the product of 0.25 multiplied by the difference
23between the grant amount calculated under subsection (a) or (b)
24of this paragraph (2.10), whichever is applicable, and the
25grant received during the 2002-2003 school year. For the
262004-2005 school year only, the grant shall be no greater than

 

 

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1the grant received during the 2002-2003 school year added to
2the product of 0.50 multiplied by the difference between the
3grant amount calculated under subsection (a) or (b) of this
4paragraph (2.10), whichever is applicable, and the grant
5received during the 2002-2003 school year. For the 2005-2006
6school year only, the grant shall be no greater than the grant
7received during the 2002-2003 school year added to the product
8of 0.75 multiplied by the difference between the grant amount
9calculated under subsection (a) or (b) of this paragraph
10(2.10), whichever is applicable, and the grant received during
11the 2002-2003 school year.
12    (3) School districts with an Average Daily Attendance of
13more than 1,000 and less than 50,000 that qualify for
14supplemental general State aid pursuant to this subsection
15shall submit a plan to the State Board of Education prior to
16October 30 of each year for the use of the funds resulting from
17this grant of supplemental general State aid for the
18improvement of instruction in which priority is given to
19meeting the education needs of disadvantaged children. Such
20plan shall be submitted in accordance with rules and
21regulations promulgated by the State Board of Education.
22    (4) School districts with an Average Daily Attendance of
2350,000 or more that qualify for supplemental general State aid
24pursuant to this subsection shall be required to distribute
25from funds available pursuant to this Section, no less than
26$261,000,000 in accordance with the following requirements:

 

 

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1        (a) The required amounts shall be distributed to the
2    attendance centers within the district in proportion to the
3    number of pupils enrolled at each attendance center who are
4    eligible to receive free or reduced-price lunches or
5    breakfasts under the federal Child Nutrition Act of 1966
6    and under the National School Lunch Act during the
7    immediately preceding school year.
8        (b) The distribution of these portions of supplemental
9    and general State aid among attendance centers according to
10    these requirements shall not be compensated for or
11    contravened by adjustments of the total of other funds
12    appropriated to any attendance centers, and the Board of
13    Education shall utilize funding from one or several sources
14    in order to fully implement this provision annually prior
15    to the opening of school.
16        (c) Each attendance center shall be provided by the
17    school district a distribution of noncategorical funds and
18    other categorical funds to which an attendance center is
19    entitled under law in order that the general State aid and
20    supplemental general State aid provided by application of
21    this subsection supplements rather than supplants the
22    noncategorical funds and other categorical funds provided
23    by the school district to the attendance centers.
24        (d) Any funds made available under this subsection that
25    by reason of the provisions of this subsection are not
26    required to be allocated and provided to attendance centers

 

 

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

 

 

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1    within 15 days of the notification of rejection and then
2    submit a modified plan within 30 days after the date of the
3    written notice of intent to modify. Districts may amend
4    approved plans pursuant to rules promulgated by the State
5    Board of Education.
6        Upon notification by the State Board of Education that
7    the district has not submitted a plan prior to July 15 or a
8    modified plan within the time period specified herein, the
9    State aid funds affected by that plan or modified plan
10    shall be withheld by the State Board of Education until a
11    plan or modified plan is submitted.
12        If the district fails to distribute State aid to
13    attendance centers in accordance with an approved plan, the
14    plan for the following year shall allocate funds, in
15    addition to the funds otherwise required by this
16    subsection, to those attendance centers which were
17    underfunded during the previous year in amounts equal to
18    such underfunding.
19        For purposes of determining compliance with this
20    subsection in relation to the requirements of attendance
21    center funding, each district subject to the provisions of
22    this subsection shall submit as a separate document by
23    December 1 of each year a report of expenditure data for
24    the prior year in addition to any modification of its
25    current plan. If it is determined that there has been a
26    failure to comply with the expenditure provisions of this

 

 

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1    subsection regarding contravention or supplanting, the
2    State Superintendent of Education shall, within 60 days of
3    receipt of the report, notify the district and any affected
4    local school council. The district shall within 45 days of
5    receipt of that notification inform the State
6    Superintendent of Education of the remedial or corrective
7    action to be taken, whether by amendment of the current
8    plan, if feasible, or by adjustment in the plan for the
9    following year. Failure to provide the expenditure report
10    or the notification of remedial or corrective action in a
11    timely manner shall result in a withholding of the affected
12    funds.
13        The State Board of Education shall promulgate rules and
14    regulations to implement the provisions of this
15    subsection. No funds shall be released under this
16    subdivision (H)(4) to any district that has not submitted a
17    plan that has been approved by the State Board of
18    Education.
 
19(I) (Blank).
 
20(J) (Blank).
 
21(K) Grants to Laboratory and Alternative Schools.
22    In calculating the amount to be paid to the governing board
23of a public university that operates a laboratory school under

 

 

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

 

 

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1more than one educational service region may be established by
2the regional superintendents of schools of the affected
3educational service regions. An alternative school serving
4more than one educational service region may be operated under
5such terms as the regional superintendents of schools of those
6educational service regions may agree.
7    Each laboratory and alternative school shall file, on forms
8provided by the State Superintendent of Education, an annual
9State aid claim which states the Average Daily Attendance of
10the school's students by month. The best 3 months' Average
11Daily Attendance shall be computed for each school. The general
12State aid entitlement shall be computed by multiplying the
13applicable Average Daily Attendance by the Foundation Level as
14determined under this Section.
 
15(L) Payments, Additional Grants in Aid and Other Requirements.
16    (1) For a school district operating under the financial
17supervision of an Authority created under Article 34A, the
18general State aid otherwise payable to that district under this
19Section, but not the supplemental general State aid, shall be
20reduced by an amount equal to the budget for the operations of
21the Authority as certified by the Authority to the State Board
22of Education, and an amount equal to such reduction shall be
23paid to the Authority created for such district for its
24operating expenses in the manner provided in Section 18-11. The
25remainder of general State school aid for any such district

 

 

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1shall be paid in accordance with Article 34A when that Article
2provides for a disposition other than that provided by this
3Article.
4    (2) (Blank).
5    (3) Summer school. Summer school payments shall be made as
6provided in Section 18-4.3.
7    (4) For the 2015-2016 school year and each school year
8thereafter, the State Board of Education shall, subject to
9appropriation, provide a supplemental grant to entities that
10receive general State aid to limit the loss per student due to
11the difference between the general State aid claim as
12calculated under this Section and the amount appropriated for
13purposes of this Section divided by the Average Daily
14Attendance as set forth in paragraph (2) of subsection (C) of
15this Section. This supplemental grant must be paid first to the
16entity with the greatest loss per student and then to the next
17entity with the greatest loss per student until losses per
18student are reduced to their smallest possible amount given
19this appropriation.
20    For the 2016-2017 school year and each school year
21thereafter, no entity that receives general State aid may
22receive a smaller percentage of its general State aid claim as
23calculated under this Section than the entity received in the
242015-2016 school year.
 
25(M) Education Funding Advisory Board.

 

 

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

 

 

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

 

 

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

 

 

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1acted upon, is controlling. The text of Public Act 93-838 is
2the law regardless of the text of Public Act 93-808.
 
3(Q) State Fiscal Year 2015 Payments.
4    For payments made for State fiscal year 2015, the State
5Board of Education shall, for each school district, calculate
6that district's pro-rata share of a minimum sum of $13,600,000
7or additional amounts as needed from the total net General
8State Aid funding as calculated under this Section that shall
9be deemed attributable to the provision of special educational
10facilities and services, as defined in Section 14-1.08 of this
11Code, in a manner that ensures compliance with maintenance of
12State financial support requirements under the federal
13Individuals with Disabilities Education Act. Each school
14district must use such funds only for the provision of special
15educational facilities and services, as defined in Section
1614-1.08 of this Code, and must comply with any expenditure
17verification procedures adopted by the State Board of
18Education.
 
19(R) Repealer.
20    This Section is repealed on June 1, 2017.
21(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15.)
 
22    (105 ILCS 5/18-21 new)
23    Sec. 18-21. General State Aid Committee.

 

 

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1    (a) There is created a General State Aid Committee to
2propose a revised school funding formula for Illinois schools.
3The Committee shall consist of the following members, all of
4whom shall serve without compensation but shall be reimbursed
5for their travel expenses from appropriations to the State
6Board of Education available for that purpose and subject to
7the rules of the Legislative Travel Control Board:
8        (1) Three members appointed by the Speaker of the House
9    of Representatives, one of whom shall serve as
10    co-chairperson.
11        (2) Three members appointed by the Minority Leader of
12    the House of Representatives, one of whom shall serve as
13    co-chairperson.
14        (3) Three members appointed by the President of the
15    Senate, one of whom shall serve as co-chairperson.
16        (4) Three members appointed by the Minority Leader of
17    the Senate, one of whom shall serve as co-chairperson.
18    (b) The General State Aid Committee shall meet within 30
19days of the effective date of this amendatory Act of the 99th
20General Assembly. Thereafter, the Committee shall meet at the
21call of the co-chairpersons. The State Board of Education shall
22provide administrative and other support to the Committee.
23    (c) The General State Aid Committee shall propose a new
24school funding formula for public schools in this State. The
25Committee must establish a school funding formula that provides
26adequate, equitable, transparent, and accountable distribution

 

 

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1of funds to school districts that will prepare students for
2success after high school.
3    (d) The Committee shall submit its proposed school funding
4formula to the General Assembly for consideration on or before
5December 31, 2016 by filing copies of its proposal as provided
6in Section 3.1 of the General Assembly Organization Act. Upon
7filing its proposal, the Committee is dissolved.
8    (e) This Section is repealed on December 31, 2017.
 
9    Section 90. The State Mandates Act is amended by adding
10Section 8.39 as follows:
 
11    (30 ILCS 805/8.39 new)
12    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
13of this Act, no reimbursement by the State is required for the
14implementation of any mandate created by this amendatory Act of
15the 99th General Assembly.
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.".