SB0316sam001 99TH GENERAL ASSEMBLY

Sen. John J. Cullerton

Filed: 6/30/2015

 

 


 

 


 
09900SB0316sam001LRB099 02946 RPS 36858 a

1
AMENDMENT TO SENATE BILL 316

2    AMENDMENT NO. ______. Amend Senate Bill 316 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", for levy years other than 2016 and
152017, means (a) the lesser of 5% or the percentage increase in
16the Consumer Price Index during the 12-month calendar year

 

 

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1preceding the levy year or (b) the rate of increase approved by
2voters under Section 18-205.
3    "Extension limitation", for the 2016 and 2017 levy years,
4means 0% or the rate of increase approved by the voters under
5Section 18-205.
6    "Affected county" means a county of 3,000,000 or more
7inhabitants or a county contiguous to a county of 3,000,000 or
8more inhabitants.
9    "Taxing district" has the same meaning provided in Section
101-150, except as otherwise provided in this Section. For the
111991 through 1994 levy years only, "taxing district" includes
12only each non-home rule taxing district having the majority of
13its 1990 equalized assessed value within any county or counties
14contiguous to a county with 3,000,000 or more inhabitants.
15Beginning with the 1995 levy year and through the 2015 levy
16year, "taxing district" includes only each non-home rule taxing
17district subject to this Law before the 1995 levy year and each
18non-home rule taxing district not subject to this Law before
19the 1995 levy year having the majority of its 1994 equalized
20assessed value in an affected county or counties. Beginning
21with the levy year in which this Law becomes applicable to a
22taxing district as provided in Section 18-213, "taxing
23district" also includes those taxing districts made subject to
24this Law as provided in Section 18-213. For the 2016 and 2017
25levy years, "taxing district" means each unit of local
26government, school district, or community college district in

 

 

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1the State with the power to levy taxes, including, but not
2limited to, home rule units and taxing districts that were not
3subject to this Law prior to the 2016 levy year; provided that,
4for the 2016 levy year, "taxing district" does not include the
5City of Chicago or a school district that has been organized
6under Article 34 of the School Code. For the 2018 levy year and
7each levy year thereafter, "taxing district" means each
8non-home rule unit of local government, school district, or
9community college district in the State with the power to levy
10taxes, but does not include a school district that has been
11organized under Article 34 of the School Code.
12    "Aggregate extension" for taxing districts to which this
13Law applied before the 1995 levy year means the annual
14corporate extension for the taxing district and those special
15purpose extensions that are made annually for the taxing
16district, excluding special purpose extensions: (a) made for
17the taxing district to pay interest or principal on general
18obligation bonds that were approved by referendum; (b) made for
19any taxing district to pay interest or principal on general
20obligation bonds issued before October 1, 1991; (c) made for
21any taxing district to pay interest or principal on bonds
22issued to refund or continue to refund those bonds issued
23before October 1, 1991; (d) made for any taxing district to pay
24interest or principal on bonds issued to refund or continue to
25refund bonds issued after October 1, 1991 that were approved by
26referendum; (e) made for any taxing district to pay interest or

 

 

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1principal on revenue bonds issued before October 1, 1991 for
2payment of which a property tax levy or the full faith and
3credit of the unit of local government is pledged; however, a
4tax for the payment of interest or principal on those bonds
5shall be made only after the governing body of the unit of
6local government finds that all other sources for payment are
7insufficient to make those payments; (f) made for payments
8under a building commission lease when the lease payments are
9for the retirement of bonds issued by the commission before
10October 1, 1991, to pay for the building project; (g) made for
11payments due under installment contracts entered into before
12October 1, 1991; (h) made for payments of principal and
13interest on bonds issued under the Metropolitan Water
14Reclamation District Act to finance construction projects
15initiated before October 1, 1991; (i) made for payments of
16principal and interest on limited bonds, as defined in Section
173 of the Local Government Debt Reform Act, in an amount not to
18exceed the debt service extension base less the amount in items
19(b), (c), (e), and (h) of this definition for non-referendum
20obligations, except obligations initially issued pursuant to
21referendum; (j) made for payments of principal and interest on
22bonds issued under Section 15 of the Local Government Debt
23Reform Act; (k) made by a school district that participates in
24the Special Education District of Lake County, created by
25special education joint agreement under Section 10-22.31 of the
26School Code, for payment of the school district's share of the

 

 

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

 

 

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

 

 

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1by the Metropolitan Water Reclamation District of Greater
2Chicago under Section 12 of the Metropolitan Water Reclamation
3District Act; (i) made for payments of principal and interest
4on limited bonds, as defined in Section 3 of the Local
5Government Debt Reform Act, in an amount not to exceed the debt
6service extension base less the amount in items (b), (c), and
7(e) of this definition for non-referendum obligations, except
8obligations initially issued pursuant to referendum and bonds
9described in subsection (h) of this definition; (j) made for
10payments of principal and interest on bonds issued under
11Section 15 of the Local Government Debt Reform Act; (k) made
12for payments of principal and interest on bonds authorized by
13Public Act 88-503 and issued under Section 20a of the Chicago
14Park District Act for aquarium or museum projects; (l) made for
15payments of principal and interest on bonds authorized by
16Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1721.2 of the Cook County Forest Preserve District Act, (ii)
18issued under Section 42 of the Cook County Forest Preserve
19District Act for zoological park projects, or (iii) issued
20under Section 44.1 of the Cook County Forest Preserve District
21Act for botanical gardens projects; (m) made pursuant to
22Section 34-53.5 of the School Code, whether levied annually or
23not; (n) made to fund expenses of providing joint recreational
24programs for the handicapped under Section 5-8 of the Park
25District Code or Section 11-95-14 of the Illinois Municipal
26Code; (o) made by the Chicago Park District for recreational

 

 

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

 

 

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

 

 

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1for a qualified airport authority to pay interest or principal
2on general obligation bonds issued for the purpose of paying
3obligations due under, or financing airport facilities
4required to be acquired, constructed, installed or equipped
5pursuant to, contracts entered into before March 1, 1996 (but
6not including any amendments to such a contract taking effect
7on or after that date); (k) made to fund expenses of providing
8joint recreational programs for the handicapped under Section
95-8 of the Park District Code or Section 11-95-14 of the
10Illinois Municipal Code; (l) made for contributions to a
11firefighter's pension fund created under Article 4 of the
12Illinois Pension Code, to the extent of the amount certified
13under item (5) of Section 4-134 of the Illinois Pension Code;
14and (m) made for the taxing district to pay interest or
15principal on general obligation bonds issued pursuant to
16Section 19-3.10 of the School Code.
17    "Aggregate extension" for all taxing districts to which
18this Law applies in accordance with paragraph (2) of subsection
19(e) of Section 18-213 or this amendatory Act of the 99th
20General Assembly means the annual corporate extension for the
21taxing district and those special purpose extensions that are
22made annually for the taxing district, excluding special
23purpose extensions: (a) made for the taxing district to pay
24interest or principal on general obligation bonds that were
25approved by referendum; (b) made for any taxing district to pay
26interest or principal on general obligation bonds issued before

 

 

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

 

 

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1this definition for non-referendum obligations, except
2obligations initially issued pursuant to referendum; (i) made
3for payments of principal and interest on bonds issued under
4Section 15 of the Local Government Debt Reform Act; (j) made
5for a qualified airport authority to pay interest or principal
6on general obligation bonds issued for the purpose of paying
7obligations due under, or financing airport facilities
8required to be acquired, constructed, installed or equipped
9pursuant to, contracts entered into before March 1, 1996 (but
10not including any amendments to such a contract taking effect
11on or after that date); (k) made to fund expenses of providing
12joint recreational programs for the handicapped under Section
135-8 of the Park District Code or Section 11-95-14 of the
14Illinois Municipal Code; and (l) made for contributions to a
15firefighter's pension fund created under Article 4 of the
16Illinois Pension Code, to the extent of the amount certified
17under item (5) of Section 4-134 of the Illinois Pension Code.
18    "Debt service extension base" means an amount equal to that
19portion of the extension for a taxing district for the 1994
20levy year, or for those taxing districts subject to this Law in
21accordance with Section 18-213, except for those subject to
22paragraph (2) of subsection (e) of Section 18-213, for the levy
23year in which the referendum making this Law applicable to the
24taxing district is held, or for those taxing districts subject
25to this Law in accordance with paragraph (2) of subsection (e)
26of Section 18-213 for the 1996 levy year, or for those taxing

 

 

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1districts that become subject to this Law as a result of this
2amendatory Act of the 99th General for the levy year in which
3the taxing district first becomes subject to this Law,
4constituting an extension for payment of principal and interest
5on bonds issued by the taxing district without referendum, but
6not including excluded non-referendum bonds. For park
7districts (i) that were first subject to this Law in 1991 or
81995 and (ii) whose extension for the 1994 levy year for the
9payment of principal and interest on bonds issued by the park
10district without referendum (but not including excluded
11non-referendum bonds) was less than 51% of the amount for the
121991 levy year constituting an extension for payment of
13principal and interest on bonds issued by the park district
14without referendum (but not including excluded non-referendum
15bonds), "debt service extension base" means an amount equal to
16that portion of the extension for the 1991 levy year
17constituting an extension for payment of principal and interest
18on bonds issued by the park district without referendum (but
19not including excluded non-referendum bonds). A debt service
20extension base established or increased at any time pursuant to
21any provision of this Law, except Section 18-212, shall be
22increased each year commencing with the later of (i) the 2009
23levy year or (ii) the first levy year in which this Law becomes
24applicable to the taxing district, by the lesser of 5% or the
25percentage increase in the Consumer Price Index during the
2612-month calendar year preceding the levy year. The debt

 

 

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1service extension base may be established or increased as
2provided under Section 18-212. "Excluded non-referendum bonds"
3means (i) bonds authorized by Public Act 88-503 and issued
4under Section 20a of the Chicago Park District Act for aquarium
5and museum projects; (ii) bonds issued under Section 15 of the
6Local Government Debt Reform Act; or (iii) refunding
7obligations issued to refund or to continue to refund
8obligations initially issued pursuant to referendum.
9    "Special purpose extensions" include, but are not limited
10to, extensions for levies made on an annual basis for
11unemployment and workers' compensation, self-insurance,
12contributions to pension plans, and extensions made pursuant to
13Section 6-601 of the Illinois Highway Code for a road
14district's permanent road fund whether levied annually or not.
15The extension for a special service area is not included in the
16aggregate extension.
17    "Aggregate extension base" means the taxing district's
18last preceding aggregate extension as adjusted under Sections
1918-135, 18-215, and 18-230. An adjustment under Section 18-135
20shall be made for the 2007 levy year and all subsequent levy
21years whenever one or more counties within which a taxing
22district is located (i) used estimated valuations or rates when
23extending taxes in the taxing district for the last preceding
24levy year that resulted in the over or under extension of
25taxes, or (ii) increased or decreased the tax extension for the
26last preceding levy year as required by Section 18-135(c).

 

 

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1Whenever an adjustment is required under Section 18-135, the
2aggregate extension base of the taxing district shall be equal
3to the amount that the aggregate extension of the taxing
4district would have been for the last preceding levy year if
5either or both (i) actual, rather than estimated, valuations or
6rates had been used to calculate the extension of taxes for the
7last levy year, or (ii) the tax extension for the last
8preceding levy year had not been adjusted as required by
9subsection (c) of Section 18-135.
10    Notwithstanding any other provision of law, for levy year
112012, the aggregate extension base for West Northfield School
12District No. 31 in Cook County shall be $12,654,592.
13    "Levy year" has the same meaning as "year" under Section
141-155.
15    "New property" means (i) the assessed value, after final
16board of review or board of appeals action, of new improvements
17or additions to existing improvements on any parcel of real
18property that increase the assessed value of that real property
19during the levy year multiplied by the equalization factor
20issued by the Department under Section 17-30, (ii) the assessed
21value, after final board of review or board of appeals action,
22of real property not exempt from real estate taxation, which
23real property was exempt from real estate taxation for any
24portion of the immediately preceding levy year, multiplied by
25the equalization factor issued by the Department under Section
2617-30, including the assessed value, upon final stabilization

 

 

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1of occupancy after new construction is complete, of any real
2property located within the boundaries of an otherwise or
3previously exempt military reservation that is intended for
4residential use and owned by or leased to a private corporation
5or other entity, (iii) in counties that classify in accordance
6with Section 4 of Article IX of the Illinois Constitution, an
7incentive property's additional assessed value resulting from
8a scheduled increase in the level of assessment as applied to
9the first year final board of review market value, and (iv) any
10increase in assessed value due to oil or gas production from an
11oil or gas well required to be permitted under the Hydraulic
12Fracturing Regulatory Act that was not produced in or accounted
13for during the previous levy year. In addition, the county
14clerk in a county containing a population of 3,000,000 or more
15shall include in the 1997 recovered tax increment value for any
16school district, any recovered tax increment value that was
17applicable to the 1995 tax year calculations.
18    "Qualified airport authority" means an airport authority
19organized under the Airport Authorities Act and located in a
20county bordering on the State of Wisconsin and having a
21population in excess of 200,000 and not greater than 500,000.
22    "Recovered tax increment value" means, except as otherwise
23provided in this paragraph, the amount of the current year's
24equalized assessed value, in the first year after a
25municipality terminates the designation of an area as a
26redevelopment project area previously established under the

 

 

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1Tax Increment Allocation Development Act in the Illinois
2Municipal Code, previously established under the Industrial
3Jobs Recovery Law in the Illinois Municipal Code, previously
4established under the Economic Development Project Area Tax
5Increment Act of 1995, or previously established under the
6Economic Development Area Tax Increment Allocation Act, of each
7taxable lot, block, tract, or parcel of real property in the
8redevelopment project area over and above the initial equalized
9assessed value of each property in the redevelopment project
10area. For the taxes which are extended for the 1997 levy year,
11the recovered tax increment value for a non-home rule taxing
12district that first became subject to this Law for the 1995
13levy year because a majority of its 1994 equalized assessed
14value was in an affected county or counties shall be increased
15if a municipality terminated the designation of an area in 1993
16as a redevelopment project area previously established under
17the Tax Increment Allocation Development Act in the Illinois
18Municipal Code, previously established under the Industrial
19Jobs Recovery Law in the Illinois Municipal Code, or previously
20established under the Economic Development Area Tax Increment
21Allocation Act, by an amount equal to the 1994 equalized
22assessed value of each taxable lot, block, tract, or parcel of
23real property in the redevelopment project area over and above
24the initial equalized assessed value of each property in the
25redevelopment project area. In the first year after a
26municipality removes a taxable lot, block, tract, or parcel of

 

 

09900SB0316sam001- 18 -LRB099 02946 RPS 36858 a

1real property from a redevelopment project area established
2under the Tax Increment Allocation Development Act in the
3Illinois Municipal Code, the Industrial Jobs Recovery Law in
4the Illinois Municipal Code, or the Economic Development Area
5Tax Increment Allocation Act, "recovered tax increment value"
6means the amount of the current year's equalized assessed value
7of each taxable lot, block, tract, or parcel of real property
8removed from the redevelopment project area over and above the
9initial equalized assessed value of that real property before
10removal from the redevelopment project area.
11    Except as otherwise provided in this Section, "limiting
12rate" means a fraction the numerator of which is the last
13preceding aggregate extension base times an amount equal to one
14plus the extension limitation defined in this Section and the
15denominator of which is the current year's equalized assessed
16value of all real property in the territory under the
17jurisdiction of the taxing district during the prior levy year.
18For those taxing districts that reduced their aggregate
19extension for the last preceding levy year, the highest
20aggregate extension in any of the last 3 preceding levy years
21shall be used for the purpose of computing the limiting rate.
22The denominator shall not include new property or the recovered
23tax increment value. If a new rate, a rate decrease, or a
24limiting rate increase has been approved at an election held
25after March 21, 2006, then (i) the otherwise applicable
26limiting rate shall be increased by the amount of the new rate

 

 

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1or shall be reduced by the amount of the rate decrease, as the
2case may be, or (ii) in the case of a limiting rate increase,
3the limiting rate shall be equal to the rate set forth in the
4proposition approved by the voters for each of the years
5specified in the proposition, after which the limiting rate of
6the taxing district shall be calculated as otherwise provided.
7In the case of a taxing district that obtained referendum
8approval for an increased limiting rate on March 20, 2012, the
9limiting rate for tax year 2012 shall be the rate that
10generates the approximate total amount of taxes extendable for
11that tax year, as set forth in the proposition approved by the
12voters; this rate shall be the final rate applied by the county
13clerk for the aggregate of all capped funds of the district for
14tax year 2012.
15(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
16eff. 3-29-13; 98-23, eff. 6-17-13.)
 
17    (35 ILCS 200/18-205)
18    Sec. 18-205. Referendum to increase the extension
19limitation.
20    (a) A taxing district is limited to an extension limitation
21as defined in Section 18-185 of 5% or the percentage increase
22in the Consumer Price Index during the 12-month calendar year
23preceding the levy year, whichever is less. A taxing district
24may increase its extension limitation for one or more levy
25years if that taxing district holds a referendum before the

 

 

09900SB0316sam001- 20 -LRB099 02946 RPS 36858 a

1levy date for the first levy year at which a majority of voters
2voting on the issue approves adoption of a higher extension
3limitation. Referenda shall be conducted at a regularly
4scheduled election in accordance with the Election Code.
5    (b) Except as provided in subsection (c), the The question
6shall be presented in substantially the following manner for
7all elections held after March 21, 2006:
8        Shall the extension limitation under the Property Tax
9    Extension Limitation Law for (insert the legal name,
10    number, if any, and county or counties of the taxing
11    district and geographic or other common name by which a
12    school or community college district is known and referred
13    to), Illinois, be increased from the lesser of 5% or the
14    percentage increase in the Consumer Price Index over the
15    prior levy year to (insert the percentage of the proposed
16    increase)% per year for (insert each levy year for which
17    the increased extension limitation will apply)?
18    (c) For referenda to increase the extension limitation for
19levy year 2016 or 2017, the question shall be presented in
20substantially the following manner:
21        Shall the extension limitation under the Property Tax
22    Extension Limitation Law for (insert the legal name,
23    number, if any, and county or counties of the taxing
24    district and geographic or other common name by which a
25    school or community college district is known and referred
26    to), Illinois, be increased from 0% over the prior levy

 

 

09900SB0316sam001- 21 -LRB099 02946 RPS 36858 a

1    year to (insert the percentage of the proposed increase)%
2    per year for (insert each levy year for which the increased
3    extension limitation will apply)?
4    (d) The votes must be recorded as "Yes" or "No".
5    If a majority of voters voting on the issue approves the
6adoption of the increase, the increase shall be applicable for
7each levy year specified.
8    The ballot for any question submitted pursuant to this
9Section shall have printed thereon, but not as a part of the
10question submitted, only the following supplemental
11information (which shall be supplied to the election authority
12by the taxing district) in substantially the following form:
13        (1) For the (insert the first levy year for which the
14    increased extension limitation will be applicable) levy
15    year the approximate amount of the additional tax
16    extendable against property containing a single family
17    residence and having a fair market value at the time of the
18    referendum of $100,000 is estimated to be $....
19        (2) Based upon an average annual percentage increase
20    (or decrease) in the market value of such property of ...%
21    (insert percentage equal to the average annual percentage
22    increase or decrease for the prior 3 levy years, at the
23    time the submission of the question is initiated by the
24    taxing district, in the amount of (A) the equalized
25    assessed value of the taxable property in the taxing
26    district less (B) the new property included in the

 

 

09900SB0316sam001- 22 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 23 -LRB099 02946 RPS 36858 a

1proposed in the question and (A) the lesser of 5% or the
2percentage increase in the Consumer Price Index for the prior
3levy year (or an estimate of the percentage increase for the
4prior levy year if the increase is unavailable at the time the
5submission of the question is initiated by the taxing district)
6or (B) 0%, for referenda submitted under subsection (c); and
7dividing the result by the last known equalized assessed value
8of the taxing district at the time the submission of the
9question is initiated by the taxing district. This amendatory
10Act of the 97th General Assembly is intended to clarify the
11existing requirements of this Section, and shall not be
12construed to validate any prior non-compliant referendum
13language. Any notice required to be published in connection
14with the submission of the question shall also contain this
15supplemental information and shall not contain any other
16supplemental information. Any error, miscalculation, or
17inaccuracy in computing any amount set forth on the ballot or
18in the notice that is not deliberate shall not invalidate or
19affect the validity of any proposition approved. Notice of the
20referendum shall be published and posted as otherwise required
21by law, and the submission of the question shall be initiated
22as provided by law.
23(Source: P.A. 97-1087, eff. 8-24-12.)
 
24    (35 ILCS 200/18-213)
25    Sec. 18-213. Referenda on applicability of the Property Tax

 

 

09900SB0316sam001- 24 -LRB099 02946 RPS 36858 a

1Extension Limitation Law.
2    (a) The provisions of this Section do not apply to a taxing
3district subject to this Law because a majority of its 1990
4equalized assessed value is in a county or counties contiguous
5to a county of 3,000,000 or more inhabitants, or because a
6majority of its 1994 equalized assessed value is in an affected
7county and the taxing district was not subject to this Law
8before the 1995 levy year.
9    (b) The county board of a county that is not subject to
10this Law may, by ordinance or resolution, submit to the voters
11of the county the question of whether to make all non-home rule
12taxing districts that have all or a portion of their equalized
13assessed valuation situated in the county subject to this Law
14in the manner set forth in this Section.
15    For purposes of this Section only:
16    "Taxing district" has the same meaning provided in Section
171-150.
18    "Equalized assessed valuation" means the equalized
19assessed valuation for a taxing district for the immediately
20preceding levy year.
21    (c) The ordinance or resolution shall request the
22submission of the proposition at any election, except a
23consolidated primary election, for the purpose of voting for or
24against making the Property Tax Extension Limitation Law
25applicable to all non-home rule taxing districts that have all
26or a portion of their equalized assessed valuation situated in

 

 

09900SB0316sam001- 25 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 26 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 27 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 28 -LRB099 02946 RPS 36858 a

1shall give notice of the referendum having been held and its
2results to all taxing districts that have all or a portion of
3their equalized assessed valuation located in the county, the
4county clerk of any other county in which any of the equalized
5assessed valuation of any taxing district is located, and the
6Department of Revenue. After the last referendum affecting a
7multi-county taxing district is held, the Department of Revenue
8shall determine whether the taxing district is subject to this
9Law and, if so, shall notify the taxing district and the county
10clerks of all of the counties in which a portion of the
11equalized assessed valuation of the taxing district is located
12that, beginning the following January 1, the taxing district is
13subject to this Law. For each taxing district subject to
14paragraph (2) of subsection (e) of this Section, the Department
15of Revenue shall notify the taxing district and the county
16clerks of all of the counties in which a portion of the
17equalized assessed valuation of the taxing district is located
18that, beginning January 1, 1997, the taxing district is subject
19to this Law.
20    (g) Referenda held under this Section shall be conducted in
21accordance with the Election Code.
22    (h) This Section is repealed on January 1, 2016.
23(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
24    (35 ILCS 200/18-214)
25    Sec. 18-214. Referenda on removal of the applicability of

 

 

09900SB0316sam001- 29 -LRB099 02946 RPS 36858 a

1the Property Tax Extension Limitation Law to non-home rule
2taxing districts.
3    (a) The provisions of this Section do not apply to a taxing
4district that is subject to this Law because a majority of its
51990 equalized assessed value is in a county or counties
6contiguous to a county of 3,000,000 or more inhabitants, or
7because a majority of its 1994 equalized assessed value is in
8an affected county and the taxing district was not subject to
9this Law before the 1995 levy year.
10    (b) For purposes of this Section only:
11    "Taxing district" means any non-home rule taxing district
12that became subject to this Law under Section 18-213 of this
13Law.
14    "Equalized assessed valuation" means the equalized
15assessed valuation for a taxing district for the immediately
16preceding levy year.
17    (c) The county board of a county that became subject to
18this Law by a referendum approved by the voters of the county
19under Section 18-213 may, by ordinance or resolution, in the
20manner set forth in this Section, submit to the voters of the
21county the question of whether this Law applies to all non-home
22rule taxing districts that have all or a portion of their
23equalized assessed valuation situated in the county in the
24manner set forth in this Section.
25    (d) The ordinance or resolution shall request the
26submission of the proposition at any election, except a

 

 

09900SB0316sam001- 30 -LRB099 02946 RPS 36858 a

1consolidated primary election, for the purpose of voting for or
2against the continued application of the Property Tax Extension
3Limitation Law to all non-home rule taxing districts that have
4all or a portion of their equalized assessed valuation situated
5in the county.
6    The question shall be placed on a separate ballot and shall
7be in substantially the following form:
8        Shall the Property Tax Extension Limitation Law (35
9    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
10    annual property tax extension increases, apply to non-home
11    rule taxing districts with all or a portion of their
12    equalized assessed valuation located in (name of county)?
13Votes on the question shall be recorded as "yes" or "no".
14    (e) The county clerk shall order the proposition submitted
15to the electors of the county at the election specified in the
16ordinance or resolution. If part of the county is under the
17jurisdiction of a board or boards of election commissioners,
18the county clerk shall submit a certified copy of the ordinance
19or resolution to each board of election commissioners, which
20shall order the proposition submitted to the electors of the
21taxing district within its jurisdiction at the election
22specified in the ordinance or resolution.
23    (f) With respect to taxing districts having all of their
24equalized assessed valuation located in one county, if a
25majority of the votes cast on the proposition are against the
26proposition, then this Law shall not apply to the taxing

 

 

09900SB0316sam001- 31 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 32 -LRB099 02946 RPS 36858 a

1    of the taxing district in counties in which the voters have
2    rejected the referendum held under this Section.
3    (h) Immediately after a referendum is held under this
4Section, the county clerk of the county holding the referendum
5shall give notice of the referendum having been held and its
6results to all taxing districts that have all or a portion of
7their equalized assessed valuation located in the county, the
8county clerk of any other county in which any of the equalized
9assessed valuation of any such taxing district is located, and
10the Department of Revenue. After the last referendum affecting
11a multi-county taxing district is held, the Department of
12Revenue shall determine whether the taxing district is no
13longer subject to this Law and, if the taxing district is no
14longer subject to this Law, the Department of Revenue shall
15notify the taxing district and the county clerks of all of the
16counties in which a portion of the equalized assessed valuation
17of the taxing district is located that, beginning on January 1
18of the year following the date of the last referendum, the
19taxing district is no longer subject to this Law.
20    (i) This Section is repealed on January 1, 2016.
21(Source: P.A. 89-718, eff. 3-7-97.)
 
22    (35 ILCS 200/18-242 new)
23    Sec. 18-242. Home rule. This Division 5 is a limitation,
24under subsection (g) of Section 6 of Article VII of the
25Illinois Constitution, on the power of home rule units to tax.
 

 

 

09900SB0316sam001- 33 -LRB099 02946 RPS 36858 a

1    Section 10. The Illinois Pension Code is amended by
2changing Sections 17-127 and 17-129 as follows:
 
3    (40 ILCS 5/17-127)  (from Ch. 108 1/2, par. 17-127)
4    Sec. 17-127. Financing; revenues for the Fund.
5    (a) The revenues for the Fund shall consist of: (1) amounts
6paid into the Fund by contributors thereto and from employer
7contributions and State appropriations in accordance with this
8Article; (2) amounts contributed to the Fund by an Employer;
9(3) amounts contributed to the Fund pursuant to any law now in
10force or hereafter to be enacted; (4) contributions from any
11other source; and (5) the earnings on investments.
12    (b) The General Assembly finds that for many years the
13State has contributed to the Fund an annual amount that is
14between 20% and 30% of the amount of the annual State
15contribution to the Article 16 retirement system, and the
16General Assembly declares that it is its goal and intention to
17continue this level of contribution to the Fund in the future.
18    (c) Beginning in State fiscal year 1999, the State shall
19include in its annual contribution to the Fund an additional
20amount equal to 0.544% of the Fund's total teacher payroll;
21except that this additional contribution need not be made in a
22fiscal year if the Board has certified in the previous fiscal
23year that the Fund is at least 90% funded, based on actuarial
24determinations. These additional State contributions are

 

 

09900SB0316sam001- 34 -LRB099 02946 RPS 36858 a

1intended to offset a portion of the cost to the Fund of the
2increases in retirement benefits resulting from this
3amendatory Act of 1998.
4    (d) In addition to any other contribution required under
5this Article, including the contribution required under
6subsection (c), the State shall contribute to the Fund the
7following amounts:
8        (1) For State fiscal year 2015, the State shall
9    contribute $199,200,000.
10        (2) For State fiscal year 2016, the State shall
11    contribute $207,000,000.
12        (3) Beginning in State fiscal year 2017, the State
13    shall contribute for each fiscal year an amount to be
14    determined by the Fund, equal to the employer normal cost
15    portion of the projected normal cost for that fiscal year.
16    (e) The Board shall determine the amount of State
17contributions required for each fiscal year on the basis of the
18actuarial tables and other assumptions adopted by the Board and
19the recommendations of the actuary. On or before November 1 of
20each year, beginning November 1, 2015, the Board shall submit
21to the State Actuary, the Governor, and the General Assembly a
22proposed certification of the amount of the required State
23contribution to the Fund for the next fiscal year, along with
24all of the actuarial assumptions, calculations, and data upon
25which that proposed certification is based.
26    On or before January 1 of each year, beginning January 1,

 

 

09900SB0316sam001- 35 -LRB099 02946 RPS 36858 a

12016, the State Actuary shall issue a preliminary report
2concerning the proposed certification and identifying, if
3necessary, recommended changes in actuarial assumptions that
4the Board must consider before finalizing its certification of
5the required State contributions.
6    (f) On or before January 15, 2016 and each January 15
7thereafter, the Board shall certify to the Governor and the
8General Assembly the amount of the required State contribution
9for the next fiscal year. The certification shall include a
10copy of the actuarial recommendations upon which it is based
11and shall specifically identify the Fund's projected employer
12normal cost for that fiscal year. The Board's certification
13must note any deviations from the State Actuary's recommended
14changes, the reason or reasons for not following the State
15Actuary's recommended changes, and the fiscal impact of not
16following the State Actuary's recommended changes on the
17required State contribution.
18    For the purposes of this Article, including issuing
19vouchers, and for the purposes of subsection (h) of Section 1.1
20of the State Pension Funds Continuing Appropriation Act, the
21State contributions specified for State fiscal years 2015 and
222016 shall be deemed to have been certified, by operation of
23law and without official action by the Board or the State
24Actuary, in the amounts provided in subsection (d) of this
25Section.
26    (g) With respect to the State contribution required under

 

 

09900SB0316sam001- 36 -LRB099 02946 RPS 36858 a

1subsection (d) of this Section for State fiscal year 2015, the
2Board shall present to the State Comptroller a single voucher
3for the full amount of that State contribution, in the amount
4specified in subsection (d), no later than October 1, 2015.
5    (h) Beginning in State fiscal year 2016, on the 15th day of
6each month, or as soon thereafter as may be practicable, the
7Board shall submit vouchers for payment of State contributions
8to the Fund, in a total monthly amount of one-twelfth of the
9required annual State contribution under subsection (d). These
10vouchers shall be paid by the State Comptroller and Treasurer
11by warrants drawn on the funds appropriated to the Fund for
12that fiscal year. If in any month the amount remaining
13unexpended from all other State appropriations to the Fund for
14the applicable fiscal year is less than the amount lawfully
15vouchered under this subsection, the difference shall be paid
16from the Common School Fund under the continuing appropriation
17authority provided in Section 1.1 of the State Pension Funds
18Continuing Appropriation Act.
19(Source: P.A. 90-548, eff. 12-4-97; 90-566, eff. 1-2-98;
2090-582, eff. 5-27-98; 90-655, eff. 7-30-98.)
 
21    (40 ILCS 5/17-129)  (from Ch. 108 1/2, par. 17-129)
22    Sec. 17-129. Employer contributions; deficiency in Fund.
23    (a) If in any fiscal year of the Board of Education ending
24prior to 1997 the total amounts paid to the Fund from the Board
25of Education (other than under this subsection, and other than

 

 

09900SB0316sam001- 37 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 38 -LRB099 02946 RPS 36858 a

1Fund for fiscal year 2012 under this Section is $192,000,000.
2    (iii) Notwithstanding any other provision of this Section,
3the Board of Education's total required contribution to the
4Fund for fiscal year 2013 under this Section is $196,000,000.
5    (iv) For fiscal years 2014 and 2015 through 2059, the
6minimum contribution to the Fund to be made by the Board of
7Education in each fiscal year shall be an amount determined by
8the Fund to be sufficient to bring the total assets of the Fund
9up to 90% of the total actuarial liabilities of the Fund by the
10end of fiscal year 2059. In making these determinations, the
11required Board of Education contribution shall be calculated
12each year as a level percentage of the applicable employee
13payrolls over the years remaining to and including fiscal year
142059 and shall be determined under the projected unit credit
15actuarial cost method.
16    (v) Notwithstanding any other provision of this Section,
17the Board of Education's total required contribution to the
18Fund for fiscal year 2016 under this Section is $207,000,000.
19    (vi) Notwithstanding any other provision of this Section,
20the Board of Education's total required contribution to the
21Fund for fiscal year 2017 under this Section is $211,000,000.
22    (vii) For fiscal years 2018 through 2063, the minimum
23contribution to the Fund to be made by the Board of Education
24in each fiscal year shall be an amount determined by the Fund
25to be sufficient to bring the total assets of the Fund up to
2690% of the total actuarial liabilities of the Fund by the end

 

 

09900SB0316sam001- 39 -LRB099 02946 RPS 36858 a

1of fiscal year 2063. In making this determination, the required
2Board of Education contribution shall be calculated each year
3as a level percentage of the applicable employee payrolls over
4the years remaining to and including fiscal year 2063 and shall
5be determined under the projected unit credit actuarial cost
6method.
7    (viii) (v) Beginning in fiscal year 2064 2060, the minimum
8Board of Education contribution for each fiscal year shall be
9the amount needed to maintain the total assets of the Fund at
1090% of the total actuarial liabilities of the Fund.
11    (ix) (vi) Notwithstanding any other provision of this
12subsection (b), for any fiscal year, the contribution to the
13Fund from the Board of Education shall not be required to be in
14excess of the amount calculated as needed to maintain the
15assets (or cause the assets to be) at the 90% level by the end
16of the fiscal year.
17    (x) (vii) Any contribution by the State to or for the
18benefit of the Fund, including, without limitation, as referred
19to under Section 17-127, shall be a credit against any
20contribution required to be made by the Board of Education
21under this subsection (b).
22    (c) The Board shall determine the amount of Board of
23Education contributions required for each fiscal year on the
24basis of the actuarial tables and other assumptions adopted by
25the Board and the recommendations of the actuary, in order to
26meet the minimum contribution requirements of subsections (a)

 

 

09900SB0316sam001- 40 -LRB099 02946 RPS 36858 a

1and (b). Annually, on or before February 28, the Board shall
2certify to the Board of Education the amount of the required
3Board of Education contribution for the coming fiscal year. The
4certification shall include a copy of the actuarial
5recommendations upon which it is based.
6(Source: P.A. 96-889, eff. 4-14-10.)
 
7    Section 15. The State Pension Funds Continuing
8Appropriation Act is amended by changing Section 1.1 as
9follows:
 
10    (40 ILCS 15/1.1)
11    Sec. 1.1. Appropriations to certain retirement systems.
12    (a) There is hereby appropriated from the General Revenue
13Fund to the General Assembly Retirement System, on a continuing
14monthly basis, the amount, if any, by which the total available
15amount of all other appropriations to that retirement system
16for the payment of State contributions is less than the total
17amount of the vouchers for required State contributions
18lawfully submitted by the retirement system for that month
19under Section 2-134 of the Illinois Pension Code.
20    (b) There is hereby appropriated from the General Revenue
21Fund to the State Universities Retirement System, on a
22continuing monthly basis, the amount, if any, by which the
23total available amount of all other appropriations to that
24retirement system for the payment of State contributions,

 

 

09900SB0316sam001- 41 -LRB099 02946 RPS 36858 a

1including any deficiency in the required contributions of the
2optional retirement program established under Section 15-158.2
3of the Illinois Pension Code, is less than the total amount of
4the vouchers for required State contributions lawfully
5submitted by the retirement system for that month under Section
615-165 of the Illinois Pension Code.
7    (c) There is hereby appropriated from the Common School
8Fund to the Teachers' Retirement System of the State of
9Illinois, on a continuing monthly basis, the amount, if any, by
10which the total available amount of all other appropriations to
11that retirement system for the payment of State contributions
12is less than the total amount of the vouchers for required
13State contributions lawfully submitted by the retirement
14system for that month under Section 16-158 of the Illinois
15Pension Code.
16    (d) There is hereby appropriated from the General Revenue
17Fund to the Judges Retirement System of Illinois, on a
18continuing monthly basis, the amount, if any, by which the
19total available amount of all other appropriations to that
20retirement system for the payment of State contributions is
21less than the total amount of the vouchers for required State
22contributions lawfully submitted by the retirement system for
23that month under Section 18-140 of the Illinois Pension Code.
24    (e) The continuing appropriations provided by subsections
25(a), (b), (c), and (d) of this Section shall first be available
26in State fiscal year 1996. The continuing appropriations

 

 

09900SB0316sam001- 42 -LRB099 02946 RPS 36858 a

1provided by subsection (h) of this Section shall first be
2available as provided in that subsection (h).
3    (f) For State fiscal year 2010 only, the continuing
4appropriations provided by this Section are equal to the amount
5certified by each System on or before December 31, 2008, less
6(i) the gross proceeds of the bonds sold in fiscal year 2010
7under the authorization contained in subsection (a) of Section
87.2 of the General Obligation Bond Act and (ii) any amounts
9received from the State Pensions Fund.
10    (g) For State fiscal year 2011 only, the continuing
11appropriations provided by this Section are equal to the amount
12certified by each System on or before April 1, 2011, less (i)
13the gross proceeds of the bonds sold in fiscal year 2011 under
14the authorization contained in subsection (a) of Section 7.2 of
15the General Obligation Bond Act and (ii) any amounts received
16from the State Pensions Fund.
17    (h) There is hereby appropriated from the Common School
18Fund to the Public School Teachers' Pension and Retirement Fund
19of Chicago, on a continuing monthly basis, the amount, if any,
20by which the total available amount of all other State
21appropriations to that Retirement Fund for the payment of State
22contributions under subsection (d) of Section 17-127 of the
23Illinois Pension Code is less than the total amount of the
24vouchers for required State contributions lawfully submitted
25by the Retirement Fund for that month under that Section
2617-127.

 

 

09900SB0316sam001- 43 -LRB099 02946 RPS 36858 a

1    With respect to the State contribution required under
2subsection (d) of Section 17-127 of the Illinois Pension Code
3for State fiscal year 2015, the full amount of the State
4contribution required for that fiscal year, as specified in
5that subsection (d), is appropriated under this subsection (h)
6and shall be paid upon presentation to the State Comptroller of
7a single voucher submitted by the board of the Fund no later
8than October 1, 2015.
9(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;
1096-1511, eff. 1-27-11.)
 
11    Section 20. The School Code is amended by adding Sections
121C-10, 1D-5, and 18-21 and by changing Section 18-8.05 as
13follows:
 
14    (105 ILCS 5/1C-10 new)
15    Sec. 1C-10. Repealer. This Article is repealed on June 1,
162017.
 
17    (105 ILCS 5/1D-5 new)
18    Sec. 1D-5. Repealer. This Article is repealed on June 1,
192017.
 
20    (105 ILCS 5/18-8.05)
21    Sec. 18-8.05. Basis for apportionment of general State
22financial aid and supplemental general State aid to the common

 

 

09900SB0316sam001- 44 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 45 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 46 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 47 -LRB099 02946 RPS 36858 a

1    connection therewith", certified August 14, 1979, as
2    amended (Public Act 81-1st S.S.-1).
3        (d) "Foundation Level": A prescribed level of per pupil
4    financial support as provided for in subsection (B).
5        (e) "Operating Tax Rate": All school district property
6    taxes extended for all purposes, except Bond and Interest,
7    Summer School, Rent, Capital Improvement, and Vocational
8    Education Building purposes.
 
9(B) Foundation Level.
10    (1) The Foundation Level is a figure established by the
11State representing the minimum level of per pupil financial
12support that should be available to provide for the basic
13education of each pupil in Average Daily Attendance. As set
14forth in this Section, each school district is assumed to exert
15a sufficient local taxing effort such that, in combination with
16the aggregate of general State financial aid provided the
17district, an aggregate of State and local resources are
18available to meet the basic education needs of pupils in the
19district.
20    (2) For the 1998-1999 school year, the Foundation Level of
21support is $4,225. For the 1999-2000 school year, the
22Foundation Level of support is $4,325. For the 2000-2001 school
23year, the Foundation Level of support is $4,425. For the
242001-2002 school year and 2002-2003 school year, the Foundation
25Level of support is $4,560. For the 2003-2004 school year, the

 

 

09900SB0316sam001- 48 -LRB099 02946 RPS 36858 a

1Foundation Level of support is $4,810. For the 2004-2005 school
2year, the Foundation Level of support is $4,964. For the
32005-2006 school year, the Foundation Level of support is
4$5,164. For the 2006-2007 school year, the Foundation Level of
5support is $5,334. For the 2007-2008 school year, the
6Foundation Level of support is $5,734. For the 2008-2009 school
7year, the Foundation Level of support is $5,959.
8    (3) For the 2009-2010 school year and each school year
9thereafter, the Foundation Level of support is $6,119 or such
10greater amount as may be established by law by the General
11Assembly.
 
12(C) Average Daily Attendance.
13    (1) For purposes of calculating general State aid pursuant
14to subsection (E), an Average Daily Attendance figure shall be
15utilized. The Average Daily Attendance figure for formula
16calculation purposes shall be the monthly average of the actual
17number of pupils in attendance of each school district, as
18further averaged for the best 3 months of pupil attendance for
19each school district. In compiling the figures for the number
20of pupils in attendance, school districts and the State Board
21of Education shall, for purposes of general State aid funding,
22conform attendance figures to the requirements of subsection
23(F).
24    (2) The Average Daily Attendance figures utilized in
25subsection (E) shall be the requisite attendance data for the

 

 

09900SB0316sam001- 49 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 50 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 51 -LRB099 02946 RPS 36858 a

1before the calendar year in which a school year begins, divided
2by the Average Daily Attendance figure for that district, shall
3be added to the local property tax revenues per pupil as
4derived by the application of the immediately preceding
5paragraph (3). The sum of these per pupil figures for each
6school district shall constitute Available Local Resources as
7that term is utilized in subsection (E) in the calculation of
8general State aid.
 
9(E) Computation of General State Aid.
10    (1) For each school year, the amount of general State aid
11allotted to a school district shall be computed by the State
12Board of Education as provided in this subsection.
13    (2) For any school district for which Available Local
14Resources per pupil is less than the product of 0.93 times the
15Foundation Level, general State aid for that district shall be
16calculated as an amount equal to the Foundation Level minus
17Available Local Resources, multiplied by the Average Daily
18Attendance of the school district.
19    (3) For any school district for which Available Local
20Resources per pupil is equal to or greater than the product of
210.93 times the Foundation Level and less than the product of
221.75 times the Foundation Level, the general State aid per
23pupil shall be a decimal proportion of the Foundation Level
24derived using a linear algorithm. Under this linear algorithm,
25the calculated general State aid per pupil shall decline in

 

 

09900SB0316sam001- 52 -LRB099 02946 RPS 36858 a

1direct linear fashion from 0.07 times the Foundation Level for
2a school district with Available Local Resources equal to the
3product of 0.93 times the Foundation Level, to 0.05 times the
4Foundation Level for a school district with Available Local
5Resources equal to the product of 1.75 times the Foundation
6Level. The allocation of general State aid for school districts
7subject to this paragraph 3 shall be the calculated general
8State aid per pupil figure multiplied by the Average Daily
9Attendance of the school district.
10    (4) For any school district for which Available Local
11Resources per pupil equals or exceeds the product of 1.75 times
12the Foundation Level, the general State aid for the school
13district shall be calculated as the product of $218 multiplied
14by the Average Daily Attendance of the school district.
15    (5) The amount of general State aid allocated to a school
16district for the 1999-2000 school year meeting the requirements
17set forth in paragraph (4) of subsection (G) shall be increased
18by an amount equal to the general State aid that would have
19been received by the district for the 1998-1999 school year by
20utilizing the Extension Limitation Equalized Assessed
21Valuation as calculated in paragraph (4) of subsection (G) less
22the general State aid allotted for the 1998-1999 school year.
23This amount shall be deemed a one time increase, and shall not
24affect any future general State aid allocations.
 
25(F) Compilation of Average Daily Attendance.

 

 

09900SB0316sam001- 53 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 54 -LRB099 02946 RPS 36858 a

1    daily attendance for the year-round buildings shall be
2    multiplied by the days in session for the non-year-round
3    buildings for each month and added to the monthly
4    attendance of the non-year-round buildings.
5    Except as otherwise provided in this Section, days of
6attendance by pupils shall be counted only for sessions of not
7less than 5 clock hours of school work per day under direct
8supervision of: (i) teachers, or (ii) non-teaching personnel or
9volunteer personnel when engaging in non-teaching duties and
10supervising in those instances specified in subsection (a) of
11Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
12of legal school age and in kindergarten and grades 1 through
1312.
14    Days of attendance by tuition pupils shall be accredited
15only to the districts that pay the tuition to a recognized
16school.
17    (2) Days of attendance by pupils of less than 5 clock hours
18of school shall be subject to the following provisions in the
19compilation of Average Daily Attendance.
20        (a) Pupils regularly enrolled in a public school for
21    only a part of the school day may be counted on the basis
22    of 1/6 day for every class hour of instruction of 40
23    minutes or more attended pursuant to such enrollment,
24    unless a pupil is enrolled in a block-schedule format of 80
25    minutes or more of instruction, in which case the pupil may
26    be counted on the basis of the proportion of minutes of

 

 

09900SB0316sam001- 55 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 56 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 57 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 58 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 59 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 60 -LRB099 02946 RPS 36858 a

1assessed value of all taxable property of each school district
2situated entirely or partially within a county that is or was
3subject to the provisions of Section 15-176 or 15-177 of the
4Property Tax Code (a) an amount equal to the total amount by
5which the homestead exemption allowed under Section 15-176 or
615-177 of the Property Tax Code for real property situated in
7that school district exceeds the total amount that would have
8been allowed in that school district if the maximum reduction
9under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
10all other counties in tax year 2003 or (ii) $5,000 in all
11counties in tax year 2004 and thereafter and (b) an amount
12equal to the aggregate amount for the taxable year of all
13additional exemptions under Section 15-175 of the Property Tax
14Code for owners with a household income of $30,000 or less. The
15county clerk of any county that is or was subject to the
16provisions of Section 15-176 or 15-177 of the Property Tax Code
17shall annually calculate and certify to the Department of
18Revenue for each school district all homestead exemption
19amounts under Section 15-176 or 15-177 of the Property Tax Code
20and all amounts of additional exemptions under Section 15-175
21of the Property Tax Code for owners with a household income of
22$30,000 or less. It is the intent of this paragraph that if the
23general homestead exemption for a parcel of property is
24determined under Section 15-176 or 15-177 of the Property Tax
25Code rather than Section 15-175, then the calculation of
26Available Local Resources shall not be affected by the

 

 

09900SB0316sam001- 61 -LRB099 02946 RPS 36858 a

1difference, if any, between the amount of the general homestead
2exemption allowed for that parcel of property under Section
315-176 or 15-177 of the Property Tax Code and the amount that
4would have been allowed had the general homestead exemption for
5that parcel of property been determined under Section 15-175 of
6the Property Tax Code. It is further the intent of this
7paragraph that if additional exemptions are allowed under
8Section 15-175 of the Property Tax Code for owners with a
9household income of less than $30,000, then the calculation of
10Available Local Resources shall not be affected by the
11difference, if any, because of those additional exemptions.
12    This equalized assessed valuation, as adjusted further by
13the requirements of this subsection, shall be utilized in the
14calculation of Available Local Resources.
15    (2) The equalized assessed valuation in paragraph (1) shall
16be adjusted, as applicable, in the following manner:
17        (a) For the purposes of calculating State aid under
18    this Section, with respect to any part of a school district
19    within a redevelopment project area in respect to which a
20    municipality has adopted tax increment allocation
21    financing pursuant to the Tax Increment Allocation
22    Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
23    of the Illinois Municipal Code or the Industrial Jobs
24    Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
25    Illinois Municipal Code, no part of the current equalized
26    assessed valuation of real property located in any such

 

 

09900SB0316sam001- 62 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 63 -LRB099 02946 RPS 36858 a

1    subparagraph (b).
2    (3) For the 1999-2000 school year and each school year
3thereafter, if a school district meets all of the criteria of
4this subsection (G)(3), the school district's Available Local
5Resources shall be calculated under subsection (D) using the
6district's Extension Limitation Equalized Assessed Valuation
7as calculated under this subsection (G)(3).
8    For purposes of this subsection (G)(3) the following terms
9shall have the following meanings:
10        "Budget Year": The school year for which general State
11    aid is calculated and awarded under subsection (E).
12        "Base Tax Year": The property tax levy year used to
13    calculate the Budget Year allocation of general State aid.
14        "Preceding Tax Year": The property tax levy year
15    immediately preceding the Base Tax Year.
16        "Base Tax Year's Tax Extension": The product of the
17    equalized assessed valuation utilized by the County Clerk
18    in the Base Tax Year multiplied by the limiting rate as
19    calculated by the County Clerk and defined in the Property
20    Tax Extension Limitation Law.
21        "Preceding Tax Year's Tax Extension": The product of
22    the equalized assessed valuation utilized by the County
23    Clerk in the Preceding Tax Year multiplied by the Operating
24    Tax Rate as defined in subsection (A).
25        "Extension Limitation Ratio": A numerical ratio,
26    certified by the County Clerk, in which the numerator is

 

 

09900SB0316sam001- 64 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 65 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 66 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 67 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 68 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 69 -LRB099 02946 RPS 36858 a

1subsection 1(n) of Section 18-8 of this Code (which was
2repealed on July 1, 1998), and any high school district that is
3affected by Public Act 92-28 is entitled to a recomputation of
4its supplemental general State aid grant or State aid paid in
5any of those fiscal years. This recomputation shall not be
6affected by any other funding.
7    (1.10) This paragraph (1.10) applies to the 2003-2004
8school year and each school year thereafter. For purposes of
9this subsection (H), the term "Low-Income Concentration Level"
10shall, for each fiscal year, be the low-income eligible pupil
11count as of July 1 of the immediately preceding fiscal year (as
12determined by the Department of Human Services based on the
13number of pupils who are eligible for at least one of the
14following low income programs: Medicaid, the Children's Health
15Insurance Program, TANF, or Food Stamps, excluding pupils who
16are eligible for services provided by the Department of
17Children and Family Services, averaged over the 2 immediately
18preceding fiscal years for fiscal year 2004 and over the 3
19immediately preceding fiscal years for each fiscal year
20thereafter) divided by the Average Daily Attendance of the
21school district.
22    (2) Supplemental general State aid pursuant to this
23subsection (H) shall be provided as follows for the 1998-1999,
241999-2000, and 2000-2001 school years only:
25        (a) For any school district with a Low Income
26    Concentration Level of at least 20% and less than 35%, the

 

 

09900SB0316sam001- 70 -LRB099 02946 RPS 36858 a

1    grant for any school year shall be $800 multiplied by the
2    low income eligible pupil count.
3        (b) For any school district with a Low Income
4    Concentration Level of at least 35% and less than 50%, the
5    grant for the 1998-1999 school year shall be $1,100
6    multiplied by the low income eligible pupil count.
7        (c) For any school district with a Low Income
8    Concentration Level of at least 50% and less than 60%, the
9    grant for the 1998-99 school year shall be $1,500
10    multiplied by the low income eligible pupil count.
11        (d) For any school district with a Low Income
12    Concentration Level of 60% or more, the grant for the
13    1998-99 school year shall be $1,900 multiplied by the low
14    income eligible pupil count.
15        (e) For the 1999-2000 school year, the per pupil amount
16    specified in subparagraphs (b), (c), and (d) immediately
17    above shall be increased to $1,243, $1,600, and $2,000,
18    respectively.
19        (f) For the 2000-2001 school year, the per pupil
20    amounts specified in subparagraphs (b), (c), and (d)
21    immediately above shall be $1,273, $1,640, and $2,050,
22    respectively.
23    (2.5) Supplemental general State aid pursuant to this
24subsection (H) shall be provided as follows for the 2002-2003
25school year:
26        (a) For any school district with a Low Income

 

 

09900SB0316sam001- 71 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 72 -LRB099 02946 RPS 36858 a

1thereafter:
2        (a) For any school district with a Low Income
3    Concentration Level of 15% or less, the grant for each
4    school year shall be $355 multiplied by the low income
5    eligible pupil count.
6        (b) For any school district with a Low Income
7    Concentration Level greater than 15%, the grant for each
8    school year shall be $294.25 added to the product of $2,700
9    and the square of the Low Income Concentration Level, all
10    multiplied by the low income eligible pupil count.
11    For the 2003-2004 school year and each school year
12thereafter through the 2008-2009 school year only, the grant
13shall be no less than the grant for the 2002-2003 school year.
14For the 2009-2010 school year only, the grant shall be no less
15than the grant for the 2002-2003 school year multiplied by
160.66. For the 2010-2011 school year only, the grant shall be no
17less than the grant for the 2002-2003 school year multiplied by
180.33. Notwithstanding the provisions of this paragraph to the
19contrary, if for any school year supplemental general State aid
20grants are prorated as provided in paragraph (1) of this
21subsection (H), then the grants under this paragraph shall be
22prorated.
23    For the 2003-2004 school year only, the grant shall be no
24greater than the grant received during the 2002-2003 school
25year added to the product of 0.25 multiplied by the difference
26between the grant amount calculated under subsection (a) or (b)

 

 

09900SB0316sam001- 73 -LRB099 02946 RPS 36858 a

1of this paragraph (2.10), whichever is applicable, and the
2grant received during the 2002-2003 school year. For the
32004-2005 school year only, the grant shall be no greater than
4the grant received during the 2002-2003 school year added to
5the product of 0.50 multiplied by the difference between the
6grant amount calculated under subsection (a) or (b) of this
7paragraph (2.10), whichever is applicable, and the grant
8received during the 2002-2003 school year. For the 2005-2006
9school year only, the grant shall be no greater than the grant
10received during the 2002-2003 school year added to the product
11of 0.75 multiplied by the difference between the grant amount
12calculated under subsection (a) or (b) of this paragraph
13(2.10), whichever is applicable, and the grant received during
14the 2002-2003 school year.
15    (3) School districts with an Average Daily Attendance of
16more than 1,000 and less than 50,000 that qualify for
17supplemental general State aid pursuant to this subsection
18shall submit a plan to the State Board of Education prior to
19October 30 of each year for the use of the funds resulting from
20this grant of supplemental general State aid for the
21improvement of instruction in which priority is given to
22meeting the education needs of disadvantaged children. Such
23plan shall be submitted in accordance with rules and
24regulations promulgated by the State Board of Education.
25    (4) School districts with an Average Daily Attendance of
2650,000 or more that qualify for supplemental general State aid

 

 

09900SB0316sam001- 74 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 75 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 76 -LRB099 02946 RPS 36858 a

1    State Board shall approve or reject the plan within 60 days
2    after its submission. If the plan is rejected, the district
3    shall give written notice of intent to modify the plan
4    within 15 days of the notification of rejection and then
5    submit a modified plan within 30 days after the date of the
6    written notice of intent to modify. Districts may amend
7    approved plans pursuant to rules promulgated by the State
8    Board of Education.
9        Upon notification by the State Board of Education that
10    the district has not submitted a plan prior to July 15 or a
11    modified plan within the time period specified herein, the
12    State aid funds affected by that plan or modified plan
13    shall be withheld by the State Board of Education until a
14    plan or modified plan is submitted.
15        If the district fails to distribute State aid to
16    attendance centers in accordance with an approved plan, the
17    plan for the following year shall allocate funds, in
18    addition to the funds otherwise required by this
19    subsection, to those attendance centers which were
20    underfunded during the previous year in amounts equal to
21    such underfunding.
22        For purposes of determining compliance with this
23    subsection in relation to the requirements of attendance
24    center funding, each district subject to the provisions of
25    this subsection shall submit as a separate document by
26    December 1 of each year a report of expenditure data for

 

 

09900SB0316sam001- 77 -LRB099 02946 RPS 36858 a

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

 

 

09900SB0316sam001- 78 -LRB099 02946 RPS 36858 a

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

 

 

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

 

 

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1paid to the Authority created for such district for its
2operating expenses in the manner provided in Section 18-11. The
3remainder of general State school aid for any such district
4shall be paid in accordance with Article 34A when that Article
5provides for a disposition other than that provided by this
6Article.
7    (2) (Blank).
8    (3) Summer school. Summer school payments shall be made as
9provided in Section 18-4.3.
10    (4) For the 2015-2016 school year and each school year
11thereafter, the State Board of Education shall, subject to
12appropriation, provide a supplemental grant to entities that
13receive general State aid to limit the loss per student due to
14the difference between the general State aid claim as
15calculated under this Section and the amount appropriated for
16purposes of this Section divided by the Average Daily
17Attendance as set forth in paragraph (2) of subsection (C) of
18this Section. This supplemental grant must be paid first to the
19entity with the greatest loss per student and then to the next
20entity with the greatest loss per student until losses per
21student are reduced to their smallest possible amount given
22this appropriation.
23    For the 2016-2017 school year and each school year
24thereafter, no entity that receives general State aid may
25receive a smaller percentage of its general State aid claim as
26calculated under this Section than the entity received in the

 

 

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12015-2016 school year.
 
2(M) Education Funding Advisory Board.
3    The Education Funding Advisory Board, hereinafter in this
4subsection (M) referred to as the "Board", is hereby created.
5The Board shall consist of 5 members who are appointed by the
6Governor, by and with the advice and consent of the Senate. The
7members appointed shall include representatives of education,
8business, and the general public. One of the members so
9appointed shall be designated by the Governor at the time the
10appointment is made as the chairperson of the Board. The
11initial members of the Board may be appointed any time after
12the effective date of this amendatory Act of 1997. The regular
13term of each member of the Board shall be for 4 years from the
14third Monday of January of the year in which the term of the
15member's appointment is to commence, except that of the 5
16initial members appointed to serve on the Board, the member who
17is appointed as the chairperson shall serve for a term that
18commences on the date of his or her appointment and expires on
19the third Monday of January, 2002, and the remaining 4 members,
20by lots drawn at the first meeting of the Board that is held
21after all 5 members are appointed, shall determine 2 of their
22number to serve for terms that commence on the date of their
23respective appointments and expire on the third Monday of
24January, 2001, and 2 of their number to serve for terms that
25commence on the date of their respective appointments and

 

 

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1expire on the third Monday of January, 2000. All members
2appointed to serve on the Board shall serve until their
3respective successors are appointed and confirmed. Vacancies
4shall be filled in the same manner as original appointments. If
5a vacancy in membership occurs at a time when the Senate is not
6in session, the Governor shall make a temporary appointment
7until the next meeting of the Senate, when he or she shall
8appoint, by and with the advice and consent of the Senate, a
9person to fill that membership for the unexpired term. If the
10Senate is not in session when the initial appointments are
11made, those appointments shall be made as in the case of
12vacancies.
13    The Education Funding Advisory Board shall be deemed
14established, and the initial members appointed by the Governor
15to serve as members of the Board shall take office, on the date
16that the Governor makes his or her appointment of the fifth
17initial member of the Board, whether those initial members are
18then serving pursuant to appointment and confirmation or
19pursuant to temporary appointments that are made by the
20Governor as in the case of vacancies.
21    The State Board of Education shall provide such staff
22assistance to the Education Funding Advisory Board as is
23reasonably required for the proper performance by the Board of
24its responsibilities.
25    For school years after the 2000-2001 school year, the
26Education Funding Advisory Board, in consultation with the

 

 

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1State Board of Education, shall make recommendations as
2provided in this subsection (M) to the General Assembly for the
3foundation level under subdivision (B)(3) of this Section and
4for the supplemental general State aid grant level under
5subsection (H) of this Section for districts with high
6concentrations of children from poverty. The recommended
7foundation level shall be determined based on a methodology
8which incorporates the basic education expenditures of
9low-spending schools exhibiting high academic performance. The
10Education Funding Advisory Board shall make such
11recommendations to the General Assembly on January 1 of odd
12numbered years, beginning January 1, 2001.
 
13(N) (Blank).
 
14(O) References.
15    (1) References in other laws to the various subdivisions of
16Section 18-8 as that Section existed before its repeal and
17replacement by this Section 18-8.05 shall be deemed to refer to
18the corresponding provisions of this Section 18-8.05, to the
19extent that those references remain applicable.
20    (2) References in other laws to State Chapter 1 funds shall
21be deemed to refer to the supplemental general State aid
22provided under subsection (H) of this Section.
 
23(P) Public Act 93-838 and Public Act 93-808 make inconsistent

 

 

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1changes to this Section. Under Section 6 of the Statute on
2Statutes there is an irreconcilable conflict between Public Act
393-808 and Public Act 93-838. Public Act 93-838, being the last
4acted upon, is controlling. The text of Public Act 93-838 is
5the law regardless of the text of Public Act 93-808.
 
6(Q) State Fiscal Year 2015 Payments.
7    For payments made for State fiscal year 2015, the State
8Board of Education shall, for each school district, calculate
9that district's pro-rata share of a minimum sum of $13,600,000
10or additional amounts as needed from the total net General
11State Aid funding as calculated under this Section that shall
12be deemed attributable to the provision of special educational
13facilities and services, as defined in Section 14-1.08 of this
14Code, in a manner that ensures compliance with maintenance of
15State financial support requirements under the federal
16Individuals with Disabilities Education Act. Each school
17district must use such funds only for the provision of special
18educational facilities and services, as defined in Section
1914-1.08 of this Code, and must comply with any expenditure
20verification procedures adopted by the State Board of
21Education.
 
22(R) Repealer.
23    This Section is repealed on June 1, 2017.
24(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15.)
 

 

 

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1    (105 ILCS 5/18-21 new)
2    Sec. 18-21. General State Aid Commission.
3    (a) There is created a General State Aid Commission to
4propose a revised school funding formula for Illinois schools.
5The Commission shall consist of the following members, all of
6whom shall serve without compensation but shall be reimbursed
7for their travel expenses from appropriations to the State
8Board of Education available for that purpose and subject to
9the rules of the Legislative Travel Control Board:
10        (1) Three members appointed by the Speaker of the House
11    of Representatives, one of whom shall serve as
12    co-chairperson.
13        (2) Two members appointed by the Minority Leader of the
14    House of Representatives.
15        (3) Three members appointed by the President of the
16    Senate, one of whom shall serve as co-chairperson.
17        (4) Two members appointed by the Minority Leader of the
18    Senate.
19    (b) The General State Aid Commission shall meet within 30
20days of the effective date of this amendatory Act of the 99th
21General Assembly. Thereafter, the Commission shall meet at the
22call of the co-chairpersons. The State Board of Education shall
23provide administrative and other support to the Commission.
24    (c) The General State Aid Commission shall propose a new
25school funding formula for public schools in this State. The

 

 

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1Commission must establish a school funding formula that
2provides adequate, equitable, transparent, and accountable
3distribution of funds to school districts that will prepare
4students for success after high school.
5    (d) The Commission shall submit its proposed school funding
6formula to the General Assembly for consideration on or before
7December 31, 2016 by filing copies of its proposal as provided
8in Section 3.1 of the General Assembly Organization Act. Upon
9filing its proposal, the Commission is dissolved.
10    (e) This Section is repealed on December 31, 2017.
 
11    Section 90. The State Mandates Act is amended by adding
12Section 8.39 as follows:
 
13    (30 ILCS 805/8.39 new)
14    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
15of this Act, no reimbursement by the State is required for the
16implementation of any mandate created by this amendatory Act of
17the 99th General Assembly.
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.".