98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB4680

 

Introduced , by Rep. Robert W. Pritchard

 

SYNOPSIS AS INTRODUCED:
 
105 ILCS 5/17-3  from Ch. 122, par. 17-3
105 ILCS 5/17-5  from Ch. 122, par. 17-5

    Amends the School Code. Provides that no elementary or high school district established pursuant to the Conversion and Formation of School Districts Article may levy taxes for educational purposes at a rate greater than 2.0% of the value as equalized or assessed by the Department of Revenue or for operations and maintenance purposes at a rate greater than 0.375% of the value as equalized or assessed by the Department of Revenue. Provides that in districts maintaining grades 1 through 8 or grades 9 through 12, the maximum rate for educational purposes shall not exceed 3.5% of the value as equalized or assessed by the Department of Revenue for taxes levied for 2015 or prior years, shall not exceed 3.2% for taxes levied for 2016, shall not exceed 2.9% for taxes levied for 2017, shall not exceed 2.6% for taxes levied for 2018, shall not exceed 2.3% for taxes levied for 2019, and shall not exceed 2.0% for taxes levied for 2020 or thereafter (now, the maximum rate is 3.5%). Provides that in districts maintaining grades 1 through 8 or grades 9 through 12, the maximum rate for operations and maintenance purposes shall not exceed 0.55% for taxes levied for 2015 or prior years, shall not exceed 0.475% for taxes levied for 2016, shall not exceed 0.45% for taxes levied for 2017, shall not exceed 0.425% for taxes levied for 2018, shall not exceed 0.40% for taxes levied for 2019, and shall not exceed 0.375% for taxes levied for 2020 or thereafter (now, the maximum rate is 0.55%).


LRB098 17283 OMW 52377 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4680LRB098 17283 OMW 52377 b

1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The School Code is amended by changing Sections
517-3 and 17-5 and as follows:
 
6    (105 ILCS 5/17-3)  (from Ch. 122, par. 17-3)
7    Sec. 17-3. Additional levies-Submission to voters.
8    (a) The school board in any district having a population of
9less than 500,000 inhabitants may, by proper resolution, cause
10a proposition to increase, for a limited period of not less
11than 3 nor more than 10 years or for an unlimited period, the
12annual tax rate for educational purposes to be submitted to the
13voters of such district at a regular scheduled election as
14follows:
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;

 

 

HB4680- 2 -LRB098 17283 OMW 52377 b

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:
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.
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

 

 

HB4680- 3 -LRB098 17283 OMW 52377 b

1        4.00%.
2    If the resolution of the school board seeks to increase the
3annual tax rate for educational purposes for a limited period
4of not less than 3 nor more than 10 years, the proposition
5shall so state and shall identify the years for which the tax
6increase is sought.
7    If a majority of the votes cast on the proposition is in
8favor thereof at an election for which the election authorities
9have given notice either (i) in accordance with Section 12-5 of
10the Election Code or (ii) by publication of a true and legible
11copy of the specimen ballot label containing the proposition in
12the form in which it appeared or will appear on the official
13ballot label on the day of the election at least 5 days before
14the day of the election in at least one newspaper published in
15and having a general circulation in the district, the school
16board may thereafter, until such authority is revoked in like
17manner, levy annually the tax so authorized; provided that if
18the proposition as approved limits the increase in the annual
19tax rate of the district for educational purposes to a period
20of not less than 3 nor more than 10 years, the district may,
21unless such authority is sooner revoked in like manner, levy
22annually the tax so authorized for the limited number of years
23approved by a majority of the votes cast on the proposition.
24Upon expiration of that limited period, the rate at which the
25district may annually levy its tax for educational purposes
26shall be the rate provided under Section 17-2, or the rate at

 

 

HB4680- 4 -LRB098 17283 OMW 52377 b

1which the district last levied its tax for educational purposes
2prior to approval of the proposition authorizing the levy of
3that tax at an increased rate, whichever is greater.
4    The school board shall certify the proposition to the
5proper election authorities in accordance with the general
6election law.
7    The provisions of this Section concerning notice of the tax
8rate increase referendum apply only to consolidated primary
9elections held prior to January 1, 2002 at which not less than
1055% of the voters voting on the tax rate increase proposition
11voted in favor of the tax rate increase proposition.
12    (b) Beginning on the effective date of this amendatory Act
13of the 97th General Assembly, if a unit district is being
14established from an elementary district or districts and a high
15school district, pursuant to Article 11E of this Code, and the
16combined rate of the elementary district or districts and the
17high school district prior to the formation of the unit
18district is greater than 4.00% for educational purposes, then
19the maximum rate for educational purposes for the unit district
20shall 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

 

 

HB4680- 5 -LRB098 17283 OMW 52377 b

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
16of the 98th General Assembly, no elementary or high school
17district established pursuant to Article 11E of this Code may
18levy taxes for educational purposes at a rate greater than 2.0%
19of the value as equalized or assessed by the Department of
20Revenue.
21(Source: P.A. 97-1022, eff. 1-1-13.)
 
22    (105 ILCS 5/17-5)  (from Ch. 122, par. 17-5)
23    Sec. 17-5. Increase tax rates for operations and
24maintenance purposes-Maximum.
25    (a) The school board in any district having a population of

 

 

HB4680- 6 -LRB098 17283 OMW 52377 b

1less than 500,000 inhabitants may, by proper resolution, cause
2a proposition to increase the annual tax rate for operations
3and maintenance purposes to be submitted to the voters of the
4district at a regular scheduled election. The board shall
5certify the proposition to the proper election authority for
6submission to the elector in accordance with the general
7election law. In districts maintaining grades 1 through 8, or
8grades 9 through 12, the maximum rate for operations and
9maintenance purposes shall not exceed .55% for taxes levied for
102015 or prior years, shall not exceed 0.475% for taxes levied
11for 2016, shall not exceed 0.45% for taxes levied for 2017,
12shall not exceed 0.425% for taxes levied for 2018, shall not
13exceed 0.40% for taxes levied for 2019, and shall not exceed
140.375% for taxes levied for 2020 or thereafter; and in
15districts maintaining grades 1 through 12, the maximum rates
16for operations and maintenance purposes shall not exceed .75%,
17except that if a single elementary district and a secondary
18district having boundaries that are coterminous on the
19effective date of this amendatory Act form a community unit
20district as authorized under Section 11-6, the maximum rate for
21operation and maintenance purposes for such district shall not
22exceed 1.10% of the value as equalized or assessed by the
23Department of Revenue; and in such district maintaining grades
241 through 12, funds may, subject to the provisions of Section
2517-5.1 accumulate to not more than 5% of the equalized assessed
26valuation of the district. No such accumulation shall ever be

 

 

HB4680- 7 -LRB098 17283 OMW 52377 b

1transferred or used for any other purpose. If a majority of the
2votes cast on the proposition is in favor thereof, the school
3board may thereafter, until such authority is revoked in like
4manner, levy annually a tax as authorized.
5    (b) Beginning on the effective date of this amendatory Act
6of the 97th General Assembly, if a unit district is being
7established from an elementary district or districts and a high
8school district, pursuant to Article 11E of this Code, and the
9combined rate of the elementary district or districts and the
10high school district prior to the formation of the unit
11district is greater than 0.75% for operations and maintenance
12purposes, then the maximum rate for operations and maintenance
13purposes 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

 

 

HB4680- 8 -LRB098 17283 OMW 52377 b

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
8of the 98th General Assembly, no elementary or high school
9district established pursuant to Article 11E of this Code may
10levy taxes for operations and maintenance purposes at a rate
11greater than 0.375% of the value as equalized or assessed by
12the Department of Revenue.
13(Source: P.A. 97-1022, eff. 1-1-13.)