98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3373

 

Introduced , by Rep. Darlene J. Senger

 

SYNOPSIS AS INTRODUCED:
 
105 ILCS 5/18-8.05

    Amends the State aid formula provisions of the School Code. Provides that the foundation level of support must not be lower than $6,119 in any school year. Effective July 1, 2013.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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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    (Text of Section before amendment by P.A. 97-742)
8    Sec. 18-8.05. Basis for apportionment of general State
9financial aid and supplemental general State aid to the common
10schools for the 1998-1999 and subsequent school years.
 
11(A) General Provisions.
12    (1) The provisions of this Section apply to the 1998-1999
13and subsequent school years. The system of general State
14financial aid provided for in this Section is designed to
15assure that, through a combination of State financial aid and
16required local resources, the financial support provided each
17pupil in Average Daily Attendance equals or exceeds a
18prescribed per pupil Foundation Level. This formula approach
19imputes a level of per pupil Available Local Resources and
20provides for the basis to calculate a per pupil level of
21general State financial aid that, when added to Available Local
22Resources, equals or exceeds the Foundation Level. The amount

 

 

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

 

 

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

 

 

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

 

 

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1forth in this Section, each school district is assumed to exert
2a sufficient local taxing effort such that, in combination with
3the aggregate of general State financial aid provided the
4district, an aggregate of State and local resources are
5available to meet the basic education needs of pupils in the
6district.
7    (2) For the 1998-1999 school year, the Foundation Level of
8support is $4,225. For the 1999-2000 school year, the
9Foundation Level of support is $4,325. For the 2000-2001 school
10year, the Foundation Level of support is $4,425. For the
112001-2002 school year and 2002-2003 school year, the Foundation
12Level of support is $4,560. For the 2003-2004 school year, the
13Foundation Level of support is $4,810. For the 2004-2005 school
14year, the Foundation Level of support is $4,964. For the
152005-2006 school year, the Foundation Level of support is
16$5,164. For the 2006-2007 school year, the Foundation Level of
17support is $5,334. For the 2007-2008 school year, the
18Foundation Level of support is $5,734. For the 2008-2009 school
19year, the Foundation Level of support is $5,959.
20    (3) For the 2009-2010 school year and each school year
21thereafter, the Foundation Level of support is $6,119 or such
22greater amount as may be established by law by the General
23Assembly. The Foundation Level of support must not be lower
24than $6,119 in any school year.
 
25(C) Average Daily Attendance.

 

 

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

 

 

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

 

 

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

 

 

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1    (2) For any school district for which Available Local
2Resources per pupil is less than the product of 0.93 times the
3Foundation Level, general State aid for that district shall be
4calculated as an amount equal to the Foundation Level minus
5Available Local Resources, multiplied by the Average Daily
6Attendance of the school district.
7    (3) For any school district for which Available Local
8Resources per pupil is equal to or greater than the product of
90.93 times the Foundation Level and less than the product of
101.75 times the Foundation Level, the general State aid per
11pupil shall be a decimal proportion of the Foundation Level
12derived using a linear algorithm. Under this linear algorithm,
13the calculated general State aid per pupil shall decline in
14direct linear fashion from 0.07 times the Foundation Level for
15a school district with Available Local Resources equal to the
16product of 0.93 times the Foundation Level, to 0.05 times the
17Foundation Level for a school district with Available Local
18Resources equal to the product of 1.75 times the Foundation
19Level. The allocation of general State aid for school districts
20subject to this paragraph 3 shall be the calculated general
21State aid per pupil figure multiplied by the Average Daily
22Attendance of the school district.
23    (4) For any school district for which Available Local
24Resources per pupil equals or exceeds the product of 1.75 times
25the Foundation Level, the general State aid for the school
26district shall be calculated as the product of $218 multiplied

 

 

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

 

 

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1    to the month of May.
2        (b) In districts in which all buildings hold year-round
3    classes, days of attendance in July and August shall be
4    added to the month of September and any days of attendance
5    in June shall be added to the month of May.
6        (c) In districts in which some buildings, but not all,
7    hold year-round classes, for the non-year-round buildings,
8    days of attendance in August shall be added to the month of
9    September and any days of attendance in June shall be added
10    to the month of May. The average daily attendance for the
11    year-round buildings shall be computed as provided in
12    subdivision (b) of this paragraph (1). To calculate the
13    Average Daily Attendance for the district, the average
14    daily attendance for the year-round buildings shall be
15    multiplied by the days in session for the non-year-round
16    buildings for each month and added to the monthly
17    attendance of the non-year-round buildings.
18    Except as otherwise provided in this Section, days of
19attendance by pupils shall be counted only for sessions of not
20less than 5 clock hours of school work per day under direct
21supervision of: (i) teachers, or (ii) non-teaching personnel or
22volunteer personnel when engaging in non-teaching duties and
23supervising in those instances specified in subsection (a) of
24Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
25of legal school age and in kindergarten and grades 1 through
2612.

 

 

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

 

 

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

 

 

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1    provided in items (1) and (1.5) are scheduled by a school
2    pursuant to its school improvement plan adopted under
3    Article 34 or its revised or amended school improvement
4    plan adopted under Article 2, provided that (i) such
5    sessions of 3 or more clock hours are scheduled to occur at
6    regular intervals, (ii) the remainder of the school days in
7    which such sessions occur are utilized for in-service
8    training programs or other staff development activities
9    for teachers, and (iii) a sufficient number of minutes of
10    school work under the direct supervision of teachers are
11    added to the school days between such regularly scheduled
12    sessions to accumulate not less than the number of minutes
13    by which such sessions of 3 or more clock hours fall short
14    of 5 clock hours. Any full days used for the purposes of
15    this paragraph shall not be considered for computing
16    average daily attendance. Days scheduled for in-service
17    training programs, staff development activities, or
18    parent-teacher conferences may be scheduled separately for
19    different grade levels and different attendance centers of
20    the district.
21        (e) A session of not less than one clock hour of
22    teaching hospitalized or homebound pupils on-site or by
23    telephone to the classroom may be counted as 1/2 day of
24    attendance, however these pupils must receive 4 or more
25    clock hours of instruction to be counted for a full day of
26    attendance.

 

 

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

 

 

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

 

 

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1    year-round classes if the student is not classified as
2    participating in the remote educational program on a
3    year-round schedule.
 
4(G) Equalized Assessed Valuation Data.
5    (1) For purposes of the calculation of Available Local
6Resources required pursuant to subsection (D), the State Board
7of Education shall secure from the Department of Revenue the
8value as equalized or assessed by the Department of Revenue of
9all taxable property of every school district, together with
10(i) the applicable tax rate used in extending taxes for the
11funds of the district as of September 30 of the previous year
12and (ii) the limiting rate for all school districts subject to
13property tax extension limitations as imposed under the
14Property Tax Extension Limitation Law.
15    The Department of Revenue shall add to the equalized
16assessed value of all taxable property of each school district
17situated entirely or partially within a county that is or was
18subject to the provisions of Section 15-176 or 15-177 of the
19Property Tax Code (a) an amount equal to the total amount by
20which the homestead exemption allowed under Section 15-176 or
2115-177 of the Property Tax Code for real property situated in
22that school district exceeds the total amount that would have
23been allowed in that school district if the maximum reduction
24under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
25all other counties in tax year 2003 or (ii) $5,000 in all

 

 

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1counties in tax year 2004 and thereafter and (b) an amount
2equal to the aggregate amount for the taxable year of all
3additional exemptions under Section 15-175 of the Property Tax
4Code for owners with a household income of $30,000 or less. The
5county clerk of any county that is or was subject to the
6provisions of Section 15-176 or 15-177 of the Property Tax Code
7shall annually calculate and certify to the Department of
8Revenue for each school district all homestead exemption
9amounts under Section 15-176 or 15-177 of the Property Tax Code
10and all amounts of additional exemptions under Section 15-175
11of the Property Tax Code for owners with a household income of
12$30,000 or less. It is the intent of this paragraph that if the
13general homestead exemption for a parcel of property is
14determined under Section 15-176 or 15-177 of the Property Tax
15Code rather than Section 15-175, then the calculation of
16Available Local Resources shall not be affected by the
17difference, if any, between the amount of the general homestead
18exemption allowed for that parcel of property under Section
1915-176 or 15-177 of the Property Tax Code and the amount that
20would have been allowed had the general homestead exemption for
21that parcel of property been determined under Section 15-175 of
22the Property Tax Code. It is further the intent of this
23paragraph that if additional exemptions are allowed under
24Section 15-175 of the Property Tax Code for owners with a
25household income of less than $30,000, then the calculation of
26Available Local Resources shall not be affected by the

 

 

HB3373- 19 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 20 -LRB098 08917 NHT 39049 b

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

 

 

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

 

 

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1calculated by the State Board of Education shall be equal to
2the product of the district's 1996 Equalized Assessed Valuation
3and the district's Extension Limitation Ratio. Except as
4otherwise provided in this paragraph for a school district that
5has approved or does approve an increase in its limiting rate,
6for the 2000-2001 school year and each school year thereafter,
7the Extension Limitation Equalized Assessed Valuation of a
8school district as calculated by the State Board of Education
9shall be equal to the product of the Equalized Assessed
10Valuation last used in the calculation of general State aid and
11the district's Extension Limitation Ratio. If the Extension
12Limitation Equalized Assessed Valuation of a school district as
13calculated under this subsection (G)(3) is less than the
14district's equalized assessed valuation as calculated pursuant
15to subsections (G)(1) and (G)(2), then for purposes of
16calculating the district's general State aid for the Budget
17Year pursuant to subsection (E), that Extension Limitation
18Equalized Assessed Valuation shall be utilized to calculate the
19district's Available Local Resources under subsection (D). For
20the 2009-2010 school year and each school year thereafter, if a
21school district has approved or does approve an increase in its
22limiting rate, pursuant to Section 18-190 of the Property Tax
23Code, affecting the Base Tax Year, the Extension Limitation
24Equalized Assessed Valuation of the school district, as
25calculated by the State Board of Education, shall be equal to
26the product of the Equalized Assessed Valuation last used in

 

 

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

 

 

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1Education shall calculate the Extension Limitation Equalized
2Assessed Valuation that would have been used to calculate the
3district's 1998-1999 general State aid. This amount shall equal
4the product of the equalized assessed valuation used to
5calculate general State aid for the 1997-1998 school year and
6the district's Extension Limitation Ratio. If the Extension
7Limitation Equalized Assessed Valuation of the school district
8as calculated under this paragraph (4) is less than the
9district's equalized assessed valuation utilized in
10calculating the district's 1998-1999 general State aid
11allocation, then for purposes of calculating the district's
12general State aid pursuant to paragraph (5) of subsection (E),
13that Extension Limitation Equalized Assessed Valuation shall
14be utilized to calculate the district's Available Local
15Resources.
16    (5) For school districts having a majority of their
17equalized assessed valuation in any county except Cook, DuPage,
18Kane, Lake, McHenry, or Will, if the amount of general State
19aid allocated to the school district for the 1999-2000 school
20year under the provisions of subsection (E), (H), and (J) of
21this Section is less than the amount of general State aid
22allocated to the district for the 1998-1999 school year under
23these subsections, then the general State aid of the district
24for the 1999-2000 school year only shall be increased by the
25difference between these amounts. The total payments made under
26this paragraph (5) shall not exceed $14,000,000. Claims shall

 

 

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1be prorated if they exceed $14,000,000.
 
2(H) Supplemental General State Aid.
3    (1) In addition to the general State aid a school district
4is allotted pursuant to subsection (E), qualifying school
5districts shall receive a grant, paid in conjunction with a
6district's payments of general State aid, for supplemental
7general State aid based upon the concentration level of
8children from low-income households within the school
9district. Supplemental State aid grants provided for school
10districts under this subsection 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    (1.5) This paragraph (1.5) applies only to those school
15years preceding the 2003-2004 school year. For purposes of this
16subsection (H), the term "Low-Income Concentration Level"
17shall be the low-income eligible pupil count from the most
18recently available federal census divided by the Average Daily
19Attendance of the school district. If, however, (i) the
20percentage decrease from the 2 most recent federal censuses in
21the low-income eligible pupil count of a high school district
22with fewer than 400 students exceeds by 75% or more the
23percentage change in the total low-income eligible pupil count
24of contiguous elementary school districts, whose boundaries
25are coterminous with the high school district, or (ii) a high

 

 

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

 

 

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1count as of July 1 of the immediately preceding fiscal year (as
2determined by the Department of Human Services based on the
3number of pupils who are eligible for at least one of the
4following low income programs: Medicaid, the Children's Health
5Insurance Program, TANF, or Food Stamps, excluding pupils who
6are eligible for services provided by the Department of
7Children and Family Services, averaged over the 2 immediately
8preceding fiscal years for fiscal year 2004 and over the 3
9immediately preceding fiscal years for each fiscal year
10thereafter) divided by the Average Daily Attendance of the
11school district.
12    (2) Supplemental general State aid pursuant to this
13subsection (H) shall be provided as follows for the 1998-1999,
141999-2000, and 2000-2001 school years only:
15        (a) For any school district with a Low Income
16    Concentration Level of at least 20% and less than 35%, the
17    grant for any school year shall be $800 multiplied by the
18    low income eligible pupil count.
19        (b) For any school district with a Low Income
20    Concentration Level of at least 35% and less than 50%, the
21    grant for the 1998-1999 school year shall be $1,100
22    multiplied by the low income eligible pupil count.
23        (c) For any school district with a Low Income
24    Concentration Level of at least 50% and less than 60%, the
25    grant for the 1998-99 school year shall be $1,500
26    multiplied by the low income eligible pupil count.

 

 

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1        (d) For any school district with a Low Income
2    Concentration Level of 60% or more, the grant for the
3    1998-99 school year shall be $1,900 multiplied by the low
4    income eligible pupil count.
5        (e) For the 1999-2000 school year, the per pupil amount
6    specified in subparagraphs (b), (c), and (d) immediately
7    above shall be increased to $1,243, $1,600, and $2,000,
8    respectively.
9        (f) For the 2000-2001 school year, the per pupil
10    amounts specified in subparagraphs (b), (c), and (d)
11    immediately above shall be $1,273, $1,640, and $2,050,
12    respectively.
13    (2.5) Supplemental general State aid pursuant to this
14subsection (H) shall be provided as follows for the 2002-2003
15school year:
16        (a) For any school district with a Low Income
17    Concentration Level of less than 10%, 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 of at least 10% and less than 20%, the
22    grant for each school year shall be $675 multiplied by the
23    low income eligible pupil count.
24        (c) For any school district with a Low Income
25    Concentration Level of at least 20% and less than 35%, the
26    grant for each school year shall be $1,330 multiplied by

 

 

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

 

 

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1    For the 2003-2004 school year and each school year
2thereafter through the 2008-2009 school year only, the grant
3shall be no less than the grant for the 2002-2003 school year.
4For the 2009-2010 school year only, the grant shall be no less
5than the grant for the 2002-2003 school year multiplied by
60.66. For the 2010-2011 school year only, the grant shall be no
7less than the grant for the 2002-2003 school year multiplied by
80.33. Notwithstanding the provisions of this paragraph to the
9contrary, if for any school year supplemental general State aid
10grants are prorated as provided in paragraph (1) of this
11subsection (H), then the grants under this paragraph shall be
12prorated.
13    For the 2003-2004 school year only, the grant shall be no
14greater than the grant received during the 2002-2003 school
15year added to the product of 0.25 multiplied by the difference
16between the grant amount calculated under subsection (a) or (b)
17of this paragraph (2.10), whichever is applicable, and the
18grant received during the 2002-2003 school year. For the
192004-2005 school year only, the grant shall be no greater than
20the grant received during the 2002-2003 school year added to
21the product of 0.50 multiplied by the difference between the
22grant amount calculated under subsection (a) or (b) of this
23paragraph (2.10), whichever is applicable, and the grant
24received during the 2002-2003 school year. For the 2005-2006
25school year only, the grant shall be no greater than the grant
26received during the 2002-2003 school year added to the product

 

 

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1of 0.75 multiplied by the difference between the grant amount
2calculated under subsection (a) or (b) of this paragraph
3(2.10), whichever is applicable, and the grant received during
4the 2002-2003 school year.
5    (3) School districts with an Average Daily Attendance of
6more than 1,000 and less than 50,000 that qualify for
7supplemental general State aid pursuant to this subsection
8shall submit a plan to the State Board of Education prior to
9October 30 of each year for the use of the funds resulting from
10this grant of supplemental general State aid for the
11improvement of instruction in which priority is given to
12meeting the education needs of disadvantaged children. Such
13plan shall be submitted in accordance with rules and
14regulations promulgated by the State Board of Education.
15    (4) School districts with an Average Daily Attendance of
1650,000 or more that qualify for supplemental general State aid
17pursuant to this subsection shall be required to distribute
18from funds available pursuant to this Section, no less than
19$261,000,000 in accordance with the following requirements:
20        (a) The required amounts shall be distributed to the
21    attendance centers within the district in proportion to the
22    number of pupils enrolled at each attendance center who are
23    eligible to receive free or reduced-price lunches or
24    breakfasts under the federal Child Nutrition Act of 1966
25    and under the National School Lunch Act during the
26    immediately preceding school year.

 

 

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

 

 

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

 

 

HB3373- 34 -LRB098 08917 NHT 39049 b

1    modified plan within the time period specified herein, the
2    State aid funds affected by that plan or modified plan
3    shall be withheld by the State Board of Education until a
4    plan or modified plan is submitted.
5        If the district fails to distribute State aid to
6    attendance centers in accordance with an approved plan, the
7    plan for the following year shall allocate funds, in
8    addition to the funds otherwise required by this
9    subsection, to those attendance centers which were
10    underfunded during the previous year in amounts equal to
11    such underfunding.
12        For purposes of determining compliance with this
13    subsection in relation to the requirements of attendance
14    center funding, each district subject to the provisions of
15    this subsection shall submit as a separate document by
16    December 1 of each year a report of expenditure data for
17    the prior year in addition to any modification of its
18    current plan. If it is determined that there has been a
19    failure to comply with the expenditure provisions of this
20    subsection regarding contravention or supplanting, the
21    State Superintendent of Education shall, within 60 days of
22    receipt of the report, notify the district and any affected
23    local school council. The district shall within 45 days of
24    receipt of that notification inform the State
25    Superintendent of Education of the remedial or corrective
26    action to be taken, whether by amendment of the current

 

 

HB3373- 35 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 36 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 37 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 38 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 39 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 40 -LRB098 08917 NHT 39049 b

1foundation level under subdivision (B)(3) of this Section and
2for the supplemental general State aid grant level under
3subsection (H) of this Section for districts with high
4concentrations of children from poverty. The recommended
5foundation level shall be determined based on a methodology
6which incorporates the basic education expenditures of
7low-spending schools exhibiting high academic performance. The
8Education Funding Advisory Board shall make such
9recommendations to the General Assembly on January 1 of odd
10numbered years, beginning January 1, 2001.
 
11(N) (Blank).
 
12(O) References.
13    (1) References in other laws to the various subdivisions of
14Section 18-8 as that Section existed before its repeal and
15replacement by this Section 18-8.05 shall be deemed to refer to
16the corresponding provisions of this Section 18-8.05, to the
17extent that those references remain applicable.
18    (2) References in other laws to State Chapter 1 funds shall
19be deemed to refer to the supplemental general State aid
20provided under subsection (H) of this Section.
 
21(P) Public Act 93-838 and Public Act 93-808 make inconsistent
22changes to this Section. Under Section 6 of the Statute on
23Statutes there is an irreconcilable conflict between Public Act

 

 

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193-808 and Public Act 93-838. Public Act 93-838, being the last
2acted upon, is controlling. The text of Public Act 93-838 is
3the law regardless of the text of Public Act 93-808.
4(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
5eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;
696-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
711-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; 97-813,
8eff. 7-13-12.)
 
9    (Text of Section after amendment by P.A. 97-742)
10    Sec. 18-8.05. Basis for apportionment of general State
11financial aid and supplemental general State aid to the common
12schools for the 1998-1999 and subsequent school years.
 
13(A) General Provisions.
14    (1) The provisions of this Section apply to the 1998-1999
15and subsequent school years. The system of general State
16financial aid provided for in this Section is designed to
17assure that, through a combination of State financial aid and
18required local resources, the financial support provided each
19pupil in Average Daily Attendance equals or exceeds a
20prescribed per pupil Foundation Level. This formula approach
21imputes a level of per pupil Available Local Resources and
22provides for the basis to calculate a per pupil level of
23general State financial aid that, when added to Available Local
24Resources, equals or exceeds the Foundation Level. The amount

 

 

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

 

 

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

 

 

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

 

 

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1forth in this Section, each school district is assumed to exert
2a sufficient local taxing effort such that, in combination with
3the aggregate of general State financial aid provided the
4district, an aggregate of State and local resources are
5available to meet the basic education needs of pupils in the
6district.
7    (2) For the 1998-1999 school year, the Foundation Level of
8support is $4,225. For the 1999-2000 school year, the
9Foundation Level of support is $4,325. For the 2000-2001 school
10year, the Foundation Level of support is $4,425. For the
112001-2002 school year and 2002-2003 school year, the Foundation
12Level of support is $4,560. For the 2003-2004 school year, the
13Foundation Level of support is $4,810. For the 2004-2005 school
14year, the Foundation Level of support is $4,964. For the
152005-2006 school year, the Foundation Level of support is
16$5,164. For the 2006-2007 school year, the Foundation Level of
17support is $5,334. For the 2007-2008 school year, the
18Foundation Level of support is $5,734. For the 2008-2009 school
19year, the Foundation Level of support is $5,959.
20    (3) For the 2009-2010 school year and each school year
21thereafter, the Foundation Level of support is $6,119 or such
22greater amount as may be established by law by the General
23Assembly. The Foundation Level of support must not be lower
24than $6,119 in any school year.
 
25(C) Average Daily Attendance.

 

 

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

 

 

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

 

 

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

 

 

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1    (2) For any school district for which Available Local
2Resources per pupil is less than the product of 0.93 times the
3Foundation Level, general State aid for that district shall be
4calculated as an amount equal to the Foundation Level minus
5Available Local Resources, multiplied by the Average Daily
6Attendance of the school district.
7    (3) For any school district for which Available Local
8Resources per pupil is equal to or greater than the product of
90.93 times the Foundation Level and less than the product of
101.75 times the Foundation Level, the general State aid per
11pupil shall be a decimal proportion of the Foundation Level
12derived using a linear algorithm. Under this linear algorithm,
13the calculated general State aid per pupil shall decline in
14direct linear fashion from 0.07 times the Foundation Level for
15a school district with Available Local Resources equal to the
16product of 0.93 times the Foundation Level, to 0.05 times the
17Foundation Level for a school district with Available Local
18Resources equal to the product of 1.75 times the Foundation
19Level. The allocation of general State aid for school districts
20subject to this paragraph 3 shall be the calculated general
21State aid per pupil figure multiplied by the Average Daily
22Attendance of the school district.
23    (4) For any school district for which Available Local
24Resources per pupil equals or exceeds the product of 1.75 times
25the Foundation Level, the general State aid for the school
26district shall be calculated as the product of $218 multiplied

 

 

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

 

 

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1    to the month of May.
2        (b) In districts in which all buildings hold year-round
3    classes, days of attendance in July and August shall be
4    added to the month of September and any days of attendance
5    in June shall be added to the month of May.
6        (c) In districts in which some buildings, but not all,
7    hold year-round classes, for the non-year-round buildings,
8    days of attendance in August shall be added to the month of
9    September and any days of attendance in June shall be added
10    to the month of May. The average daily attendance for the
11    year-round buildings shall be computed as provided in
12    subdivision (b) of this paragraph (1). To calculate the
13    Average Daily Attendance for the district, the average
14    daily attendance for the year-round buildings shall be
15    multiplied by the days in session for the non-year-round
16    buildings for each month and added to the monthly
17    attendance of the non-year-round buildings.
18    Except as otherwise provided in this Section, days of
19attendance by pupils shall be counted only for sessions of not
20less than 5 clock hours of school work per day under direct
21supervision of: (i) teachers, or (ii) non-teaching personnel or
22volunteer personnel when engaging in non-teaching duties and
23supervising in those instances specified in subsection (a) of
24Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
25of legal school age and in kindergarten and grades 1 through
2612.

 

 

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

 

 

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1    district conducts an in-service training program for
2    teachers in accordance with Section 10-22.39 of this Code;
3    or, in lieu of 4 such days, 2 full days may be used, in
4    which event each such day may be counted as a day required
5    for a legal school calendar pursuant to Section 10-19 of
6    this Code; (1.5) when, of the 5 days allowed under item
7    (1), a maximum of 4 days are used for parent-teacher
8    conferences, or, in lieu of 4 such days, 2 full days are
9    used, in which case each such day may be counted as a
10    calendar day required under Section 10-19 of this Code,
11    provided that the full-day, parent-teacher conference
12    consists of (i) a minimum of 5 clock hours of
13    parent-teacher conferences, (ii) both a minimum of 2 clock
14    hours of parent-teacher conferences held in the evening
15    following a full day of student attendance, as specified in
16    subsection (F)(1)(c), and a minimum of 3 clock hours of
17    parent-teacher conferences held on the day immediately
18    following evening parent-teacher conferences, or (iii)
19    multiple parent-teacher conferences held in the evenings
20    following full days of student attendance, as specified in
21    subsection (F)(1)(c), in which the time used for the
22    parent-teacher conferences is equivalent to a minimum of 5
23    clock hours; and (2) when days in addition to those
24    provided in items (1) and (1.5) are scheduled by a school
25    pursuant to its school improvement plan adopted under
26    Article 34 or its revised or amended school improvement

 

 

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

 

 

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

 

 

HB3373- 56 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 57 -LRB098 08917 NHT 39049 b

1(G) Equalized Assessed Valuation Data.
2    (1) For purposes of the calculation of Available Local
3Resources required pursuant to subsection (D), the State Board
4of Education shall secure from the Department of Revenue the
5value as equalized or assessed by the Department of Revenue of
6all taxable property of every school district, together with
7(i) the applicable tax rate used in extending taxes for the
8funds of the district as of September 30 of the previous year
9and (ii) the limiting rate for all school districts subject to
10property tax extension limitations as imposed under the
11Property Tax Extension Limitation Law.
12    The Department of Revenue shall add to the equalized
13assessed value of all taxable property of each school district
14situated entirely or partially within a county that is or was
15subject to the provisions of Section 15-176 or 15-177 of the
16Property Tax Code (a) an amount equal to the total amount by
17which the homestead exemption allowed under Section 15-176 or
1815-177 of the Property Tax Code for real property situated in
19that school district exceeds the total amount that would have
20been allowed in that school district if the maximum reduction
21under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
22all other counties in tax year 2003 or (ii) $5,000 in all
23counties in tax year 2004 and thereafter and (b) an amount
24equal to the aggregate amount for the taxable year of all
25additional exemptions under Section 15-175 of the Property Tax

 

 

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1Code for owners with a household income of $30,000 or less. The
2county clerk of any county that is or was subject to the
3provisions of Section 15-176 or 15-177 of the Property Tax Code
4shall annually calculate and certify to the Department of
5Revenue for each school district all homestead exemption
6amounts under Section 15-176 or 15-177 of the Property Tax Code
7and all amounts of additional exemptions under Section 15-175
8of the Property Tax Code for owners with a household income of
9$30,000 or less. It is the intent of this paragraph that if the
10general homestead exemption for a parcel of property is
11determined under Section 15-176 or 15-177 of the Property Tax
12Code rather than Section 15-175, then the calculation of
13Available Local Resources shall not be affected by the
14difference, if any, between the amount of the general homestead
15exemption allowed for that parcel of property under Section
1615-176 or 15-177 of the Property Tax Code and the amount that
17would have been allowed had the general homestead exemption for
18that parcel of property been determined under Section 15-175 of
19the Property Tax Code. It is further the intent of this
20paragraph that if additional exemptions are allowed under
21Section 15-175 of the Property Tax Code for owners with a
22household income of less than $30,000, then the calculation of
23Available Local Resources shall not be affected by the
24difference, if any, because of those additional exemptions.
25    This equalized assessed valuation, as adjusted further by
26the requirements of this subsection, shall be utilized in the

 

 

HB3373- 59 -LRB098 08917 NHT 39049 b

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1following low income programs: Medicaid, the Children's Health
2Insurance Program, TANF, or Food Stamps, excluding pupils who
3are eligible for services provided by the Department of
4Children and Family Services, averaged over the 2 immediately
5preceding fiscal years for fiscal year 2004 and over the 3
6immediately preceding fiscal years for each fiscal year
7thereafter) divided by the Average Daily Attendance of the
8school district.
9    (2) Supplemental general State aid pursuant to this
10subsection (H) shall be provided as follows for the 1998-1999,
111999-2000, and 2000-2001 school years only:
12        (a) For any school district with a Low Income
13    Concentration Level of at least 20% and less than 35%, the
14    grant for any school year shall be $800 multiplied by the
15    low income eligible pupil count.
16        (b) For any school district with a Low Income
17    Concentration Level of at least 35% and less than 50%, the
18    grant for the 1998-1999 school year shall be $1,100
19    multiplied by the low income eligible pupil count.
20        (c) For any school district with a Low Income
21    Concentration Level of at least 50% and less than 60%, the
22    grant for the 1998-99 school year shall be $1,500
23    multiplied by the low income eligible pupil count.
24        (d) For any school district with a Low Income
25    Concentration Level of 60% or more, the grant for the
26    1998-99 school year shall be $1,900 multiplied by the low

 

 

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1    income eligible pupil count.
2        (e) For the 1999-2000 school year, the per pupil amount
3    specified in subparagraphs (b), (c), and (d) immediately
4    above shall be increased to $1,243, $1,600, and $2,000,
5    respectively.
6        (f) For the 2000-2001 school year, the per pupil
7    amounts specified in subparagraphs (b), (c), and (d)
8    immediately above shall be $1,273, $1,640, and $2,050,
9    respectively.
10    (2.5) Supplemental general State aid pursuant to this
11subsection (H) shall be provided as follows for the 2002-2003
12school year:
13        (a) For any school district with a Low Income
14    Concentration Level of less than 10%, the grant for each
15    school year shall be $355 multiplied by the low income
16    eligible pupil count.
17        (b) For any school district with a Low Income
18    Concentration Level of at least 10% and less than 20%, the
19    grant for each school year shall be $675 multiplied by the
20    low income eligible pupil count.
21        (c) For any school district with a Low Income
22    Concentration Level of at least 20% and less than 35%, the
23    grant for each school year shall be $1,330 multiplied by
24    the low income eligible pupil count.
25        (d) For any school district with a Low Income
26    Concentration Level of at least 35% and less than 50%, the

 

 

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1    grant for each school year shall be $1,362 multiplied by
2    the low income eligible pupil count.
3        (e) For any school district with a Low Income
4    Concentration Level of at least 50% and less than 60%, the
5    grant for each school year shall be $1,680 multiplied by
6    the low income eligible pupil count.
7        (f) For any school district with a Low Income
8    Concentration Level of 60% or more, the grant for each
9    school year shall be $2,080 multiplied by the low income
10    eligible pupil count.
11    (2.10) Except as otherwise provided, supplemental general
12State aid pursuant to this subsection (H) shall be provided as
13follows for the 2003-2004 school year and each school year
14thereafter:
15        (a) For any school district with a Low Income
16    Concentration Level of 15% or less, the grant for each
17    school year shall be $355 multiplied by the low income
18    eligible pupil count.
19        (b) For any school district with a Low Income
20    Concentration Level greater than 15%, the grant for each
21    school year shall be $294.25 added to the product of $2,700
22    and the square of the Low Income Concentration Level, all
23    multiplied by the low income eligible pupil count.
24    For the 2003-2004 school year and each school year
25thereafter through the 2008-2009 school year only, the grant
26shall be no less than the grant for the 2002-2003 school year.

 

 

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1For the 2009-2010 school year only, the grant shall be no less
2than the grant for the 2002-2003 school year multiplied by
30.66. For the 2010-2011 school year only, the grant shall be no
4less than the grant for the 2002-2003 school year multiplied by
50.33. Notwithstanding the provisions of this paragraph to the
6contrary, if for any school year supplemental general State aid
7grants are prorated as provided in paragraph (1) of this
8subsection (H), then the grants under this paragraph shall be
9prorated.
10    For the 2003-2004 school year only, the grant shall be no
11greater than the grant received during the 2002-2003 school
12year added to the product of 0.25 multiplied by the difference
13between the grant amount calculated under subsection (a) or (b)
14of this paragraph (2.10), whichever is applicable, and the
15grant received during the 2002-2003 school year. For the
162004-2005 school year only, the grant shall be no greater than
17the grant received during the 2002-2003 school year added to
18the product of 0.50 multiplied by the difference between the
19grant amount calculated under subsection (a) or (b) of this
20paragraph (2.10), whichever is applicable, and the grant
21received during the 2002-2003 school year. For the 2005-2006
22school year only, the grant shall be no greater than the grant
23received during the 2002-2003 school year added to the product
24of 0.75 multiplied by the difference between the grant amount
25calculated under subsection (a) or (b) of this paragraph
26(2.10), whichever is applicable, and the grant received during

 

 

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1the 2002-2003 school year.
2    (3) School districts with an Average Daily Attendance of
3more than 1,000 and less than 50,000 that qualify for
4supplemental general State aid pursuant to this subsection
5shall submit a plan to the State Board of Education prior to
6October 30 of each year for the use of the funds resulting from
7this grant of supplemental general State aid for the
8improvement of instruction in which priority is given to
9meeting the education needs of disadvantaged children. Such
10plan shall be submitted in accordance with rules and
11regulations promulgated by the State Board of Education.
12    (4) School districts with an Average Daily Attendance of
1350,000 or more that qualify for supplemental general State aid
14pursuant to this subsection shall be required to distribute
15from funds available pursuant to this Section, no less than
16$261,000,000 in accordance with the following requirements:
17        (a) The required amounts shall be distributed to the
18    attendance centers within the district in proportion to the
19    number of pupils enrolled at each attendance center who are
20    eligible to receive free or reduced-price lunches or
21    breakfasts under the federal Child Nutrition Act of 1966
22    and under the National School Lunch Act during the
23    immediately preceding school year.
24        (b) The distribution of these portions of supplemental
25    and general State aid among attendance centers according to
26    these requirements shall not be compensated for or

 

 

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

 

 

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

 

 

HB3373- 74 -LRB098 08917 NHT 39049 b

1    plan or modified plan is submitted.
2        If the district fails to distribute State aid to
3    attendance centers in accordance with an approved plan, the
4    plan for the following year shall allocate funds, in
5    addition to the funds otherwise required by this
6    subsection, to those attendance centers which were
7    underfunded during the previous year in amounts equal to
8    such underfunding.
9        For purposes of determining compliance with this
10    subsection in relation to the requirements of attendance
11    center funding, each district subject to the provisions of
12    this subsection shall submit as a separate document by
13    December 1 of each year a report of expenditure data for
14    the prior year in addition to any modification of its
15    current plan. If it is determined that there has been a
16    failure to comply with the expenditure provisions of this
17    subsection regarding contravention or supplanting, the
18    State Superintendent of Education shall, within 60 days of
19    receipt of the report, notify the district and any affected
20    local school council. The district shall within 45 days of
21    receipt of that notification inform the State
22    Superintendent of Education of the remedial or corrective
23    action to be taken, whether by amendment of the current
24    plan, if feasible, or by adjustment in the plan for the
25    following year. Failure to provide the expenditure report
26    or the notification of remedial or corrective action in a

 

 

HB3373- 75 -LRB098 08917 NHT 39049 b

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

 

 

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

 

 

HB3373- 77 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 78 -LRB098 08917 NHT 39049 b

1The Board shall consist of 5 members who are appointed by the
2Governor, by and with the advice and consent of the Senate. The
3members appointed shall include representatives of education,
4business, and the general public. One of the members so
5appointed shall be designated by the Governor at the time the
6appointment is made as the chairperson of the Board. The
7initial members of the Board may be appointed any time after
8the effective date of this amendatory Act of 1997. The regular
9term of each member of the Board shall be for 4 years from the
10third Monday of January of the year in which the term of the
11member's appointment is to commence, except that of the 5
12initial members appointed to serve on the Board, the member who
13is appointed as the chairperson shall serve for a term that
14commences on the date of his or her appointment and expires on
15the third Monday of January, 2002, and the remaining 4 members,
16by lots drawn at the first meeting of the Board that is held
17after all 5 members are appointed, shall determine 2 of their
18number to serve for terms that commence on the date of their
19respective appointments and expire on the third Monday of
20January, 2001, and 2 of their number to serve for terms that
21commence on the date of their respective appointments and
22expire on the third Monday of January, 2000. All members
23appointed to serve on the Board shall serve until their
24respective successors are appointed and confirmed. Vacancies
25shall be filled in the same manner as original appointments. If
26a vacancy in membership occurs at a time when the Senate is not

 

 

HB3373- 79 -LRB098 08917 NHT 39049 b

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

 

 

HB3373- 80 -LRB098 08917 NHT 39049 b

1concentrations of children from poverty. The recommended
2foundation level shall be determined based on a methodology
3which incorporates the basic education expenditures of
4low-spending schools exhibiting high academic performance. The
5Education Funding Advisory Board shall make such
6recommendations to the General Assembly on January 1 of odd
7numbered years, beginning January 1, 2001.
 
8(N) (Blank).
 
9(O) References.
10    (1) References in other laws to the various subdivisions of
11Section 18-8 as that Section existed before its repeal and
12replacement by this Section 18-8.05 shall be deemed to refer to
13the corresponding provisions of this Section 18-8.05, to the
14extent that those references remain applicable.
15    (2) References in other laws to State Chapter 1 funds shall
16be deemed to refer to the supplemental general State aid
17provided under subsection (H) of this Section.
 
18(P) Public Act 93-838 and Public Act 93-808 make inconsistent
19changes to this Section. Under Section 6 of the Statute on
20Statutes there is an irreconcilable conflict between Public Act
2193-808 and Public Act 93-838. Public Act 93-838, being the last
22acted upon, is controlling. The text of Public Act 93-838 is
23the law regardless of the text of Public Act 93-808.

 

 

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1(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
2eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;
396-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
411-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; 97-742,
5eff. 6-30-13; 97-813, eff. 7-13-12.)
 
6    Section 95. No acceleration or delay. Where this Act makes
7changes in a statute that is represented in this Act by text
8that is not yet or no longer in effect (for example, a Section
9represented by multiple versions), the use of that text does
10not accelerate or delay the taking effect of (i) the changes
11made by this Act or (ii) provisions derived from any other
12Public Act.
 
13    Section 99. Effective date. This Act takes effect July 1,
142013.