102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5120

 

Introduced 1/27/2022, by Rep. Mark Batinick

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 115/12  from Ch. 85, par. 616
35 ILCS 200/20-37 new
55 ILCS 5/3-10014.5 new
55 ILCS 5/3-10014.6 new
105 ILCS 5/4-13 new
105 ILCS 5/10-19.05

    Amends the State Revenue Sharing Act. Provides for an even distribution of the moneys in the Personal Property Tax Replacement Fund between currently specified entities and Countywide Personal Property Tax Distribution Funds. Amends the Property Tax Code. Provides for a distribution of the moneys collected by the county collector from holders of commercial and industrial property to Countywide Commercial and Industrial Property Tax Funds. Amends the Counties Code. Provides that each county treasurer shall create and maintain a separate Countywide Personal Property Tax Distribution Fund and Countywide Commercial and Industrial Property Tax Fund. Provides that each Fund shall serve as a distribution fund for the distribution of specified revenues on a countywide, per-pupil basis. Provides further duties of the county treasurer concerning each Fund and the allocation of moneys therein. Amends the School Code. Requires each school board to provide the county treasurer with the daily pupil attendance calculation on a monthly basis. Requires each county board to ensure compliance of the county treasurer with duties concerning the Countywide Personal Property Tax Distribution Fund and the Countywide Commercial and Industrial Property Tax Fund and the allocation of moneys therein.


LRB102 25918 RJF 35289 b

 

 

A BILL FOR

 

HB5120LRB102 25918 RJF 35289 b

1    AN ACT concerning finance.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Revenue Sharing Act is amended by
5changing Section 12 as follows:
 
6    (30 ILCS 115/12)  (from Ch. 85, par. 616)
7    Sec. 12. Personal Property Tax Replacement Fund. There is
8hereby created the Personal Property Tax Replacement Fund, a
9special fund in the State Treasury into which shall be paid all
10revenue realized:
11        (a) all amounts realized from the additional personal
12    property tax replacement income tax imposed by subsections
13    (c) and (d) of Section 201 of the Illinois Income Tax Act,
14    except for those amounts deposited into the Income Tax
15    Refund Fund pursuant to subsection (c) of Section 901 of
16    the Illinois Income Tax Act; and
17        (b) all amounts realized from the additional personal
18    property replacement invested capital taxes imposed by
19    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
20    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
21    Revenue Act, and Section 3 of the Water Company Invested
22    Capital Tax Act, and amounts payable to the Department of
23    Revenue under the Telecommunications Infrastructure

 

 

HB5120- 2 -LRB102 25918 RJF 35289 b

1    Maintenance Fee Act.
2    As soon as may be after the end of each month, the
3Department of Revenue shall certify to the Treasurer and the
4Comptroller the amount of all refunds paid out of the General
5Revenue Fund through the preceding month on account of
6overpayment of liability on taxes paid into the Personal
7Property Tax Replacement Fund. Upon receipt of such
8certification, the Treasurer and the Comptroller shall
9transfer the amount so certified from the Personal Property
10Tax Replacement Fund into the General Revenue Fund.
11    For every tax year ending prior to January 1, 2023, the The
12payments of revenue into the Personal Property Tax Replacement
13Fund shall be used exclusively for distribution to taxing
14districts, regional offices and officials, and local officials
15as provided in this Section and in the School Code, payment of
16the ordinary and contingent expenses of the Property Tax
17Appeal Board, payment of the expenses of the Department of
18Revenue incurred in administering the collection and
19distribution of monies paid into the Personal Property Tax
20Replacement Fund and transfers due to refunds to taxpayers for
21overpayment of liability for taxes paid into the Personal
22Property Tax Replacement Fund.
23    For every tax year ending on or after January 1, 2023 and
24prior to January 1, 2024, the payments of revenue into the
25Personal Property Tax Replacement Fund shall be split into 2
26segments on a 95% to 5% basis. The larger of the 2 segments

 

 

HB5120- 3 -LRB102 25918 RJF 35289 b

1shall be distributed under the law in place as of the effective
2date of this amendatory Act of the 102nd General Assembly, and
3the smaller of the 2 segments shall be paid to the Countywide
4Personal Property Tax Distribution Funds within each county.
5    For every tax year ending on or after January 1, 2024 and
6prior to January 1, 2025, the payments of revenue into the
7Personal Property Tax Replacement Fund shall be split into 2
8segments on a 90% to 10% basis. The larger of the 2 segments
9shall be distributed under the law in place as of the effective
10date of this amendatory Act of the 102nd General Assembly, and
11the smaller of the 2 segments shall be paid to the Countywide
12Personal Property Tax Distribution Funds within each county.
13    For every tax year ending on or after January 1, 2025 and
14prior to January 1, 2026, the payments of revenue into the
15Personal Property Tax Replacement Fund shall be split into 2
16segments on an 85% to 15% basis. The larger of the 2 segments
17shall be distributed under the law in place as of the effective
18date of this amendatory Act of the 102nd General Assembly, and
19the smaller of the 2 segments shall be paid to the Countywide
20Personal Property Tax Distribution Funds within each county.
21    For every tax year ending on or after January 1, 2026 and
22prior to January 1, 2027, the payments of revenue into the
23Personal Property Tax Replacement Fund shall be split into 2
24segments on an 80% to 20% basis. The larger of the 2 segments
25shall be distributed under the law in place as of the effective
26date of this amendatory Act of the 102nd General Assembly, and

 

 

HB5120- 4 -LRB102 25918 RJF 35289 b

1the smaller of the 2 segments shall be paid to the Countywide
2Personal Property Tax Distribution Funds within each county.
3    For every tax year ending on or after January 1, 2027 and
4prior to January 1, 2028, the payments of revenue into the
5Personal Property Tax Replacement Fund shall be split into 2
6segments on a 75% to 25% basis. The larger of the 2 segments
7shall be distributed under the law in place as of the effective
8date of this amendatory Act of the 102nd General Assembly, and
9the smaller of the 2 segments shall be paid to the Countywide
10Personal Property Tax Distribution Funds within each county.
11    For every tax year ending on or after January 1, 2028 and
12prior to January 1, 2029, the payments of revenue into the
13Personal Property Tax Replacement Fund shall be split into 2
14segments on a 70% to 30% basis. The larger of the 2 segments
15shall be distributed under the law in place as of the effective
16date of this amendatory Act of the 102nd General Assembly, and
17the smaller of the 2 segments shall be paid to the Countywide
18Personal Property Tax Distribution Funds within each county.
19    For every tax year ending on or after January 1, 2029 and
20prior to January 1, 2030, the payments of revenue into the
21Personal Property Tax Replacement Fund shall be split into 2
22segments on a 65% to 35% basis. The larger of the 2 segments
23shall be distributed under the law in place as of the effective
24date of this amendatory Act of the 102nd General Assembly, and
25the smaller of the 2 segments shall be paid to the Countywide
26Personal Property Tax Distribution Funds within each county.

 

 

HB5120- 5 -LRB102 25918 RJF 35289 b

1    For every tax year ending on or after January 1, 2030 and
2prior to January 1, 2031, the payments of revenue into the
3Personal Property Tax Replacement Fund shall be split into 2
4segments on a 60% to 40% basis. The larger of the 2 segments
5shall be distributed under the law in place as of the effective
6date of this amendatory Act of the 102nd General Assembly, and
7the smaller of the 2 segments shall be paid to the Countywide
8Personal Property Tax Distribution Funds within each county.
9    For every tax year ending on or after January 1, 2031 and
10prior to January 1, 2032, the payments of revenue into the
11Personal Property Tax Replacement Fund shall be split into 2
12segments on a 55% to 45% basis. The larger of the 2 segments
13shall be distributed under the law in place as of the effective
14date of this amendatory Act of the 102nd General Assembly, and
15the smaller of the 2 segments shall be paid to the Countywide
16Personal Property Tax Distribution Funds within each county.
17    For every tax year ending on or after January 1, 2032, the
18payments of revenue into the Personal Property Tax Replacement
19Fund shall be split into 2 segments on a 50% to 50% basis. One
20of the 2 segments shall be distributed under the law in place
21as of the effective date of this amendatory Act of the 102nd
22General Assembly, and the other segment shall be paid to the
23Countywide Personal Property Tax Distribution Funds within
24each county.
25    In addition, moneys in the Personal Property Tax
26Replacement Fund may be used to pay any of the following: (i)

 

 

HB5120- 6 -LRB102 25918 RJF 35289 b

1salary, stipends, and additional compensation as provided by
2law for chief election clerks, county clerks, and county
3recorders; (ii) costs associated with regional offices of
4education and educational service centers; (iii)
5reimbursements payable by the State Board of Elections under
6Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
7Election Code; (iv) expenses of the Illinois Educational Labor
8Relations Board; and (v) salary, personal services, and
9additional compensation as provided by law for court reporters
10under the Court Reporters Act.
11    As soon as may be after June 26, 1980 (the effective date
12of Public Act 81-1255), the Department of Revenue shall
13certify to the Treasurer the amount of net replacement revenue
14paid into the General Revenue Fund prior to that effective
15date from the additional tax imposed by Section 2a.1 of the
16Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;
17Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
18the Water Company Invested Capital Tax Act; amounts collected
19by the Department of Revenue under the Telecommunications
20Infrastructure Maintenance Fee Act; and the additional
21personal property tax replacement income tax imposed by the
22Illinois Income Tax Act, as amended by Public Act 81-1st
23Special Session-1. Net replacement revenue shall be defined as
24the total amount paid into and remaining in the General
25Revenue Fund as a result of those Acts minus the amount
26outstanding and obligated from the General Revenue Fund in

 

 

HB5120- 7 -LRB102 25918 RJF 35289 b

1state vouchers or warrants prior to June 26, 1980 (the
2effective date of Public Act 81-1255) as refunds to taxpayers
3for overpayment of liability under those Acts.
4    All interest earned by monies accumulated in the Personal
5Property Tax Replacement Fund shall be deposited in such Fund.
6All amounts allocated pursuant to this Section are
7appropriated on a continuing basis.
8    Prior to December 31, 1980, as soon as may be after the end
9of each quarter beginning with the quarter ending December 31,
101979, and on and after December 31, 1980, as soon as may be
11after January 1, March 1, April 1, May 1, July 1, August 1,
12October 1 and December 1 of each year, the Department of
13Revenue shall allocate to each taxing district as defined in
14Section 1-150 of the Property Tax Code, in accordance with the
15provisions of paragraph (2) of this Section the portion of the
16funds held in the Personal Property Tax Replacement Fund which
17is required to be distributed, as provided in paragraph (1),
18for each quarter. Provided, however, under no circumstances
19shall any taxing district during each of the first two years of
20distribution of the taxes imposed by Public Act 81-1st Special
21Session-1 be entitled to an annual allocation which is less
22than the funds such taxing district collected from the 1978
23personal property tax. Provided further that under no
24circumstances shall any taxing district during the third year
25of distribution of the taxes imposed by Public Act 81-1st
26Special Session-1 receive less than 60% of the funds such

 

 

HB5120- 8 -LRB102 25918 RJF 35289 b

1taxing district collected from the 1978 personal property tax.
2In the event that the total of the allocations made as above
3provided for all taxing districts, during either of such 3
4years, exceeds the amount available for distribution the
5allocation of each taxing district shall be proportionately
6reduced. Except as provided in Section 13 of this Act, the
7Department shall then certify, pursuant to appropriation, such
8allocations to the State Comptroller who shall pay over to the
9several taxing districts the respective amounts allocated to
10them.
11    Any township which receives an allocation based in whole
12or in part upon personal property taxes which it levied
13pursuant to Section 6-507 or 6-512 of the Illinois Highway
14Code and which was previously required to be paid over to a
15municipality shall immediately pay over to that municipality a
16proportionate share of the personal property replacement funds
17which such township receives.
18    Any municipality or township, other than a municipality
19with a population in excess of 500,000, which receives an
20allocation based in whole or in part on personal property
21taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
22the Illinois Local Library Act and which was previously
23required to be paid over to a public library shall immediately
24pay over to that library a proportionate share of the personal
25property tax replacement funds which such municipality or
26township receives; provided that if such a public library has

 

 

HB5120- 9 -LRB102 25918 RJF 35289 b

1converted to a library organized under the Illinois Public
2Library District Act, regardless of whether such conversion
3has occurred on, after or before January 1, 1988, such
4proportionate share shall be immediately paid over to the
5library district which maintains and operates the library.
6However, any library that has converted prior to January 1,
71988, and which hitherto has not received the personal
8property tax replacement funds, shall receive such funds
9commencing on January 1, 1988.
10    Any township which receives an allocation based in whole
11or in part on personal property taxes which it levied pursuant
12to Section 1c of the Public Graveyards Act and which taxes were
13previously required to be paid over to or used for such public
14cemetery or cemeteries shall immediately pay over to or use
15for such public cemetery or cemeteries a proportionate share
16of the personal property tax replacement funds which the
17township receives.
18    Any taxing district which receives an allocation based in
19whole or in part upon personal property taxes which it levied
20for another governmental body or school district in Cook
21County in 1976 or for another governmental body or school
22district in the remainder of the State in 1977 shall
23immediately pay over to that governmental body or school
24district the amount of personal property replacement funds
25which such governmental body or school district would receive
26directly under the provisions of paragraph (2) of this

 

 

HB5120- 10 -LRB102 25918 RJF 35289 b

1Section, had it levied its own taxes.
2        (1) The portion of the Personal Property Tax
3    Replacement Fund required to be distributed as of the time
4    allocation is required to be made shall be the amount
5    available in such Fund as of the time allocation is
6    required to be made.
7        The amount available for distribution shall be the
8    total amount in the fund at such time minus the necessary
9    administrative and other authorized expenses as limited by
10    the appropriation and the amount determined by: (a) $2.8
11    million for fiscal year 1981; (b) for fiscal year 1982,
12    .54% of the funds distributed from the fund during the
13    preceding fiscal year; (c) for fiscal year 1983 through
14    fiscal year 1988, .54% of the funds distributed from the
15    fund during the preceding fiscal year less .02% of such
16    fund for fiscal year 1983 and less .02% of such funds for
17    each fiscal year thereafter; (d) for fiscal year 1989
18    through fiscal year 2011 no more than 105% of the actual
19    administrative expenses of the prior fiscal year; (e) for
20    fiscal year 2012 and beyond, a sufficient amount to pay
21    (i) stipends, additional compensation, salary
22    reimbursements, and other amounts directed to be paid out
23    of this Fund for local officials as authorized or required
24    by statute and (ii) the ordinary and contingent expenses
25    of the Property Tax Appeal Board and the expenses of the
26    Department of Revenue incurred in administering the

 

 

HB5120- 11 -LRB102 25918 RJF 35289 b

1    collection and distribution of moneys paid into the Fund;
2    (f) for fiscal years 2012 and 2013 only, a sufficient
3    amount to pay stipends, additional compensation, salary
4    reimbursements, and other amounts directed to be paid out
5    of this Fund for regional offices and officials as
6    authorized or required by statute; or (g) for fiscal years
7    2018 through 2022 only, a sufficient amount to pay amounts
8    directed to be paid out of this Fund for public community
9    college base operating grants and local health protection
10    grants to certified local health departments as authorized
11    or required by appropriation or statute. Such portion of
12    the fund shall be determined after the transfer into the
13    General Revenue Fund due to refunds, if any, paid from the
14    General Revenue Fund during the preceding quarter. If at
15    any time, for any reason, there is insufficient amount in
16    the Personal Property Tax Replacement Fund for payments
17    for regional offices and officials or local officials or
18    payment of costs of administration or for transfers due to
19    refunds at the end of any particular month, the amount of
20    such insufficiency shall be carried over for the purposes
21    of payments for regional offices and officials, local
22    officials, transfers into the General Revenue Fund, and
23    costs of administration to the following month or months.
24    Net replacement revenue held, and defined above, shall be
25    transferred by the Treasurer and Comptroller to the
26    Personal Property Tax Replacement Fund within 10 days of

 

 

HB5120- 12 -LRB102 25918 RJF 35289 b

1    such certification.
2        (2) Each quarterly allocation shall first be
3    apportioned in the following manner: 51.65% for taxing
4    districts in Cook County and 48.35% for taxing districts
5    in the remainder of the State.
6    The Personal Property Replacement Ratio of each taxing
7district outside Cook County shall be the ratio which the Tax
8Base of that taxing district bears to the Downstate Tax Base.
9The Tax Base of each taxing district outside of Cook County is
10the personal property tax collections for that taxing district
11for the 1977 tax year. The Downstate Tax Base is the personal
12property tax collections for all taxing districts in the State
13outside of Cook County for the 1977 tax year. The Department of
14Revenue shall have authority to review for accuracy and
15completeness the personal property tax collections for each
16taxing district outside Cook County for the 1977 tax year.
17    The Personal Property Replacement Ratio of each Cook
18County taxing district shall be the ratio which the Tax Base of
19that taxing district bears to the Cook County Tax Base. The Tax
20Base of each Cook County taxing district is the personal
21property tax collections for that taxing district for the 1976
22tax year. The Cook County Tax Base is the personal property tax
23collections for all taxing districts in Cook County for the
241976 tax year. The Department of Revenue shall have authority
25to review for accuracy and completeness the personal property
26tax collections for each taxing district within Cook County

 

 

HB5120- 13 -LRB102 25918 RJF 35289 b

1for the 1976 tax year.
2    For all purposes of this Section 12, amounts paid to a
3taxing district for such tax years as may be applicable by a
4foreign corporation under the provisions of Section 7-202 of
5the Public Utilities Act, as amended, shall be deemed to be
6personal property taxes collected by such taxing district for
7such tax years as may be applicable. The Director shall
8determine from the Illinois Commerce Commission, for any tax
9year as may be applicable, the amounts so paid by any such
10foreign corporation to any and all taxing districts. The
11Illinois Commerce Commission shall furnish such information to
12the Director. For all purposes of this Section 12, the
13Director shall deem such amounts to be collected personal
14property taxes of each such taxing district for the applicable
15tax year or years.
16    Taxing districts located both in Cook County and in one or
17more other counties shall receive both a Cook County
18allocation and a Downstate allocation determined in the same
19way as all other taxing districts.
20    If any taxing district in existence on July 1, 1979 ceases
21to exist, or discontinues its operations, its Tax Base shall
22thereafter be deemed to be zero. If the powers, duties and
23obligations of the discontinued taxing district are assumed by
24another taxing district, the Tax Base of the discontinued
25taxing district shall be added to the Tax Base of the taxing
26district assuming such powers, duties and obligations.

 

 

HB5120- 14 -LRB102 25918 RJF 35289 b

1    If two or more taxing districts in existence on July 1,
21979, or a successor or successors thereto shall consolidate
3into one taxing district, the Tax Base of such consolidated
4taxing district shall be the sum of the Tax Bases of each of
5the taxing districts which have consolidated.
6    If a single taxing district in existence on July 1, 1979,
7or a successor or successors thereto shall be divided into two
8or more separate taxing districts, the tax base of the taxing
9district so divided shall be allocated to each of the
10resulting taxing districts in proportion to the then current
11equalized assessed value of each resulting taxing district.
12    If a portion of the territory of a taxing district is
13disconnected and annexed to another taxing district of the
14same type, the Tax Base of the taxing district from which
15disconnection was made shall be reduced in proportion to the
16then current equalized assessed value of the disconnected
17territory as compared with the then current equalized assessed
18value within the entire territory of the taxing district prior
19to disconnection, and the amount of such reduction shall be
20added to the Tax Base of the taxing district to which
21annexation is made.
22    If a community college district is created after July 1,
231979, beginning on January 1, 1996 (the effective date of
24Public Act 89-327), its Tax Base shall be 3.5% of the sum of
25the personal property tax collected for the 1977 tax year
26within the territorial jurisdiction of the district.

 

 

HB5120- 15 -LRB102 25918 RJF 35289 b

1    The amounts allocated and paid to taxing districts
2pursuant to the provisions of Public Act 81-1st Special
3Session-1 shall be deemed to be substitute revenues for the
4revenues derived from taxes imposed on personal property
5pursuant to the provisions of the "Revenue Act of 1939" or "An
6Act for the assessment and taxation of private car line
7companies", approved July 22, 1943, as amended, or Section 414
8of the Illinois Insurance Code, prior to the abolition of such
9taxes and shall be used for the same purposes as the revenues
10derived from ad valorem taxes on real estate.
11    Monies received by any taxing districts from the Personal
12Property Tax Replacement Fund shall be first applied toward
13payment of the proportionate amount of debt service which was
14previously levied and collected from extensions against
15personal property on bonds outstanding as of December 31, 1978
16and next applied toward payment of the proportionate share of
17the pension or retirement obligations of the taxing district
18which were previously levied and collected from extensions
19against personal property. For each such outstanding bond
20issue, the County Clerk shall determine the percentage of the
21debt service which was collected from extensions against real
22estate in the taxing district for 1978 taxes payable in 1979,
23as related to the total amount of such levies and collections
24from extensions against both real and personal property. For
251979 and subsequent years' taxes, the County Clerk shall levy
26and extend taxes against the real estate of each taxing

 

 

HB5120- 16 -LRB102 25918 RJF 35289 b

1district which will yield the said percentage or percentages
2of the debt service on such outstanding bonds. The balance of
3the amount necessary to fully pay such debt service shall
4constitute a first and prior lien upon the monies received by
5each such taxing district through the Personal Property Tax
6Replacement Fund and shall be first applied or set aside for
7such purpose. In counties having fewer than 3,000,000
8inhabitants, the amendments to this paragraph as made by
9Public Act 81-1255 shall be first applicable to 1980 taxes to
10be collected in 1981.
11(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;
12102-16, eff. 6-17-21.)
 
13    Section 10. The Property Tax Code is amended by adding
14Section 20-37 as follows:
 
15    (35 ILCS 200/20-37 new)
16    Sec. 20-37. Commercial and industrial property tax revenue
17sharing. Notwithstanding any provision of law to the contrary,
18all tax revenue collected by the county collector from holders
19of commercial and industrial property shall be distributed to
20the Countywide Commercial and Industrial Property Tax Fund of
21each county for use by school districts as provided in this
22Section.
23    For every tax year ending on or after January 1, 2023 and
24prior to January 1, 2024, the payments of commercial and

 

 

HB5120- 17 -LRB102 25918 RJF 35289 b

1industrial property tax revenue shall be split into 2 segments
2on a 95% to 5% basis. The larger of the 2 segments shall be
3distributed under the law in place as of the effective date of
4this amendatory Act of the 102nd General Assembly, and the
5smaller of the 2 segments shall be paid to the Countywide
6Commercial and Industrial Property Tax Funds within each
7county.
8    For every tax year ending on or after January 1, 2024 and
9prior to January 1, 2025, the payments of commercial and
10industrial property tax revenue shall be split into 2 segments
11on a 90% to 10% basis. The larger of the 2 segments shall be
12distributed under the law in place as of the effective date of
13this amendatory Act of the 102nd General Assembly, and the
14smaller of the 2 segments shall be paid to the Countywide
15Commercial and Industrial Property Tax Funds within each
16county.
17    For every tax year ending on or after January 1, 2025 and
18prior to January 1, 2026, the payments of commercial and
19industrial property tax revenue shall be split into 2 segments
20on an 85% to 15% basis. The larger of the 2 segments shall be
21distributed under the law in place as of the effective date of
22this amendatory Act of the 102nd General Assembly, and the
23smaller of the 2 segments shall be paid to the Countywide
24Commercial and Industrial Property Tax Funds within each
25county.
26    For every tax year ending on or after January 1, 2026 and

 

 

HB5120- 18 -LRB102 25918 RJF 35289 b

1prior to January 1, 2027, the payments of commercial and
2industrial property tax revenue shall be split into 2 segments
3on an 80% to 20% basis. The larger of the 2 segments shall be
4distributed under the law in place as of the effective date of
5this amendatory Act of the 102nd General Assembly, and the
6smaller of the 2 segments shall be paid to the Countywide
7Commercial and Industrial Property Tax Funds within each
8county.
9    For every tax year ending on or after January 1, 2027 and
10prior to January 1, 2028, the payments of commercial and
11industrial property tax revenue shall be split into 2 segments
12on a 75% to 25% basis. The larger of the 2 segments shall be
13distributed under the law in place as of the effective date of
14this amendatory Act of the 102nd General Assembly, and the
15smaller of the 2 segments shall be paid to the Countywide
16Commercial and Industrial Property Tax Funds within each
17county.
18    For every tax year ending on or after January 1, 2028 and
19prior to January 1, 2029, the payments of commercial and
20industrial property tax revenue shall be split into 2 segments
21on a 70% to 30% basis. The larger of the 2 segments shall be
22distributed under the law in place as of the effective date of
23this amendatory Act of the 102nd General Assembly, and the
24smaller of the 2 segments shall be paid to the Countywide
25Commercial and Industrial Property Tax Funds within each
26county.

 

 

HB5120- 19 -LRB102 25918 RJF 35289 b

1    For every tax year ending on or after January 1, 2029 and
2prior to January 1, 2030, the payments of commercial and
3industrial property tax revenue shall be split into 2 segments
4on a 65% to 35% basis. The larger of the 2 segments shall be
5distributed under the law in place as of the effective date of
6this amendatory Act of the 102nd General Assembly, and the
7smaller of the 2 segments shall be paid to the Countywide
8Commercial and Industrial Property Tax Funds within each
9county.
10    For every tax year ending on or after January 1, 2030 and
11prior to January 1, 2031, the payments of commercial and
12industrial property tax revenue shall be split into 2 segments
13on a 60% to 40% basis. The larger of the 2 segments shall be
14distributed under the law in place as of the effective date of
15this amendatory Act of the 102nd General Assembly, and the
16smaller of the 2 segments shall be paid to the Countywide
17Commercial and Industrial Property Tax Funds within each
18county.
19    For every tax year ending on or after January 1, 2031 and
20prior to January 1, 2032, the payments of commercial and
21industrial property tax revenue shall be split into 2 segments
22on a 55% to 45% basis. The larger of the 2 segments shall be
23distributed under the law in place as of the effective date of
24this amendatory Act of the 102nd General Assembly, and the
25smaller of the 2 segments shall be paid to the Countywide
26Commercial and Industrial Property Tax Funds within each

 

 

HB5120- 20 -LRB102 25918 RJF 35289 b

1county.
2    For every tax year ending on or after January 1, 2032, the
3payments of commercial and industrial property tax revenue
4shall be split into 2 segments on a 50% to 50% basis. One of
5the 2 segments shall be distributed under the law in place as
6of the effective date of this amendatory Act of the 102nd
7General Assembly, and the other segment shall be paid to the
8Countywide Commercial and Industrial Property Tax Funds within
9each county.
 
10    Section 15. The Counties Code is amended by adding
11Sections 3-10014.5 and 3-10014.6 as follows:
 
12    (55 ILCS 5/3-10014.5 new)
13    Sec. 3-10014.5. Countywide Personal Property Tax
14Distribution Fund; payment of money.
15    (a) Each county treasurer shall create and maintain a
16separate Countywide Personal Property Tax Distribution Fund.
17Moneys within this Fund shall be used exclusively for the
18purposes described in this Section.
19    (b) The Countywide Personal Property Tax Distribution Fund
20shall serve, in each county, as a distribution fund for the
21distribution of a segment of corporate personal property tax
22revenues on a countywide, per-pupil basis.
23    (c) The county treasurer shall determine, based upon the
24daily pupil attendance calculation, the headcount from within

 

 

HB5120- 21 -LRB102 25918 RJF 35289 b

1that county of every pupil in a school district that is
2contained, or partially contained, within the county. After
3making this calculation, the county treasurer shall divide all
4moneys within the Countywide Personal Property Tax
5Distribution Fund between the school districts on a per-pupil
6basis, and shall quarterly transfer the moneys so divided to
7each school district no later than February 1, May 1, August 1,
8and November 1 of each calendar year.
9    (d) For each transfer, the 3 most recent monthly daily
10pupil attendance calculations, as reported to each county
11treasurer under the provisions of Section 10-19.05 of the
12School Code, shall be used to complete the calculation and
13accomplish the transfer.
14    (e) For the purpose of this Section, "daily pupil
15attendance calculation" has the meaning provided in Section
1610-19.05 of the School Code.
 
17    (55 ILCS 5/3-10014.6 new)
18    Sec. 3-10014.6. Countywide Commercial and Industrial
19Property Tax Fund; payment of money.
20    (a) Each county treasurer shall create and maintain a
21separate Countywide Commercial and Industrial Property Tax
22Fund. Moneys within this Fund shall be used exclusively for
23the purposes described in this Section.
24    (b) The Countywide Commercial and Industrial Property Tax
25Fund shall serve, in each county, as a distribution fund for

 

 

HB5120- 22 -LRB102 25918 RJF 35289 b

1the distribution of a segment of commercial and industrial
2property tax revenues on a countywide, per-pupil basis.
3    (c) The county treasurer shall determine, based upon the
4daily pupil attendance calculation, the headcount from within
5that county of every pupil in a school district that is
6contained, or partially contained, within the county. After
7making this calculation, the county treasurer shall divide all
8moneys within the Countywide Commercial and Industrial
9Property Tax Fund between the school districts on a per-pupil
10basis, and shall quarterly transfer the moneys so divided to
11each school district no later than February 1, May 1, August 1,
12and November 1 of each calendar year.
13    (d) For each transfer, the 3 most recent monthly daily
14pupil attendance calculations, as reported to each county
15treasurer under the provisions of Section 10-19.05 of the
16School Code, shall be used to complete the calculation and
17accomplish the transfer.
18    (e) For the purpose of this Section, "daily pupil
19attendance calculation" has the meaning provided in Section
2010-19.05 of the School Code.
 
21    Section 20. The School Code is amended by changing Section
2210-19.05 and by adding Section 4-13 as follows:
 
23    (105 ILCS 5/4-13 new)
24    Sec. 4-13. Personal property tax distribution compliance.

 

 

HB5120- 23 -LRB102 25918 RJF 35289 b

1The county board shall ensure compliance of the county
2treasurer with duties concerning the Countywide Personal
3Property Tax Distribution Fund and the Countywide Commercial
4and Industrial Property Tax Fund, and the allocation of moneys
5therein, as provided under Sections 3-10014.5 and 3-10014.6 of
6the Counties Code.
 
7    (105 ILCS 5/10-19.05)
8    Sec. 10-19.05. Daily pupil attendance calculation.
9    (a) Except as otherwise provided in this Section, for a
10pupil of legal school age and in kindergarten or any of grades
111 through 12, a day of attendance shall be counted only for
12sessions of not less than 5 clock hours of school work per day
13under direct supervision of (i) teachers or (ii) non-teaching
14personnel or volunteer personnel when engaging in non-teaching
15duties and supervising in those instances specified in
16subsection (a) of Section 10-22.34 and paragraph 10 of Section
1734-18. Days of attendance by pupils through verified
18participation in an e-learning program adopted by a school
19board and verified by the regional office of education or
20intermediate service center for the school district under
21Section 10-20.56 of this Code shall be considered as full days
22of attendance under this Section.
23    (b) A pupil regularly enrolled in a public school for only
24a part of the school day may be counted on the basis of
25one-sixth of a school day for every class hour of instruction

 

 

HB5120- 24 -LRB102 25918 RJF 35289 b

1of 40 minutes or more attended pursuant to such enrollment,
2unless a pupil is enrolled in a block-schedule format of 80
3minutes or more of instruction, in which case the pupil may be
4counted on the basis of the proportion of minutes of school
5work completed each day to the minimum number of minutes that
6school work is required to be held that day.
7    (c) A session of 4 or more clock hours may be counted as a
8day of attendance upon certification by the regional
9superintendent of schools and approval by the State
10Superintendent of Education to the extent that the district
11has been forced to use daily multiple sessions.
12    (d) A session of 3 or more clock hours may be counted as a
13day of attendance (1) when the remainder of the school day or
14at least 2 hours in the evening of that day is utilized for an
15in-service training program for teachers, up to a maximum of
1610 days per school year, provided that a district conducts an
17in-service training program for teachers in accordance with
18Section 10-22.39 of this Code, or, in lieu of 4 such days, 2
19full days may be used, in which event each such day may be
20counted as a day required for a legal school calendar pursuant
21to Section 10-19 of this Code; (2) when, of the 5 days allowed
22under item (1), a maximum of 4 days are used for parent-teacher
23conferences, or, in lieu of 4 such days, 2 full days are used,
24in which case each such day may be counted as a calendar day
25required under Section 10-19 of this Code, provided that the
26full-day, parent-teacher conference consists of (i) a minimum

 

 

HB5120- 25 -LRB102 25918 RJF 35289 b

1of 5 clock hours of parent-teacher conferences, (ii) both a
2minimum of 2 clock hours of parent-teacher conferences held in
3the evening following a full day of student attendance and a
4minimum of 3 clock hours of parent-teacher conferences held on
5the day immediately following evening parent-teacher
6conferences, or (iii) multiple parent-teacher conferences held
7in the evenings following full days of student attendance in
8which the time used for the parent-teacher conferences is
9equivalent to a minimum of 5 clock hours; and (3) when days in
10addition to those provided in items (1) and (2) are scheduled
11by a school pursuant to its school improvement plan adopted
12under Article 34 or its revised or amended school improvement
13plan adopted under Article 2, provided that (i) such sessions
14of 3 or more clock hours are scheduled to occur at regular
15intervals, (ii) the remainder of the school days in which such
16sessions occur are utilized for in-service training programs
17or other staff development activities for teachers, and (iii)
18a sufficient number of minutes of school work under the direct
19supervision of teachers are added to the school days between
20such regularly scheduled sessions to accumulate not less than
21the number of minutes by which such sessions of 3 or more clock
22hours fall short of 5 clock hours. Days scheduled for
23in-service training programs, staff development activities, or
24parent-teacher conferences may be scheduled separately for
25different grade levels and different attendance centers of the
26district.

 

 

HB5120- 26 -LRB102 25918 RJF 35289 b

1    (e) A session of not less than one clock hour of teaching
2hospitalized or homebound pupils on-site or by telephone to
3the classroom may be counted as a half day of attendance;
4however, these pupils must receive 4 or more clock hours of
5instruction to be counted for a full day of attendance.
6    (f) A session of at least 4 clock hours may be counted as a
7day of attendance for first grade pupils and pupils in
8full-day kindergartens, and a session of 2 or more hours may be
9counted as a half day of attendance by pupils in kindergartens
10that provide only half days of attendance.
11    (g) For children with disabilities who are below the age
12of 6 years and who cannot attend 2 or more clock hours because
13of their disability or immaturity, a session of not less than
14one clock hour may be counted as a half day of attendance;
15however, for such children whose educational needs require a
16session of 4 or more clock hours, a session of at least 4 clock
17hours may be counted as a full day of attendance.
18    (h) A recognized kindergarten that provides for only a
19half day of attendance by each pupil shall not have more than
20one half day of attendance counted in any one day. However,
21kindergartens may count 2 and a half days of attendance in any
225 consecutive school days. When a pupil attends such a
23kindergarten for 2 half days on any one school day, the pupil
24shall have the following day as a day absent from school,
25unless the school district obtains permission in writing from
26the State Superintendent of Education. Attendance at

 

 

HB5120- 27 -LRB102 25918 RJF 35289 b

1kindergartens that provide for a full day of attendance by
2each pupil shall be counted the same as attendance by first
3grade pupils. Only the first year of attendance in one
4kindergarten shall be counted, except in the case of children
5who entered the kindergarten in their fifth year whose
6educational development requires a second year of kindergarten
7as determined under rules of the State Board of Education.
8    (i) On the days when the State's final accountability
9assessment is administered under subsection (c) of Section
102-3.64a-5 of this Code, the day of attendance for a pupil whose
11school day must be shortened to accommodate required testing
12procedures may be less than 5 clock hours and shall be counted
13toward the 176 days of actual pupil attendance required under
14Section 10-19 of this Code, provided that a sufficient number
15of minutes of school work in excess of 5 clock hours are first
16completed on other school days to compensate for the loss of
17school work on the examination days.
18    (j) Pupils enrolled in a remote educational program
19established under Section 10-29 of this Code may be counted on
20the basis of a one-fifth day of attendance for every clock hour
21of instruction attended in the remote educational program,
22provided that, in any month, the school district may not claim
23for a student enrolled in a remote educational program more
24days of attendance than the maximum number of days of
25attendance the district can claim (i) for students enrolled in
26a building holding year-round classes if the student is

 

 

HB5120- 28 -LRB102 25918 RJF 35289 b

1classified as participating in the remote educational program
2on a year-round schedule or (ii) for students enrolled in a
3building not holding year-round classes if the student is not
4classified as participating in the remote educational program
5on a year-round schedule.
6    (j-5) The clock hour requirements of subsections (a)
7through (j) of this Section do not apply if the Governor has
8declared a disaster due to a public health emergency pursuant
9to Section 7 of the Illinois Emergency Management Agency Act.
10The State Superintendent of Education may establish minimum
11clock hour requirements under Sections 10-30 and 34-18.66 if
12the Governor has declared a disaster due to a public health
13emergency pursuant to Section 7 of the Illinois Emergency
14Management Agency Act.
15    (k) Pupil participation in any of the following activities
16shall be counted toward the calculation of clock hours of
17school work per day:
18        (1) Instruction in a college course in which a student
19    is dually enrolled for both high school credit and college
20    credit.
21        (2) Participation in a Supervised Career Development
22    Experience, as defined in Section 10 of the Postsecondary
23    and Workforce Readiness Act, in which student
24    participation and learning outcomes are supervised by an
25    educator licensed under Article 21B.
26        (3) Participation in a youth apprenticeship, as

 

 

HB5120- 29 -LRB102 25918 RJF 35289 b

1    jointly defined in rules of the State Board of Education
2    and Department of Commerce and Economic Opportunity, in
3    which student participation and outcomes are supervised by
4    an educator licensed under Article 21B.
5        (4) Participation in a blended learning program
6    approved by the school district in which course content,
7    student evaluation, and instructional methods are
8    supervised by an educator licensed under Article 21B.
9    (l) Any daily pupil attendance calculation performed by a
10school board shall be shared with the appropriate county
11treasurer on the 15th day of each month. The school board shall
12also cooperate with the county treasurer to enable the county
13treasurer to fulfill the duties regarding the Countywide
14Personal Property Tax Distribution Fund and the Countywide
15Commercial and Industrial Property Tax Fund as provided under
16Sections 3-10014.5 and 3-10014.6 of the Counties Code. If a
17school district is divided between more than one county, the
18duty to cooperate shall be in force even if the school board is
19headquartered in one county and the county treasurer holds
20office in another county.
21(Source: P.A. 101-12, eff. 7-1-19; 101-643, eff. 6-18-20.)