Sen. John J. Cullerton

Filed: 7/15/2015

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 316

2    AMENDMENT NO. ______. Amend Senate Bill 316, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 18-185, 18-190, 18-205, 18-213, and 18-214 and by
7adding Section 18-242 as follows:
 
8    (35 ILCS 200/18-185)
9    Sec. 18-185. Short title; definitions. This Division 5 may
10be cited as the Property Tax Extension Limitation Law. As used
11in this Division 5:
12    "Consumer Price Index" means the Consumer Price Index for
13All Urban Consumers for all items published by the United
14States Department of Labor.
15    "Extension limitation", except as otherwise provided in
16this paragraph, means (a) the lesser of 5% or the percentage

 

 

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1increase in the Consumer Price Index during the 12-month
2calendar year preceding the levy year or (b) the rate of
3increase approved by voters under Section 18-205. For the 2016
4levy year only, "extension limitation" means (i) for each
5taxing district having the majority of its 2015 equalized
6assessed value outside of Cook County, 0% or the rate of
7increase approved by the voters under Section 18-205 and (ii)
8for each taxing district having the majority of its 2015
9equalized assessed value within Cook County, (a) the lesser of
105% or the percentage increase in the Consumer Price Index
11during the 12-month calendar year preceding the levy year or
12(b) the rate of increase approved by voters under Section
1318-205. For the 2017 levy year only, "extension limitation"
14means 0% or the rate of increase approved by the voters under
15Section 18-205. For the 2018 levy year only, "extension
16limitation" means (i) for each taxing district having the
17majority of its 2015 equalized assessed value within Cook
18County, 0% or the rate of increase approved by the voters under
19Section 18-205 and (ii) for each taxing district having the
20majority of its 2015 equalized assessed value outside of Cook
21County, (a) the lesser of 5% or the percentage increase in the
22Consumer Price Index during the 12-month calendar year
23preceding the levy year or (b) the rate of increase approved by
24voters under Section 18-205.
25    "Affected county" means a county of 3,000,000 or more
26inhabitants or a county contiguous to a county of 3,000,000 or

 

 

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1more inhabitants.
2    "Taxing district" has the same meaning provided in Section
31-150, except as otherwise provided in this Section. For the
41991 through 1994 levy years only, "taxing district" includes
5only each non-home rule taxing district having the majority of
6its 1990 equalized assessed value within any county or counties
7contiguous to a county with 3,000,000 or more inhabitants.
8Beginning with the 1995 levy year and through the 2015 levy
9year, and beginning again with the 2019 levy year, "taxing
10district" includes only each non-home rule taxing district
11subject to this Law before the 1995 levy year and each non-home
12rule taxing district not subject to this Law before the 1995
13levy year having the majority of its 1994 equalized assessed
14value in an affected county or counties. Beginning with the
15levy year in which this Law becomes applicable to a taxing
16district as provided in Section 18-213, "taxing district" also
17includes those taxing districts made subject to this Law as
18provided in Section 18-213. For the 2016 levy year, "taxing
19district" includes only: (1) each taxing district that (A) has
20the majority of its 2015 equalized assessed value within Cook
21County and (B) was subject to this Law in the 2015 levy year,
22and (2) each taxing district, as defined in Section 1-150, that
23has the majority of its 2015 equalized assessed value outside
24of Cook County, including home rule units having the majority
25of their 2015 equalized assessed value outside of Cook County.
26For the 2017 levy year, "taxing district" has the same meaning

 

 

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1provided in Section 1-150, and includes home rule units. For
2the 2018 levy year, "taxing district" includes only: (1) each
3taxing district subject to this Law during the 2015 levy year,
4(2) each home rule and non-home rule taxing district that has
5the majority of its 2015 equalized assessed value within Cook
6County, and (3) those taxing districts made subject to this Law
7as provided in Section 18-213.
8    "Aggregate extension" for taxing districts to which this
9Law applied before the 1995 levy year means the annual
10corporate extension for the taxing district and those special
11purpose extensions that are made annually for the taxing
12district, excluding special purpose extensions: (a) made for
13the taxing district to pay interest or principal on general
14obligation bonds that were approved by referendum; (b) made for
15any taxing district to pay interest or principal on general
16obligation bonds issued before October 1, 1991; (c) made for
17any taxing district to pay interest or principal on bonds
18issued to refund or continue to refund those bonds issued
19before October 1, 1991; (d) made for any taxing district to pay
20interest or principal on bonds issued to refund or continue to
21refund bonds issued after October 1, 1991 that were approved by
22referendum; (e) made for any taxing district to pay interest or
23principal on revenue bonds issued before October 1, 1991 for
24payment of which a property tax levy or the full faith and
25credit of the unit of local government is pledged; however, a
26tax for the payment of interest or principal on those bonds

 

 

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1shall be made only after the governing body of the unit of
2local government finds that all other sources for payment are
3insufficient to make those payments; (f) made for payments
4under a building commission lease when the lease payments are
5for the retirement of bonds issued by the commission before
6October 1, 1991, to pay for the building project; (g) made for
7payments due under installment contracts entered into before
8October 1, 1991; (h) made for payments of principal and
9interest on bonds issued under the Metropolitan Water
10Reclamation District Act to finance construction projects
11initiated before October 1, 1991; (i) made for payments of
12principal and interest on limited bonds, as defined in Section
133 of the Local Government Debt Reform Act, in an amount not to
14exceed the debt service extension base less the amount in items
15(b), (c), (e), and (h) of this definition for non-referendum
16obligations, except obligations initially issued pursuant to
17referendum; (j) made for payments of principal and interest on
18bonds issued under Section 15 of the Local Government Debt
19Reform Act; (k) made by a school district that participates in
20the Special Education District of Lake County, created by
21special education joint agreement under Section 10-22.31 of the
22School Code, for payment of the school district's share of the
23amounts required to be contributed by the Special Education
24District of Lake County to the Illinois Municipal Retirement
25Fund under Article 7 of the Illinois Pension Code; the amount
26of any extension under this item (k) shall be certified by the

 

 

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1school district to the county clerk; (l) made to fund expenses
2of providing joint recreational programs for the handicapped
3under Section 5-8 of the Park District Code or Section 11-95-14
4of the Illinois Municipal Code; (m) made for temporary
5relocation loan repayment purposes pursuant to Sections 2-3.77
6and 17-2.2d of the School Code; (n) made for payment of
7principal and interest on any bonds issued under the authority
8of Section 17-2.2d of the School Code; (o) made for
9contributions to a firefighter's pension fund created under
10Article 4 of the Illinois Pension Code, to the extent of the
11amount certified under item (5) of Section 4-134 of the
12Illinois Pension Code; and (p) made for road purposes in the
13first year after a township assumes the rights, powers, duties,
14assets, property, liabilities, obligations, and
15responsibilities of a road district abolished under the
16provisions of Section 6-133 of the Illinois Highway Code; and
17(q) for the 2016 and 2017 levy years, made for public safety
18purposes.
19    "Aggregate extension" for the taxing districts to which
20this Law did not apply before the 1995 levy year (except taxing
21districts subject to this Law in accordance with Section 18-213
22or this amendatory Act of the 99th General Assembly) means the
23annual corporate extension for the taxing district and those
24special purpose extensions that are made annually for the
25taxing district, excluding special purpose extensions: (a)
26made for the taxing district to pay interest or principal on

 

 

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1general obligation bonds that were approved by referendum; (b)
2made for any taxing district to pay interest or principal on
3general obligation bonds issued before March 1, 1995; (c) made
4for any taxing district to pay interest or principal on bonds
5issued to refund or continue to refund those bonds issued
6before March 1, 1995; (d) made for any taxing district to pay
7interest or principal on bonds issued to refund or continue to
8refund bonds issued after March 1, 1995 that were approved by
9referendum; (e) made for any taxing district to pay interest or
10principal on revenue bonds issued before March 1, 1995 for
11payment of which a property tax levy or the full faith and
12credit of the unit of local government is pledged; however, a
13tax for the payment of interest or principal on those bonds
14shall be made only after the governing body of the unit of
15local government finds that all other sources for payment are
16insufficient to make those payments; (f) made for payments
17under a building commission lease when the lease payments are
18for the retirement of bonds issued by the commission before
19March 1, 1995 to pay for the building project; (g) made for
20payments due under installment contracts entered into before
21March 1, 1995; (h) made for payments of principal and interest
22on bonds issued under the Metropolitan Water Reclamation
23District Act to finance construction projects initiated before
24October 1, 1991; (h-4) made for stormwater management purposes
25by the Metropolitan Water Reclamation District of Greater
26Chicago under Section 12 of the Metropolitan Water Reclamation

 

 

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1District Act; (i) made for payments of principal and interest
2on limited bonds, as defined in Section 3 of the Local
3Government Debt Reform Act, in an amount not to exceed the debt
4service extension base less the amount in items (b), (c), and
5(e) of this definition for non-referendum obligations, except
6obligations initially issued pursuant to referendum and bonds
7described in subsection (h) of this definition; (j) made for
8payments of principal and interest on bonds issued under
9Section 15 of the Local Government Debt Reform Act; (k) made
10for payments of principal and interest on bonds authorized by
11Public Act 88-503 and issued under Section 20a of the Chicago
12Park District Act for aquarium or museum projects; (l) made for
13payments of principal and interest on bonds authorized by
14Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1521.2 of the Cook County Forest Preserve District Act, (ii)
16issued under Section 42 of the Cook County Forest Preserve
17District Act for zoological park projects, or (iii) issued
18under Section 44.1 of the Cook County Forest Preserve District
19Act for botanical gardens projects; (m) made pursuant to
20Section 34-53.5 of the School Code, whether levied annually or
21not; (n) made to fund expenses of providing joint recreational
22programs for the handicapped under Section 5-8 of the Park
23District Code or Section 11-95-14 of the Illinois Municipal
24Code; (o) made by the Chicago Park District for recreational
25programs for the handicapped under subsection (c) of Section
267.06 of the Chicago Park District Act; (p) made for

 

 

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1contributions to a firefighter's pension fund created under
2Article 4 of the Illinois Pension Code, to the extent of the
3amount certified under item (5) of Section 4-134 of the
4Illinois Pension Code; and (q) made by Ford Heights School
5District 169 under Section 17-9.02 of the School Code; and (r)
6for the 2017 and 2018 levy years, made for public safety
7purposes.
8    "Aggregate extension" for all taxing districts to which
9this Law applies in accordance with Section 18-213, except for
10those taxing districts subject to paragraph (2) of subsection
11(e) of Section 18-213, means the annual corporate extension for
12the taxing district and those special purpose extensions that
13are made annually for the taxing district, excluding special
14purpose extensions: (a) made for the taxing district to pay
15interest or principal on general obligation bonds that were
16approved by referendum; (b) made for any taxing district to pay
17interest or principal on general obligation bonds issued before
18the date on which the referendum making this Law applicable to
19the taxing district is held; (c) made for any taxing district
20to pay interest or principal on bonds issued to refund or
21continue to refund those bonds issued before the date on which
22the referendum making this Law applicable to the taxing
23district is held; (d) made for any taxing district to pay
24interest or principal on bonds issued to refund or continue to
25refund bonds issued after the date on which the referendum
26making this Law applicable to the taxing district is held if

 

 

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1the bonds were approved by referendum after the date on which
2the referendum making this Law applicable to the taxing
3district is held; (e) made for any taxing district to pay
4interest or principal on revenue bonds issued before the date
5on which the referendum making this Law applicable to the
6taxing district is held for payment of which a property tax
7levy or the full faith and credit of the unit of local
8government is pledged; however, a tax for the payment of
9interest or principal on those bonds shall be made only after
10the governing body of the unit of local government finds that
11all other sources for payment are insufficient to make those
12payments; (f) made for payments under a building commission
13lease when the lease payments are for the retirement of bonds
14issued by the commission before the date on which the
15referendum making this Law applicable to the taxing district is
16held to pay for the building project; (g) made for payments due
17under installment contracts entered into before the date on
18which the referendum making this Law applicable to the taxing
19district is held; (h) made for payments of principal and
20interest on limited bonds, as defined in Section 3 of the Local
21Government Debt Reform Act, in an amount not to exceed the debt
22service extension base less the amount in items (b), (c), and
23(e) of this definition for non-referendum obligations, except
24obligations initially issued pursuant to referendum; (i) made
25for payments of principal and interest on bonds issued under
26Section 15 of the Local Government Debt Reform Act; (j) made

 

 

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1for a qualified airport authority to pay interest or principal
2on general obligation bonds issued for the purpose of paying
3obligations due under, or financing airport facilities
4required to be acquired, constructed, installed or equipped
5pursuant to, contracts entered into before March 1, 1996 (but
6not including any amendments to such a contract taking effect
7on or after that date); (k) made to fund expenses of providing
8joint recreational programs for the handicapped under Section
95-8 of the Park District Code or Section 11-95-14 of the
10Illinois Municipal Code; (l) made for contributions to a
11firefighter's pension fund created under Article 4 of the
12Illinois Pension Code, to the extent of the amount certified
13under item (5) of Section 4-134 of the Illinois Pension Code;
14and (m) made for the taxing district to pay interest or
15principal on general obligation bonds issued pursuant to
16Section 19-3.10 of the School Code; and (n) for the 2016 and
172017 levy years, made for public safety purposes.
18    "Aggregate extension" for all taxing districts to which
19this Law applies in accordance with paragraph (2) of subsection
20(e) of Section 18-213 means the annual corporate extension for
21the taxing district and those special purpose extensions that
22are made annually for the taxing district, excluding special
23purpose extensions: (a) made for the taxing district to pay
24interest or principal on general obligation bonds that were
25approved by referendum; (b) made for any taxing district to pay
26interest or principal on general obligation bonds issued before

 

 

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1the effective date of this amendatory Act of 1997; (c) made for
2any taxing district to pay interest or principal on bonds
3issued to refund or continue to refund those bonds issued
4before the effective date of this amendatory Act of 1997; (d)
5made for any taxing district to pay interest or principal on
6bonds issued to refund or continue to refund bonds issued after
7the effective date of this amendatory Act of 1997 if the bonds
8were approved by referendum after the effective date of this
9amendatory Act of 1997; (e) made for any taxing district to pay
10interest or principal on revenue bonds issued before the
11effective date of this amendatory Act of 1997 for payment of
12which a property tax levy or the full faith and credit of the
13unit of local government is pledged; however, a tax for the
14payment of interest or principal on those bonds shall be made
15only after the governing body of the unit of local government
16finds that all other sources for payment are insufficient to
17make those payments; (f) made for payments under a building
18commission lease when the lease payments are for the retirement
19of bonds issued by the commission before the effective date of
20this amendatory Act of 1997 to pay for the building project;
21(g) made for payments due under installment contracts entered
22into before the effective date of this amendatory Act of 1997;
23(h) made for payments of principal and interest on limited
24bonds, as defined in Section 3 of the Local Government Debt
25Reform Act, in an amount not to exceed the debt service
26extension base less the amount in items (b), (c), and (e) of

 

 

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1this definition for non-referendum obligations, except
2obligations initially issued pursuant to referendum; (i) made
3for payments of principal and interest on bonds issued under
4Section 15 of the Local Government Debt Reform Act; (j) made
5for a qualified airport authority to pay interest or principal
6on general obligation bonds issued for the purpose of paying
7obligations due under, or financing airport facilities
8required to be acquired, constructed, installed or equipped
9pursuant to, contracts entered into before March 1, 1996 (but
10not including any amendments to such a contract taking effect
11on or after that date); (k) made to fund expenses of providing
12joint recreational programs for the handicapped under Section
135-8 of the Park District Code or Section 11-95-14 of the
14Illinois Municipal Code; and (l) made for contributions to a
15firefighter's pension fund created under Article 4 of the
16Illinois Pension Code, to the extent of the amount certified
17under item (5) of Section 4-134 of the Illinois Pension Code;
18and (n) for the 2016 and 2017 levy years, made for public
19safety purposes.
20    "Aggregate extension", for all taxing districts to which
21this Law did not apply before the 2016 levy year (other than
22taxing districts having a majority of their 2015 equalized
23assessed value within Cook County) for levy years 2016 and
242017, and for taxing districts having a majority of their 2015
25equalized assessed value within Cook County for levy years 2017
26and 2018, means the annual corporate extension for the taxing

 

 

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1district and those special purpose extensions that are made
2annually for the taxing district, excluding special purpose
3extensions: (a) made for the taxing district to pay interest or
4principal on general obligation bonds that were approved by
5referendum; (b) made for any taxing district to pay interest or
6principal on general obligation bonds issued before March 1,
72016; (c) made for any taxing district to pay interest or
8principal on bonds issued to refund or continue to refund those
9bonds issued before March 1, 2016; (d) made for any taxing
10district to pay interest or principal on bonds issued to refund
11or continue to refund bonds issued after February 28, 2016 that
12were approved by referendum; (e) made for any taxing district
13to pay interest or principal on revenue bonds issued before
14March 1, 2016 for payment of which a property tax levy or the
15full faith and credit of the unit of local government is
16pledged; however, a tax for the payment of interest or
17principal on those bonds shall be made only after the governing
18body of the unit of local government finds that all other
19sources for payment are insufficient to make those payments;
20(f) made for payments under a building commission lease when
21the lease payments are for the retirement of bonds issued by
22the commission before March 1, 2016 to pay for the building
23project; (g) made for payments due under installment contracts
24entered into before March 1, 2016; (h) made for payments of
25principal and interest on limited bonds, as defined in Section
263 of the Local Government Debt Reform Act, in an amount not to

 

 

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1exceed the debt service extension base less the amount in items
2(b), (c), and (e) of this definition for non-referendum
3obligations, except obligations initially issued pursuant to
4referendum; (i) made for payments of principal and interest on
5bonds issued under Section 15 of the Local Government Debt
6Reform Act; (j) made to fund expenses of providing joint
7recreational programs for the handicapped under Section 5-8 of
8the Park District Code or Section 11-95-14 of the Illinois
9Municipal Code; (k) made for temporary relocation loan
10repayment purposes pursuant to Sections 2-3.77 and 17-2.2d of
11the School Code; (l) made for payment of principal and interest
12on any bonds issued under the authority of Section 17-2.2d of
13the School Code; (m) made for contributions to a firefighter's
14pension fund created under Article 4 of the Illinois Pension
15Code, to the extent of the amount certified under item (5) of
16Section 4-134 of the Illinois Pension Code; and (n) made for
17public safety purposes.
18    "Made for public safety purposes", includes, but is not
19limited to, special purpose extensions made under any of the
20following Sections: Section 3-125 or 4-118 of the Illinois
21Pension Code; Section 11-1-3, 11-1-5.1, 11-7-1, or 11-7-3 of
22the Illinois Municipal Code; Section 30-160, 30-165, 200-10, or
23200-12 of the Township Code; Section 13, 14, 22, 23, or 24 of
24the Fire Protection District Act; Section 5-9 of the Park
25District Code; or Section 11 of the Rescue Squad Districts Act.
26    "Debt service extension base" means an amount equal to that

 

 

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1portion of the extension for a taxing district for the 1994
2levy year, or for those taxing districts subject to this Law in
3accordance with Section 18-213, except for those subject to
4paragraph (2) of subsection (e) of Section 18-213, for the levy
5year in which the referendum making this Law applicable to the
6taxing district is held, or for those taxing districts subject
7to this Law in accordance with paragraph (2) of subsection (e)
8of Section 18-213 for the 1996 levy year, or for those taxing
9districts that become subject to this Law as a result of this
10amendatory Act of the 99th General Assembly for the levy year
11in which the taxing district first becomes subject to this Law,
12constituting an extension for payment of principal and interest
13on bonds issued by the taxing district without referendum, but
14not including excluded non-referendum bonds. For park
15districts (i) that were first subject to this Law in 1991 or
161995 and (ii) whose extension for the 1994 levy year for the
17payment of principal and interest on bonds issued by the park
18district without referendum (but not including excluded
19non-referendum bonds) was less than 51% of the amount for the
201991 levy year constituting an extension for payment of
21principal and interest on bonds issued by the park district
22without referendum (but not including excluded non-referendum
23bonds), "debt service extension base" means an amount equal to
24that portion of the extension for the 1991 levy year
25constituting an extension for payment of principal and interest
26on bonds issued by the park district without referendum (but

 

 

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1not including excluded non-referendum bonds). A debt service
2extension base established or increased at any time pursuant to
3any provision of this Law, except Section 18-212, shall be
4increased each year commencing with the later of (i) the 2009
5levy year or (ii) the first levy year in which this Law becomes
6applicable to the taxing district, by the lesser of 5% or the
7percentage increase in the Consumer Price Index during the
812-month calendar year preceding the levy year. The debt
9service extension base may be established or increased as
10provided under Section 18-212. "Excluded non-referendum bonds"
11means (i) bonds authorized by Public Act 88-503 and issued
12under Section 20a of the Chicago Park District Act for aquarium
13and museum projects; (ii) bonds issued under Section 15 of the
14Local Government Debt Reform Act; or (iii) refunding
15obligations issued to refund or to continue to refund
16obligations initially issued pursuant to referendum.
17    "Special purpose extensions" include, but are not limited
18to, extensions for levies made on an annual basis for
19unemployment and workers' compensation, self-insurance,
20contributions to pension plans, and extensions made pursuant to
21Section 6-601 of the Illinois Highway Code for a road
22district's permanent road fund whether levied annually or not.
23The extension for a special service area is not included in the
24aggregate extension.
25    "Aggregate extension base" means the taxing district's
26last preceding aggregate extension as adjusted under Sections

 

 

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118-135, 18-215, and 18-230. An adjustment under Section 18-135
2shall be made for the 2007 levy year and all subsequent levy
3years whenever one or more counties within which a taxing
4district is located (i) used estimated valuations or rates when
5extending taxes in the taxing district for the last preceding
6levy year that resulted in the over or under extension of
7taxes, or (ii) increased or decreased the tax extension for the
8last preceding levy year as required by Section 18-135(c).
9Whenever an adjustment is required under Section 18-135, the
10aggregate extension base of the taxing district shall be equal
11to the amount that the aggregate extension of the taxing
12district would have been for the last preceding levy year if
13either or both (i) actual, rather than estimated, valuations or
14rates had been used to calculate the extension of taxes for the
15last levy year, or (ii) the tax extension for the last
16preceding levy year had not been adjusted as required by
17subsection (c) of Section 18-135.
18    Notwithstanding any other provision of law, for levy year
192012, the aggregate extension base for West Northfield School
20District No. 31 in Cook County shall be $12,654,592.
21    "Levy year" has the same meaning as "year" under Section
221-155.
23    "New property" means (i) the assessed value, after final
24board of review or board of appeals action, of new improvements
25or additions to existing improvements on any parcel of real
26property that increase the assessed value of that real property

 

 

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1during the levy year multiplied by the equalization factor
2issued by the Department under Section 17-30, (ii) the assessed
3value, after final board of review or board of appeals action,
4of real property not exempt from real estate taxation, which
5real property was exempt from real estate taxation for any
6portion of the immediately preceding levy year, multiplied by
7the equalization factor issued by the Department under Section
817-30, including the assessed value, upon final stabilization
9of occupancy after new construction is complete, of any real
10property located within the boundaries of an otherwise or
11previously exempt military reservation that is intended for
12residential use and owned by or leased to a private corporation
13or other entity, (iii) in counties that classify in accordance
14with Section 4 of Article IX of the Illinois Constitution, an
15incentive property's additional assessed value resulting from
16a scheduled increase in the level of assessment as applied to
17the first year final board of review market value, and (iv) any
18increase in assessed value due to oil or gas production from an
19oil or gas well required to be permitted under the Hydraulic
20Fracturing Regulatory Act that was not produced in or accounted
21for during the previous levy year. In addition, the county
22clerk in a county containing a population of 3,000,000 or more
23shall include in the 1997 recovered tax increment value for any
24school district, any recovered tax increment value that was
25applicable to the 1995 tax year calculations.
26    "Qualified airport authority" means an airport authority

 

 

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1organized under the Airport Authorities Act and located in a
2county bordering on the State of Wisconsin and having a
3population in excess of 200,000 and not greater than 500,000.
4    "Recovered tax increment value" means, except as otherwise
5provided in this paragraph, the amount of the current year's
6equalized assessed value, in the first year after a
7municipality terminates the designation of an area as a
8redevelopment project area previously established under the
9Tax Increment Allocation Development Act in the Illinois
10Municipal Code, previously established under the Industrial
11Jobs Recovery Law in the Illinois Municipal Code, previously
12established under the Economic Development Project Area Tax
13Increment Act of 1995, or previously established under the
14Economic Development Area Tax Increment Allocation Act, of each
15taxable lot, block, tract, or parcel of real property in the
16redevelopment project area over and above the initial equalized
17assessed value of each property in the redevelopment project
18area. For the taxes which are extended for the 1997 levy year,
19the recovered tax increment value for a non-home rule taxing
20district that first became subject to this Law for the 1995
21levy year because a majority of its 1994 equalized assessed
22value was in an affected county or counties shall be increased
23if a municipality terminated the designation of an area in 1993
24as a redevelopment project area previously established under
25the Tax Increment Allocation Development Act in the Illinois
26Municipal Code, previously established under the Industrial

 

 

09900SB0316sam002- 21 -LRB099 02946 HLH 37104 a

1Jobs Recovery Law in the Illinois Municipal Code, or previously
2established under the Economic Development Area Tax Increment
3Allocation Act, by an amount equal to the 1994 equalized
4assessed value of each taxable lot, block, tract, or parcel of
5real property in the redevelopment project area over and above
6the initial equalized assessed value of each property in the
7redevelopment project area. In the first year after a
8municipality removes a taxable lot, block, tract, or parcel of
9real property from a redevelopment project area established
10under the Tax Increment Allocation Development Act in the
11Illinois Municipal Code, the Industrial Jobs Recovery Law in
12the Illinois Municipal Code, or the Economic Development Area
13Tax Increment Allocation Act, "recovered tax increment value"
14means the amount of the current year's equalized assessed value
15of each taxable lot, block, tract, or parcel of real property
16removed from the redevelopment project area over and above the
17initial equalized assessed value of that real property before
18removal from the redevelopment project area.
19    Except as otherwise provided in this Section, "limiting
20rate" means a fraction the numerator of which is the last
21preceding aggregate extension base times an amount equal to one
22plus the extension limitation defined in this Section and the
23denominator of which is the current year's equalized assessed
24value of all real property in the territory under the
25jurisdiction of the taxing district during the prior levy year.
26For those taxing districts that reduced their aggregate

 

 

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1extension for the last preceding levy year, the highest
2aggregate extension in any of the last 3 preceding levy years
3shall be used for the purpose of computing the limiting rate.
4The denominator shall not include new property or the recovered
5tax increment value. If a new rate, a rate decrease, or a
6limiting rate increase has been approved at an election held
7after March 21, 2006, then (i) the otherwise applicable
8limiting rate shall be increased by the amount of the new rate
9or shall be reduced by the amount of the rate decrease, as the
10case may be, or (ii) in the case of a limiting rate increase,
11the limiting rate shall be equal to the rate set forth in the
12proposition approved by the voters for each of the years
13specified in the proposition, after which the limiting rate of
14the taxing district shall be calculated as otherwise provided.
15In the case of a taxing district that obtained referendum
16approval for an increased limiting rate on March 20, 2012, the
17limiting rate for tax year 2012 shall be the rate that
18generates the approximate total amount of taxes extendable for
19that tax year, as set forth in the proposition approved by the
20voters; this rate shall be the final rate applied by the county
21clerk for the aggregate of all capped funds of the district for
22tax year 2012.
23    Notwithstanding any other provision of law, for taxing
24districts that were subject to this Law during the 2015 levy
25year, for the 2016 and 2017 levy years, the county clerk shall
26calculate a separate limiting rate for the aggregate of all

 

 

09900SB0316sam002- 23 -LRB099 02946 HLH 37104 a

1special purpose extensions made by the taxing district for
2public safety purposes, recognizing an extension limitation of
3(a) the lesser of 5% or the percentage increase in the Consumer
4Price Index during the 12-month calendar year preceding the
5levy year or (b) the rate of increase approved by voters under
6Section 18-205.
7(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
8eff. 3-29-13; 98-23, eff. 6-17-13.)
 
9    (35 ILCS 200/18-205)
10    Sec. 18-205. Referendum to increase the extension
11limitation.
12    (a) A taxing district is limited to an extension limitation
13as defined in Section 18-185 of 5% or the percentage increase
14in the Consumer Price Index during the 12-month calendar year
15preceding the levy year, whichever is less. A taxing district
16may increase its extension limitation for one or more levy
17years if that taxing district holds a referendum before the
18levy date for the first levy year at which a majority of voters
19voting on the issue approves adoption of a higher extension
20limitation. Referenda shall be conducted at a regularly
21scheduled election in accordance with the Election Code.
22    (b) The question shall be presented in substantially the
23following manner for all elections held after March 21, 2006:
24        Shall the extension limitation under the Property Tax
25    Extension Limitation Law for (insert the legal name,

 

 

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1    number, if any, and county or counties of the taxing
2    district and geographic or other common name by which a
3    school or community college district is known and referred
4    to), Illinois, be increased from (applicable extension
5    limitation set forth in Section 18-185) the lesser of 5% or
6    the percentage increase in the Consumer Price Index over
7    the prior levy year to (insert the percentage of the
8    proposed increase)% per year for (insert each levy year for
9    which the increased extension limitation will apply)?
10    (c) The votes must be recorded as "Yes" or "No".
11    If a majority of voters voting on the issue approves the
12adoption of the increase, the increase shall be applicable for
13each levy year specified.
14    The ballot for any question submitted pursuant to this
15Section shall have printed thereon, but not as a part of the
16question submitted, only the following supplemental
17information (which shall be supplied to the election authority
18by the taxing district) in substantially the following form:
19        (1) For the (insert the first levy year for which the
20    increased extension limitation will be applicable) levy
21    year the approximate amount of the additional tax
22    extendable against property containing a single family
23    residence and having a fair market value at the time of the
24    referendum of $100,000 is estimated to be $....
25        (2) Based upon an average annual percentage increase
26    (or decrease) in the market value of such property of ...%

 

 

09900SB0316sam002- 25 -LRB099 02946 HLH 37104 a

1    (insert percentage equal to the average annual percentage
2    increase or decrease for the prior 3 levy years, at the
3    time the submission of the question is initiated by the
4    taxing district, in the amount of (A) the equalized
5    assessed value of the taxable property in the taxing
6    district less (B) the new property included in the
7    equalized assessed value), the approximate amount of the
8    additional tax extendable against such property for the ...
9    levy year is estimated to be $... and for the ... levy year
10    is estimated to be $....
11    Paragraph (2) shall be included only if the increased
12extension limitation will be applicable for more than one year
13and shall list each levy year for which the increased extension
14limitation will be applicable. The additional tax shown for
15each levy year shall be the approximate dollar amount of the
16increase over the amount of the most recently completed
17extension at the time the submission of the question is
18initiated by the taxing district. The approximate amount of the
19additional tax extendable shown in paragraphs (1) and (2) shall
20be calculated by multiplying $100,000 (the fair market value of
21the property without regard to any property tax exemptions) by
22(i) the percentage level of assessment prescribed for that
23property by statute, or by ordinance of the county board in
24counties that classify property for purposes of taxation in
25accordance with Section 4 of Article IX of the Illinois
26Constitution; (ii) the most recent final equalization factor

 

 

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1certified to the county clerk by the Department of Revenue at
2the time the taxing district initiates the submission of the
3proposition to the electors; (iii) the last known aggregate
4extension base of the taxing district at the time the
5submission of the question is initiated by the taxing district;
6and (iv) the difference between the percentage increase
7proposed in the question and the otherwise applicable extension
8limitation under Section 18-185 lesser of 5% or the percentage
9increase in the Consumer Price Index for the prior levy year
10(or an estimate of the percentage increase for the prior levy
11year if the increase is unavailable at the time the submission
12of the question is initiated by the taxing district); and
13dividing the result by the last known equalized assessed value
14of the taxing district at the time the submission of the
15question is initiated by the taxing district. This amendatory
16Act of the 97th General Assembly is intended to clarify the
17existing requirements of this Section, and shall not be
18construed to validate any prior non-compliant referendum
19language. Any notice required to be published in connection
20with the submission of the question shall also contain this
21supplemental information and shall not contain any other
22supplemental information. Any error, miscalculation, or
23inaccuracy in computing any amount set forth on the ballot or
24in the notice that is not deliberate shall not invalidate or
25affect the validity of any proposition approved. Notice of the
26referendum shall be published and posted as otherwise required

 

 

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1by law, and the submission of the question shall be initiated
2as provided by law.
3(Source: P.A. 97-1087, eff. 8-24-12.)
 
4    (35 ILCS 200/18-213)
5    Sec. 18-213. Referenda on applicability of the Property Tax
6Extension Limitation Law.
7    (a) The provisions of this Section do not apply to a taxing
8district subject to this Law because a majority of its 1990
9equalized assessed value is in a county or counties contiguous
10to a county of 3,000,000 or more inhabitants, or because a
11majority of its 1994 equalized assessed value is in an affected
12county and the taxing district was not subject to this Law
13before the 1995 levy year.
14    (b) The county board of a county that is not subject to
15this Law may, by ordinance or resolution, submit to the voters
16of the county the question of whether to make all non-home rule
17taxing districts that have all or a portion of their equalized
18assessed valuation situated in the county subject to this Law
19in the manner set forth in this Section.
20    For purposes of this Section only:
21    "Taxing district" has the same meaning provided in Section
221-150.
23    "Equalized assessed valuation" means the equalized
24assessed valuation for a taxing district for the immediately
25preceding levy year.

 

 

09900SB0316sam002- 28 -LRB099 02946 HLH 37104 a

1    (c) The ordinance or resolution shall request the
2submission of the proposition at any election, except a
3consolidated primary election, for the purpose of voting for or
4against making the Property Tax Extension Limitation Law
5applicable to all non-home rule taxing districts that have all
6or a portion of their equalized assessed valuation situated in
7the county.
8    The question shall be placed on a separate ballot and shall
9be in substantially the following form:
10        Shall the Property Tax Extension Limitation Law (35
11    ILCS 200/18-185 through 18-245), which limits annual
12    property tax extension increases, apply to non-home rule
13    taxing districts with all or a portion of their equalized
14    assessed valuation located in (name of county)?
15Votes on the question shall be recorded as "yes" or "no".
16    (d) The county clerk shall order the proposition submitted
17to the electors of the county at the election specified in the
18ordinance or resolution. If part of the county is under the
19jurisdiction of a board or boards of election commissioners,
20the county clerk shall submit a certified copy of the ordinance
21or resolution to each board of election commissioners, which
22shall order the proposition submitted to the electors of the
23taxing district within its jurisdiction at the election
24specified in the ordinance or resolution.
25    (e) (1) With respect to taxing districts having all of
26    their equalized assessed valuation located in the county,

 

 

09900SB0316sam002- 29 -LRB099 02946 HLH 37104 a

1    if a majority of the votes cast on the proposition are in
2    favor of the proposition, then this Law becomes applicable
3    to the taxing district beginning on January 1 of the year
4    following the date of the referendum.
5        (2) With respect to taxing districts that meet all the
6    following conditions this Law shall become applicable to
7    the taxing district beginning on January 1, 1997. The
8    districts to which this paragraph (2) is applicable
9            (A) do not have all of their equalized assessed
10        valuation located in a single county,
11            (B) have equalized assessed valuation in an
12        affected county,
13            (C) meet the condition that each county, other than
14        an affected county, in which any of the equalized
15        assessed valuation of the taxing district is located
16        has held a referendum under this Section at any
17        election, except a consolidated primary election, held
18        prior to the effective date of this amendatory Act of
19        1997, and
20            (D) have a majority of the district's equalized
21        assessed valuation located in one or more counties in
22        each of which the voters have approved a referendum
23        under this Section prior to the effective date of this
24        amendatory Act of 1997. For purposes of this Section,
25        in determining whether a majority of the equalized
26        assessed valuation of the taxing district is located in

 

 

09900SB0316sam002- 30 -LRB099 02946 HLH 37104 a

1        one or more counties in which the voters have approved
2        a referendum under this Section, the equalized
3        assessed valuation of the taxing district in any
4        affected county shall be included with the equalized
5        assessed value of the taxing district in counties in
6        which the voters have approved the referendum.
7        (3) With respect to taxing districts that do not have
8    all of their equalized assessed valuation located in a
9    single county and to which paragraph (2) of subsection (e)
10    is not applicable, if each county other than an affected
11    county in which any of the equalized assessed valuation of
12    the taxing district is located has held a referendum under
13    this Section at any election, except a consolidated primary
14    election, held in any year and if a majority of the
15    equalized assessed valuation of the taxing district is
16    located in one or more counties that have each approved a
17    referendum under this Section, then this Law shall become
18    applicable to the taxing district on January 1 of the year
19    following the year in which the last referendum in a county
20    in which the taxing district has any equalized assessed
21    valuation is held. For the purposes of this Law, the last
22    referendum shall be deemed to be the referendum making this
23    Law applicable to the taxing district. For purposes of this
24    Section, in determining whether a majority of the equalized
25    assessed valuation of the taxing district is located in one
26    or more counties that have approved a referendum under this

 

 

09900SB0316sam002- 31 -LRB099 02946 HLH 37104 a

1    Section, the equalized assessed valuation of the taxing
2    district in any affected county shall be included with the
3    equalized assessed value of the taxing district in counties
4    that have approved the referendum.
5    (f) Immediately after a referendum is held under this
6Section, the county clerk of the county holding the referendum
7shall give notice of the referendum having been held and its
8results to all taxing districts that have all or a portion of
9their equalized assessed valuation located in the county, the
10county clerk of any other county in which any of the equalized
11assessed valuation of any taxing district is located, and the
12Department of Revenue. After the last referendum affecting a
13multi-county taxing district is held, the Department of Revenue
14shall determine whether the taxing district is subject to this
15Law and, if so, shall notify the taxing district and the county
16clerks of all of the counties in which a portion of the
17equalized assessed valuation of the taxing district is located
18that, beginning the following January 1, the taxing district is
19subject to this Law. For each taxing district subject to
20paragraph (2) of subsection (e) of this Section, the Department
21of Revenue shall notify the taxing district and the county
22clerks of all of the counties in which a portion of the
23equalized assessed valuation of the taxing district is located
24that, beginning January 1, 1997, the taxing district is subject
25to this Law.
26    (g) Referenda held under this Section shall be conducted in

 

 

09900SB0316sam002- 32 -LRB099 02946 HLH 37104 a

1accordance with the Election Code.
2    (h) Notwithstanding any other provision of law, no
3referenda may be held under this Section with respect to levy
4years 2016 and 2017.
5(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
6    (35 ILCS 200/18-214)
7    Sec. 18-214. Referenda on removal of the applicability of
8the Property Tax Extension Limitation Law to non-home rule
9taxing districts.
10    (a) The provisions of this Section do not apply to a taxing
11district that is subject to this Law because a majority of its
121990 equalized assessed value is in a county or counties
13contiguous to a county of 3,000,000 or more inhabitants, or
14because a majority of its 1994 equalized assessed value is in
15an affected county and the taxing district was not subject to
16this Law before the 1995 levy year.
17    (b) For purposes of this Section only:
18    "Taxing district" means any non-home rule taxing district
19that became subject to this Law under Section 18-213 of this
20Law.
21    "Equalized assessed valuation" means the equalized
22assessed valuation for a taxing district for the immediately
23preceding levy year.
24    (c) The county board of a county that became subject to
25this Law by a referendum approved by the voters of the county

 

 

09900SB0316sam002- 33 -LRB099 02946 HLH 37104 a

1under Section 18-213 may, by ordinance or resolution, in the
2manner set forth in this Section, submit to the voters of the
3county the question of whether this Law applies to all non-home
4rule taxing districts that have all or a portion of their
5equalized assessed valuation situated in the county in the
6manner set forth in this Section.
7    (d) The ordinance or resolution shall request the
8submission of the proposition at any election, except a
9consolidated primary election, for the purpose of voting for or
10against the continued application of the Property Tax Extension
11Limitation Law to all non-home rule taxing districts that have
12all or a portion of their equalized assessed valuation situated
13in the county.
14    The question shall be placed on a separate ballot and shall
15be in substantially the following form:
16        Shall the Property Tax Extension Limitation Law (35
17    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
18    annual property tax extension increases, apply to non-home
19    rule taxing districts with all or a portion of their
20    equalized assessed valuation located in (name of county)?
21Votes on the question shall be recorded as "yes" or "no".
22    (e) The county clerk shall order the proposition submitted
23to the electors of the county at the election specified in the
24ordinance or resolution. If part of the county is under the
25jurisdiction of a board or boards of election commissioners,
26the county clerk shall submit a certified copy of the ordinance

 

 

09900SB0316sam002- 34 -LRB099 02946 HLH 37104 a

1or resolution to each board of election commissioners, which
2shall order the proposition submitted to the electors of the
3taxing district within its jurisdiction at the election
4specified in the ordinance or resolution.
5    (f) With respect to taxing districts having all of their
6equalized assessed valuation located in one county, if a
7majority of the votes cast on the proposition are against the
8proposition, then this Law shall not apply to the taxing
9district beginning on January 1 of the year following the date
10of the referendum.
11    (g) With respect to taxing districts that do not have all
12of their equalized assessed valuation located in a single
13county, if both of the following conditions are met, then this
14Law shall no longer apply to the taxing district beginning on
15January 1 of the year following the date of the referendum.
16        (1) Each county in which the district has any equalized
17    assessed valuation must either, (i) have held a referendum
18    under this Section, (ii) be an affected county, or (iii)
19    have held a referendum under Section 18-213 at which the
20    voters rejected the proposition at the most recent election
21    at which the question was on the ballot in the county.
22        (2) The majority of the equalized assessed valuation of
23    the taxing district, other than any equalized assessed
24    valuation in an affected county, is in one or more counties
25    in which the voters rejected the proposition. For purposes
26    of this Section, in determining whether a majority of the

 

 

09900SB0316sam002- 35 -LRB099 02946 HLH 37104 a

1    equalized assessed valuation of the taxing district is
2    located in one or more counties in which the voters have
3    rejected the proposition under this Section, the equalized
4    assessed valuation of any taxing district in a county which
5    has held a referendum under Section 18-213 at which the
6    voters rejected that proposition, at the most recent
7    election at which the question was on the ballot in the
8    county, will be included with the equalized assessed value
9    of the taxing district in counties in which the voters have
10    rejected the referendum held under this Section.
11    (h) Immediately after a referendum is held under this
12Section, the county clerk of the county holding the referendum
13shall give notice of the referendum having been held and its
14results to all taxing districts that have all or a portion of
15their equalized assessed valuation located in the county, the
16county clerk of any other county in which any of the equalized
17assessed valuation of any such taxing district is located, and
18the Department of Revenue. After the last referendum affecting
19a multi-county taxing district is held, the Department of
20Revenue shall determine whether the taxing district is no
21longer subject to this Law and, if the taxing district is no
22longer subject to this Law, the Department of Revenue shall
23notify the taxing district and the county clerks of all of the
24counties in which a portion of the equalized assessed valuation
25of the taxing district is located that, beginning on January 1
26of the year following the date of the last referendum, the

 

 

09900SB0316sam002- 36 -LRB099 02946 HLH 37104 a

1taxing district is no longer subject to this Law.
2    (i) Notwithstanding any other provision of law, no
3referenda may be held under this Section with respect to levy
4years 2016 and 2017.
5(Source: P.A. 89-718, eff. 3-7-97.)
 
6    (35 ILCS 200/18-242 new)
7    Sec. 18-242. Home rule. This Division 5 is a limitation,
8under subsection (g) of Section 6 of Article VII of the
9Illinois Constitution, on the power of home rule units to tax.
 
10    Section 10. The Illinois Pension Code is amended by adding
11Section 16-158.5 and by changing Sections 17-127 and 17-129 as
12follows:
 
13    (40 ILCS 5/16-158.5 new)
14    Sec. 16-158.5. Obligations of State; funding guarantee.
15    (a) Beginning July 1, 2015, the State shall be obligated to
16contribute to the System in each State fiscal year an amount
17not less than the sum of (i) the State's normal cost for the
18year and (ii) the portion of the unfunded accrued liability
19assigned to that year by law. Notwithstanding any other
20provision of law, if the State fails to pay an amount required
21under this subsection, it shall be the obligation of the Board
22to seek payment of the required amount in compliance with the
23provisions of this Section and, if the amount remains unpaid,

 

 

09900SB0316sam002- 37 -LRB099 02946 HLH 37104 a

1to bring a mandamus action in the Supreme Court of Illinois to
2compel the State to make the required payment.
3    If the System submits a voucher for contributions required
4under Section 16-158 and the State fails to pay that voucher
5within 90 days of its receipt, the Board shall submit a written
6request to the Comptroller seeking payment. A copy of the
7request shall be filed with the Secretary of State, and the
8Secretary of State shall provide a copy to the Governor and
9General Assembly. No earlier than the 16th day after the System
10files the request with the Comptroller and Secretary of State,
11if the amount remains unpaid the Board shall commence a
12mandamus action in the Supreme Court of Illinois to compel the
13Comptroller to satisfy the voucher.
14    This subsection (a) constitutes an express waiver of the
15State's sovereign immunity solely to the extent that it permits
16the Board to commence a mandamus action in the Supreme Court of
17Illinois to compel the Comptroller to pay a voucher for the
18contributions required under Section 16-158.
19    (b) Any payments and transfers required to be made by the
20State pursuant to subsection (a) are expressly subordinate to
21the payment of the principal, interest, and premium, if any, on
22any bonded debt obligation of the State or any other
23State-created entity, either currently outstanding or to be
24issued, for which the source of repayment or security thereon
25is derived directly or indirectly from tax revenues collected
26by the State or any other State-created entity. Payments on

 

 

09900SB0316sam002- 38 -LRB099 02946 HLH 37104 a

1such bonded obligations include any statutory fund transfers or
2other prefunding mechanisms or formulas set forth, now or
3hereafter, in State law or bond indentures, into debt service
4funds or accounts of the State related to such bond
5obligations, consistent with the payment schedules associated
6with such obligations.
 
7    (40 ILCS 5/17-127)  (from Ch. 108 1/2, par. 17-127)
8    Sec. 17-127. Financing; revenues for the Fund.
9    (a) The revenues for the Fund shall consist of: (1) amounts
10paid into the Fund by contributors thereto and from employer
11contributions and State appropriations in accordance with this
12Article; (2) amounts contributed to the Fund by an Employer;
13(3) amounts contributed to the Fund pursuant to any law now in
14force or hereafter to be enacted; (4) contributions from any
15other source; and (5) the earnings on investments.
16    (b) The General Assembly finds that for many years the
17State has contributed to the Fund an annual amount that is
18between 20% and 30% of the amount of the annual State
19contribution to the Article 16 retirement system, and the
20General Assembly declares that it is its goal and intention to
21continue this level of contribution to the Fund in the future.
22    (c) Beginning in State fiscal year 1999, the State shall
23include in its annual contribution to the Fund an additional
24amount equal to 0.544% of the Fund's total teacher payroll;
25except that this additional contribution need not be made in a

 

 

09900SB0316sam002- 39 -LRB099 02946 HLH 37104 a

1fiscal year if the Board has certified in the previous fiscal
2year that the Fund is at least 90% funded, based on actuarial
3determinations. These additional State contributions are
4intended to offset a portion of the cost to the Fund of the
5increases in retirement benefits resulting from this
6amendatory Act of 1998.
7    (d) In addition to any other contribution required under
8this Article, including the contribution required under
9subsection (c), the State shall contribute to the Fund the
10following amounts:
11        (1) For State fiscal year 2016, the State shall
12    contribute $197,000,000.
13        (2) Beginning in State fiscal year 2017, the State
14    shall contribute for each fiscal year an amount, to be
15    determined by the Fund, equal to the employer normal cost
16    portion of the projected normal cost for that fiscal year.
17        (3) Beginning in State fiscal year 2017, the State
18    shall contribute for each fiscal year an amount to be
19    determined by the Fund, equal to the employer normal cost
20    for that fiscal year, plus the amount allowed pursuant to
21    paragraph (3) of Section 17-142.1, to defray health
22    insurance costs.
23    (e) The Board shall determine the amount of State
24contributions required for each fiscal year on the basis of the
25actuarial tables and other assumptions adopted by the Board and
26the recommendations of the actuary. On or before November 1 of

 

 

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1each year, beginning November 1, 2015, the Board shall submit
2to the State Actuary, the Governor, and the General Assembly a
3proposed certification of the amount of the required State
4contribution to the Fund for the next fiscal year, along with
5all of the actuarial assumptions, calculations, and data upon
6which that proposed certification is based.
7    On or before January 1 of each year, beginning January 1,
82016, the State Actuary shall issue a preliminary report
9concerning the proposed certification and identifying, if
10necessary, recommended changes in actuarial assumptions that
11the Board must consider before finalizing its certification of
12the required State contributions.
13    (f) On or before January 15, 2016 and each January 15
14thereafter, the Board shall certify to the Governor and the
15General Assembly the amount of the required State contribution
16for the next fiscal year. The certification shall include a
17copy of the actuarial recommendations upon which it is based
18and shall specifically identify the Fund's projected employer
19normal cost for that fiscal year. The Board's certification
20must note any deviations from the State Actuary's recommended
21changes, the reason or reasons for not following the State
22Actuary's recommended changes, and the fiscal impact of not
23following the State Actuary's recommended changes on the
24required State contribution.
25    For the purposes of this Article, including issuing
26vouchers, and for the purposes of subsection (h) of Section 1.1

 

 

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1of the State Pension Funds Continuing Appropriation Act, the
2State contribution specified for State fiscal year 2016 shall
3be deemed to have been certified, by operation of law and
4without official action by the Board or the State Actuary, in
5the amount provided in subsection (d) of this Section.
6    (g) Beginning in State fiscal year 2016, on the 15th day of
7each month, or as soon thereafter as may be practicable, the
8Board shall submit vouchers for payment of State contributions
9to the Fund, in a total monthly amount of one-twelfth of the
10required annual State contribution under subsection (d). These
11vouchers shall be paid by the State Comptroller and Treasurer
12by warrants drawn on the funds appropriated to the Fund for
13that fiscal year. If in any month the amount remaining
14unexpended from all other State appropriations to the Fund for
15the applicable fiscal year is less than the amount lawfully
16vouchered under this subsection, the difference shall be paid
17from the Common School Fund under the continuing appropriation
18authority provided in Section 1.1 of the State Pension Funds
19Continuing Appropriation Act.
20(Source: P.A. 90-548, eff. 12-4-97; 90-566, eff. 1-2-98;
2190-582, eff. 5-27-98; 90-655, eff. 7-30-98.)
 
22    (40 ILCS 5/17-129)  (from Ch. 108 1/2, par. 17-129)
23    Sec. 17-129. Employer contributions; deficiency in Fund.
24    (a) If in any fiscal year of the Board of Education ending
25prior to 1997 the total amounts paid to the Fund from the Board

 

 

09900SB0316sam002- 42 -LRB099 02946 HLH 37104 a

1of Education (other than under this subsection, and other than
2amounts used for making or "picking up" contributions on behalf
3of teachers) and from the State do not equal the total
4contributions made by or on behalf of the teachers for such
5year, or if the total income of the Fund in any such fiscal
6year of the Board of Education from all sources is less than
7the total such expenditures by the Fund for such year, the
8Board of Education shall, in the next succeeding year, in
9addition to any other payment to the Fund set apart and
10appropriate from moneys from its tax levy for educational
11purposes, a sum sufficient to remove such deficiency or
12deficiencies, and promptly pay such sum into the Fund in order
13to restore any of the reserves of the Fund that may have been
14so temporarily applied. Any amounts received by the Fund after
15December 4, 1997 from State appropriations, including under
16Section 17-127, shall be a credit against and shall fully
17satisfy any obligation that may have arisen, or be claimed to
18have arisen, under this subsection (a) as a result of any
19deficiency or deficiencies in the fiscal year of the Board of
20Education ending in calendar year 1997.
21    (b) (i) Notwithstanding any other provision of this
22Section, and notwithstanding any prior certification by the
23Board under subsection (c) for fiscal year 2011, the Board of
24Education's total required contribution to the Fund for fiscal
25year 2011 under this Section is $187,000,000.
26    (ii) Notwithstanding any other provision of this Section,

 

 

09900SB0316sam002- 43 -LRB099 02946 HLH 37104 a

1the Board of Education's total required contribution to the
2Fund for fiscal year 2012 under this Section is $192,000,000.
3    (iii) Notwithstanding any other provision of this Section,
4the Board of Education's total required contribution to the
5Fund for fiscal year 2013 under this Section is $196,000,000.
6    (iv) For fiscal years 2014 and 2015 through 2059, the
7minimum contribution to the Fund to be made by the Board of
8Education in each fiscal year shall be an amount determined by
9the Fund to be sufficient to bring the total assets of the Fund
10up to 90% of the total actuarial liabilities of the Fund by the
11end of fiscal year 2059. In making these determinations, the
12required Board of Education contribution shall be calculated
13each year as a level percentage of the applicable employee
14payrolls over the years remaining to and including fiscal year
152059 and shall be determined under the projected unit credit
16actuarial cost method.
17    (v) Notwithstanding any other provision of this Section,
18the Board of Education's total required contribution to the
19Fund for fiscal year 2016 under this Section is $207,000,000.
20Notwithstanding item (x) of this subsection, the Board of
21Education's total required contribution under this item (v)
22shall not be reduced by the amount of any State contribution to
23the Fund.
24    (vi) Notwithstanding any other provision of this Section,
25the Board of Education's total required contribution to the
26Fund for fiscal year 2017 under this Section is $211,000,000.

 

 

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1Notwithstanding item (x) of this subsection, the Board of
2Education's total required contribution under this item (vi)
3shall not be reduced by the amount of any State contribution to
4the Fund.
5    (vii) For fiscal years 2018 through 2063, the minimum
6contribution to the Fund to be made by the Board of Education
7in each fiscal year shall be an amount determined by the Fund
8to be sufficient to bring the total assets of the Fund up to
990% of the total actuarial liabilities of the Fund by the end
10of fiscal year 2063. In making this determination, the required
11Board of Education contribution shall be calculated each year
12as a level percentage of the applicable employee payrolls over
13the years remaining to and including fiscal year 2063 and shall
14be determined under the projected unit credit actuarial cost
15method.
16    (viii) (v) Beginning in fiscal year 2064 2060, the minimum
17Board of Education contribution for each fiscal year shall be
18the amount needed to maintain the total assets of the Fund at
1990% of the total actuarial liabilities of the Fund.
20    (ix) (vi) Notwithstanding any other provision of this
21subsection (b), for any fiscal year, the contribution to the
22Fund from the Board of Education shall not be required to be in
23excess of the amount calculated as needed to maintain the
24assets (or cause the assets to be) at the 90% level by the end
25of the fiscal year.
26    (x) (vii) Any contribution by the State to or for the

 

 

09900SB0316sam002- 45 -LRB099 02946 HLH 37104 a

1benefit of the Fund, including, without limitation, as referred
2to under Section 17-127, shall be a credit against any
3contribution required to be made by the Board of Education
4under this subsection (b), except for the contributions
5required to be made by the Board of Education under items (v)
6and (vi).
7    (c) The Board shall determine the amount of Board of
8Education contributions required for each fiscal year on the
9basis of the actuarial tables and other assumptions adopted by
10the Board and the recommendations of the actuary, in order to
11meet the minimum contribution requirements of subsections (a)
12and (b). Annually, on or before February 28, the Board shall
13certify to the Board of Education the amount of the required
14Board of Education contribution for the coming fiscal year. The
15certification shall include a copy of the actuarial
16recommendations upon which it is based.
17(Source: P.A. 96-889, eff. 4-14-10.)
 
18    Section 15. The State Pension Funds Continuing
19Appropriation Act is amended by changing Section 1.1 as
20follows:
 
21    (40 ILCS 15/1.1)
22    Sec. 1.1. Appropriations to certain retirement systems.
23    (a) There is hereby appropriated from the General Revenue
24Fund to the General Assembly Retirement System, on a continuing

 

 

09900SB0316sam002- 46 -LRB099 02946 HLH 37104 a

1monthly basis, the amount, if any, by which the total available
2amount of all other appropriations to that retirement system
3for the payment of State contributions is less than the total
4amount of the vouchers for required State contributions
5lawfully submitted by the retirement system for that month
6under Section 2-134 of the Illinois Pension Code.
7    (b) There is hereby appropriated from the General Revenue
8Fund to the State Universities Retirement System, on a
9continuing monthly basis, the amount, if any, by which the
10total available amount of all other appropriations to that
11retirement system for the payment of State contributions,
12including any deficiency in the required contributions of the
13optional retirement program established under Section 15-158.2
14of the Illinois Pension Code, is less than the total amount of
15the vouchers for required State contributions lawfully
16submitted by the retirement system for that month under Section
1715-165 of the Illinois Pension Code.
18    (c) There is hereby appropriated from the Common School
19Fund to the Teachers' Retirement System of the State of
20Illinois, on a continuing monthly basis, the amount, if any, by
21which the total available amount of all other appropriations to
22that retirement system for the payment of State contributions
23is less than the total amount of the vouchers for required
24State contributions lawfully submitted by the retirement
25system for that month under Section 16-158 of the Illinois
26Pension Code.

 

 

09900SB0316sam002- 47 -LRB099 02946 HLH 37104 a

1    (d) There is hereby appropriated from the General Revenue
2Fund to the Judges Retirement System of Illinois, on a
3continuing monthly basis, the amount, if any, by which the
4total available amount of all other appropriations to that
5retirement system for the payment of State contributions is
6less than the total amount of the vouchers for required State
7contributions lawfully submitted by the retirement system for
8that month under Section 18-140 of the Illinois Pension Code.
9    (e) The continuing appropriations provided by subsections
10(a), (b), (c), and (d) of this Section shall first be available
11in State fiscal year 1996. The continuing appropriations
12provided by subsection (h) of this Section shall first be
13available as provided in that subsection (h).
14    (f) For State fiscal year 2010 only, the continuing
15appropriations provided by this Section are equal to the amount
16certified by each System on or before December 31, 2008, less
17(i) the gross proceeds of the bonds sold in fiscal year 2010
18under the authorization contained in subsection (a) of Section
197.2 of the General Obligation Bond Act and (ii) any amounts
20received from the State Pensions Fund.
21    (g) For State fiscal year 2011 only, the continuing
22appropriations provided by this Section are equal to the amount
23certified by each System on or before April 1, 2011, less (i)
24the gross proceeds of the bonds sold in fiscal year 2011 under
25the authorization contained in subsection (a) of Section 7.2 of
26the General Obligation Bond Act and (ii) any amounts received

 

 

09900SB0316sam002- 48 -LRB099 02946 HLH 37104 a

1from the State Pensions Fund.
2    (h) There is hereby appropriated from the Common School
3Fund to the Public School Teachers' Pension and Retirement Fund
4of Chicago, on a continuing monthly basis, the amount, if any,
5by which the total available amount of all other State
6appropriations to that Retirement Fund for the payment of State
7contributions under subsection (d) of Section 17-127 of the
8Illinois Pension Code is less than the total amount of the
9vouchers for required State contributions lawfully submitted
10by the Retirement Fund for that month under that Section
1117-127.
12(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;
1396-1511, eff. 1-27-11.)
 
14    Section 20. The School Code is amended by adding Sections
151D-5 and 18-21 and by changing Sections 1C-1, 1C-2, 1C-4, and
1618-8.05 as follows:
 
17    (105 ILCS 5/1C-1)
18    Sec. 1C-1. Purpose. The purpose of this Article is to
19permit greater flexibility and efficiency in the distribution
20and use of certain State funds available to local education
21agencies for the improvement of the quality of educational
22services pursuant to locally established priorities.
23    Through May 31, 2017, this This Article does not apply to
24school districts having a population in excess of 500,000

 

 

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1inhabitants.
2(Source: P.A. 88-555, eff. 7-27-94; 89-15, eff. 5-30-95;
389-397, eff. 8-20-95; 89-626, eff. 8-9-96.)
 
4    (105 ILCS 5/1C-2)
5    Sec. 1C-2. Block grants.
6    (a) For fiscal year 1999, and each fiscal year thereafter
7through May 31, 2017, the State Board of Education shall award
8to school districts block grants as described in subsection
9(c). The State Board of Education may adopt rules and
10regulations necessary to implement this Section. In accordance
11with Section 2-3.32, all state block grants are subject to an
12audit. Therefore, block grant receipts and block grant
13expenditures shall be recorded to the appropriate fund code.
14    (b) (Blank).
15    (c) An Early Childhood Education Block Grant shall be
16created by combining the following programs: Preschool
17Education, Parental Training and Prevention Initiative. These
18funds shall be distributed to school districts and other
19entities on a competitive basis, except that the State Board of
20Education shall award to a school district having a population
21exceeding 500,000 inhabitants 37% of the funds in each fiscal
22year after May 31, 2017. Not less than 14% of this grant shall
23be used to fund programs for children ages 0-3, which
24percentage shall increase to at least 20% by Fiscal Year 2016.
25However, if, in a given fiscal year, the amount appropriated

 

 

09900SB0316sam002- 50 -LRB099 02946 HLH 37104 a

1for the Early Childhood Education Block Grant is insufficient
2to increase the percentage of the grant to fund programs for
3children ages 0-3 without reducing the amount of the grant for
4existing providers of preschool education programs, then the
5percentage of the grant to fund programs for children ages 0-3
6may be held steady instead of increased.
7(Source: P.A. 98-645, eff. 7-1-14.)
 
8    (105 ILCS 5/1C-4)
9    Sec. 1C-4. Reports. The State Superintendent of Education,
10in cooperation with the school districts participating under
11this Article, shall, through May 31, 2017, annually report to
12the leadership of the General Assembly on the progress made in
13implementing this Article. By February 1, 1997, the State Board
14of Education shall submit to the Governor and General Assembly
15a comprehensive plan for Illinois school districts, including
16the school district that has been organized under Article 34
17and is under the jurisdiction of the Chicago Board of
18Education, to establish and implement a block grant funding
19system for educational programs that are currently funded
20through single-program grants. Before submitting its plan to
21establish and implement a block grant funding system to the
22Governor and General Assembly as required by this Section, the
23State Board of Education shall give appropriate notice of and
24hold statewide public hearings on the subject of funding
25educational programs through block grants. The plan shall be

 

 

09900SB0316sam002- 51 -LRB099 02946 HLH 37104 a

1designed to relieve school districts of the administrative
2burdens that impede efficiency and accompany single-program
3funding.
4    A school district that receives an Early Childhood
5Education Block Grant shall report to the State Board of
6Education on its use of the block grant in such form and detail
7as the State Board of Education may specify. In addition, the
8report must include the following description for the district,
9which must also be reported to the General Assembly: block
10grant allocation and expenditures by program; population and
11service levels by program; and administrative expenditures by
12program. The State Board of Education shall ensure that the
13reporting requirements for a district organized under Article
1434 of this Code are the same as for all other school districts
15in this State.
16(Source: P.A. 97-238, eff. 8-2-11.)
 
17    (105 ILCS 5/1D-5 new)
18    Sec. 1D-5. Repealer. This Article is repealed on June 1,
192017.
 
20    (105 ILCS 5/18-8.05)
21    Sec. 18-8.05. Basis for apportionment of general State
22financial aid and supplemental general State aid to the common
23schools for the 1998-1999 and subsequent school years.
 

 

 

09900SB0316sam002- 52 -LRB099 02946 HLH 37104 a

1(A) General Provisions.
2    (1) The provisions of this Section apply to the 1998-1999
3and subsequent school years. The system of general State
4financial aid provided for in this Section is designed to
5assure that, through a combination of State financial aid and
6required local resources, the financial support provided each
7pupil in Average Daily Attendance equals or exceeds a
8prescribed per pupil Foundation Level. This formula approach
9imputes a level of per pupil Available Local Resources and
10provides for the basis to calculate a per pupil level of
11general State financial aid that, when added to Available Local
12Resources, equals or exceeds the Foundation Level. The amount
13of per pupil general State financial aid for school districts,
14in general, varies in inverse relation to Available Local
15Resources. Per pupil amounts are based upon each school
16district's Average Daily Attendance as that term is defined in
17this Section.
18    (2) In addition to general State financial aid, school
19districts with specified levels or concentrations of pupils
20from low income households are eligible to receive supplemental
21general State financial aid grants as provided pursuant to
22subsection (H). The supplemental State aid grants provided for
23school districts under subsection (H) shall be appropriated for
24distribution to school districts as part of the same line item
25in which the general State financial aid of school districts is
26appropriated under this Section.

 

 

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1    (3) To receive financial assistance under this Section,
2school districts are required to file claims with the State
3Board of Education, subject to the following requirements:
4        (a) Any school district which fails for any given
5    school year to maintain school as required by law, or to
6    maintain a recognized school is not eligible to file for
7    such school year any claim upon the Common School Fund. In
8    case of nonrecognition of one or more attendance centers in
9    a school district otherwise operating recognized schools,
10    the claim of the district shall be reduced in the
11    proportion which the Average Daily Attendance in the
12    attendance center or centers bear to the Average Daily
13    Attendance in the school district. A "recognized school"
14    means any public school which meets the standards as
15    established for recognition by the State Board of
16    Education. A school district or attendance center not
17    having recognition status at the end of a school term is
18    entitled to receive State aid payments due upon a legal
19    claim which was filed while it was recognized.
20        (b) School district claims filed under this Section are
21    subject to Sections 18-9 and 18-12, except as otherwise
22    provided in this Section.
23        (c) If a school district operates a full year school
24    under Section 10-19.1, the general State aid to the school
25    district shall be determined by the State Board of
26    Education in accordance with this Section as near as may be

 

 

09900SB0316sam002- 54 -LRB099 02946 HLH 37104 a

1    applicable.
2        (d) (Blank).
3    (4) Except as provided in subsections (H) and (L), the
4board of any district receiving any of the grants provided for
5in this Section may apply those funds to any fund so received
6for which that board is authorized to make expenditures by law.
7    School districts are not required to exert a minimum
8Operating Tax Rate in order to qualify for assistance under
9this Section.
10    (5) As used in this Section the following terms, when
11capitalized, shall have the meaning ascribed herein:
12        (a) "Average Daily Attendance": A count of pupil
13    attendance in school, averaged as provided for in
14    subsection (C) and utilized in deriving per pupil financial
15    support levels.
16        (b) "Available Local Resources": A computation of
17    local financial support, calculated on the basis of Average
18    Daily Attendance and derived as provided pursuant to
19    subsection (D).
20        (c) "Corporate Personal Property Replacement Taxes":
21    Funds paid to local school districts pursuant to "An Act in
22    relation to the abolition of ad valorem personal property
23    tax and the replacement of revenues lost thereby, and
24    amending and repealing certain Acts and parts of Acts in
25    connection therewith", certified August 14, 1979, as
26    amended (Public Act 81-1st S.S.-1).

 

 

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1        (d) "Foundation Level": A prescribed level of per pupil
2    financial support as provided for in subsection (B).
3        (e) "Operating Tax Rate": All school district property
4    taxes extended for all purposes, except Bond and Interest,
5    Summer School, Rent, Capital Improvement, and Vocational
6    Education Building purposes.
 
7(B) Foundation Level.
8    (1) The Foundation Level is a figure established by the
9State representing the minimum level of per pupil financial
10support that should be available to provide for the basic
11education of each pupil in Average Daily Attendance. As set
12forth in this Section, each school district is assumed to exert
13a sufficient local taxing effort such that, in combination with
14the aggregate of general State financial aid provided the
15district, an aggregate of State and local resources are
16available to meet the basic education needs of pupils in the
17district.
18    (2) For the 1998-1999 school year, the Foundation Level of
19support is $4,225. For the 1999-2000 school year, the
20Foundation Level of support is $4,325. For the 2000-2001 school
21year, the Foundation Level of support is $4,425. For the
222001-2002 school year and 2002-2003 school year, the Foundation
23Level of support is $4,560. For the 2003-2004 school year, the
24Foundation Level of support is $4,810. For the 2004-2005 school
25year, the Foundation Level of support is $4,964. For the

 

 

09900SB0316sam002- 56 -LRB099 02946 HLH 37104 a

12005-2006 school year, the Foundation Level of support is
2$5,164. For the 2006-2007 school year, the Foundation Level of
3support is $5,334. For the 2007-2008 school year, the
4Foundation Level of support is $5,734. For the 2008-2009 school
5year, the Foundation Level of support is $5,959.
6    (3) For the 2009-2010 school year and each school year
7thereafter, the Foundation Level of support is $6,119 or such
8greater amount as may be established by law by the General
9Assembly.
 
10(C) Average Daily Attendance.
11    (1) For purposes of calculating general State aid pursuant
12to subsection (E), an Average Daily Attendance figure shall be
13utilized. The Average Daily Attendance figure for formula
14calculation purposes shall be the monthly average of the actual
15number of pupils in attendance of each school district, as
16further averaged for the best 3 months of pupil attendance for
17each school district. In compiling the figures for the number
18of pupils in attendance, school districts and the State Board
19of Education shall, for purposes of general State aid funding,
20conform attendance figures to the requirements of subsection
21(F).
22    (2) The Average Daily Attendance figures utilized in
23subsection (E) shall be the requisite attendance data for the
24school year immediately preceding the school year for which
25general State aid is being calculated or the average of the

 

 

09900SB0316sam002- 57 -LRB099 02946 HLH 37104 a

1attendance data for the 3 preceding school years, whichever is
2greater. The Average Daily Attendance figures utilized in
3subsection (H) shall be the requisite attendance data for the
4school year immediately preceding the school year for which
5general State aid is being calculated.
 
6(D) Available Local Resources.
7    (1) For purposes of calculating general State aid pursuant
8to subsection (E), a representation of Available Local
9Resources per pupil, as that term is defined and determined in
10this subsection, shall be utilized. Available Local Resources
11per pupil shall include a calculated dollar amount representing
12local school district revenues from local property taxes and
13from Corporate Personal Property Replacement Taxes, expressed
14on the basis of pupils in Average Daily Attendance. Calculation
15of Available Local Resources shall exclude any tax amnesty
16funds received as a result of Public Act 93-26.
17    (2) In determining a school district's revenue from local
18property taxes, the State Board of Education shall utilize the
19equalized assessed valuation of all taxable property of each
20school district as of September 30 of the previous year. The
21equalized assessed valuation utilized shall be obtained and
22determined as provided in subsection (G).
23    (3) For school districts maintaining grades kindergarten
24through 12, local property tax revenues per pupil shall be
25calculated as the product of the applicable equalized assessed

 

 

09900SB0316sam002- 58 -LRB099 02946 HLH 37104 a

1valuation for the district multiplied by 3.00%, and divided by
2the district's Average Daily Attendance figure. For school
3districts maintaining grades kindergarten through 8, local
4property tax revenues per pupil shall be calculated as the
5product of the applicable equalized assessed valuation for the
6district multiplied by 2.30%, and divided by the district's
7Average Daily Attendance figure. For school districts
8maintaining grades 9 through 12, local property tax revenues
9per pupil shall be the applicable equalized assessed valuation
10of the district multiplied by 1.05%, and divided by the
11district's Average Daily Attendance figure.
12    For partial elementary unit districts created pursuant to
13Article 11E of this Code, local property tax revenues per pupil
14shall be calculated as the product of the equalized assessed
15valuation for property within the partial elementary unit
16district for elementary purposes, as defined in Article 11E of
17this Code, multiplied by 2.06% and divided by the district's
18Average Daily Attendance figure, plus the product of the
19equalized assessed valuation for property within the partial
20elementary unit district for high school purposes, as defined
21in Article 11E of this Code, multiplied by 0.94% and divided by
22the district's Average Daily Attendance figure.
23    (4) The Corporate Personal Property Replacement Taxes paid
24to each school district during the calendar year one year
25before the calendar year in which a school year begins, divided
26by the Average Daily Attendance figure for that district, shall

 

 

09900SB0316sam002- 59 -LRB099 02946 HLH 37104 a

1be added to the local property tax revenues per pupil as
2derived by the application of the immediately preceding
3paragraph (3). The sum of these per pupil figures for each
4school district shall constitute Available Local Resources as
5that term is utilized in subsection (E) in the calculation of
6general State aid.
 
7(E) Computation of General State Aid.
8    (1) For each school year, the amount of general State aid
9allotted to a school district shall be computed by the State
10Board of Education as provided in this subsection.
11    (2) For any school district for which Available Local
12Resources per pupil is less than the product of 0.93 times the
13Foundation Level, general State aid for that district shall be
14calculated as an amount equal to the Foundation Level minus
15Available Local Resources, multiplied by the Average Daily
16Attendance of the school district.
17    (3) For any school district for which Available Local
18Resources per pupil is equal to or greater than the product of
190.93 times the Foundation Level and less than the product of
201.75 times the Foundation Level, the general State aid per
21pupil shall be a decimal proportion of the Foundation Level
22derived using a linear algorithm. Under this linear algorithm,
23the calculated general State aid per pupil shall decline in
24direct linear fashion from 0.07 times the Foundation Level for
25a school district with Available Local Resources equal to the

 

 

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1product of 0.93 times the Foundation Level, to 0.05 times the
2Foundation Level for a school district with Available Local
3Resources equal to the product of 1.75 times the Foundation
4Level. The allocation of general State aid for school districts
5subject to this paragraph 3 shall be the calculated general
6State aid per pupil figure multiplied by the Average Daily
7Attendance of the school district.
8    (4) For any school district for which Available Local
9Resources per pupil equals or exceeds the product of 1.75 times
10the Foundation Level, the general State aid for the school
11district shall be calculated as the product of $218 multiplied
12by the Average Daily Attendance of the school district.
13    (5) The amount of general State aid allocated to a school
14district for the 1999-2000 school year meeting the requirements
15set forth in paragraph (4) of subsection (G) shall be increased
16by an amount equal to the general State aid that would have
17been received by the district for the 1998-1999 school year by
18utilizing the Extension Limitation Equalized Assessed
19Valuation as calculated in paragraph (4) of subsection (G) less
20the general State aid allotted for the 1998-1999 school year.
21This amount shall be deemed a one time increase, and shall not
22affect any future general State aid allocations.
 
23(F) Compilation of Average Daily Attendance.
24    (1) Each school district shall, by July 1 of each year,
25submit to the State Board of Education, on forms prescribed by

 

 

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1the State Board of Education, attendance figures for the school
2year that began in the preceding calendar year. The attendance
3information so transmitted shall identify the average daily
4attendance figures for each month of the school year. Beginning
5with the general State aid claim form for the 2002-2003 school
6year, districts shall calculate Average Daily Attendance as
7provided in subdivisions (a), (b), and (c) of this paragraph
8(1).
9        (a) In districts that do not hold year-round classes,
10    days of attendance in August shall be added to the month of
11    September and any days of attendance in June shall be added
12    to the month of May.
13        (b) In districts in which all buildings hold year-round
14    classes, days of attendance in July and August shall be
15    added to the month of September and any days of attendance
16    in June shall be added to the month of May.
17        (c) In districts in which some buildings, but not all,
18    hold year-round classes, for the non-year-round buildings,
19    days of attendance in August shall be added to the month of
20    September and any days of attendance in June shall be added
21    to the month of May. The average daily attendance for the
22    year-round buildings shall be computed as provided in
23    subdivision (b) of this paragraph (1). To calculate the
24    Average Daily Attendance for the district, the average
25    daily attendance for the year-round buildings shall be
26    multiplied by the days in session for the non-year-round

 

 

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1    buildings for each month and added to the monthly
2    attendance of the non-year-round buildings.
3    Except as otherwise provided in this Section, days of
4attendance by pupils shall be counted only for sessions of not
5less than 5 clock hours of school work per day under direct
6supervision of: (i) teachers, or (ii) non-teaching personnel or
7volunteer personnel when engaging in non-teaching duties and
8supervising in those instances specified in subsection (a) of
9Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
10of legal school age and in kindergarten and grades 1 through
1112.
12    Days of attendance by tuition pupils shall be accredited
13only to the districts that pay the tuition to a recognized
14school.
15    (2) Days of attendance by pupils of less than 5 clock hours
16of school shall be subject to the following provisions in the
17compilation of Average Daily Attendance.
18        (a) Pupils regularly enrolled in a public school for
19    only a part of the school day may be counted on the basis
20    of 1/6 day for every class hour of instruction of 40
21    minutes or more attended pursuant to such enrollment,
22    unless a pupil is enrolled in a block-schedule format of 80
23    minutes or more of instruction, in which case the pupil may
24    be counted on the basis of the proportion of minutes of
25    school work completed each day to the minimum number of
26    minutes that school work is required to be held that day.

 

 

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1        (b) (Blank).
2        (c) A session of 4 or more clock hours may be counted
3    as a day of attendance upon certification by the regional
4    superintendent, and approved by the State Superintendent
5    of Education to the extent that the district has been
6    forced to use daily multiple sessions.
7        (d) A session of 3 or more clock hours may be counted
8    as a day of attendance (1) when the remainder of the school
9    day or at least 2 hours in the evening of that day is
10    utilized for an in-service training program for teachers,
11    up to a maximum of 5 days per school year, provided a
12    district conducts an in-service training program for
13    teachers in accordance with Section 10-22.39 of this Code;
14    or, in lieu of 4 such days, 2 full days may be used, in
15    which event each such day may be counted as a day required
16    for a legal school calendar pursuant to Section 10-19 of
17    this Code; (1.5) when, of the 5 days allowed under item
18    (1), a maximum of 4 days are used for parent-teacher
19    conferences, or, in lieu of 4 such days, 2 full days are
20    used, in which case each such day may be counted as a
21    calendar day required under Section 10-19 of this Code,
22    provided that the full-day, parent-teacher conference
23    consists of (i) a minimum of 5 clock hours of
24    parent-teacher conferences, (ii) both a minimum of 2 clock
25    hours of parent-teacher conferences held in the evening
26    following a full day of student attendance, as specified in

 

 

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1    subsection (F)(1)(c), and a minimum of 3 clock hours of
2    parent-teacher conferences held on the day immediately
3    following evening parent-teacher conferences, or (iii)
4    multiple parent-teacher conferences held in the evenings
5    following full days of student attendance, as specified in
6    subsection (F)(1)(c), in which the time used for the
7    parent-teacher conferences is equivalent to a minimum of 5
8    clock hours; and (2) when days in addition to those
9    provided in items (1) and (1.5) are scheduled by a school
10    pursuant to its school improvement plan adopted under
11    Article 34 or its revised or amended school improvement
12    plan adopted under Article 2, provided that (i) such
13    sessions of 3 or more clock hours are scheduled to occur at
14    regular intervals, (ii) the remainder of the school days in
15    which such sessions occur are utilized for in-service
16    training programs or other staff development activities
17    for teachers, and (iii) a sufficient number of minutes of
18    school work under the direct supervision of teachers are
19    added to the school days between such regularly scheduled
20    sessions to accumulate not less than the number of minutes
21    by which such sessions of 3 or more clock hours fall short
22    of 5 clock hours. Any full days used for the purposes of
23    this paragraph shall not be considered for computing
24    average daily attendance. Days scheduled for in-service
25    training programs, staff development activities, or
26    parent-teacher conferences may be scheduled separately for

 

 

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1    different grade levels and different attendance centers of
2    the district.
3        (e) A session of not less than one clock hour of
4    teaching hospitalized or homebound pupils on-site or by
5    telephone to the classroom may be counted as 1/2 day of
6    attendance, however these pupils must receive 4 or more
7    clock hours of instruction to be counted for a full day of
8    attendance.
9        (f) A session of at least 4 clock hours may be counted
10    as a day of attendance for first grade pupils, and pupils
11    in full day kindergartens, and a session of 2 or more hours
12    may be counted as 1/2 day of attendance by pupils in
13    kindergartens which provide only 1/2 day of attendance.
14        (g) For children with disabilities who are below the
15    age of 6 years and who cannot attend 2 or more clock hours
16    because of their disability or immaturity, a session of not
17    less than one clock hour may be counted as 1/2 day of
18    attendance; however for such children whose educational
19    needs so require a session of 4 or more clock hours may be
20    counted as a full day of attendance.
21        (h) A recognized kindergarten which provides for only
22    1/2 day of attendance by each pupil shall not have more
23    than 1/2 day of attendance counted in any one day. However,
24    kindergartens may count 2 1/2 days of attendance in any 5
25    consecutive school days. When a pupil attends such a
26    kindergarten for 2 half days on any one school day, the

 

 

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1    pupil shall have the following day as a day absent from
2    school, unless the school district obtains permission in
3    writing from the State Superintendent of Education.
4    Attendance at kindergartens which provide for a full day of
5    attendance by each pupil shall be counted the same as
6    attendance by first grade pupils. Only the first year of
7    attendance in one kindergarten shall be counted, except in
8    case of children who entered the kindergarten in their
9    fifth year whose educational development requires a second
10    year of kindergarten as determined under the rules and
11    regulations of the State Board of Education.
12        (i) On the days when the assessment that includes a
13    college and career ready determination is administered
14    under subsection (c) of Section 2-3.64a-5 of this Code, the
15    day of attendance for a pupil whose school day must be
16    shortened to accommodate required testing procedures may
17    be less than 5 clock hours and shall be counted towards the
18    176 days of actual pupil attendance required under Section
19    10-19 of this Code, provided that a sufficient number of
20    minutes of school work in excess of 5 clock hours are first
21    completed on other school days to compensate for the loss
22    of school work on the examination days.
23        (j) Pupils enrolled in a remote educational program
24    established under Section 10-29 of this Code may be counted
25    on the basis of one-fifth day of attendance for every clock
26    hour of instruction attended in the remote educational

 

 

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1    program, provided that, in any month, the school district
2    may not claim for a student enrolled in a remote
3    educational program more days of attendance than the
4    maximum number of days of attendance the district can claim
5    (i) for students enrolled in a building holding year-round
6    classes if the student is classified as participating in
7    the remote educational program on a year-round schedule or
8    (ii) for students enrolled in a building not holding
9    year-round classes if the student is not classified as
10    participating in the remote educational program on a
11    year-round schedule.
 
12(G) Equalized Assessed Valuation Data.
13    (1) For purposes of the calculation of Available Local
14Resources required pursuant to subsection (D), the State Board
15of Education shall secure from the Department of Revenue the
16value as equalized or assessed by the Department of Revenue of
17all taxable property of every school district, together with
18(i) the applicable tax rate used in extending taxes for the
19funds of the district as of September 30 of the previous year
20and (ii) the limiting rate for all school districts subject to
21property tax extension limitations as imposed under the
22Property Tax Extension Limitation Law.
23    The Department of Revenue shall add to the equalized
24assessed value of all taxable property of each school district
25situated entirely or partially within a county that is or was

 

 

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1subject to the provisions of Section 15-176 or 15-177 of the
2Property Tax Code (a) an amount equal to the total amount by
3which the homestead exemption allowed under Section 15-176 or
415-177 of the Property Tax Code for real property situated in
5that school district exceeds the total amount that would have
6been allowed in that school district if the maximum reduction
7under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
8all other counties in tax year 2003 or (ii) $5,000 in all
9counties in tax year 2004 and thereafter and (b) an amount
10equal to the aggregate amount for the taxable year of all
11additional exemptions under Section 15-175 of the Property Tax
12Code for owners with a household income of $30,000 or less. The
13county clerk of any county that is or was subject to the
14provisions of Section 15-176 or 15-177 of the Property Tax Code
15shall annually calculate and certify to the Department of
16Revenue for each school district all homestead exemption
17amounts under Section 15-176 or 15-177 of the Property Tax Code
18and all amounts of additional exemptions under Section 15-175
19of the Property Tax Code for owners with a household income of
20$30,000 or less. It is the intent of this paragraph that if the
21general homestead exemption for a parcel of property is
22determined under Section 15-176 or 15-177 of the Property Tax
23Code rather than Section 15-175, then the calculation of
24Available Local Resources shall not be affected by the
25difference, if any, between the amount of the general homestead
26exemption allowed for that parcel of property under Section

 

 

09900SB0316sam002- 69 -LRB099 02946 HLH 37104 a

115-176 or 15-177 of the Property Tax Code and the amount that
2would have been allowed had the general homestead exemption for
3that parcel of property been determined under Section 15-175 of
4the Property Tax Code. It is further the intent of this
5paragraph that if additional exemptions are allowed under
6Section 15-175 of the Property Tax Code for owners with a
7household income of less than $30,000, then the calculation of
8Available Local Resources shall not be affected by the
9difference, if any, because of those additional exemptions.
10    This equalized assessed valuation, as adjusted further by
11the requirements of this subsection, shall be utilized in the
12calculation of Available Local Resources.
13    (2) The equalized assessed valuation in paragraph (1) shall
14be adjusted, as applicable, in the following manner:
15        (a) For the purposes of calculating State aid under
16    this Section, with respect to any part of a school district
17    within a redevelopment project area in respect to which a
18    municipality has adopted tax increment allocation
19    financing pursuant to the Tax Increment Allocation
20    Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
21    of the Illinois Municipal Code or the Industrial Jobs
22    Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
23    Illinois Municipal Code, no part of the current equalized
24    assessed valuation of real property located in any such
25    project area which is attributable to an increase above the
26    total initial equalized assessed valuation of such

 

 

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1    property shall be used as part of the equalized assessed
2    valuation of the district, until such time as all
3    redevelopment project costs have been paid, as provided in
4    Section 11-74.4-8 of the Tax Increment Allocation
5    Redevelopment Act or in Section 11-74.6-35 of the
6    Industrial Jobs Recovery Law. For the purpose of the
7    equalized assessed valuation of the district, the total
8    initial equalized assessed valuation or the current
9    equalized assessed valuation, whichever is lower, shall be
10    used until such time as all redevelopment project costs
11    have been paid.
12        (b) The real property equalized assessed valuation for
13    a school district shall be adjusted by subtracting from the
14    real property value as equalized or assessed by the
15    Department of Revenue for the district an amount computed
16    by dividing the amount of any abatement of taxes under
17    Section 18-170 of the Property Tax Code by 3.00% for a
18    district maintaining grades kindergarten through 12, by
19    2.30% for a district maintaining grades kindergarten
20    through 8, or by 1.05% for a district maintaining grades 9
21    through 12 and adjusted by an amount computed by dividing
22    the amount of any abatement of taxes under subsection (a)
23    of Section 18-165 of the Property Tax Code by the same
24    percentage rates for district type as specified in this
25    subparagraph (b).
26    (3) For the 1999-2000 school year and each school year

 

 

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1thereafter, if a school district meets all of the criteria of
2this subsection (G)(3), the school district's Available Local
3Resources shall be calculated under subsection (D) using the
4district's Extension Limitation Equalized Assessed Valuation
5as calculated under this subsection (G)(3).
6    For purposes of this subsection (G)(3) the following terms
7shall have the following meanings:
8        "Budget Year": The school year for which general State
9    aid is calculated and awarded under subsection (E).
10        "Base Tax Year": The property tax levy year used to
11    calculate the Budget Year allocation of general State aid.
12        "Preceding Tax Year": The property tax levy year
13    immediately preceding the Base Tax Year.
14        "Base Tax Year's Tax Extension": The product of the
15    equalized assessed valuation utilized by the County Clerk
16    in the Base Tax Year multiplied by the limiting rate as
17    calculated by the County Clerk and defined in the Property
18    Tax Extension Limitation Law.
19        "Preceding Tax Year's Tax Extension": The product of
20    the equalized assessed valuation utilized by the County
21    Clerk in the Preceding Tax Year multiplied by the Operating
22    Tax Rate as defined in subsection (A).
23        "Extension Limitation Ratio": A numerical ratio,
24    certified by the County Clerk, in which the numerator is
25    the Base Tax Year's Tax Extension and the denominator is
26    the Preceding Tax Year's Tax Extension.

 

 

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1        "Operating Tax Rate": The operating tax rate as defined
2    in subsection (A).
3    If a school district is subject to property tax extension
4limitations as imposed under the Property Tax Extension
5Limitation Law, the State Board of Education shall calculate
6the Extension Limitation Equalized Assessed Valuation of that
7district. For the 1999-2000 school year, the Extension
8Limitation Equalized Assessed Valuation of a school district as
9calculated by the State Board of Education shall be equal to
10the product of the district's 1996 Equalized Assessed Valuation
11and the district's Extension Limitation Ratio. Except as
12otherwise provided in this paragraph for a school district that
13has approved or does approve an increase in its limiting rate,
14for the 2000-2001 school year and each school year thereafter,
15the Extension Limitation Equalized Assessed Valuation of a
16school district as calculated by the State Board of Education
17shall be equal to the product of the Equalized Assessed
18Valuation last used in the calculation of general State aid and
19the district's Extension Limitation Ratio. If the Extension
20Limitation Equalized Assessed Valuation of a school district as
21calculated under this subsection (G)(3) is less than the
22district's equalized assessed valuation as calculated pursuant
23to subsections (G)(1) and (G)(2), then for purposes of
24calculating the district's general State aid for the Budget
25Year pursuant to subsection (E), that Extension Limitation
26Equalized Assessed Valuation shall be utilized to calculate the

 

 

09900SB0316sam002- 73 -LRB099 02946 HLH 37104 a

1district's Available Local Resources under subsection (D). For
2the 2009-2010 school year and each school year thereafter, if a
3school district has approved or does approve an increase in its
4limiting rate, pursuant to Section 18-190 of the Property Tax
5Code, affecting the Base Tax Year, the Extension Limitation
6Equalized Assessed Valuation of the school district, as
7calculated by the State Board of Education, shall be equal to
8the product of the Equalized Assessed Valuation last used in
9the calculation of general State aid times an amount equal to
10one plus the percentage increase, if any, in the Consumer Price
11Index for all Urban Consumers for all items published by the
12United States Department of Labor for the 12-month calendar
13year preceding the Base Tax Year, plus the Equalized Assessed
14Valuation of new property, annexed property, and recovered tax
15increment value and minus the Equalized Assessed Valuation of
16disconnected property. New property and recovered tax
17increment value shall have the meanings set forth in the
18Property Tax Extension Limitation Law.
19    Partial elementary unit districts created in accordance
20with Article 11E of this Code shall not be eligible for the
21adjustment in this subsection (G)(3) until the fifth year
22following the effective date of the reorganization.
23    (3.5) For the 2010-2011 school year and each school year
24thereafter, if a school district's boundaries span multiple
25counties, then the Department of Revenue shall send to the
26State Board of Education, for the purpose of calculating

 

 

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1general State aid, the limiting rate and individual rates by
2purpose for the county that contains the majority of the school
3district's Equalized Assessed Valuation.
4    (4) For the purposes of calculating general State aid for
5the 1999-2000 school year only, if a school district
6experienced a triennial reassessment on the equalized assessed
7valuation used in calculating its general State financial aid
8apportionment for the 1998-1999 school year, the State Board of
9Education shall calculate the Extension Limitation Equalized
10Assessed Valuation that would have been used to calculate the
11district's 1998-1999 general State aid. This amount shall equal
12the product of the equalized assessed valuation used to
13calculate general State aid for the 1997-1998 school year and
14the district's Extension Limitation Ratio. If the Extension
15Limitation Equalized Assessed Valuation of the school district
16as calculated under this paragraph (4) is less than the
17district's equalized assessed valuation utilized in
18calculating the district's 1998-1999 general State aid
19allocation, then for purposes of calculating the district's
20general State aid pursuant to paragraph (5) of subsection (E),
21that Extension Limitation Equalized Assessed Valuation shall
22be utilized to calculate the district's Available Local
23Resources.
24    (5) For school districts having a majority of their
25equalized assessed valuation in any county except Cook, DuPage,
26Kane, Lake, McHenry, or Will, if the amount of general State

 

 

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1aid allocated to the school district for the 1999-2000 school
2year under the provisions of subsection (E), (H), and (J) of
3this Section is less than the amount of general State aid
4allocated to the district for the 1998-1999 school year under
5these subsections, then the general State aid of the district
6for the 1999-2000 school year only shall be increased by the
7difference between these amounts. The total payments made under
8this paragraph (5) shall not exceed $14,000,000. Claims shall
9be prorated if they exceed $14,000,000.
 
10(H) Supplemental General State Aid.
11    (1) In addition to the general State aid a school district
12is allotted pursuant to subsection (E), qualifying school
13districts shall receive a grant, paid in conjunction with a
14district's payments of general State aid, for supplemental
15general State aid based upon the concentration level of
16children from low-income households within the school
17district. Supplemental State aid grants provided for school
18districts under this subsection shall be appropriated for
19distribution to school districts as part of the same line item
20in which the general State financial aid of school districts is
21appropriated under this Section.
22    (1.5) This paragraph (1.5) applies only to those school
23years preceding the 2003-2004 school year. For purposes of this
24subsection (H), the term "Low-Income Concentration Level"
25shall be the low-income eligible pupil count from the most

 

 

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1recently available federal census divided by the Average Daily
2Attendance of the school district. If, however, (i) the
3percentage decrease from the 2 most recent federal censuses in
4the low-income eligible pupil count of a high school district
5with fewer than 400 students exceeds by 75% or more the
6percentage change in the total low-income eligible pupil count
7of contiguous elementary school districts, whose boundaries
8are coterminous with the high school district, or (ii) a high
9school district within 2 counties and serving 5 elementary
10school districts, whose boundaries are coterminous with the
11high school district, has a percentage decrease from the 2 most
12recent federal censuses in the low-income eligible pupil count
13and there is a percentage increase in the total low-income
14eligible pupil count of a majority of the elementary school
15districts in excess of 50% from the 2 most recent federal
16censuses, then the high school district's low-income eligible
17pupil count from the earlier federal census shall be the number
18used as the low-income eligible pupil count for the high school
19district, for purposes of this subsection (H). The changes made
20to this paragraph (1) by Public Act 92-28 shall apply to
21supplemental general State aid grants for school years
22preceding the 2003-2004 school year that are paid in fiscal
23year 1999 or thereafter and to any State aid payments made in
24fiscal year 1994 through fiscal year 1998 pursuant to
25subsection 1(n) of Section 18-8 of this Code (which was
26repealed on July 1, 1998), and any high school district that is

 

 

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1affected by Public Act 92-28 is entitled to a recomputation of
2its supplemental general State aid grant or State aid paid in
3any of those fiscal years. This recomputation shall not be
4affected by any other funding.
5    (1.10) This paragraph (1.10) applies to the 2003-2004
6school year and each school year thereafter. For purposes of
7this subsection (H), the term "Low-Income Concentration Level"
8shall, for each fiscal year, be the low-income eligible pupil
9count as of July 1 of the immediately preceding fiscal year (as
10determined by the Department of Human Services based on the
11number of pupils who are eligible for at least one of the
12following low income programs: Medicaid, the Children's Health
13Insurance Program, TANF, or Food Stamps, excluding pupils who
14are eligible for services provided by the Department of
15Children and Family Services, averaged over the 2 immediately
16preceding fiscal years for fiscal year 2004 and over the 3
17immediately preceding fiscal years for each fiscal year
18thereafter) divided by the Average Daily Attendance of the
19school district.
20    (2) Supplemental general State aid pursuant to this
21subsection (H) shall be provided as follows for the 1998-1999,
221999-2000, and 2000-2001 school years only:
23        (a) For any school district with a Low Income
24    Concentration Level of at least 20% and less than 35%, the
25    grant for any school year shall be $800 multiplied by the
26    low income eligible pupil count.

 

 

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1        (b) For any school district with a Low Income
2    Concentration Level of at least 35% and less than 50%, the
3    grant for the 1998-1999 school year shall be $1,100
4    multiplied by the low income eligible pupil count.
5        (c) For any school district with a Low Income
6    Concentration Level of at least 50% and less than 60%, the
7    grant for the 1998-99 school year shall be $1,500
8    multiplied by the low income eligible pupil count.
9        (d) For any school district with a Low Income
10    Concentration Level of 60% or more, the grant for the
11    1998-99 school year shall be $1,900 multiplied by the low
12    income eligible pupil count.
13        (e) For the 1999-2000 school year, the per pupil amount
14    specified in subparagraphs (b), (c), and (d) immediately
15    above shall be increased to $1,243, $1,600, and $2,000,
16    respectively.
17        (f) For the 2000-2001 school year, the per pupil
18    amounts specified in subparagraphs (b), (c), and (d)
19    immediately above shall be $1,273, $1,640, and $2,050,
20    respectively.
21    (2.5) Supplemental general State aid pursuant to this
22subsection (H) shall be provided as follows for the 2002-2003
23school year:
24        (a) For any school district with a Low Income
25    Concentration Level of less than 10%, the grant for each
26    school year shall be $355 multiplied by the low income

 

 

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1    eligible pupil count.
2        (b) For any school district with a Low Income
3    Concentration Level of at least 10% and less than 20%, the
4    grant for each school year shall be $675 multiplied by the
5    low income eligible pupil count.
6        (c) For any school district with a Low Income
7    Concentration Level of at least 20% and less than 35%, the
8    grant for each school year shall be $1,330 multiplied by
9    the low income eligible pupil count.
10        (d) For any school district with a Low Income
11    Concentration Level of at least 35% and less than 50%, the
12    grant for each school year shall be $1,362 multiplied by
13    the low income eligible pupil count.
14        (e) For any school district with a Low Income
15    Concentration Level of at least 50% and less than 60%, the
16    grant for each school year shall be $1,680 multiplied by
17    the low income eligible pupil count.
18        (f) For any school district with a Low Income
19    Concentration Level of 60% or more, the grant for each
20    school year shall be $2,080 multiplied by the low income
21    eligible pupil count.
22    (2.10) Except as otherwise provided, supplemental general
23State aid pursuant to this subsection (H) shall be provided as
24follows for the 2003-2004 school year and each school year
25thereafter:
26        (a) For any school district with a Low Income

 

 

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1    Concentration Level of 15% or less, the grant for each
2    school year shall be $355 multiplied by the low income
3    eligible pupil count.
4        (b) For any school district with a Low Income
5    Concentration Level greater than 15%, the grant for each
6    school year shall be $294.25 added to the product of $2,700
7    and the square of the Low Income Concentration Level, all
8    multiplied by the low income eligible pupil count.
9    For the 2003-2004 school year and each school year
10thereafter through the 2008-2009 school year only, the grant
11shall be no less than the grant for the 2002-2003 school year.
12For the 2009-2010 school year only, the grant shall be no less
13than the grant for the 2002-2003 school year multiplied by
140.66. For the 2010-2011 school year only, the grant shall be no
15less than the grant for the 2002-2003 school year multiplied by
160.33. Notwithstanding the provisions of this paragraph to the
17contrary, if for any school year supplemental general State aid
18grants are prorated as provided in paragraph (1) of this
19subsection (H), then the grants under this paragraph shall be
20prorated.
21    For the 2003-2004 school year only, the grant shall be no
22greater than the grant received during the 2002-2003 school
23year added to the product of 0.25 multiplied by the difference
24between the grant amount calculated under subsection (a) or (b)
25of this paragraph (2.10), whichever is applicable, and the
26grant received during the 2002-2003 school year. For the

 

 

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12004-2005 school year only, the grant shall be no greater than
2the grant received during the 2002-2003 school year added to
3the product of 0.50 multiplied by the difference between the
4grant amount calculated under subsection (a) or (b) of this
5paragraph (2.10), whichever is applicable, and the grant
6received during the 2002-2003 school year. For the 2005-2006
7school year only, the grant shall be no greater than the grant
8received during the 2002-2003 school year added to the product
9of 0.75 multiplied by the difference between the grant amount
10calculated under subsection (a) or (b) of this paragraph
11(2.10), whichever is applicable, and the grant received during
12the 2002-2003 school year.
13    (3) School districts with an Average Daily Attendance of
14more than 1,000 and less than 50,000 that qualify for
15supplemental general State aid pursuant to this subsection
16shall submit a plan to the State Board of Education prior to
17October 30 of each year for the use of the funds resulting from
18this grant of supplemental general State aid for the
19improvement of instruction in which priority is given to
20meeting the education needs of disadvantaged children. Such
21plan shall be submitted in accordance with rules and
22regulations promulgated by the State Board of Education.
23    (4) School districts with an Average Daily Attendance of
2450,000 or more that qualify for supplemental general State aid
25pursuant to this subsection shall be required to distribute
26from funds available pursuant to this Section, no less than

 

 

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1$261,000,000 in accordance with the following requirements:
2        (a) The required amounts shall be distributed to the
3    attendance centers within the district in proportion to the
4    number of pupils enrolled at each attendance center who are
5    eligible to receive free or reduced-price lunches or
6    breakfasts under the federal Child Nutrition Act of 1966
7    and under the National School Lunch Act during the
8    immediately preceding school year.
9        (b) The distribution of these portions of supplemental
10    and general State aid among attendance centers according to
11    these requirements shall not be compensated for or
12    contravened by adjustments of the total of other funds
13    appropriated to any attendance centers, and the Board of
14    Education shall utilize funding from one or several sources
15    in order to fully implement this provision annually prior
16    to the opening of school.
17        (c) Each attendance center shall be provided by the
18    school district a distribution of noncategorical funds and
19    other categorical funds to which an attendance center is
20    entitled under law in order that the general State aid and
21    supplemental general State aid provided by application of
22    this subsection supplements rather than supplants the
23    noncategorical funds and other categorical funds provided
24    by the school district to the attendance centers.
25        (d) Any funds made available under this subsection that
26    by reason of the provisions of this subsection are not

 

 

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1    required to be allocated and provided to attendance centers
2    may be used and appropriated by the board of the district
3    for any lawful school purpose.
4        (e) Funds received by an attendance center pursuant to
5    this subsection shall be used by the attendance center at
6    the discretion of the principal and local school council
7    for programs to improve educational opportunities at
8    qualifying schools through the following programs and
9    services: early childhood education, reduced class size or
10    improved adult to student classroom ratio, enrichment
11    programs, remedial assistance, attendance improvement, and
12    other educationally beneficial expenditures which
13    supplement the regular and basic programs as determined by
14    the State Board of Education. Funds provided shall not be
15    expended for any political or lobbying purposes as defined
16    by board rule.
17        (f) Each district subject to the provisions of this
18    subdivision (H)(4) shall submit an acceptable plan to meet
19    the educational needs of disadvantaged children, in
20    compliance with the requirements of this paragraph, to the
21    State Board of Education prior to July 15 of each year.
22    This plan shall be consistent with the decisions of local
23    school councils concerning the school expenditure plans
24    developed in accordance with part 4 of Section 34-2.3. The
25    State Board shall approve or reject the plan within 60 days
26    after its submission. If the plan is rejected, the district

 

 

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1    shall give written notice of intent to modify the plan
2    within 15 days of the notification of rejection and then
3    submit a modified plan within 30 days after the date of the
4    written notice of intent to modify. Districts may amend
5    approved plans pursuant to rules promulgated by the State
6    Board of Education.
7        Upon notification by the State Board of Education that
8    the district has not submitted a plan prior to July 15 or a
9    modified plan within the time period specified herein, the
10    State aid funds affected by that plan or modified plan
11    shall be withheld by the State Board of Education until a
12    plan or modified plan is submitted.
13        If the district fails to distribute State aid to
14    attendance centers in accordance with an approved plan, the
15    plan for the following year shall allocate funds, in
16    addition to the funds otherwise required by this
17    subsection, to those attendance centers which were
18    underfunded during the previous year in amounts equal to
19    such underfunding.
20        For purposes of determining compliance with this
21    subsection in relation to the requirements of attendance
22    center funding, each district subject to the provisions of
23    this subsection shall submit as a separate document by
24    December 1 of each year a report of expenditure data for
25    the prior year in addition to any modification of its
26    current plan. If it is determined that there has been a

 

 

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1    failure to comply with the expenditure provisions of this
2    subsection regarding contravention or supplanting, the
3    State Superintendent of Education shall, within 60 days of
4    receipt of the report, notify the district and any affected
5    local school council. The district shall within 45 days of
6    receipt of that notification inform the State
7    Superintendent of Education of the remedial or corrective
8    action to be taken, whether by amendment of the current
9    plan, if feasible, or by adjustment in the plan for the
10    following year. Failure to provide the expenditure report
11    or the notification of remedial or corrective action in a
12    timely manner shall result in a withholding of the affected
13    funds.
14        The State Board of Education shall promulgate rules and
15    regulations to implement the provisions of this
16    subsection. No funds shall be released under this
17    subdivision (H)(4) to any district that has not submitted a
18    plan that has been approved by the State Board of
19    Education.
 
20(I) (Blank).
 
21(J) (Blank).
 
22(K) Grants to Laboratory and Alternative Schools.
23    In calculating the amount to be paid to the governing board

 

 

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

 

 

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1to operate an alternative school. An alternative school serving
2more than one educational service region may be established by
3the regional superintendents of schools of the affected
4educational service regions. An alternative school serving
5more than one educational service region may be operated under
6such terms as the regional superintendents of schools of those
7educational service regions may agree.
8    Each laboratory and alternative school shall file, on forms
9provided by the State Superintendent of Education, an annual
10State aid claim which states the Average Daily Attendance of
11the school's students by month. The best 3 months' Average
12Daily Attendance shall be computed for each school. The general
13State aid entitlement shall be computed by multiplying the
14applicable Average Daily Attendance by the Foundation Level as
15determined under this Section.
 
16(L) Payments, Additional Grants in Aid and Other Requirements.
17    (1) For a school district operating under the financial
18supervision of an Authority created under Article 34A, the
19general State aid otherwise payable to that district under this
20Section, but not the supplemental general State aid, shall be
21reduced by an amount equal to the budget for the operations of
22the Authority as certified by the Authority to the State Board
23of Education, and an amount equal to such reduction shall be
24paid to the Authority created for such district for its
25operating expenses in the manner provided in Section 18-11. The

 

 

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1remainder of general State school aid for any such district
2shall be paid in accordance with Article 34A when that Article
3provides for a disposition other than that provided by this
4Article.
5    (2) (Blank).
6    (3) Summer school. Summer school payments shall be made as
7provided in Section 18-4.3.
8    (4) For the 2015-2016 school year and each school year
9thereafter, the State Board of Education shall, subject to
10appropriation, provide a supplemental grant to entities that
11receive general State aid to limit the loss per student due to
12the difference between the general State aid claim as
13calculated under this Section and the amount appropriated for
14purposes of this Section divided by the Average Daily
15Attendance as set forth in paragraph (2) of subsection (C) of
16this Section. This supplemental grant must be paid first to the
17entity with the greatest loss per student and then to the next
18entity with the greatest loss per student until losses per
19student are reduced to their smallest possible amount given
20this appropriation.
21    For the 2016-2017 school year and each school year
22thereafter, no entity that receives general State aid may
23receive a smaller percentage of its general State aid claim as
24calculated under this Section than the entity received in the
252015-2016 school year.
 

 

 

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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

 

 

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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

 

 

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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(Q) State Fiscal Year 2015 Payments.
5    For payments made for State fiscal year 2015, the State
6Board of Education shall, for each school district, calculate
7that district's pro-rata share of a minimum sum of $13,600,000
8or additional amounts as needed from the total net General
9State Aid funding as calculated under this Section that shall
10be deemed attributable to the provision of special educational
11facilities and services, as defined in Section 14-1.08 of this
12Code, in a manner that ensures compliance with maintenance of
13State financial support requirements under the federal
14Individuals with Disabilities Education Act. Each school
15district must use such funds only for the provision of special
16educational facilities and services, as defined in Section
1714-1.08 of this Code, and must comply with any expenditure
18verification procedures adopted by the State Board of
19Education.
 
20(R) Repealer.
21    This Section is repealed on June 1, 2017.
22(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15.)
 
23    (105 ILCS 5/18-21 new)

 

 

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1    Sec. 18-21. General State Aid Committee.
2    (a) There is created a General State Aid Committee to
3propose a revised school funding formula for Illinois schools.
4The Committee shall consist of the following members, all of
5whom shall serve without compensation but shall be reimbursed
6for their travel expenses from appropriations to the State
7Board of Education available for that purpose and subject to
8the rules of the Legislative Travel Control Board:
9        (1) Three members appointed by the Speaker of the House
10    of Representatives, one of whom shall serve as
11    co-chairperson.
12        (2) Three members appointed by the Minority Leader of
13    the House of Representatives, one of whom shall serve as
14    co-chairperson.
15        (3) Three members appointed by the President of the
16    Senate, one of whom shall serve as co-chairperson.
17        (4) Three members appointed by the Minority Leader of
18    the Senate, one of whom shall serve as co-chairperson.
19    (b) The General State Aid Committee shall meet within 30
20days of the effective date of this amendatory Act of the 99th
21General Assembly. Thereafter, the Committee shall meet at the
22call of the co-chairpersons. The State Board of Education shall
23provide administrative and other support to the Committee.
24    (c) The General State Aid Committee shall propose a new
25school funding formula for public schools in this State. The
26Committee must establish a school funding formula that provides

 

 

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1adequate, equitable, transparent, and accountable distribution
2of funds to school districts that will prepare students for
3success after high school.
4    (d) The Committee shall submit its proposed school funding
5formula to the General Assembly for consideration on or before
6December 31, 2016 by filing copies of its proposal as provided
7in Section 3.1 of the General Assembly Organization Act. Upon
8filing its proposal, the Committee is dissolved.
9    (e) This Section is repealed on December 31, 2017.
 
10    Section 90. The State Mandates Act is amended by adding
11Section 8.39 as follows:
 
12    (30 ILCS 805/8.39 new)
13    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
14of this Act, no reimbursement by the State is required for the
15implementation of any mandate created by this amendatory Act of
16the 99th General Assembly.
 
17    Section 99. Effective date. This Act takes effect upon
18becoming law.".