HB5826 EngrossedLRB097 19949 AMC 65241 b

1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The School Code is amended by changing Section
518-8.05 as follows:
 
6    (105 ILCS 5/18-8.05)
7    Sec. 18-8.05. Basis for apportionment of general State
8financial aid and supplemental general State aid to the common
9schools for the 1998-1999 and subsequent school years.
 
10(A) General Provisions.
11    (1) The provisions of this Section apply to the 1998-1999
12and subsequent school years. The system of general State
13financial aid provided for in this Section is designed to
14assure that, through a combination of State financial aid and
15required local resources, the financial support provided each
16pupil in Average Daily Attendance equals or exceeds a
17prescribed per pupil Foundation Level. This formula approach
18imputes a level of per pupil Available Local Resources and
19provides for the basis to calculate a per pupil level of
20general State financial aid that, when added to Available Local
21Resources, equals or exceeds the Foundation Level. The amount
22of per pupil general State financial aid for school districts,

 

 

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1in general, varies in inverse relation to Available Local
2Resources. Per pupil amounts are based upon each school
3district's Average Daily Attendance as that term is defined in
4this Section.
5    (2) In addition to general State financial aid, school
6districts with specified levels or concentrations of pupils
7from low income households are eligible to receive supplemental
8general State financial aid grants as provided pursuant to
9subsection (H). The supplemental State aid grants provided for
10school districts under subsection (H) shall be appropriated for
11distribution to school districts as part of the same line item
12in which the general State financial aid of school districts is
13appropriated under this Section.
14    (3) To receive financial assistance under this Section,
15school districts are required to file claims with the State
16Board of Education, subject to the following requirements:
17        (a) Any school district which fails for any given
18    school year to maintain school as required by law, or to
19    maintain a recognized school is not eligible to file for
20    such school year any claim upon the Common School Fund. In
21    case of nonrecognition of one or more attendance centers in
22    a school district otherwise operating recognized schools,
23    the claim of the district shall be reduced in the
24    proportion which the Average Daily Attendance in the
25    attendance center or centers bear to the Average Daily
26    Attendance in the school district. A "recognized school"

 

 

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1    means any public school which meets the standards as
2    established for recognition by the State Board of
3    Education. A school district or attendance center not
4    having recognition status at the end of a school term is
5    entitled to receive State aid payments due upon a legal
6    claim which was filed while it was recognized.
7        (b) School district claims filed under this Section are
8    subject to Sections 18-9 and 18-12, except as otherwise
9    provided in this Section.
10        (c) If a school district operates a full year school
11    under Section 10-19.1, the general State aid to the school
12    district shall be determined by the State Board of
13    Education in accordance with this Section as near as may be
14    applicable.
15        (d) (Blank).
16    (4) Except as provided in subsections (H) and (L), the
17board of any district receiving any of the grants provided for
18in this Section may apply those funds to any fund so received
19for which that board is authorized to make expenditures by law.
20    School districts are not required to exert a minimum
21Operating Tax Rate in order to qualify for assistance under
22this Section.
23    (5) As used in this Section the following terms, when
24capitalized, shall have the meaning ascribed herein:
25        (a) "Average Daily Attendance": A count of pupil
26    attendance in school, averaged as provided for in

 

 

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1    subsection (C) and utilized in deriving per pupil financial
2    support levels.
3        (b) "Available Local Resources": A computation of
4    local financial support, calculated on the basis of Average
5    Daily Attendance and derived as provided pursuant to
6    subsection (D).
7        (c) "Corporate Personal Property Replacement Taxes":
8    Funds paid to local school districts pursuant to "An Act in
9    relation to the abolition of ad valorem personal property
10    tax and the replacement of revenues lost thereby, and
11    amending and repealing certain Acts and parts of Acts in
12    connection therewith", certified August 14, 1979, as
13    amended (Public Act 81-1st S.S.-1).
14        (d) "Foundation Level": A prescribed level of per pupil
15    financial support as provided for in subsection (B).
16        (e) "Operating Tax Rate": All school district property
17    taxes extended for all purposes, except Bond and Interest,
18    Summer School, Rent, Capital Improvement, and Vocational
19    Education Building purposes.
 
20(B) Foundation Level.
21    (1) The Foundation Level is a figure established by the
22State representing the minimum level of per pupil financial
23support that should be available to provide for the basic
24education of each pupil in Average Daily Attendance. As set
25forth in this Section, each school district is assumed to exert

 

 

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1a sufficient local taxing effort such that, in combination with
2the aggregate of general State financial aid provided the
3district, an aggregate of State and local resources are
4available to meet the basic education needs of pupils in the
5district.
6    (2) For the 1998-1999 school year, the Foundation Level of
7support is $4,225. For the 1999-2000 school year, the
8Foundation Level of support is $4,325. For the 2000-2001 school
9year, the Foundation Level of support is $4,425. For the
102001-2002 school year and 2002-2003 school year, the Foundation
11Level of support is $4,560. For the 2003-2004 school year, the
12Foundation Level of support is $4,810. For the 2004-2005 school
13year, the Foundation Level of support is $4,964. For the
142005-2006 school year, the Foundation Level of support is
15$5,164. For the 2006-2007 school year, the Foundation Level of
16support is $5,334. For the 2007-2008 school year, the
17Foundation Level of support is $5,734. For the 2008-2009 school
18year, the Foundation Level of support is $5,959.
19    (3) For the 2009-2010 school year and each school year
20thereafter, the Foundation Level of support is $6,119 or such
21greater amount as may be established by law by the General
22Assembly.
 
23(C) Average Daily Attendance.
24    (1) For purposes of calculating general State aid pursuant
25to subsection (E), an Average Daily Attendance figure shall be

 

 

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1utilized. The Average Daily Attendance figure for formula
2calculation purposes shall be the monthly average of the actual
3number of pupils in attendance of each school district, as
4further averaged for the best 3 months of pupil attendance for
5each school district. In compiling the figures for the number
6of pupils in attendance, school districts and the State Board
7of Education shall, for purposes of general State aid funding,
8conform attendance figures to the requirements of subsection
9(F).
10    (2) The Average Daily Attendance figures utilized in
11subsection (E) shall be the requisite attendance data for the
12school year immediately preceding the school year for which
13general State aid is being calculated or the average of the
14attendance data for the 3 preceding school years, whichever is
15greater. The Average Daily Attendance figures utilized in
16subsection (H) shall be the requisite attendance data for the
17school year immediately preceding the school year for which
18general State aid is being calculated.
 
19(D) Available Local Resources.
20    (1) For purposes of calculating general State aid pursuant
21to subsection (E), a representation of Available Local
22Resources per pupil, as that term is defined and determined in
23this subsection, shall be utilized. Available Local Resources
24per pupil shall include a calculated dollar amount representing
25local school district revenues from local property taxes and

 

 

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1from Corporate Personal Property Replacement Taxes, expressed
2on the basis of pupils in Average Daily Attendance. Calculation
3of Available Local Resources shall exclude any tax amnesty
4funds received as a result of Public Act 93-26.
5    (2) In determining a school district's revenue from local
6property taxes, the State Board of Education shall utilize the
7equalized assessed valuation of all taxable property of each
8school district as of September 30 of the previous year. The
9equalized assessed valuation utilized shall be obtained and
10determined as provided in subsection (G).
11    (3) For school districts maintaining grades kindergarten
12through 12, local property tax revenues per pupil shall be
13calculated as the product of the applicable equalized assessed
14valuation for the district multiplied by 3.00%, and divided by
15the district's Average Daily Attendance figure. For school
16districts maintaining grades kindergarten through 8, local
17property tax revenues per pupil shall be calculated as the
18product of the applicable equalized assessed valuation for the
19district multiplied by 2.30%, and divided by the district's
20Average Daily Attendance figure. For school districts
21maintaining grades 9 through 12, local property tax revenues
22per pupil shall be the applicable equalized assessed valuation
23of the district multiplied by 1.05%, and divided by the
24district's Average Daily Attendance figure.
25    For partial elementary unit districts created pursuant to
26Article 11E of this Code, local property tax revenues per pupil

 

 

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1shall be calculated as the product of the equalized assessed
2valuation for property within the partial elementary unit
3district for elementary purposes, as defined in Article 11E of
4this Code, multiplied by 2.06% and divided by the district's
5Average Daily Attendance figure, plus the product of the
6equalized assessed valuation for property within the partial
7elementary unit district for high school purposes, as defined
8in Article 11E of this Code, multiplied by 0.94% and divided by
9the district's Average Daily Attendance figure.
10    (4) The Corporate Personal Property Replacement Taxes paid
11to each school district during the calendar year one year
12before the calendar year in which a school year begins, divided
13by the Average Daily Attendance figure for that district, shall
14be added to the local property tax revenues per pupil as
15derived by the application of the immediately preceding
16paragraph (3). The sum of these per pupil figures for each
17school district shall constitute Available Local Resources as
18that term is utilized in subsection (E) in the calculation of
19general State aid.
 
20(E) Computation of General State Aid.
21    (1) For each school year, the amount of general State aid
22allotted to a school district shall be computed by the State
23Board of Education as provided in this subsection.
24    (2) For any school district for which Available Local
25Resources per pupil is less than the product of 0.93 times the

 

 

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1Foundation Level, general State aid for that district shall be
2calculated as an amount equal to the Foundation Level minus
3Available Local Resources, multiplied by the Average Daily
4Attendance of the school district.
5    (3) For any school district for which Available Local
6Resources per pupil is equal to or greater than the product of
70.93 times the Foundation Level and less than the product of
81.75 times the Foundation Level, the general State aid per
9pupil shall be a decimal proportion of the Foundation Level
10derived using a linear algorithm. Under this linear algorithm,
11the calculated general State aid per pupil shall decline in
12direct linear fashion from 0.07 times the Foundation Level for
13a school district with Available Local Resources equal to the
14product of 0.93 times the Foundation Level, to 0.05 times the
15Foundation Level for a school district with Available Local
16Resources equal to the product of 1.75 times the Foundation
17Level. The allocation of general State aid for school districts
18subject to this paragraph 3 shall be the calculated general
19State aid per pupil figure multiplied by the Average Daily
20Attendance of the school district.
21    (4) For any school district for which Available Local
22Resources per pupil equals or exceeds the product of 1.75 times
23the Foundation Level, the general State aid for the school
24district shall be calculated as the product of $218 multiplied
25by the Average Daily Attendance of the school district.
26    (5) The amount of general State aid allocated to a school

 

 

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1district for the 1999-2000 school year meeting the requirements
2set forth in paragraph (4) of subsection (G) shall be increased
3by an amount equal to the general State aid that would have
4been received by the district for the 1998-1999 school year by
5utilizing the Extension Limitation Equalized Assessed
6Valuation as calculated in paragraph (4) of subsection (G) less
7the general State aid allotted for the 1998-1999 school year.
8This amount shall be deemed a one time increase, and shall not
9affect any future general State aid allocations.
 
10(F) Compilation of Average Daily Attendance.
11    (1) Each school district shall, by July 1 of each year,
12submit to the State Board of Education, on forms prescribed by
13the State Board of Education, attendance figures for the school
14year that began in the preceding calendar year. The attendance
15information so transmitted shall identify the average daily
16attendance figures for each month of the school year. Beginning
17with the general State aid claim form for the 2002-2003 school
18year, districts shall calculate Average Daily Attendance as
19provided in subdivisions (a), (b), and (c) of this paragraph
20(1).
21        (a) In districts that do not hold year-round classes,
22    days of attendance in August shall be added to the month of
23    September and any days of attendance in June shall be added
24    to the month of May.
25        (b) In districts in which all buildings hold year-round

 

 

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1    classes, days of attendance in July and August shall be
2    added to the month of September and any days of attendance
3    in June shall be added to the month of May.
4        (c) In districts in which some buildings, but not all,
5    hold year-round classes, for the non-year-round buildings,
6    days of attendance in August shall be added to the month of
7    September and any days of attendance in June shall be added
8    to the month of May. The average daily attendance for the
9    year-round buildings shall be computed as provided in
10    subdivision (b) of this paragraph (1). To calculate the
11    Average Daily Attendance for the district, the average
12    daily attendance for the year-round buildings shall be
13    multiplied by the days in session for the non-year-round
14    buildings for each month and added to the monthly
15    attendance of the non-year-round buildings.
16    Except as otherwise provided in this Section, days of
17attendance by pupils shall be counted only for sessions of not
18less than 5 clock hours of school work per day under direct
19supervision of: (i) teachers, or (ii) non-teaching personnel or
20volunteer personnel when engaging in non-teaching duties and
21supervising in those instances specified in subsection (a) of
22Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
23of legal school age and in kindergarten and grades 1 through
2412.
25    Days of attendance by tuition pupils shall be accredited
26only to the districts that pay the tuition to a recognized

 

 

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1school.
2    (2) Days of attendance by pupils of less than 5 clock hours
3of school shall be subject to the following provisions in the
4compilation of Average Daily Attendance.
5        (a) Pupils regularly enrolled in a public school for
6    only a part of the school day may be counted on the basis
7    of 1/6 day for every class hour of instruction of 40
8    minutes or more attended pursuant to such enrollment,
9    unless a pupil is enrolled in a block-schedule format of 80
10    minutes or more of instruction, in which case the pupil may
11    be counted on the basis of the proportion of minutes of
12    school work completed each day to the minimum number of
13    minutes that school work is required to be held that day.
14        (b) Days of attendance may be less than 5 clock hours
15    on the opening and closing of the school term, and upon the
16    first day of pupil attendance, if preceded by a day or days
17    utilized as an institute or teachers' workshop.
18        (c) A session of 4 or more clock hours may be counted
19    as a day of attendance upon certification by the regional
20    superintendent, and approved by the State Superintendent
21    of Education to the extent that the district has been
22    forced to use daily multiple sessions.
23        (d) A session of 3 or more clock hours may be counted
24    as a day of attendance (1) when the remainder of the school
25    day or at least 2 hours in the evening of that day is
26    utilized for an in-service training program for teachers,

 

 

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1    up to a maximum of 5 days per school year, provided a
2    district conducts an in-service training program for
3    teachers in accordance with Section 10-22.39 of this Code;
4    or, in lieu of 4 such days, 2 full days may be used, in
5    which event each such day may be counted as a day required
6    for a legal school calendar pursuant to Section 10-19 of
7    this Code; (1.5) when, of the 5 days allowed under item
8    (1), a maximum of 4 days are used for parent-teacher
9    conferences, or, in lieu of 4 such days, 2 full days are
10    used, in which case each such day may be counted as a
11    calendar day required under Section 10-19 of this Code,
12    provided that the full-day, parent-teacher conference
13    consists of (i) a minimum of 5 clock hours of
14    parent-teacher conferences, (ii) both a minimum of 2 clock
15    hours of parent-teacher conferences held in the evening
16    following a full day of student attendance, as specified in
17    subsection (F)(1)(c), and a minimum of 3 clock hours of
18    parent-teacher conferences held on the day immediately
19    following evening parent-teacher conferences, or (iii)
20    multiple parent-teacher conferences held in the evenings
21    following full days of student attendance, as specified in
22    subsection (F)(1)(c), in which the time used for the
23    parent-teacher conferences is equivalent to a minimum of 5
24    clock hours; and (2) when days in addition to those
25    provided in items (1) and (1.5) are scheduled by a school
26    pursuant to its school improvement plan adopted under

 

 

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1    Article 34 or its revised or amended school improvement
2    plan adopted under Article 2, provided that (i) such
3    sessions of 3 or more clock hours are scheduled to occur at
4    regular intervals, (ii) the remainder of the school days in
5    which such sessions occur are utilized for in-service
6    training programs or other staff development activities
7    for teachers, and (iii) a sufficient number of minutes of
8    school work under the direct supervision of teachers are
9    added to the school days between such regularly scheduled
10    sessions to accumulate not less than the number of minutes
11    by which such sessions of 3 or more clock hours fall short
12    of 5 clock hours. Any full days used for the purposes of
13    this paragraph shall not be considered for computing
14    average daily attendance. Days scheduled for in-service
15    training programs, staff development activities, or
16    parent-teacher conferences may be scheduled separately for
17    different grade levels and different attendance centers of
18    the district.
19        (e) A session of not less than one clock hour of
20    teaching hospitalized or homebound pupils on-site or by
21    telephone to the classroom may be counted as 1/2 day of
22    attendance, however these pupils must receive 4 or more
23    clock hours of instruction to be counted for a full day of
24    attendance.
25        (f) A session of at least 4 clock hours may be counted
26    as a day of attendance for first grade pupils, and pupils

 

 

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1    in full day kindergartens, and a session of 2 or more hours
2    may be counted as 1/2 day of attendance by pupils in
3    kindergartens which provide only 1/2 day of attendance.
4        (g) For children with disabilities who are below the
5    age of 6 years and who cannot attend 2 or more clock hours
6    because of their disability or immaturity, a session of not
7    less than one clock hour may be counted as 1/2 day of
8    attendance; however for such children whose educational
9    needs so require a session of 4 or more clock hours may be
10    counted as a full day of attendance.
11        (h) A recognized kindergarten which provides for only
12    1/2 day of attendance by each pupil shall not have more
13    than 1/2 day of attendance counted in any one day. However,
14    kindergartens may count 2 1/2 days of attendance in any 5
15    consecutive school days. When a pupil attends such a
16    kindergarten for 2 half days on any one school day, the
17    pupil shall have the following day as a day absent from
18    school, unless the school district obtains permission in
19    writing from the State Superintendent of Education.
20    Attendance at kindergartens which provide for a full day of
21    attendance by each pupil shall be counted the same as
22    attendance by first grade pupils. Only the first year of
23    attendance in one kindergarten shall be counted, except in
24    case of children who entered the kindergarten in their
25    fifth year whose educational development requires a second
26    year of kindergarten as determined under the rules and

 

 

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1    regulations of the State Board of Education.
2        (i) On the days when the Prairie State Achievement
3    Examination is administered under subsection (c) of
4    Section 2-3.64 of this Code, the day of attendance for a
5    pupil whose school day must be shortened to accommodate
6    required testing procedures may be less than 5 clock hours
7    and shall be counted towards the 176 days of actual pupil
8    attendance required under Section 10-19 of this Code,
9    provided that a sufficient number of minutes of school work
10    in excess of 5 clock hours are first completed on other
11    school days to compensate for the loss of school work on
12    the examination days.
13        (j) Pupils enrolled in a remote educational program
14    established under Section 10-29 of this Code may be counted
15    on the basis of one-fifth day of attendance for every clock
16    hour of instruction attended in the remote educational
17    program, provided that, in any month, the school district
18    may not claim for a student enrolled in a remote
19    educational program more days of attendance than the
20    maximum number of days of attendance the district can claim
21    (i) for students enrolled in a building holding year-round
22    classes if the student is classified as participating in
23    the remote educational program on a year-round schedule or
24    (ii) for students enrolled in a building not holding
25    year-round classes if the student is not classified as
26    participating in the remote educational program on a

 

 

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1    year-round schedule.
 
2(G) Equalized Assessed Valuation Data.
3    (1) For purposes of the calculation of Available Local
4Resources required pursuant to subsection (D), the State Board
5of Education shall secure from the Department of Revenue the
6value as equalized or assessed by the Department of Revenue of
7all taxable property of every school district, together with
8(i) the applicable tax rate used in extending taxes for the
9funds of the district as of September 30 of the previous year
10and (ii) the limiting rate for all school districts subject to
11property tax extension limitations as imposed under the
12Property Tax Extension Limitation Law.
13    The Department of Revenue shall add to the equalized
14assessed value of all taxable property of each school district
15situated entirely or partially within a county that is or was
16subject to the provisions of Section 15-176 or 15-177 of the
17Property Tax Code (a) an amount equal to the total amount by
18which the homestead exemption allowed under Section 15-176 or
1915-177 of the Property Tax Code for real property situated in
20that school district exceeds the total amount that would have
21been allowed in that school district if the maximum reduction
22under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
23all other counties in tax year 2003 or (ii) $5,000 in all
24counties in tax year 2004 and thereafter and (b) an amount
25equal to the aggregate amount for the taxable year of all

 

 

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1additional exemptions under Section 15-175 of the Property Tax
2Code for owners with a household income of $30,000 or less. The
3county clerk of any county that is or was subject to the
4provisions of Section 15-176 or 15-177 of the Property Tax Code
5shall annually calculate and certify to the Department of
6Revenue for each school district all homestead exemption
7amounts under Section 15-176 or 15-177 of the Property Tax Code
8and all amounts of additional exemptions under Section 15-175
9of the Property Tax Code for owners with a household income of
10$30,000 or less. It is the intent of this paragraph that if the
11general homestead exemption for a parcel of property is
12determined under Section 15-176 or 15-177 of the Property Tax
13Code rather than Section 15-175, then the calculation of
14Available Local Resources shall not be affected by the
15difference, if any, between the amount of the general homestead
16exemption allowed for that parcel of property under Section
1715-176 or 15-177 of the Property Tax Code and the amount that
18would have been allowed had the general homestead exemption for
19that parcel of property been determined under Section 15-175 of
20the Property Tax Code. It is further the intent of this
21paragraph that if additional exemptions are allowed under
22Section 15-175 of the Property Tax Code for owners with a
23household income of less than $30,000, then the calculation of
24Available Local Resources shall not be affected by the
25difference, if any, because of those additional exemptions.
26    This equalized assessed valuation, as adjusted further by

 

 

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1the requirements of this subsection, shall be utilized in the
2calculation of Available Local Resources.
3    (2) The equalized assessed valuation in paragraph (1) shall
4be adjusted, as applicable, in the following manner:
5        (a) For the purposes of calculating State aid under
6    this Section, with respect to any part of a school district
7    within a redevelopment project area in respect to which a
8    municipality has adopted tax increment allocation
9    financing pursuant to the Tax Increment Allocation
10    Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
11    of the Illinois Municipal Code or the Industrial Jobs
12    Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
13    Illinois Municipal Code, no part of the current equalized
14    assessed valuation of real property located in any such
15    project area which is attributable to an increase above the
16    total initial equalized assessed valuation of such
17    property shall be used as part of the equalized assessed
18    valuation of the district, until such time as all
19    redevelopment project costs have been paid, as provided in
20    Section 11-74.4-8 of the Tax Increment Allocation
21    Redevelopment Act or in Section 11-74.6-35 of the
22    Industrial Jobs Recovery Law. For the purpose of the
23    equalized assessed valuation of the district, the total
24    initial equalized assessed valuation or the current
25    equalized assessed valuation, whichever is lower, shall be
26    used until such time as all redevelopment project costs

 

 

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1    have been paid.
2        (b) The real property equalized assessed valuation for
3    a school district shall be adjusted by subtracting from the
4    real property value as equalized or assessed by the
5    Department of Revenue for the district an amount computed
6    by dividing the amount of any abatement of taxes under
7    Section 18-170 of the Property Tax Code by 3.00% for a
8    district maintaining grades kindergarten through 12, by
9    2.30% for a district maintaining grades kindergarten
10    through 8, or by 1.05% for a district maintaining grades 9
11    through 12 and adjusted by an amount computed by dividing
12    the amount of any abatement of taxes under subsection (a)
13    of Section 18-165 of the Property Tax Code by the same
14    percentage rates for district type as specified in this
15    subparagraph (b).
16    (3) For the 1999-2000 school year and each school year
17thereafter, if a school district meets all of the criteria of
18this subsection (G)(3), the school district's Available Local
19Resources shall be calculated under subsection (D) using the
20district's Extension Limitation Equalized Assessed Valuation
21as calculated under this subsection (G)(3).
22    For purposes of this subsection (G)(3) the following terms
23shall have the following meanings:
24        "Budget Year": The school year for which general State
25    aid is calculated and awarded under subsection (E).
26        "Base Tax Year": The property tax levy year used to

 

 

HB5826 Engrossed- 21 -LRB097 19949 AMC 65241 b

1    calculate the Budget Year allocation of general State aid.
2        "Preceding Tax Year": The property tax levy year
3    immediately preceding the Base Tax Year.
4        "Base Tax Year's Tax Extension": The product of the
5    equalized assessed valuation utilized by the County Clerk
6    in the Base Tax Year multiplied by the limiting rate as
7    calculated by the County Clerk and defined in the Property
8    Tax Extension Limitation Law.
9        "Preceding Tax Year's Tax Extension": The product of
10    the equalized assessed valuation utilized by the County
11    Clerk in the Preceding Tax Year multiplied by the Operating
12    Tax Rate as defined in subsection (A).
13        "Extension Limitation Ratio": A numerical ratio,
14    certified by the County Clerk, in which the numerator is
15    the Base Tax Year's Tax Extension and the denominator is
16    the Preceding Tax Year's Tax Extension.
17        "Operating Tax Rate": The operating tax rate as defined
18    in subsection (A).
19    If a school district is subject to property tax extension
20limitations as imposed under the Property Tax Extension
21Limitation Law, the State Board of Education shall calculate
22the Extension Limitation Equalized Assessed Valuation of that
23district. For the 1999-2000 school year, the Extension
24Limitation Equalized Assessed Valuation of a school district as
25calculated by the State Board of Education shall be equal to
26the product of the district's 1996 Equalized Assessed Valuation

 

 

HB5826 Engrossed- 22 -LRB097 19949 AMC 65241 b

1and the district's Extension Limitation Ratio. Except as
2otherwise provided in this paragraph for a school district that
3has approved or does approve an increase in its limiting rate,
4for the 2000-2001 school year and each school year thereafter,
5the Extension Limitation Equalized Assessed Valuation of a
6school district as calculated by the State Board of Education
7shall be equal to the product of the Equalized Assessed
8Valuation last used in the calculation of general State aid and
9the district's Extension Limitation Ratio. If the Extension
10Limitation Equalized Assessed Valuation of a school district as
11calculated under this subsection (G)(3) is less than the
12district's equalized assessed valuation as calculated pursuant
13to subsections (G)(1) and (G)(2), then for purposes of
14calculating the district's general State aid for the Budget
15Year pursuant to subsection (E), that Extension Limitation
16Equalized Assessed Valuation shall be utilized to calculate the
17district's Available Local Resources under subsection (D). For
18the 2009-2010 school year and each school year thereafter, if a
19school district has approved or does approve an increase in its
20limiting rate, pursuant to Section 18-190 of the Property Tax
21Code, affecting the Base Tax Year, the Extension Limitation
22Equalized Assessed Valuation of the school district, as
23calculated by the State Board of Education, shall be equal to
24the product of the Equalized Assessed Valuation last used in
25the calculation of general State aid times an amount equal to
26one plus the percentage increase, if any, in the Consumer Price

 

 

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1Index for all Urban Consumers for all items published by the
2United States Department of Labor for the 12-month calendar
3year preceding the Base Tax Year, plus the Equalized Assessed
4Valuation of new property, annexed property, and recovered tax
5increment value and minus the Equalized Assessed Valuation of
6disconnected property. New property and recovered tax
7increment value shall have the meanings set forth in the
8Property Tax Extension Limitation Law.
9    Partial elementary unit districts created in accordance
10with Article 11E of this Code shall not be eligible for the
11adjustment in this subsection (G)(3) until the fifth year
12following the effective date of the reorganization.
13    (3.5) For the 2010-2011 school year and each school year
14thereafter, if a school district's boundaries span multiple
15counties, then the Department of Revenue shall send to the
16State Board of Education, for the purpose of calculating
17general State aid, the limiting rate and individual rates by
18purpose for the county that contains the majority of the school
19district's Equalized Assessed Valuation.
20    (4) For the purposes of calculating general State aid for
21the 1999-2000 school year only, if a school district
22experienced a triennial reassessment on the equalized assessed
23valuation used in calculating its general State financial aid
24apportionment for the 1998-1999 school year, the State Board of
25Education shall calculate the Extension Limitation Equalized
26Assessed Valuation that would have been used to calculate the

 

 

HB5826 Engrossed- 24 -LRB097 19949 AMC 65241 b

1district's 1998-1999 general State aid. This amount shall equal
2the product of the equalized assessed valuation used to
3calculate general State aid for the 1997-1998 school year and
4the district's Extension Limitation Ratio. If the Extension
5Limitation Equalized Assessed Valuation of the school district
6as calculated under this paragraph (4) is less than the
7district's equalized assessed valuation utilized in
8calculating the district's 1998-1999 general State aid
9allocation, then for purposes of calculating the district's
10general State aid pursuant to paragraph (5) of subsection (E),
11that Extension Limitation Equalized Assessed Valuation shall
12be utilized to calculate the district's Available Local
13Resources.
14    (5) For school districts having a majority of their
15equalized assessed valuation in any county except Cook, DuPage,
16Kane, Lake, McHenry, or Will, if the amount of general State
17aid allocated to the school district for the 1999-2000 school
18year under the provisions of subsection (E), (H), and (J) of
19this Section is less than the amount of general State aid
20allocated to the district for the 1998-1999 school year under
21these subsections, then the general State aid of the district
22for the 1999-2000 school year only shall be increased by the
23difference between these amounts. The total payments made under
24this paragraph (5) shall not exceed $14,000,000. Claims shall
25be prorated if they exceed $14,000,000.
 

 

 

HB5826 Engrossed- 25 -LRB097 19949 AMC 65241 b

1(H) Supplemental General State Aid.
2    (1) In addition to the general State aid a school district
3is allotted pursuant to subsection (E), qualifying school
4districts shall receive a grant, paid in conjunction with a
5district's payments of general State aid, for supplemental
6general State aid based upon the concentration level of
7children from low-income households within the school
8district. Supplemental State aid grants provided for school
9districts under this subsection shall be appropriated for
10distribution to school districts as part of the same line item
11in which the general State financial aid of school districts is
12appropriated under this Section.
13    (1.5) This paragraph (1.5) applies only to those school
14years preceding the 2003-2004 school year. For purposes of this
15subsection (H), the term "Low-Income Concentration Level"
16shall be the low-income eligible pupil count from the most
17recently available federal census divided by the Average Daily
18Attendance of the school district. If, however, (i) the
19percentage decrease from the 2 most recent federal censuses in
20the low-income eligible pupil count of a high school district
21with fewer than 400 students exceeds by 75% or more the
22percentage change in the total low-income eligible pupil count
23of contiguous elementary school districts, whose boundaries
24are coterminous with the high school district, or (ii) a high
25school district within 2 counties and serving 5 elementary
26school districts, whose boundaries are coterminous with the

 

 

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1high school district, has a percentage decrease from the 2 most
2recent federal censuses in the low-income eligible pupil count
3and there is a percentage increase in the total low-income
4eligible pupil count of a majority of the elementary school
5districts in excess of 50% from the 2 most recent federal
6censuses, then the high school district's low-income eligible
7pupil count from the earlier federal census shall be the number
8used as the low-income eligible pupil count for the high school
9district, for purposes of this subsection (H). The changes made
10to this paragraph (1) by Public Act 92-28 shall apply to
11supplemental general State aid grants for school years
12preceding the 2003-2004 school year that are paid in fiscal
13year 1999 or thereafter and to any State aid payments made in
14fiscal year 1994 through fiscal year 1998 pursuant to
15subsection 1(n) of Section 18-8 of this Code (which was
16repealed on July 1, 1998), and any high school district that is
17affected by Public Act 92-28 is entitled to a recomputation of
18its supplemental general State aid grant or State aid paid in
19any of those fiscal years. This recomputation shall not be
20affected by any other funding.
21    (1.10) This paragraph (1.10) applies to the 2003-2004
22school year and each school year thereafter. For purposes of
23this subsection (H), the term "Low-Income Concentration Level"
24shall, for each fiscal year, be the low-income eligible pupil
25count as of July 1 of the immediately preceding fiscal year (as
26determined by the Department of Human Services based on the

 

 

HB5826 Engrossed- 27 -LRB097 19949 AMC 65241 b

1number of pupils who are eligible for at least one of the
2following low income programs: Medicaid, the Children's Health
3Insurance Program, TANF, or Food Stamps, excluding pupils who
4are eligible for services provided by the Department of
5Children and Family Services, averaged over the 2 immediately
6preceding fiscal years for fiscal year 2004 and over the 3
7immediately preceding fiscal years for each fiscal year
8thereafter) divided by the Average Daily Attendance of the
9school district.
10    (2) Supplemental general State aid pursuant to this
11subsection (H) shall be provided as follows for the 1998-1999,
121999-2000, and 2000-2001 school years only:
13        (a) For any school district with a Low Income
14    Concentration Level of at least 20% and less than 35%, the
15    grant for any school year shall be $800 multiplied by the
16    low income eligible pupil count.
17        (b) For any school district with a Low Income
18    Concentration Level of at least 35% and less than 50%, the
19    grant for the 1998-1999 school year shall be $1,100
20    multiplied by the low income eligible pupil count.
21        (c) For any school district with a Low Income
22    Concentration Level of at least 50% and less than 60%, the
23    grant for the 1998-99 school year shall be $1,500
24    multiplied by the low income eligible pupil count.
25        (d) For any school district with a Low Income
26    Concentration Level of 60% or more, the grant for the

 

 

HB5826 Engrossed- 28 -LRB097 19949 AMC 65241 b

1    1998-99 school year shall be $1,900 multiplied by the low
2    income eligible pupil count.
3        (e) For the 1999-2000 school year, the per pupil amount
4    specified in subparagraphs (b), (c), and (d) immediately
5    above shall be increased to $1,243, $1,600, and $2,000,
6    respectively.
7        (f) For the 2000-2001 school year, the per pupil
8    amounts specified in subparagraphs (b), (c), and (d)
9    immediately above shall be $1,273, $1,640, and $2,050,
10    respectively.
11    (2.5) Supplemental general State aid pursuant to this
12subsection (H) shall be provided as follows for the 2002-2003
13school year:
14        (a) For any school district with a Low Income
15    Concentration Level of less than 10%, the grant for each
16    school year shall be $355 multiplied by the low income
17    eligible pupil count.
18        (b) For any school district with a Low Income
19    Concentration Level of at least 10% and less than 20%, the
20    grant for each school year shall be $675 multiplied by the
21    low income eligible pupil count.
22        (c) For any school district with a Low Income
23    Concentration Level of at least 20% and less than 35%, the
24    grant for each school year shall be $1,330 multiplied by
25    the low income eligible pupil count.
26        (d) For any school district with a Low Income

 

 

HB5826 Engrossed- 29 -LRB097 19949 AMC 65241 b

1    Concentration Level of at least 35% and less than 50%, the
2    grant for each school year shall be $1,362 multiplied by
3    the low income eligible pupil count.
4        (e) For any school district with a Low Income
5    Concentration Level of at least 50% and less than 60%, the
6    grant for each school year shall be $1,680 multiplied by
7    the low income eligible pupil count.
8        (f) For any school district with a Low Income
9    Concentration Level of 60% or more, the grant for each
10    school year shall be $2,080 multiplied by the low income
11    eligible pupil count.
12    (2.10) Except as otherwise provided, supplemental general
13State aid pursuant to this subsection (H) shall be provided as
14follows for the 2003-2004 school year and each school year
15thereafter:
16        (a) For any school district with a Low Income
17    Concentration Level of 15% or less, the grant for each
18    school year shall be $355 multiplied by the low income
19    eligible pupil count.
20        (b) For any school district with a Low Income
21    Concentration Level greater than 15%, the grant for each
22    school year shall be $294.25 added to the product of $2,700
23    and the square of the Low Income Concentration Level, all
24    multiplied by the low income eligible pupil count.
25    For the 2003-2004 school year and each school year
26thereafter through the 2008-2009 school year only, the grant

 

 

HB5826 Engrossed- 30 -LRB097 19949 AMC 65241 b

1shall be no less than the grant for the 2002-2003 school year.
2For the 2009-2010 school year only, the grant shall be no less
3than the grant for the 2002-2003 school year multiplied by
40.66. For the 2010-2011 school year only, the grant shall be no
5less than the grant for the 2002-2003 school year multiplied by
60.33. Notwithstanding the provisions of this paragraph to the
7contrary, if for any school year supplemental general State aid
8grants are prorated as provided in paragraph (1) of this
9subsection (H), then the grants under this paragraph shall be
10prorated.
11    For the 2003-2004 school year only, the grant shall be no
12greater than the grant received during the 2002-2003 school
13year added to the product of 0.25 multiplied by the difference
14between the grant amount calculated under subsection (a) or (b)
15of this paragraph (2.10), whichever is applicable, and the
16grant received during the 2002-2003 school year. For the
172004-2005 school year only, the grant shall be no greater than
18the grant received during the 2002-2003 school year added to
19the product of 0.50 multiplied by the difference between the
20grant amount calculated under subsection (a) or (b) of this
21paragraph (2.10), whichever is applicable, and the grant
22received during the 2002-2003 school year. For the 2005-2006
23school year only, the grant shall be no greater than the grant
24received during the 2002-2003 school year added to the product
25of 0.75 multiplied by the difference between the grant amount
26calculated under subsection (a) or (b) of this paragraph

 

 

HB5826 Engrossed- 31 -LRB097 19949 AMC 65241 b

1(2.10), whichever is applicable, and the grant received during
2the 2002-2003 school year.
3    (3) (Blank). School districts with an Average Daily
4Attendance of more than 1,000 and less than 50,000 that qualify
5for supplemental general State aid pursuant to this subsection
6shall submit a plan to the State Board of Education prior to
7October 30 of each year for the use of the funds resulting from
8this grant of supplemental general State aid for the
9improvement of instruction in which priority is given to
10meeting the education needs of disadvantaged children. Such
11plan shall be submitted in accordance with rules and
12regulations promulgated by the State Board of Education.
13    (4) School districts with an Average Daily Attendance of
1450,000 or more that qualify for supplemental general State aid
15pursuant to this subsection shall be required to distribute
16from funds available pursuant to this Section, no less than
17$261,000,000 in accordance with the following requirements:
18        (a) The required amounts shall be distributed to the
19    attendance centers within the district in proportion to the
20    number of pupils enrolled at each attendance center who are
21    eligible to receive free or reduced-price lunches or
22    breakfasts under the federal Child Nutrition Act of 1966
23    and under the National School Lunch Act during the
24    immediately preceding school year.
25        (b) The distribution of these portions of supplemental
26    and general State aid among attendance centers according to

 

 

HB5826 Engrossed- 32 -LRB097 19949 AMC 65241 b

1    these requirements shall not be compensated for or
2    contravened by adjustments of the total of other funds
3    appropriated to any attendance centers, and the Board of
4    Education shall utilize funding from one or several sources
5    in order to fully implement this provision annually prior
6    to the opening of school.
7        (c) Each attendance center shall be provided by the
8    school district a distribution of noncategorical funds and
9    other categorical funds to which an attendance center is
10    entitled under law in order that the general State aid and
11    supplemental general State aid provided by application of
12    this subsection supplements rather than supplants the
13    noncategorical funds and other categorical funds provided
14    by the school district to the attendance centers.
15        (d) Any funds made available under this subsection that
16    by reason of the provisions of this subsection are not
17    required to be allocated and provided to attendance centers
18    may be used and appropriated by the board of the district
19    for any lawful school purpose.
20        (e) Funds received by an attendance center pursuant to
21    this subsection shall be used by the attendance center at
22    the discretion of the principal and local school council
23    for programs to improve educational opportunities at
24    qualifying schools through the following programs and
25    services: early childhood education, reduced class size or
26    improved adult to student classroom ratio, enrichment

 

 

HB5826 Engrossed- 33 -LRB097 19949 AMC 65241 b

1    programs, remedial assistance, attendance improvement, and
2    other educationally beneficial expenditures which
3    supplement the regular and basic programs as determined by
4    the State Board of Education. Funds provided shall not be
5    expended for any political or lobbying purposes as defined
6    by board rule.
7        (f) Each district subject to the provisions of this
8    subdivision (H)(4) shall submit an acceptable plan to meet
9    the educational needs of disadvantaged children, in
10    compliance with the requirements of this paragraph, to the
11    State Board of Education prior to July 15 of each year.
12    This plan shall be consistent with the decisions of local
13    school councils concerning the school expenditure plans
14    developed in accordance with part 4 of Section 34-2.3. The
15    State Board shall approve or reject the plan within 60 days
16    after its submission. If the plan is rejected, the district
17    shall give written notice of intent to modify the plan
18    within 15 days of the notification of rejection and then
19    submit a modified plan within 30 days after the date of the
20    written notice of intent to modify. Districts may amend
21    approved plans pursuant to rules promulgated by the State
22    Board of Education.
23        Upon notification by the State Board of Education that
24    the district has not submitted a plan prior to July 15 or a
25    modified plan within the time period specified herein, the
26    State aid funds affected by that plan or modified plan

 

 

HB5826 Engrossed- 34 -LRB097 19949 AMC 65241 b

1    shall be withheld by the State Board of Education until a
2    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, the
5    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 of
13    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 of
20    receipt of the report, notify the district and any affected
21    local school council. The district shall within 45 days of
22    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 report

 

 

HB5826 Engrossed- 35 -LRB097 19949 AMC 65241 b

1    or the notification of remedial or corrective action in a
2    timely manner shall result in a withholding of the affected
3    funds.
4        The State Board of Education shall promulgate rules and
5    regulations to implement the provisions of this
6    subsection. No funds shall be released under this
7    subdivision (H)(4) to any district that has not submitted a
8    plan that has been approved by the State Board of
9    Education.
 
10(I) (Blank).
 
11(J) (Blank).
 
12(K) Grants to Laboratory and Alternative Schools.
13    In calculating the amount to be paid to the governing board
14of a public university that operates a laboratory school under
15this Section or to any alternative school that is operated by a
16regional superintendent of schools, the State Board of
17Education shall require by rule such reporting requirements as
18it deems necessary.
19    As used in this Section, "laboratory school" means a public
20school which is created and operated by a public university and
21approved by the State Board of Education. The governing board
22of a public university which receives funds from the State
23Board under this subsection (K) may not increase the number of

 

 

HB5826 Engrossed- 36 -LRB097 19949 AMC 65241 b

1students enrolled in its laboratory school from a single
2district, if that district is already sending 50 or more
3students, except under a mutual agreement between the school
4board of a student's district of residence and the university
5which operates the laboratory school. A laboratory school may
6not have more than 1,000 students, excluding students with
7disabilities in a special education program.
8    As used in this Section, "alternative school" means a
9public school which is created and operated by a Regional
10Superintendent of Schools and approved by the State Board of
11Education. Such alternative schools may offer courses of
12instruction for which credit is given in regular school
13programs, courses to prepare students for the high school
14equivalency testing program or vocational and occupational
15training. A regional superintendent of schools may contract
16with a school district or a public community college district
17to operate an alternative school. An alternative school serving
18more than one educational service region may be established by
19the regional superintendents of schools of the affected
20educational service regions. An alternative school serving
21more than one educational service region may be operated under
22such terms as the regional superintendents of schools of those
23educational service regions may agree.
24    Each laboratory and alternative school shall file, on forms
25provided by the State Superintendent of Education, an annual
26State aid claim which states the Average Daily Attendance of

 

 

HB5826 Engrossed- 37 -LRB097 19949 AMC 65241 b

1the school's students by month. The best 3 months' Average
2Daily Attendance shall be computed for each school. The general
3State aid entitlement shall be computed by multiplying the
4applicable Average Daily Attendance by the Foundation Level as
5determined under this Section.
 
6(L) Payments, Additional Grants in Aid and Other Requirements.
7    (1) For a school district operating under the financial
8supervision of an Authority created under Article 34A, the
9general State aid otherwise payable to that district under this
10Section, but not the supplemental general State aid, shall be
11reduced by an amount equal to the budget for the operations of
12the Authority as certified by the Authority to the State Board
13of Education, and an amount equal to such reduction shall be
14paid to the Authority created for such district for its
15operating expenses in the manner provided in Section 18-11. The
16remainder of general State school aid for any such district
17shall be paid in accordance with Article 34A when that Article
18provides for a disposition other than that provided by this
19Article.
20    (2) (Blank).
21    (3) Summer school. Summer school payments shall be made as
22provided in Section 18-4.3.
 
23(M) Education Funding Advisory Board.
24    The Education Funding Advisory Board, hereinafter in this

 

 

HB5826 Engrossed- 38 -LRB097 19949 AMC 65241 b

1subsection (M) referred to as the "Board", is hereby created.
2The Board shall consist of 5 members who are appointed by the
3Governor, by and with the advice and consent of the Senate. The
4members appointed shall include representatives of education,
5business, and the general public. One of the members so
6appointed shall be designated by the Governor at the time the
7appointment is made as the chairperson of the Board. The
8initial members of the Board may be appointed any time after
9the effective date of this amendatory Act of 1997. The regular
10term of each member of the Board shall be for 4 years from the
11third Monday of January of the year in which the term of the
12member's appointment is to commence, except that of the 5
13initial members appointed to serve on the Board, the member who
14is appointed as the chairperson shall serve for a term that
15commences on the date of his or her appointment and expires on
16the third Monday of January, 2002, and the remaining 4 members,
17by lots drawn at the first meeting of the Board that is held
18after all 5 members are appointed, shall determine 2 of their
19number to serve for terms that commence on the date of their
20respective appointments and expire on the third Monday of
21January, 2001, and 2 of their number to serve for terms that
22commence on the date of their respective appointments and
23expire on the third Monday of January, 2000. All members
24appointed to serve on the Board shall serve until their
25respective successors are appointed and confirmed. Vacancies
26shall be filled in the same manner as original appointments. If

 

 

HB5826 Engrossed- 39 -LRB097 19949 AMC 65241 b

1a vacancy in membership occurs at a time when the Senate is not
2in session, the Governor shall make a temporary appointment
3until the next meeting of the Senate, when he or she shall
4appoint, by and with the advice and consent of the Senate, a
5person to fill that membership for the unexpired term. If the
6Senate is not in session when the initial appointments are
7made, those appointments shall be made as in the case of
8vacancies.
9    The Education Funding Advisory Board shall be deemed
10established, and the initial members appointed by the Governor
11to serve as members of the Board shall take office, on the date
12that the Governor makes his or her appointment of the fifth
13initial member of the Board, whether those initial members are
14then serving pursuant to appointment and confirmation or
15pursuant to temporary appointments that are made by the
16Governor as in the case of vacancies.
17    The State Board of Education shall provide such staff
18assistance to the Education Funding Advisory Board as is
19reasonably required for the proper performance by the Board of
20its responsibilities.
21    For school years after the 2000-2001 school year, the
22Education Funding Advisory Board, in consultation with the
23State Board of Education, shall make recommendations as
24provided in this subsection (M) to the General Assembly for the
25foundation level under subdivision (B)(3) of this Section and
26for the supplemental general State aid grant level under

 

 

HB5826 Engrossed- 40 -LRB097 19949 AMC 65241 b

1subsection (H) of this Section for districts with high
2concentrations of children from poverty. The recommended
3foundation level shall be determined based on a methodology
4which incorporates the basic education expenditures of
5low-spending schools exhibiting high academic performance. The
6Education Funding Advisory Board shall make such
7recommendations to the General Assembly on January 1 of odd
8numbered years, beginning January 1, 2001.
 
9(N) (Blank).
 
10(O) References.
11    (1) References in other laws to the various subdivisions of
12Section 18-8 as that Section existed before its repeal and
13replacement by this Section 18-8.05 shall be deemed to refer to
14the corresponding provisions of this Section 18-8.05, to the
15extent that those references remain applicable.
16    (2) References in other laws to State Chapter 1 funds shall
17be deemed to refer to the supplemental general State aid
18provided under subsection (H) of this Section.
 
19(P) Public Act 93-838 and Public Act 93-808 make inconsistent
20changes to this Section. Under Section 6 of the Statute on
21Statutes there is an irreconcilable conflict between Public Act
2293-808 and Public Act 93-838. Public Act 93-838, being the last
23acted upon, is controlling. The text of Public Act 93-838 is

 

 

HB5826 Engrossed- 41 -LRB097 19949 AMC 65241 b

1the law regardless of the text of Public Act 93-808.
2(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
3eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;
496-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
511-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; revised
69-28-11.)