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(105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
Sec. 17-3. Additional levies-Submission to voters. (a) The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase, for a limited period of not less than 3 nor more than 10 years or
for an unlimited period, the
annual tax rate for educational purposes to be submitted to
the voters of such district at a regular scheduled election as
follows:
(1) in districts maintaining grades 1 through 8, or |
| grades 9 through 12, the maximum rate for educational purposes shall not exceed 3.5% of the value as equalized or assessed by the Department of Revenue;
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(2) in districts maintaining grades 1 through 12 the
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| maximum rate for educational purposes shall not exceed 4.00% of the value as equalized or assessed by the Department of Revenue except that if a single elementary district and a secondary district having boundaries that are coterminous form a community unit district on or after the effective date of this amendatory Act of the 94th General Assembly and the actual combined rate of the elementary district and secondary district prior to the formation of the community unit district is greater than 4.00%, then the maximum rate for educational purposes for such district shall be the following:
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(A) For 2 years following the formation of the
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| community unit district, the maximum rate shall equal the actual combined rate of the previous elementary district and secondary district.
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(B) In each subsequent year, the maximum rate
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| shall be reduced by 0.10% or reduced to 4.00%, whichever reduction is less. The school board may, by proper resolution, cause a proposition to increase the reduced rate, not to exceed the maximum rate in clause (A), to be submitted to the voters of the district at a regular scheduled election as provided under this Section. Nothing in this Section shall require that the maximum rate for educational purpose for a district maintaining grades one through 12 be reduced below 4.00%.
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If the resolution of the school board seeks to increase the annual tax rate
for educational purposes for a limited period of not less than 3 nor more than
10 years, the proposition shall
so state and shall identify the years for which the tax increase is sought.
If
a majority of the votes cast on the proposition is in favor
thereof at an election for which the election authorities have given notice
either (i) in accordance with Section 12-5 of the Election Code or (ii) by
publication of a true and legible copy of the specimen ballot label containing
the proposition in the form in which it appeared or will appear on the official
ballot label on the day of the election at least 5 days before the day of the
election in at least one newspaper published in and having a general
circulation in the district, the school board may thereafter, until such
authority is
revoked in like manner, levy annually the tax so authorized; provided that if
the proposition as approved limits the increase in the annual tax rate of the
district for educational purposes to a period of not less than 3 nor more than
10 years, the district may,
unless such authority is sooner revoked in like manner, levy annually the tax
so authorized for the limited number of years approved by a majority of the
votes cast on
the proposition. Upon expiration of that limited period, the rate at which the
district may annually levy
its tax for educational purposes shall be the rate provided under Section 17-2,
or the rate at which the district last levied its tax for educational purposes
prior to approval of the proposition authorizing the levy of that tax at an
increased rate, whichever is greater.
The school board shall certify the proposition to the proper election
authorities
in accordance with the general election law.
The provisions of this Section concerning notice of the tax rate increase
referendum apply only to consolidated primary elections held prior to January
1, 2002 at which not less than
55% of the voters voting on the tax rate increase proposition voted in favor
of the
tax rate increase proposition.
(b) Beginning on the effective date of this amendatory Act of the 97th General Assembly, if a unit district is being established from an elementary district or districts and a high school district, pursuant to Article 11E of this Code, and the combined rate of the elementary district or districts and the high school district prior to the formation of the unit district is greater than 4.00% for educational purposes, then the maximum rate for educational purposes for the unit district shall be the following:
(1) For the first year following the formation of the
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| new unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 6.40%.
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(2) For the second year after the formation of the
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| new unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 5.80%.
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(3) For the third year after the formation of the new
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| unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 5.20%.
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(4) For the fourth year after the formation of the
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| new unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 4.60%.
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(5) For the fifth year after the formation of the new
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| unit district and thereafter, the maximum rate shall be no greater than 4.00%.
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(Source: P.A. 97-1022, eff. 1-1-13.)
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