Illinois Compiled Statutes
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SCHOOLS105 ILCS 5/17-5
(105 ILCS 5/) School Code.
(105 ILCS 5/17-5)
(from Ch. 122, par. 17-5)
Increase tax rates for operations and maintenance purposes-Maximum.
(a) The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for operations and maintenance purposes to be
submitted to the voters of the district at a regular scheduled election.
The board shall certify the proposition to the proper election authority
for submission to the elector in accordance with the general election law.
In districts maintaining grades 1 through 8,
or grades 9 through 12, the maximum rate for operations and
maintenance purposes shall not exceed .55%; and in districts maintaining
grades 1 through 12, the maximum rates for operations and
maintenance purposes shall not exceed .75%, except that if a single elementary
district and a secondary district having boundaries that are coterminous
on the effective date of this amendatory Act form a community unit district
as authorized under Section 11-6, the maximum rate for operation
and maintenance purposes for such district shall not exceed 1.10% of the
value as equalized or assessed by the Department of Revenue; and in such
district maintaining grades 1 through 12, funds may, subject to the
provisions of Section 17-5.1 accumulate to not more than 5% of the
equalized assessed valuation of the district. No such accumulation shall
ever be transferred or used for any other purpose. If a majority of the
votes cast on the proposition is in favor thereof, the school board may
thereafter, until such authority is revoked in like manner, levy annually a
tax as authorized.
(b) Beginning on the effective date of this amendatory Act of the 97th General Assembly, if a unit district is being established from an elementary district or districts and a high school district, pursuant to Article 11E of this Code, and the combined rate of the elementary district or districts and the high school district prior to the formation of the unit district is greater than 0.75% for operations and maintenance purposes, then the maximum rate for operations and maintenance purposes for the unit district shall be the following:
(1) For the first year following formation of the new
unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 1.03%.
(2) For the second year after formation of the new
unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 0.96%.
(3) For the third year after the formation of the new
unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 0.89%.
(4) For the fourth year after the formation of the
new unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 0.82%.
(5) For the fifth year after the formation of the new
unit district and thereafter, the maximum rate shall be no greater than 0.75%.
(Source: P.A. 97-1022, eff. 1-1-13.)
105 ILCS 5/17-5.1
(105 ILCS 5/17-5.1)
(from Ch. 122, par. 17-5.1)
Referendum for accumulation of operations and
maintenance funds. No tax for operations and maintenance purposes and the
purchase of school grounds as provided in Section 11-9 and no tax for
operations and maintenance purposes as provided in Section 17-5 shall be
levied at a rate sufficient to accumulate funds nor shall funds for such
purposes be accumulated as authorized in said sections until the board of
education or school board has by resolution ordered the submission of the
proposition of accumulating funds for such purpose to the electors of
the district at a regular scheduled election and the proposition has
been approved by a majority of the electors voting thereon. The board
shall certify the proposition to the proper election authorities for
submission in accordance with the general election law.
If a majority of the electors voting upon the proposition vote in
favor thereof, the board of education or school board may accumulate
funds for operations and maintenance purposes and the purchase
of school grounds or for operations and maintenance purposes
and may annually levy a tax for such purposes in excess of current
requirements but subject to the tax rate limitations for such purposes
provided by law.
(Source: P.A. 86-970; 86-1334.)
105 ILCS 5/17-6.1
(105 ILCS 5/17-6.1)
(from Ch. 122, par. 17-6.1)
Educational purposes and operations, building and
maintenance purposes concurrent equal increase and decrease in maximum
authorized tax rate.
(a) The school board of any school district having a population of less
than 500,000 inhabitants may, by proper resolution, cause to be submitted
to the voters of the school district at a regular scheduled election the
proposition of whether the maximum authorized annual tax rate for either
educational purposes or operations, building and maintenance purposes may
be increased with an equal corresponding tax rate decrease being effected
in the maximum authorized tax rate for the other fund.
(b) The proposition shall be in substantially the following form:
Shall the maximum authorized annual tax rate for
....... purposes of School District Number ...., ........ County, Illinois (commonly known as .......) be increased from ....% to ....% and the maximum authorized annual tax rate for ....... purposes be decreased concurrently from ....% to ....%?
(c) The rate amount of the proposed tax rate decrease must be the same
as the rate amount of the proposed tax rate increase. No maximum tax rate
secured hereunder may exceed the maximum rate specified for the particular
fund in Section 17-3 and 17-5.
(d) The requirements of Section 17-3.4 shall not apply to the
proposition provided for in this Section.
(e) If at the election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter annually levy the
taxes as authorized.
(Source: P.A. 86-1318.)
105 ILCS 5/17-7
(105 ILCS 5/17-7)
(from Ch. 122, par. 17-7)
Payments from tax levied.
Any sum expended or obligations incurred
for the improvement, maintenance, repair or benefit of school buildings and
property, including the cost of interior decorating and the installation,
improvement, repair, replacement and maintenance of building fixtures, for the
rental of buildings and property for school purposes, or for the payment of all
premiums for insurance upon school buildings and school building fixtures or
for the purchase or equipment to be used in the school lunch program shall be
paid from the tax levied for operations and maintenance purposes and the
purchase of school grounds. The board may provide by resolution that the
payment of all salaries of janitors, engineers or other custodial employees and
all costs of fuel, lights, gas, water, telephone service, and custodial
supplies and equipment or the cost of a professional survey of the conditions
of school buildings as provided in Section 2-3.12, or any one or more of the
preceding items shall be paid from the tax levied for operations and
maintenance purposes and the purchase of school grounds in which event such
salaries or specified costs, or both, shall be so paid until the next fiscal
year after the repeal of such resolution. Expenditures for all purposes not
specified in Sections 17-7 or 17-8 or other provisions of this Act shall be
made from the educational fund.
(Source: P.A. 86-1334; 87-984.)
105 ILCS 5/17-8
(105 ILCS 5/17-8)
(from Ch. 122, par. 17-8)
Transportation costs paid from transportation fund.
Any transportation operating costs incurred for transporting pupils to
and from school and school sponsored activities and the costs of acquiring
equipment shall be paid from a transportation fund to consist of moneys
received from any tax levy for such purpose, state reimbursement for
transportation, except as provided in Section 29-5, all funds received
from other districts for transporting pupils and any charges for
transportation services rendered to individuals or auxiliary enterprises
of the school.
For the purpose of this Act "transportation operating cost" shall
include all costs of transportation except interest and rental of building
(Source: P.A. 85-581.)
105 ILCS 5/17-8.01
(105 ILCS 5/17-8.01)
(Source: P.A. 82-622. Repealed by P.A. 94-1105, eff. 6-1-07.)
105 ILCS 5/17-9
(105 ILCS 5/17-9)
(from Ch. 122, par. 17-9)
Extension of taxes by county clerk-Separate tax for payment of bonds.
When the county clerk determines the amount of taxes to be extended upon
all the taxable property in any school district having a population of less
than 500,000 inhabitants, he shall determine from the certified copies of
bond resolutions filed in his office the amount necessary to pay the
maturing principal of and interest on any bonds of the district and shall
extend a separate tax sufficient to pay all principal and interest thereon
which matures prior to the first delinquent date of taxes to be realized
from the next succeeding tax extension or all interest and sinking fund
requirements for the payment of principal which must be extended prior to
said date. The separate tax shall be extended without limitation as to rate
or amount. No deduction shall be made in the rate which may be extended for
educational or operations, building and maintenance purposes by reason of
any rate extended for payment of principal or interest of bonds, except as
provided in this section, nor by reason of any tax required to be extended
pursuant to the exercise of the power conferred in Section 10-22.12.
(Source: P.A. 77-2744.)
105 ILCS 5/17-9.01
(105 ILCS 5/17-9.01)
(Source: P.A. 86-1334. Repealed by P.A. 94-1105, eff. 6-1-07.)
105 ILCS 5/17-9.02
(105 ILCS 5/17-9.02)
Supplemental tax levy for Ford Heights School District 169.
(a) Notwithstanding any other provisions of this Article and in addition to the methods provided by other Sections of this Article for increasing the rate of tax levied for any school purpose, Ford Heights School District 169 may levy a supplemental tax for the 2006, 2007, and 2008 taxable years.
(b) The supplemental tax authorized by this Section is levied upon all the taxable property of the school district at its value as equalized or assessed by the Department of Revenue for each of the years in which the levy is made. The supplemental tax is in addition to all other taxes that the district may levy for any school purpose for the years in which the levy is made.
(c) For each year that it is levied, the supplemental tax must be levied at a rate not exceeding that which, when applied to the equalized assessed value of all taxable property in the district for that year in which the levy is made, is sufficient to yield that amount of tax revenue that is equal to $1,067,000 for a total of $3,201,000 for all taxable years that the tax is levied.
(d) The supplemental tax authorized by this Section must be levied by proper resolution of the school board and without referendum. A certified copy of the resolution levying the supplemental tax, signed by the president and clerk or secretary of the school board, must be filed in the office of the county clerk, and it is, then, the duty of the county clerk to extend the supplemental tax. The supplemental tax must be extended and collected in like manner as all other taxes of the school district, but the supplemental tax must be separately identified by the collectors.
(e) Ford Heights School District 169 may use the proceeds from the supplemental tax for any purpose for which the district is authorized to make expenditures.
(Source: P.A. 94-1078, eff. 1-9-07.)
105 ILCS 5/17-10
(105 ILCS 5/17-10)
(from Ch. 122, par. 17-10)
Certificate of last ascertained equalized value-Tax books-Notice to
The county clerk shall furnish the school board of any school district,
upon request, a certificate showing the last ascertained full, fair cash
value of the taxable property of the district.
When a school district lies partly in two or more counties, the county
clerk of each county in which any part of such district lies shall furnish,
upon request, to the school board of the district, a certificate showing
the last ascertained full, fair cash value of the taxable property in that
part of the district lying in such county.
When making out the tax books for the collector, the county clerk shall
compute each taxable person's tax in each school district upon the total
amount of taxable property for that year, located in such district, whether
belonging to residents or non-residents, upon the valuation produced by the
equalization and assessment of property by the county board of review, and
all property originally assessed by the Department of Revenue. Such
computation shall be made so as to realize the amount of money required to
be raised in such district, as shown in the certificate of tax levy, made
out by the governing body of such district, and filed with the county clerk
as required by this Act. The county clerk shall cause each person's tax, so
computed, to be set upon the tax book to be delivered to the collector for
that year, in a separate column against each taxpayer's name, or parcel of
taxable property, as it appears in the collector's books, to be collected
in the same manner, and at the same time, and by the same person, as State
and county taxes are collected. He shall number the school districts on the
maps in his office to correspond with the numbers of districts as returned
to him by the county superintendent of schools, and in making up the tax
books to be delivered to the collector of taxes, the county clerk shall
copy therein the number of the school districts set opposite each person's
assessment of personal property by the assessor making the assessment of
such person, and shall extend the school tax on each person's assessment of
personal property. The computation of each person's tax and the extension
made by the clerk shall be final and conclusive. The rate shall be uniform,
and shall not exceed that required by the amount certified by the school
board. The county clerk, before delivering the tax book to the collector,
shall make and send by mail to each school treasurer of the county a
certificate of the amount due his district or districts from the tax so
extended and placed on the tax books.
(Source: Laws 1961, p. 31.)
105 ILCS 5/17-11
(105 ILCS 5/17-11)
(from Ch. 122, par. 17-11)
Certificate of tax levy.
(a) The school board of each district, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code,
shall ascertain, as near as practicable, annually, how much money must be
raised by special tax for transportation purposes if any and for
educational and for operations and maintenance purposes for the
next ensuing year. In school districts with a population of less than
500,000, these amounts shall be certified and returned to each county clerk
on or before the last Tuesday in December, annually. The
certificate shall be signed by the president and clerk or secretary, and
may be in the following form:
CERTIFICATE OF TAX LEVY
We hereby certify that we require the sum of ...... dollars, to be levied
as a special tax for transportation purposes and the sum of ...... dollars
to be levied as a special tax for educational purposes, and the sum ......
dollars to be levied as a special tax for operations and maintenance
purposes, and the sum of ...... to be levied as a special tax for a working
cash fund, on the equalized assessed value of the taxable property of our
district, for the year (insert year).
Signed on (insert date).
A ........... B ............., President
C ........... D............., Clerk (Secretary)
Dist. No. .........., ............ County
(b) A failure by the school board to file the certificate with the county
clerk in the time required shall not vitiate the assessment.
(c) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code shall file a certificate of tax levy as otherwise provided by this Section, except that such certificate shall be certified and returned to each county clerk on or before the first Tuesday in November annually. If, for whatever reason, the district fails to certify and return the certificate of tax levy to each county clerk on or before the first Tuesday in November annually, then the Financial Oversight Panel for such school district shall proceed to adopt, certify, and return a certificate of tax levy for such school district to each county clerk on or before the last Tuesday in December annually.
(Source: P.A. 97-429, eff. 8-16-11.)
105 ILCS 5/17-11.1
(105 ILCS 5/17-11.1)
(from Ch. 122, par. 17-11.1)
Amended Tax Certificate.
When a school board has authority
to levy taxes at
the maximum permissive tax rate allowed by law or the maximum tax
rate allowed by voter approved referendum and, after the
of tax levy has been filed, a change in the assessed valuation resulting
from the application of the equalization multiplier by the Department of
Revenue causes the school district's
tax extensions to be less than the maximum permissive tax rate allowed
by law or the maximum tax rate allowed by voter approved referendum, the school
board may, within 20 days of such change, amend the certificate of tax levy
to provide for
the maximum amount of tax extensions provided by the permissive tax
rate or by the voter approved referendum, as limited by the Property Tax
Extension Limitation Law.
(Source: P.A. 91-850, eff. 6-22-00.)
105 ILCS 5/17-11.2
(105 ILCS 5/17-11.2)
Notwithstanding any other law to the contrary, any levy
adopted by a School Finance Authority created under Article 1F of this
Code is valid and shall be extended by the county clerk if it is certified to
the county clerk by the Authority in sufficient time to allow the county
clerk to include the levy in the extension for the taxable year.
(Source: P.A. 92-855, eff. 12-6-02.)
105 ILCS 5/17-12
(105 ILCS 5/17-12)
(from Ch. 122, par. 17-12)
Districts in two or more counties.
When a district lies partly in two or more counties the school board
shall ascertain, as near as practicable, the amount to be raised by
special tax for educational and operations and maintenance
purposes and shall prepare a certificate for each county in which the
district lies and shall deliver one of such certificates to each of the
county clerks of the counties in which a part of the district is
situated. On the first Monday following the delivery of the certificate, or
as soon thereafter as may be practicable, each county clerk shall ascertain
the total equalized valuation of all the taxable property in that part of
the district as lies in his county, and certify the amount thereof to the
county clerk of each of the other counties in which any part of the
district lies. From the aggregate of such equalized valuation and from the
certificate of the amount so required to be levied, such clerk shall
ascertain the rate per cent required to produce in the district the amount
of such levy, and at that rate shall extend the special tax to be levied
for educational and operations and maintenance purposes in that part of the
district lying in his respective county.
(Source: P.A. 86-1334.)
105 ILCS 5/17-13
(105 ILCS 5/17-13)
(Source: Laws 1961, p. 31. Repealed by P.A. 94-1105, eff. 6-1-07.)
105 ILCS 5/17-14
(105 ILCS 5/17-14)
(from Ch. 122, par. 17-14)
Payments by collector to treasurer-Statement of uncollected taxes.
Within 30 days after the delinquent date for the payment of any tax or
installment thereof and after the delivery of the tax books containing the
computation and levy of the taxes, or as soon thereafter as the school
treasurer shall present the certificate of the amount of the tax and make a
demand therefor, the collector shall pay to the treasurer the full amount
of the tax certified by the county clerk, or if any part remains
uncollected, the collector shall, in addition to the amount collected,
deliver to the treasurer a statement of the amount of uncollected taxes for
his district or districts, taking his receipt therefor, which receipt shall
be evidence in favor of the collector as against the treasurer.
(Source: Laws 1961, p. 31.)
105 ILCS 5/17-15
(105 ILCS 5/17-15)
(from Ch. 122, par. 17-15)
Failure of collector to pay.
If any collector fails to pay the taxes or any part thereof, the school
treasurer or other authorized person may proceed against him and his
sureties in a civil action upon his official bond in any court of competent
jurisdiction. The collector so in default shall pay 12% of the amount due
to be assessed as damages, which shall be included in the judgment rendered
against him. If he can show that any part of the taxes could not be
collected by law, he shall not be liable for such taxes until he has
collected, or may be able to collect them.
(Source: Laws 1961, p. 31.)
105 ILCS 5/17-16
(105 ILCS 5/17-16)
(from Ch. 122, par. 17-16)
Tax anticipation warrants.
When there is no money in the
treasury of any school district having a population of 500,000 or less
inhabitants, whether governed by either or both the general school laws or any
special charter, to defray the necessary expenses of the district, including
amounts necessary to pay maturing principal and interest of bonds, the school
board may issue warrants, or may provide a fund to meet the expenses by issuing
and disposing of warrants, drawn against and in anticipation of any taxes
levied for the payment of the necessary expenses of the district, either for
transportation, educational or for all operations and maintenance purposes, or
for payments to the Illinois Municipal Retirement Fund, or for the payment of
maturing principal and interest of bonds, or for fire prevention, safety,
energy conservation and school security purposes, as the case may be, to the
extent of 85% of the total amount of the tax so levied. The warrants shall show
upon their face that they are payable in the numerical order of their issuance
solely from such taxes when collected, and shall be received by any collector
of taxes in payment of the taxes against which they are issued, and such taxes
shall be set apart and held for their payment.
Every warrant shall bear interest, payable only out of the taxes
against which it is drawn, at a rate not exceeding the maximum rate authorized
by the Bond Authorization Act, as amended at the time of the making of the
contract, if issued before July 1, 1971 and if issued thereafter at the
rate of not to exceed the maximum rate authorized by the Bond Authorization
Act, as amended at the time of the making of the contract, from the date of
its issuance until paid or until notice shall be given by publication in a
newspaper or otherwise that the money for its payment is available and that
it will be paid on presentation, unless a lower rate of interest is
specified therein, in which case the interest shall be computed and paid at
the lower rate.
With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
(Source: P.A. 86-4; 86-1334; 87-984.)