State of Illinois
2015 and 2016


Introduced , by Rep. Marcus C. Evans, Jr.


105 ILCS 5/34-53  from Ch. 122, par. 34-53

    Amends the School Code. Provides that a separate tax shall be levied by the Chicago Board of Education for the purpose of making an employer contribution to the Public School Teachers' Pension and Retirement Fund of Chicago, at the rate of 0.26%; requires the proceeds from this separate tax to be paid directly to the Pension Fund. Makes a corresponding reduction in the rate limitation for the tax for general educational purposes. Effective immediately.

LRB099 09005 EFG 29182 b






HB3695LRB099 09005 EFG 29182 b

1    AN ACT concerning education.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The School Code is amended by changing Section
534-53 as follows:
6    (105 ILCS 5/34-53)  (from Ch. 122, par. 34-53)
7    Sec. 34-53. Tax levies; Purpose; Rates. For the purpose of
8establishing and supporting free schools for not fewer than 9
9months in each year and defraying their expenses the board may
10levy annually, upon all taxable property of such district for
11educational purposes a tax for the fiscal years 1996 and each
12succeeding fiscal year at a rate of not to exceed the sum of
13(i) 2.81% 3.07% (or such other rate as may be set by law
14independent of the rate difference described in (ii) below) and
15(ii) the difference between .50% and the rate per cent of taxes
16extended for a School Finance Authority organized under Article
1734A of the School Code, for the calendar year in which the
18applicable fiscal year of the board begins as determined by the
19county clerk and certified to the board pursuant to Section
2018-110 of the Property Tax Code, of the value as equalized or
21assessed by the Department of Revenue for the year in which
22such levy is made.
23    For fiscal year 2016 and each succeeding fiscal year, for



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1the purpose of making an employer contribution to the Public
2School Teachers' Pension and Retirement Fund of Chicago, the
3board shall levy annually, upon all taxable property located
4within the district, a tax at the rate of 0.26%. The proceeds
5from this additional tax shall be paid directly to the Pension
7     Nothing in this amendatory Act of 1995 shall in any way
8impair or restrict the levy or extension of taxes pursuant to
9any tax levies for any purposes of the board lawfully made
10prior to the adoption of this amendatory Act of 1995.
11    Notwithstanding any other provision of this Code and in
12addition to any other methods provided for increasing the tax
13rate the board may, by proper resolution, cause a proposition
14to increase the annual tax rate for educational purposes to be
15submitted to the voters of such district at any general or
16special election. The maximum rate for educational purposes
17shall not exceed 4.00%. The election called for such purpose
18shall be governed by Article 9 of this Act. If at such election
19a majority of the votes cast on the proposition is in favor
20thereof, the Board of Education may thereafter until such
21authority is revoked in a like manner, levy annually the tax so
23    For purposes of this Article, educational purposes for
24fiscal years beginning in 1995 and each subsequent year shall
25also include, but not be limited to, in addition to those
26purposes authorized before this amendatory Act of 1995,



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1constructing, acquiring, leasing (other than from the Public
2Building Commission of Chicago), operating, maintaining,
3improving, repairing, and renovating land, buildings,
4furnishings, and equipment for school houses and buildings, and
5related incidental expenses, and provision of special
6education, furnishing free textbooks and instructional aids
7and school supplies, establishing, equipping, maintaining, and
8operating supervised playgrounds under the control of the
9board, school extracurricular activities, and stadia, social
10center, and summer swimming pool programs open to the public in
11connection with any public school; making an employer
12contribution to the Public School Teachers' Pension and
13Retirement Fund as required by Section 17-129 of the Illinois
14Pension Code; and providing an agricultural science school,
15including site development and improvements, maintenance
16repairs, and supplies. Educational purposes also includes
17student transportation expenses.
18    All collections of all taxes levied for fiscal years ending
19before 1996 under this Section or under Sections 34-53.2,
2034-53.3, 34-58, 34-60, or 34-62 of this Article as in effect
21prior to this amendatory Act of 1995 may be used for any
22educational purposes as defined by this amendatory Act of 1995
23and need not be used for the particular purposes for which they
24were levied. The levy and extension of taxes pursuant to this
25Section as amended by this amendatory Act of 1995 shall not
26constitute a new or increased tax rate within the meaning of



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1the Property Tax Extension Limitation Law or the One-year
2Property Tax Extension Limitation Law.
3    The rate at which taxes may be levied for the fiscal year
4beginning September 1, 1996, for educational purposes shall be
5the full rate authorized by this Section for such taxes for
6fiscal years ending after 1995.
7(Source: P.A. 88-511; 88-670, eff. 12-2-94; 89-15, eff.
9    Section 99. Effective date. This Act takes effect upon
10becoming law.