Illinois General Assembly - Full Text of SB2112
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Full Text of SB2112  93rd General Assembly

SB2112ham001 93RD GENERAL ASSEMBLY

Revenue Committee

Filed: 4/29/2004

 

 


 
 

 


 
09300SB2112ham001 LRB093 13600 MKM 50272 a

1
AMENDMENT TO SENATE BILL 2112

2     AMENDMENT NO. ____. Amend Senate Bill 2112 by replacing
3 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

 

 

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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, 15-180, and
3 20-178 and by adding Section 15-176 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

 

 

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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

 

 

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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

 

 

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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,

 

 

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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

 

 

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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 $3,000 in all counties. For land improved with an
33 apartment building owned and operated as a cooperative, the

 

 

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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.

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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

 

 

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1 this Section, the cooperative association or its management
2 firm shall credit the savings resulting from that exemption
3 only to the apportioned tax liability of the owner who
4 qualified for the exemption. Any person who willfully refuses
5 to credit that savings to an owner who qualifies for the
6 exemption is guilty of a Class B misdemeanor.
7     When a homestead exemption has been granted under this
8 Section and an applicant then becomes a resident of a facility
9 licensed under the Nursing Home Care Act, the exemption shall
10 be granted in subsequent years so long as the residence (i)
11 continues to be occupied by the qualified applicant's spouse or
12 (ii) if remaining unoccupied, is still owned by the qualified
13 applicant for the homestead exemption.
14     Beginning January 1, 1997, when an individual dies who
15 would have qualified for an exemption under this Section, and
16 the surviving spouse does not independently qualify for this
17 exemption because of age, the exemption under this Section
18 shall be granted to the surviving spouse for the taxable year
19 preceding and the taxable year of the death, provided that,
20 except for age, the surviving spouse meets all other
21 qualifications for the granting of this exemption for those
22 years.
23     When married persons maintain separate residences, the
24 exemption provided for in this Section may be claimed by only
25 one of such persons and for only one residence.
26     For taxable year 1994 only, in counties having less than
27 3,000,000 inhabitants, to receive the exemption, a person shall
28 submit an application by February 15, 1995 to the Chief County
29 Assessment Officer of the county in which the property is
30 located. In counties having 3,000,000 or more inhabitants, for
31 taxable year 1994 and all subsequent taxable years, to receive
32 the exemption, a person may submit an application to the Chief
33 County Assessment Officer of the county in which the property
34 is located during such period as may be specified by the Chief

 

 

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1 County Assessment Officer. The Chief County Assessment Officer
2 in counties of 3,000,000 or more inhabitants shall annually
3 give notice of the application period by mail or by
4 publication. In counties having less than 3,000,000
5 inhabitants, beginning with taxable year 1995 and thereafter,
6 to receive the exemption, a person shall submit an application
7 by July 1 of each taxable year to the Chief County Assessment
8 Officer of the county in which the property is located. A
9 county may, by ordinance, establish a date for submission of
10 applications that is different than July 1. The applicant shall
11 submit with the application an affidavit of the applicant's
12 total household income, age, marital status (and if married the
13 name and address of the applicant's spouse, if known), and
14 principal dwelling place of members of the household on January
15 1 of the taxable year. The Department shall establish, by rule,
16 a method for verifying the accuracy of affidavits filed by
17 applicants under this Section. The applications shall be
18 clearly marked as applications for the Senior Citizens
19 Assessment Freeze Homestead Exemption.
20     Notwithstanding any other provision to the contrary, in
21 counties having fewer than 3,000,000 inhabitants, if an
22 applicant fails to file the application required by this
23 Section in a timely manner and this failure to file is due to a
24 mental or physical condition sufficiently severe so as to
25 render the applicant incapable of filing the application in a
26 timely manner, the Chief County Assessment Officer may extend
27 the filing deadline for a period of 30 days after the applicant
28 regains the capability to file the application, but in no case
29 may the filing deadline be extended beyond 3 months of the
30 original filing deadline. In order to receive the extension
31 provided in this paragraph, the applicant shall provide the
32 Chief County Assessment Officer with a signed statement from
33 the applicant's physician stating the nature and extent of the
34 condition, that, in the physician's opinion, the condition was

 

 

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1 so severe that it rendered the applicant incapable of filing
2 the application in a timely manner, and the date on which the
3 applicant regained the capability to file the application.
4     Beginning January 1, 1998, notwithstanding any other
5 provision to the contrary, in counties having fewer than
6 3,000,000 inhabitants, if an applicant fails to file the
7 application required by this Section in a timely manner and
8 this failure to file is due to a mental or physical condition
9 sufficiently severe so as to render the applicant incapable of
10 filing the application in a timely manner, the Chief County
11 Assessment Officer may extend the filing deadline for a period
12 of 3 months. In order to receive the extension provided in this
13 paragraph, the applicant shall provide the Chief County
14 Assessment Officer with a signed statement from the applicant's
15 physician stating the nature and extent of the condition, and
16 that, in the physician's opinion, the condition was so severe
17 that it rendered the applicant incapable of filing the
18 application in a timely manner.
19     In counties having less than 3,000,000 inhabitants, if an
20 applicant was denied an exemption in taxable year 1994 and the
21 denial occurred due to an error on the part of an assessment
22 official, or his or her agent or employee, then beginning in
23 taxable year 1997 the applicant's base year, for purposes of
24 determining the amount of the exemption, shall be 1993 rather
25 than 1994. In addition, in taxable year 1997, the applicant's
26 exemption shall also include an amount equal to (i) the amount
27 of any exemption denied to the applicant in taxable year 1995
28 as a result of using 1994, rather than 1993, as the base year,
29 (ii) the amount of any exemption denied to the applicant in
30 taxable year 1996 as a result of using 1994, rather than 1993,
31 as the base year, and (iii) the amount of the exemption
32 erroneously denied for taxable year 1994.
33     For purposes of this Section, a person who will be 65 years
34 of age during the current taxable year shall be eligible to

 

 

09300SB2112ham001 - 19 - LRB093 13600 MKM 50272 a

1 apply for the homestead exemption during that taxable year.
2 Application shall be made during the application period in
3 effect for the county of his or her residence.
4     The Chief County Assessment Officer may determine the
5 eligibility of a life care facility that qualifies as a
6 cooperative to receive the benefits provided by this Section by
7 use of an affidavit, application, visual inspection,
8 questionnaire, or other reasonable method in order to insure
9 that the tax savings resulting from the exemption are credited
10 by the management firm to the apportioned tax liability of each
11 qualifying resident. The Chief County Assessment Officer may
12 request reasonable proof that the management firm has so
13 credited that exemption.
14     Except as provided in this Section, all information
15 received by the chief county assessment officer or the
16 Department from applications filed under this Section, or from
17 any investigation conducted under the provisions of this
18 Section, shall be confidential, except for official purposes or
19 pursuant to official procedures for collection of any State or
20 local tax or enforcement of any civil or criminal penalty or
21 sanction imposed by this Act or by any statute or ordinance
22 imposing a State or local tax. Any person who divulges any such
23 information in any manner, except in accordance with a proper
24 judicial order, is guilty of a Class A misdemeanor.
25     Nothing contained in this Section shall prevent the
26 Director or chief county assessment officer from publishing or
27 making available reasonable statistics concerning the
28 operation of the exemption contained in this Section in which
29 the contents of claims are grouped into aggregates in such a
30 way that information contained in any individual claim shall
31 not be disclosed.
32     (d) Each Chief County Assessment Officer shall annually
33 publish a notice of availability of the exemption provided
34 under this Section. The notice shall be published at least 60

 

 

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1 days but no more than 75 days prior to the date on which the
2 application must be submitted to the Chief County Assessment
3 Officer of the county in which the property is located. The
4 notice shall appear in a newspaper of general circulation in
5 the county.
6     Notwithstanding Sections 6 and 8 of the State Mandates Act,
7 no reimbursement by the State is required for the
8 implementation of any mandate created by this Section.
9 (Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
10 eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
11 90-655, eff. 7-30-98; 91-45, eff. 6-30-99; 91-56, eff. 6-30-99;
12 91-819, eff. 6-13-00.)
 
13     (35 ILCS 200/15-175)
14     Sec. 15-175. General homestead exemption. Except as
15 provided in Section 15-176, homestead property is entitled to
16 an annual homestead exemption limited, except as described here
17 with relation to cooperatives, to a reduction in the equalized
18 assessed value of homestead property equal to the increase in
19 equalized assessed value for the current assessment year above
20 the equalized assessed value of the property for 1977, up to
21 the maximum reduction set forth below. If however, the 1977
22 equalized assessed value upon which taxes were paid is
23 subsequently determined by local assessing officials, the
24 Property Tax Appeal Board, or a court to have been excessive,
25 the equalized assessed value which should have been placed on
26 the property for 1977 shall be used to determine the amount of
27 the exemption.
28     Except as provided in Section 15-176, the maximum reduction
29 before taxable year 2004 shall be $4,500 in counties with
30 3,000,000 or more inhabitants and $3,500 in all other counties.
31 Except as provided in Section 15-176, for taxable years 2004
32 and thereafter, the maximum reduction shall be $5,000 in all
33 counties. If a county has elected to subject itself to the

 

 

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1 provisions of Section 15-176 as provided in subsection (k) of
2 that Section, then, for the first taxable year only after the
3 provisions of Section 15-176 no longer apply, for owners (i)
4 who have not been granted a senior citizens assessment freeze
5 homestead exemption under Section 15-172 for the taxable year
6 and (ii) whose qualified property has an assessed valuation
7 that has increased by more than 20% over the previous assessed
8 valuation of the property, there shall be an additional
9 exemption of $5,000 for owners with a household income of
10 $30,000 or less. For purposes of this paragraph, "household
11 income" has the meaning set forth in this Section 15-175.
12     In counties with fewer than 3,000,000 inhabitants, if,
13 based on the most recent assessment, the equalized assessed
14 value of the homestead property for the current assessment year
15 is greater than the equalized assessed value of the property
16 for 1977, the owner of the property shall automatically receive
17 the exemption granted under this Section in an amount equal to
18 the increase over the 1977 assessment up to the maximum
19 reduction set forth in this Section.
20     If in any assessment year beginning with the 2000
21 assessment year, homestead property has a pro-rata valuation
22 under Section 9-180 resulting in an increase in the assessed
23 valuation, a reduction in equalized assessed valuation equal to
24 the increase in equalized assessed value of the property for
25 the year of the pro-rata valuation above the equalized assessed
26 value of the property for 1977 shall be applied to the property
27 on a proportionate basis for the period the property qualified
28 as homestead property during the assessment year. The maximum
29 proportionate homestead exemption shall not exceed the maximum
30 homestead exemption allowed in the county under this Section
31 divided by 365 and multiplied by the number of days the
32 property qualified as homestead property.
33     "Homestead property" under this Section includes
34 residential property that is occupied by its owner or owners as

 

 

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1 his or their principal dwelling place, or that is a leasehold
2 interest on which a single family residence is situated, which
3 is occupied as a residence by a person who has an ownership
4 interest therein, legal or equitable or as a lessee, and on
5 which the person is liable for the payment of property taxes.
6 For land improved with an apartment building owned and operated
7 as a cooperative or a building which is a life care facility as
8 defined in Section 15-170 and considered to be a cooperative
9 under Section 15-170, the maximum reduction from the equalized
10 assessed value shall be limited to the increase in the value
11 above the equalized assessed value of the property for 1977, up
12 to the maximum reduction set forth above, multiplied by the
13 number of apartments or units occupied by a person or persons
14 who is liable, by contract with the owner or owners of record,
15 for paying property taxes on the property and is an owner of
16 record of a legal or equitable interest in the cooperative
17 apartment building, other than a leasehold interest. For
18 purposes of this Section, the term "life care facility" has the
19 meaning stated in Section 15-170.
20     "Household", as used in this Section, means the owner, the
21 spouse of the owner, and all persons using the residence of the
22 owner as their principal place of residence.
23     "Household income", as used in this Section, means the
24 combined income of the members of a household for the calendar
25 year preceding the taxable year.
26     "Income", as used in this Section, has the same meaning as
27 provided in Section 3.07 of the Senior Citizens and Disabled
28 Persons Property Tax Relief and Pharmaceutical Assistance Act,
29 except that "income" does not include veteran's benefits.
30     In a cooperative where a homestead exemption has been
31 granted, the cooperative association or its management firm
32 shall credit the savings resulting from that exemption only to
33 the apportioned tax liability of the owner who qualified for
34 the exemption. Any person who willfully refuses to so credit

 

 

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1 the savings shall be guilty of a Class B misdemeanor.
2     Where married persons maintain and reside in separate
3 residences qualifying as homestead property, each residence
4 shall receive 50% of the total reduction in equalized assessed
5 valuation provided by this Section.
6     In all counties with more than 3,000,000 inhabitants, the
7 assessor or chief county assessment officer may determine the
8 eligibility of residential property to receive the homestead
9 exemption and the amount of the exemption by application,
10 visual inspection, questionnaire or other reasonable methods.
11 The determination shall be made in accordance with guidelines
12 established by the Department, provided that the taxpayer
13 applying for an additional general exemption under this Section
14 shall submit to the chief county assessment officer an
15 application with an affidavit of the applicant's total
16 household income, age, marital status (and, if married, the
17 name and address of the applicant's spouse, if known), and
18 principal dwelling place of members of the household on January
19 1 of the taxable year. The Department shall issue guidelines
20 establishing a method for verifying the accuracy of the
21 affidavits filed by applicants under this paragraph. The
22 applications shall be clearly marked as applications for the
23 Additional General Homestead Exemption.
24     In counties with fewer than 3,000,000 inhabitants, in the
25 event of a sale of homestead property the homestead exemption
26 shall remain in effect for the remainder of the assessment year
27 of the sale. The assessor or chief county assessment officer
28 may require the new owner of the property to apply for the
29 homestead exemption for the following assessment year.
30     Notwithstanding Sections 6 and 8 of the State Mandates Act,
31 no reimbursement by the State is required for the
32 implementation of any mandate created by this Section.
33 (Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97;
34 90-655, eff. 7-30-98; 91-346, eff. 7-29-99.)
 

 

 

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1     (35 ILCS 200/15-176 new)
2     Sec. 15-176. Alternative general homestead exemption.
3     (a) For the assessment years as determined under subsection
4 (j), in any county that has elected, by an ordinance in
5 accordance with subsection (k), to be subject to the provisions
6 of this Section in lieu of the provisions of Section 15-175,
7 homestead property is entitled to an annual homestead exemption
8 equal to a reduction in the property's equalized assessed value
9 calculated as provided in this Section.
10     (b) As used in this Section:
11         (1) "Assessor" means the supervisor of assessments or
12 the chief county assessment officer of each county.
13         (2) "Adjusted homestead value" means the lesser of the
14 following values:
15             (A) The property's base homestead value increased
16 by 7% for each tax year after the base year through and
17 including the current tax year, or, if the property is
18 sold or ownership is otherwise transferred, the
19 property's base homestead value increased by 7% for
20 each tax year after the year of the sale or transfer
21 through and including the current tax year. The
22 increase by 7% each year is an increase by 7% over the
23 prior year.
24             (B) The property's equalized assessed value for
25 the current tax year minus (i) $4,500 in Cook County or
26 $3,500 in all other counties in tax year 2003 or (ii)
27 $5,000 in all counties in tax year 2004 and thereafter.
28         (3) "Base homestead value".
29             (A) Except as provided in subdivision ((b)(3)(B),
30 "base homestead value" means the equalized assessed
31 value of the property for the base year prior to
32 exemptions, minus (i) $4,500 in Cook County or $3,500
33 in all other counties in tax year 2003 or (ii) $5,000

 

 

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1 in all counties in tax year 2004 and thereafter,
2 provided that it was assessed for that year as
3 residential property qualified for any of the
4 homestead exemptions under Sections 15-170 through
5 15-175 of this Code, then in force, and further
6 provided that the property's assessment was not based
7 on a reduced assessed value resulting from a temporary
8 irregularity in the property for that year. Except as
9 provided in subdivision (b)(3)(B), if the property did
10 not have a residential equalized assessed value for the
11 base year, then "base homestead value" means the base
12 homestead value established by the assessor under
13 subsection (c).
14             (B) If the property is sold or ownership is
15 otherwise transferred, other than sales or transfers
16 between spouses or between a parent and a child, "base
17 homestead value" means the equalized assessed value of
18 the property at the time of the sale or transfer prior
19 to exemptions, minus (i) $4,500 in Cook County or
20 $3,500 in all other counties in tax year 2003 or (ii)
21 $5,000 in all counties in tax year 2004 and thereafter,
22 provided that it was assessed as residential property
23 qualified for any of the homestead exemptions under
24 Sections 15-170 through 15-175 of this Code, then in
25 force, and further provided that the property's
26 assessment was not based on a reduced assessed value
27 resulting from a temporary irregularity in the
28 property.
29         (3.5) "Base year" means (i) tax year 2002 in Cook
30 County or (ii) tax year 2002 or 2003 in all other counties
31 in accordance with the designation made by the county as
32 provided in subsection (k).
33         (4) "Current tax year" means the tax year for which the
34 exemption under this Section is being applied.

 

 

09300SB2112ham001 - 26 - LRB093 13600 MKM 50272 a

1         (5) "Equalized assessed value" means the property's
2 assessed value as equalized by the Department.
3         (6) "Homestead" or "homestead property" means:
4             (A) Residential property that as of January 1 of
5 the tax year is occupied by its owner or owners as his,
6 her, or their principal dwelling place, or that is a
7 leasehold interest on which a single family residence
8 is situated, that is occupied as a residence by a
9 person who has a legal or equitable interest therein
10 evidenced by a written instrument, as an owner or as a
11 lessee, and on which the person is liable for the
12 payment of property taxes. Residential units in an
13 apartment building owned and operated as a
14 cooperative, or as a life care facility, which are
15 occupied by persons who hold a legal or equitable
16 interest in the cooperative apartment building or life
17 care facility as owners or lessees, and who are liable
18 by contract for the payment of property taxes, shall be
19 included within this definition of homestead property.
20             (B) A homestead includes the dwelling place,
21 appurtenant structures, and so much of the surrounding
22 land constituting the parcel on which the dwelling
23 place is situated as is used for residential purposes.
24 If the assessor has established a specific legal
25 description for a portion of property constituting the
26 homestead, then the homestead shall be limited to the
27 property within that description.
28         (7) "Life care facility" means a facility as defined in
29 Section 2 of the Life Care Facilities Act.
30     (c) If the property did not have a residential equalized
31 assessed value for the base year as provided in subdivision
32 (b)(3)(A) of this Section, then the assessor shall first
33 determine an initial value for the property by comparison with
34 assessed values for the base year of other properties having

 

 

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1 physical and economic characteristics similar to those of the
2 subject property, so that the initial value is uniform in
3 relation to assessed values of those other properties for the
4 base year. The product of the initial value multiplied by the
5 equalized factor for the base year for homestead properties in
6 that county, less (i) $4,500 in Cook County or $3,500 in all
7 other counties in tax year 2003 or (ii) $5,000 in all counties
8 in tax year 2004 and thereafter , is the base homestead value.
9     For any tax year for which the assessor determines or
10 adjusts an initial value and hence a base homestead value under
11 this subsection (c), the initial value shall be subject to
12 review by the same procedures applicable to assessed values
13 established under this Code for that tax year.
14     (d) The base homestead value shall remain constant, except
15 that the assessor may revise it under the following
16 circumstances:
17         (1) If the equalized assessed value of a homestead
18 property for the current tax year is less than the previous
19 base homestead value for that property, then the current
20 equalized assessed value (provided it is not based on a
21 reduced assessed value resulting from a temporary
22 irregularity in the property) shall become the base
23 homestead value in subsequent tax years.
24         (2) For any year in which new buildings, structures, or
25 other improvements are constructed on the homestead
26 property that would increase its assessed value, the
27 assessor shall adjust the base homestead value as provided
28 in subsection (c) of this Section with due regard to the
29 value added by the new improvements.
30         (3) If the property is sold or ownership is otherwise
31 transferred, the base homestead value of the property shall
32 be adjusted as provided in subdivision (b)(3)(B). This item
33 (3) does not apply to sales or transfers between spouses or
34 between a parent and a child.

 

 

09300SB2112ham001 - 28 - LRB093 13600 MKM 50272 a

1     (e) The amount of the exemption under this Section is the
2 equalized assessed value of the homestead property for the
3 current tax year, minus the adjusted homestead value, with the
4 following exceptions:
5         (1) The exemption under this Section shall not exceed
6 $20,000 for any taxable year.
7         (2) In the case of homestead property that also
8 qualifies for the exemption under Section 15-172, the
9 property is entitled to the exemption under this Section,
10 limited to the amount of (i) $4,500 in Cook County or
11 $3,500 in all other counties in tax year 2003 or (ii)
12 $5,000 in all counties in tax year 2004 and thereafter.
13     (f) In the case of an apartment building owned and operated
14 as a cooperative, or as a life care facility, that contains
15 residential units that qualify as homestead property under this
16 Section, the maximum cumulative exemption amount attributed to
17 the entire building or facility shall not exceed the sum of the
18 exemptions calculated for each qualified residential unit. The
19 cooperative association, management firm, or other person or
20 entity that manages or controls the cooperative apartment
21 building or life care facility shall credit the exemption
22 attributable to each residential unit only to the apportioned
23 tax liability of the owner or other person responsible for
24 payment of taxes as to that unit. Any person who willfully
25 refuses to so credit the exemption is guilty of a Class B
26 misdemeanor.
27     (g) When married persons maintain separate residences, the
28 exemption provided under this Section shall be claimed by only
29 one such person and for only one residence.
30     (h) In the event of a sale or other transfer in ownership
31 of the homestead property, the exemption under this Section
32 shall remain in effect for the remainder of the tax year in
33 which the sale or transfer occurs, but (other than for sales or
34 transfers between spouses or between a parent and a child)

 

 

09300SB2112ham001 - 29 - LRB093 13600 MKM 50272 a

1 shall be calculated using the new base homestead value as
2 provided in subdivision (b)(3)(B). The assessor may require the
3 new owner of the property to apply for the exemption in the
4 following year.
5     (i) The assessor may determine whether property qualifies
6 as a homestead under this Section by application, visual
7 inspection, questionnaire, or other reasonable methods. Each
8 year, at the time the assessment books are certified to the
9 county clerk by the board of review, the assessor shall furnish
10 to the county clerk a list of the properties qualified for the
11 homestead exemption under this Section. The list shall note the
12 base homestead value of each property to be used in the
13 calculation of the exemption for the current tax year.
14     (j) In counties with 3,000,000 or more inhabitants, the
15 provisions of this Section apply as follows:
16         (1) If the general assessment year for the property is
17 2003, this Section applies for assessment years 2003, 2004,
18 and 2005. Thereafter, the provisions of Section 15-175
19 apply.
20         (2) If the general assessment year for the property is
21 2004, this Section applies for assessment years 2004, 2005,
22 and 2006. Thereafter, the provisions of Section 15-175
23 apply.
24         (3) If the general assessment year for the property is
25 2005, this Section applies for assessment years 2005, 2006,
26 and 2007. Thereafter, the provisions of Section 15-175
27 apply.
28     In counties with less than 3,000,000 inhabitants, this
29 Section applies for assessment years (i) 2003, 2004, and 2005
30 if 2002 is the designated base year or (ii) 2004, 2005, and
31 2006 if 2003 is the designated base year. Thereafter, the
32 provisions of Section 15-175 apply.
33     (k) To be subject to the provisions of this Section in lieu
34 of Section 15-175, a county must adopt an ordinance to subject

 

 

09300SB2112ham001 - 30 - LRB093 13600 MKM 50272 a

1 itself to the provisions of this Section within 6 months after
2 the effective date of this amendatory Act of the 93rd General
3 Assembly. In a county other than Cook County, the ordinance
4 must designate either tax year 2002 or tax year 2003 as the
5 base year.
6     (l) Notwithstanding Sections 6 and 8 of the State Mandates
7 Act, no reimbursement by the State is required for the
8 implementation of any mandate created by this Section.
 
9     (35 ILCS 200/15-180)
10     Sec. 15-180. Homestead improvements. Homestead properties
11 that have been improved and residential structures on homestead
12 property that have been rebuilt following a catastrophic event
13 are entitled to a homestead improvement exemption, limited to
14 $30,000 per year through December 31, 1997, and $45,000
15 beginning January 1, 1998 and through December 31, 2003, and
16 $75,000 per year for that homestead property beginning January
17 1, 2004 and thereafter, in fair cash value, when that property
18 is owned and used exclusively for a residential purpose and
19 upon demonstration that a proposed increase in assessed value
20 is attributable solely to a new improvement of an existing
21 structure or the rebuilding of a residential structure
22 following a catastrophic event. To be eligible for an exemption
23 under this Section after a catastrophic event, the residential
24 structure must be rebuilt within 2 years after the catastrophic
25 event. The exemption for rebuilt structures under this Section
26 applies to the increase in value of the rebuilt structure over
27 the value of the structure before the catastrophic event. The
28 amount of the exemption shall be limited to the fair cash value
29 added by the new improvement or rebuilding and shall continue
30 for 4 years from the date the improvement or rebuilding is
31 completed and occupied, or until the next following general
32 assessment of that property, whichever is later.
33     A proclamation of disaster by the President of the United

 

 

09300SB2112ham001 - 31 - LRB093 13600 MKM 50272 a

1 States or Governor of the State of Illinois is not a
2 prerequisite to the classification of an occurrence as a
3 catastrophic event under this Section. A "catastrophic event"
4 may include an occurrence of widespread or severe damage or
5 loss of property resulting from any catastrophic cause
6 including but not limited to fire, including arson (provided
7 the fire was not caused by the willful action of an owner or
8 resident of the property), flood, earthquake, wind, storm,
9 explosion, or extended periods of severe inclement weather. In
10 the case of a residential structure affected by flooding, the
11 structure shall not be eligible for this homestead improvement
12 exemption unless it is located within a local jurisdiction
13 which is participating in the National Flood Insurance Program.
14     In counties of less than 3,000,000 inhabitants, in addition
15 to the notice requirement under Section 12-30, a supervisor of
16 assessments, county assessor, or township or multi-township
17 assessor responsible for adding an assessable improvement to a
18 residential property's assessment shall either notify a
19 taxpayer whose assessment has been changed since the last
20 preceding assessment that he or she may be eligible for the
21 exemption provided under this Section or shall grant the
22 exemption automatically.
23     Beginning January 1, 1999, in counties of 3,000,000 or more
24 inhabitants, an application for a homestead improvement
25 exemption for a residential structure that has been rebuilt
26 following a catastrophic event must be submitted to the Chief
27 County Assessment Officer with a valuation complaint and a copy
28 of the building permit to rebuild the structure. The Chief
29 County Assessment Officer may require additional documentation
30 which must be provided by the applicant.
31     Notwithstanding Sections 6 and 8 of the State Mandates Act,
32 no reimbursement by the State is required for the
33 implementation of any mandate created by this Section.
34 (Source: P.A. 89-595, eff. 1-1-97; 89-690, eff. 6-1-97; 90-14,

 

 

09300SB2112ham001 - 32 - LRB093 13600 MKM 50272 a

1 eff. 7-1-97; 90-186, eff. 7-24-97; 90-655, eff. 7-30-98;
2 90-704, eff. 8-7-98.)
 
3     (35 ILCS 200/20-178)
4     Sec. 20-178. Certificate of error; refund; interest. When
5 the county collector makes any refunds due on certificates of
6 error issued under Sections 14-15 through 14-25 that have been
7 either certified or adjudicated, the county collector shall pay
8 the taxpayer interest on the amount of the refund at the rate
9 of 0.5% per month.
10     No interest shall be due under this Section for any time
11 prior to 60 days after the effective date of this amendatory
12 Act of the 91st General Assembly. For certificates of error
13 issued prior to the effective date of this amendatory Act of
14 the 91st General Assembly, the county collector shall pay the
15 taxpayer interest from 60 days after the effective date of this
16 amendatory Act of the 91st General Assembly until the date the
17 refund is paid. For certificates of error issued on or after
18 the effective date of this amendatory Act of the 91st General
19 Assembly, interest shall be paid from 60 days after the
20 certificate of error is issued by the chief county assessment
21 officer to the date the refund is made. To cover the cost of
22 interest, the county collector shall proportionately reduce
23 the distribution of taxes collected for each taxing district in
24 which the property is situated.
25     This Section shall not apply to any certificate of error
26 granting a homestead exemption under Section 15-170, 15-172, or
27 15-175, or 15-176.
28 (Source: P.A. 91-393, eff. 7-30-99.)
29     Section 13. The Longtime Owner-Occupant Property Tax
30 Relief Act is amended by changing Section 20 as follows:
 
31     (35 ILCS 250/20)

 

 

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1     Sec. 20. Conditions of deferral or exemption.
2     (a) Any deferral or exemption of payment of an increase in
3 real property taxes granted under this Act shall be limited to
4 real property that meets both of the following conditions:
5         (1) The property is owned and occupied by a longtime
6 owner-occupant.
7         (2) The property is the principal residence and
8 domicile of the longtime owner-occupant.
9     The corporate authorities of a county, by ordinance or
10 resolution, may impose additional criteria for qualifying for a
11 deferral or exemption under this Act including, but not limited
12 to, (i) requiring the owner-occupant to have owned and occupied
13 the same dwelling place as principal residence and domicile for
14 a period of more than 10 years, (ii) establishing age criteria
15 for eligibility of an owner-occupant, and (iii) establishing
16 income criteria for eligibility of an owner-occupant. A
17 deferral or exemption, or combination thereof, under an
18 ordinance or resolution adopted pursuant to this Act, may not
19 exceed $20,000 in equalized assessed value per tax year.
20     (b) No penalties or interest shall accrue on the portion of
21 any deferral granted under this Act.
22     (c) Except as provided in subsection (d) of Section 15,
23 school districts and municipalities within a county to which
24 this Act applies may determine whether financial need, age, or
25 both, of the longtime owner-occupant shall be used to determine
26 eligibility.
27 (Source: P.A. 90-648, eff. 7-24-98.)
28     Section 15. The County Economic Development Project Area
29 Property Tax Allocation Act is amended by changing Section 6 as
30 follows:
 
31     (55 ILCS 85/6)   (from Ch. 34, par. 7006)
32     Sec. 6. Filing with county clerk; certification of initial

 

 

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

 

 

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1 project area by including in that amount the lower of the
2 current equalized assessed value or the certified "total
3 initial equalized assessed value" of all taxable real property
4 in such area. The rate percent of tax determined shall be
5 extended to the current equalized assessed value of all
6 property in the economic development project area in the same
7 manner as the rate percent of tax is extended to all other
8 taxable property in the taxing district. The method of
9 allocating taxes established under this Section shall
10 terminate when the county adopts an ordinance dissolving the
11 special tax allocation fund for the economic development
12 project area. This Act shall not be construed as relieving
13 property owners within an economic development project area
14 from paying a uniform rate of taxes upon the current equalized
15 assessed value of their taxable property as provided in the
16 Property Tax Code.
17 (Source: P.A. 88-670, eff. 12-2-94.)
18     Section 20. The County Economic Development Project Area
19 Tax Increment Allocation Act of 1991 is amended by changing
20 Section 45 as follows:
 
21     (55 ILCS 90/45)   (from Ch. 34, par. 8045)
22     Sec. 45. Filing with county clerk; certification of initial
23 equalized assessed value.
24     (a) A county that has by ordinance approved an economic
25 development plan, established an economic development project
26 area, and adopted tax increment allocation financing for that
27 area shall file certified copies of the ordinance or ordinances
28 with the county clerk. Upon receiving the ordinance or
29 ordinances, the county clerk shall immediately determine (i)
30 the most recently ascertained equalized assessed value of each
31 lot, block, tract, or parcel of real property within the
32 economic development project area from which shall be deducted

 

 

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1 the homestead exemptions provided by Sections 15-170, and
2 15-175, and 15-176 of the Property Tax Code (that value being
3 the "initial equalized assessed value" of each such piece of
4 property) and (ii) the total equalized assessed value of all
5 taxable real property within the economic development project
6 area by adding together the most recently ascertained equalized
7 assessed value of each taxable lot, block, tract, or parcel of
8 real property within the economic development project area,
9 from which shall be deducted the homestead exemptions provided
10 by Sections 15-170, and 15-175, and 15-176 of the Property Tax
11 Code, and shall certify that amount as the "total initial
12 equalized assessed value" of the taxable real property within
13 the economic development project area.
14     (b) After the county clerk has certified the "total initial
15 equalized assessed value" of the taxable real property in the
16 economic development project area, then in respect to every
17 taxing district containing an economic development project
18 area, the county clerk or any other official required by law to
19 ascertain the amount of the equalized assessed value of all
20 taxable property within the taxing district for the purpose of
21 computing the rate per cent of tax to be extended upon taxable
22 property within the taxing district shall, in every year that
23 tax increment allocation financing is in effect, ascertain the
24 amount of value of taxable property in an economic development
25 project area by including in that amount the lower of the
26 current equalized assessed value or the certified "total
27 initial equalized assessed value" of all taxable real property
28 in the area. The rate per cent of tax determined shall be
29 extended to the current equalized assessed value of all
30 property in the economic development project area in the same
31 manner as the rate per cent of tax is extended to all other
32 taxable property in the taxing district. The method of
33 extending taxes established under this Section shall terminate
34 when the county adopts an ordinance dissolving the special tax

 

 

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1 allocation fund for the economic development project area. This
2 Act shall not be construed as relieving property owners within
3 an economic development project area from paying a uniform rate
4 of taxes upon the current equalized assessed value of their
5 taxable property as provided in the Property Tax Code.
6 (Source: P.A. 87-1; 88-670, eff. 12-2-94.)
7     Section 25. The Illinois Municipal Code is amended by
8 changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as
9 follows:
 
10     (65 ILCS 5/11-74.4-8)   (from Ch. 24, par. 11-74.4-8)
11     Sec. 11-74.4-8. Tax increment allocation financing. A
12 municipality may not adopt tax increment financing in a
13 redevelopment project area after the effective date of this
14 amendatory Act of 1997 that will encompass an area that is
15 currently included in an enterprise zone created under the
16 Illinois Enterprise Zone Act unless that municipality,
17 pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
18 amends the enterprise zone designating ordinance to limit the
19 eligibility for tax abatements as provided in Section 5.4.1 of
20 the Illinois Enterprise Zone Act. A municipality, at the time a
21 redevelopment project area is designated, may adopt tax
22 increment allocation financing by passing an ordinance
23 providing that the ad valorem taxes, if any, arising from the
24 levies upon taxable real property in such redevelopment project
25 area by taxing districts and tax rates determined in the manner
26 provided in paragraph (c) of Section 11-74.4-9 each year after
27 the effective date of the ordinance until redevelopment project
28 costs and all municipal obligations financing redevelopment
29 project costs incurred under this Division have been paid shall
30 be divided as follows:
31     (a) That portion of taxes levied upon each taxable lot,
32 block, tract or parcel of real property which is attributable

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1 1993, that extension shall not extend the property tax
2 increment allocation financing authorized by this Section.
3 Thereafter the rates of the taxing districts shall be extended
4 and taxes levied, collected and distributed in the manner
5 applicable in the absence of the adoption of tax increment
6 allocation financing.
7     Nothing in this Section shall be construed as relieving
8 property in such redevelopment project areas from being
9 assessed as provided in the Property Tax Code or as relieving
10 owners of such property from paying a uniform rate of taxes, as
11 required by Section 4 of Article 9 of the Illinois
12 Constitution.
13 (Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.)
 
14     (65 ILCS 5/11-74.4-9)   (from Ch. 24, par. 11-74.4-9)
15     Sec. 11-74.4-9. Equalized assessed value of property.
16     (a) If a municipality by ordinance provides for tax
17 increment allocation financing pursuant to Section 11-74.4-8,
18 the county clerk immediately thereafter shall determine (1) the
19 most recently ascertained equalized assessed value of each lot,
20 block, tract or parcel of real property within such
21 redevelopment project area from which shall be deducted the
22 homestead exemptions provided by Sections 15-170, and 15-175,
23 and 15-176 of the Property Tax Code, which value shall be the
24 "initial equalized assessed value" of each such piece of
25 property, and (2) the total equalized assessed value of all
26 taxable real property within such redevelopment project area by
27 adding together the most recently ascertained equalized
28 assessed value of each taxable lot, block, tract, or parcel of
29 real property within such project area, from which shall be
30 deducted the homestead exemptions provided by Sections 15-170,
31 and 15-175, and 15-176 of the Property Tax Code, and shall
32 certify such amount as the "total initial equalized assessed
33 value" of the taxable real property within such project area.

 

 

09300SB2112ham001 - 45 - LRB093 13600 MKM 50272 a

1     (b) In reference to any municipality which has adopted tax
2 increment financing after January 1, 1978, and in respect to
3 which the county clerk has certified the "total initial
4 equalized assessed value" of the property in the redevelopment
5 area, the municipality may thereafter request the clerk in
6 writing to adjust the initial equalized value of all taxable
7 real property within the redevelopment project area by
8 deducting therefrom the exemptions provided for by Sections
9 15-170, and 15-175, and 15-176 of the Property Tax Code
10 applicable to each lot, block, tract or parcel of real property
11 within such redevelopment project area. The county clerk shall
12 immediately after the written request to adjust the total
13 initial equalized value is received determine the total
14 homestead exemptions in the redevelopment project area
15 provided by Sections 15-170, and 15-175, and 15-176 of the
16 Property Tax Code by adding together the homestead exemptions
17 provided by said Sections on each lot, block, tract or parcel
18 of real property within such redevelopment project area and
19 then shall deduct the total of said exemptions from the total
20 initial equalized assessed value. The county clerk shall then
21 promptly certify such amount as the "total initial equalized
22 assessed value as adjusted" of the taxable real property within
23 such redevelopment project area.
24     (c) After the county clerk has certified the "total initial
25 equalized assessed value" of the taxable real property in such
26 area, then in respect to every taxing district containing a
27 redevelopment project area, the county clerk or any other
28 official required by law to ascertain the amount of the
29 equalized assessed value of all taxable property within such
30 district for the purpose of computing the rate per cent of tax
31 to be extended upon taxable property within such district,
32 shall in every year that tax increment allocation financing is
33 in effect ascertain the amount of value of taxable property in
34 a redevelopment project area by including in such amount the

 

 

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

 

 

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

 

 

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1 computing the percentage rate of tax to be extended upon
2 taxable property within the district, shall in every year that
3 tax increment allocation financing is in effect determine the
4 total equalized assessed value of taxable property in a
5 redevelopment project area by including in that amount the
6 lower of the current equalized assessed value or the certified
7 total initial equalized assessed value or, if the total of
8 updated equalized assessed value has been certified, the total
9 updated initial equalized assessed value of all taxable real
10 property in the redevelopment project area. After he has
11 certified the total initial equalized assessed value he shall
12 in the year of that certification, if tax rates have not been
13 extended, and in every subsequent year that tax increment
14 allocation financing is in effect, determine the amount of
15 equalized assessed value of taxable property in a redevelopment
16 project area by including in that amount the lower of the
17 current total equalized assessed value or the certified total
18 initial equalized assessed value or, if the total of updated
19 initial equalized assessed values have been certified, the
20 total updated initial equalized assessed value of all taxable
21 real property in the redevelopment project area.
22     (d) The percentage rate of tax determined shall be extended
23 on the current equalized assessed value of all property in the
24 redevelopment project area in the same manner as the rate per
25 cent of tax is extended to all other taxable property in the
26 taxing district. The method of extending taxes established
27 under this Section shall terminate when the municipality adopts
28 an ordinance dissolving the special tax allocation fund for the
29 redevelopment project area. This Law shall not be construed as
30 relieving property owners within a redevelopment project area
31 from paying a uniform rate of taxes upon the current equalized
32 assessed value of their taxable property as provided in the
33 Property Tax Code.
34 (Source: P.A. 88-537; 88-670, eff. 12-2-94.)
1     Section 30. The Economic Development Project Area Tax
2 Increment Allocation Act of 1995 is amended by changing Section
3 45 as follows:
 
4     (65 ILCS 110/45)
5     Sec. 45. Filing with county clerk; certification of initial
6 equalized assessed value.
7     (a) A municipality that has by ordinance approved an
8 economic development plan, established an economic development
9 project area, and adopted tax increment allocation financing
10 for that area shall file certified copies of the ordinance or
11 ordinances with the county clerk. Upon receiving the ordinance
12 or ordinances, the county clerk shall immediately determine (i)
13 the most recently ascertained equalized assessed value of each
14 lot, block, tract, or parcel of real property within the
15 economic development project area from which shall be deducted
16 the homestead exemptions provided by Sections 15-170, and
17 15-175, and 15-176 of the Property Tax Code (that value being
18 the "initial equalized assessed value" of each such piece of
19 property) and (ii) 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 the economic development project area,
24 from which shall be deducted the homestead exemptions provided
25 by Sections 15-170, and 15-175, and 15-176 of the Property Tax
26 Code, and shall certify that amount as the "total initial
27 equalized assessed value" of the taxable real property within
28 the economic development project area.
29     (b) After the county clerk has certified the "total initial
30 equalized assessed value" of the taxable real property in the
31 economic development project area, then in respect to every
32 taxing district containing an economic development project

 

 

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1 area, the county clerk or any other official required by law to
2 ascertain the amount of the equalized assessed value of all
3 taxable property within the taxing district for the purpose of
4 computing the rate per cent of tax to be extended upon taxable
5 property within the taxing district shall, in every year that
6 tax increment allocation financing is in effect, ascertain the
7 amount of value of taxable property in an economic development
8 project area by including in that amount the lower of the
9 current equalized assessed value or the certified "total
10 initial equalized assessed value" of all taxable real property
11 in the area. The rate per cent of tax determined shall be
12 extended to the current equalized assessed value of all
13 property in the economic development project area in the same
14 manner as the rate per cent of tax is extended to all other
15 taxable property in the taxing district. The method of
16 extending taxes established under this Section shall terminate
17 when the municipality adopts an ordinance dissolving the
18 special tax allocation fund for the economic development
19 project area. This Act shall not be construed as relieving
20 owners or lessees of property within an economic development
21 project area from paying a uniform rate of taxes upon the
22 current equalized assessed value of their taxable property as
23 provided in the Property Tax Code.
24 (Source: P.A. 89-176, eff. 1-1-96.)
25     Section 35. The School Code is amended by changing Section
26 18-8.05 as follows:
 
27     (105 ILCS 5/18-8.05)
28     Sec. 18-8.05. Basis for apportionment of general State
29 financial aid and supplemental general State aid to the common
30 schools for the 1998-1999 and subsequent school years.
 
31 (A) General Provisions.

 

 

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1     (1) The provisions of this Section apply to the 1998-1999
2 and subsequent school years. The system of general State
3 financial aid provided for in this Section is designed to
4 assure that, through a combination of State financial aid and
5 required local resources, the financial support provided each
6 pupil in Average Daily Attendance equals or exceeds a
7 prescribed per pupil Foundation Level. This formula approach
8 imputes a level of per pupil Available Local Resources and
9 provides for the basis to calculate a per pupil level of
10 general State financial aid that, when added to Available Local
11 Resources, equals or exceeds the Foundation Level. The amount
12 of per pupil general State financial aid for school districts,
13 in general, varies in inverse relation to Available Local
14 Resources. Per pupil amounts are based upon each school
15 district's Average Daily Attendance as that term is defined in
16 this Section.
17     (2) In addition to general State financial aid, school
18 districts with specified levels or concentrations of pupils
19 from low income households are eligible to receive supplemental
20 general State financial aid grants as provided pursuant to
21 subsection (H). The supplemental State aid grants provided for
22 school districts under subsection (H) shall be appropriated for
23 distribution to school districts as part of the same line item
24 in which the general State financial aid of school districts is
25 appropriated under this Section.
26     (3) To receive financial assistance under this Section,
27 school districts are required to file claims with the State
28 Board of Education, subject to the following requirements:
29         (a) Any school district which fails for any given
30 school year to maintain school as required by law, or to
31 maintain a recognized school is not eligible to file for
32 such school year any claim upon the Common School Fund. In
33 case of nonrecognition of one or more attendance centers in
34 a school district otherwise operating recognized schools,

 

 

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

 

 

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

 

 

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1 thereafter, the Foundation Level of support is $4,810 or such
2 greater amount as may be established by law by the General
3 Assembly.
 
4 (C) Average Daily Attendance.
5     (1) For purposes of calculating general State aid pursuant
6 to subsection (E), an Average Daily Attendance figure shall be
7 utilized. The Average Daily Attendance figure for formula
8 calculation purposes shall be the monthly average of the actual
9 number of pupils in attendance of each school district, as
10 further averaged for the best 3 months of pupil attendance for
11 each school district. In compiling the figures for the number
12 of pupils in attendance, school districts and the State Board
13 of Education shall, for purposes of general State aid funding,
14 conform attendance figures to the requirements of subsection
15 (F).
16     (2) The Average Daily Attendance figures utilized in
17 subsection (E) shall be the requisite attendance data for the
18 school year immediately preceding the school year for which
19 general State aid is being calculated or the average of the
20 attendance data for the 3 preceding school years, whichever is
21 greater. The Average Daily Attendance figures utilized in
22 subsection (H) shall be the requisite attendance data for the
23 school year immediately preceding the school year for which
24 general State aid is being calculated.
 
25 (D) Available Local Resources.
26     (1) For purposes of calculating general State aid pursuant
27 to subsection (E), a representation of Available Local
28 Resources per pupil, as that term is defined and determined in
29 this subsection, shall be utilized. Available Local Resources
30 per pupil shall include a calculated dollar amount representing
31 local school district revenues from local property taxes and
32 from Corporate Personal Property Replacement Taxes, expressed

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1 this Section is less than the amount of general State aid
2 allocated to the district for the 1998-1999 school year under
3 these subsections, then the general State aid of the district
4 for the 1999-2000 school year only shall be increased by the
5 difference between these amounts. The total payments made under
6 this paragraph (5) shall not exceed $14,000,000. Claims shall
7 be prorated if they exceed $14,000,000.
 
8 (H) Supplemental General State Aid.
9     (1) In addition to the general State aid a school district
10 is allotted pursuant to subsection (E), qualifying school
11 districts shall receive a grant, paid in conjunction with a
12 district's payments of general State aid, for supplemental
13 general State aid based upon the concentration level of
14 children from low-income households within the school
15 district. Supplemental State aid grants provided for school
16 districts under this subsection shall be appropriated for
17 distribution to school districts as part of the same line item
18 in which the general State financial aid of school districts is
19 appropriated under this Section. If the appropriation in any
20 fiscal year for general State aid and supplemental general
21 State aid is insufficient to pay the amounts required under the
22 general State aid and supplemental general State aid
23 calculations, then the State Board of Education shall ensure
24 that each school district receives the full amount due for
25 general State aid and the remainder of the appropriation shall
26 be used for supplemental general State aid, which the State
27 Board of Education shall calculate and pay to eligible
28 districts on a prorated basis.
29     (1.5) This paragraph (1.5) applies only to those school
30 years preceding the 2003-2004 school year. For purposes of this
31 subsection (H), the term "Low-Income Concentration Level"
32 shall be the low-income eligible pupil count from the most
33 recently available federal census divided by the Average Daily

 

 

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

 

 

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

 

 

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1 immediately above shall be $1,273, $1,640, and $2,050,
2 respectively.
3     (2.5) Supplemental general State aid pursuant to this
4 subsection (H) shall be provided as follows for the 2002-2003
5 school year:
6         (a) For any school district with a Low Income
7 Concentration Level of less than 10%, the grant for each
8 school year shall be $355 multiplied by the low income
9 eligible pupil count.
10         (b) For any school district with a Low Income
11 Concentration Level of at least 10% and less than 20%, the
12 grant for each school year shall be $675 multiplied by the
13 low income eligible pupil count.
14         (c) For any school district with a Low Income
15 Concentration Level of at least 20% and less than 35%, the
16 grant for each school year shall be $1,330 multiplied by
17 the low income eligible pupil count.
18         (d) For any school district with a Low Income
19 Concentration Level of at least 35% and less than 50%, the
20 grant for each school year shall be $1,362 multiplied by
21 the low income eligible pupil count.
22         (e) For any school district with a Low Income
23 Concentration Level of at least 50% and less than 60%, the
24 grant for each school year shall be $1,680 multiplied by
25 the low income eligible pupil count.
26         (f) For any school district with a Low Income
27 Concentration Level of 60% or more, the grant for each
28 school year shall be $2,080 multiplied by the low income
29 eligible pupil count.
30     (2.10) Except as otherwise provided, supplemental general
31 State aid pursuant to this subsection (H) shall be provided as
32 follows for the 2003-2004 school year and each school year
33 thereafter:
34         (a) For any school district with a Low Income

 

 

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1 Concentration Level of 15% or less, the grant for each
2 school year shall be $355 multiplied by the low income
3 eligible pupil count.
4         (b) For any school district with a Low Income
5 Concentration Level greater than 15%, the grant for each
6 school year shall be $294.25 added to the product of $2,700
7 and the square of the Low Income Concentration Level, all
8 multiplied by the low income eligible pupil count.
9     For the 2003-2004 school year only, the grant shall be no
10 less than the grant for the 2002-2003 school year. For the
11 2004-2005 school year only, the grant shall be no less than the
12 grant for the 2002-2003 school year multiplied by 0.66. For the
13 2005-2006 school year only, the grant shall be no less than the
14 grant for the 2002-2003 school year multiplied by 0.33.
15     For the 2003-2004 school year only, the grant shall be no
16 greater than the grant received during the 2002-2003 school
17 year added to the product of 0.25 multiplied by the difference
18 between the grant amount calculated under subsection (a) or (b)
19 of this paragraph (2.10), whichever is applicable, and the
20 grant received during the 2002-2003 school year. For the
21 2004-2005 school year only, the grant shall be no greater than
22 the grant received during the 2002-2003 school year added to
23 the product of 0.50 multiplied by the difference between the
24 grant amount calculated under subsection (a) or (b) of this
25 paragraph (2.10), whichever is applicable, and the grant
26 received during the 2002-2003 school year. For the 2005-2006
27 school year only, the grant shall be no greater than the grant
28 received during the 2002-2003 school year added to the product
29 of 0.75 multiplied by the difference between the grant amount
30 calculated under subsection (a) or (b) of this paragraph
31 (2.10), whichever is applicable, and the grant received during
32 the 2002-2003 school year.
33     (3) School districts with an Average Daily Attendance of
34 more than 1,000 and less than 50,000 that qualify for

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1 Education Funding Advisory Board shall make such
2 recommendations to the General Assembly on January 1 of odd
3 numbered years, beginning January 1, 2001.
 
4 (N) (Blank).
 
5 (O) References.
6     (1) References in other laws to the various subdivisions of
7 Section 18-8 as that Section existed before its repeal and
8 replacement by this Section 18-8.05 shall be deemed to refer to
9 the corresponding provisions of this Section 18-8.05, to the
10 extent that those references remain applicable.
11     (2) References in other laws to State Chapter 1 funds shall
12 be deemed to refer to the supplemental general State aid
13 provided under subsection (H) of this Section.
14 (Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29,
15 eff. 7-1-01; 92-269, eff. 8-7-01; 92-604, eff. 7-1-02; 92-636,
16 eff. 7-11-02; 92-651, eff. 7-11-02; 93-21, eff. 7-1-03.)
17     Section 40. The Criminal Code of 1961 is amended by
18 changing Section 17A-1 as follows:
 
19     (720 ILCS 5/17A-1)   (from Ch. 38, par. 17A-1)
20     Sec. 17A-1. Persons under deportation order; ineligible
21 for benefits. An individual against whom a United States
22 Immigration Judge has issued an order of deportation which has
23 been affirmed by the Board of Immigration Review, as well as an
24 individual who appeals such an order pending appeal, under
25 paragraph 19 of Section 241(a) of the Immigration and
26 Nationality Act relating to persecution of others on account of
27 race, religion, national origin or political opinion under the
28 direction of or in association with the Nazi government of
29 Germany or its allies, shall be ineligible for the following
30 benefits authorized by State law:

 

 

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1     (a) The homestead exemptions exemption and homestead
2 improvement exemption under Sections 15-170, 15-175, 15-176,
3 and 15-180 of the Property Tax Code.
4     (b) Grants under the Senior Citizens and Disabled Persons
5 Property Tax Relief and Pharmaceutical Assistance Act.
6     (c) The double income tax exemption conferred upon persons
7 65 years of age or older by Section 204 of the Illinois Income
8 Tax Act.
9     (d) Grants provided by the Department on Aging.
10     (e) Reductions in vehicle registration fees under Section
11 3-806.3 of the Illinois Vehicle Code.
12     (f) Free fishing and reduced fishing license fees under
13 Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
14     (g) Tuition free courses for senior citizens under the
15 Senior Citizen Courses Act.
16     (h) Any benefits under the Illinois Public Aid Code.
17 (Source: P.A. 87-895; 88-670, eff. 12-2-94.)
18     Section 90. The State Mandates Act is amended by adding
19 Section 8.28 as follows:
 
20     (30 ILCS 805/8.28 new)
21     Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8
22 of this Act, no reimbursement by the State is required for the
23 implementation of any mandate created by the Senior Citizens
24 Assessment Freeze Homestead Exemption under Section 15-172 of
25 the Property Tax Code, the General Homestead Exemption under
26 Section 15-175 of the Property Tax Code, the alternative
27 General Homestead Exemption under Section 15-176 of the
28 Property Tax Code, the Homestead Improvements Exemption under
29 Section 15-180 of the Property Tax Code, and by this amendatory
30 Act of the 93rd General Assembly.
31     Section 99. Effective date. This Act takes effect upon

 

 

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1 becoming law.".