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90_HB0549
SEE INDEX
Creates the Local Option School District Income Tax
Act and amends the School Code, the State Finance Act, the
Illinois Income Tax Act, and the Property Tax Code.
Authorizes school districts by referendum to impose an income
tax on individuals resident of the district. Provides that
with referendum approval, the income tax shall be levied at
an annual rate, adjusted each year, that will produce for
distribution to the district in each calendar year an amount
equal to the corresponding 50% reduction that is required to
be made in the annual extension of the real property taxes
that are levied by the district against residential property
for educational, operations and maintenance, and
transportation purposes and that are collected and
distributed to the district in the same calendar year in
which the corresponding income tax revenues are distributed.
Provides for a referendum repeal of the tax. Provides for
the manner of levying and collecting the tax and for deposit
of the income tax revenues in the educational, operations and
maintenance, and transportation funds of the district in
proportion to the respective amounts by which the taxes in
those funds are abated. Provides for disbursement of the
tax to school districts by the State Treasurer. Amends the
Property Tax Extension Limitation Law to exclude from the
definition of "aggregate extension" school district levies
made to cover amounts lost because of the repeal of the local
income tax for schools as formerly imposed by the district
under the Local Option School District Income Tax Act.
Changes the school State aid formula to provide that any tax
abatement required under the Local Option School District
Income Tax Act shall be disregarded in computing the
operating tax rate of school districts for State aid formula
purposes and shall not otherwise affect the computation or
distribution of State aid for school districts. Effective
immediately.
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1 AN ACT relating to school district income taxes, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 1. Short title. This Act may be cited as the
6 Local Option School District Income Tax Act.
7 Section 5. Definitions. In this Act:
8 "Taxable income" means that portion of the net income of
9 a taxpayer that is allocable and apportionable to the school
10 district of which the taxpayer is a resident under the
11 provisions of this Act and the regulations promulgated
12 thereunder.
13 "Net income" means the net income of a taxpayer as
14 defined and as determined and computed for the taxable year
15 under the provisions of the Illinois Income Tax Act.
16 "Taxable year" means the calendar year, or the fiscal
17 year ending in such calendar year, upon the basis of which
18 taxable income is computed under this Act, and also includes
19 a fractional part of a year for which income is earned.
20 "Resident" means an individual who is in a school
21 district for other than a temporary transitory purpose during
22 the taxable year, or who is domiciled in that school district
23 but is absent therefrom for a temporary or transitory purpose
24 during the taxable year.
25 "Residential property" means (i) property that is
26 "homestead property" within the meaning of Section 15-175 of
27 the Property Tax Code, and (ii) any other real property that
28 is used solely for residential purposes and that is improved
29 with a structure that consists only of not more than 6
30 residential units, at least one of which is occupied as the
31 principal dwelling place of the owner or owners of the
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1 property.
2 Section 10. Referendum; imposition of tax; limitations.
3 The school board of each school district, including special
4 charter districts as defined in Section 1-3 of the School
5 Code and school districts organized under Article 34 of that
6 Code, may by proper resolution or shall upon receipt of a
7 petition of 5% of the voters who voted in the school district
8 in the last gubernatorial election cause to be submitted to
9 the voters of the school district at the general election
10 held in November of an even-numbered year or at the
11 nonpartisan election held in November of an odd-numbered
12 year, in accordance with the general election law, a
13 proposition to authorize an annual local income tax for
14 schools, measured as a non-graduated percentage of the
15 taxable income of individuals resident of the district and
16 imposed only in increments of 0.125%, to be imposed on every
17 such individual on the privilege of earning or receiving
18 income as a resident of the school district; provided that
19 the tax shall not be imposed on income earned or received by
20 an individual during any period in which the individual is a
21 nonresident of the school district even though the income is
22 earned or received in that school district. The resolution
23 shall be adopted or the petition shall be filed under this
24 Section not less than 90 days before the date of the November
25 election at which the proposition is to be submitted to the
26 voters of the school district.
27 The resolution or petition to submit the proposition to
28 the voters of the district shall: (i) specify an estimated
29 initial rate at which the tax is proposed to be imposed; (ii)
30 state that the actual initial rate at which the tax is
31 imposed shall be computed by the Department of Revenue and
32 shall be adjusted every 12 months thereafter; and (iii) state
33 that the actual initial rate and the rate as adjusted and
34 imposed for each succeeding 12 month period shall be computed
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1 by the Department of Revenue in such manner as to produce,
2 from the tax imposed under this Act, aggregate income tax
3 revenues for distribution to the school district in each
4 calendar year that are equal, as near as may be, to the 50%
5 abatement that the county clerk is required to make in each
6 such calendar year, as provided in Section 40, in extending
7 against residential property located in the district taxes
8 levied by the district during the preceding calendar year for
9 the educational, operations and maintenance, and
10 transportation purposes of the district. The proposition
11 shall state the approximate initial rate at which the tax is
12 proposed to be imposed, as computed by the Department of
13 Revenue under subsection (b) of Section 15, and shall be in
14 substantially the following form:
15 Shall School District No. .... be authorized to
16 impose a local income tax for schools at an initial
17 annual rate of approximately ...% on the taxable income
18 earned or received by individuals who are residents of
19 the school district, if the actual initial rate at which
20 the tax is imposed is adjusted every 12 months
21 thereafter, and if the actual initial rate and the rate
22 as adjusted and imposed for each succeeding 12 month
23 period are computed by the Department of Revenue in such
24 manner as to produce aggregate income tax revenues for
25 distribution to the school district in each calendar year
26 that are equal, as near as may be, to a 50% reduction
27 that would then have to be made in each such calendar
28 year in the extension against residential property of
29 real property taxes levied by the district during the
30 preceding calendar year for the educational, operations
31 and maintenance, and transportation purposes of the
32 district?
33 The votes shall be recorded as "Yes" or "No". If a majority
34 of the votes cast at the election on the proposition to
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1 impose the local income tax for schools is in favor thereof,
2 the school board shall, commencing on March 1 of the calendar
3 year immediately succeeding the calendar year in which the
4 election is held and thereafter, unless such authority is
5 repealed as provided in Section 25, impose the annual tax at
6 an annual rate as initially computed and as computed and
7 adjusted every 12 months thereafter by the Department of
8 Revenue as provided in subsection (c) of Section 15.
9 Section 15. Determination of annual rate.
10 (a) Upon a school board's adoption of a resolution or
11 receipt of a petition to impose within the school district
12 the local income tax for schools as provided in this Act, the
13 school board shall request the county clerk of each county in
14 which all or any part of the territory of the school district
15 is located to certify, and each such county clerk shall
16 certify, to the school board and to the Department of
17 Revenue, not later than August 1 of the calendar year in
18 which the proposition to impose a local income tax for
19 schools is to be submitted to the voters of the district at a
20 regular election held in November of that year, an amount
21 equal to the aggregate amount of real property taxes that
22 could be extended against the equalized assessed valuation of
23 the taxable residential property in the district for the
24 educational, operations and maintenance, and transportation
25 purposes of the district (i) if those real property taxes are
26 levied at the maximum rates at which the district is
27 authorized to levy those taxes for the fiscal year of the
28 district that begins in the calendar year in which the
29 resolution is adopted or the petition is received, and (ii)
30 if those real property taxes are extended at those rates
31 against the equalized assessed valuation of the taxable
32 residential property in the district for the calendar year in
33 which the petition is filed or the resolution is adopted.
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1 (b) Not more than 15 days after receipt by the Department
2 of Revenue of the certification or certifications required to
3 be made by the county clerk or county clerks as provided in
4 subsection (a), the Department of Revenue shall compute and
5 certify to the school board of the school district the
6 approximate rate, calculated to the nearest 0.125%, that, had
7 this Act been in effect during the calendar year immediately
8 preceding the calendar year in which the resolution is
9 adopted or the petition is received, and had the local income
10 tax for schools been imposed and collected under this Act
11 within the district during each of the 12 months comprising
12 that immediately preceding calendar year at that approximate
13 rate, would have produced in collected income taxes that were
14 distributable to that school district for that calendar year
15 an amount equal or substantially equal to but not greater
16 than 50% of the total amount or amounts certified by the
17 county clerk or county clerks, as the case may be, under
18 subsection (a). The approximate rate as computed by the
19 Department of Revenue under this subsection shall be the
20 approximate initial annual rate that must be stated in the
21 proposition that is submitted to the voters of the district
22 under Section 10.
23 (c) Not later than February 1 of each calendar year
24 during any part of which the local income tax for schools is
25 or will be imposed in a school district, each county clerk in
26 which all or any part of the school district is located shall
27 compute and certify to the Department of Revenue and the
28 school board, as provided in Section 40, the aggregate amount
29 of the abatement required to be made under that Section in
30 each such calendar year in the extension against the
31 residential property located in the district of taxes levied
32 by the district in the preceding calendar year for
33 educational, operations and maintenance, and transportation
34 purposes. Within 10 days after the receipt by the Department
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1 of Revenue of the annual certification required to be made by
2 each county clerk in which all or any part of the school
3 district is located, the Department of Revenue shall compute
4 the actual initial rate (with respect to the 12 month period
5 that commences on March 1 of the first calendar year during
6 which the local income tax for schools is to imposed) or the
7 adjusted rate (with respect to each successive 12 month
8 period), calculated to the nearest 0.125%, that, had the
9 local income tax for schools been imposed and collected
10 within the district during each of the 12 months comprising
11 the calendar year immediately preceding the calendar year in
12 which the Department is required to compute the rate under
13 this subsection, would have produced, in collected local
14 school income taxes that were distributable to the school
15 district for that calendar year, an amount equal or
16 substantially equal to but not greater than the aggregate
17 amount of the abatement computed and certified by the county
18 clerk or county clerks to the Department in the calendar year
19 in which the Department computes the rate under this
20 subsection. The actual initial rate or the adjusted rate
21 that is computed and certified by the Department of Revenue
22 in each such calendar year as provided in this subsection
23 shall be the annual rate at which the local income tax for
24 schools is imposed in the district for the 12 month period
25 that commences on March 1 of the calendar year in which the
26 Department computes and certifies the rate.
27 Section 20. Apportionment of income. The method of
28 allocating and apportioning income earned in the school
29 district by individuals who earn only a portion of their
30 income in that district shall be established by rules and
31 regulations that the Department of Revenue shall adopt for
32 that purpose. The method so established shall be determined,
33 as near as may be, in accordance with the provisions of
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1 Article III of the Illinois Income Tax Act, governing the
2 manner in which income and items of deduction are allocated
3 and apportioned to this State with respect to part-year
4 residents and other persons.
5 Section 25. Repeal of local income tax for schools;
6 referendum. The school board of a school district may by
7 resolution, or shall upon the petition of 5% of the voters
8 who voted in the school district in the last gubernatorial
9 election, cause to be submitted to the voters of that
10 district in accordance with the general election law a
11 proposition to repeal the local income tax for schools. The
12 proposition to repeal the local income tax for schools may be
13 submitted to the voters of the district only at the general
14 election held in November of an even-numbered year or at the
15 nonpartisan election held in November of an odd-numbered
16 year. The resolution or petition to submit the proposition
17 to the voters of the district shall: (i) state that the
18 proposed repeal of the local income tax for schools is to
19 take effect on March 1 of the calendar year following the
20 calendar year in which the November election is held; (ii)
21 state that amounts to be collected from the imposition of the
22 local income tax for schools through February of the calendar
23 year in which the proposed repeal of the tax is to take
24 effect shall be distributed to the school district as
25 provided in this Act on July 1 of that calendar year; and
26 (iii) state that when the proposed repeal of the local income
27 tax for schools takes effect, the extension of real property
28 taxes against residential property thereafter levied by the
29 school district for the educational, operations and
30 maintenance, and transportation purposes of the district
31 shall no longer be abated under the provisions of this Act.
32 The proposition shall be in substantially the following form:
33 Shall the local income tax for schools that is
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1 imposed by School District No. .... be repealed effective
2 March 1, .... if, when that repeal takes effect, the
3 extension of the real property taxes against residential
4 property thereafter levied by the school district for its
5 educational, operations and maintenance, and
6 transportation purposes will no longer be reduced each
7 year by 50%?
8 The votes shall be recorded as "Yes" or "No". If a majority
9 of the votes cast on the proposition to repeal the local
10 income tax for schools is in favor thereof, that tax shall
11 not be imposed on or after March 1 of the calendar year
12 following the year in which the election is held unless again
13 authorized as provided in Section 10.
14 Section 30. Collection.
15 (a) Any tax authorized under this Act shall be imposed
16 only on income earned on or after March 1 of the calendar
17 year following the referendum held in November of the
18 immediately preceding calendar year at which imposition of
19 the tax is authorized. The tax so imposed shall be paid by
20 the taxpayer on or before the fifteenth day of the fourth
21 month following the close of each taxable year during which
22 the tax is imposed and shall be submitted to the Department
23 of Revenue along with the taxpayer's return under the
24 Illinois Income Tax Act. The tax shall be collected by the
25 Department of Revenue. The certification of the results of
26 the referendum authorizing the tax by the proper election
27 officials, accompanied by the resolution of the school board
28 imposing the tax as authorized and the computation by the
29 Department of Revenue in accordance with subsection (c) of
30 Section 15 of the actual initial rate of the tax to be
31 imposed under this Act, shall constitute the authority of the
32 Department of Revenue to collect the tax. Whenever a
33 proposition to authorize imposition of the local income tax
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1 for schools is approved by the voters of any school district
2 as provided in this Act, the county clerk of each county in
3 which that school district is located shall certify the
4 territorial boundaries of the district to the Department of
5 Revenue, and the Department shall (i) promptly notify all
6 individuals resident of the district who have previously
7 filed a return with respect to the taxes imposed by the
8 Illinois Income Tax Act that the local income tax for schools
9 will be imposed within the district beginning on March 1 of
10 the calendar year immediately following the calendar year in
11 which the election authorizing imposition of the tax is held
12 and the manner in which the tax is to be collected by and
13 paid to the Department of Revenue, and (ii) publish notice in
14 a newspaper published in the school district or, if there is
15 no such newspaper, then in a newspaper published in the
16 county in which the school district is located and having
17 circulation in the district, that the local income tax for
18 schools will be imposed within the district and the manner in
19 which the tax is to be collected by and paid to the
20 Department of Revenue. In addition, not later than the 15th
21 day of February of each calendar year in which the Department
22 computes and certifies the rate at which the local income tax
23 for schools is to be imposed for the 12 month period that
24 commences on March 1 of that calendar year, the Department
25 shall publish notice in a newspaper published in the district
26 (or if there is no such newspaper, then in a newspaper
27 published in the county in which the district is located and
28 having circulation in the district) of the actual initial
29 rate or adjusted rate, as the case may be, at which the tax
30 will be imposed within the district during the 12 month
31 period commencing on that March 1. Any tax imposed under this
32 Act shall be collected by and paid to the Department of
33 Revenue at the same time and in the same manner, with the
34 same withholding and estimated payment requirements and
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1 subject to the same assessment and refund procedures,
2 penalties, and interest as the tax imposed by the Illinois
3 Income Tax Act. Except as provided in subsection (b) of this
4 Section, the Department of Revenue shall forthwith pay over
5 to the State Treasurer, ex officio, as trustee, all moneys
6 received by it on behalf of the school district under this
7 Section, to be deposited into a special account that the
8 State Treasurer and State Comptroller shall establish and
9 maintain for the benefit of that school district in the Local
10 Option School District Income Tax Fund, a special fund that
11 is hereby created in the State treasury, to be held and
12 disbursed by the State Treasurer and State Comptroller as
13 provided in this Section and Section 35. All interest earned
14 from the investment of any moneys from time to time held in
15 the Local Option School District Income Tax Fund and any
16 special accounts established in that Fund shall be retained
17 by the State Treasurer to be applied toward costs incurred by
18 the Department of Revenue in administering and enforcing this
19 Act.
20 (b) The Local Option School District Income Tax Refund
21 Fund is hereby created in the State Treasury. The Department
22 of Revenue shall deposit a percentage of the amounts
23 collected from the tax imposed under this Act by any school
24 district into a special account that the State Treasurer and
25 State Comptroller shall establish and maintain within the
26 Local Option School District Income Tax Refund Fund for the
27 purpose of paying refunds resulting from overpayment of tax
28 liability under this Act with respect to that school
29 district. The Department of Revenue shall determine the
30 percentage of the amounts collected from the tax imposed
31 under this Act by any school district that is to be deposited
32 into the special account maintained in the Local Option
33 School District Income Tax Refund Fund to pay refunds
34 resulting from overpayment of tax liability under this Act
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1 with respect to that school district and shall certify that
2 percentage to the Comptroller, all in accordance with rules
3 adopted by the Department of Revenue for purposes of this
4 Section. Money in the special account maintained in the
5 Local Option School District Income Tax Refund Fund with
6 respect to any school district shall be expended exclusively
7 for the purpose of paying refunds resulting from overpayment
8 of tax liability under this Act with respect to that school
9 district. The Director of Revenue shall order payment of
10 refunds resulting from overpayment of tax liability under
11 this Act from the special account maintained with respect to
12 a school district in the Local Option School District Income
13 Tax Refund Fund only to the extent that amounts collected
14 pursuant to this Act for that school district have been
15 deposited into and retained in that special account. This
16 Section shall constitute an irrevocable and continuing
17 appropriation from the Local Option School District Income
18 Tax Refund Fund and the special accounts established and
19 maintained therein for the purpose of paying refunds upon the
20 order of the Director of Revenue in accordance with the
21 provisions of this Section.
22 (c) The Department of Revenue shall promulgate such
23 rules and regulations as may be necessary to implement the
24 provisions of this Act.
25 Section 35. Certification, disbursement, and use of
26 funds.
27 (a) On July 1 of each calendar year, or the first
28 following business day if July 1 falls on a Saturday, Sunday,
29 or holiday, the Department of Revenue shall certify to the
30 State Treasurer and State Comptroller the disbursement of
31 stated sums of money to each school district in which a tax
32 authorized by this Act has been imposed and collected during
33 the preceding calendar year. On each certification date, the
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1 amount to be certified for disbursement from the special
2 account maintained for a school district in the Local Option
3 School District Income Tax Fund shall be the amount deposited
4 into that special account from the tax collected under this
5 Act for that school district during the 12 month period that
6 commences on March 1 of the immediately preceding calendar
7 year, reduced by an amount equal to 2% of the amount so
8 deposited into that special account to be retained by the
9 State Treasurer and applied toward the costs incurred by the
10 Department of Revenue in administering and enforcing this
11 Act.
12 (b) At the time of each disbursement to a school
13 district, the Department of Revenue shall prepare and certify
14 to the Comptroller the amount retained by the State Treasurer
15 as provided in this Section and the interest earned from the
16 investment of moneys from time to time held in the Local
17 Option School District Income Tax Fund and any special
18 accounts established therein as provided in subsection (a) of
19 Section 30 to be applied toward the costs incurred by the
20 Department in administering and enforcing this Act, the
21 amount so retained and the interest so earned to be paid into
22 the General Revenue Fund of the State Treasury.
23 (c) Within 5 days after receipt by the Comptroller from
24 the Department of Revenue of the certification of
25 disbursements to the school districts and General Revenue
26 Fund as provided in this Section, the Comptroller shall cause
27 the warrants to be drawn for the respective amounts in
28 accordance with the directions contained in the
29 certification.
30 (d) If for any reason the General Assembly fails to make
31 an appropriation sufficient to pay each school district the
32 full amount required to be disbursed and paid to it by this
33 Section and any other provision of this Act, then this
34 Section shall constitute an irrevocable and continuing
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1 appropriation of all amounts necessary for that purpose and
2 the irrevocable and continuing authority for and direction to
3 the Comptroller and Treasurer of the State to make the
4 necessary transfers out of and disbursements from the
5 revenues and funds of the State for that purpose.
6 (e) The school board of each school district that
7 receives a disbursement under this Act shall apply and credit
8 the moneys so disbursed to the educational, operations and
9 maintenance, and transportation funds of the district in
10 proportion to the ratio that the amount that the required
11 abatement under Section 40 in the extension against the
12 residential property located in the district, during the
13 disbursement year, of real property taxes levied by the
14 district in each of those 3 funds bears to the aggregate
15 amount of the required abatement under that Section in the
16 extension against such residential property, during the
17 disbursement year, of real property taxes levied by the
18 district in all 3 of those funds.
19 Section 40. Abatement of extension of real property
20 taxes on residential property.
21 (a) During each calendar year in which a disbursement is
22 required to be made under Section 35 to a school district of
23 moneys credited to a special account maintained for that
24 district in the Local Option School District Income Tax Fund,
25 the county clerk shall abate the extension against
26 residential property located in the district of taxes levied
27 by the district for educational, operations and maintenance,
28 and transportation purposes. If any such school district is
29 located in more than one county, the amount of the extension
30 of real property taxes levied for educational, operations and
31 maintenance, and transportation purposes against residential
32 property situated within that district to be so abated shall
33 be apportioned by the county clerks of those counties based
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1 upon the ratio of the aggregate assessed value of the taxable
2 residential property of the district in each such county.
3 Before any abatement of the extension of real property taxes
4 levied for educational, operations and maintenance, and
5 transportation purposes against residential property situated
6 within a school district is made as provided in this Section,
7 the county clerk shall determine whether the amount of each
8 of the educational, operations and maintenance, and
9 transportation tax levies that has been certified for
10 extension is based on a rate at which the district making the
11 certification is authorized by statute or referendum to levy
12 that tax, shall disregard any excess, and shall extend the
13 levy of that tax in accordance with the provisions of the
14 Property Tax Code, subject to abatement of the extension as
15 provided in this Section.
16 (b) Not later than February 1 of each calendar year in
17 which the extension against residential property located in a
18 school district of taxes levied by the district for
19 educational, operations and maintenance, and transportation
20 purposes is required to be abated under subsection (a), the
21 county clerk shall determine the aggregate amount of the
22 required abatement and shall certify that amount to the
23 Department of Revenue and the school board. The aggregate
24 amount of the required abatement in each such calendar year
25 shall be equal to 50% of that portion of the total levy for
26 educational, operations and maintenance, and transportation
27 purposes certified by the school district to the county clerk
28 in the preceding calendar year for extension against all
29 taxable property in the district that the county clerk
30 determines would, but for the abatement required under this
31 Section, be extended against the equalized assessed value of
32 the taxable residential property located in the district. In
33 extending taxes levied for the educational, operations and
34 maintenance, and transportation purposes of the school
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1 district in the year in which the abatement is required to be
2 made, the county clerk shall apportion the aggregate amount
3 of the required abatement among the extensions made of the
4 educational, operations and maintenance, and transportation
5 taxes levied by the district based upon the ratio that the
6 amount certified for levy for each of those 3 purposes bears
7 to the aggregate amount certified for levy for all 3 of those
8 purposes. In certifying to the school board the aggregate
9 amount of the required abatement, the county clerk shall
10 further certify the amount by which each of the respective
11 levies made for the educational, operations and maintenance,
12 and transportation purposes of the district will be reduced.
13 Section 45. Property tax rates. The provisions of this
14 Act for abatement in the extension against residential
15 property of real property taxes levied by school districts
16 for educational, operations and maintenance, and
17 transportation purposes do not constitute and shall not be
18 construed to be a limitation on or a reduction in the rate at
19 which any school district now is or hereafter may be
20 authorized by statute or referendum to levy taxes for any
21 lawful school purpose; and notwithstanding any abatement
22 required by Section 40 to be made in the extension against
23 residential property of real property taxes levied by a
24 school district for educational, operations and maintenance,
25 and transportation purposes, in computing the operating tax
26 rate of the district under Section 18-8 of the School Code
27 that abatement shall be disregarded, and the rate per cent
28 applicable to the extension of the district's taxes for its
29 educational, operations and maintenance, and transportation
30 purposes, as a component of its operating tax rate under
31 Section 18-8 of the School Code, shall be computed on the
32 basis of the amount actually certified by the district to be
33 levied for those purposes, unreduced by any abatement
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1 required by Section 40.
2 Section 50. Penalties. Any person who is subject to the
3 provisions of this Act and who willfully fails to file a
4 return, or who willfully violates any rule or regulation of
5 the Department of Revenue for the administration or
6 enforcement of this Act, or who willfully attempts in any
7 other manner to evade or defeat any tax imposed by this Act
8 or the payment thereof, shall in addition to other penalties
9 be guilty of a Class B misdemeanor. A prosecution for any
10 violation of this Act may be commenced within 3 years of the
11 commission of that act.
12 Section 100. The State Finance Act is amended by adding
13 Section 5.449 as follows:
14 (30 ILCS 105/5.449 new)
15 Sec. 5.449. The Local Option School District Income Tax
16 Refund Fund.
17 Section 105. The Illinois Income Tax Act is amended by
18 changing Section 512 as follows:
19 (35 ILCS 5/512) (from Ch. 120, par. 5-512)
20 Sec. 512. School district data; local option school
21 income tax; net income attributable to period prior to March
22 1 and to period on and after March 1 of a taxable year.
23 (a) All individual income tax return forms for tax years
24 ending December 31, 1986 through December 30, 1995 shall
25 contain an appropriate space in which the taxpayer must
26 indicate either (i) the name and number of the high school
27 district in which they reside on the date such return is
28 filed, or (ii) the name and number of the unit school
29 district in which they reside on the date such return is
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1 filed. Failure of the taxpayer to insert such information
2 shall not invalidate the return.
3 (b) For all tax years ending December 31, 1995 and
4 thereafter, the Department shall provide the State Board of
5 Education with information on individual income tax receipts
6 by school district from the data collected by the Geographic
7 Information System maintained by the Department.
8 (c) All individual income tax forms for tax years ending
9 on or after December 31, 1997 shall contain appropriate space
10 for a taxpayer who resides within a school district that
11 imposes a local income tax for schools under the Local Option
12 School District Income Tax Act to calculate the tax due from
13 the taxpayer under that Act. The Department shall provide,
14 with the return, instructions for calculating and paying the
15 local income tax for schools as provided in the Local Option
16 School District Income Tax Act.
17 (d) With respect to each taxable year of a resident of a
18 school district in which the local income tax for schools is
19 imposed under the Local Option School District Income Tax
20 Act, for purposes of computing the tax due from a resident
21 under that Act, net income for the period before March 1 of
22 the taxable year shall be that amount which bears the same
23 ratio to the resident's net income for the entire taxable
24 year as the number of days in that year before March 1 bears
25 to the total number of days in that year, and net income for
26 the period of the taxable year that begins on March 1 and
27 ends on the last day of the taxable year shall be that amount
28 which bears the same ratio to the resident's net income for
29 the entire taxable year as the number of days in that year
30 beginning March 1 bears to the total number of days in that
31 year. As used in this subsection, the terms "taxable year",
32 "resident", and "net income" have the meaning ascribed to
33 them by Section 5 of the Local Option School District Income
34 Tax Act.
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1 (Source: P.A. 89-21, eff. 7-1-95.)
2 Section 110. The Property Tax Code is amended by changing
3 Sections 18-45 and 18-185 and adding Section 18-182 as
4 follows:
5 (35 ILCS 200/18-45)
6 Sec. 18-45. Computation of rates. Except as provided
7 below, each county clerk shall estimate and determine the
8 rate per cent upon the equalized assessed valuation for the
9 levy year of the property in the county's taxing districts
10 and special service areas, as established under Article VII
11 of the Illinois Constitution, so that the rate will produce,
12 within the proper divisions of that county, not less than the
13 net amount that will be required by the county board or
14 certified to the county clerk according to law. Prior to
15 extension, the county clerk shall determine the maximum
16 amount of tax authorized to be levied by any statute. If the
17 amount of any tax certified to the county clerk for extension
18 exceeds the maximum, the clerk shall extend only the maximum
19 allowable levy.
20 The county clerk shall exclude from the total equalized
21 assessed valuation, whenever estimating and determining it
22 under this Section and Sections 18-50 through 18-105, the
23 equalized assessed valuation in the percentage which has been
24 agreed to by each taxing district, of any property or portion
25 thereof within an Enterprise Zone upon which an abatement of
26 taxes was made under Section 18-170. However, if a
27 municipality has adopted tax increment financing under
28 Division 74.4 of Article 11 of the Illinois Municipal Code,
29 the county clerk shall estimate and determine rates in
30 accordance with Sections 11-74.4-7 through 11-74.4-9 of that
31 Act. The equalized assessed value of all property for the
32 computation of the amount to be extended within a county with
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1 3,000,000 or more inhabitants shall be the equalized assessed
2 value of such property for the year immediately preceding the
3 levy year as established by the assessment and equalization
4 process for the year immediately prior to the levy year.
5 The provisions of this Section and the authority and
6 responsibility of the county clerks hereunder are subject to
7 the provisions of Section 18-182 of the Property Tax Code and
8 Section 40 of the Local Option School District Income Tax .ct
9 relative to abatement in the extension of taxes levied by
10 school districts in which the tax authorized by the Local
11 Option School District Income Tax Act is imposed, levied, and
12 collected.
13 (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477;
14 87-895; 88-455.)
15 (35 ILCS 200/18-182 new)
16 Sec. 18-182. Abatement; local income tax for schools.
17 With respect to a school district in which the local income
18 tax for schools is imposed under the Local Option School
19 District Income Tax Act, the county clerk of a county in
20 which all or any part of the district is located shall abate
21 the extension against residential property located in the
22 district and county of taxes levied by the district for
23 educational, operations and maintenance, and transportation
24 purposes as provided in and subject to the requirements of
25 Section 40 of that Act. As used in this Section, the term
26 "residential property" has the meaning ascribed to it in
27 Section 5 of the Local Option School District Income Tax Act.
28 (35 ILCS 200/18-185)
29 Sec. 18-185. Short title; definitions. This Section and
30 Sections 18-190 through 18-245 may be cited as the Property
31 Tax Extension Limitation Law. As used in Sections 18-190
32 through 18-245:
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1 "Consumer Price Index" means the Consumer Price Index for
2 All Urban Consumers for all items published by the United
3 States Department of Labor.
4 "Extension limitation" means (a) the lesser of 5% or the
5 percentage increase in the Consumer Price Index during the
6 12-month calendar year preceding the levy year or (b) the
7 rate of increase approved by voters under Section 18-205.
8 "Affected county" means a county of 3,000,000 or more
9 inhabitants or a county contiguous to a county of 3,000,000
10 or more inhabitants.
11 "Taxing district" has the same meaning provided in
12 Section 1-150, except as otherwise provided in this Section.
13 For the 1991 through 1994 levy years only, "taxing district"
14 includes only each non-home rule taxing district having the
15 majority of its 1990 equalized assessed value within any
16 county or counties contiguous to a county with 3,000,000 or
17 more inhabitants. Beginning with the 1995 levy year, "taxing
18 district" includes only each non-home rule taxing district
19 subject to this Law before the 1995 levy year and each
20 non-home rule taxing district not subject to this Law before
21 the 1995 levy year having the majority of its 1994 equalized
22 assessed value in an affected county or counties. Beginning
23 with the levy year in which this Law becomes applicable to a
24 taxing district as provided in Section 18-213, "taxing
25 district" also includes those taxing districts made subject
26 to this Law as provided in Section 18-213.
27 "Aggregate extension" for taxing districts to which this
28 Law applied before the 1995 levy year means the annual
29 corporate extension for the taxing district and those special
30 purpose extensions that are made annually for the taxing
31 district, excluding special purpose extensions: (a) made for
32 the taxing district to pay interest or principal on general
33 obligation bonds that were approved by referendum; (b) made
34 for any taxing district to pay interest or principal on
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1 general obligation bonds issued before October 1, 1991; (c)
2 made for any taxing district to pay interest or principal on
3 bonds issued to refund or continue to refund those bonds
4 issued before October 1, 1991; (d) made for any taxing
5 district to pay interest or principal on bonds issued to
6 refund or continue to refund bonds issued after October 1,
7 1991 that were approved by referendum; (e) made for any
8 taxing district to pay interest or principal on revenue bonds
9 issued before October 1, 1991 for payment of which a property
10 tax levy or the full faith and credit of the unit of local
11 government is pledged; however, a tax for the payment of
12 interest or principal on those bonds shall be made only after
13 the governing body of the unit of local government finds that
14 all other sources for payment are insufficient to make those
15 payments; (f) made for payments under a building commission
16 lease when the lease payments are for the retirement of bonds
17 issued by the commission before October 1, 1991, to pay for
18 the building project; (g) made for payments due under
19 installment contracts entered into before October 1, 1991;
20 (h) made for payments of principal and interest on bonds
21 issued under the Metropolitan Water Reclamation District Act
22 to finance construction projects initiated before October 1,
23 1991; (i) made for payments of principal and interest on
24 limited bonds, as defined in Section 3 of the Local
25 Government Debt Reform Act, in an amount not to exceed the
26 debt service extension base less the amount in items (b),
27 (c), (e), and (h) of this definition for non-referendum
28 obligations, except obligations initially issued pursuant to
29 referendum; and (j) made for payments of principal and
30 interest on bonds issued under Section 15 of the Local
31 Government Debt Reform Act; and (k) made by a school district
32 to replace revenues lost as a result of the repeal of the
33 local income tax for schools as formerly imposed by the
34 district under the Local Option School District Income Tax
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1 Act.
2 "Aggregate extension" for the taxing districts to which
3 this Law did not apply before the 1995 levy year (except
4 taxing districts subject to this Law in accordance with
5 Section 18-213) means the annual corporate extension for the
6 taxing district and those special purpose extensions that are
7 made annually for the taxing district, excluding special
8 purpose extensions: (a) made for the taxing district to pay
9 interest or principal on general obligation bonds that were
10 approved by referendum; (b) made for any taxing district to
11 pay interest or principal on general obligation bonds issued
12 before March 1, 1995; (c) made for any taxing district to pay
13 interest or principal on bonds issued to refund or continue
14 to refund those bonds issued before March 1, 1995; (d) made
15 for any taxing district to pay interest or principal on bonds
16 issued to refund or continue to refund bonds issued after
17 March 1, 1995 that were approved by referendum; (e) made for
18 any taxing district to pay interest or principal on revenue
19 bonds issued before March 1, 1995 for payment of which a
20 property tax levy or the full faith and credit of the unit of
21 local government is pledged; however, a tax for the payment
22 of interest or principal on those bonds shall be made only
23 after the governing body of the unit of local government
24 finds that all other sources for payment are insufficient to
25 make those payments; (f) made for payments under a building
26 commission lease when the lease payments are for the
27 retirement of bonds issued by the commission before March 1,
28 1995 to pay for the building project; (g) made for payments
29 due under installment contracts entered into before March 1,
30 1995; (h) made for payments of principal and interest on
31 bonds issued under the Metropolitan Water Reclamation
32 District Act to finance construction projects initiated
33 before October 1, 1991; (i) made for payments of principal
34 and interest on limited bonds, as defined in Section 3 of the
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1 Local Government Debt Reform Act, in an amount not to exceed
2 the debt service extension base less the amount in items (b),
3 (c), (e), and (h) of this definition for non-referendum
4 obligations, except obligations initially issued pursuant to
5 referendum; (j) made for payments of principal and interest
6 on bonds issued under Section 15 of the Local Government Debt
7 Reform Act; (k) made for payments of principal and interest
8 on bonds authorized by Public Act 88-503 and issued under
9 Section 20a of the Chicago Park District Act for aquarium or
10 museum projects; and (l) made for payments of principal and
11 interest on bonds authorized by Public Act 87-1191 and issued
12 under Section 42 of the Cook County Forest Preserve District
13 Act for zoological park projects; and (m) made by a school
14 district to replace revenues lost as a result of the repeal
15 of the local income tax for schools as formerly imposed by
16 the district under the Local Option School District Income
17 Tax Act.
18 "Aggregate extension" for all taxing districts to which
19 this Law applies in accordance with Section 18-213 means the
20 annual corporate extension for the taxing district and those
21 special purpose extensions that are made annually for the
22 taxing district, excluding special purpose extensions: (a)
23 made for the taxing district to pay interest or principal on
24 general obligation bonds that were approved by referendum;
25 (b) made for any taxing district to pay interest or principal
26 on general obligation bonds issued before the date on which
27 the referendum making this Law applicable to the taxing
28 district is held; (c) made for any taxing district to pay
29 interest or principal on bonds issued to refund or continue
30 to refund those bonds issued before the date on which the
31 referendum making this Law applicable to the taxing district
32 is held; (d) made for any taxing district to pay interest or
33 principal on bonds issued to refund or continue to refund
34 bonds issued after the date on which the referendum making
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1 this Law applicable to the taxing district is held if the
2 bonds were approved by referendum after the date on which the
3 referendum making this Law applicable to the taxing district
4 is held; (e) made for any taxing district to pay interest or
5 principal on revenue bonds issued before the date on which
6 the referendum making this Law applicable to the taxing
7 district is held for payment of which a property tax levy or
8 the full faith and credit of the unit of local government is
9 pledged; however, a tax for the payment of interest or
10 principal on those bonds shall be made only after the
11 governing body of the unit of local government finds that all
12 other sources for payment are insufficient to make those
13 payments; (f) made for payments under a building commission
14 lease when the lease payments are for the retirement of bonds
15 issued by the commission before the date on which the
16 referendum making this Law applicable to the taxing district
17 is held to pay for the building project; (g) made for
18 payments due under installment contracts entered into before
19 the date on which the referendum making this Law applicable
20 to the taxing district is held; (h) made for payments of
21 principal and interest on limited bonds, as defined in
22 Section 3 of the Local Government Debt Reform Act, in an
23 amount not to exceed the debt service extension base less the
24 amount in items (b), (c), and (e) of this definition for
25 non-referendum obligations, except obligations initially
26 issued pursuant to referendum; (i) made for payments of
27 principal and interest on bonds issued under Section 15 of
28 the Local Government Debt Reform Act; and (j) made for a
29 qualified airport authority to pay interest or principal on
30 general obligation bonds issued for the purpose of paying
31 obligations due under, or financing airport facilities
32 required to be acquired, constructed, installed or equipped
33 pursuant to, contracts entered into before March 1, 1996 (but
34 not including any amendments to such a contract taking effect
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1 on or after that date); and (k) made by a school district to
2 replace revenues lost as a result of the repeal of the local
3 income tax for schools as formerly imposed by the district
4 under the Local Option School District Income Tax Act.
5 "Debt service extension base" means an amount equal to
6 that portion of the extension for a taxing district for the
7 1994 levy year, or for those taxing districts subject to this
8 Law in accordance with Section 18-213 for the levy year in
9 which the referendum making this Law applicable to the taxing
10 district is held, constituting an extension for payment of
11 principal and interest on bonds issued by the taxing district
12 without referendum, but not including (i) bonds authorized by
13 Public Act 88-503 and issued under Section 20a of the Chicago
14 Park District Act for aquarium and museum projects; (ii)
15 bonds issued under Section 15 of the Local Government Debt
16 Reform Act; or (iii) refunding obligations issued to refund
17 or to continue to refund obligations initially issued
18 pursuant to referendum. The debt service extension base may
19 be established or increased as provided under Section 18-212.
20 "Special purpose extensions" include, but are not limited
21 to, extensions for levies made on an annual basis for
22 unemployment and workers' compensation, self-insurance,
23 contributions to pension plans, and extensions made pursuant
24 to Section 6-601 of the Illinois Highway Code for a road
25 district's permanent road fund whether levied annually or
26 not. The extension for a special service area is not
27 included in the aggregate extension.
28 "Aggregate extension base" means the taxing district's
29 last preceding aggregate extension as adjusted under Sections
30 18-215 through 18-230.
31 "Levy year" has the same meaning as "year" under Section
32 1-155.
33 "New property" means (i) the assessed value, after final
34 board of review or board of appeals action, of new
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1 improvements or additions to existing improvements on any
2 parcel of real property that increase the assessed value of
3 that real property during the levy year multiplied by the
4 equalization factor issued by the Department under Section
5 17-30 and (ii) the assessed value, after final board of
6 review or board of appeals action, of real property not
7 exempt from real estate taxation, which real property was
8 exempt from real estate taxation for any portion of the
9 immediately preceding levy year, multiplied by the
10 equalization factor issued by the Department under Section
11 17-30.
12 "Qualified airport authority" means an airport authority
13 organized under the Airport Authorities Act and located in a
14 county bordering on the State of Wisconsin and having a
15 population in excess of 200,000 and not greater than 500,000.
16 "Recovered tax increment value" means the amount of the
17 current year's equalized assessed value, in the first year
18 after a municipality terminates the designation of an area as
19 a redevelopment project area previously established under the
20 Tax Increment Allocation Development Act in the Illinois
21 Municipal Code, previously established under the Industrial
22 Jobs Recovery Law in the Illinois Municipal Code, or
23 previously established under the Economic Development Area
24 Tax Increment Allocation Act, of each taxable lot, block,
25 tract, or parcel of real property in the redevelopment
26 project area over and above the initial equalized assessed
27 value of each property in the redevelopment project area.
28 Except as otherwise provided in this Section, "limiting
29 rate" means a fraction the numerator of which is the last
30 preceding aggregate extension base times an amount equal to
31 one plus the extension limitation defined in this Section and
32 the denominator of which is the current year's equalized
33 assessed value of all real property in the territory under
34 the jurisdiction of the taxing district during the prior levy
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1 year. For those taxing districts that reduced their
2 aggregate extension for the last preceding levy year, the
3 highest aggregate extension in any of the last 3 preceding
4 levy years shall be used for the purpose of computing the
5 limiting rate. The denominator shall not include new
6 property. The denominator shall not include the recovered
7 tax increment value.
8 (Source: P.A. 88-455; 89-1, eff. 2-12-95; 89-138, eff.
9 7-14-95; 89-385, eff. 8-18-95; 89-436, eff. 1-1-96; 89-449,
10 eff. 6-1-96; 89-510, eff. 7-11-96.)
11 Section 115. The School Code is amended by changing
12 Section 18-8 as follows:
13 (105 ILCS 5/18-8) (from Ch. 122, par. 18-8)
14 Sec. 18-8. Basis for apportionment to districts,
15 laboratory schools and alternative schools.
16 A. The amounts to be apportioned shall be determined for
17 each educational service region by school districts, as
18 follows:
19 1. General Provisions.
20 (a) In the computation of the amounts to be apportioned,
21 the average daily attendance of all pupils in grades 9
22 through 12 shall be multiplied by 1.25. The average daily
23 attendance of all pupils in grades 7 and 8 shall be
24 multiplied by 1.05.
25 (b) The actual number of pupils in average daily
26 attendance shall be computed in a one-teacher school district
27 by dividing the total aggregate days of pupil attendance by
28 the actual number of days school is in session but not more
29 than 30 such pupils shall be accredited for such type of
30 district; and in districts of 2 or more teachers, or in
31 districts where records of attendance are kept by session
32 teachers, by taking the sum of the respective averages of the
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1 units composing the group.
2 (c) Pupils in average daily attendance shall be computed
3 upon the average of the best 3 months of pupils attendance of
4 the current school year except as district claims may be
5 later amended as provided hereinafter in this Section.
6 However, for any school district maintaining grades
7 kindergarten through 12, the "average daily attendance" shall
8 be computed on the average of the best 3 months of pupils
9 attendance of the current year in grades kindergarten through
10 8, added together with the average of the best 3 months of
11 pupils attendance of the current year in grades 9 through 12,
12 except as district claims may be later amended as provided in
13 this Section. Days of attendance shall be kept by regular
14 calendar months, except any days of attendance in August
15 shall be added to the month of September and any days of
16 attendance in June shall be added to the month of May.
17 Except as otherwise provided in this Section, days of
18 attendance by pupils shall be counted only for sessions of
19 not less than 5 clock hours of school work per day under
20 direct supervision of: (i) teachers, or (ii) non-teaching
21 personnel or volunteer personnel when engaging in
22 non-teaching duties and supervising in those instances
23 specified in subsection (a) of Section 10-22.34 and paragraph
24 10 of Section 34-18, with pupils of legal school age and in
25 kindergarten and grades 1 through 12.
26 (d) Pupils regularly enrolled in a public school for
27 only a part of the school day may be counted on the basis of
28 1/6 day for every class hour of instruction of 40 minutes or
29 more attended pursuant to such enrollment.
30 (e) Days of attendance may be less than 5 clock hours on
31 the opening and closing of the school term, and upon the
32 first day of pupil attendance, if preceded by a day or days
33 utilized as an institute or teachers' workshop.
34 (f) A session of 4 or more clock hours may be counted as
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1 a day of attendance upon certification by the regional
2 superintendent, and approved by the State Superintendent of
3 Education to the extent that the district has been forced to
4 use daily multiple sessions.
5 (g) A session of 3 or more clock hours may be counted as
6 a day of attendance (1) when the remainder of the school day
7 or at least 2 hours in the evening of that day is utilized
8 for an in-service training program for teachers, up to a
9 maximum of 5 days per school year of which a maximum of 4
10 days of such 5 days may be used for parent-teacher
11 conferences, provided a district conducts an in-service
12 training program for teachers which has been approved by the
13 State Superintendent of Education; or, in lieu of 4 such
14 days, 2 full days may be used, in which event each such day
15 may be counted as a day of attendance; and (2) when days in
16 addition to those provided in item (1) are scheduled by a
17 school pursuant to its school improvement plan adopted under
18 Article 34 or its revised or amended school improvement plan
19 adopted under Article 2, provided that (i) such sessions of 3
20 or more clock hours are scheduled to occur at regular
21 intervals, (ii) the remainder of the school days in which
22 such sessions occur are utilized for in-service training
23 programs or other staff development activities for teachers,
24 and (iii) a sufficient number of minutes of school work under
25 the direct supervision of teachers are added to the school
26 days between such regularly scheduled sessions to accumulate
27 not less than the number of minutes by which such sessions of
28 3 or more clock hours fall short of 5 clock hours. Any full
29 days used for the purposes of this paragraph shall not be
30 considered for computing average daily attendance. Days
31 scheduled for in-service training programs, staff development
32 activities, or parent-teacher conferences may be scheduled
33 separately for different grade levels and different
34 attendance centers of the district.
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1 (h) A session of not less than one clock hour teaching
2 of hospitalized or homebound pupils on-site or by telephone
3 to the classroom may be counted as 1/2 day of attendance,
4 however these pupils must receive 4 or more clock hours of
5 instruction to be counted for a full day of attendance.
6 (i) A session of at least 4 clock hours may be counted
7 as a day of attendance for first grade pupils, and pupils in
8 full day kindergartens, and a session of 2 or more hours may
9 be counted as 1/2 day of attendance by pupils in
10 kindergartens which provide only 1/2 day of attendance.
11 (j) For children with disabilities who are below the age
12 of 6 years and who cannot attend two or more clock hours
13 because of their disability or immaturity, a session of not
14 less than one clock hour may be counted as 1/2 day of
15 attendance; however for such children whose educational needs
16 so require a session of 4 or more clock hours may be counted
17 as a full day of attendance.
18 (k) A recognized kindergarten which provides for only
19 1/2 day of attendance by each pupil shall not have more than
20 1/2 day of attendance counted in any 1 day. However,
21 kindergartens may count 2 1/2 days of attendance in any 5
22 consecutive school days. Where a pupil attends such a
23 kindergarten for 2 half days on any one school day, such
24 pupil shall have the following day as a day absent from
25 school, unless the school district obtains permission in
26 writing from the State Superintendent of Education.
27 Attendance at kindergartens which provide for a full day of
28 attendance by each pupil shall be counted the same as
29 attendance by first grade pupils. Only the first year of
30 attendance in one kindergarten shall be counted except in
31 case of children who entered the kindergarten in their fifth
32 year whose educational development requires a second year of
33 kindergarten as determined under the rules and regulations of
34 the State Board of Education.
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1 (l) Days of attendance by tuition pupils shall be
2 accredited only to the districts that pay the tuition to a
3 recognized school.
4 (m) The greater of the immediately preceding year's
5 weighted average daily attendance or the average of the
6 weighted average daily attendance of the immediately
7 preceding year and the previous 2 years shall be used.
8 For any school year beginning July 1, 1986 or thereafter,
9 if the weighted average daily attendance in either grades
10 kindergarten through 8 or grades 9 through 12 of a district
11 as computed for the first calendar month of the current
12 school year exceeds by more than 5%, but not less than 25
13 pupils, the district's weighted average daily attendance for
14 the first calendar month of the immediately preceding year
15 in, respectively, grades kindergarten through 8 or grades 9
16 through 12, a supplementary payment shall be made to the
17 district equal to the difference in the amount of aid the
18 district would be paid under this Section using the weighted
19 average daily attendance in the district as computed for the
20 first calendar month of the current school year and the
21 amount of aid the district would be paid using the weighted
22 average daily attendance in the district for the first
23 calendar month of the immediately preceding year. Such
24 supplementary State aid payment shall be paid to the district
25 as provided in Section 18-8.4 and shall be treated as
26 separate from all other payments made pursuant to this
27 Section 18-8.
28 (n) The number of low income eligible pupils in a
29 district shall result in an increase in the weighted average
30 daily attendance calculated as follows: The number of low
31 income pupils shall increase the weighted ADA by .53 for each
32 student adjusted by dividing the percent of low income
33 eligible pupils in the district by the ratio of eligible low
34 income pupils in the State to the best 3 months' weighted
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1 average daily attendance in the State. In no case may the
2 adjustment under this paragraph result in a greater weighting
3 than .625 for each eligible low income student. The number
4 of low income eligible pupils in a district shall be the
5 low-income eligible count from the most recently available
6 federal census and the weighted average daily attendance
7 shall be calculated in accordance with the other provisions
8 of this paragraph.
9 (o) Any school district which fails for any given school
10 year to maintain school as required by law, or to maintain a
11 recognized school is not eligible to file for such school
12 year any claim upon the common school fund. In case of
13 nonrecognition of one or more attendance centers in a school
14 district otherwise operating recognized schools, the claim of
15 the district shall be reduced in the proportion which the
16 average daily attendance in the attendance center or centers
17 bear to the average daily attendance in the school district.
18 A "recognized school" means any public school which meets the
19 standards as established for recognition by the State Board
20 of Education. A school district or attendance center not
21 having recognition status at the end of a school term is
22 entitled to receive State aid payments due upon a legal claim
23 which was filed while it was recognized.
24 (p) School district claims filed under this Section are
25 subject to Sections 18-9, 18-10 and 18-12, except as herein
26 otherwise provided.
27 (q) The State Board of Education shall secure from the
28 Department of Revenue the value as equalized or assessed by
29 the Department of Revenue of all taxable property of every
30 school district together with the applicable tax rate used in
31 extending taxes for the funds of the district as of September
32 30 of the previous year. The Department of Revenue shall add
33 to the equalized assessed value of all taxable property of
34 each school district situated entirely or partially within a
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1 county with 2,000,000 or more inhabitants an amount equal to
2 the total amount by which the homestead exemptions allowed
3 under Sections 15-170 and 15-175 of the Property Tax Code for
4 real property situated in that school district exceeds the
5 total amount that would have been allowed in that school
6 district as homestead exemptions under those Sections if the
7 maximum reduction under Section 15-170 of the Property Tax
8 Code was $2,000 and the maximum reduction under Section
9 15-175 of the Property Tax Code was $3,500. The county clerk
10 of any county with 2,000,000 or more inhabitants shall
11 annually calculate and certify to the Department for each
12 school district all homestead exemption amounts required by
13 this amendatory Act of 1992. In a new district which has not
14 had any tax rates yet determined for extension of taxes, a
15 leveled uniform rate shall be computed from the latest amount
16 of the fund taxes extended on the several areas within such
17 new district.
18 (r) If a school district operates a full year school
19 under Section 10-19.1, the general state aid to the school
20 district shall be determined by the State Board of Education
21 in accordance with this Section as near as may be applicable.
22 2. New or recomputed claim. The general State aid
23 entitlement for a newly created school district or a district
24 which has annexed an entire school district shall be computed
25 using attendance, compensatory pupil counts, equalized
26 assessed valuation, and tax rate data which would have been
27 used had the district been in existence for 3 years. General
28 State aid entitlements shall not be recomputed except as
29 permitted herein.
30 3. Impaction. Impaction payments shall be made as
31 provided for in Section 18-4.2.
32 4. Summer school. Summer school payments shall be made
33 as provided in Section 18-4.3.
34 5. Computation of State aid. The State grant shall be
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1 determined as follows:
2 (a) The State shall guarantee the amount of money that a
3 district's operating tax rate as limited in other Sections of
4 this Act would produce if every district maintaining grades
5 kindergarten through 12 had an equalized assessed valuation
6 equal to $74,791 per weighted ADA pupil; every district
7 maintaining grades kindergarten through 8 had an equalized
8 assessed valuation of $108,644 per weighted ADA pupil; and
9 every district maintaining grades 9 through 12 had an
10 equalized assessed valuation of $187,657 per weighted ADA
11 pupil. The State Board of Education shall adjust the
12 equalized assessed valuation amounts stated in this
13 paragraph, if necessary, to conform to the amount of the
14 appropriation approved for any fiscal year.
15 (b) The operating tax rate to be used shall consist of
16 all district taxes extended for all purposes except community
17 college educational purposes for the payment of tuition under
18 Section 6-1 of the Public Community College Act, Bond and
19 Interest, Summer School, Rent, Capital Improvement and
20 Vocational Education Building. Any district may elect to
21 exclude Transportation from the calculation of its operating
22 tax rate. Districts may include taxes extended for the
23 payment of principal and interest on bonds issued under the
24 provisions of Sections 17-2.11a and 20-2 at a rate of .05%
25 per year for each purpose or the actual rate extended,
26 whichever is less. In calculating the operating tax rate of
27 any school district for purposes of this Section, any
28 abatement required by Section 40 of the Local Option School
29 District Income Tax Act in the extension against residential
30 property of any tax levied by the school district for
31 educational, operations and maintenance, and transportation
32 purposes shall be disregarded, and the rate per cent
33 applicable to the extension of the district's taxes for its
34 educational, operations and maintenance, and transportation
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1 purposes, as a component of its operating tax rate, shall be
2 computed on the basis of the amount actually certified by the
3 district to be levied for such of those purposes are not
4 excluded from that rate, unreduced by any abatement required
5 under Section 40 of the Local Option School District Income
6 Tax Act.
7 (c) For calculation of aid under this Act a district
8 shall use the combined authorized tax rates of all funds not
9 exempt in (b) above, not to exceed 2.76% of the value of all
10 its taxable property as equalized or assessed by the
11 Department of Revenue for districts maintaining grades
12 kindergarten through 12; 1.90% of the value of all its
13 taxable property as equalized or assessed by the Department
14 of Revenue for districts maintaining grades kindergarten
15 through 8 only; 1.10% of the value of all its taxable
16 property as equalized or assessed by the Department of
17 Revenue for districts maintaining grades 9 through 12 only.
18 A district may, however, as provided in Article 17, increase
19 its operating tax rate above the maximum rate provided in
20 this subsection without affecting the amount of State aid to
21 which it is entitled under this Act.
22 (d) (1) For districts maintaining grades kindergarten
23 through 12 with an operating tax rate as described in
24 subsections 5(b) and (c) of less than 2.18%, and districts
25 maintaining grades kindergarten through 8 with an operating
26 tax rate of less than 1.28%, State aid shall be computed by
27 multiplying the difference between the guaranteed equalized
28 assessed valuation per weighted ADA pupil in subsection 5(a)
29 and the equalized assessed valuation per weighted ADA pupil
30 in the district by the operating tax rate, multiplied by the
31 weighted average daily attendance of the district; provided,
32 however, that for the 1989-1990 school year only, a school
33 district maintaining grades kindergarten through 8 whose
34 operating tax rate with reference to which its general State
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1 aid for the 1989-1990 school year is determined is less than
2 1.28% and more than 1.090%, and which had an operating tax
3 rate of 1.28% or more for the previous year, shall have its
4 general State aid computed according to the provisions of
5 subsection 5(d)(2).
6 (2) For districts maintaining grades kindergarten
7 through 12 with an operating tax rate as described in
8 subsection 5(b) and (c) of 2.18% and above, the State aid
9 shall be computed as provided in subsection (d) (1) but as
10 though the district had an operating tax rate of 2.76%; in
11 K-8 districts with an operating tax rate of 1.28% and above,
12 the State aid shall be computed as provided in subsection (d)
13 (1) but as though the district had an operating tax rate of
14 1.90%; and in 9-12 districts, the State aid shall be computed
15 by multiplying the difference between the guaranteed
16 equalized assessed valuation per weighted average daily
17 attendance pupil in subsection 5(a) and the equalized
18 assessed valuation per weighted average daily attendance
19 pupil in the district by the operating tax rate, not to
20 exceed 1.10%, multiplied by the weighted average daily
21 attendance of the district. State aid computed under the
22 provisions of this subsection (d) (2) shall be treated as
23 separate from all other payments made pursuant to this
24 Section. The State Comptroller and State Treasurer shall
25 transfer from the General Revenue Fund to the Common School
26 Fund the amounts necessary to permit these claims to be paid
27 in equal installments along with other State aid payments
28 remaining to be made for the 1983-1984 school year under this
29 Section.
30 (3) For any school district whose 1995 equalized
31 assessed valuation is at least 6% less than its 1994
32 equalized assessed valuation as the result of a reduction in
33 the equalized assessed valuation of the taxable property
34 within such district of any one taxpayer whose taxable
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1 property within the district has a 1994 equalized assessed
2 valuation constituting at least 20% of the 1994 equalized
3 assessed valuation of all taxable property within the
4 district, the 1996-97 State aid of such district shall be
5 computed using its 1995 equalized assessed valuation.
6 (4) For any school district whose 1988 equalized
7 assessed valuation is 55% or less of its 1981 equalized
8 assessed valuation, the 1990-91 State aid of such district
9 shall be computed by multiplying the 1988 equalized assessed
10 valuation by a factor of .8. Any such school district which
11 is reorganized effective for the 1991-92 school year shall
12 use the formula provided in this subparagraph for purposes of
13 the calculation made pursuant to subsection (m) of this
14 Section.
15 (e) The amount of State aid shall be computed under the
16 provisions of subsections 5(a) through 5(d) provided the
17 equalized assessed valuation per weighted ADA pupil is less
18 than .87 of the amounts in subsection 5(a). If the equalized
19 assessed valuation per weighted ADA pupil is equal to or
20 greater than .87 of the amounts in subsection 5(a), the State
21 aid shall be computed under the provisions of subsection
22 5(f).
23 (f) If the equalized assessed valuation per weighted ADA
24 pupil is equal to or greater than .87 of the amounts in
25 subsection 5(a), the State aid per weighted ADA pupil shall
26 be computed by multiplying the product of .13 times the
27 maximum per pupil amount computed under the provisions of
28 subsections 5(a) through 5(d) by an amount equal to the
29 quotient of .87 times the equalized assessed valuation per
30 weighted ADA pupil in subsection 5(a) for that type of
31 district divided by the district equalized valuation per
32 weighted ADA pupil except in no case shall the district
33 receive State aid per weighted ADA pupil of less than .07
34 times the maximum per pupil amount computed under the
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1 provisions of subsections 5(a) through 5(d).
2 (g) In addition to the above grants, summer school
3 grants shall be made based upon the calculation as provided
4 in subsection 4 of this Section.
5 (h) The board of any district receiving any of the
6 grants provided for in this Section may apply those funds to
7 any fund so received for which that board is authorized to
8 make expenditures by law.
9 (i) (1) (a) In school districts with an average daily
10 attendance of 50,000 or more, the amount which is provided
11 under subsection 1(n) of this Section by the application of a
12 base Chapter 1 weighting factor of .375 shall be distributed
13 to the attendance centers within the district in proportion
14 to the number of pupils enrolled at each attendance center
15 who are eligible to receive free or reduced-price lunches or
16 breakfasts under the federal Child Nutrition Act of 1966 and
17 under the National School Lunch Act during the immediately
18 preceding school year. The amount of State aid provided
19 under subsection 1(n) of this Section by the application of
20 the Chapter 1 weighting factor in excess of .375 shall be
21 distributed to the attendance centers within the district in
22 proportion to the total enrollment at each attendance center.
23 Beginning with school year 1989-90, and each school year
24 thereafter, all funds provided under subsection 1 (n) of this
25 Section by the application of the Chapter 1 weighting factor
26 which are in excess of the level of non-targeted Chapter 1
27 funds in school year 1988-89 shall be distributed to
28 attendance centers, and only to attendance centers, within
29 the district in proportion to the number of pupils enrolled
30 at each attendance center who are eligible to receive free or
31 reduced price lunches or breakfasts under the Federal Child
32 Nutrition Act and under the National School Lunch Act during
33 the immediately preceding school year. Beginning in school
34 year 1989-90, 25% of the previously non-targeted Chapter 1
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1 funds as established for school year 1988-89 shall also be
2 distributed to the attendance centers, and only to attendance
3 centers, in the district in proportion to the number of
4 pupils enrolled at each attendance center who are eligible to
5 receive free or reduced price lunches or breakfasts under the
6 Federal Child Nutrition Act and under the National School
7 Lunch Act during the immediately preceding school year; in
8 school year 1990-91, 50% of the previously non-targeted
9 Chapter 1 funds as established for school year 1988-89 shall
10 be distributed to attendance centers, and only to attendance
11 centers, in the district in proportion to the number of
12 pupils enrolled at each attendance center who are eligible to
13 receive such free or reduced price lunches or breakfasts
14 during the immediately preceding school year; in school year
15 1991-92, 75% of the previously non-targeted Chapter 1 funds
16 as established for school year 1988-89 shall be distributed
17 to attendance centers, and only to attendance centers, in the
18 district in proportion to the number of pupils enrolled at
19 each attendance center who are eligible to receive such free
20 or reduced price lunches or breakfasts during the immediately
21 preceding school year; in school year 1992-93 and thereafter,
22 all funds provided under subsection 1 (n) of this Section by
23 the application of the Chapter 1 weighting factor shall be
24 distributed to attendance centers, and only to attendance
25 centers, in the district in proportion to the number of
26 pupils enrolled at each attendance center who are eligible to
27 receive free or reduced price lunches or breakfasts under the
28 Federal Child Nutrition Act and under the National School
29 Lunch Act during the immediately preceding school year;
30 provided, however, that the distribution formula in effect
31 beginning with school year 1989-90 shall not be applicable to
32 such portion of State aid provided under subsection 1 (n) of
33 this Section by the application of the Chapter 1 weighting
34 formula as is set aside and appropriated by the school
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1 district for the purpose of providing desegregation programs
2 and related transportation to students (which portion shall
3 not exceed 5% of the total amount of State aid which is
4 provided under subsection 1 (n) of this Section by
5 application of the Chapter 1 weighting formula), and the
6 relevant percentages shall be applied to the remaining
7 portion of such State aid. The distribution of these
8 portions of general State aid among attendance centers
9 according to these requirements shall not be compensated for
10 or contravened by adjustments of the total of other funds
11 appropriated to any attendance centers. (b) The Board of
12 Education shall utilize funding from one or several sources
13 in order to fully implement this provision annually prior to
14 the opening of school. The Board of Education shall apply
15 savings from reduced administrative costs required under
16 Section 34-43.1 and growth in non-Chapter 1 State and local
17 funds to assure that all attendance centers receive funding
18 to replace losses due to redistribution of Chapter 1 funding.
19 The distribution formula and funding to replace losses due to
20 the distribution formula shall occur, in full, using any and
21 all sources available, including, if necessary, revenue from
22 administrative reductions beyond those required in Section
23 34-43.1, in order to provide the necessary funds. (c) Each
24 attendance center shall be provided by the school district a
25 distribution of noncategorical funds and other categorical
26 funds to which an attendance center is entitled under law in
27 order that the State aid provided by application of the
28 Chapter 1 weighting factor and required to be distributed
29 among attendance centers according to the requirements of
30 this paragraph supplements rather than supplants the
31 noncategorical funds and other categorical funds provided by
32 the school district to the attendance centers.
33 Notwithstanding the foregoing provisions of this subsection
34 5(i)(1) or any other law to the contrary, beginning with the
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1 1995-1996 school year and for each school year thereafter,
2 the board of a school district to which the provisions of
3 this subsection apply shall be required to allocate or
4 provide to attendance centers of the district in any such
5 school year, from the State aid provided for the district
6 under this Section by application of the Chapter 1 weighting
7 factor, an aggregate amount of not less than $261,000,000 of
8 State Chapter 1 funds. Any State Chapter 1 funds that by
9 reason of the provisions of this paragraph are not required
10 to be allocated and provided to attendance centers may be
11 used and appropriated by the board of the district for any
12 lawful school purpose. Chapter 1 funds received by an
13 attendance center (except those funds set aside for
14 desegregation programs and related transportation to
15 students) shall be used on the schedule cited in this Section
16 at the attendance center at the discretion of the principal
17 and local school council for programs to improve educational
18 opportunities at qualifying schools through the following
19 programs and services: early childhood education, reduced
20 class size or improved adult to student classroom ratio,
21 enrichment programs, remedial assistance, attendance
22 improvement and other educationally beneficial expenditures
23 which supplement the regular and basic programs as determined
24 by the State Board of Education. Chapter 1 funds shall not
25 be expended for any political or lobbying purposes as defined
26 by board rule. (d) Each district subject to the provisions of
27 this paragraph shall submit an acceptable plan to meet the
28 educational needs of disadvantaged children, in compliance
29 with the requirements of this paragraph, to the State Board
30 of Education prior to July 15 of each year. This plan shall
31 be consistent with the decisions of local school councils
32 concerning the school expenditure plans developed in
33 accordance with part 4 of Section 34-2.3. The State Board
34 shall approve or reject the plan within 60 days after its
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1 submission. If the plan is rejected the district shall give
2 written notice of intent to modify the plan within 15 days of
3 the notification of rejection and then submit a modified plan
4 within 30 days after the date of the written notice of intent
5 to modify. Districts may amend approved plans pursuant to
6 rules promulgated by the State Board of Education.
7 Upon notification by the State Board of Education that
8 the district has not submitted a plan prior to July 15 or a
9 modified plan within the time period specified herein, the
10 State aid funds affected by said plan or modified plan shall
11 be withheld by the State Board of Education until a plan or
12 modified plan is submitted.
13 If the district fails to distribute State aid to
14 attendance centers in accordance with an approved plan, the
15 plan for the following year shall allocate funds, in addition
16 to the funds otherwise required by this subparagraph, to
17 those attendance centers which were underfunded during the
18 previous year in amounts equal to such underfunding.
19 For purposes of determining compliance with this
20 subsection in relation to Chapter 1 expenditures, each
21 district subject to the provisions of this subsection shall
22 submit as a separate document by December 1 of each year a
23 report of Chapter 1 expenditure data for the prior year in
24 addition to any modification of its current plan. If it is
25 determined that there has been a failure to comply with the
26 expenditure provisions of this subsection regarding
27 contravention or supplanting, the State Superintendent of
28 Education shall, within 60 days of receipt of the report,
29 notify the district and any affected local school council.
30 The district shall within 45 days of receipt of that
31 notification inform the State Superintendent of Education of
32 the remedial or corrective action to be taken, whether by
33 amendment of the current plan, if feasible, or by adjustment
34 in the plan for the following year. Failure to provide the
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1 expenditure report or the notification of remedial or
2 corrective action in a timely manner shall result in a
3 withholding of the affected funds.
4 The State Board of Education shall promulgate rules and
5 regulations to implement the provisions of this subsection
6 5(i)(1). No funds shall be released under subsection 1(n) of
7 this Section or under this subsection 5(i)(1) to any district
8 which has not submitted a plan which has been approved by the
9 State Board of Education.
10 (2) School districts with an average daily attendance of
11 more than 1,000 and less than 50,000 and having a low income
12 pupil weighting factor in excess of .53 shall submit a plan
13 to the State Board of Education prior to October 30 of each
14 year for the use of the funds resulting from the application
15 of subsection 1(n) of this Section for the improvement of
16 instruction in which priority is given to meeting the
17 education needs of disadvantaged children. Such plan shall
18 be submitted in accordance with rules and regulations
19 promulgated by the State Board of Education.
20 (j) For the purposes of calculating State aid under this
21 Section, with respect to any part of a school district within
22 a redevelopment project area in respect to which a
23 municipality has adopted tax increment allocation financing
24 pursuant to the Tax Increment Allocation Redevelopment Act,
25 Sections 11-74.4-1 through 11-74.4-11 of the Illinois
26 Municipal Code or the Industrial Jobs Recovery Law, Sections
27 11-74.6-1 through 11-74.6-50 of the Illinois Municipal Code,
28 no part of the current equalized assessed valuation of real
29 property located in any such project area which is
30 attributable to an increase above the total initial equalized
31 assessed valuation of such property shall be used in
32 computing the equalized assessed valuation per weighted ADA
33 pupil in the district, until such time as all redevelopment
34 project costs have been paid, as provided in Section
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1 11-74.4-8 of the Tax Increment Allocation Redevelopment Act
2 or in Section 11-74.6-35 of the Industrial Jobs Recovery Law.
3 For the purpose of computing the equalized assessed valuation
4 per weighted ADA pupil in the district the total initial
5 equalized assessed valuation or the current equalized
6 assessed valuation, whichever is lower, shall be used until
7 such time as all redevelopment project costs have been paid.
8 (k) For a school district operating under the financial
9 supervision of an Authority created under Article 34A, the
10 State aid otherwise payable to that district under this
11 Section, other than State aid attributable to Chapter 1
12 students, shall be reduced by an amount equal to the budget
13 for the operations of the Authority as certified by the
14 Authority to the State Board of Education, and an amount
15 equal to such reduction shall be paid to the Authority
16 created for such district for its operating expenses in the
17 manner provided in Section 18-11. The remainder of State
18 school aid for any such district shall be paid in accordance
19 with Article 34A when that Article provides for a disposition
20 other than that provided by this Article.
21 (l) For purposes of calculating State aid under this
22 Section, the equalized assessed valuation for a school
23 district used to compute State aid shall be determined by
24 adding to the real property equalized assessed valuation for
25 the district an amount computed by dividing the amount of
26 money received by the district under the provisions of "An
27 Act in relation to the abolition of ad valorem personal
28 property tax and the replacement of revenues lost thereby",
29 certified August 14, 1979, by the total tax rate for the
30 district. For purposes of this subsection 1976 tax rates
31 shall be used for school districts in the county of Cook and
32 1977 tax rates shall be used for school districts in all
33 other counties.
34 (m) (1) For a new school district formed by combining
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1 property included totally within 2 or more previously
2 existing school districts, for its first year of existence or
3 if the new district was formed after October 31, 1982 and
4 prior to September 23, 1985, for the year immediately
5 following September 23, 1985, the State aid calculated under
6 this Section shall be computed for the new district and for
7 the previously existing districts for which property is
8 totally included within the new district. If the computation
9 on the basis of the previously existing districts is greater,
10 a supplementary payment equal to the difference shall be made
11 for the first 3 years of existence of the new district or if
12 the new district was formed after October 31, 1982 and prior
13 to September 23, 1985, for the 3 years immediately following
14 September 23, 1985.
15 (2) For a school district which annexes all of the
16 territory of one or more entire other school districts, for
17 the first year during which the change of boundaries
18 attributable to such annexation becomes effective for all
19 purposes as determined under Section 7-9 or 7A-8, the State
20 aid calculated under this Section shall be computed for the
21 annexing district as constituted after the annexation and for
22 the annexing and each annexed district as constituted prior
23 to the annexation; and if the computation on the basis of the
24 annexing and annexed districts as constituted prior to the
25 annexation is greater, a supplementary payment equal to the
26 difference shall be made for the first 3 years of existence
27 of the annexing school district as constituted upon such
28 annexation.
29 (3) For 2 or more school districts which annex all of
30 the territory of one or more entire other school districts,
31 and for 2 or more community unit districts which result upon
32 the division (pursuant to petition under Section 11A-2) of
33 one or more other unit school districts into 2 or more parts
34 and which together include all of the parts into which such
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1 other unit school district or districts are so divided, for
2 the first year during which the change of boundaries
3 attributable to such annexation or division becomes effective
4 for all purposes as determined under Section 7-9 or 11A-10,
5 as the case may be, the State aid calculated under this
6 Section shall be computed for each annexing or resulting
7 district as constituted after the annexation or division and
8 for each annexing and annexed district, or for each resulting
9 and divided district, as constituted prior to the annexation
10 or division; and if the aggregate of the State aid as so
11 computed for the annexing or resulting districts as
12 constituted after the annexation or division is less than the
13 aggregate of the State aid as so computed for the annexing
14 and annexed districts, or for the resulting and divided
15 districts, as constituted prior to the annexation or
16 division, then a supplementary payment equal to the
17 difference shall be made and allocated between or among the
18 annexing or resulting districts, as constituted upon such
19 annexation or division, for the first 3 years of their
20 existence. The total difference payment shall be allocated
21 between or among the annexing or resulting districts in the
22 same ratio as the pupil enrollment from that portion of the
23 annexed or divided district or districts which is annexed to
24 or included in each such annexing or resulting district bears
25 to the total pupil enrollment from the entire annexed or
26 divided district or districts, as such pupil enrollment is
27 determined for the school year last ending prior to the date
28 when the change of boundaries attributable to the annexation
29 or division becomes effective for all purposes. The amount
30 of the total difference payment and the amount thereof to be
31 allocated to the annexing or resulting districts shall be
32 computed by the State Board of Education on the basis of
33 pupil enrollment and other data which shall be certified to
34 the State Board of Education, on forms which it shall provide
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1 for that purpose, by the regional superintendent of schools
2 for each educational service region in which the annexing and
3 annexed districts, or resulting and divided districts are
4 located.
5 (4) If a unit school district annexes all the territory
6 of another unit school district effective for all purposes
7 pursuant to Section 7-9 on July 1, 1988, and if part of the
8 annexed territory is detached within 90 days after July 1,
9 1988, then the detachment shall be disregarded in computing
10 the supplementary State aid payments under this paragraph (m)
11 for the entire 3 year period and the supplementary State aid
12 payments shall not be diminished because of the detachment.
13 (5) Any supplementary State aid payment made under this
14 paragraph (m) shall be treated as separate from all other
15 payments made pursuant to this Section.
16 (n) For the purposes of calculating State aid under this
17 Section, the real property equalized assessed valuation for a
18 school district used to compute State aid shall be determined
19 by subtracting from the real property value as equalized or
20 assessed by the Department of Revenue for the district an
21 amount computed by dividing the amount of any abatement of
22 taxes under Section 18-170 of the Property Tax Code by the
23 maximum operating tax rates specified in subsection 5(c) of
24 this Section and an amount computed by dividing the amount of
25 any abatement of taxes under subsection (a) of Section 18-165
26 of the Property Tax Code by the maximum operating tax rates
27 specified in subsection 5(c) of this Section.
28 (o) Notwithstanding any other provisions of this
29 Section, for the 1996-1997 school year the amount of the
30 aggregate general State aid entitlement that is received
31 under this Section by each school district for that school
32 year shall be not less than the amount of the aggregate
33 general State aid entitlement that was received by the
34 district under this Section for the 1995-1996 school year. If
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1 a school district is to receive an aggregate general State
2 aid entitlement under this Section for the 1996-1997 school
3 year that is less than the amount of the aggregate general
4 State aid entitlement that the district received under this
5 Section for the 1995-1996 school year, the school district
6 shall also receive, from a separate appropriation made for
7 purposes of this paragraph (o), a supplementary payment that
8 is equal to the amount by which the general State aid
9 entitlement received by the district under this Section for
10 the 1995-1996 school year exceeds the general State aid
11 entitlement that the district is to receive under this
12 Section for the 1996-1997 school year. If the amount
13 appropriated for supplementary payments to school districts
14 under this paragraph (o) is insufficient for that purpose,
15 the supplementary payments that districts are to receive
16 under this paragraph shall be prorated according to the
17 aggregate amount of the appropriation made for purposes of
18 this paragraph.
19 (p) Notwithstanding any provision of the Local Option
20 School District Income Tax Act, the adoption or failure to
21 adopt a local income tax for schools and any disbursement of
22 funds or abatement in the extension of real property taxes
23 resulting from the adoption and imposition of a local income
24 tax for schools by one or more school districts under the
25 Local Option School District Income Tax Act shall not affect
26 the computation or distribution of State aid for any school
27 district, and all computations of State aid and all other
28 distributions of State funds to school districts shall
29 proceed without regard to changes in school funding provided
30 in the Local Option School District Income Tax Act.
31 B. In calculating the amount to be paid to the governing
32 board of a public university that operates a laboratory
33 school under this Section or to any alternative school that
34 is operated by a regional superintendent, the State Board of
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1 Education shall require by rule such reporting requirements
2 as it deems necessary.
3 As used in this Section, "laboratory school" means a
4 public school which is created and operated by a public
5 university and approved by the State Board of Education. The
6 governing board of a public university which receives funds
7 from the State Board under this subsection B may not increase
8 the number of students enrolled in its laboratory school from
9 a single district, if that district is already sending 50 or
10 more students, except under a mutual agreement between the
11 school board of a student's district of residence and the
12 university which operates the laboratory school. A
13 laboratory school may not have more than 1,000 students,
14 excluding students with disabilities in a special education
15 program.
16 As used in this Section, "alternative school" means a
17 public school which is created and operated by a Regional
18 Superintendent of Schools and approved by the State Board of
19 Education. Such alternative schools may offer courses of
20 instruction for which credit is given in regular school
21 programs, courses to prepare students for the high school
22 equivalency testing program or vocational and occupational
23 training.
24 Each laboratory and alternative school shall file, on
25 forms provided by the State Superintendent of Education, an
26 annual State aid claim which states the average daily
27 attendance of the school's students by month. The best 3
28 months' average daily attendance shall be computed for each
29 school. The weighted average daily attendance shall be
30 computed and the weighted average daily attendance for the
31 school's most recent 3 year average shall be compared to the
32 most recent weighted average daily attendance, and the
33 greater of the 2 shall be used for the calculation under this
34 subsection B. The general State aid entitlement shall be
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1 computed by multiplying the school's student count by the
2 foundation level as determined under this Section.
3 (Source: P.A. 88-9; 88-45; 88-89; 88-386; 88-511; 88-537;
4 88-555; 88-641; 88-670, eff. 12-2-94; 89-15, eff. 5-30-95;
5 89-235, eff. 8-4-95; 89-397, eff. 8-20-95; 89-610, eff.
6 8-6-96; 89-618, eff. 8-9-96; 89-626, eff. 8-9-96; 89-679,
7 eff. 8-16-96; revised 9-10-96.)
8 Section 99. Effective date. This Act takes effect upon
9 becoming law.
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1 INDEX
2 Statutes amended in order of appearance
3 30 ILCS 105/5.449 new
4 35 ILCS 5/512 from Ch. 120, par. 5-512
5 35 ILCS 200/18-45
6 35 ILCS 200/18-182 new
7 35 ILCS 200/18-185
8 105 ILCS 5/18-8 from Ch. 122, par. 18-8