Public Act 099-0908
 
SB0516 EnrolledLRB099 03056 HLH 23064 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The School Code is amended by changing Sections
17-2, 17-2.2a, and 17-2.2c and by adding Section 17-2.2e as
follows:
 
    (105 ILCS 5/17-2)  (from Ch. 122, par. 17-2)
    Sec. 17-2. Tax levies; purposes; rates. Except as otherwise
provided in Articles 12 and 13 of this Act, and except as
provided in Section 17-2.2e of this Act, the following maximum
rates shall apply to all taxes levied after August 10, 1965, in
districts having a population of less than 500,000 inhabitants,
including those districts organized under Article 11 of the
School Code. The school board of any district having a
population of less than 500,000 inhabitants may levy a tax
annually, at not to exceed the maximum rates and for the
specified purposes, upon all the taxable property of the
district at the value, as equalized or assessed by the
Department of Revenue as follows:
        (1) districts maintaining only grades 1 through 8, .92%
    for educational purposes and .25% for operations and
    maintenance purposes;
        (2) districts maintaining only grades 9 through 12,
    .92% for educational purposes and .25% for operations and
    maintenance purposes;
        (3) districts maintaining grades 1 through 12, 1.63%
    for the 1985-86 school year, 1.68% for the 1986-87 school
    year, 1.75% for the 1987-88 school year and 1.84% for the
    1988-89 school year and thereafter for educational
    purposes and .405% for the 1989-90 school year, .435% for
    the 1990-91 school year, .465% for the 1991-92 school year,
    and .50% for the 1992-93 school year and thereafter for
    operations and maintenance purposes;
        (4) all districts, 0.75% for capital improvement
    purposes (which is in addition to the levy for operations
    and maintenance purposes), which tax is to be levied,
    accumulated for not more than 6 years, and spent for
    capital improvement purposes (including but not limited to
    the construction of a new school building or buildings or
    the purchase of school grounds on which any new school
    building is to be constructed or located, or both) only in
    accordance with Section 17-2.3 of this Act;
        (5) districts maintaining only grades 1 through 8, .12%
    for transportation purposes, provided that districts
    maintaining only grades kindergarten through 8 which have
    an enrollment of at least 2600 students may levy, subject
    to Section 17-2.2, at not to exceed a maximum rate of .20%
    for transportation purposes for any school year in which
    the number of students requiring transportation in the
    district exceeds by at least 2% the number of students
    requiring transportation in the district during the
    preceding school year, as verified in the district's claim
    for pupil transportation and reimbursement and as
    certified by the State Board of Education to the county
    clerk of the county in which such district is located not
    later than November 15 following the submission of such
    claim; districts maintaining only grades 9 through 12, .12%
    for transportation purposes; and districts maintaining
    grades 1 through 12, .14% for the 1985-86 school year, .16%
    for the 1986-87 school year, .18% for the 1987-88 school
    year and .20% for the 1988-89 school year and thereafter,
    for transportation purposes;
        (6) districts providing summer classes, .15% for
    educational purposes, subject to Section 17-2.1 of this
    Act.
    Whenever any special charter school district operating
grades 1 through 12, has organized or shall organize under the
general school law, the district so organized may continue to
levy taxes at not to exceed the rate at which taxes were last
actually extended by the special charter district, except that
if such rate at which taxes were last actually extended by such
special charter district was less than the maximum rate for
districts maintaining grades 1 through 12 authorized under this
Section, such special charter district nevertheless may levy
taxes at a rate not to exceed the maximum rate for districts
maintaining grades 1 through 12 authorized under this Section,
and except that if any such district maintains only grades 1
through 8, the board may levy, for educational purposes, at a
rate not to exceed the maximum rate for elementary districts
authorized under this Section.
    Maximum rates before or after established in excess of
those prescribed shall not be affected by the amendatory Act of
1965.
(Source: P.A. 87-984; 87-1023; 88-45.)
 
    (105 ILCS 5/17-2.2a)  (from Ch. 122, par. 17-2.2a)
    Sec. 17-2.2a. (a) Tax for special education programs.
    (a) The school board of any district having a population of
less than 500,000 inhabitants may, by proper resolution, levy
an annual tax upon the value as equalized or assessed by the
Department of Revenue, for special education purposes,
including the purposes authorized by Section 10-22.31b as
follows:
        (1) districts maintaining only grades kindergarten
    through 8, and prior to July 1, 1970, districts maintaining
    only grades 1 through 8, .02%;
        (2) districts maintaining only grades 9 through 12,
    .02%;
        (3) districts maintaining only grades kindergarten
    through 12, and prior to July 1, 1970, districts
    maintaining only grades 1 through 12, .04%.
    The revenue raised by such tax shall be used only for
special education purposes, including the construction and
maintenance of special education facilities.
    Upon proper resolution of the school board, the school
district may accumulate such funds for special education
building purposes for a period of 8 years.
    Buildings constructed under the provisions of this Section
shall comply with the building code authorized under Section
2-3.12.
    If it is no longer feasible or economical to utilize
classroom facilities constructed with revenues raised and
accumulated by the tax for special education building purposes,
the district, or cooperative district by unanimous consent, may
with the approval of the regional superintendent of schools and
the State Superintendent of Education use such facilities for
regular school purposes. The district or cooperative of
districts shall make comparable facilities available for
special education purposes at another attendance center which
is in a more practical location due to the proximity of the
students served.
    (b) If the school board of any district that has levied the
tax authorized by this Section determines that the accumulated
funds from such tax and from the $1,000 State reimbursement per
professional worker received under Section 14-13.02 are no
longer required for special education building purposes, the
board may by proper resolution transfer such funds to any other
fund to be used for any special education purposes authorized
by Article 14. Such transfer shall not be made until after the
regional superintendent has certified to the State
Superintendent of Education that adequate housing provisions
have been made for all children with disabilities residing in
the school district.
    (c) The tax rate limits specified in this Section may be
increased to .40% by districts maintaining only grades
kindergarten through 8 or only grades 9 through 12, and to .80%
by districts maintaining grades kindergarten through 12, upon
the approval of a proposition to effect such increase by a
majority of the electors voting on such proposition at a
regular scheduled election. The proposition may be initiated by
resolution of the school board and shall be certified by the
secretary to the proper election authorities for submission in
accordance with the general election law. If at such election a
majority of the votes cast on the proposition is in favor
thereof, the school board may thereafter until such authority
is revoked in like manner levy annually the tax so authorized.
    (d) The tax rate limits specified in this Section may also
be increased as provided in Section 17-2.2e.
(Source: P.A. 89-397, eff. 8-20-95; 90-757, eff. 8-14-98;
revised 11-7-16.)
 
    (105 ILCS 5/17-2.2c)  (from Ch. 122, par. 17-2.2c)
    Sec. 17-2.2c. Tax for leasing educational facilities or
computer technology or both, and for temporary relocation
expense purposes. The school board of any district, by proper
resolution, may levy an annual tax, in addition to any other
taxes and not subject to the limitations specified elsewhere in
this Article, not to exceed .05% upon the value of the taxable
property as equalized or assessed by the Department of Revenue,
for the purpose of leasing educational facilities or computer
technology or both, and, in order to repay the State all moneys
distributed to it for temporary relocation expenses of the
district, may levy an annual tax not to exceed .05% upon the
value of the taxable property as equalized or assessed by the
Department of Revenue for a period not to exceed 7 years for
the purpose of providing for the repayment of moneys
distributed for temporary relocation expenses of the school
district pursuant to Section 2-3.77.
    The tax rate limit specified by this Section with respect
to an annual tax levied for the purpose of leasing educational
facilities or computer technology or both may be increased to
.10% upon the approval of a proposition to effect such increase
by a majority of the electors voting on that proposition at a
regular scheduled election. Such proposition may be initiated
by resolution of the school board and shall be certified by the
secretary to the proper election authorities for submission in
accordance with the general election law.
    The tax rate limit specified in this Section may also be
increased as provided in Section 17-2.2e.
    The district is authorized to pledge any tax levied
pursuant to this Section for the purpose of leasing educational
facilities or computer technology or both to secure the payment
of any lease, lease-purchase agreement, or installment
purchase agreement entered into by the district for such
purpose.
    For the purposes of this Section, "leasing of educational
facilities or computer technology or both" includes any payment
with respect to a lease, lease-purchase agreement, or
installment purchase agreement to acquire or use buildings,
rooms, grounds, and appurtenances to be used by the district
for the use of schools or for school administration purposes
and all equipment, fixtures, renovations, and improvements to
existing facilities of the district necessary to accommodate
computers, as well as computer hardware and software.
    Any school district may abolish or abate its fund for
leasing educational facilities or computer technology or both
and for temporary relocation expense purposes upon the adoption
of a resolution so providing and upon a determination by the
school board that the moneys in the fund are no longer needed
for leasing educational facilities or computer technology or
both or for temporary relocation expense purposes. The
resolution shall direct the transfer of any balance in the fund
to another school district fund or funds immediately upon the
resolution taking effect. Thereafter, any outstanding taxes of
the school district levied pursuant to this Section shall be
collected and paid into the fund or funds as directed by the
school board. Nothing in this Section shall prevent a school
district that has abolished or abated the fund from again
creating a fund for leasing educational facilities and for
temporary relocation expense purposes in the manner provided in
this Section.
(Source: P.A. 89-106, eff. 7-7-95; 90-97, eff. 7-11-97; 90-464,
eff. 8-17-97; 90-655, eff. 7-30-98.)
 
    (105 ILCS 5/17-2.2e new)
    Sec. 17-2.2e. Maximum tax rates. Notwithstanding any other
provision of law, beginning in levy year 2016, a school
district that contains a federal military installation and is
eligible to receive impact aid under Section 8003(b) of the
federal Elementary and Secondary Education Act or any successor
program may, subject to the restrictions set forth in this
Section, levy taxes for any of the following purposes at a rate
that exceeds the maximum rate set forth in Section 17-2,
Section 17-2.2a, or Section 17-2.2c, as applicable:
        (1) for educational purposes;
        (2) for operations and maintenance purposes;
        (3) for special education programs;
        (4) for leasing educational facilities or computer
    technology or both; or
        (5) for transportation purposes.
    If the school district levies a tax for any of the purposes
set forth in items (1) through (5) that exceeds the maximum
rate set forth for that purpose, it shall first adopt an
ordinance setting forth the preliminary tax rates for all
purposes for the taxable year and submit those extensions and
rates to the county clerk. The tax rates for items (1) through
(5), as provided in that ordinance, may not exceed the maximum
rates for those purposes set forth in Section 17-2, Section
17-2.2a, or Section 17-2.2c. Upon receiving the tax levy
confirmation with the extensions and rates from the county
clerk, the district may, at a public hearing, adopt an
ordinance adjusting those preliminary tax rates. Notice of the
public hearing shall be provided in the form and manner set
forth in Sections 18-75 and 18-80 of the Property Tax Code not
more than 14 days nor less than 7 days prior to the date of the
public hearing. The adjusted tax rates for items (1) through
(5) may exceed the maximum rates, provided that the adjusted
aggregate tax rate for all purposes may not exceed the
aggregate tax rate for all purposes set forth in the ordinance
setting forth the preliminary tax rates.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 12/16/2016