HB0850sam001 93RD GENERAL ASSEMBLY

Sen. Terry Link

Filed: 3/31/2004

09300HB0850sam001 LRB093 05720 MKM 49435 a

AMENDMENT TO HOUSE BILL 850

AMENDMENT NO. ____. Amend House Bill 850 by replacing everything after the enacting clause with the following:

4		"Section 5. The Economic Development Area Tax Increment
5		Allocation Act is amended by changing Section 6 as follows:
6		(20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
7		Sec. 6. Filing with county clerk; certification of initial
8		equalized assessed value.
9		(a) The municipality shall file a certified copy of any
10		ordinance authorizing tax increment allocation financing for
11		an economic development project area with the county clerk, and
12		the county clerk shall immediately thereafter determine (1) the
13		most recently ascertained equalized assessed value of each lot,
14		block, tract or parcel of real property within the economic
15		development project area from which shall be deducted the
16		homestead exemptions provided by Sections 15-170, and 15-175,
17		and 15-176 of the Property Tax Code, which value shall be the
18		"initial equalized assessed value" of each such piece of
19		property, and (2) the total equalized assessed value of all
20		taxable real property within the economic development project
21		area by adding together the most recently ascertained equalized
22		assessed value of each taxable lot, block, tract, or parcel of
23		real property within such economic development project area,
24		from which shall be deducted the homestead exemptions provided

1		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
2		Code, and shall certify such amount as the "total initial
3		equalized assessed value" of the taxable real property within
4		the economic development project area.
5		(b) After the county clerk has certified the "total initial
6		equalized assessed value" of the taxable real property in the
7		economic development project area, then in respect to every
8		taxing district containing an economic development project
9		area, the county clerk or any other official required by law to
10		ascertain the amount of the equalized assessed value of all
11		taxable property within that taxing district for the purpose of
12		computing the rate per cent of tax to be extended upon taxable
13		property within that taxing district, shall in every year that
14		tax increment allocation financing is in effect ascertain the
15		amount of value of taxable property in an economic development
16		project area by including in that amount the lower of the
17		current equalized assessed value or the certified "total
18		initial equalized assessed value" of all taxable real property
19		in such area. The rate per cent of tax determined shall be
20		extended to the current equalized assessed value of all
21		property in the economic development project area in the same
22		manner as the rate per cent of tax is extended to all other
23		taxable property in the taxing district. The method of
24		allocating taxes established under this Section shall
25		terminate when the municipality adopts an ordinance dissolving
26		the special tax allocation fund for the economic development
27		project area, terminating the economic development project
28		area, and terminating the use of tax increment allocation
29		financing for the economic development project area. This Act
30		shall not be construed as relieving property owners within an
31		economic development project area from paying a uniform rate of
32		taxes upon the current equalized assessed value of their
33		taxable property as provided in the Property Tax Code.
34		(Source: P.A. 88-670, eff. 12-2-94.)

1		Section 10. The Property Tax Code is amended by changing
2		Sections 14-15, 15-10, 15-170, 15-172, 15-175, and 20-178 and
3		by adding Sections 15-176 and 18-53 as follows:
4		(35 ILCS 200/14-15)
5		Sec. 14-15. Certificate of error; counties of 3,000,000 or
6		more.
7		(a) In counties with 3,000,000 or more inhabitants, if,
8		after the assessment is certified pursuant to Section 16-150,
9		but subject to the limitations of subsection (c) of this
10		Section, the county assessor discovers an error or mistake in
11		the assessment, the assessor shall execute a certificate
12		setting forth the nature and cause of the error. The
13		certificate when endorsed by the county assessor, or when
14		endorsed by the county assessor and board of appeals (until the
15		first Monday in December 1998 and the board of review beginning
16		the first Monday in December 1998 and thereafter) where the
17		certificate is executed for any assessment which was the
18		subject of a complaint filed in the board of appeals (until the
19		first Monday in December 1998 and the board of review beginning
20		the first Monday in December 1998 and thereafter) for the tax
21		year for which the certificate is issued, may, either be
22		certified according to the procedure authorized by this Section
23		or be presented and received in evidence in any court of
24		competent jurisdiction. Certification is authorized, at the
25		discretion of the county assessor, for: (1) certificates of
26		error allowing homestead exemptions pursuant to Sections
27		15-170, 15-172, and 15-175, and 15-176; (2) certificates of
28		error on residential property of 6 units or less; (3)
29		certificates of error allowing exemption of the property
30		pursuant to Section 14-25; and (4) other certificates of error
31		reducing assessed value by less than $100,000. Any certificate
32		of error not certified shall be presented to the court. The

1		county assessor shall develop reasonable procedures for the
2		filing and processing of certificates of error. Prior to the
3		certification or presentation to the court, the county assessor
4		or his or her designee shall execute and include in the
5		certificate of error a statement attesting that all procedural
6		requirements pertaining to the issuance of the certificate of
7		error have been met and that in fact an error exists. When so
8		introduced in evidence such certificate shall become a part of
9		the court records, and shall not be removed from the files
10		except upon the order of the court.
11		Certificates of error that will be presented to the court
12		shall be filed as an objection in the application for judgment
13		and order of sale for the year in relation to which the
14		certificate is made or as an amendment to the objection under
15		subsection (b). Certificates of error that are to be certified
16		according to the procedure authorized by this Section need not
17		be presented to the court as an objection or an amendment under
18		subsection (b). The State's Attorney of the county in which the
19		property is situated shall mail a copy of any final judgment
20		entered by the court regarding any certificate of error to the
21		taxpayer of record for the year in question.
22		Any unpaid taxes after the entry of the final judgment by
23		the court or certification on certificates issued under this
24		Section may be included in a special tax sale, provided that an
25		advertisement is published and a notice is mailed to the person
26		in whose name the taxes were last assessed, in a form and
27		manner substantially similar to the advertisement and notice
28		required under Sections 21-110 and 21-135. The advertisement
29		and sale shall be subject to all provisions of law regulating
30		the annual advertisement and sale of delinquent property, to
31		the extent that those provisions may be made applicable.
32		A certificate of error certified under this Section shall
33		be given effect by the county treasurer, who shall mark the tax
34		books and, upon receipt of one of the following certificates

1		from the county assessor or the county assessor and the board
2		of review where the board of review is required to endorse the
3		certificate of error, shall issue refunds to the taxpayer
4		accordingly:
5		"CERTIFICATION
6		I, .................., county assessor, hereby certify
7		that the Certificates of Error set out on the attached list
8		have been duly issued to correct an error or mistake in the
9		assessment."
10		"CERTIFICATION
11		I, .................., county assessor, and we,
12		........................................................,
13		members of the board of review, hereby certify that the
14		Certificates of Error set out on the attached list have
15		been duly issued to correct an error or mistake in the
16		assessment and that any certificates of error required to
17		be endorsed by the board of review have been so endorsed."
18		The county treasurer has the power to mark the tax books to
19		reflect the issuance of certificates of error certified
20		according to the procedure authorized in this Section for
21		certificates of error issued under Section 14-25 or
22		certificates of error issued to and including 3 years after the
23		date on which the annual judgment and order of sale for that
24		tax year was first entered. The county treasurer has the power
25		to issue refunds to the taxpayer as set forth above until all
26		refunds authorized by this Section have been completed.
27		To the extent that the certificate of error obviates the
28		liability for nonpayment of taxes, certification of a
29		certificate of error according to the procedure authorized in
30		this Section shall operate to vacate any judgment or forfeiture
31		as to that year's taxes, and the warrant books and judgment

1		books shall be marked to reflect that the judgment or
2		forfeiture has been vacated.
3		(b) Nothing in subsection (a) of this Section shall be
4		construed to prohibit the execution, endorsement, issuance,
5		and adjudication of a certificate of error if (i) the annual
6		judgment and order of sale for the tax year in question is
7		reopened for further proceedings upon consent of the county
8		collector and county assessor, represented by the State's
9		Attorney, and (ii) a new final judgment is subsequently entered
10		pursuant to the certificate. This subsection (b) shall be
11		construed as declarative of existing law and not as a new
12		enactment.
13		(c) No certificate of error, other than a certificate to
14		establish an exemption under Section 14-25, shall be executed
15		for any tax year more than 3 years after the date on which the
16		annual judgment and order of sale for that tax year was first
17		entered, except that during calendar years 1999 and 2000 a
18		certificate of error may be executed for any tax year, provided
19		that the error or mistake in the assessment was discovered no
20		more than 3 years after the date on which the annual judgment
21		and order of sale for that tax year was first entered.
22		(d) The time limitation of subsection (c) shall not apply
23		to a certificate of error correcting an assessment to $1, under
24		Section 10-35, on a parcel that a subdivision or planned
25		development has acquired by adverse possession, if during the
26		tax year for which the certificate is executed the subdivision
27		or planned development used the parcel as common area, as
28		defined in Section 10-35, and if application for the
29		certificate of error is made prior to December 1, 1997.
30		(e) The changes made by this amendatory Act of the 91st
31		General Assembly apply to certificates of error issued before,
32		on, and after the effective date of this amendatory Act of the
33		91st General Assembly.
34		(Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,

1		eff. 7-30-98; 91-393, eff. 7-30-99; 91-686, eff. 1-26-00.)
2		(35 ILCS 200/15-10)
3		Sec. 15-10. Exempt property; procedures for certification.
4		All property granted an exemption by the Department pursuant to
5		the requirements of Section 15-5 and described in the Sections
6		following Section 15-30 and preceding Section 16-5, to the
7		extent therein limited, is exempt from taxation. In order to
8		maintain that exempt status, the titleholder or the owner of
9		the beneficial interest of any property that is exempt must
10		file with the chief county assessment officer, on or before
11		January 31 of each year (May 31 in the case of property
12		exempted by Section 15-170), an affidavit stating whether there
13		has been any change in the ownership or use of the property or
14		the status of the owner-resident, or that a disabled veteran
15		who qualifies under Section 15-165 owned and used the property
16		as of January 1 of that year. The nature of any change shall be
17		stated in the affidavit. Failure to file an affidavit shall, in
18		the discretion of the assessment officer, constitute cause to
19		terminate the exemption of that property, notwithstanding any
20		other provision of this Code. Owners of 5 or more such exempt
21		parcels within a county may file a single annual affidavit in
22		lieu of an affidavit for each parcel. The assessment officer,
23		upon request, shall furnish an affidavit form to the owners, in
24		which the owner may state whether there has been any change in
25		the ownership or use of the property or status of the owner or
26		resident as of January 1 of that year. The owner of 5 or more
27		exempt parcels shall list all the properties giving the same
28		information for each parcel as required of owners who file
29		individual affidavits.
30		However, titleholders or owners of the beneficial interest
31		in any property exempted under any of the following provisions
32		are not required to submit an annual filing under this Section:
33		(1) Section 15-45 (burial grounds) in counties of less

1		than 3,000,000 inhabitants and owned by a not-for-profit
2		organization.
3		(2) Section 15-40.
4		(3) Section 15-50 (United States property).
5		If there is a change in use or ownership, however, notice
6		must be filed pursuant to Section 15-20.
7		An application for homestead exemptions shall be filed as
8		provided in Section 15-170 (senior citizens homestead
9		exemption), Section 15-172 (senior citizens assessment freeze
10		homestead exemption), and Sections Section 15-175 and 15-176
11		(general homestead exemption), respectively.
12		(Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
13		(35 ILCS 200/15-170)
14		Sec. 15-170. Senior Citizens Homestead Exemption. An
15		annual homestead exemption limited, except as described here
16		with relation to cooperatives or life care facilities, to a
17		maximum reduction set forth below from the property's value, as
18		equalized or assessed by the Department, is granted for
19		property that is occupied as a residence by a person 65 years
20		of age or older who is liable for paying real estate taxes on
21		the property and is an owner of record of the property or has a
22		legal or equitable interest therein as evidenced by a written
23		instrument, except for a leasehold interest, other than a
24		leasehold interest of land on which a single family residence
25		is located, which is occupied as a residence by a person 65
26		years or older who has an ownership interest therein, legal,
27		equitable or as a lessee, and on which he or she is liable for
28		the payment of property taxes. Before taxable year 2004, the
29		The maximum reduction shall be $2,500 in counties with
30		3,000,000 or more inhabitants and $2,000 in all other counties.
31		For taxable years 2004 and thereafter, the maximum reduction
32		shall be $2,500 in all counties. For land improved with an
33		apartment building owned and operated as a cooperative, the

1		maximum reduction from the value of the property, as equalized
2		by the Department, shall be multiplied by the number of
3		apartments or units occupied by a person 65 years of age or
4		older who is liable, by contract with the owner or owners of
5		record, for paying property taxes on the property and is an
6		owner of record of a legal or equitable interest in the
7		cooperative apartment building, other than a leasehold
8		interest. For land improved with a life care facility, the
9		maximum reduction from the value of the property, as equalized
10		by the Department, shall be multiplied by the number of
11		apartments or units occupied by persons 65 years of age or
12		older, irrespective of any legal, equitable, or leasehold
13		interest in the facility, who are liable, under a contract with
14		the owner or owners of record of the facility, for paying
15		property taxes on the property. In a cooperative or a life care
16		facility where a homestead exemption has been granted, the
17		cooperative association or the management firm of the
18		cooperative or facility shall credit the savings resulting from
19		that exemption only to the apportioned tax liability of the
20		owner or resident who qualified for the exemption. Any person
21		who willfully refuses to so credit the savings shall be guilty
22		of a Class B misdemeanor. Under this Section and Sections
23		Section 15-175 and 15-176, "life care facility" means a
24		facility as defined in Section 2 of the Life Care Facilities
25		Act, with which the applicant for the homestead exemption has a
26		life care contract as defined in that Act.
27		When a homestead exemption has been granted under this
28		Section and the person qualifying subsequently becomes a
29		resident of a facility licensed under the Nursing Home Care
30		Act, the exemption shall continue so long as the residence
31		continues to be occupied by the qualifying person's spouse if
32		the spouse is 65 years of age or older, or if the residence
33		remains unoccupied but is still owned by the person qualified
34		for the homestead exemption.

1		A person who will be 65 years of age during the current
2		assessment year shall be eligible to apply for the homestead
3		exemption during that assessment year. Application shall be
4		made during the application period in effect for the county of
5		his residence.
6		Beginning with assessment year 2003, for taxes payable in
7		2004, property that is first occupied as a residence after
8		January 1 of any assessment year by a person who is eligible
9		for the senior citizens homestead exemption under this Section
10		must be granted a pro-rata exemption for the assessment year.
11		The amount of the pro-rata exemption is the exemption allowed
12		in the county under this Section divided by 365 and multiplied
13		by the number of days during the assessment year the property
14		is occupied as a residence by a person eligible for the
15		exemption under this Section. The chief county assessment
16		officer must adopt reasonable procedures to establish
17		eligibility for this pro-rata exemption.
18		The assessor or chief county assessment officer may
19		determine the eligibility of a life care facility to receive
20		the benefits provided by this Section, by affidavit,
21		application, visual inspection, questionnaire or other
22		reasonable methods in order to insure that the tax savings
23		resulting from the exemption are credited by the management
24		firm to the apportioned tax liability of each qualifying
25		resident. The assessor may request reasonable proof that the
26		management firm has so credited the exemption.
27		The chief county assessment officer of each county with
28		less than 3,000,000 inhabitants shall provide to each person
29		allowed a homestead exemption under this Section a form to
30		designate any other person to receive a duplicate of any notice
31		of delinquency in the payment of taxes assessed and levied
32		under this Code on the property of the person receiving the
33		exemption. The duplicate notice shall be in addition to the
34		notice required to be provided to the person receiving the

1		exemption, and shall be given in the manner required by this
2		Code. The person filing the request for the duplicate notice
3		shall pay a fee of $5 to cover administrative costs to the
4		supervisor of assessments, who shall then file the executed
5		designation with the county collector. Notwithstanding any
6		other provision of this Code to the contrary, the filing of
7		such an executed designation requires the county collector to
8		provide duplicate notices as indicated by the designation. A
9		designation may be rescinded by the person who executed such
10		designation at any time, in the manner and form required by the
11		chief county assessment officer.
12		The assessor or chief county assessment officer may
13		determine the eligibility of residential property to receive
14		the homestead exemption provided by this Section by
15		application, visual inspection, questionnaire or other
16		reasonable methods. The determination shall be made in
17		accordance with guidelines established by the Department.
18		In counties with less than 3,000,000 inhabitants, the
19		county board may by resolution provide that if a person has
20		been granted a homestead exemption under this Section, the
21		person qualifying need not reapply for the exemption.
22		In counties with less than 3,000,000 inhabitants, if the
23		assessor or chief county assessment officer requires annual
24		application for verification of eligibility for an exemption
25		once granted under this Section, the application shall be
26		mailed to the taxpayer.
27		The assessor or chief county assessment officer shall
28		notify each person who qualifies for an exemption under this
29		Section that the person may also qualify for deferral of real
30		estate taxes under the Senior Citizens Real Estate Tax Deferral
31		Act. The notice shall set forth the qualifications needed for
32		deferral of real estate taxes, the address and telephone number
33		of county collector, and a statement that applications for
34		deferral of real estate taxes may be obtained from the county

1		collector.
2		Notwithstanding Sections 6 and 8 of the State Mandates Act,
3		no reimbursement by the State is required for the
4		implementation of any mandate created by this Section.
5		(Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.)
6		(35 ILCS 200/15-172)
7		Sec. 15-172. Senior Citizens Assessment Freeze Homestead
8		Exemption.
9		(a) This Section may be cited as the Senior Citizens
10		Assessment Freeze Homestead Exemption.
11		(b) As used in this Section:
12		"Applicant" means an individual who has filed an
13		application under this Section.
14		"Base amount" means the base year equalized assessed value
15		of the residence plus the first year's equalized assessed value
16		of any added improvements which increased the assessed value of
17		the residence after the base year.
18		"Base year" means the taxable year prior to the taxable
19		year for which the applicant first qualifies and applies for
20		the exemption provided that in the prior taxable year the
21		property was improved with a permanent structure that was
22		occupied as a residence by the applicant who was liable for
23		paying real property taxes on the property and who was either
24		(i) an owner of record of the property or had legal or
25		equitable interest in the property as evidenced by a written
26		instrument or (ii) had a legal or equitable interest as a
27		lessee in the parcel of property that was single family
28		residence. If in any subsequent taxable year for which the
29		applicant applies and qualifies for the exemption the equalized
30		assessed value of the residence is less than the equalized
31		assessed value in the existing base year (provided that such
32		equalized assessed value is not based on an assessed value that
33		results from a temporary irregularity in the property that

1		reduces the assessed value for one or more taxable years), then
2		that subsequent taxable year shall become the base year until a
3		new base year is established under the terms of this paragraph.
4		For taxable year 1999 only, the Chief County Assessment Officer
5		shall review (i) all taxable years for which the applicant
6		applied and qualified for the exemption and (ii) the existing
7		base year. The assessment officer shall select as the new base
8		year the year with the lowest equalized assessed value. An
9		equalized assessed value that is based on an assessed value
10		that results from a temporary irregularity in the property that
11		reduces the assessed value for one or more taxable years shall
12		not be considered the lowest equalized assessed value. The
13		selected year shall be the base year for taxable year 1999 and
14		thereafter until a new base year is established under the terms
15		of this paragraph.
16		"Chief County Assessment Officer" means the County
17		Assessor or Supervisor of Assessments of the county in which
18		the property is located.
19		"Equalized assessed value" means the assessed value as
20		equalized by the Illinois Department of Revenue.
21		"Household" means the applicant, the spouse of the
22		applicant, and all persons using the residence of the applicant
23		as their principal place of residence.
24		"Household income" means the combined income of the members
25		of a household for the calendar year preceding the taxable
26		year.
27		"Income" has the same meaning as provided in Section 3.07
28		of the Senior Citizens and Disabled Persons Property Tax Relief
29		and Pharmaceutical Assistance Act, except that, beginning in
30		assessment year 2001, "income" does not include veteran's
31		benefits.
32		"Internal Revenue Code of 1986" means the United States
33		Internal Revenue Code of 1986 or any successor law or laws
34		relating to federal income taxes in effect for the year

1		preceding the taxable year.
2		"Life care facility that qualifies as a cooperative" means
3		a facility as defined in Section 2 of the Life Care Facilities
4		Act.
5		"Residence" means the principal dwelling place and
6		appurtenant structures used for residential purposes in this
7		State occupied on January 1 of the taxable year by a household
8		and so much of the surrounding land, constituting the parcel
9		upon which the dwelling place is situated, as is used for
10		residential purposes. If the Chief County Assessment Officer
11		has established a specific legal description for a portion of
12		property constituting the residence, then that portion of
13		property shall be deemed the residence for the purposes of this
14		Section.
15		"Taxable year" means the calendar year during which ad
16		valorem property taxes payable in the next succeeding year are
17		levied.
18		(c) Beginning in taxable year 1994, a senior citizens
19		assessment freeze homestead exemption is granted for real
20		property that is improved with a permanent structure that is
21		occupied as a residence by an applicant who (i) is 65 years of
22		age or older during the taxable year, (ii) has a household
23		income of $35,000 or less prior to taxable year 1999, or
24		$40,000 or less in taxable years year 1999 through 2003, and
25		$45,000 or less in taxable year 2004 and thereafter, (iii) is
26		liable for paying real property taxes on the property, and (iv)
27		is an owner of record of the property or has a legal or
28		equitable interest in the property as evidenced by a written
29		instrument. This homestead exemption shall also apply to a
30		leasehold interest in a parcel of property improved with a
31		permanent structure that is a single family residence that is
32		occupied as a residence by a person who (i) is 65 years of age
33		or older during the taxable year, (ii) has a household income
34		of $35,000 or less prior to taxable year 1999, or $40,000 or

1		less in taxable years year 1999 through 2003, and $45,000 or
2		less in taxable year 2004 and thereafter, (iii) has a legal or
3		equitable ownership interest in the property as lessee, and
4		(iv) is liable for the payment of real property taxes on that
5		property.
6		Through taxable year 2003, the The amount of this exemption
7		shall be the equalized assessed value of the residence in the
8		taxable year for which application is made minus the base
9		amount. Beginning taxable year 2004 and thereafter, the amount
10		of the exemption is as follows:
11		(1) For an applicant who has a household income of
12		$40,000 or less, the amount of the exemption is the
13		equalized assessed value of the residence in the taxable
14		year for which application is made minus the base amount.
15		(2) For an applicant who has a household income
16		exceeding $40,000 but not exceeding $41,250, the amount of
17		the exemption is (i) the equalized assessed value of the
18		residence in the taxable year for which application is made
19		minus the base amount (ii) multiplied by 0.8.
20		(3) For an applicant who has a household income
21		exceeding $41,250 but not exceeding $42,500, the amount of
22		the exemption is (i) the equalized assessed value of the
23		residence in the taxable year for which application is made
24		minus the base amount (ii) multiplied by 0.6.
25		(4) For an applicant who has a household income
26		exceeding $42,500 but not exceeding $43,750, the amount of
27		the exemption is (i) the equalized assessed value of the
28		residence in the taxable year for which application is made
29		minus the base amount (ii) multiplied by 0.4.
30		(5) For an applicant who has a household income
31		exceeding $43,750 but not exceeding $45,000, the amount of
32		the exemption is (i) the equalized assessed value of the
33		residence in the taxable year for which application is made
34		minus the base amount (ii) multiplied by 0.2.

1		When the applicant is a surviving spouse of an applicant
2		for a prior year for the same residence for which an exemption
3		under this Section has been granted, the base year and base
4		amount for that residence are the same as for the applicant for
5		the prior year.
6		Each year at the time the assessment books are certified to
7		the County Clerk, the Board of Review or Board of Appeals shall
8		give to the County Clerk a list of the assessed values of
9		improvements on each parcel qualifying for this exemption that
10		were added after the base year for this parcel and that
11		increased the assessed value of the property.
12		In the case of land improved with an apartment building
13		owned and operated as a cooperative or a building that is a
14		life care facility that qualifies as a cooperative, the maximum
15		reduction from the equalized assessed value of the property is
16		limited to the sum of the reductions calculated for each unit
17		occupied as a residence by a person or persons (i) 65 years of
18		age or older, (ii) with a household income of $35,000 or less
19		prior to taxable year 1999, or $40,000 or less in taxable years
20		year 1999 through 2003, and $45,000 or less in taxable year
21		2004 and thereafter, (iii) who is liable, by contract with the
22		owner or owners of record, for paying real property taxes on
23		the property, and (iv) who is an owner of record of a legal or
24		equitable interest in the cooperative apartment building,
25		other than a leasehold interest. In the instance of a
26		cooperative where a homestead exemption has been granted under
27		this Section, the cooperative association or its management
28		firm shall credit the savings resulting from that exemption
29		only to the apportioned tax liability of the owner who
30		qualified for the exemption. Any person who willfully refuses
31		to credit that savings to an owner who qualifies for the
32		exemption is guilty of a Class B misdemeanor.
33		When a homestead exemption has been granted under this
34		Section and an applicant then becomes a resident of a facility

1		licensed under the Nursing Home Care Act, the exemption shall
2		be granted in subsequent years so long as the residence (i)
3		continues to be occupied by the qualified applicant's spouse or
4		(ii) if remaining unoccupied, is still owned by the qualified
5		applicant for the homestead exemption.
6		Beginning January 1, 1997, when an individual dies who
7		would have qualified for an exemption under this Section, and
8		the surviving spouse does not independently qualify for this
9		exemption because of age, the exemption under this Section
10		shall be granted to the surviving spouse for the taxable year
11		preceding and the taxable year of the death, provided that,
12		except for age, the surviving spouse meets all other
13		qualifications for the granting of this exemption for those
14		years.
15		When married persons maintain separate residences, the
16		exemption provided for in this Section may be claimed by only
17		one of such persons and for only one residence.
18		For taxable year 1994 only, in counties having less than
19		3,000,000 inhabitants, to receive the exemption, a person shall
20		submit an application by February 15, 1995 to the Chief County
21		Assessment Officer of the county in which the property is
22		located. In counties having 3,000,000 or more inhabitants, for
23		taxable year 1994 and all subsequent taxable years, to receive
24		the exemption, a person may submit an application to the Chief
25		County Assessment Officer of the county in which the property
26		is located during such period as may be specified by the Chief
27		County Assessment Officer. The Chief County Assessment Officer
28		in counties of 3,000,000 or more inhabitants shall annually
29		give notice of the application period by mail or by
30		publication. In counties having less than 3,000,000
31		inhabitants, beginning with taxable year 1995 and thereafter,
32		to receive the exemption, a person shall submit an application
33		by July 1 of each taxable year to the Chief County Assessment
34		Officer of the county in which the property is located. A

1		county may, by ordinance, establish a date for submission of
2		applications that is different than July 1. The applicant shall
3		submit with the application an affidavit of the applicant's
4		total household income, age, marital status (and if married the
5		name and address of the applicant's spouse, if known), and
6		principal dwelling place of members of the household on January
7		1 of the taxable year. The Department shall establish, by rule,
8		a method for verifying the accuracy of affidavits filed by
9		applicants under this Section. The applications shall be
10		clearly marked as applications for the Senior Citizens
11		Assessment Freeze Homestead Exemption.
12		Notwithstanding any other provision to the contrary, in
13		counties having fewer than 3,000,000 inhabitants, if an
14		applicant fails to file the application required by this
15		Section in a timely manner and this failure to file is due to a
16		mental or physical condition sufficiently severe so as to
17		render the applicant incapable of filing the application in a
18		timely manner, the Chief County Assessment Officer may extend
19		the filing deadline for a period of 30 days after the applicant
20		regains the capability to file the application, but in no case
21		may the filing deadline be extended beyond 3 months of the
22		original filing deadline. In order to receive the extension
23		provided in this paragraph, the applicant shall provide the
24		Chief County Assessment Officer with a signed statement from
25		the applicant's physician stating the nature and extent of the
26		condition, that, in the physician's opinion, the condition was
27		so severe that it rendered the applicant incapable of filing
28		the application in a timely manner, and the date on which the
29		applicant regained the capability to file the application.
30		Beginning January 1, 1998, notwithstanding any other
31		provision to the contrary, in counties having fewer than
32		3,000,000 inhabitants, if an applicant fails to file the
33		application required by this Section in a timely manner and
34		this failure to file is due to a mental or physical condition

1		sufficiently severe so as to render the applicant incapable of
2		filing the application in a timely manner, the Chief County
3		Assessment Officer may extend the filing deadline for a period
4		of 3 months. In order to receive the extension provided in this
5		paragraph, the applicant shall provide the Chief County
6		Assessment Officer with a signed statement from the applicant's
7		physician stating the nature and extent of the condition, and
8		that, in the physician's opinion, the condition was so severe
9		that it rendered the applicant incapable of filing the
10		application in a timely manner.
11		In counties having less than 3,000,000 inhabitants, if an
12		applicant was denied an exemption in taxable year 1994 and the
13		denial occurred due to an error on the part of an assessment
14		official, or his or her agent or employee, then beginning in
15		taxable year 1997 the applicant's base year, for purposes of
16		determining the amount of the exemption, shall be 1993 rather
17		than 1994. In addition, in taxable year 1997, the applicant's
18		exemption shall also include an amount equal to (i) the amount
19		of any exemption denied to the applicant in taxable year 1995
20		as a result of using 1994, rather than 1993, as the base year,
21		(ii) the amount of any exemption denied to the applicant in
22		taxable year 1996 as a result of using 1994, rather than 1993,
23		as the base year, and (iii) the amount of the exemption
24		erroneously denied for taxable year 1994.
25		For purposes of this Section, a person who will be 65 years
26		of age during the current taxable year shall be eligible to
27		apply for the homestead exemption during that taxable year.
28		Application shall be made during the application period in
29		effect for the county of his or her residence.
30		The Chief County Assessment Officer may determine the
31		eligibility of a life care facility that qualifies as a
32		cooperative to receive the benefits provided by this Section by
33		use of an affidavit, application, visual inspection,
34		questionnaire, or other reasonable method in order to insure

1		that the tax savings resulting from the exemption are credited
2		by the management firm to the apportioned tax liability of each
3		qualifying resident. The Chief County Assessment Officer may
4		request reasonable proof that the management firm has so
5		credited that exemption.
6		Except as provided in this Section, all information
7		received by the chief county assessment officer or the
8		Department from applications filed under this Section, or from
9		any investigation conducted under the provisions of this
10		Section, shall be confidential, except for official purposes or
11		pursuant to official procedures for collection of any State or
12		local tax or enforcement of any civil or criminal penalty or
13		sanction imposed by this Act or by any statute or ordinance
14		imposing a State or local tax. Any person who divulges any such
15		information in any manner, except in accordance with a proper
16		judicial order, is guilty of a Class A misdemeanor.
17		Nothing contained in this Section shall prevent the
18		Director or chief county assessment officer from publishing or
19		making available reasonable statistics concerning the
20		operation of the exemption contained in this Section in which
21		the contents of claims are grouped into aggregates in such a
22		way that information contained in any individual claim shall
23		not be disclosed.
24		(d) Each Chief County Assessment Officer shall annually
25		publish a notice of availability of the exemption provided
26		under this Section. The notice shall be published at least 60
27		days but no more than 75 days prior to the date on which the
28		application must be submitted to the Chief County Assessment
29		Officer of the county in which the property is located. The
30		notice shall appear in a newspaper of general circulation in
31		the county.
32		Notwithstanding Sections 6 and 8 of the State Mandates Act,
33		no reimbursement by the State is required for the
34		implementation of any mandate created by this Section.

1		(Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
2		eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
3		90-655, eff. 7-30-98; 91-45, eff. 6-30-99; 91-56, eff. 6-30-99;
4		91-819, eff. 6-13-00.)
5		(35 ILCS 200/15-175)
6		Sec. 15-175. General homestead exemption. Except as
7		provided in Section 15-176, homestead property is entitled to
8		an annual homestead exemption limited, except as described here
9		with relation to cooperatives, to a reduction in the equalized
10		assessed value of homestead property equal to the increase in
11		equalized assessed value for the current assessment year above
12		the equalized assessed value of the property for 1977, up to
13		the maximum reduction set forth below. If however, the 1977
14		equalized assessed value upon which taxes were paid is
15		subsequently determined by local assessing officials, the
16		Property Tax Appeal Board, or a court to have been excessive,
17		the equalized assessed value which should have been placed on
18		the property for 1977 shall be used to determine the amount of
19		the exemption.
20		Except as provided in Section 15-176, the maximum reduction
21		before taxable year 2004 shall be $4,500 in counties with
22		3,000,000 or more inhabitants and $3,500 in all other counties.
23		Except as provided in Section 15-176, for taxable years 2004
24		and thereafter, the maximum reduction shall be $4,500 in all
25		counties. If a county has elected to subject itself to the
26		provisions of Section 15-176 as provided in subsection (k) of
27		that Section, then, for each taxable year after the provisions
28		of Section 15-176 no longer apply, for owners whose qualified
29		property has an assessed valuation that has increased by more
30		than 20% over the previous assessed valuation of the property,
31		there shall be an additional exemption of $5,000 for owners
32		with a household income of $30,000 or less. For purposes of
33		this paragraph, "household income" has the meaning set forth in

1		this Section 15-175.
2		In counties with fewer than 3,000,000 inhabitants, if,
3		based on the most recent assessment, the equalized assessed
4		value of the homestead property for the current assessment year
5		is greater than the equalized assessed value of the property
6		for 1977, the owner of the property shall automatically receive
7		the exemption granted under this Section in an amount equal to
8		the increase over the 1977 assessment up to the maximum
9		reduction set forth in this Section.
10		If in any assessment year beginning with the 2000
11		assessment year, homestead property has a pro-rata valuation
12		under Section 9-180 resulting in an increase in the assessed
13		valuation, a reduction in equalized assessed valuation equal to
14		the increase in equalized assessed value of the property for
15		the year of the pro-rata valuation above the equalized assessed
16		value of the property for 1977 shall be applied to the property
17		on a proportionate basis for the period the property qualified
18		as homestead property during the assessment year. The maximum
19		proportionate homestead exemption shall not exceed the maximum
20		homestead exemption allowed in the county under this Section
21		divided by 365 and multiplied by the number of days the
22		property qualified as homestead property.
23		"Homestead property" under this Section includes
24		residential property that is occupied by its owner or owners as
25		his or their principal dwelling place, or that is a leasehold
26		interest on which a single family residence is situated, which
27		is occupied as a residence by a person who has an ownership
28		interest therein, legal or equitable or as a lessee, and on
29		which the person is liable for the payment of property taxes.
30		For land improved with an apartment building owned and operated
31		as a cooperative or a building which is a life care facility as
32		defined in Section 15-170 and considered to be a cooperative
33		under Section 15-170, the maximum reduction from the equalized
34		assessed value shall be limited to the increase in the value

1		above the equalized assessed value of the property for 1977, up
2		to the maximum reduction set forth above, multiplied by the
3		number of apartments or units occupied by a person or persons
4		who is liable, by contract with the owner or owners of record,
5		for paying property taxes on the property and is an owner of
6		record of a legal or equitable interest in the cooperative
7		apartment building, other than a leasehold interest. For
8		purposes of this Section, the term "life care facility" has the
9		meaning stated in Section 15-170.
10		"Household", as used in this Section, means the owner, the
11		spouse of the owner, and all persons using the residence of the
12		owner as their principal place of residence.
13		"Household income", as used in this Section, means the
14		combined income of the members of a household for the calendar
15		year preceding the taxable year.
16		"Income", as used in this Section, has the same meaning as
17		provided in Section 3.07 of the Senior Citizens and Disabled
18		Persons Property Tax Relief and Pharmaceutical Assistance Act,
19		except that "income" does not include veteran's benefits.
20		In a cooperative where a homestead exemption has been
21		granted, the cooperative association or its management firm
22		shall credit the savings resulting from that exemption only to
23		the apportioned tax liability of the owner who qualified for
24		the exemption. Any person who willfully refuses to so credit
25		the savings shall be guilty of a Class B misdemeanor.
26		Where married persons maintain and reside in separate
27		residences qualifying as homestead property, each residence
28		shall receive 50% of the total reduction in equalized assessed
29		valuation provided by this Section.
30		In all counties with more than 3,000,000 inhabitants, the
31		assessor or chief county assessment officer may determine the
32		eligibility of residential property to receive the homestead
33		exemption and the amount of the exemption by application,
34		visual inspection, questionnaire or other reasonable methods.

1		The determination shall be made in accordance with guidelines
2		established by the Department, provided that the taxpayer
3		applying for an additional general exemption under this Section
4		shall submit to the chief county assessment officer an
5		application with an affidavit of the applicant's total
6		household income, age, marital status (and, if married, the
7		name and address of the applicant's spouse, if known), and
8		principal dwelling place of members of the household on January
9		1 of the taxable year. The Department shall issue guidelines
10		establishing a method for verifying the accuracy of the
11		affidavits filed by applicants under this paragraph. The
12		applications shall be clearly marked as applications for the
13		Additional General Homestead Exemption.
14		In counties with fewer than 3,000,000 inhabitants, in the
15		event of a sale of homestead property the homestead exemption
16		shall remain in effect for the remainder of the assessment year
17		of the sale. The assessor or chief county assessment officer
18		may require the new owner of the property to apply for the
19		homestead exemption for the following assessment year.
20		Notwithstanding Sections 6 and 8 of the State Mandates Act,
21		no reimbursement by the State is required for the
22		implementation of any mandate created by this Section.
23		(Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97;
24		90-655, eff. 7-30-98; 91-346, eff. 7-29-99.)
25		(35 ILCS 200/15-176 new)
26		Sec. 15-176. Alternative general homestead exemption.
27		(a) For the assessment years as determined under subsection
28		(j), in any county that has elected, by an ordinance in
29		accordance with subsection (k), to be subject to the provisions
30		of this Section in lieu of the provisions of Section 15-175,
31		homestead property is entitled to an annual homestead exemption
32		equal to a reduction in the property's equalized assessed value
33		calculated as provided in this Section.

1		(b) As used in this Section:
2		(1) "Assessor" means the supervisor of assessments or
3		the chief county assessment officer of each county.
4		(2) "Adjusted homestead value" means the lesser of the
5		following values:
6		(A) The property's base homestead value increased
7		by 7% for each tax year after the base year through and
8		including the current tax year, or, if the property is
9		sold or ownership is otherwise transferred, the
10		property's base homestead value increased by 7% for
11		each tax year after the year of the sale or transfer
12		through and including the current tax year. The
13		increase by 7% each year is an increase by 7% over the
14		prior year.
15		(B) The property's equalized assessed value for
16		the current tax year minus (i) $4,500 in Cook County or
17		$3,500 in all other counties in tax year 2003 or (ii)
18		$4,500 in all counties in tax year 2004 and thereafter.
19		(3) "Base homestead value".
20		(A) Except as provided in subdivision ((b)(3)(B),
21		"base homestead value" means the equalized assessed
22		value of the property for the base year prior to
23		exemptions, minus (i) $4,500 in Cook County or $3,500
24		in all other counties in tax year 2003 or (ii) $4,500
25		in all counties in tax year 2004 and thereafter,
26		provided that it was assessed for that year as
27		residential property qualified for any of the
28		homestead exemptions under Sections 15-170 through
29		15-175 of this Code, then in force, and further
30		provided that the property's assessment was not based
31		on a reduced assessed value resulting from a temporary
32		irregularity in the property for that year. Except as
33		provided in subdivision (b)(3)(B), if the property did
34		not have a residential equalized assessed value for the

1		base year, then "base homestead value" means the base
2		homestead value established by the assessor under
3		subsection (c).
4		(B) If the property is sold or ownership is
5		otherwise transferred, other than sales or transfers
6		between spouses or between a parent and a child, "base
7		homestead value" means the equalized assessed value of
8		the property at the time of the sale or transfer prior
9		to exemptions, minus (i) $4,500 in Cook County or
10		$3,500 in all other counties in tax year 2003 or (ii)
11		$4,500 in all counties in tax year 2004 and thereafter,
12		provided that it was assessed as residential property
13		qualified for any of the homestead exemptions under
14		Sections 15-170 through 15-175 of this Code, then in
15		force, and further provided that the property's
16		assessment was not based on a reduced assessed value
17		resulting from a temporary irregularity in the
18		property.
19		(3.5) "Base year" means (i) tax year 2002 in Cook
20		County or (ii) tax year 2002 or 2003 in all other counties
21		in accordance with the designation made by the county as
22		provided in subsection (k).
23		(4) "Current tax year" means the tax year for which the
24		exemption under this Section is being applied.
25		(5) "Equalized assessed value" means the property's
26		assessed value as equalized by the Department.
27		(6) "Homestead" or "homestead property" means:
28		(A) Residential property that as of January 1 of
29		the tax year is occupied by its owner or owners as his,
30		her, or their principal dwelling place, or that is a
31		leasehold interest on which a single family residence
32		is situated, that is occupied as a residence by a
33		person who has a legal or equitable interest therein
34		evidenced by a written instrument, as an owner or as a

1		lessee, and on which the person is liable for the
2		payment of property taxes. Residential units in an
3		apartment building owned and operated as a
4		cooperative, or as a life care facility, which are
5		occupied by persons who hold a legal or equitable
6		interest in the cooperative apartment building or life
7		care facility as owners or lessees, and who are liable
8		by contract for the payment of property taxes, shall be
9		included within this definition of homestead property.
10		(B) A homestead includes the dwelling place,
11		appurtenant structures, and so much of the surrounding
12		land constituting the parcel on which the dwelling
13		place is situated as is used for residential purposes.
14		If the assessor has established a specific legal
15		description for a portion of property constituting the
16		homestead, then the homestead shall be limited to the
17		property within that description.
18		(7) "Life care facility" means a facility as defined in
19		Section 2 of the Life Care Facilities Act.
20		(c) If the property did not have a residential equalized
21		assessed value for the base year as provided in subdivision
22		(b)(3)(A) of this Section, then the assessor shall first
23		determine an initial value for the property by comparison with
24		assessed values for the base year of other properties having
25		physical and economic characteristics similar to those of the
26		subject property, so that the initial value is uniform in
27		relation to assessed values of those other properties for the
28		base year. The product of the initial value multiplied by the
29		equalized factor for the base year for homestead properties in
30		that county, less (i) $4,500 in Cook County or $3,500 in all
31		other counties in tax year 2003 or (ii) $4,500 in all counties
32		in tax year 2004 and thereafter , is the base homestead value.
33		For any tax year for which the assessor determines or
34		adjusts an initial value and hence a base homestead value under

1		this subsection (c), the initial value shall be subject to
2		review by the same procedures applicable to assessed values
3		established under this Code for that tax year.
4		(d) The base homestead value shall remain constant, except
5		that the assessor may revise it under the following
6		circumstances:
7		(1) If the equalized assessed value of a homestead
8		property for the current tax year is less than the previous
9		base homestead value for that property, then the current
10		equalized assessed value (provided it is not based on a
11		reduced assessed value resulting from a temporary
12		irregularity in the property) shall become the base
13		homestead value in subsequent tax years.
14		(2) For any year in which new buildings, structures, or
15		other improvements are constructed on the homestead
16		property that would increase its assessed value, the
17		assessor shall adjust the base homestead value as provided
18		in subsection (c) of this Section with due regard to the
19		value added by the new improvements.
20		(3) If the property is sold or ownership is otherwise
21		transferred, the base homestead value of the property shall
22		be adjusted as provided in subdivision (b)(3)(B). This item
23		(3) does not apply to sales or transfers between spouses or
24		between a parent and a child.
25		(e) The amount of the exemption under this Section is the
26		equalized assessed value of the homestead property for the
27		current tax year, minus the adjusted homestead value, with the
28		following exceptions:
29		(1) The exemption under this Section shall not exceed
30		$20,000 for any taxable year.
31		(2) In the case of homestead property that also
32		qualifies for the exemption under Section 15-172, the
33		property is entitled to the exemption under this Section,
34		limited to the amount of (i) $4,500 in Cook County or

1		$3,500 in all other counties in tax year 2003 or (ii)
2		$4,500 in all counties in tax year 2004 and thereafter.
3		(f) In the case of an apartment building owned and operated
4		as a cooperative, or as a life care facility, that contains
5		residential units that qualify as homestead property under this
6		Section, the maximum cumulative exemption amount attributed to
7		the entire building or facility shall not exceed the sum of the
8		exemptions calculated for each qualified residential unit. The
9		cooperative association, management firm, or other person or
10		entity that manages or controls the cooperative apartment
11		building or life care facility shall credit the exemption
12		attributable to each residential unit only to the apportioned
13		tax liability of the owner or other person responsible for
14		payment of taxes as to that unit. Any person who willfully
15		refuses to so credit the exemption is guilty of a Class B
16		misdemeanor.
17		(g) When married persons maintain separate residences, the
18		exemption provided under this Section shall be claimed by only
19		one such person and for only one residence.
20		(h) In the event of a sale or other transfer in ownership
21		of the homestead property, the exemption under this Section
22		shall remain in effect for the remainder of the tax year in
23		which the sale or transfer occurs, but (other than for sales or
24		transfers between spouses or between a parent and a child)
25		shall be calculated using the new base homestead value as
26		provided in subdivision (b)(3)(B). The assessor may require the
27		new owner of the property to apply for the exemption in the
28		following year.
29		(i) The assessor may determine whether property qualifies
30		as a homestead under this Section by application, visual
31		inspection, questionnaire, or other reasonable methods. Each
32		year, at the time the assessment books are certified to the
33		county clerk by the board of review, the assessor shall furnish
34		to the county clerk a list of the properties qualified for the

1		homestead exemption under this Section. The list shall note the
2		base homestead value of each property to be used in the
3		calculation of the exemption for the current tax year.
4		(j) In counties with 3,000,000 or more inhabitants, the
5		provisions of this Section apply as follows:
6		(1) If the general assessment year for the property is
7		2003, this Section applies for assessment years 2003, 2004,
8		and 2005. Thereafter, the provisions of Section 15-175
9		apply.
10		(2) If the general assessment year for the property is
11		2004, this Section applies for assessment years 2004, 2005,
12		and 2006. Thereafter, the provisions of Section 15-175
13		apply.
14		(3) If the general assessment year for the property is
15		2005, this Section applies for assessment years 2005, 2006,
16		and 2007. Thereafter, the provisions of Section 15-175
17		apply.
18		In counties with less than 3,000,000 inhabitants, this
19		Section applies for assessment years (i) 2003, 2004, and 2005
20		if 2002 is the designated base year or (ii) 2004, 2005, and
21		2006 if 2003 is the designated base year. Thereafter, the
22		provisions of Section 15-175 apply.
23		(k) To be subject to the provisions of this Section in lieu
24		of Section 15-175, a county must adopt an ordinance to subject
25		itself to the provisions of this Section within 6 months after
26		the effective date of this amendatory Act of the 93rd General
27		Assembly. In a county other than Cook County, the ordinance
28		must designate either tax year 2002 or tax year 2003 as the
29		base year.
30		(l) Notwithstanding Sections 6 and 8 of the State Mandates
31		Act, no reimbursement by the State is required for the
32		implementation of any mandate created by this Section.
33		(35 ILCS 200/18-53 new)

1		Sec. 18-53. Recovery of revenue lost due to tax refunds.
2		(a) When a school district is required to refund a portion
3		of the property tax revenue distributed to that school district
4		because of a decision of the Property Tax Appeal Board, an
5		assessment or exemption decision of the Department of Revenue,
6		a court order issued pursuant to an assessment valuation
7		complaint under subdivision (b)(3) of Section 23-15, or an
8		administrative decision of a local assessing official reducing
9		the assessed value of a property within the district, that
10		school district may, without referendum, adopt a levy to
11		recapture the revenue lost by the refund or refunds. The
12		recapture levy must not exceed an amount equal to the aggregate
13		refunds paid by the district for the prior fiscal year. Within
14		45 days after a request by a school district, the county
15		treasurer must certify the aggregate refunds paid by a school
16		district for purposes of this Section. For purposes of the
17		Property Tax Extension Limitation Law, the school district's
18		aggregate extension base shall not include the recapture levy
19		authorized under this Section.
20		(b) Whenever the county treasurer certifies aggregate
21		refunds at the request of a school district under this Section,
22		the treasurer shall keep records of the individual refunds
23		included in the aggregate. All such information shall be
24		provided to the county clerk. The county clerk shall keep a
25		record of such information and of any recapture levy that may
26		thereafter be extended, so that the amount of such extension
27		may be distinguished from any other levies and extensions for
28		that district. The county treasurer's and the county clerk's
29		records under this Section shall be available to the public
30		upon request.
31		(c) Any taxpayer who has received a refund of taxes paid on
32		his or her property, which refund has been included in a
33		recapture levy by a particular school district under this
34		Section, shall have the right to have the extension of such

1		district's levy against his or her property abated to the
2		extent such extension exceeds $500. The abatement shall be
3		granted only upon application as provided in this Section. For
4		purposes of this Section, the "property" for which the
5		recapture extension may be abated is defined as one or more
6		parcels which were the subject of a consolidated refund. If the
7		school district's recapture levy and extension was made in a
8		lesser amount than the aggregate of all refunds certified by
9		the treasurer for that district, each abatement shall reflect
10		that same proportionate reduction.
11		(d) A taxpayer seeking an abatement under this Section
12		shall apply to the county treasurer no later than the due date
13		under Section 23-10 for tax objection complaints regarding tax
14		levies of the year for which the recapture levy was extended.
15		The county treasurer may prescribe the form in which the
16		application shall be made. The application shall include a copy
17		of the decision or order that gave rise to the refund and shall
18		specify the abatement claimed. The treasurer, assisted if
19		necessary by the county clerk, shall confirm whether the refund
20		identified in the application was included within the
21		appropriate treasurer's certification of aggregate refunds,
22		and upon such confirmation the abatement shall be allowed as
23		provided in this Section. If the taxes abated have been paid
24		they shall be refunded. If the treasurer cannot determine
25		whether the application should be allowed, or otherwise denies
26		the application, any taxpayer who has paid the tax subject to
27		the claimed abatement may petition the circuit court for a
28		refund in the time and manner provided in Section 20-175. Any
29		refund granted pursuant to an abatement shall not be included
30		in a recapture levy under this Section.
31		(e) The county treasurer and county clerk shall mark their
32		records to reflect any abatement under this Section.
33		(35 ILCS 200/20-178)

1		Sec. 20-178. Certificate of error; refund; interest. When
2		the county collector makes any refunds due on certificates of
3		error issued under Sections 14-15 through 14-25 that have been
4		either certified or adjudicated, the county collector shall pay
5		the taxpayer interest on the amount of the refund at the rate
6		of 0.5% per month.
7		No interest shall be due under this Section for any time
8		prior to 60 days after the effective date of this amendatory
9		Act of the 91st General Assembly. For certificates of error
10		issued prior to the effective date of this amendatory Act of
11		the 91st General Assembly, the county collector shall pay the
12		taxpayer interest from 60 days after the effective date of this
13		amendatory Act of the 91st General Assembly until the date the
14		refund is paid. For certificates of error issued on or after
15		the effective date of this amendatory Act of the 91st General
16		Assembly, interest shall be paid from 60 days after the
17		certificate of error is issued by the chief county assessment
18		officer to the date the refund is made. To cover the cost of
19		interest, the county collector shall proportionately reduce
20		the distribution of taxes collected for each taxing district in
21		which the property is situated.
22		This Section shall not apply to any certificate of error
23		granting a homestead exemption under Section 15-170, 15-172, or
24		15-175, or 15-176.
25		(Source: P.A. 91-393, eff. 7-30-99.)

26		Section 15. The County Economic Development Project Area
27		Property Tax Allocation Act is amended by changing Section 6 as
28		follows:
29		(55 ILCS 85/6) (from Ch. 34, par. 7006)
30		Sec. 6. Filing with county clerk; certification of initial
31		equalized assessed value.
32		(a) The county shall file a certified copy of any ordinance

1		authorizing property tax allocation financing for an economic
2		development project area with the county clerk, and the county
3		clerk shall immediately thereafter determine (1) the most
4		recently ascertained equalized assessed value of each lot,
5		block, tract or parcel of real property within the economic
6		development project area from which shall be deducted the
7		homestead exemptions provided by Sections 15-170, and 15-175,
8		and 15-176 of the Property Tax Code, which value shall be the
9		"initial equalized assessed value" of each such piece of
10		property, and (2) the total equalized assessed value of all
11		taxable real property within the economic development project
12		area by adding together the most recently ascertained equalized
13		assessed value of each taxable lot, block, tract, or parcel of
14		real property within such economic development project area,
15		from which shall be deducted the homestead exemptions provided
16		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
17		Code. Upon receiving written notice from the Department of its
18		approval and certification of such economic development
19		project area, the county clerk shall immediately certify such
20		amount as the "total initial equalized assessed value" of the
21		taxable property within the economic development project area.
22		(b) After the county clerk has certified the "total initial
23		equalized assessed value" of the taxable real property in the
24		economic development project area, then in respect to every
25		taxing district containing an economic development project
26		area, the county clerk or any other official required by law to
27		ascertain the amount of the equalized assessed value of all
28		taxable property within that taxing district for the purpose of
29		computing the rate percent of tax to be extended upon taxable
30		property within the taxing district, shall in every year that
31		property tax allocation financing is in effect ascertain the
32		amount of value of taxable property in an economic development
33		project area by including in that amount the lower of the
34		current equalized assessed value or the certified "total

1		initial equalized assessed value" of all taxable real property
2		in such area. The rate percent of tax determined shall be
3		extended to the current equalized assessed value of all
4		property in the economic development project area in the same
5		manner as the rate percent of tax is extended to all other
6		taxable property in the taxing district. The method of
7		allocating taxes established under this Section shall
8		terminate when the county adopts an ordinance dissolving the
9		special tax allocation fund for the economic development
10		project area. This Act shall not be construed as relieving
11		property owners within an economic development project area
12		from paying a uniform rate of taxes upon the current equalized
13		assessed value of their taxable property as provided in the
14		Property Tax Code.
15		(Source: P.A. 88-670, eff. 12-2-94.)

16		Section 20. The County Economic Development Project Area
17		Tax Increment Allocation Act of 1991 is amended by changing
18		Section 45 as follows:
19		(55 ILCS 90/45) (from Ch. 34, par. 8045)
20		Sec. 45. Filing with county clerk; certification of initial
21		equalized assessed value.
22		(a) A county that has by ordinance approved an economic
23		development plan, established an economic development project
24		area, and adopted tax increment allocation financing for that
25		area shall file certified copies of the ordinance or ordinances
26		with the county clerk. Upon receiving the ordinance or
27		ordinances, the county clerk shall immediately determine (i)
28		the most recently ascertained equalized assessed value of each
29		lot, block, tract, or parcel of real property within the
30		economic development project area from which shall be deducted
31		the homestead exemptions provided by Sections 15-170, and
32		15-175, and 15-176 of the Property Tax Code (that value being

1		the "initial equalized assessed value" of each such piece of
2		property) and (ii) the total equalized assessed value of all
3		taxable real property within the economic development project
4		area by adding together the most recently ascertained equalized
5		assessed value of each taxable lot, block, tract, or parcel of
6		real property within the economic development project area,
7		from which shall be deducted the homestead exemptions provided
8		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
9		Code, and shall certify that amount as the "total initial
10		equalized assessed value" of the taxable real property within
11		the economic development project area.
12		(b) After the county clerk has certified the "total initial
13		equalized assessed value" of the taxable real property in the
14		economic development project area, then in respect to every
15		taxing district containing an economic development project
16		area, the county clerk or any other official required by law to
17		ascertain the amount of the equalized assessed value of all
18		taxable property within the taxing district for the purpose of
19		computing the rate per cent of tax to be extended upon taxable
20		property within the taxing district shall, in every year that
21		tax increment allocation financing is in effect, ascertain the
22		amount of value of taxable property in an economic development
23		project area by including in that amount the lower of the
24		current equalized assessed value or the certified "total
25		initial equalized assessed value" of all taxable real property
26		in the area. The rate per cent of tax determined shall be
27		extended to the current equalized assessed value of all
28		property in the economic development project area in the same
29		manner as the rate per cent of tax is extended to all other
30		taxable property in the taxing district. The method of
31		extending taxes established under this Section shall terminate
32		when the county adopts an ordinance dissolving the special tax
33		allocation fund for the economic development project area. This
34		Act shall not be construed as relieving property owners within

1		an economic development project area from paying a uniform rate
2		of taxes upon the current equalized assessed value of their
3		taxable property as provided in the Property Tax Code.
4		(Source: P.A. 87-1; 88-670, eff. 12-2-94.)

5		Section 25. The Illinois Municipal Code is amended by
6		changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as
7		follows:
8		(65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
9		Sec. 11-74.4-8. Tax increment allocation financing. A
10		municipality may not adopt tax increment financing in a
11		redevelopment project area after the effective date of this
12		amendatory Act of 1997 that will encompass an area that is
13		currently included in an enterprise zone created under the
14		Illinois Enterprise Zone Act unless that municipality,
15		pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
16		amends the enterprise zone designating ordinance to limit the
17		eligibility for tax abatements as provided in Section 5.4.1 of
18		the Illinois Enterprise Zone Act. A municipality, at the time a
19		redevelopment project area is designated, may adopt tax
20		increment allocation financing by passing an ordinance
21		providing that the ad valorem taxes, if any, arising from the
22		levies upon taxable real property in such redevelopment project
23		area by taxing districts and tax rates determined in the manner
24		provided in paragraph (c) of Section 11-74.4-9 each year after
25		the effective date of the ordinance until redevelopment project
26		costs and all municipal obligations financing redevelopment
27		project costs incurred under this Division have been paid shall
28		be divided as follows:
29		(a) That portion of taxes levied upon each taxable lot,
30		block, tract or parcel of real property which is attributable
31		to the lower of the current equalized assessed value or the
32		initial equalized assessed value of each such taxable lot,

1		block, tract or parcel of real property in the redevelopment
2		project area shall be allocated to and when collected shall be
3		paid by the county collector to the respective affected taxing
4		districts in the manner required by law in the absence of the
5		adoption of tax increment allocation financing.
6		(b) Except from a tax levied by a township to retire bonds
7		issued to satisfy court-ordered damages, that portion, if any,
8		of such taxes which is attributable to the increase in the
9		current equalized assessed valuation of each taxable lot,
10		block, tract or parcel of real property in the redevelopment
11		project area over and above the initial equalized assessed
12		value of each property in the project area shall be allocated
13		to and when collected shall be paid to the municipal treasurer
14		who shall deposit said taxes into a special fund called the
15		special tax allocation fund of the municipality for the purpose
16		of paying redevelopment project costs and obligations incurred
17		in the payment thereof. In any county with a population of
18		3,000,000 or more that has adopted a procedure for collecting
19		taxes that provides for one or more of the installments of the
20		taxes to be billed and collected on an estimated basis, the
21		municipal treasurer shall be paid for deposit in the special
22		tax allocation fund of the municipality, from the taxes
23		collected from estimated bills issued for property in the
24		redevelopment project area, the difference between the amount
25		actually collected from each taxable lot, block, tract, or
26		parcel of real property within the redevelopment project area
27		and an amount determined by multiplying the rate at which taxes
28		were last extended against the taxable lot, block, track, or
29		parcel of real property in the manner provided in subsection
30		(c) of Section 11-74.4-9 by the initial equalized assessed
31		value of the property divided by the number of installments in
32		which real estate taxes are billed and collected within the
33		county; provided that the payments on or before December 31,
34		1999 to a municipal treasurer shall be made only if each of the

1		following conditions are met:
2		(1) The total equalized assessed value of the
3		redevelopment project area as last determined was not less
4		than 175% of the total initial equalized assessed value.
5		(2) Not more than 50% of the total equalized assessed
6		value of the redevelopment project area as last determined
7		is attributable to a piece of property assigned a single
8		real estate index number.
9		(3) The municipal clerk has certified to the county
10		clerk that the municipality has issued its obligations to
11		which there has been pledged the incremental property taxes
12		of the redevelopment project area or taxes levied and
13		collected on any or all property in the municipality or the
14		full faith and credit of the municipality to pay or secure
15		payment for all or a portion of the redevelopment project
16		costs. The certification shall be filed annually no later
17		than September 1 for the estimated taxes to be distributed
18		in the following year; however, for the year 1992 the
19		certification shall be made at any time on or before March
20		31, 1992.
21		(4) The municipality has not requested that the total
22		initial equalized assessed value of real property be
23		adjusted as provided in subsection (b) of Section
24		11-74.4-9.
25		The conditions of paragraphs (1) through (4) do not apply
26		after December 31, 1999 to payments to a municipal treasurer
27		made by a county with 3,000,000 or more inhabitants that has
28		adopted an estimated billing procedure for collecting taxes. If
29		a county that has adopted the estimated billing procedure makes
30		an erroneous overpayment of tax revenue to the municipal
31		treasurer, then the county may seek a refund of that
32		overpayment. The county shall send the municipal treasurer a
33		notice of liability for the overpayment on or before the
34		mailing date of the next real estate tax bill within the

1		county. The refund shall be limited to the amount of the
2		overpayment.
3		It is the intent of this Division that after the effective
4		date of this amendatory Act of 1988 a municipality's own ad
5		valorem tax arising from levies on taxable real property be
6		included in the determination of incremental revenue in the
7		manner provided in paragraph (c) of Section 11-74.4-9. If the
8		municipality does not extend such a tax, it shall annually
9		deposit in the municipality's Special Tax Increment Fund an
10		amount equal to 10% of the total contributions to the fund from
11		all other taxing districts in that year. The annual 10% deposit
12		required by this paragraph shall be limited to the actual
13		amount of municipally produced incremental tax revenues
14		available to the municipality from taxpayers located in the
15		redevelopment project area in that year if: (a) the plan for
16		the area restricts the use of the property primarily to
17		industrial purposes, (b) the municipality establishing the
18		redevelopment project area is a home-rule community with a 1990
19		population of between 25,000 and 50,000, (c) the municipality
20		is wholly located within a county with a 1990 population of
21		over 750,000 and (d) the redevelopment project area was
22		established by the municipality prior to June 1, 1990. This
23		payment shall be in lieu of a contribution of ad valorem taxes
24		on real property. If no such payment is made, any redevelopment
25		project area of the municipality shall be dissolved.
26		If a municipality has adopted tax increment allocation
27		financing by ordinance and the County Clerk thereafter
28		certifies the "total initial equalized assessed value as
29		adjusted" of the taxable real property within such
30		redevelopment project area in the manner provided in paragraph
31		(b) of Section 11-74.4-9, each year after the date of the
32		certification of the total initial equalized assessed value as
33		adjusted until redevelopment project costs and all municipal
34		obligations financing redevelopment project costs have been

1		paid the ad valorem taxes, if any, arising from the levies upon
2		the taxable real property in such redevelopment project area by
3		taxing districts and tax rates determined in the manner
4		provided in paragraph (c) of Section 11-74.4-9 shall be divided
5		as follows:
6		(1) That portion of the taxes levied upon each taxable
7		lot, block, tract or parcel of real property which is
8		attributable to the lower of the current equalized assessed
9		value or "current equalized assessed value as adjusted" or
10		the initial equalized assessed value of each such taxable
11		lot, block, tract, or parcel of real property existing at
12		the time tax increment financing was adopted, minus the
13		total current homestead exemptions provided by Sections
14		15-170, and 15-175, and 15-176 of the Property Tax Code in
15		the redevelopment project area shall be allocated to and
16		when collected shall be paid by the county collector to the
17		respective affected taxing districts in the manner
18		required by law in the absence of the adoption of tax
19		increment allocation financing.
20		(2) That portion, if any, of such taxes which is
21		attributable to the increase in the current equalized
22		assessed valuation of each taxable lot, block, tract, or
23		parcel of real property in the redevelopment project area,
24		over and above the initial equalized assessed value of each
25		property existing at the time tax increment financing was
26		adopted, minus the total current homestead exemptions
27		pertaining to each piece of property provided by Sections
28		15-170, and 15-175, and 15-176 of the Property Tax Code in
29		the redevelopment project area, shall be allocated to and
30		when collected shall be paid to the municipal Treasurer,
31		who shall deposit said taxes into a special fund called the
32		special tax allocation fund of the municipality for the
33		purpose of paying redevelopment project costs and
34		obligations incurred in the payment thereof.

1		The municipality may pledge in the ordinance the funds in
2		and to be deposited in the special tax allocation fund for the
3		payment of such costs and obligations. No part of the current
4		equalized assessed valuation of each property in the
5		redevelopment project area attributable to any increase above
6		the total initial equalized assessed value, or the total
7		initial equalized assessed value as adjusted, of such
8		properties shall be used in calculating the general State
9		school aid formula, provided for in Section 18-8 of the School
10		Code, until such time as all redevelopment project costs have
11		been paid as provided for in this Section.
12		Whenever a municipality issues bonds for the purpose of
13		financing redevelopment project costs, such municipality may
14		provide by ordinance for the appointment of a trustee, which
15		may be any trust company within the State, and for the
16		establishment of such funds or accounts to be maintained by
17		such trustee as the municipality shall deem necessary to
18		provide for the security and payment of the bonds. If such
19		municipality provides for the appointment of a trustee, such
20		trustee shall be considered the assignee of any payments
21		assigned by the municipality pursuant to such ordinance and
22		this Section. Any amounts paid to such trustee as assignee
23		shall be deposited in the funds or accounts established
24		pursuant to such trust agreement, and shall be held by such
25		trustee in trust for the benefit of the holders of the bonds,
26		and such holders shall have a lien on and a security interest
27		in such funds or accounts so long as the bonds remain
28		outstanding and unpaid. Upon retirement of the bonds, the
29		trustee shall pay over any excess amounts held to the
30		municipality for deposit in the special tax allocation fund.
31		When such redevelopment projects costs, including without
32		limitation all municipal obligations financing redevelopment
33		project costs incurred under this Division, have been paid, all
34		surplus funds then remaining in the special tax allocation fund

1		shall be distributed by being paid by the municipal treasurer
2		to the Department of Revenue, the municipality and the county
3		collector; first to the Department of Revenue and the
4		municipality in direct proportion to the tax incremental
5		revenue received from the State and the municipality, but not
6		to exceed the total incremental revenue received from the State
7		or the municipality less any annual surplus distribution of
8		incremental revenue previously made; with any remaining funds
9		to be paid to the County Collector who shall immediately
10		thereafter pay said funds to the taxing districts in the
11		redevelopment project area in the same manner and proportion as
12		the most recent distribution by the county collector to the
13		affected districts of real property taxes from real property in
14		the redevelopment project area.
15		Upon the payment of all redevelopment project costs, the
16		retirement of obligations, the distribution of any excess
17		monies pursuant to this Section, and final closing of the books
18		and records of the redevelopment project area, the municipality
19		shall adopt an ordinance dissolving the special tax allocation
20		fund for the redevelopment project area and terminating the
21		designation of the redevelopment project area as a
22		redevelopment project area. Title to real or personal property
23		and public improvements acquired by or for the municipality as
24		a result of the redevelopment project and plan shall vest in
25		the municipality when acquired and shall continue to be held by
26		the municipality after the redevelopment project area has been
27		terminated. Municipalities shall notify affected taxing
28		districts prior to November 1 if the redevelopment project area
29		is to be terminated by December 31 of that same year. If a
30		municipality extends estimated dates of completion of a
31		redevelopment project and retirement of obligations to finance
32		a redevelopment project, as allowed by this amendatory Act of
33		1993, that extension shall not extend the property tax
34		increment allocation financing authorized by this Section.

1		Thereafter the rates of the taxing districts shall be extended
2		and taxes levied, collected and distributed in the manner
3		applicable in the absence of the adoption of tax increment
4		allocation financing.
5		Nothing in this Section shall be construed as relieving
6		property in such redevelopment project areas from being
7		assessed as provided in the Property Tax Code or as relieving
8		owners of such property from paying a uniform rate of taxes, as
9		required by Section 4 of Article 9 of the Illinois
10		Constitution.
11		(Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.)
12		(65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
13		Sec. 11-74.4-9. Equalized assessed value of property.
14		(a) If a municipality by ordinance provides for tax
15		increment allocation financing pursuant to Section 11-74.4-8,
16		the county clerk immediately thereafter shall determine (1) the
17		most recently ascertained equalized assessed value of each lot,
18		block, tract or parcel of real property within such
19		redevelopment project area from which shall be deducted the
20		homestead exemptions provided by Sections 15-170, and 15-175,
21		and 15-176 of the Property Tax Code, which value shall be the
22		"initial equalized assessed value" of each such piece of
23		property, and (2) the total equalized assessed value of all
24		taxable real property within such redevelopment project area by
25		adding together the most recently ascertained equalized
26		assessed value of each taxable lot, block, tract, or parcel of
27		real property within such project area, from which shall be
28		deducted the homestead exemptions provided by Sections 15-170,
29		and 15-175, and 15-176 of the Property Tax Code, and shall
30		certify such amount as the "total initial equalized assessed
31		value" of the taxable real property within such project area.
32		(b) In reference to any municipality which has adopted tax
33		increment financing after January 1, 1978, and in respect to

1		which the county clerk has certified the "total initial
2		equalized assessed value" of the property in the redevelopment
3		area, the municipality may thereafter request the clerk in
4		writing to adjust the initial equalized value of all taxable
5		real property within the redevelopment project area by
6		deducting therefrom the exemptions provided for by Sections
7		15-170, and 15-175, and 15-176 of the Property Tax Code
8		applicable to each lot, block, tract or parcel of real property
9		within such redevelopment project area. The county clerk shall
10		immediately after the written request to adjust the total
11		initial equalized value is received determine the total
12		homestead exemptions in the redevelopment project area
13		provided by Sections 15-170, and 15-175, and 15-176 of the
14		Property Tax Code by adding together the homestead exemptions
15		provided by said Sections on each lot, block, tract or parcel
16		of real property within such redevelopment project area and
17		then shall deduct the total of said exemptions from the total
18		initial equalized assessed value. The county clerk shall then
19		promptly certify such amount as the "total initial equalized
20		assessed value as adjusted" of the taxable real property within
21		such redevelopment project area.
22		(c) After the county clerk has certified the "total initial
23		equalized assessed value" of the taxable real property in such
24		area, then in respect to every taxing district containing a
25		redevelopment project area, the county clerk or any other
26		official required by law to ascertain the amount of the
27		equalized assessed value of all taxable property within such
28		district for the purpose of computing the rate per cent of tax
29		to be extended upon taxable property within such district,
30		shall in every year that tax increment allocation financing is
31		in effect ascertain the amount of value of taxable property in
32		a redevelopment project area by including in such amount the
33		lower of the current equalized assessed value or the certified
34		"total initial equalized assessed value" of all taxable real

1		property in such area, except that after he has certified the
2		"total initial equalized assessed value as adjusted" he shall
3		in the year of said certification if tax rates have not been
4		extended and in every year thereafter that tax increment
5		allocation financing is in effect ascertain the amount of value
6		of taxable property in a redevelopment project area by
7		including in such amount the lower of the current equalized
8		assessed value or the certified "total initial equalized
9		assessed value as adjusted" of all taxable real property in
10		such area. The rate per cent of tax determined shall be
11		extended to the current equalized assessed value of all
12		property in the redevelopment project area in the same manner
13		as the rate per cent of tax is extended to all other taxable
14		property in the taxing district. The method of extending taxes
15		established under this Section shall terminate when the
16		municipality adopts an ordinance dissolving the special tax
17		allocation fund for the redevelopment project area. This
18		Division shall not be construed as relieving property owners
19		within a redevelopment project area from paying a uniform rate
20		of taxes upon the current equalized assessed value of their
21		taxable property as provided in the Property Tax Code.
22		(Source: P.A. 88-670, eff. 12-2-94.)
23		(65 ILCS 5/11-74.6-40)
24		Sec. 11-74.6-40. Equalized assessed value determination;
25		property tax extension.
26		(a) If a municipality by ordinance provides for tax
27		increment allocation financing under Section 11-74.6-35, the
28		county clerk immediately thereafter:
29		(1) shall determine the initial equalized assessed
30		value of each parcel of real property in the redevelopment
31		project area, which is the most recently established
32		equalized assessed value of each lot, block, tract or
33		parcel of taxable real property within the redevelopment

1		project area, minus the homestead exemptions provided by
2		Sections 15-170, and 15-175, and 15-176 of the Property Tax
3		Code; and
4		(2) shall certify to the municipality the total initial
5		equalized assessed value of all taxable real property
6		within the redevelopment project area.
7		(b) Any municipality that has established a vacant
8		industrial buildings conservation area may, by ordinance
9		passed after the adoption of tax increment allocation
10		financing, provide that the county clerk immediately
11		thereafter shall again determine:
12		(1) the updated initial equalized assessed value of
13		each lot, block, tract or parcel of real property, which is
14		the most recently ascertained equalized assessed value of
15		each lot, block, tract or parcel of real property within
16		the vacant industrial buildings conservation area; and
17		(2) the total updated initial equalized assessed value
18		of all taxable real property within the redevelopment
19		project area, which is the total of the updated initial
20		equalized assessed value of all taxable real property
21		within the vacant industrial buildings conservation area.
22		The county clerk shall certify to the municipality the
23		total updated initial equalized assessed value of all taxable
24		real property within the industrial buildings conservation
25		area.
26		(c) After the county clerk has certified the total initial
27		equalized assessed value or the total updated initial equalized
28		assessed value of the taxable real property in the area, for
29		each taxing district in which a redevelopment project area is
30		situated, the county clerk or any other official required by
31		law to determine the amount of the equalized assessed value of
32		all taxable property within the district for the purpose of
33		computing the percentage rate of tax to be extended upon
34		taxable property within the district, shall in every year that

1		tax increment allocation financing is in effect determine the
2		total equalized assessed value of taxable property in a
3		redevelopment project area by including in that amount the
4		lower of the current equalized assessed value or the certified
5		total initial equalized assessed value or, if the total of
6		updated equalized assessed value has been certified, the total
7		updated initial equalized assessed value of all taxable real
8		property in the redevelopment project area. After he has
9		certified the total initial equalized assessed value he shall
10		in the year of that certification, if tax rates have not been
11		extended, and in every subsequent year that tax increment
12		allocation financing is in effect, determine the amount of
13		equalized assessed value of taxable property in a redevelopment
14		project area by including in that amount the lower of the
15		current total equalized assessed value or the certified total
16		initial equalized assessed value or, if the total of updated
17		initial equalized assessed values have been certified, the
18		total updated initial equalized assessed value of all taxable
19		real property in the redevelopment project area.
20		(d) The percentage rate of tax determined shall be extended
21		on the current equalized assessed value of all property in the
22		redevelopment project area in the same manner as the rate per
23		cent of tax is extended to all other taxable property in the
24		taxing district. The method of extending taxes established
25		under this Section shall terminate when the municipality adopts
26		an ordinance dissolving the special tax allocation fund for the
27		redevelopment project area. This Law shall not be construed as
28		relieving property owners within a redevelopment project area
29		from paying a uniform rate of taxes upon the current equalized
30		assessed value of their taxable property as provided in the
31		Property Tax Code.
32		(Source: P.A. 88-537; 88-670, eff. 12-2-94.)

33

Section 30. The Economic Development Project Area Tax

1		Increment Allocation Act of 1995 is amended by changing Section
2		45 as follows:
3		(65 ILCS 110/45)
4		Sec. 45. Filing with county clerk; certification of initial
5		equalized assessed value.
6		(a) A municipality that has by ordinance approved an
7		economic development plan, established an economic development
8		project area, and adopted tax increment allocation financing
9		for that area shall file certified copies of the ordinance or
10		ordinances with the county clerk. Upon receiving the ordinance
11		or ordinances, the county clerk shall immediately determine (i)
12		the most recently ascertained equalized assessed value of each
13		lot, block, tract, or parcel of real property within the
14		economic development project area from which shall be deducted
15		the homestead exemptions provided by Sections 15-170, and
16		15-175, and 15-176 of the Property Tax Code (that value being
17		the "initial equalized assessed value" of each such piece of
18		property) and (ii) the total equalized assessed value of all
19		taxable real property within the economic development project
20		area by adding together the most recently ascertained equalized
21		assessed value of each taxable lot, block, tract, or parcel of
22		real property within the economic development project area,
23		from which shall be deducted the homestead exemptions provided
24		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
25		Code, and shall certify that amount as the "total initial
26		equalized assessed value" of the taxable real property within
27		the economic development project area.
28		(b) After the county clerk has certified the "total initial
29		equalized assessed value" of the taxable real property in the
30		economic development project area, then in respect to every
31		taxing district containing an economic development project
32		area, the county clerk or any other official required by law to
33		ascertain the amount of the equalized assessed value of all

1		taxable property within the taxing district for the purpose of
2		computing the rate per cent of tax to be extended upon taxable
3		property within the taxing district shall, in every year that
4		tax increment allocation financing is in effect, ascertain the
5		amount of value of taxable property in an economic development
6		project area by including in that amount the lower of the
7		current equalized assessed value or the certified "total
8		initial equalized assessed value" of all taxable real property
9		in the area. The rate per cent of tax determined shall be
10		extended to the current equalized assessed value of all
11		property in the economic development project area in the same
12		manner as the rate per cent of tax is extended to all other
13		taxable property in the taxing district. The method of
14		extending taxes established under this Section shall terminate
15		when the municipality adopts an ordinance dissolving the
16		special tax allocation fund for the economic development
17		project area. This Act shall not be construed as relieving
18		owners or lessees of property within an economic development
19		project area from paying a uniform rate of taxes upon the
20		current equalized assessed value of their taxable property as
21		provided in the Property Tax Code.
22		(Source: P.A. 89-176, eff. 1-1-96.)

23		Section 35. The School Code is amended by changing Section
24		18-8.05 as follows:
25		(105 ILCS 5/18-8.05)
26		Sec. 18-8.05. Basis for apportionment of general State
27		financial aid and supplemental general State aid to the common
28		schools for the 1998-1999 and subsequent school years.
29		(A) General Provisions.
30		(1) The provisions of this Section apply to the 1998-1999
31		and subsequent school years. The system of general State

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

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

1		(c) "Corporate Personal Property Replacement Taxes":
2		Funds paid to local school districts pursuant to "An Act in
3		relation to the abolition of ad valorem personal property
4		tax and the replacement of revenues lost thereby, and
5		amending and repealing certain Acts and parts of Acts in
6		connection therewith", certified August 14, 1979, as
7		amended (Public Act 81-1st S.S.-1).
8		(d) "Foundation Level": A prescribed level of per pupil
9		financial support as provided for in subsection (B).
10		(e) "Operating Tax Rate": All school district property
11		taxes extended for all purposes, except Bond and Interest,
12		Summer School, Rent, Capital Improvement, and Vocational
13		Education Building purposes.
14		(B) Foundation Level.
15		(1) The Foundation Level is a figure established by the
16		State representing the minimum level of per pupil financial
17		support that should be available to provide for the basic
18		education of each pupil in Average Daily Attendance. As set
19		forth in this Section, each school district is assumed to exert
20		a sufficient local taxing effort such that, in combination with
21		the aggregate of general State financial aid provided the
22		district, an aggregate of State and local resources are
23		available to meet the basic education needs of pupils in the
24		district.
25		(2) For the 1998-1999 school year, the Foundation Level of
26		support is $4,225. For the 1999-2000 school year, the
27		Foundation Level of support is $4,325. For the 2000-2001 school
28		year, the Foundation Level of support is $4,425.
29		(3) For the 2001-2002 school year and 2002-2003 school
30		year, the Foundation Level of support is $4,560.
31		(4) For the 2003-2004 school year and each school year
32		thereafter, the Foundation Level of support is $4,810 or such
33		greater amount as may be established by law by the General

1		Assembly.
2		(C) Average Daily Attendance.
3		(1) For purposes of calculating general State aid pursuant
4		to subsection (E), an Average Daily Attendance figure shall be
5		utilized. The Average Daily Attendance figure for formula
6		calculation purposes shall be the monthly average of the actual
7		number of pupils in attendance of each school district, as
8		further averaged for the best 3 months of pupil attendance for
9		each school district. In compiling the figures for the number
10		of pupils in attendance, school districts and the State Board
11		of Education shall, for purposes of general State aid funding,
12		conform attendance figures to the requirements of subsection
13		(F).
14		(2) The Average Daily Attendance figures utilized in
15		subsection (E) shall be the requisite attendance data for the
16		school year immediately preceding the school year for which
17		general State aid is being calculated or the average of the
18		attendance data for the 3 preceding school years, whichever is
19		greater. The Average Daily Attendance figures utilized in
20		subsection (H) shall be the requisite attendance data for the
21		school year immediately preceding the school year for which
22		general State aid is being calculated.
23		(D) Available Local Resources.
24		(1) For purposes of calculating general State aid pursuant
25		to subsection (E), a representation of Available Local
26		Resources per pupil, as that term is defined and determined in
27		this subsection, shall be utilized. Available Local Resources
28		per pupil shall include a calculated dollar amount representing
29		local school district revenues from local property taxes and
30		from Corporate Personal Property Replacement Taxes, expressed
31		on the basis of pupils in Average Daily Attendance.
32		(2) In determining a school district's revenue from local

1		property taxes, the State Board of Education shall utilize the
2		equalized assessed valuation of all taxable property of each
3		school district as of September 30 of the previous year. The
4		equalized assessed valuation utilized shall be obtained and
5		determined as provided in subsection (G).
6		(3) For school districts maintaining grades kindergarten
7		through 12, local property tax revenues per pupil shall be
8		calculated as the product of the applicable equalized assessed
9		valuation for the district multiplied by 3.00%, and divided by
10		the district's Average Daily Attendance figure. For school
11		districts maintaining grades kindergarten through 8, local
12		property tax revenues per pupil shall be calculated as the
13		product of the applicable equalized assessed valuation for the
14		district multiplied by 2.30%, and divided by the district's
15		Average Daily Attendance figure. For school districts
16		maintaining grades 9 through 12, local property tax revenues
17		per pupil shall be the applicable equalized assessed valuation
18		of the district multiplied by 1.05%, and divided by the
19		district's Average Daily Attendance figure.
20		(4) The Corporate Personal Property Replacement Taxes paid
21		to each school district during the calendar year 2 years before
22		the calendar year in which a school year begins, divided by the
23		Average Daily Attendance figure for that district, shall be
24		added to the local property tax revenues per pupil as derived
25		by the application of the immediately preceding paragraph (3).
26		The sum of these per pupil figures for each school district
27		shall constitute Available Local Resources as that term is
28		utilized in subsection (E) in the calculation of general State
29		aid.
30		(E) Computation of General State Aid.
31		(1) For each school year, the amount of general State aid
32		allotted to a school district shall be computed by the State
33		Board of Education as provided in this subsection.

1		(2) For any school district for which Available Local
2		Resources per pupil is less than the product of 0.93 times the
3		Foundation Level, general State aid for that district shall be
4		calculated as an amount equal to the Foundation Level minus
5		Available Local Resources, multiplied by the Average Daily
6		Attendance of the school district.
7		(3) For any school district for which Available Local
8		Resources per pupil is equal to or greater than the product of
9		0.93 times the Foundation Level and less than the product of
10		1.75 times the Foundation Level, the general State aid per
11		pupil shall be a decimal proportion of the Foundation Level
12		derived using a linear algorithm. Under this linear algorithm,
13		the calculated general State aid per pupil shall decline in
14		direct linear fashion from 0.07 times the Foundation Level for
15		a school district with Available Local Resources equal to the
16		product of 0.93 times the Foundation Level, to 0.05 times the
17		Foundation Level for a school district with Available Local
18		Resources equal to the product of 1.75 times the Foundation
19		Level. The allocation of general State aid for school districts
20		subject to this paragraph 3 shall be the calculated general
21		State aid per pupil figure multiplied by the Average Daily
22		Attendance of the school district.
23		(4) For any school district for which Available Local
24		Resources per pupil equals or exceeds the product of 1.75 times
25		the Foundation Level, the general State aid for the school
26		district shall be calculated as the product of $218 multiplied
27		by the Average Daily Attendance of the school district.
28		(5) The amount of general State aid allocated to a school
29		district for the 1999-2000 school year meeting the requirements
30		set forth in paragraph (4) of subsection (G) shall be increased
31		by an amount equal to the general State aid that would have
32		been received by the district for the 1998-1999 school year by
33		utilizing the Extension Limitation Equalized Assessed
34		Valuation as calculated in paragraph (4) of subsection (G) less

1		the general State aid allotted for the 1998-1999 school year.
2		This amount shall be deemed a one time increase, and shall not
3		affect any future general State aid allocations.
4		(F) Compilation of Average Daily Attendance.
5		(1) Each school district shall, by July 1 of each year,
6		submit to the State Board of Education, on forms prescribed by
7		the State Board of Education, attendance figures for the school
8		year that began in the preceding calendar year. The attendance
9		information so transmitted shall identify the average daily
10		attendance figures for each month of the school year. Beginning
11		with the general State aid claim form for the 2002-2003 school
12		year, districts shall calculate Average Daily Attendance as
13		provided in subdivisions (a), (b), and (c) of this paragraph
14		(1).
15		(a) In districts that do not hold year-round classes,
16		days of attendance in August shall be added to the month of
17		September and any days of attendance in June shall be added
18		to the month of May.
19		(b) In districts in which all buildings hold year-round
20		classes, days of attendance in July and August shall be
21		added to the month of September and any days of attendance
22		in June shall be added to the month of May.
23		(c) In districts in which some buildings, but not all,
24		hold year-round classes, for the non-year-round buildings,
25		days of attendance in August shall be added to the month of
26		September and any days of attendance in June shall be added
27		to the month of May. The average daily attendance for the
28		year-round buildings shall be computed as provided in
29		subdivision (b) of this paragraph (1). To calculate the
30		Average Daily Attendance for the district, the average
31		daily attendance for the year-round buildings shall be
32		multiplied by the days in session for the non-year-round
33		buildings for each month and added to the monthly

1		attendance of the non-year-round buildings.
2		Except as otherwise provided in this Section, days of
3		attendance by pupils shall be counted only for sessions of not
4		less than 5 clock hours of school work per day under direct
5		supervision of: (i) teachers, or (ii) non-teaching personnel or
6		volunteer personnel when engaging in non-teaching duties and
7		supervising in those instances specified in subsection (a) of
8		Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
9		of legal school age and in kindergarten and grades 1 through
10		12.
11		Days of attendance by tuition pupils shall be accredited
12		only to the districts that pay the tuition to a recognized
13		school.
14		(2) Days of attendance by pupils of less than 5 clock hours
15		of school shall be subject to the following provisions in the
16		compilation of Average Daily Attendance.
17		(a) Pupils regularly enrolled in a public school for
18		only a part of the school day may be counted on the basis
19		of 1/6 day for every class hour of instruction of 40
20		minutes or more attended pursuant to such enrollment,
21		unless a pupil is enrolled in a block-schedule format of 80
22		minutes or more of instruction, in which case the pupil may
23		be counted on the basis of the proportion of minutes of
24		school work completed each day to the minimum number of
25		minutes that school work is required to be held that day.
26		(b) Days of attendance may be less than 5 clock hours
27		on the opening and closing of the school term, and upon the
28		first day of pupil attendance, if preceded by a day or days
29		utilized as an institute or teachers' workshop.
30		(c) A session of 4 or more clock hours may be counted
31		as a day of attendance upon certification by the regional
32		superintendent, and approved by the State Superintendent
33		of Education to the extent that the district has been
34		forced to use daily multiple sessions.

1		(d) A session of 3 or more clock hours may be counted
2		as a day of attendance (1) when the remainder of the school
3		day or at least 2 hours in the evening of that day is
4		utilized for an in-service training program for teachers,
5		up to a maximum of 5 days per school year of which a
6		maximum of 4 days of such 5 days may be used for
7		parent-teacher conferences, provided a district conducts
8		an in-service training program for teachers which has been
9		approved by the State Superintendent of Education; or, in
10		lieu of 4 such days, 2 full days may be used, in which
11		event each such day may be counted as a day of attendance;
12		and (2) when days in addition to those provided in item (1)
13		are scheduled by a school pursuant to its school
14		improvement plan adopted under Article 34 or its revised or
15		amended school improvement plan adopted under Article 2,
16		provided that (i) such sessions of 3 or more clock hours
17		are scheduled to occur at regular intervals, (ii) the
18		remainder of the school days in which such sessions occur
19		are utilized for in-service training programs or other
20		staff development activities for teachers, and (iii) a
21		sufficient number of minutes of school work under the
22		direct supervision of teachers are added to the school days
23		between such regularly scheduled sessions to accumulate
24		not less than the number of minutes by which such sessions
25		of 3 or more clock hours fall short of 5 clock hours. Any
26		full days used for the purposes of this paragraph shall not
27		be considered for computing average daily attendance. Days
28		scheduled for in-service training programs, staff
29		development activities, or parent-teacher conferences may
30		be scheduled separately for different grade levels and
31		different attendance centers of the district.
32		(e) A session of not less than one clock hour of
33		teaching hospitalized or homebound pupils on-site or by
34		telephone to the classroom may be counted as 1/2 day of

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

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

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

1		redevelopment project costs have been paid, as provided in
2		Section 11-74.4-8 of the Tax Increment Allocation
3		Redevelopment Act or in Section 11-74.6-35 of the
4		Industrial Jobs Recovery Law. For the purpose of the
5		equalized assessed valuation of the district, the total
6		initial equalized assessed valuation or the current
7		equalized assessed valuation, whichever is lower, shall be
8		used until such time as all redevelopment project costs
9		have been paid.
10		(b) The real property equalized assessed valuation for
11		a school district shall be adjusted by subtracting from the
12		real property value as equalized or assessed by the
13		Department of Revenue for the district an amount computed
14		by dividing the amount of any abatement of taxes under
15		Section 18-170 of the Property Tax Code by 3.00% for a
16		district maintaining grades kindergarten through 12, by
17		2.30% for a district maintaining grades kindergarten
18		through 8, or by 1.05% for a district maintaining grades 9
19		through 12 and adjusted by an amount computed by dividing
20		the amount of any abatement of taxes under subsection (a)
21		of Section 18-165 of the Property Tax Code by the same
22		percentage rates for district type as specified in this
23		subparagraph (b).
24		(3) For the 1999-2000 school year and each school year
25		thereafter, if a school district meets all of the criteria of
26		this subsection (G)(3), the school district's Available Local
27		Resources shall be calculated under subsection (D) using the
28		district's Extension Limitation Equalized Assessed Valuation
29		as calculated under this subsection (G)(3).
30		For purposes of this subsection (G)(3) the following terms
31		shall have the following meanings:
32		"Budget Year": The school year for which general State
33		aid is calculated and awarded under subsection (E).
34		"Base Tax Year": The property tax levy year used to

1		calculate the Budget Year allocation of general State aid.
2		"Preceding Tax Year": The property tax levy year
3		immediately preceding the Base Tax Year.
4		"Base Tax Year's Tax Extension": The product of the
5		equalized assessed valuation utilized by the County Clerk
6		in the Base Tax Year multiplied by the limiting rate as
7		calculated by the County Clerk and defined in the Property
8		Tax Extension Limitation Law.
9		"Preceding Tax Year's Tax Extension": The product of
10		the equalized assessed valuation utilized by the County
11		Clerk in the Preceding Tax Year multiplied by the Operating
12		Tax Rate as defined in subsection (A).
13		"Extension Limitation Ratio": A numerical ratio,
14		certified by the County Clerk, in which the numerator is
15		the Base Tax Year's Tax Extension and the denominator is
16		the Preceding Tax Year's Tax Extension.
17		"Operating Tax Rate": The operating tax rate as defined
18		in subsection (A).
19		If a school district is subject to property tax extension
20		limitations as imposed under the Property Tax Extension
21		Limitation Law, the State Board of Education shall calculate
22		the Extension Limitation Equalized Assessed Valuation of that
23		district. For the 1999-2000 school year, the Extension
24		Limitation Equalized Assessed Valuation of a school district as
25		calculated by the State Board of Education shall be equal to
26		the product of the district's 1996 Equalized Assessed Valuation
27		and the district's Extension Limitation Ratio. For the
28		2000-2001 school year and each school year thereafter, the
29		Extension Limitation Equalized Assessed Valuation of a school
30		district as calculated by the State Board of Education shall be
31		equal to the product of the Equalized Assessed Valuation last
32		used in the calculation of general State aid and the district's
33		Extension Limitation Ratio. If the Extension Limitation
34		Equalized Assessed Valuation of a school district as calculated

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

1		these subsections, then the general State aid of the district
2		for the 1999-2000 school year only shall be increased by the
3		difference between these amounts. The total payments made under
4		this paragraph (5) shall not exceed $14,000,000. Claims shall
5		be prorated if they exceed $14,000,000.
6		(H) Supplemental General State Aid.
7		(1) In addition to the general State aid a school district
8		is allotted pursuant to subsection (E), qualifying school
9		districts shall receive a grant, paid in conjunction with a
10		district's payments of general State aid, for supplemental
11		general State aid based upon the concentration level of
12		children from low-income households within the school
13		district. Supplemental State aid grants provided for school
14		districts under this subsection shall be appropriated for
15		distribution to school districts as part of the same line item
16		in which the general State financial aid of school districts is
17		appropriated under this Section. If the appropriation in any
18		fiscal year for general State aid and supplemental general
19		State aid is insufficient to pay the amounts required under the
20		general State aid and supplemental general State aid
21		calculations, then the State Board of Education shall ensure
22		that each school district receives the full amount due for
23		general State aid and the remainder of the appropriation shall
24		be used for supplemental general State aid, which the State
25		Board of Education shall calculate and pay to eligible
26		districts on a prorated basis.
27		(1.5) This paragraph (1.5) applies only to those school
28		years preceding the 2003-2004 school year. For purposes of this
29		subsection (H), the term "Low-Income Concentration Level"
30		shall be the low-income eligible pupil count from the most
31		recently available federal census divided by the Average Daily
32		Attendance of the school district. If, however, (i) the
33		percentage decrease from the 2 most recent federal censuses in

1		the low-income eligible pupil count of a high school district
2		with fewer than 400 students exceeds by 75% or more the
3		percentage change in the total low-income eligible pupil count
4		of contiguous elementary school districts, whose boundaries
5		are coterminous with the high school district, or (ii) a high
6		school district within 2 counties and serving 5 elementary
7		school districts, whose boundaries are coterminous with the
8		high school district, has a percentage decrease from the 2 most
9		recent federal censuses in the low-income eligible pupil count
10		and there is a percentage increase in the total low-income
11		eligible pupil count of a majority of the elementary school
12		districts in excess of 50% from the 2 most recent federal
13		censuses, then the high school district's low-income eligible
14		pupil count from the earlier federal census shall be the number
15		used as the low-income eligible pupil count for the high school
16		district, for purposes of this subsection (H). The changes made
17		to this paragraph (1) by Public Act 92-28 shall apply to
18		supplemental general State aid grants for school years
19		preceding the 2003-2004 school year that are paid in fiscal
20		year 1999 or thereafter and to any State aid payments made in
21		fiscal year 1994 through fiscal year 1998 pursuant to
22		subsection 1(n) of Section 18-8 of this Code (which was
23		repealed on July 1, 1998), and any high school district that is
24		affected by Public Act 92-28 is entitled to a recomputation of
25		its supplemental general State aid grant or State aid paid in
26		any of those fiscal years. This recomputation shall not be
27		affected by any other funding.
28		(1.10) This paragraph (1.10) applies to the 2003-2004
29		school year and each school year thereafter. For purposes of
30		this subsection (H), the term "Low-Income Concentration Level"
31		shall, for each fiscal year, be the low-income eligible pupil
32		count as of July 1 of the immediately preceding fiscal year (as
33		determined by the Department of Human Services based on the
34		number of pupils who are eligible for at least one of the

1		following low income programs: Medicaid, KidCare, TANF, or Food
2		Stamps, excluding pupils who are eligible for services provided
3		by the Department of Children and Family Services, averaged
4		over the 2 immediately preceding fiscal years for fiscal year
5		2004 and over the 3 immediately preceding fiscal years for each
6		fiscal year thereafter) divided by the Average Daily Attendance
7		of the school district.
8		(2) Supplemental general State aid pursuant to this
9		subsection (H) shall be provided as follows for the 1998-1999,
10		1999-2000, and 2000-2001 school years only:
11		(a) For any school district with a Low Income
12		Concentration Level of at least 20% and less than 35%, the
13		grant for any school year shall be $800 multiplied by the
14		low income eligible pupil count.
15		(b) For any school district with a Low Income
16		Concentration Level of at least 35% and less than 50%, the
17		grant for the 1998-1999 school year shall be $1,100
18		multiplied by the low income eligible pupil count.
19		(c) For any school district with a Low Income
20		Concentration Level of at least 50% and less than 60%, the
21		grant for the 1998-99 school year shall be $1,500
22		multiplied by the low income eligible pupil count.
23		(d) For any school district with a Low Income
24		Concentration Level of 60% or more, the grant for the
25		1998-99 school year shall be $1,900 multiplied by the low
26		income eligible pupil count.
27		(e) For the 1999-2000 school year, the per pupil amount
28		specified in subparagraphs (b), (c), and (d) immediately
29		above shall be increased to $1,243, $1,600, and $2,000,
30		respectively.
31		(f) For the 2000-2001 school year, the per pupil
32		amounts specified in subparagraphs (b), (c), and (d)
33		immediately above shall be $1,273, $1,640, and $2,050,
34		respectively.

1		(2.5) Supplemental general State aid pursuant to this
2		subsection (H) shall be provided as follows for the 2002-2003
3		school year:
4		(a) For any school district with a Low Income
5		Concentration Level of less than 10%, the grant for each
6		school year shall be $355 multiplied by the low income
7		eligible pupil count.
8		(b) For any school district with a Low Income
9		Concentration Level of at least 10% and less than 20%, the
10		grant for each school year shall be $675 multiplied by the
11		low income eligible pupil count.
12		(c) For any school district with a Low Income
13		Concentration Level of at least 20% and less than 35%, the
14		grant for each school year shall be $1,330 multiplied by
15		the low income eligible pupil count.
16		(d) For any school district with a Low Income
17		Concentration Level of at least 35% and less than 50%, the
18		grant for each school year shall be $1,362 multiplied by
19		the low income eligible pupil count.
20		(e) For any school district with a Low Income
21		Concentration Level of at least 50% and less than 60%, the
22		grant for each school year shall be $1,680 multiplied by
23		the low income eligible pupil count.
24		(f) For any school district with a Low Income
25		Concentration Level of 60% or more, the grant for each
26		school year shall be $2,080 multiplied by the low income
27		eligible pupil count.
28		(2.10) Except as otherwise provided, supplemental general
29		State aid pursuant to this subsection (H) shall be provided as
30		follows for the 2003-2004 school year and each school year
31		thereafter:
32		(a) For any school district with a Low Income
33		Concentration Level of 15% or less, the grant for each
34		school year shall be $355 multiplied by the low income

1		eligible pupil count.
2		(b) For any school district with a Low Income
3		Concentration Level greater than 15%, the grant for each
4		school year shall be $294.25 added to the product of $2,700
5		and the square of the Low Income Concentration Level, all
6		multiplied by the low income eligible pupil count.
7		For the 2003-2004 school year only, the grant shall be no
8		less than the grant for the 2002-2003 school year. For the
9		2004-2005 school year only, the grant shall be no less than the
10		grant for the 2002-2003 school year multiplied by 0.66. For the
11		2005-2006 school year only, the grant shall be no less than the
12		grant for the 2002-2003 school year multiplied by 0.33.
13		For the 2003-2004 school year only, the grant shall be no
14		greater than the grant received during the 2002-2003 school
15		year added to the product of 0.25 multiplied by the difference
16		between the grant amount calculated under subsection (a) or (b)
17		of this paragraph (2.10), whichever is applicable, and the
18		grant received during the 2002-2003 school year. For the
19		2004-2005 school year only, the grant shall be no greater than
20		the grant received during the 2002-2003 school year added to
21		the product of 0.50 multiplied by the difference between the
22		grant amount calculated under subsection (a) or (b) of this
23		paragraph (2.10), whichever is applicable, and the grant
24		received during the 2002-2003 school year. For the 2005-2006
25		school year only, the grant shall be no greater than the grant
26		received during the 2002-2003 school year added to the product
27		of 0.75 multiplied by the difference between the grant amount
28		calculated under subsection (a) or (b) of this paragraph
29		(2.10), whichever is applicable, and the grant received during
30		the 2002-2003 school year.
31		(3) School districts with an Average Daily Attendance of
32		more than 1,000 and less than 50,000 that qualify for
33		supplemental general State aid pursuant to this subsection
34		shall submit a plan to the State Board of Education prior to

1		October 30 of each year for the use of the funds resulting from
2		this grant of supplemental general State aid for the
3		improvement of instruction in which priority is given to
4		meeting the education needs of disadvantaged children. Such
5		plan shall be submitted in accordance with rules and
6		regulations promulgated by the State Board of Education.
7		(4) School districts with an Average Daily Attendance of
8		50,000 or more that qualify for supplemental general State aid
9		pursuant to this subsection shall be required to distribute
10		from funds available pursuant to this Section, no less than
11		$261,000,000 in accordance with the following requirements:
12		(a) The required amounts shall be distributed to the
13		attendance centers within the district in proportion to the
14		number of pupils enrolled at each attendance center who are
15		eligible to receive free or reduced-price lunches or
16		breakfasts under the federal Child Nutrition Act of 1966
17		and under the National School Lunch Act during the
18		immediately preceding school year.
19		(b) The distribution of these portions of supplemental
20		and general State aid among attendance centers according to
21		these requirements shall not be compensated for or
22		contravened by adjustments of the total of other funds
23		appropriated to any attendance centers, and the Board of
24		Education shall utilize funding from one or several sources
25		in order to fully implement this provision annually prior
26		to the opening of school.
27		(c) Each attendance center shall be provided by the
28		school district a distribution of noncategorical funds and
29		other categorical funds to which an attendance center is
30		entitled under law in order that the general State aid and
31		supplemental general State aid provided by application of
32		this subsection supplements rather than supplants the
33		noncategorical funds and other categorical funds provided
34		by the school district to the attendance centers.

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

1		Upon notification by the State Board of Education that
2		the district has not submitted a plan prior to July 15 or a
3		modified plan within the time period specified herein, the
4		State aid funds affected by that plan or modified plan
5		shall be withheld by the State Board of Education until a
6		plan or modified plan is submitted.
7		If the district fails to distribute State aid to
8		attendance centers in accordance with an approved plan, the
9		plan for the following year shall allocate funds, in
10		addition to the funds otherwise required by this
11		subsection, to those attendance centers which were
12		underfunded during the previous year in amounts equal to
13		such underfunding.
14		For purposes of determining compliance with this
15		subsection in relation to the requirements of attendance
16		center funding, each district subject to the provisions of
17		this subsection shall submit as a separate document by
18		December 1 of each year a report of expenditure data for
19		the prior year in addition to any modification of its
20		current plan. If it is determined that there has been a
21		failure to comply with the expenditure provisions of this
22		subsection regarding contravention or supplanting, the
23		State Superintendent of Education shall, within 60 days of
24		receipt of the report, notify the district and any affected
25		local school council. The district shall within 45 days of
26		receipt of that notification inform the State
27		Superintendent of Education of the remedial or corrective
28		action to be taken, whether by amendment of the current
29		plan, if feasible, or by adjustment in the plan for the
30		following year. Failure to provide the expenditure report
31		or the notification of remedial or corrective action in a
32		timely manner shall result in a withholding of the affected
33		funds.
34		The State Board of Education shall promulgate rules and

1		regulations to implement the provisions of this
2		subsection. No funds shall be released under this
3		subdivision (H)(4) to any district that has not submitted a
4		plan that has been approved by the State Board of
5		Education.
6		(I) General State Aid for Newly Configured School Districts.
7		(1) For a new school district formed by combining property
8		included totally within 2 or more previously existing school
9		districts, for its first year of existence the general State
10		aid and supplemental general State aid calculated under this
11		Section shall be computed for the new district and for the
12		previously existing districts for which property is totally
13		included within the new district. If the computation on the
14		basis of the previously existing districts is greater, a
15		supplementary payment equal to the difference shall be made for
16		the first 4 years of existence of the new district.
17		(2) For a school district which annexes all of the
18		territory of one or more entire other school districts, for the
19		first year during which the change of boundaries attributable
20		to such annexation becomes effective for all purposes as
21		determined under Section 7-9 or 7A-8, the general State aid and
22		supplemental general State aid calculated under this Section
23		shall be computed for the annexing district as constituted
24		after the annexation and for the annexing and each annexed
25		district as constituted prior to the annexation; and if the
26		computation on the basis of the annexing and annexed districts
27		as constituted prior to the annexation is greater, a
28		supplementary payment equal to the difference shall be made for
29		the first 4 years of existence of the annexing school district
30		as constituted upon such annexation.
31		(3) For 2 or more school districts which annex all of the
32		territory of one or more entire other school districts, and for
33		2 or more community unit districts which result upon the

1		division (pursuant to petition under Section 11A-2) of one or
2		more other unit school districts into 2 or more parts and which
3		together include all of the parts into which such other unit
4		school district or districts are so divided, for the first year
5		during which the change of boundaries attributable to such
6		annexation or division becomes effective for all purposes as
7		determined under Section 7-9 or 11A-10, as the case may be, the
8		general State aid and supplemental general State aid calculated
9		under this Section shall be computed for each annexing or
10		resulting district as constituted after the annexation or
11		division and for each annexing and annexed district, or for
12		each resulting and divided district, as constituted prior to
13		the annexation or division; and if the aggregate of the general
14		State aid and supplemental general State aid as so computed for
15		the annexing or resulting districts as constituted after the
16		annexation or division is less than the aggregate of the
17		general State aid and supplemental general State aid as so
18		computed for the annexing and annexed districts, or for the
19		resulting and divided districts, as constituted prior to the
20		annexation or division, then a supplementary payment equal to
21		the difference shall be made and allocated between or among the
22		annexing or resulting districts, as constituted upon such
23		annexation or division, for the first 4 years of their
24		existence. The total difference payment shall be allocated
25		between or among the annexing or resulting districts in the
26		same ratio as the pupil enrollment from that portion of the
27		annexed or divided district or districts which is annexed to or
28		included in each such annexing or resulting district bears to
29		the total pupil enrollment from the entire annexed or divided
30		district or districts, as such pupil enrollment is determined
31		for the school year last ending prior to the date when the
32		change of boundaries attributable to the annexation or division
33		becomes effective for all purposes. The amount of the total
34		difference payment and the amount thereof to be allocated to

1		the annexing or resulting districts shall be computed by the
2		State Board of Education on the basis of pupil enrollment and
3		other data which shall be certified to the State Board of
4		Education, on forms which it shall provide for that purpose, by
5		the regional superintendent of schools for each educational
6		service region in which the annexing and annexed districts, or
7		resulting and divided districts are located.
8		(3.5) Claims for financial assistance under this
9		subsection (I) shall not be recomputed except as expressly
10		provided under this Section.
11		(4) Any supplementary payment made under this subsection
12		(I) shall be treated as separate from all other payments made
13		pursuant to this Section.
14		(J) Supplementary Grants in Aid.
15		(1) Notwithstanding any other provisions of this Section,
16		the amount of the aggregate general State aid in combination
17		with supplemental general State aid under this Section for
18		which each school district is eligible shall be no less than
19		the amount of the aggregate general State aid entitlement that
20		was received by the district under Section 18-8 (exclusive of
21		amounts received under subsections 5(p) and 5(p-5) of that
22		Section) for the 1997-98 school year, pursuant to the
23		provisions of that Section as it was then in effect. If a
24		school district qualifies to receive a supplementary payment
25		made under this subsection (J), the amount of the aggregate
26		general State aid in combination with supplemental general
27		State aid under this Section which that district is eligible to
28		receive for each school year shall be no less than the amount
29		of the aggregate general State aid entitlement that was
30		received by the district under Section 18-8 (exclusive of
31		amounts received under subsections 5(p) and 5(p-5) of that
32		Section) for the 1997-1998 school year, pursuant to the
33		provisions of that Section as it was then in effect.

1		(2) If, as provided in paragraph (1) of this subsection
2		(J), a school district is to receive aggregate general State
3		aid in combination with supplemental general State aid under
4		this Section for the 1998-99 school year and any subsequent
5		school year that in any such school year is less than the
6		amount of the aggregate general State aid entitlement that the
7		district received for the 1997-98 school year, the school
8		district shall also receive, from a separate appropriation made
9		for purposes of this subsection (J), a supplementary payment
10		that is equal to the amount of the difference in the aggregate
11		State aid figures as described in paragraph (1).
12		(3) (Blank).
13		(K) Grants to Laboratory and Alternative Schools.
14		In calculating the amount to be paid to the governing board
15		of a public university that operates a laboratory school under
16		this Section or to any alternative school that is operated by a
17		regional superintendent of schools, the State Board of
18		Education shall require by rule such reporting requirements as
19		it deems necessary.
20		As used in this Section, "laboratory school" means a public
21		school which is created and operated by a public university and
22		approved by the State Board of Education. The governing board
23		of a public university which receives funds from the State
24		Board under this subsection (K) may not increase the number of
25		students enrolled in its laboratory school from a single
26		district, if that district is already sending 50 or more
27		students, except under a mutual agreement between the school
28		board of a student's district of residence and the university
29		which operates the laboratory school. A laboratory school may
30		not have more than 1,000 students, excluding students with
31		disabilities in a special education program.
32		As used in this Section, "alternative school" means a
33		public school which is created and operated by a Regional

1		Superintendent of Schools and approved by the State Board of
2		Education. Such alternative schools may offer courses of
3		instruction for which credit is given in regular school
4		programs, courses to prepare students for the high school
5		equivalency testing program or vocational and occupational
6		training. A regional superintendent of schools may contract
7		with a school district or a public community college district
8		to operate an alternative school. An alternative school serving
9		more than one educational service region may be established by
10		the regional superintendents of schools of the affected
11		educational service regions. An alternative school serving
12		more than one educational service region may be operated under
13		such terms as the regional superintendents of schools of those
14		educational service regions may agree.
15		Each laboratory and alternative school shall file, on forms
16		provided by the State Superintendent of Education, an annual
17		State aid claim which states the Average Daily Attendance of
18		the school's students by month. The best 3 months' Average
19		Daily Attendance shall be computed for each school. The general
20		State aid entitlement shall be computed by multiplying the
21		applicable Average Daily Attendance by the Foundation Level as
22		determined under this Section.
23		(L) Payments, Additional Grants in Aid and Other Requirements.
24		(1) For a school district operating under the financial
25		supervision of an Authority created under Article 34A, the
26		general State aid otherwise payable to that district under this
27		Section, but not the supplemental general State aid, shall be
28		reduced by an amount equal to the budget for the operations of
29		the Authority as certified by the Authority to the State Board
30		of Education, and an amount equal to such reduction shall be
31		paid to the Authority created for such district for its
32		operating expenses in the manner provided in Section 18-11. The
33		remainder of general State school aid for any such district

1		shall be paid in accordance with Article 34A when that Article
2		provides for a disposition other than that provided by this
3		Article.
4		(2) (Blank).
5		(3) Summer school. Summer school payments shall be made as
6		provided in Section 18-4.3.
7		(M) Education Funding Advisory Board.
8		The Education Funding Advisory Board, hereinafter in this
9		subsection (M) referred to as the "Board", is hereby created.
10		The Board shall consist of 5 members who are appointed by the
11		Governor, by and with the advice and consent of the Senate. The
12		members appointed shall include representatives of education,
13		business, and the general public. One of the members so
14		appointed shall be designated by the Governor at the time the
15		appointment is made as the chairperson of the Board. The
16		initial members of the Board may be appointed any time after
17		the effective date of this amendatory Act of 1997. The regular
18		term of each member of the Board shall be for 4 years from the
19		third Monday of January of the year in which the term of the
20		member's appointment is to commence, except that of the 5
21		initial members appointed to serve on the Board, the member who
22		is appointed as the chairperson shall serve for a term that
23		commences on the date of his or her appointment and expires on
24		the third Monday of January, 2002, and the remaining 4 members,
25		by lots drawn at the first meeting of the Board that is held
26		after all 5 members are appointed, shall determine 2 of their
27		number to serve for terms that commence on the date of their
28		respective appointments and expire on the third Monday of
29		January, 2001, and 2 of their number to serve for terms that
30		commence on the date of their respective appointments and
31		expire on the third Monday of January, 2000. All members
32		appointed to serve on the Board shall serve until their
33		respective successors are appointed and confirmed. Vacancies

1		shall be filled in the same manner as original appointments. If
2		a vacancy in membership occurs at a time when the Senate is not
3		in session, the Governor shall make a temporary appointment
4		until the next meeting of the Senate, when he or she shall
5		appoint, by and with the advice and consent of the Senate, a
6		person to fill that membership for the unexpired term. If the
7		Senate is not in session when the initial appointments are
8		made, those appointments shall be made as in the case of
9		vacancies.
10		The Education Funding Advisory Board shall be deemed
11		established, and the initial members appointed by the Governor
12		to serve as members of the Board shall take office, on the date
13		that the Governor makes his or her appointment of the fifth
14		initial member of the Board, whether those initial members are
15		then serving pursuant to appointment and confirmation or
16		pursuant to temporary appointments that are made by the
17		Governor as in the case of vacancies.
18		The State Board of Education shall provide such staff
19		assistance to the Education Funding Advisory Board as is
20		reasonably required for the proper performance by the Board of
21		its responsibilities.
22		For school years after the 2000-2001 school year, the
23		Education Funding Advisory Board, in consultation with the
24		State Board of Education, shall make recommendations as
25		provided in this subsection (M) to the General Assembly for the
26		foundation level under subdivision (B)(3) of this Section and
27		for the supplemental general State aid grant level under
28		subsection (H) of this Section for districts with high
29		concentrations of children from poverty. The recommended
30		foundation level shall be determined based on a methodology
31		which incorporates the basic education expenditures of
32		low-spending schools exhibiting high academic performance. The
33		Education Funding Advisory Board shall make such
34		recommendations to the General Assembly on January 1 of odd

1		numbered years, beginning January 1, 2001.
2		(N) (Blank).
3		(O) References.
4		(1) References in other laws to the various subdivisions of
5		Section 18-8 as that Section existed before its repeal and
6		replacement by this Section 18-8.05 shall be deemed to refer to
7		the corresponding provisions of this Section 18-8.05, to the
8		extent that those references remain applicable.
9		(2) References in other laws to State Chapter 1 funds shall
10		be deemed to refer to the supplemental general State aid
11		provided under subsection (H) of this Section.
12		(Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29,
13		eff. 7-1-01; 92-269, eff. 8-7-01; 92-604, eff. 7-1-02; 92-636,
14		eff. 7-11-02; 92-651, eff. 7-11-02; 93-21, eff. 7-1-03.)

15		Section 40. The Criminal Code of 1961 is amended by
16		changing Section 17A-1 as follows:
17		(720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)
18		Sec. 17A-1. Persons under deportation order; ineligible
19		for benefits. An individual against whom a United States
20		Immigration Judge has issued an order of deportation which has
21		been affirmed by the Board of Immigration Review, as well as an
22		individual who appeals such an order pending appeal, under
23		paragraph 19 of Section 241(a) of the Immigration and
24		Nationality Act relating to persecution of others on account of
25		race, religion, national origin or political opinion under the
26		direction of or in association with the Nazi government of
27		Germany or its allies, shall be ineligible for the following
28		benefits authorized by State law:
29		(a) The homestead exemptions exemption and homestead
30		improvement exemption under Sections 15-170, 15-175, 15-176,

1		and 15-180 of the Property Tax Code.
2		(b) Grants under the Senior Citizens and Disabled Persons
3		Property Tax Relief and Pharmaceutical Assistance Act.
4		(c) The double income tax exemption conferred upon persons
5		65 years of age or older by Section 204 of the Illinois Income
6		Tax Act.
7		(d) Grants provided by the Department on Aging.
8		(e) Reductions in vehicle registration fees under Section
9		3-806.3 of the Illinois Vehicle Code.
10		(f) Free fishing and reduced fishing license fees under
11		Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
12		(g) Tuition free courses for senior citizens under the
13		Senior Citizen Courses Act.
14		(h) Any benefits under the Illinois Public Aid Code.
15		(Source: P.A. 87-895; 88-670, eff. 12-2-94.)

16		Section 90. The State Mandates Act is amended by adding
17		Section 8.28 as follows:
18		(30 ILCS 805/8.28 new)
19		Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8
20		of this Act, no reimbursement by the State is required for the
21		implementation of any mandate created by the Senior Citizens
22		Assessment Freeze Homestead Exemption under Section 15-172 of
23		the Property Tax Code, the General Homestead Exemption under
24		Section 15-175 of the Property Tax Code, the alternative
25		General Homestead Exemption under Section 15-176 of the
26		Property Tax Code, and by this amendatory Act of the 93rd
27		General Assembly.

Section 99. Effective date. This Act takes effect upon becoming law.".