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91_HB2577
LRB9103266PTmb
1 AN ACT in relation to a school district income tax,
2 amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 1. Short title. This Act may be cited as the
6 School District Income Tax Act.
7 Section 5. Net income tax; referendum. The school board
8 of any school district may, by proper resolution, cause a
9 proposition to authorize an annual tax, measured as a
10 percentage of net income, on the privilege of earning or
11 receiving income (i) as a resident of the district or (ii) as
12 a record owner of real property in the district to the extent
13 of the income derived from that real property, to be
14 certified to the proper election officials, who shall submit
15 the proposition to the voters in accordance with the general
16 election law; provided that the rate of such tax shall be an
17 even multiple of eighths of a percent. When imposed, this
18 tax shall be levied on every individual subject to taxation
19 under this Act.
20 The election called for this purpose shall be governed by
21 the general election law. If a majority of the votes cast on
22 the proposition is in favor thereof, the school board may
23 thereafter levy the tax as authorized, or at any lesser rate,
24 provided such lesser rate is an even multiple of eighths of a
25 percent. Such tax may be levied only on income earned
26 following 120 days after certification of the results of the
27 referendum by the proper election officials.
28 For purposes of this Act, a taxpayer's net income for a
29 taxable year shall be as defined in Section 202 of the
30 Illinois Income Tax Act for such year which is allocable to
31 a district under the provisions of this Act.
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1 For purposes of this Act, (i) an individual is a resident
2 of a school district for a taxable year if he or she is a
3 resident of the State, as defined in the Illinois Income Tax
4 Act, and maintains his or her principal place of residence
5 within that school district on the first day of that taxable
6 year and (ii) an individual owns real property in the
7 district if a record owner of the property and liable for the
8 property taxes according to the property tax assessment book
9 or roll.
10 Section 10. Additional levies; Submission to voters.
11 The school board of any school district may, by proper
12 resolution, cause a proposition to increase the annual tax
13 rate for the tax imposed under Section 5 to be submitted to
14 the voters of the district at an election in accordance with
15 the general election law, provided such increase results in a
16 rate that is an even multiple of eighths of a percent. The
17 tax may be levied only on income earned following 120 days
18 after certification of the results of the referendum by the
19 proper election officials.
20 The election called for such purposes shall be governed
21 by the general election law. If a majority of the votes cast
22 on the proposition is in favor thereof, the school board may
23 thereafter, until such authority is revoked in like manner,
24 levy an annual tax as authorized.
25 Section 15. Collection of tax; promulgation of rules and
26 regulations. On or before July 1 of each year, the school
27 board of each district imposing a tax under this Act shall
28 prepare and certify the annual tax rate to the Department of
29 Revenue, hereinafter referred to as the Department, which
30 rate shall be applicable to the taxable year of any taxpayer
31 which includes that July 1. The tax imposed under this Act
32 shall be collected by and paid to the Department at the same
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1 time and in the same manner, and subject to the same
2 assessment procedures, penalties, and interests, as the tax
3 imposed by the Illinois Income Tax Act, except that the tax
4 imposed by this Act shall not be subject to any withholding
5 or estimated payment requirements of the Illinois Income Tax
6 Act. The Department shall forthwith pay over to the State
7 Treasurer, ex officio, as trustee, all monies received by it
8 under this Act to be deposited in the School District Income
9 Tax Fund, to be held and disbursed by the Treasurer as
10 provided in Section 20.
11 The Department shall promulgate such rules and
12 regulations as may be necessary to implement the provisions
13 of this Act.
14 Section 20. Distribution of tax revenue. On or before
15 December 1 of each year, or the first following business day
16 if December 1 falls on a Saturday, Sunday, or holiday, the
17 Department shall certify to the Comptroller the disbursement
18 of stated sums of money to named school districts. On any
19 given certification date, the amount to be certified for
20 disbursement to each school district shall be the sum of the
21 following:
22 (a) The amount of tax collected by the Department under
23 this Act from individuals who maintained their principal
24 places of residence or who owned real property within the
25 school district on the first day of their last full taxable
26 year ended prior to the previous January 1, and
27 (b) any amount of tax which would have been certified
28 for disbursement to the school district on a previous
29 certification date under paragraph (a) above except for the
30 fact that it had not been collected by that previous
31 certification date; less the sum of the following:
32 (c) any amount of tax previously certified for
33 disbursement to that school district but since refunded to
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1 the taxpayer, and
2 (d) an amount equal to 2% of the sum of amounts computed
3 in paragraphs (a) and (b), which shall be retained by the
4 Treasurer to cover the costs incurred by the Department in
5 administering and enforcing this Act.
6 The Department at the time of each disbursement to a
7 school district shall prepare and certify to the Comptroller
8 the amount so retained by the State Treasurer to be paid into
9 the General Revenue Fund of the State Treasury. Within 10
10 days after receipt by the Comptroller of the certification of
11 disbursement to the school districts and to the General
12 Revenue Fund given by the Department under this Act, the
13 Comptroller shall cause the warrants to be drawn for the
14 respective amounts in accordance with the directions
15 contained in the certification.
16 The board of any district receiving any of the
17 disbursements provided for in this Section may apply those to
18 any fund from which that board is authorized to make
19 expenditures by law.
20 Section 25. Willful and fraudulent acts. Any person who
21 is subject to the provisions of this Act and who willfully
22 fails to file a return, or who willfully violates any rule or
23 regulation of the Department for the administration or
24 enforcement of this Act, or who willfully attempts in any
25 other manner to evade or defeat any tax imposed by this Act
26 or the payment thereof, shall in addition to other penalties
27 be guilty of a Class B misdemeanor. A prosecution for any
28 violation of this Section may be commenced within 3 years of
29 the commission of that act.
30 Section 30. Corporations. Nothing in this Act
31 authorizes the tax imposed on net income by school districts
32 hereunder to be levied on any corporation except a
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1 corporation that elects to be taxed as an individual under
2 the Internal Revenue Code. If, however, the income tax
3 authorized by this Act is imposed by a school district, the
4 rate of ad valorem property taxes levied on the property of
5 corporations within that district, other than corporations
6 electing to be taxed as individuals under the Internal
7 Revenue Code, shall be increased as provided in Section
8 17-11 of the School Code.
9 Section 35. Property tax abatement.
10 (a) The extension of real property taxes for a school
11 district within which the local income tax for schools
12 authorized by this Act already has been imposed, levied, and
13 collected shall be abated by the county clerk in which the
14 school district is located on residential real property, farm
15 real property defined in Section 1-60 of the Property Tax
16 Code, and real property of a small business as defined in
17 Section 1-75 of the Illinois Administrative Procedure Act
18 only in the manner provided by this Section, provided that
19 (i) if any such school district is located in more than one
20 county the amount of real property taxes of the district to
21 be so abated shall be apportioned by the county clerks of
22 those counties based upon the ratio of the aggregate assessed
23 value of the taxable property of the district in each such
24 county and (ii) prior to any abatement under this Section the
25 county clerk shall determine whether the amount of each tax
26 levied by the district for a lawful school purpose and
27 certified for extension is based on a rate at which the
28 district making the certification is authorized by statute or
29 referendum to levy that tax, shall disregard any excess, and
30 shall extend the levy of that tax in accordance with the
31 provisions of Section 18-45 of the Property Tax Code, subject
32 to abatement as provided in this Section.
33 (b) Not later than September 1 of the first calendar
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1 year in which the tax authorized by this Act is imposed,
2 levied, and collected within a school district, the
3 Department of Revenue shall certify to the county clerk of
4 each county in which any part of the school district is
5 located the estimated amount of the tax that would have been
6 collected under this Act during the immediately preceding
7 calendar year in that part of the district located in the
8 county had this Act been in effect and had that tax been
9 imposed, levied, and collected within that district during
10 that immediately preceding calendar year at the same annual
11 rate and for the same period of time as that tax is imposed,
12 levied, and collected in the district during the calendar
13 year in which the certification is made.
14 (c) During the calendar year immediately succeeding the
15 calendar year in which the certification under subsection (b)
16 is required to be made, in extending the real property taxes
17 last levied by a school district for educational purposes,
18 the county clerk shall abate that extension of the district's
19 levy for educational purposes on the property described in
20 subsection (a) only by an amount equal to 100% of the
21 estimated amount that was certified to the county clerk by
22 the Department of Revenue under the provisions of subsection
23 (b) during the calendar year immediately preceding the
24 calendar year in which the extension is made. In each
25 subsequent calendar year, in extending the real property
26 taxes levied by the school district for educational purposes
27 during the immediately preceding calendar year, the county
28 clerk shall abate each such extension of the district's levy
29 for educational purposes on the property described in
30 subsection (a) only by an amount equal to 100% of the amount
31 disbursed to the school district under Section 30 during June
32 of the calendar year immediately preceding the calendar year
33 in which the extension and abatement are made.
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1 Section 40. Residential rent credit. Each individual
2 taxpayer residing within a school district within which the
3 local income tax for schools authorized by this Act has been
4 imposed, levied, and collected is entitled to a credit, not
5 to exceed $500, against the tax imposed under this Act in the
6 amount of 5% of the annual rent paid by the taxpayer during
7 the taxable year for the residence of the taxpayer. In no
8 event shall a credit under this Section reduce the taxpayer's
9 liability under this Act to less than zero.
10 Section 70. The State Finance Act is amended by adding
11 Section 5.490 as follows:
12 (30 ILCS 105/5.490 new)
13 Sec. 5.490. The School District Income Tax Fund.
14 Section 75. The Property Tax Code is amended by changing
15 Section 18-45 as follows:
16 (35 ILCS 200/18-45)
17 Sec. 18-45. Computation of rates. Except as provided
18 below, each county clerk shall estimate and determine the
19 rate per cent upon the equalized assessed valuation for the
20 levy year of the property in the county's taxing districts
21 and special service areas, as established under Article VII
22 of the Illinois Constitution, so that the rate will produce,
23 within the proper divisions of that county, not less than the
24 net amount that will be required by the county board or
25 certified to the county clerk according to law. Prior to
26 extension, the county clerk shall determine the maximum
27 amount of tax authorized to be levied by any statute. If the
28 amount of any tax certified to the county clerk for extension
29 exceeds the maximum, the clerk shall extend only the maximum
30 allowable levy.
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1 The county clerk shall exclude from the total equalized
2 assessed valuation, whenever estimating and determining it
3 under this Section and Sections 18-50 through 18-105, the
4 equalized assessed valuation in the percentage which has been
5 agreed to by each taxing district, of any property or portion
6 thereof within an Enterprise Zone upon which an abatement of
7 taxes was made under Section 18-170. However, if a
8 municipality has adopted tax increment financing under
9 Division 74.4 of Article 11 of the Illinois Municipal Code,
10 the county clerk shall estimate and determine rates in
11 accordance with Sections 11-74.4-7 through 11-74.4-9 of that
12 Act. Beginning on January 1, 1998 and thereafter, the
13 equalized assessed value of all property for the computation
14 of the amount to be extended within a county with 3,000,000
15 or more inhabitants shall be the sum of (i) the equalized
16 assessed value of such property for the year immediately
17 preceding the levy year as established by the assessment and
18 equalization process for the year immediately prior to the
19 levy year, (ii) the equalized assessed value of any property
20 that qualifies as new property, as defined in Section 18-185,
21 or annexed property, as defined in Section 18-225, for the
22 current levy year, and (iii) any recovered tax increment
23 value, as defined in Section 18-185, for the current levy
24 year, less the equalized assessed value of any property that
25 qualifies as disconnected property, as defined in Section
26 18-225, for the current levy year.
27 The provisions of this Section and the authority of the
28 county clerk under this Section are subject to the abatement
29 provisions of Section 35 of the School District Income Tax
30 Act with respect to the extension of taxes levied by a school
31 district on residential property, farm real property as
32 defined in Section 1-60, and real property of a small
33 business as defined in Section 1-75 of the Illinois
34 Administrative Procedure Act.
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1 (Source: P.A. 90-320, eff. 1-1-98.)
2 Section 80. The School Code is amended by changing
3 Sections 17-11 and 18-8.05 as follows:
4 (105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
5 Sec. 17-11. Certificate of tax levy. The school board
6 of each district shall ascertain, as near as practicable,
7 annually, how much money must be raised by special tax for
8 transportation purposes if any and for educational and for
9 operations and maintenance purposes for the next ensuing
10 year. In school districts with a population of less than
11 500,000, these amounts shall be certified and returned to
12 each county clerk on or before the last Tuesday in December,
13 annually. The certificate shall be signed by the president
14 and clerk or secretary, and may be in the following form:
15 CERTIFICATE OF TAX LEVY
16 We hereby certify that we require the sum of ......
17 dollars, to be levied as a special tax for transportation
18 purposes and the sum of ...... dollars to be levied as a
19 special tax for educational purposes, and the sum ......
20 dollars to be levied as a special tax for operations and
21 maintenance purposes, and the sum of ...... to be levied as a
22 special tax for a working cash fund, on the equalized
23 assessed value of the taxable property of our district, for
24 the year (insert year). 19.....
25 Signed on (insert date). this ....... day of
26 ..............., 19....
27 A ........... B ............., President
28 C ........... D............., Clerk (Secretary)
29 Dist. No. .........., ............ County
30 A failure by the school board to file the certificate
31 with the county clerk in the time required shall not vitiate
32 the assessment. A district levying a tax under the School
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1 District Income Tax Act, enacted by the 91st General
2 Assembly, shall together with such certificate of tax levy,
3 also certify for property tax abatement purposes an amount
4 equal to the amount of revenue realized by the school
5 district's tax on net income during the previous fiscal year,
6 which amount shall be used by the county clerk in the manner
7 provided by Section 35 of the School District Income Tax Act.
8 This provision shall be effective for a school district
9 beginning in the fiscal year following the fiscal year it
10 begins levying a net income tax.
11 (Source: P.A. 86-13; 86-1334; 87-17; revised 10-20-98.)
12 (105 ILCS 5/18-8.05)
13 Sec. 18-8.05. Basis for apportionment of general State
14 financial aid and supplemental general State aid to the
15 common schools for the 1998-1999 and subsequent school years.
16 (A) General Provisions.
17 (1) The provisions of this Section apply to the
18 1998-1999 and subsequent school years. The system of general
19 State financial aid provided for in this Section is designed
20 to assure that, through a combination of State financial aid
21 and required local resources, the financial support provided
22 each pupil in Average Daily Attendance equals or exceeds a
23 prescribed per pupil Foundation Level. This formula approach
24 imputes a level of per pupil Available Local Resources and
25 provides for the basis to calculate a per pupil level of
26 general State financial aid that, when added to Available
27 Local Resources, equals or exceeds the Foundation Level. The
28 amount of per pupil general State financial aid for school
29 districts, in general, varies in inverse relation to
30 Available Local Resources. Per pupil amounts are based upon
31 each school district's Average Daily Attendance as that term
32 is defined in this Section.
33 (2) In addition to general State financial aid, school
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1 districts with specified levels or concentrations of pupils
2 from low income households are eligible to receive
3 supplemental general State financial aid grants as provided
4 pursuant to subsection (H). The supplemental State aid grants
5 provided for school districts under subsection (H) shall be
6 appropriated for distribution to school districts as part of
7 the same line item in which the general State financial aid
8 of school districts is appropriated under this Section.
9 (3) To receive financial assistance under this Section,
10 school districts are required to file claims with the State
11 Board of Education, subject to the following requirements:
12 (a) Any school district which fails for any given
13 school year to maintain school as required by law, or to
14 maintain a recognized school is not eligible to file for
15 such school year any claim upon the Common School Fund.
16 In case of nonrecognition of one or more attendance
17 centers in a school district otherwise operating
18 recognized schools, the claim of the district shall be
19 reduced in the proportion which the Average Daily
20 Attendance in the attendance center or centers bear to
21 the Average Daily Attendance in the school district. A
22 "recognized school" means any public school which meets
23 the standards as established for recognition by the State
24 Board of Education. A school district or attendance
25 center not having recognition status at the end of a
26 school term is entitled to receive State aid payments due
27 upon a legal claim which was filed while it was
28 recognized.
29 (b) School district claims filed under this Section
30 are subject to Sections 18-9, 18-10, and 18-12, except as
31 otherwise provided in this Section.
32 (c) If a school district operates a full year
33 school under Section 10-19.1, the general State aid to
34 the school district shall be determined by the State
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1 Board of Education in accordance with this Section as
2 near as may be applicable.
3 (d) (Blank).
4 (4) Except as provided in subsections (H) and (L), the
5 board of any district receiving any of the grants provided
6 for in this Section may apply those funds to any fund so
7 received for which that board is authorized to make
8 expenditures by law.
9 School districts are not required to exert a minimum
10 Operating Tax Rate in order to qualify for assistance under
11 this Section.
12 (5) As used in this Section the following terms, when
13 capitalized, shall have the meaning ascribed herein:
14 (a) "Average Daily Attendance": A count of pupil
15 attendance in school, averaged as provided for in
16 subsection (C) and utilized in deriving per pupil
17 financial support levels.
18 (b) "Available Local Resources": A computation of
19 local financial support, calculated on the basis of
20 Average Daily Attendance and derived as provided pursuant
21 to subsection (D).
22 (c) "Corporate Personal Property Replacement
23 Taxes": Funds paid to local school districts pursuant to
24 "An Act in relation to the abolition of ad valorem
25 personal property tax and the replacement of revenues
26 lost thereby, and amending and repealing certain Acts and
27 parts of Acts in connection therewith", certified August
28 14, 1979, as amended (Public Act 81-1st S.S.-1).
29 (d) "Foundation Level": A prescribed level of per
30 pupil financial support as provided for in subsection
31 (B).
32 (e) "Operating Tax Rate": All school district
33 property taxes extended for all purposes, except Bond and
34 Interest, Summer School, Rent, Capital Improvement, and
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1 Vocational Education Building purposes.
2 (B) Foundation Level.
3 (1) The Foundation Level is a figure established by the
4 State representing the minimum level of per pupil financial
5 support that should be available to provide for the basic
6 education of each pupil in Average Daily Attendance. As set
7 forth in this Section, each school district is assumed to
8 exert a sufficient local taxing effort such that, in
9 combination with the aggregate of general State financial aid
10 provided the district, an aggregate of State and local
11 resources are available to meet the basic education needs of
12 pupils in the district.
13 (2) For the 1998-1999 school year, the Foundation Level
14 of support is $4,225. For the 1999-2000 school year, the
15 Foundation Level of support is $4,325. For the 2000-2001
16 school year, the Foundation Level of support is $4,425.
17 (3) For the 2001-2002 school year and each school year
18 thereafter, the Foundation Level of support is $4,425 or such
19 greater amount as may be established by law by the General
20 Assembly.
21 (C) Average Daily Attendance.
22 (1) For purposes of calculating general State aid
23 pursuant to subsection (E), an Average Daily Attendance
24 figure shall be utilized. The Average Daily Attendance
25 figure for formula calculation purposes shall be the monthly
26 average of the actual number of pupils in attendance of each
27 school district, as further averaged for the best 3 months of
28 pupil attendance for each school district. In compiling the
29 figures for the number of pupils in attendance, school
30 districts and the State Board of Education shall, for
31 purposes of general State aid funding, conform attendance
32 figures to the requirements of subsection (F).
33 (2) The Average Daily Attendance figures utilized in
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1 subsection (E) shall be the requisite attendance data for the
2 school year immediately preceding the school year for which
3 general State aid is being calculated.
4 (D) Available Local Resources.
5 (1) For purposes of calculating general State aid
6 pursuant to subsection (E), a representation of Available
7 Local Resources per pupil, as that term is defined and
8 determined in this subsection, shall be utilized. Available
9 Local Resources per pupil shall include a calculated dollar
10 amount representing local school district revenues from local
11 property taxes and from Corporate Personal Property
12 Replacement Taxes, expressed on the basis of pupils in
13 Average Daily Attendance.
14 (2) In determining a school district's revenue from
15 local property taxes, the State Board of Education shall
16 utilize the equalized assessed valuation of all taxable
17 property of each school district as of September 30 of the
18 previous year. The equalized assessed valuation utilized
19 shall be obtained and determined as provided in subsection
20 (G).
21 (3) For school districts maintaining grades kindergarten
22 through 12, local property tax revenues per pupil shall be
23 calculated as the product of the applicable equalized
24 assessed valuation for the district multiplied by 3.00%, and
25 divided by the district's Average Daily Attendance figure.
26 For school districts maintaining grades kindergarten through
27 8, local property tax revenues per pupil shall be calculated
28 as the product of the applicable equalized assessed valuation
29 for the district multiplied by 2.30%, and divided by the
30 district's Average Daily Attendance figure. For school
31 districts maintaining grades 9 through 12, local property tax
32 revenues per pupil shall be the applicable equalized assessed
33 valuation of the district multiplied by 1.20%, and divided by
34 the district's Average Daily Attendance figure.
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1 (4) The Corporate Personal Property Replacement Taxes
2 paid to each school district during the calendar year 2 years
3 before the calendar year in which a school year begins,
4 divided by the Average Daily Attendance figure for that
5 district, shall be added to the local property tax revenues
6 per pupil as derived by the application of the immediately
7 preceding paragraph (3). The sum of these per pupil figures
8 for each school district shall constitute Available Local
9 Resources as that term is utilized in subsection (E) in the
10 calculation of general State aid.
11 (E) Computation of General State Aid.
12 (1) For each school year, the amount of general State
13 aid allotted to a school district shall be computed by the
14 State Board of Education as provided in this subsection.
15 (2) For any school district for which Available Local
16 Resources per pupil is less than the product of 0.93 times
17 the Foundation Level, general State aid for that district
18 shall be calculated as an amount equal to the Foundation
19 Level minus Available Local Resources, multiplied by the
20 Average Daily Attendance of the school district.
21 (3) For any school district for which Available Local
22 Resources per pupil is equal to or greater than the product
23 of 0.93 times the Foundation Level and less than the product
24 of 1.75 times the Foundation Level, the general State aid per
25 pupil shall be a decimal proportion of the Foundation Level
26 derived using a linear algorithm. Under this linear
27 algorithm, the calculated general State aid per pupil shall
28 decline in direct linear fashion from 0.07 times the
29 Foundation Level for a school district with Available Local
30 Resources equal to the product of 0.93 times the Foundation
31 Level, to 0.05 times the Foundation Level for a school
32 district with Available Local Resources equal to the product
33 of 1.75 times the Foundation Level. The allocation of
34 general State aid for school districts subject to this
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1 paragraph 3 shall be the calculated general State aid per
2 pupil figure multiplied by the Average Daily Attendance of
3 the school district.
4 (4) For any school district for which Available Local
5 Resources per pupil equals or exceeds the product of 1.75
6 times the Foundation Level, the general State aid for the
7 school district shall be calculated as the product of $218
8 multiplied by the Average Daily Attendance of the school
9 district.
10 (5) The operating tax rate of a district levying a net
11 income tax under the School District Income Tax Act, enacted
12 by the 91st General Assembly, shall be increased, for the
13 calculation of aid under this Section, by a rate which when
14 applied to the equalized assessed valuation of the district
15 would yield an amount equal to the revenue received by the
16 district from its income tax during the current fiscal year.
17 (F) Compilation of Average Daily Attendance.
18 (1) Each school district shall, by July 1 of each year,
19 submit to the State Board of Education, on forms prescribed
20 by the State Board of Education, attendance figures for the
21 school year that began in the preceding calendar year. The
22 attendance information so transmitted shall identify the
23 average daily attendance figures for each month of the school
24 year, except that any days of attendance in August shall be
25 added to the month of September and any days of attendance in
26 June shall be added to the month of May.
27 Except as otherwise provided in this Section, days of
28 attendance by pupils shall be counted only for sessions of
29 not less than 5 clock hours of school work per day under
30 direct supervision of: (i) teachers, or (ii) non-teaching
31 personnel or volunteer personnel when engaging in
32 non-teaching duties and supervising in those instances
33 specified in subsection (a) of Section 10-22.34 and paragraph
34 10 of Section 34-18, with pupils of legal school age and in
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1 kindergarten and grades 1 through 12.
2 Days of attendance by tuition pupils shall be accredited
3 only to the districts that pay the tuition to a recognized
4 school.
5 (2) Days of attendance by pupils of less than 5 clock
6 hours of school shall be subject to the following provisions
7 in the compilation of Average Daily Attendance.
8 (a) Pupils regularly enrolled in a public school
9 for only a part of the school day may be counted on the
10 basis of 1/6 day for every class hour of instruction of
11 40 minutes or more attended pursuant to such enrollment.
12 (b) Days of attendance may be less than 5 clock
13 hours on the opening and closing of the school term, and
14 upon the first day of pupil attendance, if preceded by a
15 day or days utilized as an institute or teachers'
16 workshop.
17 (c) A session of 4 or more clock hours may be
18 counted as a day of attendance upon certification by the
19 regional superintendent, and approved by the State
20 Superintendent of Education to the extent that the
21 district has been forced to use daily multiple sessions.
22 (d) A session of 3 or more clock hours may be
23 counted as a day of attendance (1) when the remainder of
24 the school day or at least 2 hours in the evening of that
25 day is utilized for an in-service training program for
26 teachers, up to a maximum of 5 days per school year of
27 which a maximum of 4 days of such 5 days may be used for
28 parent-teacher conferences, provided a district conducts
29 an in-service training program for teachers which has
30 been approved by the State Superintendent of Education;
31 or, in lieu of 4 such days, 2 full days may be used, in
32 which event each such day may be counted as a day of
33 attendance; and (2) when days in addition to those
34 provided in item (1) are scheduled by a school pursuant
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1 to its school improvement plan adopted under Article 34
2 or its revised or amended school improvement plan adopted
3 under Article 2, provided that (i) such sessions of 3 or
4 more clock hours are scheduled to occur at regular
5 intervals, (ii) the remainder of the school days in which
6 such sessions occur are utilized for in-service training
7 programs or other staff development activities for
8 teachers, and (iii) a sufficient number of minutes of
9 school work under the direct supervision of teachers are
10 added to the school days between such regularly scheduled
11 sessions to accumulate not less than the number of
12 minutes by which such sessions of 3 or more clock hours
13 fall short of 5 clock hours. Any full days used for the
14 purposes of this paragraph shall not be considered for
15 computing average daily attendance. Days scheduled for
16 in-service training programs, staff development
17 activities, or parent-teacher conferences may be
18 scheduled separately for different grade levels and
19 different attendance centers of the district.
20 (e) A session of not less than one clock hour of
21 teaching hospitalized or homebound pupils on-site or by
22 telephone to the classroom may be counted as 1/2 day of
23 attendance, however these pupils must receive 4 or more
24 clock hours of instruction to be counted for a full day
25 of attendance.
26 (f) A session of at least 4 clock hours may be
27 counted as a day of attendance for first grade pupils,
28 and pupils in full day kindergartens, and a session of 2
29 or more hours may be counted as 1/2 day of attendance by
30 pupils in kindergartens which provide only 1/2 day of
31 attendance.
32 (g) For children with disabilities who are below
33 the age of 6 years and who cannot attend 2 or more clock
34 hours because of their disability or immaturity, a
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1 session of not less than one clock hour may be counted as
2 1/2 day of attendance; however for such children whose
3 educational needs so require a session of 4 or more clock
4 hours may be counted as a full day of attendance.
5 (h) A recognized kindergarten which provides for
6 only 1/2 day of attendance by each pupil shall not have
7 more than 1/2 day of attendance counted in any one day.
8 However, kindergartens may count 2 1/2 days of attendance
9 in any 5 consecutive school days. When a pupil attends
10 such a kindergarten for 2 half days on any one school
11 day, the pupil shall have the following day as a day
12 absent from school, unless the school district obtains
13 permission in writing from the State Superintendent of
14 Education. Attendance at kindergartens which provide for
15 a full day of attendance by each pupil shall be counted
16 the same as attendance by first grade pupils. Only the
17 first year of attendance in one kindergarten shall be
18 counted, except in case of children who entered the
19 kindergarten in their fifth year whose educational
20 development requires a second year of kindergarten as
21 determined under the rules and regulations of the State
22 Board of Education.
23 (G) Equalized Assessed Valuation Data.
24 (1) For purposes of the calculation of Available Local
25 Resources required pursuant to subsection (D), the State
26 Board of Education shall secure from the Department of
27 Revenue the value as equalized or assessed by the Department
28 of Revenue of all taxable property of every school district
29 together with the applicable tax rate used in extending taxes
30 for the funds of the district as of September 30 of the
31 previous year.
32 This equalized assessed valuation, as adjusted further by
33 the requirements of this subsection, shall be utilized in the
34 calculation of Available Local Resources.
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1 (2) The equalized assessed valuation in paragraph (1)
2 shall be adjusted, as applicable, in the following manner:
3 (a) For the purposes of calculating State aid under
4 this Section, with respect to any part of a school
5 district within a redevelopment project area in respect
6 to which a municipality has adopted tax increment
7 allocation financing pursuant to the Tax Increment
8 Allocation Redevelopment Act, Sections 11-74.4-1 through
9 11-74.4-11 of the Illinois Municipal Code or the
10 Industrial Jobs Recovery Law, Sections 11-74.6-1 through
11 11-74.6-50 of the Illinois Municipal Code, no part of the
12 current equalized assessed valuation of real property
13 located in any such project area which is attributable to
14 an increase above the total initial equalized assessed
15 valuation of such property shall be used as part of the
16 equalized assessed valuation of the district, until such
17 time as all redevelopment project costs have been paid,
18 as provided in Section 11-74.4-8 of the Tax Increment
19 Allocation Redevelopment Act or in Section 11-74.6-35 of
20 the Industrial Jobs Recovery Law. For the purpose of the
21 equalized assessed valuation of the district, the total
22 initial equalized assessed valuation or the current
23 equalized assessed valuation, whichever is lower, shall
24 be used until such time as all redevelopment project
25 costs have been paid.
26 (b) The real property equalized assessed valuation
27 for a school district shall be adjusted by subtracting
28 from the real property value as equalized or assessed by
29 the Department of Revenue for the district an amount
30 computed by dividing the amount of any abatement of taxes
31 under Section 18-170 of the Property Tax Code by 3.00%
32 for a district maintaining grades kindergarten through
33 12, by 2.30% for a district maintaining grades
34 kindergarten through 8, or by 1.20% for a district
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1 maintaining grades 9 through 12 and adjusted by an amount
2 computed by dividing the amount of any abatement of taxes
3 under subsection (a) of Section 18-165 of the Property
4 Tax Code by the same percentage rates for district type
5 as specified in this subparagraph (b).
6 (H) Supplemental General State Aid.
7 (1) In addition to the general State aid a school
8 district is allotted pursuant to subsection (E), qualifying
9 school districts shall receive a grant, paid in conjunction
10 with a district's payments of general State aid, for
11 supplemental general State aid based upon the concentration
12 level of children from low-income households within the
13 school district. Supplemental State aid grants provided for
14 school districts under this subsection shall be appropriated
15 for distribution to school districts as part of the same line
16 item in which the general State financial aid of school
17 districts is appropriated under this Section. For purposes of
18 this subsection, the term "Low-Income Concentration Level"
19 shall be the low-income eligible pupil count from the most
20 recently available federal census divided by the Average
21 Daily Attendance of the school district. If, however, the
22 percentage decrease from the 2 most recent federal censuses
23 in the low-income eligible pupil count of a high school
24 district with fewer than 400 students exceeds by 75% or more
25 the percentage change in the total low-income eligible pupil
26 count of contiguous elementary school districts, whose
27 boundaries are coterminous with the high school district, the
28 high school district's low-income eligible pupil count from
29 the earlier federal census shall be the number used as the
30 low-income eligible pupil count for the high school district,
31 for purposes of this subsection (H).
32 (2) Supplemental general State aid pursuant to this
33 subsection shall be provided as follows:
34 (a) For any school district with a Low Income
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1 Concentration Level of at least 20% and less than 35%,
2 the grant for any school year shall be $800 multiplied by
3 the low income eligible pupil count.
4 (b) For any school district with a Low Income
5 Concentration Level of at least 35% and less than 50%,
6 the grant for the 1998-1999 school year shall be $1,100
7 multiplied by the low income eligible pupil count.
8 (c) For any school district with a Low Income
9 Concentration Level of at least 50% and less than 60%,
10 the grant for the 1998-99 school year shall be $1,500
11 multiplied by the low income eligible pupil count.
12 (d) For any school district with a Low Income
13 Concentration Level of 60% or more, the grant for the
14 1998-99 school year shall be $1,900 multiplied by the low
15 income eligible pupil count.
16 (e) For the 1999-2000 school year, the per pupil
17 amount specified in subparagraphs (b), (c), and (d),
18 immediately above shall be increased by $100 to $1,200,
19 $1,600, and $2,000, respectively.
20 (f) For the 2000-2001 school year, the per pupil
21 amounts specified in subparagraphs (b), (c) and (d)
22 immediately above shall be increased to $1,230, $1,640,
23 and $2,050, respectively.
24 (3) School districts with an Average Daily Attendance of
25 more than 1,000 and less than 50,000 that qualify for
26 supplemental general State aid pursuant to this subsection
27 shall submit a plan to the State Board of Education prior to
28 October 30 of each year for the use of the funds resulting
29 from this grant of supplemental general State aid for the
30 improvement of instruction in which priority is given to
31 meeting the education needs of disadvantaged children. Such
32 plan shall be submitted in accordance with rules and
33 regulations promulgated by the State Board of Education.
34 (4) School districts with an Average Daily Attendance of
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1 50,000 or more that qualify for supplemental general State
2 aid pursuant to this subsection shall be required to
3 distribute from funds available pursuant to this Section, no
4 less than $261,000,000 in accordance with the following
5 requirements:
6 (a) The required amounts shall be distributed to
7 the attendance centers within the district in proportion
8 to the number of pupils enrolled at each attendance
9 center who are eligible to receive free or reduced-price
10 lunches or breakfasts under the federal Child Nutrition
11 Act of 1966 and under the National School Lunch Act
12 during the immediately preceding school year.
13 (b) The distribution of these portions of
14 supplemental and general State aid among attendance
15 centers according to these requirements shall not be
16 compensated for or contravened by adjustments of the
17 total of other funds appropriated to any attendance
18 centers, and the Board of Education shall utilize funding
19 from one or several sources in order to fully implement
20 this provision annually prior to the opening of school.
21 (c) Each attendance center shall be provided by the
22 school district a distribution of noncategorical funds
23 and other categorical funds to which an attendance center
24 is entitled under law in order that the general State aid
25 and supplemental general State aid provided by
26 application of this subsection supplements rather than
27 supplants the noncategorical funds and other categorical
28 funds provided by the school district to the attendance
29 centers.
30 (d) Any funds made available under this subsection
31 that by reason of the provisions of this subsection are
32 not required to be allocated and provided to attendance
33 centers may be used and appropriated by the board of the
34 district for any lawful school purpose.
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1 (e) Funds received by an attendance center pursuant
2 to this subsection shall be used by the attendance center
3 at the discretion of the principal and local school
4 council for programs to improve educational opportunities
5 at qualifying schools through the following programs and
6 services: early childhood education, reduced class size
7 or improved adult to student classroom ratio, enrichment
8 programs, remedial assistance, attendance improvement,
9 and other educationally beneficial expenditures which
10 supplement the regular and basic programs as determined
11 by the State Board of Education. Funds provided shall
12 not be expended for any political or lobbying purposes as
13 defined by board rule.
14 (f) Each district subject to the provisions of this
15 subdivision (H)(4) shall submit an acceptable plan to
16 meet the educational needs of disadvantaged children, in
17 compliance with the requirements of this paragraph, to
18 the State Board of Education prior to July 15 of each
19 year. This plan shall be consistent with the decisions of
20 local school councils concerning the school expenditure
21 plans developed in accordance with part 4 of Section
22 34-2.3. The State Board shall approve or reject the plan
23 within 60 days after its submission. If the plan is
24 rejected, the district shall give written notice of
25 intent to modify the plan within 15 days of the
26 notification of rejection and then submit a modified plan
27 within 30 days after the date of the written notice of
28 intent to modify. Districts may amend approved plans
29 pursuant to rules promulgated by the State Board of
30 Education.
31 Upon notification by the State Board of Education
32 that the district has not submitted a plan prior to July
33 15 or a modified plan within the time period specified
34 herein, the State aid funds affected by that plan or
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1 modified plan shall be withheld by the State Board of
2 Education until a plan or modified plan is submitted.
3 If the district fails to distribute State aid to
4 attendance centers in accordance with an approved plan,
5 the plan for the following year shall allocate funds, in
6 addition to the funds otherwise required by this
7 subsection, to those attendance centers which were
8 underfunded during the previous year in amounts equal to
9 such underfunding.
10 For purposes of determining compliance with this
11 subsection in relation to the requirements of attendance
12 center funding, each district subject to the provisions
13 of this subsection shall submit as a separate document by
14 December 1 of each year a report of expenditure data for
15 the prior year in addition to any modification of its
16 current plan. If it is determined that there has been a
17 failure to comply with the expenditure provisions of this
18 subsection regarding contravention or supplanting, the
19 State Superintendent of Education shall, within 60 days
20 of receipt of the report, notify the district and any
21 affected local school council. The district shall within
22 45 days of receipt of that notification inform the State
23 Superintendent of Education of the remedial or corrective
24 action to be taken, whether by amendment of the current
25 plan, if feasible, or by adjustment in the plan for the
26 following year. Failure to provide the expenditure
27 report or the notification of remedial or corrective
28 action in a timely manner shall result in a withholding
29 of the affected funds.
30 The State Board of Education shall promulgate rules
31 and regulations to implement the provisions of this
32 subsection. No funds shall be released under this
33 subdivision (H)(4) to any district that has not submitted
34 a plan that has been approved by the State Board of
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1 Education.
2 (I) General State Aid for Newly Configured School Districts.
3 (1) For a new school district formed by combining
4 property included totally within 2 or more previously
5 existing school districts, for its first year of existence
6 the general State aid and supplemental general State aid
7 calculated under this Section shall be computed for the new
8 district and for the previously existing districts for which
9 property is totally included within the new district. If the
10 computation on the basis of the previously existing districts
11 is greater, a supplementary payment equal to the difference
12 shall be made for the first 4 years of existence of the new
13 district.
14 (2) For a school district which annexes all of the
15 territory of one or more entire other school districts, for
16 the first year during which the change of boundaries
17 attributable to such annexation becomes effective for all
18 purposes as determined under Section 7-9 or 7A-8, the general
19 State aid and supplemental general State aid calculated under
20 this Section shall be computed for the annexing district as
21 constituted after the annexation and for the annexing and
22 each annexed district as constituted prior to the annexation;
23 and if the computation on the basis of the annexing and
24 annexed districts as constituted prior to the annexation is
25 greater, a supplementary payment equal to the difference
26 shall be made for the first 4 years of existence of the
27 annexing school district as constituted upon such annexation.
28 (3) For 2 or more school districts which annex all of
29 the territory of one or more entire other school districts,
30 and for 2 or more community unit districts which result upon
31 the division (pursuant to petition under Section 11A-2) of
32 one or more other unit school districts into 2 or more parts
33 and which together include all of the parts into which such
34 other unit school district or districts are so divided, for
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1 the first year during which the change of boundaries
2 attributable to such annexation or division becomes effective
3 for all purposes as determined under Section 7-9 or 11A-10,
4 as the case may be, the general State aid and supplemental
5 general State aid calculated under this Section shall be
6 computed for each annexing or resulting district as
7 constituted after the annexation or division and for each
8 annexing and annexed district, or for each resulting and
9 divided district, as constituted prior to the annexation or
10 division; and if the aggregate of the general State aid and
11 supplemental general State aid as so computed for the
12 annexing or resulting districts as constituted after the
13 annexation or division is less than the aggregate of the
14 general State aid and supplemental general State aid as so
15 computed for the annexing and annexed districts, or for the
16 resulting and divided districts, as constituted prior to the
17 annexation or division, then a supplementary payment equal to
18 the difference shall be made and allocated between or among
19 the annexing or resulting districts, as constituted upon such
20 annexation or division, for the first 4 years of their
21 existence. The total difference payment shall be allocated
22 between or among the annexing or resulting districts in the
23 same ratio as the pupil enrollment from that portion of the
24 annexed or divided district or districts which is annexed to
25 or included in each such annexing or resulting district bears
26 to the total pupil enrollment from the entire annexed or
27 divided district or districts, as such pupil enrollment is
28 determined for the school year last ending prior to the date
29 when the change of boundaries attributable to the annexation
30 or division becomes effective for all purposes. The amount
31 of the total difference payment and the amount thereof to be
32 allocated to the annexing or resulting districts shall be
33 computed by the State Board of Education on the basis of
34 pupil enrollment and other data which shall be certified to
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1 the State Board of Education, on forms which it shall provide
2 for that purpose, by the regional superintendent of schools
3 for each educational service region in which the annexing and
4 annexed districts, or resulting and divided districts are
5 located.
6 (3.5) Claims for financial assistance under this
7 subsection (I) shall not be recomputed except as expressly
8 provided under this Section.
9 (4) Any supplementary payment made under this subsection
10 (I) shall be treated as separate from all other payments made
11 pursuant to this Section.
12 (J) Supplementary Grants in Aid.
13 (1) Notwithstanding any other provisions of this
14 Section, the amount of the aggregate general State aid in
15 combination with supplemental general State aid under this
16 Section for which each school district is eligible shall be
17 no less than the amount of the aggregate general State aid
18 entitlement that was received by the district under Section
19 18-8 (exclusive of amounts received under subsections 5(p)
20 and 5(p-5) of that Section) for the 1997-98 school year,
21 pursuant to the provisions of that Section as it was then in
22 effect. If a school district qualifies to receive a
23 supplementary payment made under this subsection (J), the
24 amount of the aggregate general State aid in combination with
25 supplemental general State aid under this Section which that
26 district is eligible to receive for each school year shall be
27 no less than the amount of the aggregate general State aid
28 entitlement that was received by the district under Section
29 18-8 (exclusive of amounts received under subsections 5(p)
30 and 5(p-5) of that Section) for the 1997-1998 school year,
31 pursuant to the provisions of that Section as it was then in
32 effect.
33 (2) If, as provided in paragraph (1) of this subsection
34 (J), a school district is to receive aggregate general State
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1 aid in combination with supplemental general State aid under
2 this Section for the 1998-99 school year and any subsequent
3 school year that in any such school year is less than the
4 amount of the aggregate general State aid entitlement that
5 the district received for the 1997-98 school year, the school
6 district shall also receive, from a separate appropriation
7 made for purposes of this subsection (J), a supplementary
8 payment that is equal to the amount of the difference in the
9 aggregate State aid figures as described in paragraph (1).
10 (3) (Blank).
11 (K) Grants to Laboratory and Alternative Schools.
12 In calculating the amount to be paid to the governing
13 board of a public university that operates a laboratory
14 school under this Section or to any alternative school that
15 is operated by a regional superintendent of schools, the
16 State Board of Education shall require by rule such reporting
17 requirements as it deems necessary.
18 As used in this Section, "laboratory school" means a
19 public school which is created and operated by a public
20 university and approved by the State Board of Education. The
21 governing board of a public university which receives funds
22 from the State Board under this subsection (K) may not
23 increase the number of students enrolled in its laboratory
24 school from a single district, if that district is already
25 sending 50 or more students, except under a mutual agreement
26 between the school board of a student's district of residence
27 and the university which operates the laboratory school. A
28 laboratory school may not have more than 1,000 students,
29 excluding students with disabilities in a special education
30 program.
31 As used in this Section, "alternative school" means a
32 public school which is created and operated by a Regional
33 Superintendent of Schools and approved by the State Board of
34 Education. Such alternative schools may offer courses of
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1 instruction for which credit is given in regular school
2 programs, courses to prepare students for the high school
3 equivalency testing program or vocational and occupational
4 training. A regional superintendent of schools may contract
5 with a school district or a public community college district
6 to operate an alternative school. An alternative school
7 serving more than one educational service region may be
8 established by the regional superintendents of schools of
9 those the affected educational service regions. An
10 alternative school serving more than one educational service
11 region may be operated under such terms as the regional
12 superintendents of schools of those educational service
13 regions may agree.
14 Each laboratory and alternative school shall file, on
15 forms provided by the State Superintendent of Education, an
16 annual State aid claim which states the Average Daily
17 Attendance of the school's students by month. The best 3
18 months' Average Daily Attendance shall be computed for each
19 school. The general State aid entitlement shall be computed
20 by multiplying the applicable Average Daily Attendance by the
21 Foundation Level as determined under this Section.
22 (L) Payments, Additional Grants in Aid and Other
23 Requirements.
24 (1) For a school district operating under the financial
25 supervision of an Authority created under Article 34A, the
26 general State aid otherwise payable to that district under
27 this Section, but not the supplemental general State aid,
28 shall be reduced by an amount equal to the budget for the
29 operations of the Authority as certified by the Authority to
30 the State Board of Education, and an amount equal to such
31 reduction shall be paid to the Authority created for such
32 district for its operating expenses in the manner provided in
33 Section 18-11. The remainder of general State school aid for
34 any such district shall be paid in accordance with Article
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1 34A when that Article provides for a disposition other than
2 that provided by this Article.
3 (2) Impaction. Impaction payments shall be made as
4 provided for in Section 18-4.2.
5 (3) Summer school. Summer school payments shall be made
6 as provided in Section 18-4.3.
7 (M) Education Funding Advisory Board.
8 The Education Funding Advisory Board, hereinafter in this
9 subsection (M) referred to as the "Board", is hereby created.
10 The Board shall consist of 5 members who are appointed by the
11 Governor, by and with the advice and consent of the Senate.
12 The members appointed shall include representatives of
13 education, business, and the general public. One of the
14 members so appointed shall be designated by the Governor at
15 the time the appointment is made as the chairperson of the
16 Board. The initial members of the Board may be appointed any
17 time after the effective date of this amendatory Act of 1997.
18 The regular term of each member of the Board shall be for 4
19 years from the third Monday of January of the year in which
20 the term of the member's appointment is to commence, except
21 that of the 5 initial members appointed to serve on the
22 Board, the member who is appointed as the chairperson shall
23 serve for a term that commences on the date of his or her
24 appointment and expires on the third Monday of January, 2002,
25 and the remaining 4 members, by lots drawn at the first
26 meeting of the Board that is held after all 5 members are
27 appointed, shall determine 2 of their number to serve for
28 terms that commence on the date of their respective
29 appointments and expire on the third Monday of January, 2001,
30 and 2 of their number to serve for terms that commence on the
31 date of their respective appointments and expire on the third
32 Monday of January, 2000. All members appointed to serve on
33 the Board shall serve until their respective successors are
34 appointed and confirmed. Vacancies shall be filled in the
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1 same manner as original appointments. If a vacancy in
2 membership occurs at a time when the Senate is not in
3 session, the Governor shall make a temporary appointment
4 until the next meeting of the Senate, when he or she shall
5 appoint, by and with the advice and consent of the Senate, a
6 person to fill that membership for the unexpired term. If
7 the Senate is not in session when the initial appointments
8 are made, those appointments shall be made as in the case of
9 vacancies.
10 The Education Funding Advisory Board shall be deemed
11 established, and the initial members appointed by the
12 Governor to serve as members of the Board shall take office,
13 on the date that the Governor makes his or her appointment of
14 the fifth initial member of the Board, whether those initial
15 members are then serving pursuant to appointment and
16 confirmation or pursuant to temporary appointments that are
17 made by the Governor as in the case of vacancies.
18 The State Board of Education shall provide such staff
19 assistance to the Education Funding Advisory Board as is
20 reasonably required for the proper performance by the Board
21 of its responsibilities.
22 For school years after the 2000-2001 school year, the
23 Education Funding Advisory Board, in consultation with the
24 State Board of Education, shall make recommendations as
25 provided in this subsection (M) to the General Assembly for
26 the foundation level under subdivision (B)(3) of this Section
27 and for the supplemental general State aid grant level under
28 subsection (H) of this Section for districts with high
29 concentrations of children from poverty. The recommended
30 foundation level shall be determined based on a methodology
31 which incorporates the basic education expenditures of
32 low-spending schools exhibiting high academic performance.
33 The Education Funding Advisory Board shall make such
34 recommendations to the General Assembly on January 1 of odd
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1 numbered years, beginning January 1, 2001.
2 (N) General State Aid Adjustment Grant.
3 (1) Any school district subject to property tax
4 extension limitations as imposed under the provisions of the
5 Property Tax Extension Limitation Law shall be entitled to
6 receive, subject to the qualifications and requirements of
7 this subsection, a general State aid adjustment grant.
8 Eligibility for this grant shall be determined on an annual
9 basis and claims for grant payments shall be paid subject to
10 appropriations made specific to this subsection. For
11 purposes of this subsection the following terms shall have
12 the following meanings:
13 "Budget Year": The school year for which general State
14 aid is calculated and awarded under subsection (E).
15 "Current Year": The school year immediately preceding
16 the Budget Year.
17 "Base Tax Year": The property tax levy year used to
18 calculate the Budget Year allocation of general State aid.
19 "Preceding Tax Year": The property tax levy year
20 immediately preceding the Base Tax Year.
21 "Extension Limitation Ratio": A numerical ratio,
22 certified by a school district's County Clerk, in which the
23 numerator is the Base Tax Year's tax extension amount
24 resulting from the Limiting Rate and the denominator is the
25 Preceding Tax Year's tax extension amount resulting from the
26 Limiting Rate.
27 "Limiting Rate": The limiting rate as defined in the
28 Property Tax Extension Limitation Law.
29 "Preliminary Tax Rate": The tax rate for all purposes
30 except bond and interest that would have been used to extend
31 those taxes absent the provisions of the Property Tax
32 Extension Limitation Law.
33 (2) To qualify for a general State aid adjustment grant,
34 a school district must meet all of the following eligibility
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1 criteria for each Budget Year for which a grant is claimed:
2 (a) (Blank).
3 (b) The Preliminary Tax Rate of the school district
4 for the Base Tax Year was reduced by the Clerk of the
5 County as a result of the requirements of the Property
6 Tax Extension Limitation Law.
7 (c) The Available Local Resources per pupil of the
8 school district as calculated pursuant to subsection (D)
9 using the Base Tax Year are less than the product of 1.75
10 times the Foundation Level for the Budget Year.
11 (d) The school district has filed a proper and
12 timely claim for a general State aid adjustment grant as
13 required under this subsection.
14 (3) A claim for grant assistance under this subsection
15 shall be filed with the State Board of Education on or before
16 April 1 of the Current Year for a grant for the Budget Year.
17 The claim shall be made on forms prescribed by the State
18 Board of Education and must be accompanied by a written
19 statement from the Clerk of the County, certifying:
20 (a) That the school district had its Preliminary
21 Tax Rate for the Base Tax Year reduced as a result of the
22 Property Tax Extension Limitation Law.
23 (b) (Blank).
24 (c) The Extension Limitation Ratio as that term is
25 defined in this subsection.
26 (4) On or before August 1 of the Budget Year the State
27 Board of Education shall calculate, for all school districts
28 meeting the other requirements of this subsection, the amount
29 of the general State aid adjustment grant, if any, that the
30 school districts are eligible to receive in the Budget Year.
31 The amount of the general State aid adjustment grant shall be
32 calculated as follows:
33 (a) Determine the school district's general State
34 aid grant for the Budget Year as provided in accordance
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1 with the provisions of subsection (E).
2 (b) Determine the school district's adjusted level
3 of general State aid by utilizing in the calculation of
4 Available Local Resources the equalized assessed
5 valuation that was used to calculate the general State
6 aid for the preceding fiscal year multiplied by the
7 Extension Limitation Ratio.
8 (c) Subtract the sum derived in subparagraph (a)
9 from the sum derived in subparagraph (b). If the result
10 is a positive number, that amount shall be the general
11 State aid adjustment grant that the district is eligible
12 to receive.
13 (5) The State Board of Education shall in the Current
14 Year, based upon claims filed in the Current Year, recommend
15 to the General Assembly an appropriation amount for the
16 general State aid adjustment grants to be made in the Budget
17 Year.
18 (6) Claims for general State aid adjustment grants shall
19 be paid in a lump sum on or before January 1 of the Budget
20 Year only from appropriations made by the General Assembly
21 expressly for claims under this subsection. No such claims
22 may be paid from amounts appropriated for any other purpose
23 provided for under this Section. In the event that the
24 appropriation for claims under this subsection is
25 insufficient to meet all Budget Year claims for a general
26 State aid adjustment grant, the appropriation available shall
27 be proportionately prorated by the State Board of Education
28 amongst all districts filing for and entitled to payments.
29 (7) The State Board of Education shall promulgate the
30 required claim forms and rules necessary to implement the
31 provisions of this subsection.
32 (O) References.
33 (1) References in other laws to the various subdivisions
34 of Section 18-8 as that Section existed before its repeal and
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1 replacement by this Section 18-8.05 shall be deemed to refer
2 to the corresponding provisions of this Section 18-8.05, to
3 the extent that those references remain applicable.
4 (2) References in other laws to State Chapter 1 funds
5 shall be deemed to refer to the supplemental general State
6 aid provided under subsection (H) of this Section.
7 (Source: P.A. 90-548, eff. 7-1-98; incorporates 90-566;
8 90-653, eff. 7-29-98; 90-654, eff. 7-29-98; 90-655, eff.
9 7-30-98; 90-802, eff. 12-15-98; 90-815, eff. 2-11-99; revised
10 2-17-99.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming a law.