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1 | AN ACT concerning education.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The School Code is amended by changing Sections | ||||||||||||||||||||||||||
5 | 17-3 and 17-5 and as follows:
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6 | (105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
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7 | Sec. 17-3. Additional levies-Submission to voters. | ||||||||||||||||||||||||||
8 | (a) The school board in any district having a population of | ||||||||||||||||||||||||||
9 | less than
500,000 inhabitants may, by proper resolution, cause | ||||||||||||||||||||||||||
10 | a proposition to
increase, for a limited period of not less | ||||||||||||||||||||||||||
11 | than 3 nor more than 10 years or
for an unlimited period, the
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12 | annual tax rate for educational purposes to be submitted to
the | ||||||||||||||||||||||||||
13 | voters of such district at a regular scheduled election as
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14 | follows:
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15 | (1) in districts maintaining grades 1 through 8, or | ||||||||||||||||||||||||||
16 | grades 9 through
12, the maximum rate for educational | ||||||||||||||||||||||||||
17 | purposes shall not exceed 3.5% of the
value as equalized or | ||||||||||||||||||||||||||
18 | assessed by the Department of Revenue for taxes levied for | ||||||||||||||||||||||||||
19 | 2015 or prior years, shall not exceed 3.2% for taxes levied | ||||||||||||||||||||||||||
20 | for 2016, shall not exceed 2.9% for taxes levied for 2017, | ||||||||||||||||||||||||||
21 | shall not exceed 2.6% for taxes levied for 2018, shall not | ||||||||||||||||||||||||||
22 | exceed 2.3% for taxes levied for 2019, and shall not exceed | ||||||||||||||||||||||||||
23 | 2.0% for taxes levied for 2020 or thereafter ;
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1 | (2) in districts maintaining grades 1 through 12 the | ||||||
2 | maximum rate
for educational purposes shall not exceed | ||||||
3 | 4.00% of the value as equalized or assessed by the | ||||||
4 | Department of Revenue except that if a single
elementary | ||||||
5 | district and a secondary district having boundaries that | ||||||
6 | are
coterminous form a community
unit district
on or after | ||||||
7 | the effective date of this amendatory Act of the 94th | ||||||
8 | General Assembly and the actual combined rate of the | ||||||
9 | elementary district and secondary district prior to the | ||||||
10 | formation of the community unit district is greater than | ||||||
11 | 4.00%, then the maximum rate for educational
purposes
for | ||||||
12 | such district shall be the following:
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13 | (A) For 2 years following the formation of the | ||||||
14 | community unit district, the maximum rate shall equal | ||||||
15 | the actual combined rate of the previous elementary | ||||||
16 | district and secondary district.
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17 | (B) In each subsequent year, the maximum rate shall | ||||||
18 | be reduced by 0.10% or reduced to 4.00%, whichever | ||||||
19 | reduction is less. The school board may, by proper | ||||||
20 | resolution, cause a proposition to increase the | ||||||
21 | reduced rate, not to exceed the maximum rate in clause | ||||||
22 | (A), to be submitted to the voters of the district at a | ||||||
23 | regular scheduled election as provided under this | ||||||
24 | Section. Nothing in this Section shall require that the | ||||||
25 | maximum rate for educational purpose for a district | ||||||
26 | maintaining grades one through 12 be reduced below |
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1 | 4.00%.
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2 | If the resolution of the school board seeks to increase the | ||||||
3 | annual tax rate
for educational purposes for a limited period | ||||||
4 | of not less than 3 nor more than
10 years, the proposition | ||||||
5 | shall
so state and shall identify the years for which the tax | ||||||
6 | increase is sought.
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7 | If
a majority of the votes cast on the proposition is in | ||||||
8 | favor
thereof at an election for which the election authorities | ||||||
9 | have given notice
either (i) in accordance with Section 12-5 of | ||||||
10 | the Election Code or (ii) by
publication of a true and legible | ||||||
11 | copy of the specimen ballot label containing
the proposition in | ||||||
12 | the form in which it appeared or will appear on the official
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13 | ballot label on the day of the election at least 5 days before | ||||||
14 | the day of the
election in at least one newspaper published in | ||||||
15 | and having a general
circulation in the district, the school | ||||||
16 | board may thereafter, until such
authority is
revoked in like | ||||||
17 | manner, levy annually the tax so authorized; provided that if
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18 | the proposition as approved limits the increase in the annual | ||||||
19 | tax rate of the
district for educational purposes to a period | ||||||
20 | of not less than 3 nor more than
10 years, the district may,
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21 | unless such authority is sooner revoked in like manner, levy | ||||||
22 | annually the tax
so authorized for the limited number of years | ||||||
23 | approved by a majority of the
votes cast on
the proposition. | ||||||
24 | Upon expiration of that limited period, the rate at which the
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25 | district may annually levy
its tax for educational purposes | ||||||
26 | shall be the rate provided under Section 17-2,
or the rate at |
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1 | which the district last levied its tax for educational purposes
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2 | prior to approval of the proposition authorizing the levy of | ||||||
3 | that tax at an
increased rate, whichever is greater.
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4 | The school board shall certify the proposition to the | ||||||
5 | proper election
authorities
in accordance with the general | ||||||
6 | election law.
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7 | The provisions of this Section concerning notice of the tax | ||||||
8 | rate increase
referendum apply only to consolidated primary | ||||||
9 | elections held prior to January
1, 2002 at which not less than
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10 | 55% of the voters voting on the tax rate increase proposition | ||||||
11 | voted in favor
of the
tax rate increase proposition.
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12 | (b) Beginning on the effective date of this amendatory Act | ||||||
13 | of the 97th General Assembly, if a unit district is being | ||||||
14 | established from an elementary district or districts and a high | ||||||
15 | school district, pursuant to Article 11E of this Code, and the | ||||||
16 | combined rate of the elementary district or districts and the | ||||||
17 | high school district prior to the formation of the unit | ||||||
18 | district is greater than 4.00% for educational purposes, then | ||||||
19 | the maximum rate for educational purposes for the unit district | ||||||
20 | shall be the following: | ||||||
21 | (1) For the first year following the formation of the | ||||||
22 | new unit district, the maximum rate shall equal the lesser | ||||||
23 | of the actual combined rate of the previous highest | ||||||
24 | elementary district rate and the high school district rate | ||||||
25 | or 6.40%. | ||||||
26 | (2) For the second year after the formation of the new |
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1 | unit district, the maximum rate shall equal the lesser of | ||||||
2 | the actual combined rate of the previous highest elementary | ||||||
3 | district rate and the high school district rate or 5.80%. | ||||||
4 | (3) For the third year after the formation of the new | ||||||
5 | unit district, the maximum rate shall equal the lesser of | ||||||
6 | the actual combined rate of the previous highest elementary | ||||||
7 | district rate and the high school district rate or 5.20%. | ||||||
8 | (4) For the fourth year after the formation of the new | ||||||
9 | unit district, the maximum rate shall equal the lesser of | ||||||
10 | the actual combined rate of the previous highest elementary | ||||||
11 | district rate and the high school district rate or 4.60%. | ||||||
12 | (5) For the fifth year after the formation of the new | ||||||
13 | unit district and thereafter, the maximum rate shall be no | ||||||
14 | greater than 4.00%. | ||||||
15 | (c) Beginning on the effective date of this amendatory Act | ||||||
16 | of the 98th General Assembly, no elementary or high school | ||||||
17 | district established pursuant to Article 11E of this Code may | ||||||
18 | levy taxes for educational purposes at a rate greater than 2.0% | ||||||
19 | of the value as equalized or assessed by the Department of | ||||||
20 | Revenue. | ||||||
21 | (Source: P.A. 97-1022, eff. 1-1-13.)
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22 | (105 ILCS 5/17-5) (from Ch. 122, par. 17-5)
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23 | Sec. 17-5. Increase tax rates for operations and | ||||||
24 | maintenance purposes-Maximum. | ||||||
25 | (a) The school board in any district having a population of |
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1 | less than
500,000 inhabitants may, by proper resolution, cause | ||||||
2 | a proposition to
increase the annual tax rate for operations | ||||||
3 | and maintenance purposes to be
submitted to the voters of the | ||||||
4 | district at a regular scheduled election.
The board shall | ||||||
5 | certify the proposition to the proper election authority
for | ||||||
6 | submission to the elector in accordance with the general | ||||||
7 | election law.
In districts maintaining grades 1 through 8,
or | ||||||
8 | grades 9 through 12, the maximum rate for operations and
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9 | maintenance purposes shall not exceed .55% for taxes levied for | ||||||
10 | 2015 or prior years, shall not exceed 0.475% for taxes levied | ||||||
11 | for 2016, shall not exceed 0.45% for taxes levied for 2017, | ||||||
12 | shall not exceed 0.425% for taxes levied for 2018, shall not | ||||||
13 | exceed 0.40% for taxes levied for 2019, and shall not exceed | ||||||
14 | 0.375% for taxes levied for 2020 or thereafter ; and in | ||||||
15 | districts maintaining
grades 1 through 12, the maximum rates | ||||||
16 | for operations and
maintenance purposes shall not exceed .75%, | ||||||
17 | except that if a single elementary
district and a secondary | ||||||
18 | district having boundaries that are coterminous
on the | ||||||
19 | effective date of this amendatory Act form a community unit | ||||||
20 | district
as authorized under Section 11-6, the maximum rate for | ||||||
21 | operation
and maintenance purposes for such district shall not | ||||||
22 | exceed 1.10% of the
value as equalized or assessed by the | ||||||
23 | Department of Revenue; and in such
district maintaining grades | ||||||
24 | 1 through 12, funds may, subject to the
provisions of Section | ||||||
25 | 17-5.1 accumulate to not more than 5% of the
equalized assessed | ||||||
26 | valuation of the district. No such accumulation shall
ever be |
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1 | transferred or used for any other purpose. If a majority of the
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2 | votes cast on the proposition is in favor thereof, the school | ||||||
3 | board may
thereafter, until such authority is revoked in like | ||||||
4 | manner, levy annually a
tax as authorized.
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5 | (b) Beginning on the effective date of this amendatory Act | ||||||
6 | of the 97th General Assembly, if a unit district is being | ||||||
7 | established from an elementary district or districts and a high | ||||||
8 | school district, pursuant to Article 11E of this Code, and the | ||||||
9 | combined rate of the elementary district or districts and the | ||||||
10 | high school district prior to the formation of the unit | ||||||
11 | district is greater than 0.75% for operations and maintenance | ||||||
12 | purposes, then the maximum rate for operations and maintenance | ||||||
13 | purposes for the unit district shall be the following: | ||||||
14 | (1) For the first year following formation of the new | ||||||
15 | unit district, the maximum rate shall equal the lesser of | ||||||
16 | the actual combined rate of the previous highest elementary | ||||||
17 | district rate and the high school district rate or 1.03%. | ||||||
18 | (2) For the second year after formation of the new unit | ||||||
19 | district, the maximum rate shall equal the lesser of the | ||||||
20 | actual combined rate of the previous highest elementary | ||||||
21 | district rate and the high school district rate or 0.96%. | ||||||
22 | (3) For the third year after the formation of the new | ||||||
23 | unit district, the maximum rate shall equal the lesser of | ||||||
24 | the actual combined rate of the previous highest elementary | ||||||
25 | district rate and the high school district rate or 0.89%. | ||||||
26 | (4) For the fourth year after the formation of the new |
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1 | unit district, the maximum rate shall equal the lesser of | ||||||
2 | the actual combined rate of the previous highest elementary | ||||||
3 | district rate and the high school district rate or 0.82%. | ||||||
4 | (5) For the fifth year after the formation of the new | ||||||
5 | unit district and thereafter, the maximum rate shall be no | ||||||
6 | greater than 0.75%. | ||||||
7 | (c) Beginning on the effective date of this amendatory Act | ||||||
8 | of the 98th General Assembly, no elementary or high school | ||||||
9 | district established pursuant to Article 11E of this Code may | ||||||
10 | levy taxes for operations and maintenance purposes at a rate | ||||||
11 | greater than 0.375% of the value as equalized or assessed by | ||||||
12 | the Department of Revenue. | ||||||
13 | (Source: P.A. 97-1022, eff. 1-1-13.)
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