Sen. Christine Radogno

Filed: 1/9/2017

 

 


 

 


 
09900SB1110sam001LRB099 05374 HLH 52276 a

1
AMENDMENT TO SENATE BILL 1110

2    AMENDMENT NO. ______. Amend Senate Bill 1110 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    (Text of Section before amendment by P.A. 99-521)
9    Sec. 18-185. Short title; definitions. This Division 5 may
10be cited as the Property Tax Extension Limitation Law. As used
11in this Division 5:
12    "Consumer Price Index" means the Consumer Price Index for
13All Urban Consumers for all items published by the United
14States Department of Labor.
15    "Extension limitation", except as otherwise provided in
16this paragraph, means (a) the lesser of 5% or the percentage

 

 

09900SB1110sam001- 2 -LRB099 05374 HLH 52276 a

1increase in the Consumer Price Index during the 12-month
2calendar year preceding the levy year or (b) the rate of
3increase approved by voters under Section 18-205. For the 2017
4and 2018 levy years only, "extension limitation" means 0% or
5the rate of increase approved by the voters under Section
618-205. For the 2017 and 2018 levy years, if a special purpose
7extension (i) made for the payment of principal and interest on
8bonds or other evidences of indebtedness issued by the taxing
9district, (ii) made for contributions to a pension fund created
10under the Illinois Pension Code, or (iii) made for public
11safety purposes was required to be included in a taxing
12district's aggregate extension for the 2016 levy year, then the
13extension limitation for those extensions for the 2017 and 2018
14levy years shall be (1) the lesser of 5% or the percentage
15increase in the Consumer Price Index during the 12-month
16calendar year preceding the levy year or (2) the rate of
17increase approved by voters under Section 18-205.
18    "Affected county" means a county of 3,000,000 or more
19inhabitants or a county contiguous to a county of 3,000,000 or
20more inhabitants.
21    "Taxing district" has the same meaning provided in Section
221-150, except as otherwise provided in this Section. For the
231991 through 1994 levy years only, "taxing district" includes
24only each non-home rule taxing district having the majority of
25its 1990 equalized assessed value within any county or counties
26contiguous to a county with 3,000,000 or more inhabitants.

 

 

09900SB1110sam001- 3 -LRB099 05374 HLH 52276 a

1Beginning with the 1995 levy year, "taxing district" includes
2only each non-home rule taxing district subject to this Law
3before the 1995 levy year and each non-home rule taxing
4district not subject to this Law before the 1995 levy year
5having the majority of its 1994 equalized assessed value in an
6affected county or counties. Beginning with the levy year in
7which this Law becomes applicable to a taxing district as
8provided in Section 18-213, "taxing district" also includes
9those taxing districts made subject to this Law as provided in
10Section 18-213. For the 2017 and 2018 levy years, "taxing
11district" has the same meaning provided in Section 1-150 and
12includes home rule units.
13    "Aggregate extension" for taxing districts to which this
14Law applied before the 1995 levy year means, except with
15respect to the 2017 and 2018 levy years, the annual corporate
16extension for the taxing district and those special purpose
17extensions that are made annually for the taxing district,
18excluding special purpose extensions: (a) made for the taxing
19district to pay interest or principal on general obligation
20bonds that were approved by referendum; (b) made for any taxing
21district to pay interest or principal on general obligation
22bonds issued before October 1, 1991; (c) made for any taxing
23district to pay interest or principal on bonds issued to refund
24or continue to refund those bonds issued before October 1,
251991; (d) made for any taxing district to pay interest or
26principal on bonds issued to refund or continue to refund bonds

 

 

09900SB1110sam001- 4 -LRB099 05374 HLH 52276 a

1issued after October 1, 1991 that were approved by referendum;
2(e) made for any taxing district to pay interest or principal
3on revenue bonds issued before October 1, 1991 for payment of
4which a property tax levy or the full faith and credit of the
5unit of local government is pledged; however, a tax for the
6payment of interest or principal on those bonds shall be made
7only after the governing body of the unit of local government
8finds that all other sources for payment are insufficient to
9make those payments; (f) made for payments under a building
10commission lease when the lease payments are for the retirement
11of bonds issued by the commission before October 1, 1991, to
12pay for the building project; (g) made for payments due under
13installment contracts entered into before October 1, 1991; (h)
14made for payments of principal and interest on bonds issued
15under the Metropolitan Water Reclamation District Act to
16finance construction projects initiated before October 1,
171991; (i) made for payments of principal and interest on
18limited bonds, as defined in Section 3 of the Local Government
19Debt Reform Act, in an amount not to exceed the debt service
20extension base less the amount in items (b), (c), (e), and (h)
21of this definition for non-referendum obligations, except
22obligations initially issued pursuant to referendum; (j) made
23for payments of principal and interest on bonds issued under
24Section 15 of the Local Government Debt Reform Act; (k) made by
25a school district that participates in the Special Education
26District of Lake County, created by special education joint

 

 

09900SB1110sam001- 5 -LRB099 05374 HLH 52276 a

1agreement under Section 10-22.31 of the School Code, for
2payment of the school district's share of the amounts required
3to be contributed by the Special Education District of Lake
4County to the Illinois Municipal Retirement Fund under Article
57 of the Illinois Pension Code; the amount of any extension
6under this item (k) shall be certified by the school district
7to the county clerk; (l) made to fund expenses of providing
8joint recreational programs for persons with disabilities
9under Section 5-8 of the Park District Code or Section 11-95-14
10of the Illinois Municipal Code; (m) made for temporary
11relocation loan repayment purposes pursuant to Sections 2-3.77
12and 17-2.2d of the School Code; (n) made for payment of
13principal and interest on any bonds issued under the authority
14of Section 17-2.2d of the School Code; (o) made for
15contributions to a firefighter's pension fund created under
16Article 4 of the Illinois Pension Code, to the extent of the
17amount certified under item (5) of Section 4-134 of the
18Illinois Pension Code; and (p) made for road purposes in the
19first year after a township assumes the rights, powers, duties,
20assets, property, liabilities, obligations, and
21responsibilities of a road district abolished under the
22provisions of Section 6-133 of the Illinois Highway Code.
23    "Aggregate extension" for the taxing districts to which
24this Law did not apply before the 1995 levy year (except taxing
25districts subject to this Law in accordance with Section
2618-213) means, except with respect to the 2017 and 2018 levy

 

 

09900SB1110sam001- 6 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 7 -LRB099 05374 HLH 52276 a

1District Act to finance construction projects initiated before
2October 1, 1991; (h-4) made for stormwater management purposes
3by the Metropolitan Water Reclamation District of Greater
4Chicago under Section 12 of the Metropolitan Water Reclamation
5District Act; (i) made for payments of principal and interest
6on limited bonds, as defined in Section 3 of the Local
7Government Debt Reform Act, in an amount not to exceed the debt
8service extension base less the amount in items (b), (c), and
9(e) of this definition for non-referendum obligations, except
10obligations initially issued pursuant to referendum and bonds
11described in subsection (h) of this definition; (j) made for
12payments of principal and interest on bonds issued under
13Section 15 of the Local Government Debt Reform Act; (k) made
14for payments of principal and interest on bonds authorized by
15Public Act 88-503 and issued under Section 20a of the Chicago
16Park District Act for aquarium or museum projects; (l) made for
17payments of principal and interest on bonds authorized by
18Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1921.2 of the Cook County Forest Preserve District Act, (ii)
20issued under Section 42 of the Cook County Forest Preserve
21District Act for zoological park projects, or (iii) issued
22under Section 44.1 of the Cook County Forest Preserve District
23Act for botanical gardens projects; (m) made pursuant to
24Section 34-53.5 of the School Code, whether levied annually or
25not; (n) made to fund expenses of providing joint recreational
26programs for persons with disabilities under Section 5-8 of the

 

 

09900SB1110sam001- 8 -LRB099 05374 HLH 52276 a

1Park District Code or Section 11-95-14 of the Illinois
2Municipal Code; (o) made by the Chicago Park District for
3recreational programs for persons with disabilities under
4subsection (c) of Section 7.06 of the Chicago Park District
5Act; (p) made for contributions to a firefighter's pension fund
6created under Article 4 of the Illinois Pension Code, to the
7extent of the amount certified under item (5) of Section 4-134
8of the Illinois Pension Code; and (q) made by Ford Heights
9School District 169 under Section 17-9.02 of the School Code.
10    "Aggregate extension" for all taxing districts to which
11this Law applies in accordance with Section 18-213, except for
12those taxing districts subject to paragraph (2) of subsection
13(e) of Section 18-213, means, except with respect to the 2017
14and 2018 levy years, the annual corporate extension for the
15taxing district and those special purpose extensions that are
16made annually for the taxing district, excluding special
17purpose extensions: (a) made for the taxing district to pay
18interest or principal on general obligation bonds that were
19approved by referendum; (b) made for any taxing district to pay
20interest or principal on general obligation bonds issued before
21the date on which the referendum making this Law applicable to
22the taxing district is held; (c) made for any taxing district
23to pay interest or principal on bonds issued to refund or
24continue to refund those bonds issued before the date on which
25the referendum making this Law applicable to the taxing
26district is held; (d) made for any taxing district to pay

 

 

09900SB1110sam001- 9 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 10 -LRB099 05374 HLH 52276 a

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 persons with disabilities
12under Section 5-8 of the Park District Code or Section 11-95-14
13of the Illinois Municipal Code; (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 (m) made for the taxing district to pay interest or
18principal on general obligation bonds issued pursuant to
19Section 19-3.10 of the School Code.
20    "Aggregate extension" for all taxing districts to which
21this Law applies in accordance with paragraph (2) of subsection
22(e) of Section 18-213 means, except with respect to the 2017
23and 2018 levy years, the annual corporate extension for the
24taxing district and those special purpose extensions that are
25made annually for the taxing district, excluding special
26purpose extensions: (a) made for the taxing district to pay

 

 

09900SB1110sam001- 11 -LRB099 05374 HLH 52276 a

1interest or principal on general obligation bonds that were
2approved by referendum; (b) made for any taxing district to pay
3interest or principal on general obligation bonds issued before
4the effective date of this amendatory Act of 1997; (c) made for
5any taxing district to pay interest or principal on bonds
6issued to refund or continue to refund those bonds issued
7before the effective date of this amendatory Act of 1997; (d)
8made for any taxing district to pay interest or principal on
9bonds issued to refund or continue to refund bonds issued after
10the effective date of this amendatory Act of 1997 if the bonds
11were approved by referendum after the effective date of this
12amendatory Act of 1997; (e) made for any taxing district to pay
13interest or principal on revenue bonds issued before the
14effective date of this amendatory Act of 1997 for payment of
15which a property tax levy or the full faith and credit of the
16unit of local government is pledged; however, a tax for the
17payment of interest or principal on those bonds shall be made
18only after the governing body of the unit of local government
19finds that all other sources for payment are insufficient to
20make those payments; (f) made for payments under a building
21commission lease when the lease payments are for the retirement
22of bonds issued by the commission before the effective date of
23this amendatory Act of 1997 to pay for the building project;
24(g) made for payments due under installment contracts entered
25into before the effective date of this amendatory Act of 1997;
26(h) made for payments of principal and interest on limited

 

 

09900SB1110sam001- 12 -LRB099 05374 HLH 52276 a

1bonds, as defined in Section 3 of the Local Government Debt
2Reform Act, in an amount not to exceed the debt service
3extension base less the amount in items (b), (c), and (e) of
4this definition for non-referendum obligations, except
5obligations initially issued pursuant to referendum; (i) made
6for payments of principal and interest on bonds issued under
7Section 15 of the Local Government Debt Reform Act; (j) made
8for a qualified airport authority to pay interest or principal
9on general obligation bonds issued for the purpose of paying
10obligations due under, or financing airport facilities
11required to be acquired, constructed, installed or equipped
12pursuant to, contracts entered into before March 1, 1996 (but
13not including any amendments to such a contract taking effect
14on or after that date); (k) made to fund expenses of providing
15joint recreational programs for persons with disabilities
16under Section 5-8 of the Park District Code or Section 11-95-14
17of the Illinois Municipal Code; and (l) made for contributions
18to a firefighter's pension fund created under Article 4 of the
19Illinois Pension Code, to the extent of the amount certified
20under item (5) of Section 4-134 of the Illinois Pension Code.
21    "Aggregate extension", for the 2017 and 2018 levy years,
22means the annual corporate extension for the taxing district
23and those special purpose extensions that are made annually for
24the taxing district, excluding special purpose extensions: (a)
25made for the payment of principal and interest on bonds or
26other evidences of indebtedness issued by the taxing district;

 

 

09900SB1110sam001- 13 -LRB099 05374 HLH 52276 a

1(b) made for contributions to a pension fund created under the
2Illinois Pension Code; and (c) made for public safety purposes.
3Notwithstanding the provisions of this definition of
4"aggregate extension", if a special purpose extension (i) made
5for the payment of principal and interest on bonds or other
6evidences of indebtedness issued by the taxing district, (ii)
7made for contributions to a pension fund created under the
8Illinois Pension Code, or (iii) made for public safety purposes
9was required to be included in a taxing district's aggregate
10extension for the 2016 levy year, then that special purpose
11extension is also included in the taxing district's aggregate
12extension for the 2017 and 2018 levy years; provided that the
13extension limitation for those extensions for the 2017 and 2018
14levy years shall be (1) the lesser of 5% or the percentage
15increase in the Consumer Price Index during the 12-month
16calendar year preceding the levy year or (2) the rate of
17increase approved by voters under Section 18-205. For the
18purpose of this definition of "aggregate extension", the term
19"public safety" means crime prevention, detention,
20firefighting, police, medical, ambulance, or other emergency
21services.
22    "Debt service extension base" means an amount equal to that
23portion of the extension for a taxing district for the 1994
24levy year, or for those taxing districts subject to this Law in
25accordance with Section 18-213, except for those subject to
26paragraph (2) of subsection (e) of Section 18-213, for the levy

 

 

09900SB1110sam001- 14 -LRB099 05374 HLH 52276 a

1year in which the referendum making this Law applicable to the
2taxing district is held, or for those taxing districts subject
3to this Law in accordance with paragraph (2) of subsection (e)
4of Section 18-213 for the 1996 levy year, or for those taxing
5districts that become subject to this Law as a result of this
6amendatory Act of the 99th General Assembly for the 2016 levy
7year, constituting an extension for payment of principal and
8interest on bonds issued by the taxing district without
9referendum, but not including excluded non-referendum bonds.
10For park districts (i) that were first subject to this Law in
111991 or 1995 and (ii) whose extension for the 1994 levy year
12for the payment of principal and interest on bonds issued by
13the park district without referendum (but not including
14excluded non-referendum bonds) was less than 51% of the amount
15for the 1991 levy year constituting an extension for payment of
16principal and interest on bonds issued by the park district
17without referendum (but not including excluded non-referendum
18bonds), "debt service extension base" means an amount equal to
19that portion of the extension for the 1991 levy year
20constituting an extension for payment of principal and interest
21on bonds issued by the park district without referendum (but
22not including excluded non-referendum bonds). A debt service
23extension base established or increased at any time pursuant to
24any provision of this Law, except Section 18-212, shall be
25increased each year commencing with the later of (i) the 2009
26levy year or (ii) the first levy year in which this Law becomes

 

 

09900SB1110sam001- 15 -LRB099 05374 HLH 52276 a

1applicable to the taxing district, by the lesser of 5% or the
2percentage increase in the Consumer Price Index during the
312-month calendar year preceding the levy year. The debt
4service extension base may be established or increased as
5provided under Section 18-212. "Excluded non-referendum bonds"
6means (i) bonds authorized by Public Act 88-503 and issued
7under Section 20a of the Chicago Park District Act for aquarium
8and museum projects; (ii) bonds issued under Section 15 of the
9Local Government Debt Reform Act; or (iii) refunding
10obligations issued to refund or to continue to refund
11obligations initially issued pursuant to referendum.
12    "Special purpose extensions" include, but are not limited
13to, extensions for levies made on an annual basis for
14unemployment and workers' compensation, self-insurance,
15contributions to pension plans, and extensions made pursuant to
16Section 6-601 of the Illinois Highway Code for a road
17district's permanent road fund whether levied annually or not.
18The extension for a special service area is not included in the
19aggregate extension.
20    "Aggregate extension base" means the taxing district's
21last preceding aggregate extension as adjusted under Sections
2218-135, 18-215, and 18-230. An adjustment under Section 18-135
23shall be made for the 2007 levy year and all subsequent levy
24years whenever one or more counties within which a taxing
25district is located (i) used estimated valuations or rates when
26extending taxes in the taxing district for the last preceding

 

 

09900SB1110sam001- 16 -LRB099 05374 HLH 52276 a

1levy year that resulted in the over or under extension of
2taxes, or (ii) increased or decreased the tax extension for the
3last preceding levy year as required by Section 18-135(c).
4Whenever an adjustment is required under Section 18-135, the
5aggregate extension base of the taxing district shall be equal
6to the amount that the aggregate extension of the taxing
7district would have been for the last preceding levy year if
8either or both (i) actual, rather than estimated, valuations or
9rates had been used to calculate the extension of taxes for the
10last levy year, or (ii) the tax extension for the last
11preceding levy year had not been adjusted as required by
12subsection (c) of Section 18-135.
13    Notwithstanding any other provision of law, for levy year
142012, the aggregate extension base for West Northfield School
15District No. 31 in Cook County shall be $12,654,592.
16    "Levy year" has the same meaning as "year" under Section
171-155.
18    "New property" means (i) the assessed value, after final
19board of review or board of appeals action, of new improvements
20or additions to existing improvements on any parcel of real
21property that increase the assessed value of that real property
22during the levy year multiplied by the equalization factor
23issued by the Department under Section 17-30, (ii) the assessed
24value, after final board of review or board of appeals action,
25of real property not exempt from real estate taxation, which
26real property was exempt from real estate taxation for any

 

 

09900SB1110sam001- 17 -LRB099 05374 HLH 52276 a

1portion of the immediately preceding levy year, multiplied by
2the equalization factor issued by the Department under Section
317-30, including the assessed value, upon final stabilization
4of occupancy after new construction is complete, of any real
5property located within the boundaries of an otherwise or
6previously exempt military reservation that is intended for
7residential use and owned by or leased to a private corporation
8or other entity, (iii) in counties that classify in accordance
9with Section 4 of Article IX of the Illinois Constitution, an
10incentive property's additional assessed value resulting from
11a scheduled increase in the level of assessment as applied to
12the first year final board of review market value, and (iv) any
13increase in assessed value due to oil or gas production from an
14oil or gas well required to be permitted under the Hydraulic
15Fracturing Regulatory Act that was not produced in or accounted
16for during the previous levy year. In addition, the county
17clerk in a county containing a population of 3,000,000 or more
18shall include in the 1997 recovered tax increment value for any
19school district, any recovered tax increment value that was
20applicable to the 1995 tax year calculations.
21    "Qualified airport authority" means an airport authority
22organized under the Airport Authorities Act and located in a
23county bordering on the State of Wisconsin and having a
24population in excess of 200,000 and not greater than 500,000.
25    "Recovered tax increment value" means, except as otherwise
26provided in this paragraph, the amount of the current year's

 

 

09900SB1110sam001- 18 -LRB099 05374 HLH 52276 a

1equalized assessed value, in the first year after a
2municipality terminates the designation of an area as a
3redevelopment project area previously established under the
4Tax Increment Allocation Development Act in the Illinois
5Municipal Code, previously established under the Industrial
6Jobs Recovery Law in the Illinois Municipal Code, previously
7established under the Economic Development Project Area Tax
8Increment Act of 1995, or previously established under the
9Economic Development Area Tax Increment Allocation Act, of each
10taxable lot, block, tract, or parcel of real property in the
11redevelopment project area over and above the initial equalized
12assessed value of each property in the redevelopment project
13area. For the taxes which are extended for the 1997 levy year,
14the recovered tax increment value for a non-home rule taxing
15district that first became subject to this Law for the 1995
16levy year because a majority of its 1994 equalized assessed
17value was in an affected county or counties shall be increased
18if a municipality terminated the designation of an area in 1993
19as a redevelopment project area previously established under
20the Tax Increment Allocation Development Act in the Illinois
21Municipal Code, previously established under the Industrial
22Jobs Recovery Law in the Illinois Municipal Code, or previously
23established under the Economic Development Area Tax Increment
24Allocation Act, by an amount equal to the 1994 equalized
25assessed value of each taxable lot, block, tract, or parcel of
26real property in the redevelopment project area over and above

 

 

09900SB1110sam001- 19 -LRB099 05374 HLH 52276 a

1the initial equalized assessed value of each property in the
2redevelopment project area. In the first year after a
3municipality removes a taxable lot, block, tract, or parcel of
4real property from a redevelopment project area established
5under the Tax Increment Allocation Development Act in the
6Illinois Municipal Code, the Industrial Jobs Recovery Law in
7the Illinois Municipal Code, or the Economic Development Area
8Tax Increment Allocation Act, "recovered tax increment value"
9means the amount of the current year's equalized assessed value
10of each taxable lot, block, tract, or parcel of real property
11removed from the redevelopment project area over and above the
12initial equalized assessed value of that real property before
13removal from the redevelopment project area.
14    Except as otherwise provided in this Section, "limiting
15rate" means a fraction the numerator of which is the last
16preceding aggregate extension base times an amount equal to one
17plus the extension limitation defined in this Section and the
18denominator of which is the current year's equalized assessed
19value of all real property in the territory under the
20jurisdiction of the taxing district during the prior levy year.
21For those taxing districts that reduced their aggregate
22extension for the last preceding levy year, the highest
23aggregate extension in any of the last 3 preceding levy years
24shall be used for the purpose of computing the limiting rate.
25The denominator shall not include new property or the recovered
26tax increment value. If a new rate, a rate decrease, or a

 

 

09900SB1110sam001- 20 -LRB099 05374 HLH 52276 a

1limiting rate increase has been approved at an election held
2after March 21, 2006, then (i) the otherwise applicable
3limiting rate shall be increased by the amount of the new rate
4or shall be reduced by the amount of the rate decrease, as the
5case may be, or (ii) in the case of a limiting rate increase,
6the limiting rate shall be equal to the rate set forth in the
7proposition approved by the voters for each of the years
8specified in the proposition, after which the limiting rate of
9the taxing district shall be calculated as otherwise provided.
10In the case of a taxing district that obtained referendum
11approval for an increased limiting rate on March 20, 2012, the
12limiting rate for tax year 2012 shall be the rate that
13generates the approximate total amount of taxes extendable for
14that tax year, as set forth in the proposition approved by the
15voters; this rate shall be the final rate applied by the county
16clerk for the aggregate of all capped funds of the district for
17tax year 2012.
18(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
19eff. 7-27-15.)
 
20    (Text of Section after amendment by P.A. 99-521)
21    Sec. 18-185. Short title; definitions. This Division 5 may
22be cited as the Property Tax Extension Limitation Law. As used
23in this Division 5:
24    "Consumer Price Index" means the Consumer Price Index for
25All Urban Consumers for all items published by the United

 

 

09900SB1110sam001- 21 -LRB099 05374 HLH 52276 a

1States Department of Labor.
2    "Extension limitation", except as otherwise provided in
3this paragraph, means (a) the lesser of 5% or the percentage
4increase in the Consumer Price Index during the 12-month
5calendar year preceding the levy year or (b) the rate of
6increase approved by voters under Section 18-205. For the 2017
7and 2018 levy years only, "extension limitation" means 0% or
8the rate of increase approved by the voters under Section
918-205. For the 2017 and 2018 levy years, if a special purpose
10extension (i) made for the payment of principal and interest on
11bonds or other evidences of indebtedness issued by the taxing
12district, (ii) made for contributions to a pension fund created
13under the Illinois Pension Code, or (iii) made for public
14safety purposes was required to be included in a taxing
15district's aggregate extension for the 2016 levy year, then the
16extension limitation for those extensions for the 2017 and 2018
17levy years shall be (1) the lesser of 5% or the percentage
18increase in the Consumer Price Index during the 12-month
19calendar year preceding the levy year or (2) the rate of
20increase approved by voters under Section 18-205.
21    "Affected county" means a county of 3,000,000 or more
22inhabitants or a county contiguous to a county of 3,000,000 or
23more inhabitants.
24    "Taxing district" has the same meaning provided in Section
251-150, except as otherwise provided in this Section. For the
261991 through 1994 levy years only, "taxing district" includes

 

 

09900SB1110sam001- 22 -LRB099 05374 HLH 52276 a

1only each non-home rule taxing district having the majority of
2its 1990 equalized assessed value within any county or counties
3contiguous to a county with 3,000,000 or more inhabitants.
4Beginning with the 1995 levy year, "taxing district" includes
5only each non-home rule taxing district subject to this Law
6before the 1995 levy year and each non-home rule taxing
7district not subject to this Law before the 1995 levy year
8having the majority of its 1994 equalized assessed value in an
9affected county or counties. Beginning with the levy year in
10which this Law becomes applicable to a taxing district as
11provided in Section 18-213, "taxing district" also includes
12those taxing districts made subject to this Law as provided in
13Section 18-213. For the 2017 and 2018 levy years, "taxing
14district" has the same meaning provided in Section 1-150 and
15includes home rule units.
16    "Aggregate extension" for taxing districts to which this
17Law applied before the 1995 levy year means, except with
18respect to the 2017 and 2018 levy years, the annual corporate
19extension for the taxing district and those special purpose
20extensions that are made annually for the taxing district,
21excluding special purpose extensions: (a) made for the taxing
22district to pay interest or principal on general obligation
23bonds that were approved by referendum; (b) made for any taxing
24district to pay interest or principal on general obligation
25bonds issued before October 1, 1991; (c) made for any taxing
26district to pay interest or principal on bonds issued to refund

 

 

09900SB1110sam001- 23 -LRB099 05374 HLH 52276 a

1or continue to refund those bonds issued before October 1,
21991; (d) made for any taxing district to pay interest or
3principal on bonds issued to refund or continue to refund bonds
4issued after October 1, 1991 that were approved by referendum;
5(e) made for any taxing district to pay interest or principal
6on revenue bonds issued before October 1, 1991 for payment of
7which a property tax levy or the full faith and credit of the
8unit of local government is pledged; however, a tax for the
9payment of interest or principal on those bonds shall be made
10only after the governing body of the unit of local government
11finds that all other sources for payment are insufficient to
12make those payments; (f) made for payments under a building
13commission lease when the lease payments are for the retirement
14of bonds issued by the commission before October 1, 1991, to
15pay for the building project; (g) made for payments due under
16installment contracts entered into before October 1, 1991; (h)
17made for payments of principal and interest on bonds issued
18under the Metropolitan Water Reclamation District Act to
19finance construction projects initiated before October 1,
201991; (i) made for payments of principal and interest on
21limited bonds, as defined in Section 3 of the Local Government
22Debt Reform Act, in an amount not to exceed the debt service
23extension base less the amount in items (b), (c), (e), and (h)
24of this definition for non-referendum obligations, except
25obligations initially issued pursuant to referendum; (j) made
26for payments of principal and interest on bonds issued under

 

 

09900SB1110sam001- 24 -LRB099 05374 HLH 52276 a

1Section 15 of the Local Government Debt Reform Act; (k) made by
2a school district that participates in the Special Education
3District of Lake County, created by special education joint
4agreement under Section 10-22.31 of the School Code, for
5payment of the school district's share of the amounts required
6to be contributed by the Special Education District of Lake
7County to the Illinois Municipal Retirement Fund under Article
87 of the Illinois Pension Code; the amount of any extension
9under this item (k) shall be certified by the school district
10to the county clerk; (l) made to fund expenses of providing
11joint recreational programs for persons with disabilities
12under Section 5-8 of the Park District Code or Section 11-95-14
13of the Illinois Municipal Code; (m) made for temporary
14relocation loan repayment purposes pursuant to Sections 2-3.77
15and 17-2.2d of the School Code; (n) made for payment of
16principal and interest on any bonds issued under the authority
17of Section 17-2.2d of the School Code; (o) made for
18contributions to a firefighter's pension fund created under
19Article 4 of the Illinois Pension Code, to the extent of the
20amount certified under item (5) of Section 4-134 of the
21Illinois Pension Code; and (p) made for road purposes in the
22first year after a township assumes the rights, powers, duties,
23assets, property, liabilities, obligations, and
24responsibilities of a road district abolished under the
25provisions of Section 6-133 of the Illinois Highway Code.
26    "Aggregate extension" for the taxing districts to which

 

 

09900SB1110sam001- 25 -LRB099 05374 HLH 52276 a

1this Law did not apply before the 1995 levy year (except taxing
2districts subject to this Law in accordance with Section
318-213) means, except with respect to the 2017 and 2018 levy
4years, the annual corporate extension for the taxing district
5and those special purpose extensions that are made annually for
6the taxing district, excluding special purpose extensions: (a)
7made for the taxing district to pay interest or principal on
8general obligation bonds that were approved by referendum; (b)
9made for any taxing district to pay interest or principal on
10general obligation bonds issued before March 1, 1995; (c) made
11for any taxing district to pay interest or principal on bonds
12issued to refund or continue to refund those bonds issued
13before March 1, 1995; (d) made for any taxing district to pay
14interest or principal on bonds issued to refund or continue to
15refund bonds issued after March 1, 1995 that were approved by
16referendum; (e) made for any taxing district to pay interest or
17principal on revenue bonds issued before March 1, 1995 for
18payment of which a property tax levy or the full faith and
19credit of the unit of local government is pledged; however, a
20tax for the payment of interest or principal on those bonds
21shall be made only after the governing body of the unit of
22local government finds that all other sources for payment are
23insufficient to make those payments; (f) made for payments
24under a building commission lease when the lease payments are
25for the retirement of bonds issued by the commission before
26March 1, 1995 to pay for the building project; (g) made for

 

 

09900SB1110sam001- 26 -LRB099 05374 HLH 52276 a

1payments due under installment contracts entered into before
2March 1, 1995; (h) made for payments of principal and interest
3on bonds issued under the Metropolitan Water Reclamation
4District Act to finance construction projects initiated before
5October 1, 1991; (h-4) made for stormwater management purposes
6by the Metropolitan Water Reclamation District of Greater
7Chicago under Section 12 of the Metropolitan Water Reclamation
8District Act; (i) made for payments of principal and interest
9on limited bonds, as defined in Section 3 of the Local
10Government Debt Reform Act, in an amount not to exceed the debt
11service extension base less the amount in items (b), (c), and
12(e) of this definition for non-referendum obligations, except
13obligations initially issued pursuant to referendum and bonds
14described in subsection (h) of this definition; (j) made for
15payments of principal and interest on bonds issued under
16Section 15 of the Local Government Debt Reform Act; (k) made
17for payments of principal and interest on bonds authorized by
18Public Act 88-503 and issued under Section 20a of the Chicago
19Park District Act for aquarium or museum projects; (l) made for
20payments of principal and interest on bonds authorized by
21Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
2221.2 of the Cook County Forest Preserve District Act, (ii)
23issued under Section 42 of the Cook County Forest Preserve
24District Act for zoological park projects, or (iii) issued
25under Section 44.1 of the Cook County Forest Preserve District
26Act for botanical gardens projects; (m) made pursuant to

 

 

09900SB1110sam001- 27 -LRB099 05374 HLH 52276 a

1Section 34-53.5 of the School Code, whether levied annually or
2not; (n) made to fund expenses of providing joint recreational
3programs for persons with disabilities under Section 5-8 of the
4Park District Code or Section 11-95-14 of the Illinois
5Municipal Code; (o) made by the Chicago Park District for
6recreational programs for persons with disabilities under
7subsection (c) of Section 7.06 of the Chicago Park District
8Act; (p) made for contributions to a firefighter's pension fund
9created under Article 4 of the Illinois Pension Code, to the
10extent of the amount certified under item (5) of Section 4-134
11of the Illinois Pension Code; (q) made by Ford Heights School
12District 169 under Section 17-9.02 of the School Code; and (r)
13made for the purpose of making employer contributions to the
14Public School Teachers' Pension and Retirement Fund of Chicago
15under Section 34-53 of the School Code.
16    "Aggregate extension" for all taxing districts to which
17this Law applies in accordance with Section 18-213, except for
18those taxing districts subject to paragraph (2) of subsection
19(e) of Section 18-213, means, except with respect to the 2017
20and 2018 levy years, the annual corporate extension for the
21taxing district and those special purpose extensions that are
22made annually for the taxing district, excluding special
23purpose extensions: (a) made for the taxing district to pay
24interest or principal on general obligation bonds that were
25approved by referendum; (b) made for any taxing district to pay
26interest or principal on general obligation bonds issued before

 

 

09900SB1110sam001- 28 -LRB099 05374 HLH 52276 a

1the date on which the referendum making this Law applicable to
2the taxing district is held; (c) made for any taxing district
3to pay interest or principal on bonds issued to refund or
4continue to refund those bonds issued before the date on which
5the referendum making this Law applicable to the taxing
6district is held; (d) made for any taxing district to pay
7interest or principal on bonds issued to refund or continue to
8refund bonds issued after the date on which the referendum
9making this Law applicable to the taxing district is held if
10the bonds were approved by referendum after the date on which
11the referendum making this Law applicable to the taxing
12district is held; (e) made for any taxing district to pay
13interest or principal on revenue bonds issued before the date
14on which the referendum making this Law applicable to the
15taxing district is held for payment of which a property tax
16levy or the full faith and credit of the unit of local
17government is pledged; however, a tax for the payment of
18interest or principal on those bonds shall be made only after
19the governing body of the unit of local government finds that
20all other sources for payment are insufficient to make those
21payments; (f) made for payments under a building commission
22lease when the lease payments are for the retirement of bonds
23issued by the commission before the date on which the
24referendum making this Law applicable to the taxing district is
25held to pay for the building project; (g) made for payments due
26under installment contracts entered into before the date on

 

 

09900SB1110sam001- 29 -LRB099 05374 HLH 52276 a

1which the referendum making this Law applicable to the taxing
2district is held; (h) made for payments of principal and
3interest on limited bonds, as defined in Section 3 of the Local
4Government Debt Reform Act, in an amount not to exceed the debt
5service extension base less the amount in items (b), (c), and
6(e) of this definition for non-referendum obligations, except
7obligations initially issued pursuant to referendum; (i) made
8for payments of principal and interest on bonds issued under
9Section 15 of the Local Government Debt Reform Act; (j) made
10for a qualified airport authority to pay interest or principal
11on general obligation bonds issued for the purpose of paying
12obligations due under, or financing airport facilities
13required to be acquired, constructed, installed or equipped
14pursuant to, contracts entered into before March 1, 1996 (but
15not including any amendments to such a contract taking effect
16on or after that date); (k) made to fund expenses of providing
17joint recreational programs for persons with disabilities
18under Section 5-8 of the Park District Code or Section 11-95-14
19of the Illinois Municipal Code; (l) made for contributions to a
20firefighter's pension fund created under Article 4 of the
21Illinois Pension Code, to the extent of the amount certified
22under item (5) of Section 4-134 of the Illinois Pension Code;
23and (m) made for the taxing district to pay interest or
24principal on general obligation bonds issued pursuant to
25Section 19-3.10 of the School Code.
26    "Aggregate extension" for all taxing districts to which

 

 

09900SB1110sam001- 30 -LRB099 05374 HLH 52276 a

1this Law applies in accordance with paragraph (2) of subsection
2(e) of Section 18-213 means, except with respect to the 2017
3and 2018 levy years, the annual corporate extension for the
4taxing district and those special purpose extensions that are
5made annually for the taxing district, excluding special
6purpose extensions: (a) made for the taxing district to pay
7interest or principal on general obligation bonds that were
8approved by referendum; (b) made for any taxing district to pay
9interest or principal on general obligation bonds issued before
10the effective date of this amendatory Act of 1997; (c) made for
11any taxing district to pay interest or principal on bonds
12issued to refund or continue to refund those bonds issued
13before the effective date of this amendatory Act of 1997; (d)
14made for any taxing district to pay interest or principal on
15bonds issued to refund or continue to refund bonds issued after
16the effective date of this amendatory Act of 1997 if the bonds
17were approved by referendum after the effective date of this
18amendatory Act of 1997; (e) made for any taxing district to pay
19interest or principal on revenue bonds issued before the
20effective date of this amendatory Act of 1997 for payment of
21which a property tax levy or the full faith and credit of the
22unit of local government is pledged; however, a tax for the
23payment of interest or principal on those bonds shall be made
24only after the governing body of the unit of local government
25finds that all other sources for payment are insufficient to
26make those payments; (f) made for payments under a building

 

 

09900SB1110sam001- 31 -LRB099 05374 HLH 52276 a

1commission lease when the lease payments are for the retirement
2of bonds issued by the commission before the effective date of
3this amendatory Act of 1997 to pay for the building project;
4(g) made for payments due under installment contracts entered
5into before the effective date of this amendatory Act of 1997;
6(h) made for payments of principal and interest on limited
7bonds, as defined in Section 3 of the Local Government Debt
8Reform Act, in an amount not to exceed the debt service
9extension base less the amount in items (b), (c), and (e) of
10this definition for non-referendum obligations, except
11obligations initially issued pursuant to referendum; (i) made
12for payments of principal and interest on bonds issued under
13Section 15 of the Local Government Debt Reform Act; (j) made
14for a qualified airport authority to pay interest or principal
15on general obligation bonds issued for the purpose of paying
16obligations due under, or financing airport facilities
17required to be acquired, constructed, installed or equipped
18pursuant to, contracts entered into before March 1, 1996 (but
19not including any amendments to such a contract taking effect
20on or after that date); (k) made to fund expenses of providing
21joint recreational programs for persons with disabilities
22under Section 5-8 of the Park District Code or Section 11-95-14
23of the Illinois Municipal Code; and (l) made for contributions
24to a firefighter's pension fund created under Article 4 of the
25Illinois Pension Code, to the extent of the amount certified
26under item (5) of Section 4-134 of the Illinois Pension Code.

 

 

09900SB1110sam001- 32 -LRB099 05374 HLH 52276 a

1    "Aggregate extension", for the 2017 and 2018 levy years,
2means the annual corporate extension for the taxing district
3and those special purpose extensions that are made annually for
4the taxing district, excluding special purpose extensions: (a)
5made for the payment of principal and interest on bonds or
6other evidences of indebtedness issued by the taxing district;
7(b) made for contributions to a pension fund created under the
8Illinois Pension Code; and (c) made for public safety purposes.
9Notwithstanding the provisions of this definition of
10"aggregate extension", if a special purpose extension (i) made
11for the payment of principal and interest on bonds or other
12evidences of indebtedness issued by the taxing district, (ii)
13made for contributions to a pension fund created under the
14Illinois Pension Code, or (iii) made for public safety purposes
15was required to be included in a taxing district's aggregate
16extension for the 2016 levy year, then that special purpose
17extension is also included in the taxing district's aggregate
18extension for the 2017 and 2018 levy years; provided that the
19extension limitation for those extensions for the 2017 and 2018
20levy years shall be (1) the lesser of 5% or the percentage
21increase in the Consumer Price Index during the 12-month
22calendar year preceding the levy year or (2) the rate of
23increase approved by voters under Section 18-205. For the
24purpose of this definition of "aggregate extension", the term
25"public safety" means crime prevention, detention,
26firefighting, police, medical, ambulance, or other emergency

 

 

09900SB1110sam001- 33 -LRB099 05374 HLH 52276 a

1services.
2    "Debt service extension base" means an amount equal to that
3portion of the extension for a taxing district for the 1994
4levy year, or for those taxing districts subject to this Law in
5accordance with Section 18-213, except for those subject to
6paragraph (2) of subsection (e) of Section 18-213, for the levy
7year in which the referendum making this Law applicable to the
8taxing district is held, or for those taxing districts subject
9to this Law in accordance with paragraph (2) of subsection (e)
10of Section 18-213 for the 1996 levy year, or for those taxing
11districts that become subject to this Law as a result of this
12amendatory Act of the 99th General Assembly for the 2016 levy
13year, constituting an extension for payment of principal and
14interest on bonds issued by the taxing district without
15referendum, but not including excluded non-referendum bonds.
16For park districts (i) that were first subject to this Law in
171991 or 1995 and (ii) whose extension for the 1994 levy year
18for the payment of principal and interest on bonds issued by
19the park district without referendum (but not including
20excluded non-referendum bonds) was less than 51% of the amount
21for the 1991 levy year constituting an extension for payment of
22principal and interest on bonds issued by the park district
23without referendum (but not including excluded non-referendum
24bonds), "debt service extension base" means an amount equal to
25that portion of the extension for the 1991 levy year
26constituting an extension for payment of principal and interest

 

 

09900SB1110sam001- 34 -LRB099 05374 HLH 52276 a

1on bonds issued by the park district without referendum (but
2not including excluded non-referendum bonds). A debt service
3extension base established or increased at any time pursuant to
4any provision of this Law, except Section 18-212, shall be
5increased each year commencing with the later of (i) the 2009
6levy year or (ii) the first levy year in which this Law becomes
7applicable to the taxing district, by the lesser of 5% or the
8percentage increase in the Consumer Price Index during the
912-month calendar year preceding the levy year. The debt
10service extension base may be established or increased as
11provided under Section 18-212. "Excluded non-referendum bonds"
12means (i) bonds authorized by Public Act 88-503 and issued
13under Section 20a of the Chicago Park District Act for aquarium
14and museum projects; (ii) bonds issued under Section 15 of the
15Local Government Debt Reform Act; or (iii) refunding
16obligations issued to refund or to continue to refund
17obligations initially issued pursuant to referendum.
18    "Special purpose extensions" include, but are not limited
19to, extensions for levies made on an annual basis for
20unemployment and workers' compensation, self-insurance,
21contributions to pension plans, and extensions made pursuant to
22Section 6-601 of the Illinois Highway Code for a road
23district's permanent road fund whether levied annually or not.
24The extension for a special service area is not included in the
25aggregate extension.
26    "Aggregate extension base" means the taxing district's

 

 

09900SB1110sam001- 35 -LRB099 05374 HLH 52276 a

1last preceding aggregate extension as adjusted under Sections
218-135, 18-215, and 18-230. An adjustment under Section 18-135
3shall be made for the 2007 levy year and all subsequent levy
4years whenever one or more counties within which a taxing
5district is located (i) used estimated valuations or rates when
6extending taxes in the taxing district for the last preceding
7levy year that resulted in the over or under extension of
8taxes, or (ii) increased or decreased the tax extension for the
9last preceding levy year as required by Section 18-135(c).
10Whenever an adjustment is required under Section 18-135, the
11aggregate extension base of the taxing district shall be equal
12to the amount that the aggregate extension of the taxing
13district would have been for the last preceding levy year if
14either or both (i) actual, rather than estimated, valuations or
15rates had been used to calculate the extension of taxes for the
16last levy year, or (ii) the tax extension for the last
17preceding levy year had not been adjusted as required by
18subsection (c) of Section 18-135.
19    Notwithstanding any other provision of law, for levy year
202012, the aggregate extension base for West Northfield School
21District No. 31 in Cook County shall be $12,654,592.
22    "Levy year" has the same meaning as "year" under Section
231-155.
24    "New property" means (i) the assessed value, after final
25board of review or board of appeals action, of new improvements
26or additions to existing improvements on any parcel of real

 

 

09900SB1110sam001- 36 -LRB099 05374 HLH 52276 a

1property that increase the assessed value of that real property
2during the levy year multiplied by the equalization factor
3issued by the Department under Section 17-30, (ii) the assessed
4value, after final board of review or board of appeals action,
5of real property not exempt from real estate taxation, which
6real property was exempt from real estate taxation for any
7portion of the immediately preceding levy year, multiplied by
8the equalization factor issued by the Department under Section
917-30, including the assessed value, upon final stabilization
10of occupancy after new construction is complete, of any real
11property located within the boundaries of an otherwise or
12previously exempt military reservation that is intended for
13residential use and owned by or leased to a private corporation
14or other entity, (iii) in counties that classify in accordance
15with Section 4 of Article IX of the Illinois Constitution, an
16incentive property's additional assessed value resulting from
17a scheduled increase in the level of assessment as applied to
18the first year final board of review market value, and (iv) any
19increase in assessed value due to oil or gas production from an
20oil or gas well required to be permitted under the Hydraulic
21Fracturing Regulatory Act that was not produced in or accounted
22for during the previous levy year. In addition, the county
23clerk in a county containing a population of 3,000,000 or more
24shall include in the 1997 recovered tax increment value for any
25school district, any recovered tax increment value that was
26applicable to the 1995 tax year calculations.

 

 

09900SB1110sam001- 37 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 38 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 39 -LRB099 05374 HLH 52276 a

1For those taxing districts that reduced their aggregate
2extension for the last preceding levy year, the highest
3aggregate extension in any of the last 3 preceding levy years
4shall be used for the purpose of computing the limiting rate.
5The denominator shall not include new property or the recovered
6tax increment value. If a new rate, a rate decrease, or a
7limiting rate increase has been approved at an election held
8after March 21, 2006, then (i) the otherwise applicable
9limiting rate shall be increased by the amount of the new rate
10or shall be reduced by the amount of the rate decrease, as the
11case may be, or (ii) in the case of a limiting rate increase,
12the limiting rate shall be equal to the rate set forth in the
13proposition approved by the voters for each of the years
14specified in the proposition, after which the limiting rate of
15the taxing district shall be calculated as otherwise provided.
16In the case of a taxing district that obtained referendum
17approval for an increased limiting rate on March 20, 2012, the
18limiting rate for tax year 2012 shall be the rate that
19generates the approximate total amount of taxes extendable for
20that tax year, as set forth in the proposition approved by the
21voters; this rate shall be the final rate applied by the county
22clerk for the aggregate of all capped funds of the district for
23tax year 2012.
24(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
25eff. 7-27-15; 99-521, eff. 6-1-17.)
 

 

 

09900SB1110sam001- 40 -LRB099 05374 HLH 52276 a

1    (35 ILCS 200/18-205)
2    Sec. 18-205. Referendum to increase the extension
3limitation.
4    (a) A taxing district is limited to an extension limitation
5as defined in Section 18-185 of 5% or the percentage increase
6in the Consumer Price Index during the 12-month calendar year
7preceding the levy year, whichever is less. A taxing district
8may increase its extension limitation for one or more levy
9years if that taxing district holds a referendum before the
10levy date for the first levy year at which a majority of voters
11voting on the issue approves adoption of a higher extension
12limitation. Referenda shall be conducted at a regularly
13scheduled election in accordance with the Election Code.
14    (b) The question shall be presented in substantially the
15following manner for all elections held after March 21, 2006:
16        Shall the extension limitation under the Property Tax
17    Extension Limitation Law for (insert the legal name,
18    number, if any, and county or counties of the taxing
19    district and geographic or other common name by which a
20    school or community college district is known and referred
21    to), Illinois, be increased from (applicable extension
22    limitation set forth in Section 18-185) the lesser of 5% or
23    the percentage increase in the Consumer Price Index over
24    the prior levy year to (insert the percentage of the
25    proposed increase)% per year for (insert each levy year for
26    which the increased extension limitation will apply)?

 

 

09900SB1110sam001- 41 -LRB099 05374 HLH 52276 a

1    (c) The votes must be recorded as "Yes" or "No".
2If a majority of voters voting on the issue approves the
3adoption of the increase, the increase shall be applicable for
4each levy year specified.
5    (d) The ballot for any question submitted pursuant to this
6Section shall have printed thereon, but not as a part of the
7question submitted, only the following supplemental
8information (which shall be supplied to the election authority
9by the taxing district) in substantially the following form:
10        (1) For the (insert the first levy year for which the
11    increased extension limitation will be applicable) levy
12    year the approximate amount of the additional tax
13    extendable against property containing a single family
14    residence and having a fair market value at the time of the
15    referendum of $100,000 is estimated to be $....
16        (2) Based upon an average annual percentage increase
17    (or decrease) in the market value of such property of ...%
18    (insert percentage equal to the average annual percentage
19    increase or decrease for the prior 3 levy years, at the
20    time the submission of the question is initiated by the
21    taxing district, in the amount of (A) the equalized
22    assessed value of the taxable property in the taxing
23    district less (B) the new property included in the
24    equalized assessed value), the approximate amount of the
25    additional tax extendable against such property for the ...
26    levy year is estimated to be $... and for the ... levy year

 

 

09900SB1110sam001- 42 -LRB099 05374 HLH 52276 a

1    is estimated to be $....
2    Paragraph (2) shall be included only if the increased
3extension limitation will be applicable for more than one year
4and shall list each levy year for which the increased extension
5limitation will be applicable. The additional tax shown for
6each levy year shall be the approximate dollar amount of the
7increase over the amount of the most recently completed
8extension at the time the submission of the question is
9initiated by the taxing district. The approximate amount of the
10additional tax extendable shown in paragraphs (1) and (2) shall
11be calculated by multiplying $100,000 (the fair market value of
12the property without regard to any property tax exemptions) by
13(i) the percentage level of assessment prescribed for that
14property by statute, or by ordinance of the county board in
15counties that classify property for purposes of taxation in
16accordance with Section 4 of Article IX of the Illinois
17Constitution; (ii) the most recent final equalization factor
18certified to the county clerk by the Department of Revenue at
19the time the taxing district initiates the submission of the
20proposition to the electors; (iii) the last known aggregate
21extension base of the taxing district at the time the
22submission of the question is initiated by the taxing district;
23and (iv) the difference between the percentage increase
24proposed in the question and the otherwise applicable extension
25limitation under Section 18-185 the lesser of 5% or the
26percentage increase in the Consumer Price Index for the prior

 

 

09900SB1110sam001- 43 -LRB099 05374 HLH 52276 a

1levy year (or an estimate of the percentage increase for the
2prior levy year if the increase is unavailable at the time the
3submission of the question is initiated by the taxing
4district); and dividing the result by the last known equalized
5assessed value of the taxing district at the time the
6submission of the question is initiated by the taxing district.
7This amendatory Act of the 97th General Assembly is intended to
8clarify the existing requirements of this Section, and shall
9not be construed to validate any prior non-compliant referendum
10language. Any notice required to be published in connection
11with the submission of the question shall also contain this
12supplemental information and shall not contain any other
13supplemental information. Any error, miscalculation, or
14inaccuracy in computing any amount set forth on the ballot or
15in the notice that is not deliberate shall not invalidate or
16affect the validity of any proposition approved. Notice of the
17referendum shall be published and posted as otherwise required
18by law, and the submission of the question shall be initiated
19as provided by law.
20(Source: P.A. 97-1087, eff. 8-24-12.)
 
21    (35 ILCS 200/18-213)
22    Sec. 18-213. Referenda on applicability of the Property Tax
23Extension Limitation Law.
24    (a) The provisions of this Section do not apply to a taxing
25district subject to this Law because a majority of its 1990

 

 

09900SB1110sam001- 44 -LRB099 05374 HLH 52276 a

1equalized assessed value is in a county or counties contiguous
2to a county of 3,000,000 or more inhabitants, or because a
3majority of its 1994 equalized assessed value is in an affected
4county and the taxing district was not subject to this Law
5before the 1995 levy year.
6    (b) The county board of a county that is not subject to
7this Law may, by ordinance or resolution, submit to the voters
8of the county the question of whether to make all non-home rule
9taxing districts that have all or a portion of their equalized
10assessed valuation situated in the county subject to this Law
11in the manner set forth in this Section.
12    For purposes of this Section only:
13    "Taxing district" has the same meaning provided in Section
141-150.
15    "Equalized assessed valuation" means the equalized
16assessed valuation for a taxing district for the immediately
17preceding levy year.
18    (c) The ordinance or resolution shall request the
19submission of the proposition at any election, except a
20consolidated primary election, for the purpose of voting for or
21against making the Property Tax Extension Limitation Law
22applicable to all non-home rule taxing districts that have all
23or a portion of their equalized assessed valuation situated in
24the county.
25    The question shall be placed on a separate ballot and shall
26be in substantially the following form:

 

 

09900SB1110sam001- 45 -LRB099 05374 HLH 52276 a

1        Shall the Property Tax Extension Limitation Law (35
2    ILCS 200/18-185 through 18-245), which limits annual
3    property tax extension increases, apply to non-home rule
4    taxing districts with all or a portion of their equalized
5    assessed valuation located in (name of county)?
6Votes on the question shall be recorded as "yes" or "no".
7    (d) The county clerk shall order the proposition submitted
8to the electors of the county at the election specified in the
9ordinance or resolution. If part of the county is under the
10jurisdiction of a board or boards of election commissioners,
11the county clerk shall submit a certified copy of the ordinance
12or resolution to each board of election commissioners, which
13shall order the proposition submitted to the electors of the
14taxing district within its jurisdiction at the election
15specified in the ordinance or resolution.
16    (e) (1) With respect to taxing districts having all of
17    their equalized assessed valuation located in the county,
18    if a majority of the votes cast on the proposition are in
19    favor of the proposition, then this Law becomes applicable
20    to the taxing district beginning on January 1 of the year
21    following the date of the referendum.
22        (2) With respect to taxing districts that meet all the
23    following conditions this Law shall become applicable to
24    the taxing district beginning on January 1, 1997. The
25    districts to which this paragraph (2) is applicable
26            (A) do not have all of their equalized assessed

 

 

09900SB1110sam001- 46 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 47 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 48 -LRB099 05374 HLH 52276 a

1county clerk of any other county in which any of the equalized
2assessed valuation of any taxing district is located, and the
3Department of Revenue. After the last referendum affecting a
4multi-county taxing district is held, the Department of Revenue
5shall determine whether the taxing district is subject to this
6Law and, if so, shall notify the taxing district and the county
7clerks of all of the counties in which a portion of the
8equalized assessed valuation of the taxing district is located
9that, beginning the following January 1, the taxing district is
10subject to this Law. For each taxing district subject to
11paragraph (2) of subsection (e) of this Section, the Department
12of Revenue shall notify the taxing district and the county
13clerks of all of the counties in which a portion of the
14equalized assessed valuation of the taxing district is located
15that, beginning January 1, 1997, the taxing district is subject
16to this Law.
17    (g) Referenda held under this Section shall be conducted in
18accordance with the Election Code.
19    (h) Notwithstanding any other provision of law, no
20referenda may be held under this Section with respect to levy
21years 2017 and 2018.
22(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
23    (35 ILCS 200/18-214)
24    Sec. 18-214. Referenda on removal of the applicability of
25the Property Tax Extension Limitation Law to non-home rule

 

 

09900SB1110sam001- 49 -LRB099 05374 HLH 52276 a

1taxing districts.
2    (a) The provisions of this Section do not apply to a taxing
3district that is subject to this Law because a majority of its
41990 equalized assessed value is in a county or counties
5contiguous to a county of 3,000,000 or more inhabitants, or
6because a majority of its 1994 equalized assessed value is in
7an affected county and the taxing district was not subject to
8this Law before the 1995 levy year.
9    (b) For purposes of this Section only:
10    "Taxing district" means any non-home rule taxing district
11that became subject to this Law under Section 18-213 of this
12Law.
13    "Equalized assessed valuation" means the equalized
14assessed valuation for a taxing district for the immediately
15preceding levy year.
16    (c) The county board of a county that became subject to
17this Law by a referendum approved by the voters of the county
18under Section 18-213 may, by ordinance or resolution, in the
19manner set forth in this Section, submit to the voters of the
20county the question of whether this Law applies to all non-home
21rule taxing districts that have all or a portion of their
22equalized assessed valuation situated in the county in the
23manner set forth in this Section.
24    (d) The ordinance or resolution shall request the
25submission of the proposition at any election, except a
26consolidated primary election, for the purpose of voting for or

 

 

09900SB1110sam001- 50 -LRB099 05374 HLH 52276 a

1against the continued application of the Property Tax Extension
2Limitation Law to all non-home rule taxing districts that have
3all or a portion of their equalized assessed valuation situated
4in the county.
5    The question shall be placed on a separate ballot and shall
6be in substantially the following form:
7        Shall the Property Tax Extension Limitation Law (35
8    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
9    annual property tax extension increases, apply to non-home
10    rule taxing districts with all or a portion of their
11    equalized assessed valuation located in (name of county)?
12Votes on the question shall be recorded as "yes" or "no".
13    (e) The county clerk shall order the proposition submitted
14to the electors of the county at the election specified in the
15ordinance or resolution. If part of the county is under the
16jurisdiction of a board or boards of election commissioners,
17the county clerk shall submit a certified copy of the ordinance
18or resolution to each board of election commissioners, which
19shall order the proposition submitted to the electors of the
20taxing district within its jurisdiction at the election
21specified in the ordinance or resolution.
22    (f) With respect to taxing districts having all of their
23equalized assessed valuation located in one county, if a
24majority of the votes cast on the proposition are against the
25proposition, then this Law shall not apply to the taxing
26district beginning on January 1 of the year following the date

 

 

09900SB1110sam001- 51 -LRB099 05374 HLH 52276 a

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

 

 

09900SB1110sam001- 52 -LRB099 05374 HLH 52276 a

1    rejected the referendum held under this Section.
2    (h) Immediately after a referendum is held under this
3Section, the county clerk of the county holding the referendum
4shall give notice of the referendum having been held and its
5results to all taxing districts that have all or a portion of
6their equalized assessed valuation located in the county, the
7county clerk of any other county in which any of the equalized
8assessed valuation of any such taxing district is located, and
9the Department of Revenue. After the last referendum affecting
10a multi-county taxing district is held, the Department of
11Revenue shall determine whether the taxing district is no
12longer subject to this Law and, if the taxing district is no
13longer subject to this Law, the Department of Revenue shall
14notify the taxing district and the county clerks of all of the
15counties in which a portion of the equalized assessed valuation
16of the taxing district is located that, beginning on January 1
17of the year following the date of the last referendum, the
18taxing district is no longer subject to this Law.
19    (i) Notwithstanding any other provision of law, no
20referenda may be held under this Section with respect to levy
21years 2017 and 2018.
22(Source: P.A. 89-718, eff. 3-7-97.)
 
23    (35 ILCS 200/18-242 new)
24    Sec. 18-242. Home rule. This Division 5 is a limitation,
25under subsection (g) of Section 6 of Article VII of the

 

 

09900SB1110sam001- 53 -LRB099 05374 HLH 52276 a

1Illinois Constitution, on the power of home rule units to tax.
 
2    Section 10. The School Code is amended by changing Sections
32-3.25g, 10-22.34c, 27-6, 27-7, and 27-24.2 and by adding
4Section 22-62 as follows:
 
5    (105 ILCS 5/2-3.25g)  (from Ch. 122, par. 2-3.25g)
6    Sec. 2-3.25g. Waiver or modification of mandates within the
7School Code and administrative rules and regulations.
8    (a) In this Section:
9        "Board" means a school board or the governing board or
10    administrative district, as the case may be, for a joint
11    agreement.
12        "Eligible applicant" means a school district, joint
13    agreement made up of school districts, or regional
14    superintendent of schools on behalf of schools and programs
15    operated by the regional office of education.
16        "Implementation date" has the meaning set forth in
17    Section 24A-2.5 of this Code.
18        "State Board" means the State Board of Education.
19    (b) Notwithstanding any other provisions of this School
20Code or any other law of this State to the contrary, eligible
21applicants may petition the State Board of Education for the
22waiver or modification of the mandates of this School Code or
23of the administrative rules and regulations promulgated by the
24State Board of Education. Waivers or modifications of

 

 

09900SB1110sam001- 54 -LRB099 05374 HLH 52276 a

1administrative rules and regulations and modifications of
2mandates of this School Code may be requested when an eligible
3applicant demonstrates that it can address the intent of the
4rule or mandate in a more effective, efficient, or economical
5manner or when necessary to stimulate innovation or improve
6student performance. Waivers of mandates of the School Code may
7be requested when the waivers are necessary to stimulate
8innovation or improve student performance. Waivers may not be
9requested from laws, rules, and regulations pertaining to
10special education, teacher educator licensure, teacher tenure
11and seniority, or Section 5-2.1 of this Code or from compliance
12with the No Child Left Behind Act of 2001 (Public Law 107-110).
13Eligible applicants may not seek a waiver or seek a
14modification of a mandate regarding the requirements for (i)
15student performance data to be a significant factor in teacher
16or principal evaluations or (ii) teachers and principals to be
17rated using the 4 categories of "excellent", "proficient",
18"needs improvement", or "unsatisfactory". On September 1,
192014, any previously authorized waiver or modification from
20such requirements shall terminate.
21    (c) Eligible applicants, as a matter of inherent managerial
22policy, and any Independent Authority established under
23Section 2-3.25f-5 of this Code may submit an application for a
24waiver or modification authorized under this Section. Each
25application must include a written request by the eligible
26applicant or Independent Authority and must demonstrate that

 

 

09900SB1110sam001- 55 -LRB099 05374 HLH 52276 a

1the intent of the mandate can be addressed in a more effective,
2efficient, or economical manner or be based upon a specific
3plan for improved student performance and school improvement.
4Any eligible applicant requesting a waiver or modification for
5the reason that intent of the mandate can be addressed in a
6more economical manner shall include in the application a
7fiscal analysis showing current expenditures on the mandate and
8projected savings resulting from the waiver or modification.
9Applications and plans developed by eligible applicants must be
10approved by the board or regional superintendent of schools
11applying on behalf of schools or programs operated by the
12regional office of education following a public hearing on the
13application and plan and the opportunity for the board or
14regional superintendent to hear testimony from staff directly
15involved in its implementation, parents, and students. The time
16period for such testimony shall be separate from the time
17period established by the eligible applicant for public comment
18on other matters. If the applicant is a school district or
19joint agreement requesting a waiver or modification of Section
2027-6 of this Code, the public hearing shall be held on a day
21other than the day on which a regular meeting of the board is
22held.
23    (c-5) If the applicant is a school district, then the
24district shall post information that sets forth the time, date,
25place, and general subject matter of the public hearing on its
26Internet website at least 14 days prior to the hearing. If the

 

 

09900SB1110sam001- 56 -LRB099 05374 HLH 52276 a

1district is requesting to increase the fee charged for driver
2education authorized pursuant to Section 27-24.2 of this Code,
3the website information shall include the proposed amount of
4the fee the district will request. All school districts must
5publish a notice of the public hearing at least 7 days prior to
6the hearing in a newspaper of general circulation within the
7school district that sets forth the time, date, place, and
8general subject matter of the hearing. Districts requesting to
9increase the fee charged for driver education shall include in
10the published notice the proposed amount of the fee the
11district will request. If the applicant is a joint agreement or
12regional superintendent, then the joint agreement or regional
13superintendent shall post information that sets forth the time,
14date, place, and general subject matter of the public hearing
15on its Internet website at least 14 days prior to the hearing.
16If the joint agreement or regional superintendent is requesting
17to increase the fee charged for driver education authorized
18pursuant to Section 27-24.2 of this Code, the website
19information shall include the proposed amount of the fee the
20applicant will request. All joint agreements and regional
21superintendents must publish a notice of the public hearing at
22least 7 days prior to the hearing in a newspaper of general
23circulation in each school district that is a member of the
24joint agreement or that is served by the educational service
25region that sets forth the time, date, place, and general
26subject matter of the hearing, provided that a notice appearing

 

 

09900SB1110sam001- 57 -LRB099 05374 HLH 52276 a

1in a newspaper generally circulated in more than one school
2district shall be deemed to fulfill this requirement with
3respect to all of the affected districts. Joint agreements or
4regional superintendents requesting to increase the fee
5charged for driver education shall include in the published
6notice the proposed amount of the fee the applicant will
7request. The eligible applicant must notify in writing the
8affected exclusive collective bargaining agent and those State
9legislators representing the eligible applicant's territory of
10its intent to seek approval of a waiver or modification and of
11the hearing to be held to take testimony from staff. The
12affected exclusive collective bargaining agents shall be
13notified of such public hearing at least 7 days prior to the
14date of the hearing and shall be allowed to attend such public
15hearing. The eligible applicant shall attest to compliance with
16all of the notification and procedural requirements set forth
17in this Section.
18    (d) A request for a waiver or modification of
19administrative rules and regulations or for a modification of
20mandates contained in this School Code shall be submitted to
21the State Board of Education within 15 days after approval by
22the board or regional superintendent of schools. The
23application as submitted to the State Board of Education shall
24include a description of the public hearing. Except with
25respect to contracting for adaptive driver education, an
26eligible applicant wishing to request a modification or waiver

 

 

09900SB1110sam001- 58 -LRB099 05374 HLH 52276 a

1of administrative rules of the State Board of Education
2regarding contracting with a commercial driver training school
3to provide the course of study authorized under Section 27-24.2
4of this Code must provide evidence with its application that
5the commercial driver training school with which it will
6contract holds a license issued by the Secretary of State under
7Article IV of Chapter 6 of the Illinois Vehicle Code and that
8each instructor employed by the commercial driver training
9school to provide instruction to students served by the school
10district holds a valid teaching certificate or teaching
11license, as applicable, issued under the requirements of this
12Code and rules of the State Board of Education. Such evidence
13must include, but need not be limited to, a list of each
14instructor assigned to teach students served by the school
15district, which list shall include the instructor's name,
16personal identification number as required by the State Board
17of Education, birth date, and driver's license number. If the
18modification or waiver is granted, then the eligible applicant
19shall notify the State Board of Education of any changes in the
20personnel providing instruction within 15 calendar days after
21an instructor leaves the program or a new instructor is hired.
22Such notification shall include the instructor's name,
23personal identification number as required by the State Board
24of Education, birth date, and driver's license number. If a
25school district maintains an Internet website, then the
26district shall post a copy of the final contract between the

 

 

09900SB1110sam001- 59 -LRB099 05374 HLH 52276 a

1district and the commercial driver training school on the
2district's Internet website. If no Internet website exists,
3then the district shall make available the contract upon
4request. A record of all materials in relation to the
5application for contracting must be maintained by the school
6district and made available to parents and guardians upon
7request. The instructor's date of birth and driver's license
8number and any other personally identifying information as
9deemed by the federal Driver's Privacy Protection Act of 1994
10must be redacted from any public materials. Following receipt
11of the waiver or modification request, the State Board shall
12have 45 days to review the application and request. If the
13State Board fails to disapprove the application within that 45
14day period, the waiver or modification shall be deemed granted.
15The State Board may disapprove any request if it is not based
16upon sound educational practices, endangers the health or
17safety of students or staff, compromises equal opportunities
18for learning, or fails to demonstrate that the intent of the
19rule or mandate can be addressed in a more effective,
20efficient, or economical manner or have improved student
21performance as a primary goal. Any request disapproved by the
22State Board may be appealed to the General Assembly by the
23eligible applicant as outlined in this Section.
24    A request for a waiver from mandates contained in this
25School Code shall be submitted to the State Board within 15
26days after approval by the board or regional superintendent of

 

 

09900SB1110sam001- 60 -LRB099 05374 HLH 52276 a

1schools. The application as submitted to the State Board of
2Education shall include a description of the public hearing.
3The description shall include, but need not be limited to, the
4means of notice, the number of people in attendance, the number
5of people who spoke as proponents or opponents of the waiver, a
6brief description of their comments, and whether there were any
7written statements submitted. The State Board shall review the
8applications and requests for completeness and shall compile
9the requests in reports to be filed with the General Assembly.
10The State Board shall file reports outlining the waivers
11requested by eligible applicants and appeals by eligible
12applicants of requests disapproved by the State Board with the
13Senate and the House of Representatives before each March 1 and
14October 1. The General Assembly may disapprove the report of
15the State Board in whole or in part within 60 calendar days
16after each house of the General Assembly next convenes after
17the report is filed by adoption of a resolution by a record
18vote of the majority of members elected in each house. If the
19General Assembly fails to disapprove any waiver request or
20appealed request within such 60 day period, the waiver or
21modification shall be deemed granted. Any resolution adopted by
22the General Assembly disapproving a report of the State Board
23in whole or in part shall be binding on the State Board.
24    (e) An approved waiver or modification (except a waiver
25from or modification to a physical education mandate) may
26remain in effect for a period not to exceed 5 school years and

 

 

09900SB1110sam001- 61 -LRB099 05374 HLH 52276 a

1may be renewed upon application by the eligible applicant.
2However, such waiver or modification may be changed within that
35-year period by a board or regional superintendent of schools
4applying on behalf of schools or programs operated by the
5regional office of education following the procedure as set
6forth in this Section for the initial waiver or modification
7request. If neither the State Board of Education nor the
8General Assembly disapproves, the change is deemed granted.
9    An approved waiver from or modification to a physical
10education mandate may remain in effect for a period not to
11exceed 2 school years and may be renewed no more than 2 times
12upon application by the eligible applicant. An approved waiver
13from or modification to a physical education mandate may be
14changed within the 2-year period by the board or regional
15superintendent of schools, whichever is applicable, following
16the procedure set forth in this Section for the initial waiver
17or modification request. If neither the State Board of
18Education nor the General Assembly disapproves, the change is
19deemed granted.
20    (f) (Blank).
21(Source: P.A. 98-513, eff. 1-1-14; 98-739, eff. 7-16-14;
2298-1155, eff. 1-9-15; 99-78, eff. 7-20-15.)
 
23    (105 ILCS 5/10-22.34c)
24    Sec. 10-22.34c. Third party non-instructional services.
25    (a) A board of education may enter into a contract with a

 

 

09900SB1110sam001- 62 -LRB099 05374 HLH 52276 a

1third party for non-instructional services currently performed
2by any employee or bargaining unit member or lay off those
3educational support personnel employees upon 90 days written
4notice to the affected employees, provided that:
5        (1) a contract must not be entered into and become
6    effective during the term of a collective bargaining
7    agreement, as that term is set forth in the agreement,
8    covering any employees who perform the non-instructional
9    services;
10        (2) a contract may only take effect upon the expiration
11    of an existing collective bargaining agreement;
12        (3) any third party that submits a bid to perform the
13    non-instructional services shall provide the following:
14            (A) evidence of liability insurance in scope and
15        amount equivalent to the liability insurance provided
16        by the school board pursuant to Section 10-22.3 of this
17        Code;
18            (B) salaries or wages for the third party's
19        employees who will perform the non-instructional
20        services comparable to the salaries or wages provided
21        to school board employees who perform those services a
22        benefits package for the third party's employees who
23        will perform the non-instructional services comparable
24        to the benefits package provided to school board
25        employees who perform those services;
26            (C) a list of the number of employees who will

 

 

09900SB1110sam001- 63 -LRB099 05374 HLH 52276 a

1        provide the non-instructional services, the job
2        classifications of those employees, and the wages the
3        third party will pay those employees;
4            (D) a minimum 3-year cost projection, using
5        generally accepted accounting principles and which the
6        third party is prohibited from increasing if the bid is
7        accepted by the school board, for each and every
8        expenditure category and account for performing the
9        non-instructional services; if the bid is accepted,
10        the school board shall file a copy of the cost
11        projection submitted with the bid to the State Board of
12        Education;
13            (E) composite information about the criminal and
14        disciplinary records, including alcohol or other
15        substance abuse, Department of Children and Family
16        Services complaints and investigations, traffic
17        violations, and license revocations or any other
18        licensure problems, of any employees who may perform
19        the non-instructional services, provided that the
20        individual names and other identifying information of
21        employees need not be provided with the submission of
22        the bid, but must be made available upon request of the
23        school board; and
24            (F) an affidavit, notarized by the president or
25        chief executive officer of the third party, that each
26        of its employees has completed a criminal background

 

 

09900SB1110sam001- 64 -LRB099 05374 HLH 52276 a

1        check as required by Section 10-21.9 of this Code
2        within 3 months prior to submission of the bid,
3        provided that the results of such background checks
4        need not be provided with the submission of the bid,
5        but must be made available upon request of the school
6        board;
7        (4) a contract must not be entered into unless the
8    school board provides a cost comparison, using generally
9    accepted accounting principles, of each and every
10    expenditure category and account that the school board
11    projects it would incur over the term of the contract if it
12    continued to perform the non-instructional services using
13    its own employees with each and every expenditure category
14    and account that is projected a third party would incur if
15    a third party performed the non-instructional services;
16        (5) review and consideration of all bids by third
17    parties to perform the non-instructional services shall
18    take place in open session of a regularly scheduled school
19    board meeting, unless the exclusive bargaining
20    representative of the employees who perform the
21    non-instructional services, if any such exclusive
22    bargaining representative exists, agrees in writing that
23    such review and consideration can take place in open
24    session at a specially scheduled school board meeting;
25        (6) a minimum of one public hearing, conducted by the
26    school board prior to a regularly scheduled school board

 

 

09900SB1110sam001- 65 -LRB099 05374 HLH 52276 a

1    meeting, to discuss the school board's proposal to contract
2    with a third party to perform the non-instructional
3    services must be held before the school board may enter
4    into such a contract; the school board must provide notice
5    to the public of the date, time, and location of the first
6    public hearing on or before the initial date that bids to
7    provide the non-instructional services are solicited or a
8    minimum of 30 days prior to entering into such a contract,
9    whichever provides a greater period of notice;
10        (7) a contract shall contain provisions requiring the
11    contractor to offer available employee positions pursuant
12    to the contract to qualified school district employees
13    whose employment is terminated because of the contract; and
14        (8) a contract shall contain provisions requiring the
15    contractor to comply with a policy of nondiscrimination and
16    equal employment opportunity for all persons and to take
17    affirmative steps to provide equal opportunity for all
18    persons.
19    (b) Notwithstanding subsection (a) of this Section, a board
20of education may enter into a contract, of no longer than 3
21months in duration, with a third party for non-instructional
22services currently performed by an employee or bargaining unit
23member for the purpose of augmenting the current workforce in
24an emergency situation that threatens the safety or health of
25the school district's students or staff, provided that the
26school board meets all of its obligations under the Illinois

 

 

09900SB1110sam001- 66 -LRB099 05374 HLH 52276 a

1Educational Labor Relations Act.
2    (c) The changes to this Section made by this amendatory Act
3of the 95th General Assembly are not applicable to
4non-instructional services of a school district that on the
5effective date of this amendatory Act of the 95th General
6Assembly are performed for the school district by a third
7party.
8    (d) Beginning July 1, 2022, the State Board of Education
9shall review and analyze the cost projection information
10provided by boards of education under subparagraph (D) of
11paragraph (3) of subsection (a) of this Section and determine
12the effects that the contracts had on school districts and the
13State, including any cost savings and economic benefits. The
14State Board of Education shall complete the review and report
15its findings to the Governor and the General Assembly by
16December 31, 2022.
17    From July 1, 2022 until January 1, 2023, no board of
18education may enter into any new contract with a third party
19for non-instructional services under this Section. However,
20this prohibition shall not affect any contracts entered into
21before July 1, 2022 or renewals of contracts entered into
22before July 1, 2022.
23    Beginning January 1, 2023, boards of education are again
24allowed to enter into contracts with third parties for
25non-instructional services as provided under this Section.
26(Source: P.A. 95-241, eff. 8-17-07; 96-328, eff. 8-11-09.)
 

 

 

09900SB1110sam001- 67 -LRB099 05374 HLH 52276 a

1    (105 ILCS 5/22-62 new)
2    Sec. 22-62. Discharge of unfunded mandates.
3    (a) School districts need not comply with and may discharge
4any mandate or requirement placed on school districts by this
5Code or by administrative rules adopted by the State Board of
6Education that is unfunded.
7    (b) Subsection (a) of this Section does not apply to any of
8the following:
9        (1) Laws and rules pertaining to student health, life,
10    or safety.
11        (2) Federally required mandates, including without
12    limitation compliance with the federal Every Student
13    Succeeds Act.
14        (3) Laws and rules pertaining to civil rights and
15    protections.
16    (c) Before a school district may lawfully discharge an
17unfunded mandate under subsection (a) of this Section, it must
18hold a public hearing and referendum on the matter. The school
19district must post information that sets forth the time, date,
20place, and general subject matter of the public hearing on its
21Internet website at least 14 days prior to the hearing. The
22school district must publish a notice of the public hearing at
23least 7 days prior to the hearing in a newspaper of general
24circulation within the school district that sets forth the
25time, date, place, and general subject matter of the hearing.

 

 

09900SB1110sam001- 68 -LRB099 05374 HLH 52276 a

1The school district must notify, in writing, the affected
2exclusive collective bargaining agent and those State
3legislators representing the affected territory of its intent
4to discharge an unfunded mandate and of the hearing to be held
5to take testimony from staff. The affected exclusive collective
6bargaining agent must be notified of the public hearing at
7least 7 days prior to the date of the hearing and must be
8allowed to attend the hearing. The school district shall attest
9to compliance with the requirements of this subsection (c).
10    After the public hearing, the question of whether a school
11district may discharge an unfunded mandate must be submitted to
12the electors of the school district at a regular election and
13approved by a majority of the electors voting on the question.
14The school board must certify the question to the proper
15election authority. The election authority must submit the
16question at an election in accordance with the Election Code,
17which election must be at least 6 months after the public
18hearing was held. The election authority must submit the
19question in substantially the following form:
 
20    Shall the school board of (name of school district)
21discharge the unfunded mandate or requirement placed on the
22school district by the State concerning (description of the
23mandate or requirement)?
 
24The election authority must record the votes as "Yes" or "No".

 

 

09900SB1110sam001- 69 -LRB099 05374 HLH 52276 a

1    If a majority of the electors voting on the question vote
2in the affirmative, the school board may discharge the unfunded
3mandate.
4    (d) A school board shall report each unfunded mandate it
5has discharged under this Section to the State Board of
6Education. The State Board shall compile and report this
7information to the General Assembly each year.
 
8    (105 ILCS 5/27-6)  (from Ch. 122, par. 27-6)
9    Sec. 27-6. Courses in physical education required; special
10activities.
11    (a) Pupils enrolled in the public schools and State
12universities engaged in preparing teachers shall be required to
13engage daily during the school day, except on block scheduled
14days for those public schools engaged in block scheduling, in
15courses of physical education for such periods as are
16compatible with the optimum growth and developmental needs of
17individuals at the various age levels except when appropriate
18excuses are submitted to the school by a pupil's parent or
19guardian or by a person licensed under the Medical Practice Act
20of 1987 and except as provided in subsection (b) of this
21Section. A school board may determine the schedule or frequency
22of physical education courses, provided that a pupil engages in
23a course of physical education for a minimum of 3 days per
24week.
25    Special activities in physical education shall be provided

 

 

09900SB1110sam001- 70 -LRB099 05374 HLH 52276 a

1for pupils whose physical or emotional condition, as determined
2by a person licensed under the Medical Practice Act of 1987,
3prevents their participation in the courses provided for normal
4children.
5    (b) A school board is authorized to excuse pupils enrolled
6in grades 11 and 12 from engaging in physical education courses
7if those pupils request to be excused for any of the following
8reasons: (1) for ongoing participation in an interscholastic
9athletic program; (2) to enroll in academic classes which are
10required for admission to an institution of higher learning,
11provided that failure to take such classes will result in the
12pupil being denied admission to the institution of his or her
13choice; or (3) to enroll in academic classes which are required
14for graduation from high school, provided that failure to take
15such classes will result in the pupil being unable to graduate.
16A school board may also excuse pupils in grades 9 through 12
17enrolled in a marching band program for credit from engaging in
18physical education courses if those pupils request to be
19excused for ongoing participation in such marching band
20program. A school board may also, on a case-by-case basis,
21excuse pupils in grades 9 through 12 who participate in an
22interscholastic or extracurricular athletic program from
23engaging in physical education courses. In addition, a pupil in
24any of grades 3 through 12 who is eligible for special
25education may be excused if the pupil's parent or guardian
26agrees that the pupil must utilize the time set aside for

 

 

09900SB1110sam001- 71 -LRB099 05374 HLH 52276 a

1physical education to receive special education support and
2services or, if there is no agreement, the individualized
3education program team for the pupil determines that the pupil
4must utilize the time set aside for physical education to
5receive special education support and services, which
6agreement or determination must be made a part of the
7individualized education program. However, a pupil requiring
8adapted physical education must receive that service in
9accordance with the individualized education program developed
10for the pupil. If requested, a school board is authorized to
11excuse a pupil from engaging in a physical education course if
12the pupil has an individualized educational program under
13Article 14 of this Code, is participating in an adaptive
14athletic program outside of the school setting, and documents
15such participation as determined by the school board. A school
16board may also excuse pupils in grades 9 through 12 enrolled in
17a Reserve Officer's Training Corps (ROTC) program sponsored by
18the school district from engaging in physical education
19courses. School boards which choose to exercise this authority
20shall establish a policy to excuse pupils on an individual
21basis.
22    (c) The provisions of this Section are subject to the
23provisions of Section 27-22.05.
24(Source: P.A. 98-116, eff. 7-29-13.)
 
25    (105 ILCS 5/27-7)  (from Ch. 122, par. 27-7)

 

 

09900SB1110sam001- 72 -LRB099 05374 HLH 52276 a

1    Sec. 27-7. Physical education course of study. A physical
2education course of study shall include a developmentally
3planned and sequential curriculum that fosters the development
4of movement skills, enhances health-related fitness, increases
5students' knowledge, offers direct opportunities to learn how
6to work cooperatively in a group setting, and encourages
7healthy habits and attitudes for a healthy lifestyle. A
8physical education course of study shall provide students with
9an opportunity for an appropriate amount of daily physical
10activity. A physical education course of study must be part of
11the regular school curriculum and not extra-curricular in
12nature or organization.
13    The State Board of Education shall prepare and make
14available guidelines for the various grades and types of
15schools in order to make effective the purposes set forth in
16this section and the requirements provided in Section 27-6, and
17shall see that the general provisions and intent of Sections
1827-5 to 27-9, inclusive, are enforced.
19(Source: P.A. 94-189, eff. 7-12-05; 94-200, eff. 7-12-05.)
 
20    (105 ILCS 5/27-24.2)  (from Ch. 122, par. 27-24.2)
21    Sec. 27-24.2. Safety education; driver education course.
22Instruction shall be given in safety education in each of
23grades one through 8, equivalent to one class period each week,
24and any school district which maintains grades 9 through 12
25shall offer a driver education course in any such school which

 

 

09900SB1110sam001- 73 -LRB099 05374 HLH 52276 a

1it operates. Its curriculum shall include content dealing with
2Chapters 11, 12, 13, 15, and 16 of the Illinois Vehicle Code,
3the rules adopted pursuant to those Chapters insofar as they
4pertain to the operation of motor vehicles, and the portions of
5the Litter Control Act relating to the operation of motor
6vehicles. The course of instruction given in grades 10 through
712 shall include an emphasis on the development of knowledge,
8attitudes, habits, and skills necessary for the safe operation
9of motor vehicles, including motorcycles insofar as they can be
10taught in the classroom, and instruction on distracted driving
11as a major traffic safety issue. In addition, the course shall
12include instruction on special hazards existing at and required
13safety and driving precautions that must be observed at
14emergency situations, highway construction and maintenance
15zones, and railroad crossings and the approaches thereto.
16Beginning with the 2017-2018 school year, the course shall also
17include instruction concerning law enforcement procedures for
18traffic stops, including a demonstration of the proper actions
19to be taken during a traffic stop and appropriate interactions
20with law enforcement. The course of instruction required of
21each eligible student at the high school level shall consist of
22a minimum of 30 clock hours of classroom instruction and a
23minimum of 6 clock hours of individual behind-the-wheel
24instruction in a dual control car on public roadways taught by
25a driver education instructor endorsed by the State Board of
26Education. Both the classroom instruction part and the practice

 

 

09900SB1110sam001- 74 -LRB099 05374 HLH 52276 a

1driving part of such driver education course shall be open to a
2resident or non-resident student attending a non-public school
3in the district wherein the course is offered. Each student
4attending any public or non-public high school in the district
5must receive a passing grade in at least 8 courses during the
6previous 2 semesters prior to enrolling in a driver education
7course, or the student shall not be permitted to enroll in the
8course; provided that the local superintendent of schools (with
9respect to a student attending a public high school in the
10district) or chief school administrator (with respect to a
11student attending a non-public high school in the district) may
12waive the requirement if the superintendent or chief school
13administrator, as the case may be, deems it to be in the best
14interest of the student. A student may be allowed to commence
15the classroom instruction part of such driver education course
16prior to reaching age 15 if such student then will be eligible
17to complete the entire course within 12 months after being
18allowed to commence such classroom instruction.
19    A school district may offer a driver education course in a
20school by contracting with a commercial driver training school
21to provide both the classroom instruction part and the practice
22driving part or either one without having to request a
23modification or waiver of administrative rules of the State
24Board of Education if a public hearing on whether to enter into
25a contract with a commercial driver training school has been
26held at a regular or special school board meeting prior to

 

 

09900SB1110sam001- 75 -LRB099 05374 HLH 52276 a

1entering into such a contract. If a school district chooses to
2contract with a commercial driver training school, then the
3district must provide evidence to the State Board of Education
4that the commercial driver training school with which it will
5contract holds a license issued by the Secretary of State under
6Article IV of Chapter 6 of the Illinois Vehicle Code and that
7each instructor employed by the commercial driver training
8school to provide instruction to students served by the school
9district holds a valid teaching license issued under the
10requirements of this Code and rules of the State Board of
11Education. Such evidence must include, but need not be limited
12to, a list of each instructor assigned to teach students served
13by the school district, which list shall include the
14instructor's name, personal identification number as required
15by the State Board of Education, birth date, and driver's
16license number. Once the contract is entered into, the school
17district shall notify the State Board of Education of any
18changes in the personnel providing instruction within 15
19calendar days after an instructor leaves the program or a new
20instructor is hired. Such notification shall include the
21instructor's name, personal identification number as required
22by the State Board of Education, birth date, and driver's
23license number. If the school district maintains an Internet
24website, then the district shall post a copy of the final
25contract between the district and the commercial driver
26training school on the district's Internet website. If no

 

 

09900SB1110sam001- 76 -LRB099 05374 HLH 52276 a

1Internet website exists, then the school district shall make
2available the contract upon request. A record of all materials
3in relation to the contract must be maintained by the school
4district and made available to parents and guardians upon
5request. The instructor's date of birth and driver's license
6number and any other personally identifying information as
7deemed by the federal Driver's Privacy Protection Act of 1994
8must be redacted from any public materials.
9    Such a course may be commenced immediately after the
10completion of a prior course. Teachers of such courses shall
11meet the licensure certification requirements of this Code Act
12and regulations of the State Board as to qualifications.
13    Subject to rules of the State Board of Education, the
14school district may charge a reasonable fee, not to exceed $50,
15to students who participate in the course, unless a student is
16unable to pay for such a course, in which event the fee for
17such a student must be waived. However, the district may
18increase this fee to an amount not to exceed $250 by school
19board resolution following a public hearing on the increase,
20which increased fee must be waived for students who participate
21in the course and are unable to pay for the course. The total
22amount from driver education fees and reimbursement from the
23State for driver education must not exceed the total cost of
24the driver education program in any year and must be deposited
25into the school district's driver education fund as a separate
26line item budget entry. All moneys deposited into the school

 

 

09900SB1110sam001- 77 -LRB099 05374 HLH 52276 a

1district's driver education fund must be used solely for the
2funding of a high school driver education program approved by
3the State Board of Education that uses driver education
4instructors endorsed by the State Board of Education.
5(Source: P.A. 99-642, eff. 7-28-16; 99-720, eff. 1-1-17.)
 
6    (105 ILCS 5/22-60 rep.)
7    Section 15. The School Code is amended by repealing Section
822-60.
 
9    Section 95. No acceleration or delay. Where this Act makes
10changes in a statute that is represented in this Act by text
11that is not yet or no longer in effect (for example, a Section
12represented by multiple versions), the use of that text does
13not accelerate or delay the taking effect of (i) the changes
14made by this Act or (ii) provisions derived from any other
15Public Act.
 
16    Section 99. Effective date. If and only if all of the
17following bills of the 99th General Assembly become law: Senate
18Bills 17, 245, 262, 263, 284, 305, 390, 393, 523, 584, and
192053, then this Act takes effect upon becoming law; however,
20this Act does not take effect at all unless all of the
21following bills of the 99th General Assembly become law: Senate
22Bills 17, 245, 262, 263, 284, 305, 390, 393, 523, 584, 1110,
23and 2053.".