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90_SB1236
35 ILCS 200/15-170
105 ILCS 5/18-8 from Ch. 122, par. 18-8
Amends the Property Tax Code and the School Code.
Provides that beginning with taxable year 1998, the maximum
reduction for the Senior Citizens Homestead Exemption shall
be $2,500 in all counties (now $2,500 in counties with
3,000,000 or more inhabitants and $2,000 in all other
counties). Provides that beginning in tax year 1999 and
thereafter, the amount of the reduction shall be subject to
annual adjustments equal to the lesser of 5% or the
percentage increase in the previous calendar year in the
Consumer Price Index for All Urban Consumers for all items
published by the United States Department of Labor.
Effective immediately.
LRB9008372KDks
LRB9008372KDks
1 AN ACT in relation to taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 15-170 as follows:
6 (35 ILCS 200/15-170)
7 Sec. 15-170. Senior Citizens Homestead Exemption. An
8 annual homestead exemption limited, except as described here
9 with relation to cooperatives, to a maximum reduction set
10 forth below from the property's value, as equalized or
11 assessed by the Department, is granted for property that is
12 occupied as a residence by a person 65 years of age or older
13 who is liable for paying real estate taxes on the property
14 and is an owner of record of the property or has a legal or
15 equitable interest therein as evidenced by a written
16 instrument, except for a leasehold interest, other than a
17 leasehold interest of land on which a single family residence
18 is located, which is occupied as a residence by a person 65
19 years or older who has an ownership interest therein, legal,
20 equitable or as a lessee, and on which he or she is liable
21 for the payment of property taxes. Prior to taxable year
22 1998, the maximum reduction shall be $2,500 in counties with
23 3,000,000 or more inhabitants and $2,000 in all other
24 counties. Beginning in taxable year 1998, the maximum
25 reduction shall be $2,500 in all counties. Beginning in
26 taxable year 1999 and thereafter, the amount of the maximum
27 reduction shall be subject to annual adjustments equal to the
28 lesser of 5% or the percentage increase in the previous
29 calendar year in the Consumer Price Index for All Urban
30 Consumers for all items published by the United States
31 Department of Labor. For land improved with an apartment
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1 building owned and operated as a cooperative or a building
2 which is a life care facility which shall be considered to be
3 a cooperative, the maximum reduction from the value of the
4 property, as equalized by the Department, shall be multiplied
5 by the number of apartments or units occupied by a person 65
6 years of age or older who is liable, by contract with the
7 owner or owners of record, for paying property taxes on the
8 property and is an owner of record of a legal or equitable
9 interest in the cooperative apartment building, other than a
10 leasehold interest. In a cooperative where a homestead
11 exemption has been granted, the cooperative association or
12 its management firm shall credit the savings resulting from
13 that exemption only to the apportioned tax liability of the
14 owner who qualified for the exemption. Any person who
15 willfully refuses to so credit the savings shall be guilty of
16 a Class B misdemeanor. Under this Section and Section 15-175,
17 "life care facility" means a facility as defined in Section 2
18 of the Life Care Facilities Act, with which the applicant for
19 the homestead exemption has a life care contract as defined
20 in that Act, which requires the applicant to pay property
21 taxes.
22 When a homestead exemption has been granted under this
23 Section and the person qualifying subsequently becomes a
24 resident of a facility licensed under the Nursing Home Care
25 Act, the exemption shall continue so long as the residence
26 continues to be occupied by the qualifying person's spouse if
27 the spouse is 65 years of age or older, or if the residence
28 remains unoccupied but is still owned by the person qualified
29 for the homestead exemption.
30 A person who will be 65 years of age during the current
31 assessment year shall be eligible to apply for the homestead
32 exemption during that assessment year. Application shall be
33 made during the application period in effect for the county
34 of his residence.
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1 The assessor or chief county assessment officer may
2 determine the eligibility of a life care facility to receive
3 the benefits provided by this Section, by affidavit,
4 application, visual inspection, questionnaire or other
5 reasonable methods in order to insure that the tax savings
6 resulting from the exemption are credited by the management
7 firm to the apportioned tax liability of each qualifying
8 resident. The assessor may request reasonable proof that the
9 management firm has so credited the exemption.
10 The chief county assessment officer of each county with
11 less than 3,000,000 inhabitants shall provide to each person
12 allowed a homestead exemption under this Section a form to
13 designate any other person to receive a duplicate of any
14 notice of delinquency in the payment of taxes assessed and
15 levied under this Code on the property of the person
16 receiving the exemption. The duplicate notice shall be in
17 addition to the notice required to be provided to the person
18 receiving the exemption, and shall be given in the manner
19 required by this Code. The person filing the request for the
20 duplicate notice shall pay a fee of $5 to cover
21 administrative costs to the supervisor of assessments, who
22 shall then file the executed designation with the county
23 collector. Notwithstanding any other provision of this Code
24 to the contrary, the filing of such an executed designation
25 requires the county collector to provide duplicate notices as
26 indicated by the designation. A designation may be rescinded
27 by the person who executed such designation at any time, in
28 the manner and form required by the chief county assessment
29 officer.
30 The assessor or chief county assessment officer may
31 determine the eligibility of residential property to receive
32 the homestead exemption provided by this Section by
33 application, visual inspection, questionnaire or other
34 reasonable methods. The determination shall be made in
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1 accordance with guidelines established by the Department.
2 In counties with less than 3,000,000 inhabitants, the
3 county board may by resolution provide that if a person has
4 been granted a homestead exemption under this Section, the
5 person qualifying need not reapply for the exemption.
6 In counties with less than 3,000,000 inhabitants, if the
7 assessor or chief county assessment officer requires annual
8 application for verification of eligibility for an exemption
9 once granted under this Section, the application shall be
10 mailed to the taxpayer.
11 The assessor or chief county assessment officer shall
12 notify each person who qualifies for an exemption under this
13 Section that the person may also qualify for deferral of real
14 estate taxes under the Senior Citizens Real Estate Tax
15 Deferral Act. The notice shall set forth the qualifications
16 needed for deferral of real estate taxes, the address and
17 telephone number of county collector, and a statement that
18 applications for deferral of real estate taxes may be
19 obtained from the county collector.
20 (Source: P.A. 89-412, eff. 11-17-95; 90-471, eff. 8-17-97.)
21 Section 10. The School Code is amended by changing
22 Section 18-8 as follows:
23 (105 ILCS 5/18-8) (from Ch. 122, par. 18-8)
24 (Section scheduled to be repealed on July 1, 1998)
25 Sec. 18-8. Basis for apportionment to districts,
26 laboratory schools and alternative schools.
27 A. The amounts to be apportioned for school years prior
28 to the 1998-1999 school year shall be determined for each
29 educational service region by school districts, as follows:
30 1. General Provisions.
31 (a) In the computation of the amounts to be apportioned,
32 the average daily attendance of all pupils in grades 9
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1 through 12 shall be multiplied by 1.25. The average daily
2 attendance of all pupils in grades 7 and 8 shall be
3 multiplied by 1.05.
4 (b) The actual number of pupils in average daily
5 attendance shall be computed in a one-teacher school district
6 by dividing the total aggregate days of pupil attendance by
7 the actual number of days school is in session but not more
8 than 30 such pupils shall be accredited for such type of
9 district; and in districts of 2 or more teachers, or in
10 districts where records of attendance are kept by session
11 teachers, by taking the sum of the respective averages of the
12 units composing the group.
13 (c) Pupils in average daily attendance shall be computed
14 upon the average of the best 3 months of pupils attendance of
15 the current school year except as district claims may be
16 later amended as provided hereinafter in this Section.
17 However, for any school district maintaining grades
18 kindergarten through 12, the "average daily attendance" shall
19 be computed on the average of the best 3 months of pupils
20 attendance of the current year in grades kindergarten through
21 8, added together with the average of the best 3 months of
22 pupils attendance of the current year in grades 9 through 12,
23 except as district claims may be later amended as provided in
24 this Section. Days of attendance shall be kept by regular
25 calendar months, except any days of attendance in August
26 shall be added to the month of September and any days of
27 attendance in June shall be added to the month of May.
28 Except as otherwise provided in this Section, days of
29 attendance by pupils shall be counted only for sessions of
30 not less than 5 clock hours of school work per day under
31 direct supervision of: (i) teachers, or (ii) non-teaching
32 personnel or volunteer personnel when engaging in
33 non-teaching duties and supervising in those instances
34 specified in subsection (a) of Section 10-22.34 and paragraph
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1 10 of Section 34-18, with pupils of legal school age and in
2 kindergarten and grades 1 through 12.
3 (d) Pupils regularly enrolled in a public school for
4 only a part of the school day may be counted on the basis of
5 1/6 day for every class hour of instruction of 40 minutes or
6 more attended pursuant to such enrollment.
7 (e) Days of attendance may be less than 5 clock hours on
8 the opening and closing of the school term, and upon the
9 first day of pupil attendance, if preceded by a day or days
10 utilized as an institute or teachers' workshop.
11 (f) A session of 4 or more clock hours may be counted as
12 a day of attendance upon certification by the regional
13 superintendent, and approved by the State Superintendent of
14 Education to the extent that the district has been forced to
15 use daily multiple sessions.
16 (g) A session of 3 or more clock hours may be counted as
17 a day of attendance (1) when the remainder of the school day
18 or at least 2 hours in the evening of that day is utilized
19 for an in-service training program for teachers, up to a
20 maximum of 5 days per school year of which a maximum of 4
21 days of such 5 days may be used for parent-teacher
22 conferences, provided a district conducts an in-service
23 training program for teachers which has been approved by the
24 State Superintendent of Education; or, in lieu of 4 such
25 days, 2 full days may be used, in which event each such day
26 may be counted as a day of attendance; and (2) when days in
27 addition to those provided in item (1) are scheduled by a
28 school pursuant to its school improvement plan adopted under
29 Article 34 or its revised or amended school improvement plan
30 adopted under Article 2, provided that (i) such sessions of 3
31 or more clock hours are scheduled to occur at regular
32 intervals, (ii) the remainder of the school days in which
33 such sessions occur are utilized for in-service training
34 programs or other staff development activities for teachers,
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1 and (iii) a sufficient number of minutes of school work under
2 the direct supervision of teachers are added to the school
3 days between such regularly scheduled sessions to accumulate
4 not less than the number of minutes by which such sessions of
5 3 or more clock hours fall short of 5 clock hours. Any full
6 days used for the purposes of this paragraph shall not be
7 considered for computing average daily attendance. Days
8 scheduled for in-service training programs, staff development
9 activities, or parent-teacher conferences may be scheduled
10 separately for different grade levels and different
11 attendance centers of the district.
12 (h) A session of not less than one clock hour teaching
13 of hospitalized or homebound pupils on-site or by telephone
14 to the classroom may be counted as 1/2 day of attendance,
15 however these pupils must receive 4 or more clock hours of
16 instruction to be counted for a full day of attendance.
17 (i) A session of at least 4 clock hours may be counted
18 as a day of attendance for first grade pupils, and pupils in
19 full day kindergartens, and a session of 2 or more hours may
20 be counted as 1/2 day of attendance by pupils in
21 kindergartens which provide only 1/2 day of attendance.
22 (j) For children with disabilities who are below the age
23 of 6 years and who cannot attend two or more clock hours
24 because of their disability or immaturity, a session of not
25 less than one clock hour may be counted as 1/2 day of
26 attendance; however for such children whose educational needs
27 so require a session of 4 or more clock hours may be counted
28 as a full day of attendance.
29 (k) A recognized kindergarten which provides for only
30 1/2 day of attendance by each pupil shall not have more than
31 1/2 day of attendance counted in any 1 day. However,
32 kindergartens may count 2 1/2 days of attendance in any 5
33 consecutive school days. Where a pupil attends such a
34 kindergarten for 2 half days on any one school day, such
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1 pupil shall have the following day as a day absent from
2 school, unless the school district obtains permission in
3 writing from the State Superintendent of Education.
4 Attendance at kindergartens which provide for a full day of
5 attendance by each pupil shall be counted the same as
6 attendance by first grade pupils. Only the first year of
7 attendance in one kindergarten shall be counted except in
8 case of children who entered the kindergarten in their fifth
9 year whose educational development requires a second year of
10 kindergarten as determined under the rules and regulations of
11 the State Board of Education.
12 (l) Days of attendance by tuition pupils shall be
13 accredited only to the districts that pay the tuition to a
14 recognized school.
15 (m) The greater of the immediately preceding year's
16 weighted average daily attendance or the average of the
17 weighted average daily attendance of the immediately
18 preceding year and the previous 2 years shall be used.
19 For any school year beginning July 1, 1986 or thereafter,
20 if the weighted average daily attendance in either grades
21 kindergarten through 8 or grades 9 through 12 of a district
22 as computed for the first calendar month of the current
23 school year exceeds by more than 5%, but not less than 25
24 pupils, the district's weighted average daily attendance for
25 the first calendar month of the immediately preceding year
26 in, respectively, grades kindergarten through 8 or grades 9
27 through 12, a supplementary payment shall be made to the
28 district equal to the difference in the amount of aid the
29 district would be paid under this Section using the weighted
30 average daily attendance in the district as computed for the
31 first calendar month of the current school year and the
32 amount of aid the district would be paid using the weighted
33 average daily attendance in the district for the first
34 calendar month of the immediately preceding year. Such
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1 supplementary State aid payment shall be paid to the district
2 as provided in Section 18-8.4 and shall be treated as
3 separate from all other payments made pursuant to this
4 Section 18-8.
5 (n) The number of low income eligible pupils in a
6 district shall result in an increase in the weighted average
7 daily attendance calculated as follows: The number of low
8 income pupils shall increase the weighted ADA by .53 for each
9 student adjusted by dividing the percent of low income
10 eligible pupils in the district by the ratio of eligible low
11 income pupils in the State to the best 3 months' weighted
12 average daily attendance in the State. In no case may the
13 adjustment under this paragraph result in a greater weighting
14 than .625 for each eligible low income student. The number
15 of low income eligible pupils in a district shall be the
16 low-income eligible count from the most recently available
17 federal census and the weighted average daily attendance
18 shall be calculated in accordance with the other provisions
19 of this paragraph.
20 (o) Any school district which fails for any given school
21 year to maintain school as required by law, or to maintain a
22 recognized school is not eligible to file for such school
23 year any claim upon the common school fund. In case of
24 nonrecognition of one or more attendance centers in a school
25 district otherwise operating recognized schools, the claim of
26 the district shall be reduced in the proportion which the
27 average daily attendance in the attendance center or centers
28 bear to the average daily attendance in the school district.
29 A "recognized school" means any public school which meets the
30 standards as established for recognition by the State Board
31 of Education. A school district or attendance center not
32 having recognition status at the end of a school term is
33 entitled to receive State aid payments due upon a legal claim
34 which was filed while it was recognized.
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1 (p) School district claims filed under this Section are
2 subject to Sections 18-9, 18-10 and 18-12, except as herein
3 otherwise provided.
4 (q) The State Board of Education shall secure from the
5 Department of Revenue the value as equalized or assessed by
6 the Department of Revenue of all taxable property of every
7 school district together with the applicable tax rate used in
8 extending taxes for the funds of the district as of September
9 30 of the previous year. The Department of Revenue shall add
10 to the equalized assessed value of all taxable property of
11 each school district situated entirely or partially within a
12 county with 2,000,000 or more inhabitants an amount equal to
13 the total amount by which the homestead exemptions allowed
14 under Section Sections 15-170 and 15-175 of the Property Tax
15 Code for real property situated in that school district
16 exceeds the total amount that would have been allowed in that
17 school district as homestead exemptions under that Section
18 those Sections if the maximum reduction under Section 15-170
19 of the Property Tax Code was $2,000 and the maximum reduction
20 under Section 15-175 of the Property Tax Code was $3,500.
21 The county clerk of any county with 2,000,000 or more
22 inhabitants shall annually calculate and certify to the
23 Department for each school district all homestead exemption
24 amounts required by this amendatory Act of 1992. In a new
25 district which has not had any tax rates yet determined for
26 extension of taxes, a leveled uniform rate shall be computed
27 from the latest amount of the fund taxes extended on the
28 several areas within such new district.
29 (r) If a school district operates a full year school
30 under Section 10-19.1, the general state aid to the school
31 district shall be determined by the State Board of Education
32 in accordance with this Section as near as may be applicable.
33 2. New or recomputed claim. The general State aid
34 entitlement for a newly created school district or a district
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1 which has annexed an entire school district shall be computed
2 using attendance, compensatory pupil counts, equalized
3 assessed valuation, and tax rate data which would have been
4 used had the district been in existence for 3 years. General
5 State aid entitlements shall not be recomputed except as
6 permitted herein.
7 3. Impaction. Impaction payments shall be made as
8 provided for in Section 18-4.2.
9 4. Summer school. Summer school payments shall be made
10 as provided in Section 18-4.3.
11 5. Computation of State aid. The State grant shall be
12 determined as follows:
13 (a) The State shall guarantee the amount of money that a
14 district's operating tax rate as limited in other Sections of
15 this Act would produce if every district maintaining grades
16 kindergarten through 12 had an equalized assessed valuation
17 equal to $74,791 per weighted ADA pupil; every district
18 maintaining grades kindergarten through 8 had an equalized
19 assessed valuation of $108,644 per weighted ADA pupil; and
20 every district maintaining grades 9 through 12 had an
21 equalized assessed valuation of $187,657 per weighted ADA
22 pupil. The State Board of Education shall adjust the
23 equalized assessed valuation amounts stated in this
24 paragraph, if necessary, to conform to the amount of the
25 appropriation approved for any fiscal year.
26 (b) The operating tax rate to be used shall consist of
27 all district taxes extended for all purposes except community
28 college educational purposes for the payment of tuition under
29 Section 6-1 of the Public Community College Act, Bond and
30 Interest, Summer School, Rent, Capital Improvement and
31 Vocational Education Building. Any district may elect to
32 exclude Transportation from the calculation of its operating
33 tax rate. Districts may include taxes extended for the
34 payment of principal and interest on bonds issued under the
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1 provisions of Sections 17-2.11a and 20-2 at a rate of .05%
2 per year for each purpose or the actual rate extended,
3 whichever is less.
4 (c) For calculation of aid under this Act a district
5 shall use the combined authorized tax rates of all funds not
6 exempt in (b) above, not to exceed 2.76% of the value of all
7 its taxable property as equalized or assessed by the
8 Department of Revenue for districts maintaining grades
9 kindergarten through 12; 1.90% of the value of all its
10 taxable property as equalized or assessed by the Department
11 of Revenue for districts maintaining grades kindergarten
12 through 8 only; 1.10% of the value of all its taxable
13 property as equalized or assessed by the Department of
14 Revenue for districts maintaining grades 9 through 12 only.
15 A district may, however, as provided in Article 17, increase
16 its operating tax rate above the maximum rate provided in
17 this subsection without affecting the amount of State aid to
18 which it is entitled under this Act.
19 (d) (1) For districts maintaining grades kindergarten
20 through 12 with an operating tax rate as described in
21 subsections 5(b) and (c) of less than 2.18%, and districts
22 maintaining grades kindergarten through 8 with an operating
23 tax rate of less than 1.28%, State aid shall be computed by
24 multiplying the difference between the guaranteed equalized
25 assessed valuation per weighted ADA pupil in subsection 5(a)
26 and the equalized assessed valuation per weighted ADA pupil
27 in the district by the operating tax rate, multiplied by the
28 weighted average daily attendance of the district; provided,
29 however, that for the 1989-1990 school year only, a school
30 district maintaining grades kindergarten through 8 whose
31 operating tax rate with reference to which its general State
32 aid for the 1989-1990 school year is determined is less than
33 1.28% and more than 1.090%, and which had an operating tax
34 rate of 1.28% or more for the previous year, shall have its
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1 general State aid computed according to the provisions of
2 subsection 5(d)(2).
3 (2) For districts maintaining grades kindergarten
4 through 12 with an operating tax rate as described in
5 subsection 5(b) and (c) of 2.18% and above, the State aid
6 shall be computed as provided in subsection (d) (1) but as
7 though the district had an operating tax rate of 2.76%; in
8 K-8 districts with an operating tax rate of 1.28% and above,
9 the State aid shall be computed as provided in subsection (d)
10 (1) but as though the district had an operating tax rate of
11 1.90%; and in 9-12 districts, the State aid shall be computed
12 by multiplying the difference between the guaranteed
13 equalized assessed valuation per weighted average daily
14 attendance pupil in subsection 5(a) and the equalized
15 assessed valuation per weighted average daily attendance
16 pupil in the district by the operating tax rate, not to
17 exceed 1.10%, multiplied by the weighted average daily
18 attendance of the district. State aid computed under the
19 provisions of this subsection (d) (2) shall be treated as
20 separate from all other payments made pursuant to this
21 Section. The State Comptroller and State Treasurer shall
22 transfer from the General Revenue Fund to the Common School
23 Fund the amounts necessary to permit these claims to be paid
24 in equal installments along with other State aid payments
25 remaining to be made for the 1983-1984 school year under this
26 Section.
27 (3) For any school district whose 1995 equalized
28 assessed valuation is at least 6% less than its 1994
29 equalized assessed valuation as the result of a reduction in
30 the equalized assessed valuation of the taxable property
31 within such district of any one taxpayer whose taxable
32 property within the district has a 1994 equalized assessed
33 valuation constituting at least 20% of the 1994 equalized
34 assessed valuation of all taxable property within the
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1 district, the 1996-97 State aid of such district shall be
2 computed using its 1995 equalized assessed valuation.
3 (4) For any school district whose 1988 equalized
4 assessed valuation is 55% or less of its 1981 equalized
5 assessed valuation, the 1990-91 State aid of such district
6 shall be computed by multiplying the 1988 equalized assessed
7 valuation by a factor of .8. Any such school district which
8 is reorganized effective for the 1991-92 school year shall
9 use the formula provided in this subparagraph for purposes of
10 the calculation made pursuant to subsection (m) of this
11 Section.
12 (e) The amount of State aid shall be computed under the
13 provisions of subsections 5(a) through 5(d) provided the
14 equalized assessed valuation per weighted ADA pupil is less
15 than .87 of the amounts in subsection 5(a). If the equalized
16 assessed valuation per weighted ADA pupil is equal to or
17 greater than .87 of the amounts in subsection 5(a), the State
18 aid shall be computed under the provisions of subsection
19 5(f).
20 (f) If the equalized assessed valuation per weighted ADA
21 pupil is equal to or greater than .87 of the amounts in
22 subsection 5(a), the State aid per weighted ADA pupil shall
23 be computed by multiplying the product of .13 times the
24 maximum per pupil amount computed under the provisions of
25 subsections 5(a) through 5(d) by an amount equal to the
26 quotient of .87 times the equalized assessed valuation per
27 weighted ADA pupil in subsection 5(a) for that type of
28 district divided by the district equalized valuation per
29 weighted ADA pupil except in no case shall the district
30 receive State aid per weighted ADA pupil of less than .07
31 times the maximum per pupil amount computed under the
32 provisions of subsections 5(a) through 5(d).
33 (g) In addition to the above grants, summer school
34 grants shall be made based upon the calculation as provided
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1 in subsection 4 of this Section.
2 (h) The board of any district receiving any of the
3 grants provided for in this Section may apply those funds to
4 any fund so received for which that board is authorized to
5 make expenditures by law.
6 (i) (1) (a) In school districts with an average daily
7 attendance of 50,000 or more, the amount which is provided
8 under subsection 1(n) of this Section by the application of a
9 base Chapter 1 weighting factor of .375 shall be distributed
10 to the attendance centers within the district in proportion
11 to the number of pupils enrolled at each attendance center
12 who are eligible to receive free or reduced-price lunches or
13 breakfasts under the federal Child Nutrition Act of 1966 and
14 under the National School Lunch Act during the immediately
15 preceding school year. The amount of State aid provided
16 under subsection 1(n) of this Section by the application of
17 the Chapter 1 weighting factor in excess of .375 shall be
18 distributed to the attendance centers within the district in
19 proportion to the total enrollment at each attendance center.
20 Beginning with school year 1989-90, and each school year
21 thereafter, all funds provided under subsection 1 (n) of this
22 Section by the application of the Chapter 1 weighting factor
23 which are in excess of the level of non-targeted Chapter 1
24 funds in school year 1988-89 shall be distributed to
25 attendance centers, and only to attendance centers, within
26 the district in proportion to the number of pupils enrolled
27 at each attendance center who are eligible to receive free or
28 reduced price lunches or breakfasts under the Federal Child
29 Nutrition Act and under the National School Lunch Act during
30 the immediately preceding school year. Beginning in school
31 year 1989-90, 25% of the previously non-targeted Chapter 1
32 funds as established for school year 1988-89 shall also be
33 distributed to the attendance centers, and only to attendance
34 centers, in the district in proportion to the number of
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1 pupils enrolled at each attendance center who are eligible to
2 receive free or reduced price lunches or breakfasts under the
3 Federal Child Nutrition Act and under the National School
4 Lunch Act during the immediately preceding school year; in
5 school year 1990-91, 50% of the previously non-targeted
6 Chapter 1 funds as established for school year 1988-89 shall
7 be distributed to attendance centers, and only to attendance
8 centers, in the district in proportion to the number of
9 pupils enrolled at each attendance center who are eligible to
10 receive such free or reduced price lunches or breakfasts
11 during the immediately preceding school year; in school year
12 1991-92, 75% of the previously non-targeted Chapter 1 funds
13 as established for school year 1988-89 shall be distributed
14 to attendance centers, and only to attendance centers, in the
15 district in proportion to the number of pupils enrolled at
16 each attendance center who are eligible to receive such free
17 or reduced price lunches or breakfasts during the immediately
18 preceding school year; in school year 1992-93 and thereafter,
19 all funds provided under subsection 1 (n) of this Section by
20 the application of the Chapter 1 weighting factor shall be
21 distributed to attendance centers, and only to attendance
22 centers, in the district in proportion to the number of
23 pupils enrolled at each attendance center who are eligible to
24 receive free or reduced price lunches or breakfasts under the
25 Federal Child Nutrition Act and under the National School
26 Lunch Act during the immediately preceding school year;
27 provided, however, that the distribution formula in effect
28 beginning with school year 1989-90 shall not be applicable to
29 such portion of State aid provided under subsection 1 (n) of
30 this Section by the application of the Chapter 1 weighting
31 formula as is set aside and appropriated by the school
32 district for the purpose of providing desegregation programs
33 and related transportation to students (which portion shall
34 not exceed 5% of the total amount of State aid which is
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1 provided under subsection 1 (n) of this Section by
2 application of the Chapter 1 weighting formula), and the
3 relevant percentages shall be applied to the remaining
4 portion of such State aid. The distribution of these
5 portions of general State aid among attendance centers
6 according to these requirements shall not be compensated for
7 or contravened by adjustments of the total of other funds
8 appropriated to any attendance centers. (b) The Board of
9 Education shall utilize funding from one or several sources
10 in order to fully implement this provision annually prior to
11 the opening of school. The Board of Education shall apply
12 savings from reduced administrative costs required under
13 Section 34-43.1 and growth in non-Chapter 1 State and local
14 funds to assure that all attendance centers receive funding
15 to replace losses due to redistribution of Chapter 1 funding.
16 The distribution formula and funding to replace losses due to
17 the distribution formula shall occur, in full, using any and
18 all sources available, including, if necessary, revenue from
19 administrative reductions beyond those required in Section
20 34-43.1, in order to provide the necessary funds. (c) Each
21 attendance center shall be provided by the school district a
22 distribution of noncategorical funds and other categorical
23 funds to which an attendance center is entitled under law in
24 order that the State aid provided by application of the
25 Chapter 1 weighting factor and required to be distributed
26 among attendance centers according to the requirements of
27 this paragraph supplements rather than supplants the
28 noncategorical funds and other categorical funds provided by
29 the school district to the attendance centers.
30 Notwithstanding the foregoing provisions of this subsection
31 5(i)(1) or any other law to the contrary, beginning with the
32 1995-1996 school year and for each school year thereafter,
33 the board of a school district to which the provisions of
34 this subsection apply shall be required to allocate or
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1 provide to attendance centers of the district in any such
2 school year, from the State aid provided for the district
3 under this Section by application of the Chapter 1 weighting
4 factor, an aggregate amount of not less than $261,000,000 of
5 State Chapter 1 funds. Any State Chapter 1 funds that by
6 reason of the provisions of this paragraph are not required
7 to be allocated and provided to attendance centers may be
8 used and appropriated by the board of the district for any
9 lawful school purpose. Chapter 1 funds received by an
10 attendance center (except those funds set aside for
11 desegregation programs and related transportation to
12 students) shall be used on the schedule cited in this Section
13 at the attendance center at the discretion of the principal
14 and local school council for programs to improve educational
15 opportunities at qualifying schools through the following
16 programs and services: early childhood education, reduced
17 class size or improved adult to student classroom ratio,
18 enrichment programs, remedial assistance, attendance
19 improvement and other educationally beneficial expenditures
20 which supplement the regular and basic programs as determined
21 by the State Board of Education. Chapter 1 funds shall not
22 be expended for any political or lobbying purposes as defined
23 by board rule. (d) Each district subject to the provisions of
24 this paragraph shall submit an acceptable plan to meet the
25 educational needs of disadvantaged children, in compliance
26 with the requirements of this paragraph, to the State Board
27 of Education prior to July 15 of each year. This plan shall
28 be consistent with the decisions of local school councils
29 concerning the school expenditure plans developed in
30 accordance with part 4 of Section 34-2.3. The State Board
31 shall approve or reject the plan within 60 days after its
32 submission. If the plan is rejected the district shall give
33 written notice of intent to modify the plan within 15 days of
34 the notification of rejection and then submit a modified plan
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1 within 30 days after the date of the written notice of intent
2 to modify. Districts may amend approved plans pursuant to
3 rules promulgated by the State Board of Education.
4 Upon notification by the State Board of Education that
5 the district has not submitted a plan prior to July 15 or a
6 modified plan within the time period specified herein, the
7 State aid funds affected by said plan or modified plan shall
8 be withheld by the State Board of Education until a plan or
9 modified plan is submitted.
10 If the district fails to distribute State aid to
11 attendance centers in accordance with an approved plan, the
12 plan for the following year shall allocate funds, in addition
13 to the funds otherwise required by this subparagraph, to
14 those attendance centers which were underfunded during the
15 previous year in amounts equal to such underfunding.
16 For purposes of determining compliance with this
17 subsection in relation to Chapter 1 expenditures, each
18 district subject to the provisions of this subsection shall
19 submit as a separate document by December 1 of each year a
20 report of Chapter 1 expenditure data for the prior year in
21 addition to any modification of its current plan. If it is
22 determined that there has been a failure to comply with the
23 expenditure provisions of this subsection regarding
24 contravention or supplanting, the State Superintendent of
25 Education shall, within 60 days of receipt of the report,
26 notify the district and any affected local school council.
27 The district shall within 45 days of receipt of that
28 notification inform the State Superintendent of Education of
29 the remedial or corrective action to be taken, whether by
30 amendment of the current plan, if feasible, or by adjustment
31 in the plan for the following year. Failure to provide the
32 expenditure report or the notification of remedial or
33 corrective action in a timely manner shall result in a
34 withholding of the affected funds.
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1 The State Board of Education shall promulgate rules and
2 regulations to implement the provisions of this subsection
3 5(i)(1). No funds shall be released under subsection 1(n) of
4 this Section or under this subsection 5(i)(1) to any district
5 which has not submitted a plan which has been approved by the
6 State Board of Education.
7 (2) School districts with an average daily attendance of
8 more than 1,000 and less than 50,000 and having a low income
9 pupil weighting factor in excess of .53 shall submit a plan
10 to the State Board of Education prior to October 30 of each
11 year for the use of the funds resulting from the application
12 of subsection 1(n) of this Section for the improvement of
13 instruction in which priority is given to meeting the
14 education needs of disadvantaged children. Such plan shall
15 be submitted in accordance with rules and regulations
16 promulgated by the State Board of Education.
17 (j) For the purposes of calculating State aid under this
18 Section, with respect to any part of a school district within
19 a redevelopment project area in respect to which a
20 municipality has adopted tax increment allocation financing
21 pursuant to the Tax Increment Allocation Redevelopment Act,
22 Sections 11-74.4-1 through 11-74.4-11 of the Illinois
23 Municipal Code or the Industrial Jobs Recovery Law, Sections
24 11-74.6-1 through 11-74.6-50 of the Illinois Municipal Code,
25 no part of the current equalized assessed valuation of real
26 property located in any such project area which is
27 attributable to an increase above the total initial equalized
28 assessed valuation of such property shall be used in
29 computing the equalized assessed valuation per weighted ADA
30 pupil in the district, until such time as all redevelopment
31 project costs have been paid, as provided in Section
32 11-74.4-8 of the Tax Increment Allocation Redevelopment Act
33 or in Section 11-74.6-35 of the Industrial Jobs Recovery Law.
34 For the purpose of computing the equalized assessed valuation
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1 per weighted ADA pupil in the district the total initial
2 equalized assessed valuation or the current equalized
3 assessed valuation, whichever is lower, shall be used until
4 such time as all redevelopment project costs have been paid.
5 (k) For a school district operating under the financial
6 supervision of an Authority created under Article 34A, the
7 State aid otherwise payable to that district under this
8 Section, other than State aid attributable to Chapter 1
9 students, shall be reduced by an amount equal to the budget
10 for the operations of the Authority as certified by the
11 Authority to the State Board of Education, and an amount
12 equal to such reduction shall be paid to the Authority
13 created for such district for its operating expenses in the
14 manner provided in Section 18-11. The remainder of State
15 school aid for any such district shall be paid in accordance
16 with Article 34A when that Article provides for a disposition
17 other than that provided by this Article.
18 (l) For purposes of calculating State aid under this
19 Section, the equalized assessed valuation for a school
20 district used to compute State aid shall be determined by
21 adding to the real property equalized assessed valuation for
22 the district an amount computed by dividing the amount of
23 money received by the district under the provisions of "An
24 Act in relation to the abolition of ad valorem personal
25 property tax and the replacement of revenues lost thereby",
26 certified August 14, 1979, by the total tax rate for the
27 district. For purposes of this subsection 1976 tax rates
28 shall be used for school districts in the county of Cook and
29 1977 tax rates shall be used for school districts in all
30 other counties.
31 (m) (1) For a new school district formed by combining
32 property included totally within 2 or more previously
33 existing school districts, for its first year of existence or
34 if the new district was formed after October 31, 1982 and
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1 prior to September 23, 1985, for the year immediately
2 following September 23, 1985, the State aid calculated under
3 this Section shall be computed for the new district and for
4 the previously existing districts for which property is
5 totally included within the new district. If the computation
6 on the basis of the previously existing districts is greater,
7 a supplementary payment equal to the difference shall be made
8 for the first 3 years of existence of the new district or if
9 the new district was formed after October 31, 1982 and prior
10 to September 23, 1985, for the 3 years immediately following
11 September 23, 1985.
12 (2) For a school district which annexes all of the
13 territory of one or more entire other school districts, for
14 the first year during which the change of boundaries
15 attributable to such annexation becomes effective for all
16 purposes as determined under Section 7-9 or 7A-8, the State
17 aid calculated under this Section shall be computed for the
18 annexing district as constituted after the annexation and for
19 the annexing and each annexed district as constituted prior
20 to the annexation; and if the computation on the basis of the
21 annexing and annexed districts as constituted prior to the
22 annexation is greater, a supplementary payment equal to the
23 difference shall be made for the first 3 years of existence
24 of the annexing school district as constituted upon such
25 annexation.
26 (3) For 2 or more school districts which annex all of
27 the territory of one or more entire other school districts,
28 and for 2 or more community unit districts which result upon
29 the division (pursuant to petition under Section 11A-2) of
30 one or more other unit school districts into 2 or more parts
31 and which together include all of the parts into which such
32 other unit school district or districts are so divided, for
33 the first year during which the change of boundaries
34 attributable to such annexation or division becomes effective
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1 for all purposes as determined under Section 7-9 or 11A-10,
2 as the case may be, the State aid calculated under this
3 Section shall be computed for each annexing or resulting
4 district as constituted after the annexation or division and
5 for each annexing and annexed district, or for each resulting
6 and divided district, as constituted prior to the annexation
7 or division; and if the aggregate of the State aid as so
8 computed for the annexing or resulting districts as
9 constituted after the annexation or division is less than the
10 aggregate of the State aid as so computed for the annexing
11 and annexed districts, or for the resulting and divided
12 districts, as constituted prior to the annexation or
13 division, then a supplementary payment equal to the
14 difference shall be made and allocated between or among the
15 annexing or resulting districts, as constituted upon such
16 annexation or division, for the first 3 years of their
17 existence. The total difference payment shall be allocated
18 between or among the annexing or resulting districts in the
19 same ratio as the pupil enrollment from that portion of the
20 annexed or divided district or districts which is annexed to
21 or included in each such annexing or resulting district bears
22 to the total pupil enrollment from the entire annexed or
23 divided district or districts, as such pupil enrollment is
24 determined for the school year last ending prior to the date
25 when the change of boundaries attributable to the annexation
26 or division becomes effective for all purposes. The amount
27 of the total difference payment and the amount thereof to be
28 allocated to the annexing or resulting districts shall be
29 computed by the State Board of Education on the basis of
30 pupil enrollment and other data which shall be certified to
31 the State Board of Education, on forms which it shall provide
32 for that purpose, by the regional superintendent of schools
33 for each educational service region in which the annexing and
34 annexed districts, or resulting and divided districts are
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1 located.
2 (4) If a unit school district annexes all the territory
3 of another unit school district effective for all purposes
4 pursuant to Section 7-9 on July 1, 1988, and if part of the
5 annexed territory is detached within 90 days after July 1,
6 1988, then the detachment shall be disregarded in computing
7 the supplementary State aid payments under this paragraph (m)
8 for the entire 3 year period and the supplementary State aid
9 payments shall not be diminished because of the detachment.
10 (5) Any supplementary State aid payment made under this
11 paragraph (m) shall be treated as separate from all other
12 payments made pursuant to this Section.
13 (n) For the purposes of calculating State aid under this
14 Section, the real property equalized assessed valuation for a
15 school district used to compute State aid shall be determined
16 by subtracting from the real property value as equalized or
17 assessed by the Department of Revenue for the district an
18 amount computed by dividing the amount of any abatement of
19 taxes under Section 18-170 of the Property Tax Code by the
20 maximum operating tax rates specified in subsection 5(c) of
21 this Section and an amount computed by dividing the amount of
22 any abatement of taxes under subsection (a) of Section 18-165
23 of the Property Tax Code by the maximum operating tax rates
24 specified in subsection 5(c) of this Section.
25 (o) Notwithstanding any other provisions of this
26 Section, for the 1996-1997 school year the amount of the
27 aggregate general State aid entitlement that is received
28 under this Section by each school district for that school
29 year shall be not less than the amount of the aggregate
30 general State aid entitlement that was received by the
31 district under this Section for the 1995-1996 school year.
32 If a school district is to receive an aggregate general State
33 aid entitlement under this Section for the 1996-1997 school
34 year that is less than the amount of the aggregate general
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1 State aid entitlement that the district received under this
2 Section for the 1995-1996 school year, the school district
3 shall also receive, from a separate appropriation made for
4 purposes of this paragraph (o), a supplementary payment that
5 is equal to the amount by which the general State aid
6 entitlement received by the district under this Section for
7 the 1995-1996 school year exceeds the general State aid
8 entitlement that the district is to receive under this
9 Section for the 1996-1997 school year.
10 Notwithstanding any other provisions of this Section, for
11 the 1997-1998 school year the amount of the aggregate general
12 State aid entitlement that is received under this Section by
13 each school district for that school year shall be not less
14 than the amount of the aggregate general State aid
15 entitlement that was received by the district under this
16 Section for the 1996-1997 school year. If a school district
17 is to receive an aggregate general State aid entitlement
18 under this Section for the 1997-1998 school year that is less
19 than the amount of the aggregate general State aid
20 entitlement that the district received under this Section for
21 the 1996-1997 school year, the school district shall also
22 receive, from a separate appropriation made for purposes of
23 this paragraph (o), a supplementary payment that is equal to
24 the amount by which the general State aid entitlement
25 received by the district under this Section for the 1996-1997
26 school year exceeds the general State aid entitlement that
27 the district is to receive under this Section for the
28 1997-1998 school year.
29 If the amount appropriated for supplementary payments to
30 school districts under this paragraph (o) is insufficient for
31 that purpose, the supplementary payments that districts are
32 to receive under this paragraph shall be prorated according
33 to the aggregate amount of the appropriation made for
34 purposes of this paragraph.
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1 (p) For the 1997-1998 school year only, a supplemental
2 general State aid grant shall be provided for school
3 districts in an amount equal to the greater of the result of
4 part (i) of this subsection or part (ii) of this subsection,
5 calculated as follows:
6 (i) The general State aid received by a school
7 district under this Section for the 1997-1998 school year
8 shall be added to the sum of (A) the result obtained by
9 multiplying the 1995 equalized valuation of all taxable
10 property in the district by the fixed calculation tax
11 rates of 3.0% for unit districts, 2.0% for elementary
12 districts and 1.0% for high school districts plus (B) the
13 aggregate corporate personal property replacement
14 revenues received by the district during the 1996-1997
15 school year. That aggregate amount determined under this
16 part (i) shall be divided by the average of the best 3
17 months of pupil attendance in the district for the
18 1996-1997 school year. If the result obtained by dividing
19 the aggregate amount determined under this part (i) by
20 the average of the best 3 months of pupil attendance in
21 the district is less than $3,600, the supplemental
22 general State aid grant for that district shall be equal
23 to the amount determined by subtracting from $3,600 the
24 result obtained by dividing the aggregate amount
25 determined under this part (i) by the average of the best
26 3 months of pupil attendance in the district, and by
27 multiplying that difference by the average of the best 3
28 months of pupil attendance in the district for the
29 1996-1997 school year.
30 (ii) The general State aid received by a school
31 district under this Section for the 1997-1998 school year
32 shall be added to the sum of (A) the result obtained by
33 multiplying the 1995 equalized assessed valuation of all
34 taxable property in the district by the district's
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1 applicable 1995 operating tax rate as defined in this
2 part (ii) plus (B) the aggregate corporate personal
3 property replacement revenues received by the district
4 during the 1996-1997 school year. That aggregate amount
5 shall be divided by the average of the best 3 months of
6 pupil attendance in the district for the 1996-1997 school
7 year. If the result obtained by dividing the aggregate
8 amount determined in this part (ii) by the average of the
9 best 3 months of pupil attendance in the district is less
10 than $4,100, the supplemental general State aid grant for
11 that district shall be equal to the amount determined by
12 subtracting from the $4,100 the result obtained by
13 dividing the aggregate amount determined in this part
14 (ii) by the average of the best 3 months of pupil
15 attendance in the district and by multiplying that
16 difference by the average of the best 3 months of pupil
17 attendance in the district for the 1996-1997 school year.
18 For the purposes of this part (ii), the "applicable 1995
19 operating tax rate" shall mean the following: (A) for
20 unit districts with operating tax rates of 3.00% or less,
21 elementary districts with operating tax rates of 2.00% or
22 less, and high school districts with operating tax rates
23 of 1.00% or less, the applicable 1995 operating tax rate
24 shall be 3.00% for unit districts, 2.00% for elementary
25 districts, and 1.00% for high school districts; (B) for
26 unit districts with operating tax rates of 4.50% or more,
27 elementary districts with operating tax rates of 3.00% or
28 more, and high school districts with operating tax rates
29 of 1.85% or more, the applicable 1995 operating tax rate
30 shall be 4.50% for unit districts, 3.00% for elementary
31 districts, and 1.85% for high school districts; and (C)
32 for unit districts with operating tax rates of more than
33 3.00% and less than 4.50%, for elementary districts with
34 operating tax rates of more than 2.00% and less than
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1 3.00%, and for high school districts with operating tax
2 rates of more than 1.00% and less than 1.85%, the
3 applicable 1995 operating tax rate shall be the
4 district's actual 1995 operating tax rate.
5 If the moneys appropriated in a separate line item by the
6 General Assembly to the State Board of Education for
7 supplementary payments required to be made and distributed to
8 school districts for the 1997-1998 school year under this
9 subsection 5(p) are insufficient, the amount of the
10 supplementary payments required to be made and distributed to
11 those school districts under this subsection shall abate
12 proportionately.
13 (p-5) For the 1997-98 school year only, a supplemental
14 general State aid grant shall be provided for school
15 districts based on the number of low-income eligible pupils
16 within the school district. For the purposes of this
17 subsection 5(p-5), "low-income eligible pupils" shall be the
18 low-income eligible pupil count from the most recently
19 available federal census. The supplemental general State aid
20 grant for each district shall be equal to the number of
21 low-income eligible pupils within that district multiplied by
22 $30.50. If the moneys appropriated in a separate line item
23 by the General Assembly to the State Board of Education for
24 supplementary payments required to be made and distributed to
25 school districts for the 1997-98 school year under this
26 subsection 5(p-5) are insufficient, the amount of the
27 supplementary payments required to be made and distributed to
28 those districts under this subsection shall abate
29 proportionately.
30 B. In calculating the amount to be paid to the governing
31 board of a public university that operates a laboratory
32 school under this Section or to any alternative school that
33 is operated by a regional superintendent of schools, the
34 State Board of Education shall require by rule such reporting
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1 requirements as it deems necessary.
2 As used in this Section, "laboratory school" means a
3 public school which is created and operated by a public
4 university and approved by the State Board of Education. The
5 governing board of a public university which receives funds
6 from the State Board under this subsection B may not increase
7 the number of students enrolled in its laboratory school from
8 a single district, if that district is already sending 50 or
9 more students, except under a mutual agreement between the
10 school board of a student's district of residence and the
11 university which operates the laboratory school. A
12 laboratory school may not have more than 1,000 students,
13 excluding students with disabilities in a special education
14 program.
15 As used in this Section, "alternative school" means a
16 public school which is created and operated by a Regional
17 Superintendent of Schools and approved by the State Board of
18 Education. Such alternative schools may offer courses of
19 instruction for which credit is given in regular school
20 programs, courses to prepare students for the high school
21 equivalency testing program or vocational and occupational
22 training. A regional superintendent of schools may contract
23 with a school district or a public community college district
24 to operate an alternative school. An alternative school
25 serving more than one educational service region may be
26 operated under such terms as the regional superintendents of
27 schools of those educational service regions may agree.
28 Each laboratory and alternative school shall file, on
29 forms provided by the State Superintendent of Education, an
30 annual State aid claim which states the average daily
31 attendance of the school's students by month. The best 3
32 months' average daily attendance shall be computed for each
33 school. The weighted average daily attendance shall be
34 computed and the weighted average daily attendance for the
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1 school's most recent 3 year average shall be compared to the
2 most recent weighted average daily attendance, and the
3 greater of the 2 shall be used for the calculation under this
4 subsection B. The general State aid entitlement shall be
5 computed by multiplying the school's student count by the
6 foundation level as determined under this Section.
7 C. This Section is repealed July 1, 1998.
8 (Source: P.A. 89-15, eff. 5-30-95; 89-235, eff. 8-4-95;
9 89-397, eff. 8-20-95; 89-610, eff. 8-6-96; 89-618, eff.
10 8-9-96; 89-626, eff. 8-9-96; 89-679, eff. 8-16-96; 90-9, eff.
11 7-1-97; 90-14, eff. 7-1-97; 90-548, eff. 12-4-97; 90-566,
12 eff. 1-2-98; revised 1-8-98.)
13 Section 99. Effective date. This Act takes effect upon
14 becoming law.