(105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
Sec. 17-2. Tax levies; purposes; rates. Except as otherwise provided in
Articles 12 and 13 of this Act, and except as provided in Section 17-2.2e of this Act, the following maximum rates shall apply to all
taxes levied after August 10, 1965, in districts having a population of less
than 500,000 inhabitants, including those districts organized under Article 11
of the School Code. The school board of any district having a population of
less than 500,000 inhabitants may levy a tax annually, at not to exceed the
maximum rates and for the specified purposes, upon all the taxable property of
the district at the value, as equalized or assessed by the Department of
Revenue as follows:
(1) districts maintaining only grades 1 through 8, |
| .92% for educational purposes and .25% for operations and maintenance purposes;
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(2) districts maintaining only grades 9 through 12,
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| .92% for educational purposes and .25% for operations and maintenance purposes;
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(3) districts maintaining grades 1 through 12, 1.63%
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| for the 1985-86 school year, 1.68% for the 1986-87 school year, 1.75% for the 1987-88 school year and 1.84% for the 1988-89 school year and thereafter for educational purposes and .405% for the 1989-90 school year, .435% for the 1990-91 school year, .465% for the 1991-92 school year, and .50% for the 1992-93 school year and thereafter for operations and maintenance purposes;
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(4) all districts, 0.75% for capital improvement
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| purposes (which is in addition to the levy for operations and maintenance purposes), which tax is to be levied, accumulated for not more than 6 years, and spent for capital improvement purposes (including but not limited to the construction of a new school building or buildings or the purchase of school grounds on which any new school building is to be constructed or located, or both) only in accordance with Section 17-2.3 of this Act;
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(5) districts maintaining only grades 1 through 8,
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| .12% for transportation purposes, provided that districts maintaining only grades kindergarten through 8 which have an enrollment of at least 2600 students may levy, subject to Section 17-2.2, at not to exceed a maximum rate of .20% for transportation purposes for any school year in which the number of students requiring transportation in the district exceeds by at least 2% the number of students requiring transportation in the district during the preceding school year, as verified in the district's claim for pupil transportation and reimbursement and as certified by the State Board of Education to the county clerk of the county in which such district is located not later than November 15 following the submission of such claim; districts maintaining only grades 9 through 12, .12% for transportation purposes; and districts maintaining grades 1 through 12, .14% for the 1985-86 school year, .16% for the 1986-87 school year, .18% for the 1987-88 school year and .20% for the 1988-89 school year and thereafter, for transportation purposes;
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(6) districts providing summer classes, .15% for
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| educational purposes, subject to Section 17-2.1 of this Act.
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Whenever any special charter school district operating grades 1
through 12, has organized or shall organize under the general school
law, the district so organized may continue to levy taxes at not to
exceed the rate at which taxes were last actually extended by the
special charter district, except that if such rate at which taxes were
last actually extended by such special charter district was less than
the maximum rate for districts maintaining grades 1 through 12
authorized under this Section, such special charter district
nevertheless may levy taxes at a rate not to exceed the maximum rate for
districts maintaining grades 1 through 12 authorized under this Section,
and except that if any such district maintains only grades 1 through 8,
the board may levy, for educational purposes, at a rate not to exceed
the maximum rate for elementary districts authorized under this Section.
Maximum rates before or after established in excess of those
prescribed shall not be affected by the amendatory Act of 1965.
(Source: P.A. 99-908, eff. 12-16-16.)
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(105 ILCS 5/17-2.2a) (from Ch. 122, par. 17-2.2a)
Sec. 17-2.2a. Tax for special education programs. (a) The
school board of any district having a population of less than 500,000
inhabitants may, by proper resolution, levy an annual tax upon the value
as equalized or assessed by the Department of Revenue, for special
education purposes, including the purposes authorized by Section 10-22.31b as
follows:
(1) districts maintaining only grades kindergarten |
| through 8, and prior to July 1, 1970, districts maintaining only grades 1 through 8, .02%;
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(2) districts maintaining only grades 9 through 12,
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(3) districts maintaining only grades kindergarten
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| through 12, and prior to July 1, 1970, districts maintaining only grades 1 through 12, .04%.
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The revenue raised by such tax shall be used only for special education
purposes, including the construction and maintenance of special education
facilities.
Upon proper resolution of the school board, the school district may
accumulate such funds for special education building purposes for a
period of 8 years.
Buildings constructed under the provisions of this Section shall comply with
the building code authorized under Section 2-3.12.
If it is no longer feasible or economical to utilize classroom facilities
constructed with revenues raised and accumulated by the tax for special
education building purposes, the district, or cooperative district by
unanimous consent, may with the approval of the regional superintendent
of schools and the State Superintendent of Education use such facilities
for regular school purposes. The district or cooperative of districts
shall make comparable facilities available for special education
purposes at another attendance center which is in a more practical
location due to the proximity of the students served.
(b) If the school board of any district that has levied the tax
authorized by this Section determines that the accumulated funds from
such tax and from the $1,000 State reimbursement per professional worker
received under Section 14-13.02 are no longer required for special
education building purposes, the board may by proper resolution transfer
such funds to any other fund to be used for any special education purposes
authorized by Article 14. Such transfer shall not be made until after the
regional superintendent has certified to the State Superintendent of
Education that adequate housing provisions have been made for all children
with disabilities residing in the school district.
(c) The tax rate limits specified in this Section may be increased to
.40% by districts maintaining only grades kindergarten through 8
or only
grades 9 through 12, and to .80% by districts maintaining grades
kindergarten through 12, upon the approval of a proposition to effect such
increase by a majority of the electors voting on such proposition at a
regular scheduled election. The proposition may be initiated by resolution
of the school board and shall be certified by the secretary to the proper
election authorities for submission in accordance with the general election
law. If at such election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter until such authority
is revoked in like manner levy annually the tax so authorized.
(d) The tax rate limits specified in this Section may also be increased as provided in Section 17-2.2e.
(Source: P.A. 99-908, eff. 12-16-16.)
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