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90_HB2304 105 ILCS 5/18-8 from Ch. 122, par. 18-8 Amends the School Code. Adjusts the equalized assessed value used to compute general State aid for school districts subject to the Property Tax Extension Limitation Act. Provides that the district's EAV for State aid purposes shall be its EAV for the year prior to the first year in which the Property Tax Limitation Law is implemented in the district, increased for each year thereafter by the lesser of 5% or the percentage increase in the Consumer Price Index, plus the assessed value attributable to the district's new property, plus the equalized assessed value of property annexed to the district, minus the result obtained by dividing the aggregate amount of the abatements in district taxes made under specified Sections of the Property Tax Code by the district's maximum operating tax rate. Effective immediately. LRB9006714THpk LRB9006714THpk 1 AN ACT to amend the School Code by changing Section 18-8. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The School Code is amended by changing 5 Section 18-8 as follows: 6 (105 ILCS 5/18-8) (from Ch. 122, par. 18-8) 7 Sec. 18-8. Basis for apportionment to districts, 8 laboratory schools and alternative schools. 9 A. The amounts to be apportioned shall be determined for 10 each educational service region by school districts, as 11 follows: 12 1. General Provisions. 13 (a) In the computation of the amounts to be apportioned, 14 the average daily attendance of all pupils in grades 9 15 through 12 shall be multiplied by 1.25. The average daily 16 attendance of all pupils in grades 7 and 8 shall be 17 multiplied by 1.05. 18 (b) The actual number of pupils in average daily 19 attendance shall be computed in a one-teacher school district 20 by dividing the total aggregate days of pupil attendance by 21 the actual number of days school is in session but not more 22 than 30 such pupils shall be accredited for such type of 23 district; and in districts of 2 or more teachers, or in 24 districts where records of attendance are kept by session 25 teachers, by taking the sum of the respective averages of the 26 units composing the group. 27 (c) Pupils in average daily attendance shall be computed 28 upon the average of the best 3 months of pupils attendance of 29 the current school year except as district claims may be 30 later amended as provided hereinafter in this Section. 31 However, for any school district maintaining grades -2- LRB9006714THpk 1 kindergarten through 12, the "average daily attendance" shall 2 be computed on the average of the best 3 months of pupils 3 attendance of the current year in grades kindergarten through 4 8, added together with the average of the best 3 months of 5 pupils attendance of the current year in grades 9 through 12, 6 except as district claims may be later amended as provided in 7 this Section. Days of attendance shall be kept by regular 8 calendar months, except any days of attendance in August 9 shall be added to the month of September and any days of 10 attendance in June shall be added to the month of May. 11 Except as otherwise provided in this Section, days of 12 attendance by pupils shall be counted only for sessions of 13 not less than 5 clock hours of school work per day under 14 direct supervision of: (i) teachers, or (ii) non-teaching 15 personnel or volunteer personnel when engaging in 16 non-teaching duties and supervising in those instances 17 specified in subsection (a) of Section 10-22.34 and paragraph 18 10 of Section 34-18, with pupils of legal school age and in 19 kindergarten and grades 1 through 12. 20 (d) Pupils regularly enrolled in a public school for 21 only a part of the school day may be counted on the basis of 22 1/6 day for every class hour of instruction of 40 minutes or 23 more attended pursuant to such enrollment. 24 (e) Days of attendance may be less than 5 clock hours on 25 the opening and closing of the school term, and upon the 26 first day of pupil attendance, if preceded by a day or days 27 utilized as an institute or teachers' workshop. 28 (f) A session of 4 or more clock hours may be counted as 29 a day of attendance upon certification by the regional 30 superintendent, and approved by the State Superintendent of 31 Education to the extent that the district has been forced to 32 use daily multiple sessions. 33 (g) A session of 3 or more clock hours may be counted as 34 a day of attendance (1) when the remainder of the school day -3- LRB9006714THpk 1 or at least 2 hours in the evening of that day is utilized 2 for an in-service training program for teachers, up to a 3 maximum of 5 days per school year of which a maximum of 4 4 days of such 5 days may be used for parent-teacher 5 conferences, provided a district conducts an in-service 6 training program for teachers which has been approved by the 7 State Superintendent of Education; or, in lieu of 4 such 8 days, 2 full days may be used, in which event each such day 9 may be counted as a day of attendance; and (2) when days in 10 addition to those provided in item (1) are scheduled by a 11 school pursuant to its school improvement plan adopted under 12 Article 34 or its revised or amended school improvement plan 13 adopted under Article 2, provided that (i) such sessions of 3 14 or more clock hours are scheduled to occur at regular 15 intervals, (ii) the remainder of the school days in which 16 such sessions occur are utilized for in-service training 17 programs or other staff development activities for teachers, 18 and (iii) a sufficient number of minutes of school work under 19 the direct supervision of teachers are added to the school 20 days between such regularly scheduled sessions to accumulate 21 not less than the number of minutes by which such sessions of 22 3 or more clock hours fall short of 5 clock hours. Any full 23 days used for the purposes of this paragraph shall not be 24 considered for computing average daily attendance. Days 25 scheduled for in-service training programs, staff development 26 activities, or parent-teacher conferences may be scheduled 27 separately for different grade levels and different 28 attendance centers of the district. 29 (h) A session of not less than one clock hour teaching 30 of hospitalized or homebound pupils on-site or by telephone 31 to the classroom may be counted as 1/2 day of attendance, 32 however these pupils must receive 4 or more clock hours of 33 instruction to be counted for a full day of attendance. 34 (i) A session of at least 4 clock hours may be counted -4- LRB9006714THpk 1 as a day of attendance for first grade pupils, and pupils in 2 full day kindergartens, and a session of 2 or more hours may 3 be counted as 1/2 day of attendance by pupils in 4 kindergartens which provide only 1/2 day of attendance. 5 (j) For children with disabilities who are below the age 6 of 6 years and who cannot attend two or more clock hours 7 because of their disability or immaturity, a session of not 8 less than one clock hour may be counted as 1/2 day of 9 attendance; however for such children whose educational needs 10 so require a session of 4 or more clock hours may be counted 11 as a full day of attendance. 12 (k) A recognized kindergarten which provides for only 13 1/2 day of attendance by each pupil shall not have more than 14 1/2 day of attendance counted in any 1 day. However, 15 kindergartens may count 2 1/2 days of attendance in any 5 16 consecutive school days. Where a pupil attends such a 17 kindergarten for 2 half days on any one school day, such 18 pupil shall have the following day as a day absent from 19 school, unless the school district obtains permission in 20 writing from the State Superintendent of Education. 21 Attendance at kindergartens which provide for a full day of 22 attendance by each pupil shall be counted the same as 23 attendance by first grade pupils. Only the first year of 24 attendance in one kindergarten shall be counted except in 25 case of children who entered the kindergarten in their fifth 26 year whose educational development requires a second year of 27 kindergarten as determined under the rules and regulations of 28 the State Board of Education. 29 (l) Days of attendance by tuition pupils shall be 30 accredited only to the districts that pay the tuition to a 31 recognized school. 32 (m) The greater of the immediately preceding year's 33 weighted average daily attendance or the average of the 34 weighted average daily attendance of the immediately -5- LRB9006714THpk 1 preceding year and the previous 2 years shall be used. 2 For any school year beginning July 1, 1986 or thereafter, 3 if the weighted average daily attendance in either grades 4 kindergarten through 8 or grades 9 through 12 of a district 5 as computed for the first calendar month of the current 6 school year exceeds by more than 5%, but not less than 25 7 pupils, the district's weighted average daily attendance for 8 the first calendar month of the immediately preceding year 9 in, respectively, grades kindergarten through 8 or grades 9 10 through 12, a supplementary payment shall be made to the 11 district equal to the difference in the amount of aid the 12 district would be paid under this Section using the weighted 13 average daily attendance in the district as computed for the 14 first calendar month of the current school year and the 15 amount of aid the district would be paid using the weighted 16 average daily attendance in the district for the first 17 calendar month of the immediately preceding year. Such 18 supplementary State aid payment shall be paid to the district 19 as provided in Section 18-8.4 and shall be treated as 20 separate from all other payments made pursuant to this 21 Section 18-8. 22 (n) The number of low income eligible pupils in a 23 district shall result in an increase in the weighted average 24 daily attendance calculated as follows: The number of low 25 income pupils shall increase the weighted ADA by .53 for each 26 student adjusted by dividing the percent of low income 27 eligible pupils in the district by the ratio of eligible low 28 income pupils in the State to the best 3 months' weighted 29 average daily attendance in the State. In no case may the 30 adjustment under this paragraph result in a greater weighting 31 than .625 for each eligible low income student. The number 32 of low income eligible pupils in a district shall be the 33 low-income eligible count from the most recently available 34 federal census and the weighted average daily attendance -6- LRB9006714THpk 1 shall be calculated in accordance with the other provisions 2 of this paragraph. 3 (o) Any school district which fails for any given school 4 year to maintain school as required by law, or to maintain a 5 recognized school is not eligible to file for such school 6 year any claim upon the common school fund. In case of 7 nonrecognition of one or more attendance centers in a school 8 district otherwise operating recognized schools, the claim of 9 the district shall be reduced in the proportion which the 10 average daily attendance in the attendance center or centers 11 bear to the average daily attendance in the school district. 12 A "recognized school" means any public school which meets the 13 standards as established for recognition by the State Board 14 of Education. A school district or attendance center not 15 having recognition status at the end of a school term is 16 entitled to receive State aid payments due upon a legal claim 17 which was filed while it was recognized. 18 (p) School district claims filed under this Section are 19 subject to Sections 18-9, 18-10 and 18-12, except as herein 20 otherwise provided. 21 (q) The State Board of Education shall secure from the 22 Department of Revenue the value as equalized or assessed by 23 the Department of Revenue of all taxable property of every 24 school district together with the applicable tax rate used in 25 extending taxes for the funds of the district as of September 26 30 of the previous year. The Department of Revenue shall add 27 to the equalized assessed value of all taxable property of 28 each school district situated entirely or partially within a 29 county with 2,000,000 or more inhabitants an amount equal to 30 the total amount by which the homestead exemptions allowed 31 under Sections 15-170 and 15-175 of the Property Tax Code for 32 real property situated in that school district exceeds the 33 total amount that would have been allowed in that school 34 district as homestead exemptions under those Sections if the -7- LRB9006714THpk 1 maximum reduction under Section 15-170 of the Property Tax 2 Code was $2,000 and the maximum reduction under Section 3 15-175 of the Property Tax Code was $3,500. The county clerk 4 of any county with 2,000,000 or more inhabitants shall 5 annually calculate and certify to the Department for each 6 school district all homestead exemption amounts required by 7 this amendatory Act of 1992. In a new district which has not 8 had any tax rates yet determined for extension of taxes, a 9 leveled uniform rate shall be computed from the latest amount 10 of the fund taxes extended on the several areas within such 11 new district. 12 (r) If a school district operates a full year school 13 under Section 10-19.1, the general state aid to the school 14 district shall be determined by the State Board of Education 15 in accordance with this Section as near as may be applicable. 16 2. New or recomputed claim. The general State aid 17 entitlement for a newly created school district or a district 18 which has annexed an entire school district shall be computed 19 using attendance, compensatory pupil counts, equalized 20 assessed valuation, and tax rate data which would have been 21 used had the district been in existence for 3 years. General 22 State aid entitlements shall not be recomputed except as 23 permitted herein. 24 3. Impaction. Impaction payments shall be made as 25 provided for in Section 18-4.2. 26 4. Summer school. Summer school payments shall be made 27 as provided in Section 18-4.3. 28 5. Computation of State aid. The State grant shall be 29 determined as follows: 30 (a) The State shall guarantee the amount of money that a 31 district's operating tax rate as limited in other Sections of 32 this Act would produce if every district maintaining grades 33 kindergarten through 12 had an equalized assessed valuation 34 equal to $74,791 per weighted ADA pupil; every district -8- LRB9006714THpk 1 maintaining grades kindergarten through 8 had an equalized 2 assessed valuation of $108,644 per weighted ADA pupil; and 3 every district maintaining grades 9 through 12 had an 4 equalized assessed valuation of $187,657 per weighted ADA 5 pupil. The State Board of Education shall adjust the 6 equalized assessed valuation amounts stated in this 7 paragraph, if necessary, to conform to the amount of the 8 appropriation approved for any fiscal year. 9 (b) The operating tax rate to be used shall consist of 10 all district taxes extended for all purposes except community 11 college educational purposes for the payment of tuition under 12 Section 6-1 of the Public Community College Act, Bond and 13 Interest, Summer School, Rent, Capital Improvement and 14 Vocational Education Building. Any district may elect to 15 exclude Transportation from the calculation of its operating 16 tax rate. Districts may include taxes extended for the 17 payment of principal and interest on bonds issued under the 18 provisions of Sections 17-2.11a and 20-2 at a rate of .05% 19 per year for each purpose or the actual rate extended, 20 whichever is less. 21 (c) For calculation of aid under this Act a district 22 shall use the combined authorized tax rates of all funds not 23 exempt in (b) above, not to exceed 2.76% of the value of all 24 its taxable property as equalized or assessed by the 25 Department of Revenue for districts maintaining grades 26 kindergarten through 12; 1.90% of the value of all its 27 taxable property as equalized or assessed by the Department 28 of Revenue for districts maintaining grades kindergarten 29 through 8 only; 1.10% of the value of all its taxable 30 property as equalized or assessed by the Department of 31 Revenue for districts maintaining grades 9 through 12 only. 32 A district may, however, as provided in Article 17, increase 33 its operating tax rate above the maximum rate provided in 34 this subsection without affecting the amount of State aid to -9- LRB9006714THpk 1 which it is entitled under this Act. 2 (d) (1) For districts maintaining grades kindergarten 3 through 12 with an operating tax rate as described in 4 subsections 5(b) and (c) of less than 2.18%, and districts 5 maintaining grades kindergarten through 8 with an operating 6 tax rate of less than 1.28%, State aid shall be computed by 7 multiplying the difference between the guaranteed equalized 8 assessed valuation per weighted ADA pupil in subsection 5(a) 9 and the equalized assessed valuation per weighted ADA pupil 10 in the district by the operating tax rate, multiplied by the 11 weighted average daily attendance of the district; provided, 12 however, that for the 1989-1990 school year only, a school 13 district maintaining grades kindergarten through 8 whose 14 operating tax rate with reference to which its general State 15 aid for the 1989-1990 school year is determined is less than 16 1.28% and more than 1.090%, and which had an operating tax 17 rate of 1.28% or more for the previous year, shall have its 18 general State aid computed according to the provisions of 19 subsection 5(d)(2). 20 (2) For districts maintaining grades kindergarten 21 through 12 with an operating tax rate as described in 22 subsection 5(b) and (c) of 2.18% and above, the State aid 23 shall be computed as provided in subsection (d) (1) but as 24 though the district had an operating tax rate of 2.76%; in 25 K-8 districts with an operating tax rate of 1.28% and above, 26 the State aid shall be computed as provided in subsection (d) 27 (1) but as though the district had an operating tax rate of 28 1.90%; and in 9-12 districts, the State aid shall be computed 29 by multiplying the difference between the guaranteed 30 equalized assessed valuation per weighted average daily 31 attendance pupil in subsection 5(a) and the equalized 32 assessed valuation per weighted average daily attendance 33 pupil in the district by the operating tax rate, not to 34 exceed 1.10%, multiplied by the weighted average daily -10- LRB9006714THpk 1 attendance of the district. State aid computed under the 2 provisions of this subsection (d) (2) shall be treated as 3 separate from all other payments made pursuant to this 4 Section. The State Comptroller and State Treasurer shall 5 transfer from the General Revenue Fund to the Common School 6 Fund the amounts necessary to permit these claims to be paid 7 in equal installments along with other State aid payments 8 remaining to be made for the 1983-1984 school year under this 9 Section. 10 (3) For any school district whose 1995 equalized 11 assessed valuation is at least 6% less than its 1994 12 equalized assessed valuation as the result of a reduction in 13 the equalized assessed valuation of the taxable property 14 within such district of any one taxpayer whose taxable 15 property within the district has a 1994 equalized assessed 16 valuation constituting at least 20% of the 1994 equalized 17 assessed valuation of all taxable property within the 18 district, the 1996-97 State aid of such district shall be 19 computed using its 1995 equalized assessed valuation. 20 (4) For any school district whose 1988 equalized 21 assessed valuation is 55% or less of its 1981 equalized 22 assessed valuation, the 1990-91 State aid of such district 23 shall be computed by multiplying the 1988 equalized assessed 24 valuation by a factor of .8. Any such school district which 25 is reorganized effective for the 1991-92 school year shall 26 use the formula provided in this subparagraph for purposes of 27 the calculation made pursuant to subsection (m) of this 28 Section. 29 (e) The amount of State aid shall be computed under the 30 provisions of subsections 5(a) through 5(d) provided the 31 equalized assessed valuation per weighted ADA pupil is less 32 than .87 of the amounts in subsection 5(a). If the equalized 33 assessed valuation per weighted ADA pupil is equal to or 34 greater than .87 of the amounts in subsection 5(a), the State -11- LRB9006714THpk 1 aid shall be computed under the provisions of subsection 2 5(f). 3 (f) If the equalized assessed valuation per weighted ADA 4 pupil is equal to or greater than .87 of the amounts in 5 subsection 5(a), the State aid per weighted ADA pupil shall 6 be computed by multiplying the product of .13 times the 7 maximum per pupil amount computed under the provisions of 8 subsections 5(a) through 5(d) by an amount equal to the 9 quotient of .87 times the equalized assessed valuation per 10 weighted ADA pupil in subsection 5(a) for that type of 11 district divided by the district equalized valuation per 12 weighted ADA pupil except in no case shall the district 13 receive State aid per weighted ADA pupil of less than .07 14 times the maximum per pupil amount computed under the 15 provisions of subsections 5(a) through 5(d). 16 (g) In addition to the above grants, summer school 17 grants shall be made based upon the calculation as provided 18 in subsection 4 of this Section. 19 (h) The board of any district receiving any of the 20 grants provided for in this Section may apply those funds to 21 any fund so received for which that board is authorized to 22 make expenditures by law. 23 (i) (1) (a) In school districts with an average daily 24 attendance of 50,000 or more, the amount which is provided 25 under subsection 1(n) of this Section by the application of a 26 base Chapter 1 weighting factor of .375 shall be distributed 27 to the attendance centers within the district in proportion 28 to the number of pupils enrolled at each attendance center 29 who are eligible to receive free or reduced-price lunches or 30 breakfasts under the federal Child Nutrition Act of 1966 and 31 under the National School Lunch Act during the immediately 32 preceding school year. The amount of State aid provided 33 under subsection 1(n) of this Section by the application of 34 the Chapter 1 weighting factor in excess of .375 shall be -12- LRB9006714THpk 1 distributed to the attendance centers within the district in 2 proportion to the total enrollment at each attendance center. 3 Beginning with school year 1989-90, and each school year 4 thereafter, all funds provided under subsection 1 (n) of this 5 Section by the application of the Chapter 1 weighting factor 6 which are in excess of the level of non-targeted Chapter 1 7 funds in school year 1988-89 shall be distributed to 8 attendance centers, and only to attendance centers, within 9 the district in proportion to the number of pupils enrolled 10 at each attendance center who are eligible to receive free or 11 reduced price lunches or breakfasts under the Federal Child 12 Nutrition Act and under the National School Lunch Act during 13 the immediately preceding school year. Beginning in school 14 year 1989-90, 25% of the previously non-targeted Chapter 1 15 funds as established for school year 1988-89 shall also be 16 distributed to the attendance centers, and only to attendance 17 centers, in the district in proportion to the number of 18 pupils enrolled at each attendance center who are eligible to 19 receive free or reduced price lunches or breakfasts under the 20 Federal Child Nutrition Act and under the National School 21 Lunch Act during the immediately preceding school year; in 22 school year 1990-91, 50% of the previously non-targeted 23 Chapter 1 funds as established for school year 1988-89 shall 24 be distributed to attendance centers, and only to attendance 25 centers, in the district in proportion to the number of 26 pupils enrolled at each attendance center who are eligible to 27 receive such free or reduced price lunches or breakfasts 28 during the immediately preceding school year; in school year 29 1991-92, 75% of the previously non-targeted Chapter 1 funds 30 as established for school year 1988-89 shall be distributed 31 to attendance centers, and only to attendance centers, in the 32 district in proportion to the number of pupils enrolled at 33 each attendance center who are eligible to receive such free 34 or reduced price lunches or breakfasts during the immediately -13- LRB9006714THpk 1 preceding school year; in school year 1992-93 and thereafter, 2 all funds provided under subsection 1 (n) of this Section by 3 the application of the Chapter 1 weighting factor shall be 4 distributed to attendance centers, and only to attendance 5 centers, in the district in proportion to the number of 6 pupils enrolled at each attendance center who are eligible to 7 receive free or reduced price lunches or breakfasts under the 8 Federal Child Nutrition Act and under the National School 9 Lunch Act during the immediately preceding school year; 10 provided, however, that the distribution formula in effect 11 beginning with school year 1989-90 shall not be applicable to 12 such portion of State aid provided under subsection 1 (n) of 13 this Section by the application of the Chapter 1 weighting 14 formula as is set aside and appropriated by the school 15 district for the purpose of providing desegregation programs 16 and related transportation to students (which portion shall 17 not exceed 5% of the total amount of State aid which is 18 provided under subsection 1 (n) of this Section by 19 application of the Chapter 1 weighting formula), and the 20 relevant percentages shall be applied to the remaining 21 portion of such State aid. The distribution of these 22 portions of general State aid among attendance centers 23 according to these requirements shall not be compensated for 24 or contravened by adjustments of the total of other funds 25 appropriated to any attendance centers. (b) The Board of 26 Education shall utilize funding from one or several sources 27 in order to fully implement this provision annually prior to 28 the opening of school. The Board of Education shall apply 29 savings from reduced administrative costs required under 30 Section 34-43.1 and growth in non-Chapter 1 State and local 31 funds to assure that all attendance centers receive funding 32 to replace losses due to redistribution of Chapter 1 funding. 33 The distribution formula and funding to replace losses due to 34 the distribution formula shall occur, in full, using any and -14- LRB9006714THpk 1 all sources available, including, if necessary, revenue from 2 administrative reductions beyond those required in Section 3 34-43.1, in order to provide the necessary funds. (c) Each 4 attendance center shall be provided by the school district a 5 distribution of noncategorical funds and other categorical 6 funds to which an attendance center is entitled under law in 7 order that the State aid provided by application of the 8 Chapter 1 weighting factor and required to be distributed 9 among attendance centers according to the requirements of 10 this paragraph supplements rather than supplants the 11 noncategorical funds and other categorical funds provided by 12 the school district to the attendance centers. 13 Notwithstanding the foregoing provisions of this subsection 14 5(i)(1) or any other law to the contrary, beginning with the 15 1995-1996 school year and for each school year thereafter, 16 the board of a school district to which the provisions of 17 this subsection apply shall be required to allocate or 18 provide to attendance centers of the district in any such 19 school year, from the State aid provided for the district 20 under this Section by application of the Chapter 1 weighting 21 factor, an aggregate amount of not less than $261,000,000 of 22 State Chapter 1 funds. Any State Chapter 1 funds that by 23 reason of the provisions of this paragraph are not required 24 to be allocated and provided to attendance centers may be 25 used and appropriated by the board of the district for any 26 lawful school purpose. Chapter 1 funds received by an 27 attendance center (except those funds set aside for 28 desegregation programs and related transportation to 29 students) shall be used on the schedule cited in this Section 30 at the attendance center at the discretion of the principal 31 and local school council for programs to improve educational 32 opportunities at qualifying schools through the following 33 programs and services: early childhood education, reduced 34 class size or improved adult to student classroom ratio, -15- LRB9006714THpk 1 enrichment programs, remedial assistance, attendance 2 improvement and other educationally beneficial expenditures 3 which supplement the regular and basic programs as determined 4 by the State Board of Education. Chapter 1 funds shall not 5 be expended for any political or lobbying purposes as defined 6 by board rule. (d) Each district subject to the provisions of 7 this paragraph shall submit an acceptable plan to meet the 8 educational needs of disadvantaged children, in compliance 9 with the requirements of this paragraph, to the State Board 10 of Education prior to July 15 of each year. This plan shall 11 be consistent with the decisions of local school councils 12 concerning the school expenditure plans developed in 13 accordance with part 4 of Section 34-2.3. The State Board 14 shall approve or reject the plan within 60 days after its 15 submission. If the plan is rejected the district shall give 16 written notice of intent to modify the plan within 15 days of 17 the notification of rejection and then submit a modified plan 18 within 30 days after the date of the written notice of intent 19 to modify. Districts may amend approved plans pursuant to 20 rules promulgated by the State Board of Education. 21 Upon notification by the State Board of Education that 22 the district has not submitted a plan prior to July 15 or a 23 modified plan within the time period specified herein, the 24 State aid funds affected by said plan or modified plan shall 25 be withheld by the State Board of Education until a plan or 26 modified plan is submitted. 27 If the district fails to distribute State aid to 28 attendance centers in accordance with an approved plan, the 29 plan for the following year shall allocate funds, in addition 30 to the funds otherwise required by this subparagraph, to 31 those attendance centers which were underfunded during the 32 previous year in amounts equal to such underfunding. 33 For purposes of determining compliance with this 34 subsection in relation to Chapter 1 expenditures, each -16- LRB9006714THpk 1 district subject to the provisions of this subsection shall 2 submit as a separate document by December 1 of each year a 3 report of Chapter 1 expenditure data for the prior year in 4 addition to any modification of its current plan. If it is 5 determined that there has been a failure to comply with the 6 expenditure provisions of this subsection regarding 7 contravention or supplanting, the State Superintendent of 8 Education shall, within 60 days of receipt of the report, 9 notify the district and any affected local school council. 10 The district shall within 45 days of receipt of that 11 notification inform the State Superintendent of Education of 12 the remedial or corrective action to be taken, whether by 13 amendment of the current plan, if feasible, or by adjustment 14 in the plan for the following year. Failure to provide the 15 expenditure report or the notification of remedial or 16 corrective action in a timely manner shall result in a 17 withholding of the affected funds. 18 The State Board of Education shall promulgate rules and 19 regulations to implement the provisions of this subsection 20 5(i)(1). No funds shall be released under subsection 1(n) of 21 this Section or under this subsection 5(i)(1) to any district 22 which has not submitted a plan which has been approved by the 23 State Board of Education. 24 (2) School districts with an average daily attendance of 25 more than 1,000 and less than 50,000 and having a low income 26 pupil weighting factor in excess of .53 shall submit a plan 27 to the State Board of Education prior to October 30 of each 28 year for the use of the funds resulting from the application 29 of subsection 1(n) of this Section for the improvement of 30 instruction in which priority is given to meeting the 31 education needs of disadvantaged children. Such plan shall 32 be submitted in accordance with rules and regulations 33 promulgated by the State Board of Education. 34 (j) For the purposes of calculating State aid under this -17- LRB9006714THpk 1 Section, with respect to any part of a school district within 2 a redevelopment project area in respect to which a 3 municipality has adopted tax increment allocation financing 4 pursuant to the Tax Increment Allocation Redevelopment Act, 5 Sections 11-74.4-1 through 11-74.4-11 of the Illinois 6 Municipal Code or the Industrial Jobs Recovery Law, Sections 7 11-74.6-1 through 11-74.6-50 of the Illinois Municipal Code, 8 no part of the current equalized assessed valuation of real 9 property located in any such project area which is 10 attributable to an increase above the total initial equalized 11 assessed valuation of such property shall be used in 12 computing the equalized assessed valuation per weighted ADA 13 pupil in the district, until such time as all redevelopment 14 project costs have been paid, as provided in Section 15 11-74.4-8 of the Tax Increment Allocation Redevelopment Act 16 or in Section 11-74.6-35 of the Industrial Jobs Recovery Law. 17 For the purpose of computing the equalized assessed valuation 18 per weighted ADA pupil in the district the total initial 19 equalized assessed valuation or the current equalized 20 assessed valuation, whichever is lower, shall be used until 21 such time as all redevelopment project costs have been paid. 22 (k) For a school district operating under the financial 23 supervision of an Authority created under Article 34A, the 24 State aid otherwise payable to that district under this 25 Section, other than State aid attributable to Chapter 1 26 students, shall be reduced by an amount equal to the budget 27 for the operations of the Authority as certified by the 28 Authority to the State Board of Education, and an amount 29 equal to such reduction shall be paid to the Authority 30 created for such district for its operating expenses in the 31 manner provided in Section 18-11. The remainder of State 32 school aid for any such district shall be paid in accordance 33 with Article 34A when that Article provides for a disposition 34 other than that provided by this Article. -18- LRB9006714THpk 1 (l) For purposes of calculating State aid under this 2 Section, the equalized assessed valuation for a school 3 district used to compute State aid shall be determined by 4 adding to the real property equalized assessed valuation for 5 the district an amount computed by dividing the amount of 6 money received by the district under the provisions of "An 7 Act in relation to the abolition of ad valorem personal 8 property tax and the replacement of revenues lost thereby", 9 certified August 14, 1979, by the total tax rate for the 10 district. For purposes of this subsection 1976 tax rates 11 shall be used for school districts in the county of Cook and 12 1977 tax rates shall be used for school districts in all 13 other counties. 14 (m) (1) For a new school district formed by combining 15 property included totally within 2 or more previously 16 existing school districts, for its first year of existence or 17 if the new district was formed after October 31, 1982 and 18 prior to September 23, 1985, for the year immediately 19 following September 23, 1985, the State aid calculated under 20 this Section shall be computed for the new district and for 21 the previously existing districts for which property is 22 totally included within the new district. If the computation 23 on the basis of the previously existing districts is greater, 24 a supplementary payment equal to the difference shall be made 25 for the first 3 years of existence of the new district or if 26 the new district was formed after October 31, 1982 and prior 27 to September 23, 1985, for the 3 years immediately following 28 September 23, 1985. 29 (2) For a school district which annexes all of the 30 territory of one or more entire other school districts, for 31 the first year during which the change of boundaries 32 attributable to such annexation becomes effective for all 33 purposes as determined under Section 7-9 or 7A-8, the State 34 aid calculated under this Section shall be computed for the -19- LRB9006714THpk 1 annexing district as constituted after the annexation and for 2 the annexing and each annexed district as constituted prior 3 to the annexation; and if the computation on the basis of the 4 annexing and annexed districts as constituted prior to the 5 annexation is greater, a supplementary payment equal to the 6 difference shall be made for the first 3 years of existence 7 of the annexing school district as constituted upon such 8 annexation. 9 (3) For 2 or more school districts which annex all of 10 the territory of one or more entire other school districts, 11 and for 2 or more community unit districts which result upon 12 the division (pursuant to petition under Section 11A-2) of 13 one or more other unit school districts into 2 or more parts 14 and which together include all of the parts into which such 15 other unit school district or districts are so divided, for 16 the first year during which the change of boundaries 17 attributable to such annexation or division becomes effective 18 for all purposes as determined under Section 7-9 or 11A-10, 19 as the case may be, the State aid calculated under this 20 Section shall be computed for each annexing or resulting 21 district as constituted after the annexation or division and 22 for each annexing and annexed district, or for each resulting 23 and divided district, as constituted prior to the annexation 24 or division; and if the aggregate of the State aid as so 25 computed for the annexing or resulting districts as 26 constituted after the annexation or division is less than the 27 aggregate of the State aid as so computed for the annexing 28 and annexed districts, or for the resulting and divided 29 districts, as constituted prior to the annexation or 30 division, then a supplementary payment equal to the 31 difference shall be made and allocated between or among the 32 annexing or resulting districts, as constituted upon such 33 annexation or division, for the first 3 years of their 34 existence. The total difference payment shall be allocated -20- LRB9006714THpk 1 between or among the annexing or resulting districts in the 2 same ratio as the pupil enrollment from that portion of the 3 annexed or divided district or districts which is annexed to 4 or included in each such annexing or resulting district bears 5 to the total pupil enrollment from the entire annexed or 6 divided district or districts, as such pupil enrollment is 7 determined for the school year last ending prior to the date 8 when the change of boundaries attributable to the annexation 9 or division becomes effective for all purposes. The amount 10 of the total difference payment and the amount thereof to be 11 allocated to the annexing or resulting districts shall be 12 computed by the State Board of Education on the basis of 13 pupil enrollment and other data which shall be certified to 14 the State Board of Education, on forms which it shall provide 15 for that purpose, by the regional superintendent of schools 16 for each educational service region in which the annexing and 17 annexed districts, or resulting and divided districts are 18 located. 19 (4) If a unit school district annexes all the territory 20 of another unit school district effective for all purposes 21 pursuant to Section 7-9 on July 1, 1988, and if part of the 22 annexed territory is detached within 90 days after July 1, 23 1988, then the detachment shall be disregarded in computing 24 the supplementary State aid payments under this paragraph (m) 25 for the entire 3 year period and the supplementary State aid 26 payments shall not be diminished because of the detachment. 27 (5) Any supplementary State aid payment made under this 28 paragraph (m) shall be treated as separate from all other 29 payments made pursuant to this Section. 30 (n) For the purposes of calculating State aid under this 31 Section, the real property equalized assessed valuation for a 32 school district used to compute State aid shall be determined 33 by subtracting from the real property value as equalized or 34 assessed by the Department of Revenue for the district an -21- LRB9006714THpk 1 amount computed by dividing the amount of any abatement of 2 taxes under Section 18-170 of the Property Tax Code by the 3 maximum operating tax rates specified in subsection 5(c) of 4 this Section and an amount computed by dividing the amount of 5 any abatement of taxes under subsection (a) of Section 18-165 6 of the Property Tax Code by the maximum operating tax rates 7 specified in subsection 5(c) of this Section. 8 (o) Notwithstanding any other provisions of this 9 Section, for the 1996-1997 school year the amount of the 10 aggregate general State aid entitlement that is received 11 under this Section by each school district for that school 12 year shall be not less than the amount of the aggregate 13 general State aid entitlement that was received by the 14 district under this Section for the 1995-1996 school year. 15 If a school district is to receive an aggregate general State 16 aid entitlement under this Section for the 1996-1997 school 17 year that is less than the amount of the aggregate general 18 State aid entitlement that the district received under this 19 Section for the 1995-1996 school year, the school district 20 shall also receive, from a separate appropriation made for 21 purposes of this paragraph (o), a supplementary payment that 22 is equal to the amount by which the general State aid 23 entitlement received by the district under this Section for 24 the 1995-1996 school year exceeds the general State aid 25 entitlement that the district is to receive under this 26 Section for the 1996-1997 school year. 27 Notwithstanding any other provisions of this Section, for 28 the 1997-1998 school year the amount of the aggregate general 29 State aid entitlement that is received under this Section by 30 each school district for that school year shall be not less 31 than the amount of the aggregate general State aid 32 entitlement that was received by the district under this 33 Section for the 1996-1997 school year. If a school district 34 is to receive an aggregate general State aid entitlement -22- LRB9006714THpk 1 under this Section for the 1997-1998 school year that is less 2 than the amount of the aggregate general State aid 3 entitlement that the district received under this Section for 4 the 1996-1997 school year, the school district shall also 5 receive, from a separate appropriation made for purposes of 6 this paragraph (o), a supplementary payment that is equal to 7 the amount by which the general State aid entitlement 8 received by the district under this Section for the 1996-1997 9 school year exceeds the general State aid entitlement that 10 the district is to receive under this Section for the 11 1997-1998 school year. 12 If the amount appropriated for supplementary payments to 13 school districts under this paragraph (o) is insufficient for 14 that purpose, the supplementary payments that districts are 15 to receive under this paragraph shall be prorated according 16 to the aggregate amount of the appropriation made for 17 purposes of this paragraph. 18 (p) For the 1997-1998 school year, a supplemental 19 general State aid grant shall be provided for school 20 districts as follows: 21 (i) The general State aid received by a school 22 district under this Section for the 1997-1998 school year 23 shall be added to the sum of (A) the result obtained by 24 multiplying the 1995 equalized valuation of all taxable 25 property in the district by the fixed calculation tax 26 rates of 3.0% for unit districts, 2.0% for elementary 27 districts and 1.0% for high school districts plus (B) the 28 aggregate corporate personal property replacement 29 revenues received by the district during the 1996-1997 30 school year; 31 (ii) The aggregate amount determined under item (i) 32 of this subsection 5(p) shall be divided by the average 33 of the best 3 months of pupil attendance in the district 34 for the 1996-1997 school year; and -23- LRB9006714THpk 1 (iii) If the result obtained by dividing the 2 aggregate amount determined under item (i) of this 3 subsection 5(p) by the average of the best 3 months of 4 pupil attendance in the district as provided in item (ii) 5 of this subsection 5(p) is less than $3,600, the 6 supplemental general State aid grant that the district 7 shall receive under this subsection 5(p) for the 8 1997-1998 school year shall be equal to the amount 9 determined by subtracting from $3,600 the result obtained 10 by dividing the aggregate amount determined under item 11 (i) of this subsection by the average of the best 3 12 months of pupil attendance in the district as provided in 13 item (ii) of this subsection, and by multiplying that 14 difference by the average of the best 3 months of pupil 15 attendance in the district for the 1996-1997 school year. 16 If the moneys appropriated in a separate line item by the 17 General Assembly to the State Board of Education for 18 supplementary payments required to be made and distributed to 19 school districts for any school year under this subsection 20 5(p) are insufficient, the amount of the supplementary 21 payments required to be made and distributed to those school 22 districts under this subsection 5(p) for that school year 23 shall abate proportionately. 24 (q) Notwithstanding any other provision of this Section, 25 for school districts located in a county subject to the 26 Property Tax Extension Limitation Law the real property 27 equalized assessed valuation used to compute the State aid of 28 any such school district shall be the equalized assessed 29 value of all real property in the school district in the year 30 prior to the implementation in that district of the Property 31 Tax Extension Limitation Law, increased for each year 32 thereafter by 5% or the percentage increase in the Consumer 33 Price Index as defined in Section 18-185 of the Property Tax 34 Code, whichever is less, plus the assessed value attributed -24- LRB9006714THpk 1 to the district's "new property" as defined in Section 18-185 2 of the Property Tax Code, plus the equalized assessed value 3 of all property annexed to the district in any given year, 4 minus the sum of (i) the result obtained by dividing the 5 amount of any abatement of district taxes under Section 6 18-170 of the Property Tax Code by the maximum operating tax 7 rates specified in subsection 5(c) of this Section 18-8, and 8 (ii) the result obtained by dividing the amount of any 9 abatement of district taxes under subsection (a) of Section 10 18-165 of the Property Tax Code by the maximum operating tax 11 rates specified in subsection 5(c) of this Section 18-8. No 12 State aid for any school year ending prior to or in the 13 calendar year in which this amendatory Act of 1997 takes 14 effect shall be recalculated or otherwise affected by reason 15 of the provisions of this amendatory Act. 16 B. In calculating the amount to be paid to the governing 17 board of a public university that operates a laboratory 18 school under this Section or to any alternative school that 19 is operated by a regional superintendent, the State Board of 20 Education shall require by rule such reporting requirements 21 as it deems necessary. 22 As used in this Section, "laboratory school" means a 23 public school which is created and operated by a public 24 university and approved by the State Board of Education. The 25 governing board of a public university which receives funds 26 from the State Board under this subsection B may not increase 27 the number of students enrolled in its laboratory school from 28 a single district, if that district is already sending 50 or 29 more students, except under a mutual agreement between the 30 school board of a student's district of residence and the 31 university which operates the laboratory school. A 32 laboratory school may not have more than 1,000 students, 33 excluding students with disabilities in a special education 34 program. -25- LRB9006714THpk 1 As used in this Section, "alternative school" means a 2 public school which is created and operated by a Regional 3 Superintendent of Schools and approved by the State Board of 4 Education. Such alternative schools may offer courses of 5 instruction for which credit is given in regular school 6 programs, courses to prepare students for the high school 7 equivalency testing program or vocational and occupational 8 training. 9 Each laboratory and alternative school shall file, on 10 forms provided by the State Superintendent of Education, an 11 annual State aid claim which states the average daily 12 attendance of the school's students by month. The best 3 13 months' average daily attendance shall be computed for each 14 school. The weighted average daily attendance shall be 15 computed and the weighted average daily attendance for the 16 school's most recent 3 year average shall be compared to the 17 most recent weighted average daily attendance, and the 18 greater of the 2 shall be used for the calculation under this 19 subsection B. The general State aid entitlement shall be 20 computed by multiplying the school's student count by the 21 foundation level as determined under this Section. 22 (Source: P.A. 89-15, eff. 5-30-95; 89-235, eff. 8-4-95; 23 89-397, eff. 8-20-95; 89-610, eff. 8-6-96; 89-618, eff. 24 8-9-96; 89-626, eff. 8-9-96; 89-679, eff. 8-16-96; 90-9, eff. 25 7-1-97; 90-14, eff. 7-1-97.) 26 Section 99. Effective date. This Act takes effect upon 27 becoming law.