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91_SB1878
LRB9112347NTtm
1 AN ACT concerning education, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 18-185 and by adding 18-201 as follows:
6 (35 ILCS 200/18-185)
7 Sec. 18-185. Short title; definitions. This Division 5
8 may be cited as the Property Tax Extension Limitation Law.
9 As used in this Division 5:
10 "Consumer Price Index" means the Consumer Price Index for
11 All Urban Consumers for all items published by the United
12 States Department of Labor.
13 "Extension limitation" means (a) the lesser of 5% or the
14 percentage increase in the Consumer Price Index during the
15 12-month calendar year preceding the levy year or (b) the
16 rate of increase approved by voters under Section 18-205.
17 "Affected county" means a county of 3,000,000 or more
18 inhabitants or a county contiguous to a county of 3,000,000
19 or more inhabitants.
20 "Taxing district" has the same meaning provided in
21 Section 1-150, except as otherwise provided in this Section.
22 For the 1991 through 1994 levy years only, "taxing district"
23 includes only each non-home rule taxing district having the
24 majority of its 1990 equalized assessed value within any
25 county or counties contiguous to a county with 3,000,000 or
26 more inhabitants. Beginning with the 1995 levy year, "taxing
27 district" includes only each non-home rule taxing district
28 subject to this Law before the 1995 levy year and each
29 non-home rule taxing district not subject to this Law before
30 the 1995 levy year having the majority of its 1994 equalized
31 assessed value in an affected county or counties. Beginning
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1 with the levy year in which this Law becomes applicable to a
2 taxing district as provided in Section 18-213, "taxing
3 district" also includes those taxing districts made subject
4 to this Law as provided in Section 18-213.
5 "Aggregate extension" for taxing districts to which this
6 Law applied before the 1995 levy year means the annual
7 corporate extension for the taxing district and those special
8 purpose extensions that are made annually for the taxing
9 district, excluding special purpose extensions: (a) made for
10 the taxing district to pay interest or principal on general
11 obligation bonds that were approved by referendum; (b) made
12 for any taxing district to pay interest or principal on
13 general obligation bonds issued before October 1, 1991; (c)
14 made for any taxing district to pay interest or principal on
15 bonds issued to refund or continue to refund those bonds
16 issued before October 1, 1991; (d) made for any taxing
17 district to pay interest or principal on bonds issued to
18 refund or continue to refund bonds issued after October 1,
19 1991 that were approved by referendum; (e) made for any
20 taxing district to pay interest or principal on revenue bonds
21 issued before October 1, 1991 for payment of which a property
22 tax levy or the full faith and credit of the unit of local
23 government is pledged; however, a tax for the payment of
24 interest or principal on those bonds shall be made only after
25 the governing body of the unit of local government finds that
26 all other sources for payment are insufficient to make those
27 payments; (f) made for payments under a building commission
28 lease when the lease payments are for the retirement of bonds
29 issued by the commission before October 1, 1991, to pay for
30 the building project; (g) made for payments due under
31 installment contracts entered into before October 1, 1991;
32 (h) made for payments of principal and interest on bonds
33 issued under the Metropolitan Water Reclamation District Act
34 to finance construction projects initiated before October 1,
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1 1991; (i) made for payments of principal and interest on
2 limited bonds, as defined in Section 3 of the Local
3 Government Debt Reform Act, in an amount not to exceed the
4 debt service extension base less the amount in items (b),
5 (c), (e), and (h) of this definition for non-referendum
6 obligations, except obligations initially issued pursuant to
7 referendum; (j) made for payments of principal and interest
8 on bonds issued under Section 15 of the Local Government Debt
9 Reform Act; and (k) made by a school district that
10 participates in the Special Education District of Lake
11 County, created by special education joint agreement under
12 Section 10-22.31 of the School Code, for payment of the
13 school district's share of the amounts required to be
14 contributed by the Special Education District of Lake County
15 to the Illinois Municipal Retirement Fund under Article 7 of
16 the Illinois Pension Code; the amount of any extension under
17 this item (k) shall be certified by the school district to
18 the county clerk.
19 "Aggregate extension" for the taxing districts to which
20 this Law did not apply before the 1995 levy year (except
21 taxing districts subject to this Law in accordance with
22 Section 18-213) means the annual corporate extension for the
23 taxing district and those special purpose extensions that are
24 made annually for the taxing district, excluding special
25 purpose extensions: (a) made for the taxing district to pay
26 interest or principal on general obligation bonds that were
27 approved by referendum; (b) made for any taxing district to
28 pay interest or principal on general obligation bonds issued
29 before March 1, 1995; (c) made for any taxing district to pay
30 interest or principal on bonds issued to refund or continue
31 to refund those bonds issued before March 1, 1995; (d) made
32 for any taxing district to pay interest or principal on bonds
33 issued to refund or continue to refund bonds issued after
34 March 1, 1995 that were approved by referendum; (e) made for
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1 any taxing district to pay interest or principal on revenue
2 bonds issued before March 1, 1995 for payment of which a
3 property tax levy or the full faith and credit of the unit of
4 local government is pledged; however, a tax for the payment
5 of interest or principal on those bonds shall be made only
6 after the governing body of the unit of local government
7 finds that all other sources for payment are insufficient to
8 make those payments; (f) made for payments under a building
9 commission lease when the lease payments are for the
10 retirement of bonds issued by the commission before March 1,
11 1995 to pay for the building project; (g) made for payments
12 due under installment contracts entered into before March 1,
13 1995; (h) made for payments of principal and interest on
14 bonds issued under the Metropolitan Water Reclamation
15 District Act to finance construction projects initiated
16 before October 1, 1991; (i) made for payments of principal
17 and interest on limited bonds, as defined in Section 3 of the
18 Local Government Debt Reform Act, in an amount not to exceed
19 the debt service extension base less the amount in items (b),
20 (c), and (e) of this definition for non-referendum
21 obligations, except obligations initially issued pursuant to
22 referendum and bonds described in subsection (h) of this
23 definition; (j) made for payments of principal and interest
24 on bonds issued under Section 15 of the Local Government Debt
25 Reform Act; (k) made for payments of principal and interest
26 on bonds authorized by Public Act 88-503 and issued under
27 Section 20a of the Chicago Park District Act for aquarium or
28 museum projects; and (l) made for payments of principal and
29 interest on bonds authorized by Public Act 87-1191 and issued
30 under Section 42 of the Cook County Forest Preserve District
31 Act for zoological park projects.
32 "Aggregate extension" for all taxing districts to which
33 this Law applies in accordance with Section 18-213, except
34 for those taxing districts subject to paragraph (2) of
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1 subsection (e) of Section 18-213, means the annual corporate
2 extension for the taxing district and those special purpose
3 extensions that are made annually for the taxing district,
4 excluding special purpose extensions: (a) made for the taxing
5 district to pay interest or principal on general obligation
6 bonds that were approved by referendum; (b) made for any
7 taxing district to pay interest or principal on general
8 obligation bonds issued before the date on which the
9 referendum making this Law applicable to the taxing district
10 is held; (c) made for any taxing district to pay interest or
11 principal on bonds issued to refund or continue to refund
12 those bonds issued before the date on which the referendum
13 making this Law applicable to the taxing district is held;
14 (d) made for any taxing district to pay interest or principal
15 on bonds issued to refund or continue to refund bonds issued
16 after the date on which the referendum making this Law
17 applicable to the taxing district is held if the bonds were
18 approved by referendum after the date on which the referendum
19 making this Law applicable to the taxing district is held;
20 (e) made for any taxing district to pay interest or principal
21 on revenue bonds issued before the date on which the
22 referendum making this Law applicable to the taxing district
23 is held for payment of which a property tax levy or the full
24 faith and credit of the unit of local government is pledged;
25 however, a tax for the payment of interest or principal on
26 those bonds shall be made only after the governing body of
27 the unit of local government finds that all other sources for
28 payment are insufficient to make those payments; (f) made for
29 payments under a building commission lease when the lease
30 payments are for the retirement of bonds issued by the
31 commission before the date on which the referendum making
32 this Law applicable to the taxing district is held to pay for
33 the building project; (g) made for payments due under
34 installment contracts entered into before the date on which
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1 the referendum making this Law applicable to the taxing
2 district is held; (h) made for payments of principal and
3 interest on limited bonds, as defined in Section 3 of the
4 Local Government Debt Reform Act, in an amount not to exceed
5 the debt service extension base less the amount in items (b),
6 (c), and (e) of this definition for non-referendum
7 obligations, except obligations initially issued pursuant to
8 referendum; (i) made for payments of principal and interest
9 on bonds issued under Section 15 of the Local Government Debt
10 Reform Act; and (j) made for a qualified airport authority to
11 pay interest or principal on general obligation bonds issued
12 for the purpose of paying obligations due under, or financing
13 airport facilities required to be acquired, constructed,
14 installed or equipped pursuant to, contracts entered into
15 before March 1, 1996 (but not including any amendments to
16 such a contract taking effect on or after that date).
17 "Aggregate extension" for all taxing districts to which
18 this Law applies in accordance with paragraph (2) of
19 subsection (e) of Section 18-213 means the annual corporate
20 extension for the taxing district and those special purpose
21 extensions that are made annually for the taxing district,
22 excluding special purpose extensions: (a) made for the taxing
23 district to pay interest or principal on general obligation
24 bonds that were approved by referendum; (b) made for any
25 taxing district to pay interest or principal on general
26 obligation bonds issued before the effective date of this
27 amendatory Act of 1997; (c) made for any taxing district to
28 pay interest or principal on bonds issued to refund or
29 continue to refund those bonds issued before the effective
30 date of this amendatory Act of 1997; (d) made for any taxing
31 district to pay interest or principal on bonds issued to
32 refund or continue to refund bonds issued after the effective
33 date of this amendatory Act of 1997 if the bonds were
34 approved by referendum after the effective date of this
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1 amendatory Act of 1997; (e) made for any taxing district to
2 pay interest or principal on revenue bonds issued before the
3 effective date of this amendatory Act of 1997 for payment of
4 which a property tax levy or the full faith and credit of the
5 unit of local government is pledged; however, a tax for the
6 payment of interest or principal on those bonds shall be made
7 only after the governing body of the unit of local government
8 finds that all other sources for payment are insufficient to
9 make those payments; (f) made for payments under a building
10 commission lease when the lease payments are for the
11 retirement of bonds issued by the commission before the
12 effective date of this amendatory Act of 1997 to pay for the
13 building project; (g) made for payments due under installment
14 contracts entered into before the effective date of this
15 amendatory Act of 1997; (h) made for payments of principal
16 and interest on limited bonds, as defined in Section 3 of the
17 Local Government Debt Reform Act, in an amount not to exceed
18 the debt service extension base less the amount in items (b),
19 (c), and (e) of this definition for non-referendum
20 obligations, except obligations initially issued pursuant to
21 referendum; (i) made for payments of principal and interest
22 on bonds issued under Section 15 of the Local Government Debt
23 Reform Act; and (j) made for a qualified airport authority to
24 pay interest or principal on general obligation bonds issued
25 for the purpose of paying obligations due under, or financing
26 airport facilities required to be acquired, constructed,
27 installed or equipped pursuant to, contracts entered into
28 before March 1, 1996 (but not including any amendments to
29 such a contract taking effect on or after that date).
30 "Debt service extension base" means an amount equal to
31 that portion of the extension for a taxing district for the
32 1994 levy year, or for those taxing districts subject to this
33 Law in accordance with Section 18-213, except for those
34 subject to paragraph (2) of subsection (e) of Section 18-213,
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1 for the levy year in which the referendum making this Law
2 applicable to the taxing district is held, or for those
3 taxing districts subject to this Law in accordance with
4 paragraph (2) of subsection (e) of Section 18-213 for the
5 1996 levy year, constituting an extension for payment of
6 principal and interest on bonds issued by the taxing district
7 without referendum, but not including (i) bonds authorized by
8 Public Act 88-503 and issued under Section 20a of the Chicago
9 Park District Act for aquarium and museum projects; (ii)
10 bonds issued under Section 15 of the Local Government Debt
11 Reform Act; or (iii) refunding obligations issued to refund
12 or to continue to refund obligations initially issued
13 pursuant to referendum; or (iv) bonds issued for fire
14 prevention and safety purposes under Section 17-2.11 of the
15 School Code after the effective date of this amendatory Act
16 of the 91st General Assembly and bonds issued to refund said
17 bonds issued after the effective date of this amendatory Act
18 of the 91st General Assembly. The debt service extension base
19 may be established or increased as provided under Section
20 18-212.
21 "Special purpose extensions" include, but are not limited
22 to, extensions for levies made on an annual basis for
23 unemployment and workers' compensation, self-insurance,
24 contributions to pension plans, and extensions made pursuant
25 to Section 6-601 of the Illinois Highway Code for a road
26 district's permanent road fund whether levied annually or
27 not. The extension for a special service area is not
28 included in the aggregate extension.
29 "Aggregate extension base" means the taxing district's
30 last preceding aggregate extension as adjusted under Sections
31 18-215 through 18-230.
32 "Levy year" has the same meaning as "year" under Section
33 1-155.
34 "New property" means (i) the assessed value, after final
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1 board of review or board of appeals action, of new
2 improvements or additions to existing improvements on any
3 parcel of real property that increase the assessed value of
4 that real property during the levy year multiplied by the
5 equalization factor issued by the Department under Section
6 17-30 and (ii) the assessed value, after final board of
7 review or board of appeals action, of real property not
8 exempt from real estate taxation, which real property was
9 exempt from real estate taxation for any portion of the
10 immediately preceding levy year, multiplied by the
11 equalization factor issued by the Department under Section
12 17-30. In addition, the county clerk in a county containing
13 a population of 3,000,000 or more shall include in the 1997
14 recovered tax increment value for any school district, any
15 recovered tax increment value that was applicable to the 1995
16 tax year calculations.
17 "Qualified airport authority" means an airport authority
18 organized under the Airport Authorities Act and located in a
19 county bordering on the State of Wisconsin and having a
20 population in excess of 200,000 and not greater than 500,000.
21 "Recovered tax increment value" means, except as
22 otherwise provided in this paragraph, the amount of the
23 current year's equalized assessed value, in the first year
24 after a municipality terminates the designation of an area as
25 a redevelopment project area previously established under the
26 Tax Increment Allocation Development Act in the Illinois
27 Municipal Code, previously established under the Industrial
28 Jobs Recovery Law in the Illinois Municipal Code, or
29 previously established under the Economic Development Area
30 Tax Increment Allocation Act, of each taxable lot, block,
31 tract, or parcel of real property in the redevelopment
32 project area over and above the initial equalized assessed
33 value of each property in the redevelopment project area.
34 For the taxes which are extended for the 1997 levy year, the
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1 recovered tax increment value for a non-home rule taxing
2 district that first became subject to this Law for the 1995
3 levy year because a majority of its 1994 equalized assessed
4 value was in an affected county or counties shall be
5 increased if a municipality terminated the designation of an
6 area in 1993 as a redevelopment project area previously
7 established under the Tax Increment Allocation Development
8 Act in the Illinois Municipal Code, previously established
9 under the Industrial Jobs Recovery Law in the Illinois
10 Municipal Code, or previously established under the Economic
11 Development Area Tax Increment Allocation Act, by an amount
12 equal to the 1994 equalized assessed value of each taxable
13 lot, block, tract, or parcel of real property in the
14 redevelopment project area over and above the initial
15 equalized assessed value of each property in the
16 redevelopment project area. In the first year after a
17 municipality removes a taxable lot, block, tract, or parcel
18 of real property from a redevelopment project area
19 established under the Tax Increment Allocation Development
20 Act in the Illinois Municipal Code, the Industrial Jobs
21 Recovery Law in the Illinois Municipal Code, or the Economic
22 Development Area Tax Increment Allocation Act, "recovered tax
23 increment value" means the amount of the current year's
24 equalized assessed value of each taxable lot, block, tract,
25 or parcel of real property removed from the redevelopment
26 project area over and above the initial equalized assessed
27 value of that real property before removal from the
28 redevelopment project area.
29 Except as otherwise provided in this Section, "limiting
30 rate" means a fraction the numerator of which is the last
31 preceding aggregate extension base times an amount equal to
32 one plus the extension limitation defined in this Section and
33 the denominator of which is the current year's equalized
34 assessed value of all real property in the territory under
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1 the jurisdiction of the taxing district during the prior levy
2 year. For those taxing districts that reduced their
3 aggregate extension for the last preceding levy year, the
4 highest aggregate extension in any of the last 3 preceding
5 levy years shall be used for the purpose of computing the
6 limiting rate. The denominator shall not include new
7 property. The denominator shall not include the recovered
8 tax increment value.
9 (Source: P.A. 90-485, eff. 1-1-98; 90-511, eff. 8-22-97;
10 90-568, eff. 1-1-99; 90-616, eff. 7-10-98; 90-655, eff.
11 7-30-98; 91-357, eff. 7-29-99; 91-478, eff. 11-1-99.)
12 (35 ILCS 200/18-201 new)
13 Sec. 18-201. School Districts.
14 (a) The aggregate extension for a school district shall
15 not include any extension (i) made for fire prevention and
16 safety purposes under Section 17-2.11 of the School Code
17 produced by that portion of the rate for such purpose in
18 excess of the district's maximum permissible rate for such
19 purpose immediately prior to the effective date of this
20 amendatory Act of the 91st General Assembly, (ii) made for
21 payments of principal and interest on fire prevention and
22 safety bonds issued under Section 17-2.11 of the School Code
23 after the effective date of this amendatory Act of the 91st
24 General Assembly or on bonds issued to refund said bonds
25 issued after the effective date of this amendatory Act of the
26 91st General Assembly, (iii) made for operations and
27 maintenance purposes under Section 17-2 of the School Code
28 produced by that portion of the rate for such purpose in
29 excess of the district's maximum permissible rate for such
30 purpose immediately prior to the effective date of this
31 amendatory Act of the 91st General Assembly, or (iv) made for
32 capital improvement purposes under Section 17-2.3 of the
33 School Code produced by that portion of the rate for such
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1 purpose in excess of the district's maximum permissible rate
2 for such purpose immediately prior to the effective date of
3 this amendatory Act of the 91st General Assembly.
4 (b) The requirements of Section 18-190 for a direct
5 referendum on the imposition of a new or increased tax rate
6 shall not apply to the tax levies that are not included in
7 the aggregate extension pursuant to this Section.
8 Section 10. The School Code is amended by changing
9 Sections 2-3.12, 10-22.14, 17-2, 17-2.2, 17-2.3, 17-2.11, and
10 19-1 as follows:
11 (105 ILCS 5/2-3.12) (from Ch. 122, par. 2-3.12)
12 Sec. 2-3.12. School building code. To prepare for school
13 boards with the advice of the Department of Public Health,
14 the Capital Development Board, and the State Fire Marshal a
15 school building code that will conserve the health and safety
16 and general welfare of the pupils and school personnel and
17 others who use public school facilities.
18 The document known as "Efficient and Adequate Standards
19 for the Construction of Schools" applies only to temporary
20 school facilities, new school buildings, and additions to
21 existing schools whose construction contracts are awarded
22 after July 1, 1965. On or before July 1, 1967, each school
23 board shall have its school district buildings that were
24 constructed prior to January 1, 1955, surveyed by an
25 architect or engineer licensed in the State of Illinois as to
26 minimum standards necessary to conserve the health and safety
27 of the pupils enrolled in the school buildings of the
28 district. Buildings constructed between January 1, 1955 and
29 July 1, 1965, not owned by the State of Illinois, shall be
30 surveyed by an architect or engineer licensed in the State of
31 Illinois beginning 10 years after acceptance of the completed
32 building by the school board. Buildings constructed between
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1 January 1, 1955 and July 1, 1955 and previously exempt under
2 the provisions of Section 35-27 shall be surveyed prior to
3 July 1, 1977 by an architect or engineer licensed in the
4 State of Illinois. The architect or engineer, using the
5 document known as "Building Specifications for Health and
6 Safety in Public Schools" as a guide, shall make a report of
7 the findings of the survey to the school board, giving
8 priority in that report to fire safety problems and
9 recommendations thereon if any such problems exist. The
10 school board of each district so surveyed and receiving a
11 report of needed recommendations to be made to improve
12 standards of safety and health of the pupils enrolled has
13 until July 1, 1970, or in case of buildings not owned by the
14 State of Illinois and completed between January 1, 1955 and
15 July 1, 1965 or in the case of buildings previously exempt
16 under the provisions of Section 35-27 has a period of 3 years
17 after the survey is commenced, to effectuate those
18 recommendations, giving first attention to the
19 recommendations in the survey report having priority status,
20 and is authorized to levy the tax provided for in Section
21 17-2.11, according to the provisions of that Section, to make
22 such improvements. School boards unable to effectuate those
23 recommendations prior to July 1, 1970, on July 1, 1980 in the
24 case of buildings previously exempt under the provisions of
25 Section 35-27, may petition the State Superintendent of
26 Education upon the recommendation of the Regional
27 Superintendent for an extension of time. The extension of
28 time may be granted by the State Superintendent of Education
29 for a period of one year, but may be extended from year to
30 year provided substantial progress, in the opinion of the
31 State Superintendent of Education, is being made toward
32 compliance.
33 Within 2 years after the effective date of this
34 amendatory Act of 1983, and every 10 years thereafter, or at
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1 such other times as the State Board of Education deems
2 necessary or the regional superintendent so orders, each
3 school board subject to the provisions of this Section shall
4 again survey its school buildings and effectuate any
5 recommendations in accordance with the procedures set forth
6 herein. An architect or engineer licensed in the State of
7 Illinois is required to conduct the surveys under the
8 provisions of this Section and shall make a report of the
9 findings of the survey titled "safety survey report" to the
10 school board. The school board shall approve the safety
11 survey report, including any recommendations to effectuate
12 compliance with the code, and submit it to the Regional
13 Superintendent. The Regional Superintendent shall render a
14 decision regarding approval or denial and submit the safety
15 survey report to the State Superintendent of Education. The
16 State Superintendent of Education shall approve or deny the
17 report including recommendations to effectuate compliance
18 with the code and, if approved, issue a certificate of
19 approval. Upon receipt of the certificate of approval, the
20 Regional Superintendent shall issue an order to effect any
21 approved recommendations included in the report. Items in
22 the report shall be prioritized. Urgent items shall be
23 considered as those items related to life safety problems
24 that present an immediate hazard to the safety of students.
25 Required items shall be considered as those items that are
26 necessary for a safe environment but present less of an
27 immediate hazard to the safety of students. Urgent and
28 required items shall be defined in the rules adopted by the
29 State Board of Education. Urgent and required items shall
30 reference a specific rule in the code authorized by this
31 Section that is currently being violated or will be violated
32 within the next 12 months if the violation is not remedied.
33 The school board of each district so surveyed and receiving a
34 report of needed recommendations to be made to maintain
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1 standards of safety and health of the pupils enrolled shall
2 effectuate the correction of urgent items as soon as
3 achievable to ensure the safety of the students, but in no
4 case more than one year after the date of the State
5 Superintendent of Education's approval of the recommendation.
6 Required items shall be corrected in a timely manner, but in
7 no case more than 3 5 years from the date of the State
8 Superintendent of Education's approval of the recommendation.
9 Once each year the school board shall submit a report of
10 progress on completion of any recommendations to effectuate
11 compliance with the code. For each year that the school
12 board does not effectuate any or all approved
13 recommendations, it shall petition the Regional
14 Superintendent and the State Superintendent of Education
15 detailing what work was completed in the previous year and a
16 work plan for completion of the remaining work. If in the
17 judgement of the Regional Superintendent and the State
18 Superintendent of Education substantial progress has been
19 made and just cause has been shown by the school board, the
20 petition for a one year extension of time may be approved.
21 As soon as practicable, but not later than 2 years after
22 the effective date of this amendatory Act of 1992, the State
23 Board of Education shall combine the document known as
24 "Efficient and Adequate Standards for the Construction of
25 Schools" with the document known as "Building Specifications
26 for Health and Safety in Public Schools" together with any
27 modifications or additions that may be deemed necessary. The
28 combined document shall be known as the "Health/Life Safety
29 Code for Public Schools" and shall be the governing code for
30 all facilities that house public school students or are
31 otherwise used for public school purposes, whether such
32 facilities are permanent or temporary and whether they are
33 owned, leased, rented, or otherwise used by the district.
34 Facilities owned by a school district but that are not used
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1 to house public school students or are not used for public
2 school purposes shall be governed by separate provisions
3 within the code authorized by this Section.
4 The 10 year survey cycle specified in this Section shall
5 continue to apply based upon the standards contained in the
6 "Health/Life Safety Code for Public Schools", which shall
7 specify building standards for buildings that are constructed
8 prior to the effective date of this amendatory Act of 1992
9 and for buildings that are constructed after that date.
10 The "Health/Life Safety Code for Public Schools" shall be
11 the governing code for public schools; however, the
12 provisions of this Section shall not preclude inspection of
13 school premises and buildings pursuant to Section 9 of the
14 Fire Investigation Act, provided that the provisions of the
15 "Health/Life Safety Code for Public Schools", or such
16 predecessor document authorized by this Section as may be
17 applicable are used, and provided that those inspections are
18 coordinated with the Regional Superintendent having
19 jurisdiction over the public school facility. Any agency
20 having jurisdiction beyond the scope of the applicable
21 document authorized by this Section may issue a lawful order
22 to a school board to effectuate recommendations, and the
23 school board receiving the order shall certify to the
24 Regional Superintendent and the State Superintendent of
25 Education when it has complied with the order.
26 The State Board of Education is authorized to adopt any
27 rules that are necessary relating to the administration and
28 enforcement of the provisions of this Section. The code
29 authorized by this Section shall apply only to those school
30 districts having a population of less than 500,000
31 inhabitants.
32 (Source: P.A. 89-397, eff. 8-20-95; 90-811, eff. 1-26-99.)
33 (105 ILCS 5/10-22.14) (from Ch. 122, par. 10-22.14)
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1 Sec. 10-22.14. Borrowing money and issuing bonds. To
2 borrow money, and issue bonds for the purposes and in the
3 manner provided by this Act.
4 When bond proceeds from the sale of bonds include a
5 premium, or when the proceeds of bonds issued for the fire
6 prevention, safety, energy conservation, and school security
7 purposes as specified in Section 17-2.11 are invested as
8 authorized by law, the board shall determine by resolution
9 whether the interest earned on the investment of bond
10 proceeds authorized under Section 17-2.11 or the premium
11 realized in the sale of bonds, as the case may be, is to be
12 used for the purposes for which the bonds were issued or,
13 instead, for payment of the principal indebtedness and
14 interest on those bonds.
15 When bonds, other than bonds issued for the fire
16 prevention, safety, energy conservation, and school security
17 purposes as specified in Section 17-2.11 are issued by any
18 school district, and the purposes for which the bonds have
19 been issued are accomplished and paid for in full, and there
20 remain funds on hand from the proceeds of the bonds so
21 issued, the board by resolution may transfer those excess
22 funds to the operations and maintenance fund.
23 When bonds are issued by any school district for the fire
24 prevention, safety, energy conservation, and school security
25 purposes as specified in Section 17-2.11, and the purposes
26 for which the bonds have been issued are accomplished and
27 paid in full, and there remain funds on hand from the
28 proceeds of the bonds issued, the board by resolution shall
29 use those excess funds (1) for other authorized fire
30 prevention, safety, energy conservation, and school security
31 purposes as specified in Section 17-2.11 or (2) for transfer
32 to the Bond and Interest Fund for payment of principal and
33 interest on those bonds. If any transfer is made to the Bond
34 and Interest Fund, the secretary of the school board shall
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1 within 30 days notify the county clerk of the amount of that
2 transfer and direct the clerk to abate the taxes to be
3 extended for the purposes of principal and interest payments
4 on the respective bonds issued under Section 17-2.11 by an
5 amount equal to such transfer.
6 (Source: P.A. 86-970; 87-984.)
7 (105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
8 Sec. 17-2. Tax levies; purposes; rates. Except as
9 otherwise provided in Articles 12 and 13 of this Act, the
10 following maximum rates shall apply to all taxes levied after
11 August 10, 1965, in districts having a population of less
12 than 500,000 inhabitants, including those districts organized
13 under Article 11 of the School Code. The school board of any
14 district having a population of less than 500,000 inhabitants
15 may levy a tax annually, at not to exceed the maximum rates
16 and for the specified purposes, upon all the taxable property
17 of the district at the value, as equalized or assessed by the
18 Department of Revenue as follows:
19 (1) districts maintaining only grades 1 through 8,
20 .92% for educational purposes and .35% .25% for
21 operations and maintenance purposes;
22 (2) districts maintaining only grades 9 through 12,
23 .92% for educational purposes and .35% .25% for
24 operations and maintenance purposes;
25 (3) districts maintaining grades 1 through 12,
26 1.63% for the 1985-86 school year, 1.68% for the 1986-87
27 school year, 1.75% for the 1987-88 school year and 1.84%
28 for the 1988-89 school year and thereafter for
29 educational purposes and .70% .405% for the 1989-90
30 school year, .435% for the 1990-91 school year, .465% for
31 the 1991-92 school year, and .50% for the 1992-93 school
32 year and thereafter for operations and maintenance
33 purposes;
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1 (4) (blank) all districts, 0.75% for capital
2 improvement purposes (which is in addition to the levy
3 for operations and maintenance purposes), which tax is to
4 be levied, accumulated for not more than 6 years, and
5 spent for capital improvement purposes (including but not
6 limited to the construction of a new school building or
7 buildings or the purchase of school grounds on which any
8 new school building is to be constructed or located, or
9 both) only in accordance with Section 17-2.3 of this Act;
10 (5) districts maintaining only grades 1 through 8,
11 .12% for transportation purposes, provided that districts
12 maintaining only grades kindergarten through 8 which have
13 an enrollment of at least 2600 students may levy, subject
14 to Section 17-2.2, at not to exceed a maximum rate of
15 .20% for transportation purposes for any school year in
16 which the number of students requiring transportation in
17 the district exceeds by at least 2% the number of
18 students requiring transportation in the district during
19 the preceding school year, as verified in the district's
20 claim for pupil transportation and reimbursement and as
21 certified by the State Board of Education to the county
22 clerk of the county in which such district is located not
23 later than November 15 following the submission of such
24 claim; districts maintaining only grades 9 through 12,
25 .12% for transportation purposes; and districts
26 maintaining grades 1 through 12, .14% for the 1985-86
27 school year, .16% for the 1986-87 school year, .18% for
28 the 1987-88 school year and .20% for the 1988-89 school
29 year and thereafter, for transportation purposes;
30 (6) districts providing summer classes, .15% for
31 educational purposes, subject to Section 17-2.1 of this
32 Act.
33 Whenever any special charter school district operating
34 grades 1 through 12, has organized or shall organize under
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1 the general school law, the district so organized may
2 continue to levy taxes at not to exceed the rate at which
3 taxes were last actually extended by the special charter
4 district, except that if such rate at which taxes were last
5 actually extended by such special charter district was less
6 than the maximum rate for districts maintaining grades 1
7 through 12 authorized under this Section, such special
8 charter district nevertheless may levy taxes at a rate not to
9 exceed the maximum rate for districts maintaining grades 1
10 through 12 authorized under this Section, and except that if
11 any such district maintains only grades 1 through 8, the
12 board may levy, for educational purposes, at a rate not to
13 exceed the maximum rate for elementary districts authorized
14 under this Section.
15 Maximum rates before or after established in excess of
16 those prescribed shall not be affected by the amendatory Act
17 of 1965.
18 (Source: P.A. 87-984; 87-1023; 88-45.)
19 (105 ILCS 5/17-2.2) (from Ch. 122, par. 17-2.2)
20 Sec. 17-2.2. Backdoor Back door referendum. Whenever any
21 school district first levies a tax for educational purposes
22 at a rate within the limit prescribed by paragraph (3) of
23 Section 17-2 but in excess of the maximum permissible on July
24 9, 1957, or within the limit prescribed by paragraph (1) or
25 (2) of Section 17-2 but in excess of the maximum permissible
26 on June 30, 1965, or whenever after August 3, 1989 any school
27 district maintaining only grades kindergarten through 8 first
28 levies a tax for transportation purposes for any school year
29 which is within the limit prescribed for that school year by
30 paragraph (5) of Section 17-2 but in excess of the maximum
31 authorized to be levied for such purposes for the 1988-89
32 school year, or whenever after August 3, 1989 any school
33 district first levies a tax for operations and maintenance
-21- LRB9112347NTtm
1 purposes for any school year which is within the limit
2 prescribed for that school year by paragraph (3) of Section
3 17-2 but in excess of the maximum authorized to be levied for
4 such purposes for the immediately preceding school year, or
5 whenever a backdoor referendum is required under Section
6 17-2.3 or 17-2.11, the district shall cause to be published a
7 notice of the proposed tax levy such resolution in at least
8 one newspaper of general circulation or more newspapers
9 published in the district, within 10 days after such levy is
10 made. The notice publication of the resolution shall include
11 a notice of (1) the specific number of voters required to
12 sign a petition requesting that the question of the adoption
13 of the tax levy be submitted to the voters of the district;
14 (2) the time in which the petition must be filed; and (3) the
15 date of the prospective referendum. The district Secretary
16 shall provide a petition form to any individual requesting
17 one. Any registered voter taxpayer in such district may,
18 within 30 days after such levy is made, file with the
19 Secretary of the board of education a petition signed by the
20 voters of the district equal to 10% or more of the registered
21 voters of the district requesting the submission to a
22 referendum of the following proposition:
23 "Shall school district No..... be authorized to levy a
24 tax for (state purposes) (in excess of.... but not to
25 exceed....) or (at a rate not to exceed...%) as authorized in
26 Section.... 17-2 of the School Code?" The secretary of the
27 board of education shall certify the proposition to the
28 proper election authorities for submission to the electorate
29 at a regular scheduled election in accordance with the
30 general election law.
31 If a majority of the voters voting on the proposition
32 vote in favor thereof, such increased tax shall thereafter be
33 authorized; if a majority of the vote is against such
34 proposition, the previous maximum rate authorized, if any,
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1 shall remain in effect until changed by law.
2 (Source: P.A. 86-128; 86-134; 86-1028; 86-1334; 87-767.)
3 (105 ILCS 5/17-2.3) (from Ch. 122, par. 17-2.3)
4 Sec. 17-2.3. Capital improvement tax purposes;
5 referendum. The school board of any district may desiring to
6 levy and accumulate for not more than 6 years a the capital
7 improvements purposes tax as provided in this Section at a
8 rate not to exceed .75% upon the equalized assessed value of
9 the taxable property in the district. The board provided for
10 in paragraph (4) of Section 17-2 of this Act shall pass a
11 resolution for the levy of said tax, and in such resolution
12 shall describe the capital improvements for which the tax is
13 to be levied and the funds derived therefrom are to be spent.
14 As used in this Section and in paragraph (4) of Section 17-2,
15 capital improvements include but are not limited to the
16 construction of a new school building or buildings or the
17 purchase of school grounds on which any new school building
18 is to be constructed or located, or both, as well as
19 improvements necessary for energy conservation, accessibility
20 for the disabled, or security purposes. An elementary or
21 high school district may levy the tax for capital improvement
22 purposes at a rate not to exceed .05% and a unit district may
23 levy the tax for capital improvement purposes at a rate not
24 to exceed .10% without submitting the levy to a referendum,
25 provided that a district that is subject to the Property Tax
26 Extension Limitation Law shall submit such authorization to a
27 backdoor referendum using the procedures provided in Section
28 17-2.2. The authority to make any levy that is in excess of
29 the rates specified in the preceding sentence shall be
30 submitted to referendum, and the resolution levying said tax
31 in excess of said rates. The resolution shall cause the
32 proposition for the levy of the tax provided for in paragraph
33 (4) of Section 17-2 of this Act to be certified to the proper
-23- LRB9112347NTtm
1 election authorities for submission to the electors of the
2 district at a regular scheduled election in accordance with
3 the general election law. The proposition shall generally
4 describe the capital improvements for which the tax is to be
5 levied and the funds derived therefrom are to be spent. If
6 the proposition is approved by a majority of the electors
7 voting thereon, the school district may thereafter levy such
8 capital improvement tax and accumulate funds for not more
9 than 6 years for the capital improvements described in the
10 resolution and on the ballot.
11 Any school district levying the capital improvement tax
12 shall invest the proceeds of the tax in accordance with the
13 Public Funds Investment Act. The proceeds shall be
14 separately accounted for within the Site and
15 Construction/Capital Improvement Fund.
16 If the proposition is approved by a majority of the
17 electors voting thereon, the school district may thereafter
18 levy such capital improvement purposes tax and accumulate
19 funds for not more than 6 years for the capital improvements
20 described in the resolution and on the ballot. Such school
21 district shall also invest such accumulated funds until spent
22 for the capital improvements described in the resolution and
23 on the ballot in accordance with the provisions of the Public
24 Funds Investment Act.
25 Any proceeds derived from a capital improvements tax or
26 the accumulation of monies for capital improvements described
27 in the resolution and on the ballot shall be accounted for
28 separately within the Site and Construction/Capital
29 Improvement Fund.
30 (Source: P.A. 87-984; 87-1023; 88-45.)
31 (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
32 Sec. 17-2.11. School board power to levy a tax or to
33 borrow money and issue bonds for fire prevention and ,
-24- LRB9112347NTtm
1 safety, energy conservation, disabled accessibility, school
2 security, and specified repair purposes. Whenever, as a
3 result of any lawful order of any agency, other than a school
4 board, having authority to enforce any school building code
5 applicable to any facility that houses students, or any law
6 or regulation for the protection and safety of the
7 environment, pursuant to the Environmental Protection Act,
8 any school district having a population of less than 500,000
9 inhabitants is required to alter, repair, or reconstruct any
10 school building or permanent, fixed equipment; or whenever
11 any such district determines that it is necessary for energy
12 conservation purposes that any school building or permanent,
13 fixed equipment should be altered or reconstructed and that
14 such alterations or reconstruction will be made with funds
15 not necessary for the completion of approved and recommended
16 projects contained in any safety survey report or amendments
17 thereto authorized by Section 2-3.12 of this Act; or whenever
18 any such district determines that it is necessary for
19 disabled accessibility purposes and to comply with the school
20 building code that any school building or equipment should be
21 altered or reconstructed and that such alterations or
22 reconstruction will be made with funds not necessary for the
23 completion of approved and recommended projects contained in
24 any safety survey report or amendments thereto authorized
25 under Section 2-3.12 of this Act; or whenever any such
26 district determines that it is necessary for school security
27 purposes and the related protection and safety of pupils and
28 school personnel that any school building or property should
29 be altered or reconstructed or that security systems and
30 equipment (including but not limited to intercom, early
31 detection and warning, access control and television
32 monitoring systems) should be purchased and installed, and
33 that such alterations, reconstruction or purchase and
34 installation of equipment will be made with funds not
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1 necessary for the completion of approved and recommended
2 projects contained in any safety survey report or amendment
3 thereto authorized by Section 2-3.12 of this Act and will
4 deter and prevent unauthorized entry or activities upon
5 school property by unknown or dangerous persons, assure early
6 detection and advance warning of any such actual or attempted
7 unauthorized entry or activities and help assure the
8 continued safety of pupils and school staff if any such
9 unauthorized entry or activity is attempted or occurs; or if
10 a school district does not need funds for other fire
11 prevention and safety projects, including the completion of
12 approved and recommended projects contained in any safety
13 survey report or amendments thereto authorized by Section
14 2-3.12 of this Act, and it is determined after a public
15 hearing (which is preceded by at least one published notice
16 (i) occurring at least 7 days prior to the hearing in a
17 newspaper of general circulation within the school district
18 and (ii) setting forth the time, date, place, and general
19 subject matter of the hearing) that there is a substantial,
20 immediate, and otherwise unavoidable threat to the health,
21 safety, or welfare of pupils due to disrepair of school
22 sidewalks, playgrounds, parking lots, or school bus
23 turnarounds and repairs must be made: then in any such
24 event, such district may, by proper resolution, levy a tax
25 for the purpose of making such alteration, repair, or
26 reconstruction, based on a survey report by an architect or
27 engineer licensed in the State of Illinois, upon all the
28 taxable property of the district at the value as assessed by
29 the Department of Revenue at a rate not to exceed .15% for
30 elementary and high school districts and, .30% for unit
31 districts .05% per year for a period sufficient to finance
32 such alterations, repairs, or reconstruction, upon the
33 following conditions:
34 (a) When there are not sufficient funds available
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1 in either the operations and maintenance fund of the
2 district or the fire prevention and safety fund of the
3 district as determined by the district on the basis of
4 regulations adopted by the State Board of Education to
5 make such alterations, repairs, or reconstruction, or to
6 purchase and install such permanent fixed equipment so
7 ordered or determined as necessary. Appropriate school
8 district records shall be made available to the State
9 Superintendent of Education upon request to confirm such
10 insufficiency.
11 (b) When a certified estimate of an architect or
12 engineer licensed in the State of Illinois stating the
13 estimated amount necessary to make the alterations, or
14 repairs, or reconstruction to purchase and install such
15 equipment so ordered has been secured by the district,
16 and the estimate has been approved by the regional
17 superintendent of schools, having jurisdiction of the
18 district, and the State Superintendent of Education.
19 Approval shall not be granted for any work that has
20 already started without the prior express authorization
21 of the State Superintendent of Education. If such
22 estimate is not approved or denied approval by the
23 regional superintendent of schools within 3 months after
24 the date on which it is submitted to him or her, the
25 school board of the district may submit such estimate
26 directly to the State Superintendent of Education for
27 approval or denial.
28 (c) Whenever a school district subject to the
29 Property Tax Extension Limitation Law first levies the
30 tax at a rate permitted by this amendatory Act of the
31 91st General Assembly but in excess of its maximum
32 permissible rate for such purpose immediately prior to
33 the effective date of this amendatory Act of the 91st
34 General Assembly, the rate increase shall be subject to a
-27- LRB9112347NTtm
1 backdoor referendum using the procedures provided in
2 Section 17-2.2.
3 For purposes of this Section a school district may
4 replace a school building or build additions to replace
5 portions of a building when it is determined that the
6 effectuation of the recommendations for the existing building
7 will cost more than the replacement costs. Such
8 determination shall be based on a comparison of estimated
9 costs made by an architect or engineer licensed in the State
10 of Illinois. The new building or addition shall be
11 equivalent in area (square feet) and comparable in purpose
12 and grades served and may be on the same site or another
13 site. Such replacement may only be done upon order of the
14 regional superintendent of schools and the approval of the
15 State Superintendent of Education.
16 The filing of a certified copy of the resolution levying
17 the tax when accompanied by the certificates of the regional
18 superintendent of schools and State Superintendent of
19 Education shall be the authority of the county clerk to
20 extend such tax.
21 The county clerk of the county in which any school
22 district levying a tax under the authority of this Section is
23 located, in reducing raised levies, shall not consider any
24 such tax as a part of the general levy for school purposes
25 and shall not include the same in the limitation of any other
26 tax rate which may be extended.
27 Such tax shall be levied and collected in like manner as
28 all other taxes of school districts, subject to the
29 provisions contained in this Section.
30 The tax rate limit specified in this Section may be
31 increased to .10% upon the approval of a proposition to
32 effect such increase by a majority of the electors voting on
33 that proposition at a regular scheduled election. Such
34 proposition may be initiated by resolution of the school
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1 board and shall be certified by the secretary to the proper
2 election authorities for submission in accordance with the
3 general election law.
4 When taxes are levied by any school district for the fire
5 prevention, safety, energy conservation, and school security
6 purposes as specified in this Section, and the purposes for
7 which the taxes have been levied are accomplished and paid in
8 full, and there remain funds on hand in the Fire Prevention
9 and Safety Fund from the proceeds of the taxes levied,
10 including interest earnings thereon, the school board by
11 resolution shall use such excess and other board restricted
12 funds excluding bond proceeds and earnings from such proceeds
13 (1) for other authorized fire prevention and , safety, energy
14 conservation, and school security purposes or (2) for
15 transfer to the Operations and Maintenance Fund for the
16 purpose of abating an equal amount of operations and
17 maintenance purposes taxes. If any transfer is made to the
18 Operation and Maintenance Fund, the secretary of the school
19 board shall within 30 days notify the county clerk of the
20 amount of that transfer and direct the clerk to abate the
21 taxes to be extended for the purposes of operations and
22 maintenance authorized under Section 17-2 of this Act by an
23 amount equal to such transfer.
24 If the proceeds from the tax levy authorized by this
25 Section are insufficient to complete the work approved under
26 this Section, the school board is authorized to sell bonds
27 without referendum under the provisions of this Section in an
28 amount that, when added to the proceeds of the tax levy
29 authorized by this Section, will allow completion of the
30 approved work, provided that a district that is subject to
31 the Property Tax Extension Limitation Law shall submit such
32 authorization to backdoor referendum as provided in this
33 Section. No school district that is subject to the Property
34 Tax Extension Limitation Law may issue bonds under this
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1 Section unless it adopts a resolution declaring its
2 intention to issue bonds and directs that notice of such
3 intention be published at least once in a newspaper of
4 general circulation in the district. The notice shall set
5 forth (i) the intention of the district to issue bonds in
6 accordance with this Section; (ii) the time within which a
7 petition may be filed requesting the submission to the voters
8 of the proposition to issue the bonds; (iii) the specific
9 number of voters required to sign the petition; and (iv) the
10 date of the prospective referendum. At the time of
11 publication of the notice and for 30 days thereafter, the
12 secretary of the district shall provide a petition form to
13 any individual requesting one. If within 30 days after the
14 publication a petition is filed with the secretary of the
15 district, signed by the voters of the district equal to 20%
16 or more of the registered voters of the district requesting
17 that the proposition to issue bonds as authorized by this
18 Section be submitted to the voters thereof, then the district
19 shall not be authorized to issue such bonds until the
20 proposition has been certified to the proper election
21 authorities and has been submitted to and approved by a
22 majority of the voters voting on the proposition at a regular
23 scheduled election in accordance with the general election
24 law. If no such petition is filed, or if any and all
25 petitions filed are invalid, the district may issue the
26 bonds.
27 Such bonds shall bear interest at a rate not to exceed
28 the maximum rate authorized by law at the time of the making
29 of the contract, shall mature within 20 years from date, and
30 shall be signed by the president of the school board and the
31 treasurer of the school district. Such bonds issued after the
32 effective date of this amendatory Act of the 91st General
33 Assembly and any bonds issued to refund such bonds issued
34 after the effective date of this amendatory Act of the 91st
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1 General Assembly shall not be considered debt for purposes of
2 any statutory debt limitation.
3 In order to authorize and issue such bonds, the school
4 board shall adopt a resolution fixing the amount of bonds,
5 the date thereof, the maturities thereof, rates of interest
6 thereof, place of payment and denomination, which shall be in
7 denominations of not less than $100 and not more than $5,000,
8 and provide for the levy and collection of a direct annual
9 tax upon all the taxable property in the school district
10 sufficient to pay the principal and interest on such bonds to
11 maturity. Upon the filing in the office of the county clerk
12 of the county in which the school district is located of a
13 certified copy of the resolution, it is the duty of the
14 county clerk to extend the tax therefor in addition to and in
15 excess of all other taxes heretofore or hereafter authorized
16 to be levied by such school district.
17 After the time such bonds are issued as provided for by
18 this Section, if additional alterations, repairs, or
19 reconstructions are required to be made because of surveys
20 conducted by an architect or engineer licensed in the State
21 of Illinois, the district may levy a tax at a rate not to
22 exceed the rate permitted by this Section .05% per year upon
23 all the taxable property of the district or issue additional
24 bonds, whichever action shall be the most feasible.
25 This Section is cumulative and constitutes complete
26 authority for the issuance of bonds as provided in this
27 Section notwithstanding any other statute or law to the
28 contrary.
29 With respect to instruments for the payment of money
30 issued under this Section either before, on, or after the
31 effective date of Public Act 86-004 (June 6, 1989), it is,
32 and always has been, the intention of the General Assembly
33 (i) that the Omnibus Bond Acts are, and always have been,
34 supplementary grants of power to issue instruments in
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1 accordance with the Omnibus Bond Acts, regardless of any
2 provision of this Act that may appear to be or to have been
3 more restrictive than those Acts, (ii) that the provisions of
4 this Section are not a limitation on the supplementary
5 authority granted by the Omnibus Bond Acts, and (iii) that
6 instruments issued under this Section within the
7 supplementary authority granted by the Omnibus Bond Acts are
8 not invalid because of any provision of this Act that may
9 appear to be or to have been more restrictive than those
10 Acts.
11 When the purposes for which the bonds are issued have
12 been accomplished and paid for in full and there remain funds
13 on hand from the proceeds of the bond sale and interest
14 earnings therefrom, the board shall, by resolution, use such
15 excess funds in accordance with the provisions of Section
16 10-22.14 of this Act.
17 Whenever any tax is levied or bonds issued under this
18 Section, the for fire prevention, safety, energy
19 conservation, and school security purposes, such proceeds
20 shall be deposited and accounted for separately within the
21 Fire Prevention and Safety Fund.
22 (Source: P.A. 88-251; 88-508; 88-628, eff. 9-9-94; 88-670,
23 eff. 12-2-94; 89-235, eff. 8-4-95; 89-397, eff. 8-20-95.)
24 (105 ILCS 5/19-1) (from Ch. 122, par. 19-1)
25 Sec. 19-1. Debt limitations of school districts.
26 (a) School districts shall not be subject to the
27 provisions limiting their indebtedness prescribed in the
28 Local Government Debt Limitation Act "An Act to limit the
29 indebtedness of counties having a population of less than
30 500,000 and townships, school districts and other municipal
31 corporations having a population of less than 300,000",
32 approved February 15, 1928, as amended.
33 No school districts maintaining grades K through 8 or 9
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1 through 12 shall become indebted in any manner or for any
2 purpose to an amount, including existing indebtedness, in the
3 aggregate exceeding 9.0% of 6.9% on the equalized assessed
4 value of the taxable property therein to be ascertained by
5 the last assessment for State and county taxes or, until
6 January 1, 1983, if greater, the sum that is produced by
7 multiplying the school district's 1978 equalized assessed
8 valuation by the debt limitation percentage in effect on
9 January 1, 1979, previous to the incurring of such
10 indebtedness.
11 No school districts maintaining grades K through 12 shall
12 become indebted in any manner or for any purpose to an
13 amount, including existing indebtedness, in the aggregate
14 exceeding 18.0% of 13.8% on the equalized assessed value of
15 the taxable property therein to be ascertained by the last
16 assessment for State and county taxes or, until January 1,
17 1983, if greater, the sum that is produced by multiplying the
18 school district's 1978 equalized assessed valuation by the
19 debt limitation percentage in effect on January 1, 1979,
20 previous to the incurring of such indebtedness.
21 Notwithstanding the provisions of any other law to the
22 contrary, in any case in which the voters of a school
23 district have approved a proposition for the issuance of
24 bonds of such school district at an election held prior to
25 January 1, 1979, and all of the bonds approved at such
26 election have not been issued, the debt limitation applicable
27 to such school district during the calendar year 1979 shall
28 be computed by multiplying the value of taxable property
29 therein, including personal property, as ascertained by the
30 last assessment for State and county taxes, previous to the
31 incurring of such indebtedness, by the percentage limitation
32 applicable to such school district under the provisions of
33 this subsection (a).
34 (b) Notwithstanding the debt limitation prescribed in
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1 subsection (a) of this Section, additional indebtedness may
2 be incurred in an amount not to exceed the estimated cost of
3 acquiring or improving school sites or constructing and
4 equipping additional building facilities under the following
5 conditions:
6 (1) Whenever the enrollment of students for the
7 next school year is estimated by the board of education
8 to increase over the actual present enrollment by not
9 less than 35% or by not less than 200 students or the
10 actual present enrollment of students has increased over
11 the previous school year by not less than 35% or by not
12 less than 200 students and the board of education
13 determines that additional school sites or building
14 facilities are required as a result of such increase in
15 enrollment; and
16 (2) When the Regional Superintendent of Schools
17 having jurisdiction over the school district and the
18 State Superintendent of Education concur in such
19 enrollment projection or increase and approve the need
20 for such additional school sites or building facilities
21 and the estimated cost thereof; and
22 (3) When the voters in the school district approve
23 a proposition for the issuance of bonds for the purpose
24 of acquiring or improving such needed school sites or
25 constructing and equipping such needed additional
26 building facilities at an election called and held for
27 that purpose. Notice of such an election shall state that
28 the amount of indebtedness proposed to be incurred would
29 exceed the debt limitation otherwise applicable to the
30 school district. The ballot for such proposition shall
31 state what percentage of the equalized assessed valuation
32 will be outstanding in bonds if the proposed issuance of
33 bonds is approved by the voters; or
34 (4) Notwithstanding the provisions of paragraphs
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1 (1) through (3) of this subsection (b), if the school
2 board determines that additional facilities are needed to
3 provide a quality educational program and not less than
4 2/3 of those voting in an election called by the school
5 board on the question approve the issuance of bonds for
6 the construction of such facilities, the school district
7 may issue bonds for this purpose; or
8 (5) Notwithstanding the provisions of paragraphs
9 (1) through (3) of this subsection (b), if (i) the school
10 district has previously availed itself of the provisions
11 of paragraph (4) of this subsection (b) to enable it to
12 issue bonds, (ii) the voters of the school district have
13 not defeated a proposition for the issuance of bonds
14 since the referendum described in paragraph (4) of this
15 subsection (b) was held, (iii) the school board
16 determines that additional facilities are needed to
17 provide a quality educational program, and (iv) a
18 majority of those voting in an election called by the
19 school board on the question approve the issuance of
20 bonds for the construction of such facilities, the school
21 district may issue bonds for this purpose.
22 In no event shall the indebtedness incurred pursuant to
23 this subsection (b) and the existing indebtedness of the
24 school district exceed 20% 15% of the equalized assessed
25 value of the taxable property therein to be ascertained by
26 the last assessment for State and county taxes, previous to
27 the incurring of such indebtedness or, until January 1, 1983,
28 if greater, the sum that is produced by multiplying the
29 school district's 1978 equalized assessed valuation by the
30 debt limitation percentage in effect on January 1, 1979.
31 The indebtedness provided for by this subsection (b)
32 shall be in addition to and in excess of any other debt
33 limitation.
34 (c) Notwithstanding the debt limitation prescribed in
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1 subsection (a) of this Section, in any case in which a public
2 question for the issuance of bonds of a proposed school
3 district maintaining grades kindergarten through 12 received
4 at least 60% of the valid ballots cast on the question at an
5 election held on or prior to November 8, 1994, and in which
6 the bonds approved at such election have not been issued, the
7 school district pursuant to the requirements of Section
8 11A-10 may issue the total amount of bonds approved at such
9 election for the purpose stated in the question.
10 (d) Notwithstanding the debt limitation prescribed in
11 subsection (a) of this Section, a school district that meets
12 all the criteria set forth in paragraphs (1) and (2) of this
13 subsection (d) may incur an additional indebtedness in an
14 amount not to exceed $4,500,000, even though the amount of
15 the additional indebtedness authorized by this subsection
16 (d), when incurred and added to the aggregate amount of
17 indebtedness of the district existing immediately prior to
18 the district incurring the additional indebtedness authorized
19 by this subsection (d), causes the aggregate indebtedness of
20 the district to exceed the debt limitation otherwise
21 applicable to that district under subsection (a):
22 (1) The additional indebtedness authorized by this
23 subsection (d) is incurred by the school district through
24 the issuance of bonds under and in accordance with
25 Section 17-2.11a for the purpose of replacing a school
26 building which, because of mine subsidence damage, has
27 been closed as provided in paragraph (2) of this
28 subsection (d) or through the issuance of bonds under and
29 in accordance with Section 19-3 for the purpose of
30 increasing the size of, or providing for additional
31 functions in, such replacement school buildings, or both
32 such purposes.
33 (2) The bonds issued by the school district as
34 provided in paragraph (1) above are issued for the
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1 purposes of construction by the school district of a new
2 school building pursuant to Section 17-2.11, to replace
3 an existing school building that, because of mine
4 subsidence damage, is closed as of the end of the 1992-93
5 school year pursuant to action of the regional
6 superintendent of schools of the educational service
7 region in which the district is located under Section
8 3-14.22 or are issued for the purpose of increasing the
9 size of, or providing for additional functions in, the
10 new school building being constructed to replace a school
11 building closed as the result of mine subsidence damage,
12 or both such purposes.
13 (e) Notwithstanding the debt limitation prescribed in
14 subsection (a) of this Section, a school district that meets
15 all the criteria set forth in paragraphs (1) through (5) of
16 this subsection (e) may, without referendum, incur an
17 additional indebtedness in an amount not to exceed the lesser
18 of $5,000,000 or 1.5% of the equalized assessed value of the
19 taxable property within the district even though the amount
20 of the additional indebtedness authorized by this subsection
21 (e), when incurred and added to the aggregate amount of
22 indebtedness of the district existing immediately prior to
23 the district incurring that additional indebtedness, causes
24 the aggregate indebtedness of the district to exceed or
25 increases the amount by which the aggregate indebtedness of
26 the district already exceeds the debt limitation otherwise
27 applicable to that district under subsection (a):
28 (1) The State Board of Education certifies the
29 school district under Section 19-1.5 as a financially
30 distressed district.
31 (2) The additional indebtedness authorized by this
32 subsection (e) is incurred by the financially distressed
33 district during the school year or school years in which
34 the certification of the district as a financially
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1 distressed district continues in effect through the
2 issuance of bonds for the lawful school purposes of the
3 district, pursuant to resolution of the school board and
4 without referendum, as provided in paragraph (5) of this
5 subsection.
6 (3) The aggregate amount of bonds issued by the
7 financially distressed district during a fiscal year in
8 which it is authorized to issue bonds under this
9 subsection does not exceed the amount by which the
10 aggregate expenditures of the district for operational
11 purposes during the immediately preceding fiscal year
12 exceeds the amount appropriated for the operational
13 purposes of the district in the annual school budget
14 adopted by the school board of the district for the
15 fiscal year in which the bonds are issued.
16 (4) Throughout each fiscal year in which
17 certification of the district as a financially distressed
18 district continues in effect, the district maintains in
19 effect a gross salary expense and gross wage expense
20 freeze policy under which the district expenditures for
21 total employee salaries and wages do not exceed such
22 expenditures for the immediately preceding fiscal year.
23 Nothing in this paragraph, however, shall be deemed to
24 impair or to require impairment of the contractual
25 obligations, including collective bargaining agreements,
26 of the district or to impair or require the impairment of
27 the vested rights of any employee of the district under
28 the terms of any contract or agreement in effect on the
29 effective date of this amendatory Act of 1994.
30 (5) Bonds issued by the financially distressed
31 district under this subsection shall bear interest at a
32 rate not to exceed the maximum rate authorized by law at
33 the time of the making of the contract, shall mature
34 within 40 years from their date of issue, and shall be
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1 signed by the president of the school board and treasurer
2 of the school district. In order to issue bonds under
3 this subsection, the school board shall adopt a
4 resolution fixing the amount of the bonds, the date of
5 the bonds, the maturities of the bonds, the rates of
6 interest of the bonds, and their place of payment and
7 denomination, and shall provide for the levy and
8 collection of a direct annual tax upon all the taxable
9 property in the district sufficient to pay the principal
10 and interest on the bonds to maturity. Upon the filing
11 in the office of the county clerk of the county in which
12 the financially distressed district is located of a
13 certified copy of the resolution, it is the duty of the
14 county clerk to extend the tax therefor in addition to
15 and in excess of all other taxes at any time authorized
16 to be levied by the district. If bond proceeds from the
17 sale of bonds include a premium or if the proceeds of the
18 bonds are invested as authorized by law, the school board
19 shall determine by resolution whether the interest earned
20 on the investment of bond proceeds or the premium
21 realized on the sale of the bonds is to be used for any
22 of the lawful school purposes for which the bonds were
23 issued or for the payment of the principal indebtedness
24 and interest on the bonds. The proceeds of the bond sale
25 shall be deposited in the educational purposes fund of
26 the district and shall be used to pay operational
27 expenses of the district. This subsection is cumulative
28 and constitutes complete authority for the issuance of
29 bonds as provided in this subsection, notwithstanding any
30 other law to the contrary.
31 (f) Notwithstanding the provisions of subsection (a) of
32 this Section or of any other law, bonds in not to exceed the
33 aggregate amount of $5,500,000 and issued by a school
34 district meeting the following criteria shall not be
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1 considered indebtedness for purposes of any statutory
2 limitation and may be issued in an amount or amounts,
3 including existing indebtedness, in excess of any heretofore
4 or hereafter imposed statutory limitation as to indebtedness:
5 (1) At the time of the sale of such bonds, the
6 board of education of the district shall have determined
7 by resolution that the enrollment of students in the
8 district is projected to increase by not less than 7%
9 during each of the next succeeding 2 school years.
10 (2) The board of education shall also determine by
11 resolution that the improvements to be financed with the
12 proceeds of the bonds are needed because of the projected
13 enrollment increases.
14 (3) The board of education shall also determine by
15 resolution that the projected increases in enrollment are
16 the result of improvements made or expected to be made to
17 passenger rail facilities located in the school district.
18 (g) Notwithstanding the provisions of subsection (a) of
19 this Section or any other law, bonds in not to exceed an
20 aggregate amount of 25% of the equalized assessed value of
21 the taxable property of a school district and issued by a
22 school district meeting the criteria in paragraphs (i)
23 through (iv) of this subsection shall not be considered
24 indebtedness for purposes of any statutory limitation and may
25 be issued pursuant to resolution of the school board in an
26 amount or amounts, including existing indebtedness, in excess
27 of any statutory limitation of indebtedness heretofore or
28 hereafter imposed:
29 (i) The bonds are issued for the purpose of
30 constructing a new high school building to replace two
31 adjacent existing buildings which together house a single
32 high school, each of which is more than 65 years old, and
33 which together are located on more than 10 acres and less
34 than 11 acres of property.
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1 (ii) At the time the resolution authorizing the
2 issuance of the bonds is adopted, the cost of
3 constructing a new school building to replace the
4 existing school building is less than 60% of the cost of
5 repairing the existing school building.
6 (iii) The sale of the bonds occurs before July 1,
7 1997.
8 (iv) The school district issuing the bonds is a
9 unit school district located in a county of less than
10 70,000 and more than 50,000 inhabitants, which has an
11 average daily attendance of less than 1,500 and an
12 equalized assessed valuation of less than $29,000,000.
13 (h) Notwithstanding any other provisions of this Section
14 or the provisions of any other law, until January 1, 1998, a
15 community unit school district maintaining grades K through
16 12 may issue bonds up to an amount, including existing
17 indebtedness, not exceeding 27.6% of the equalized assessed
18 value of the taxable property in the district, if all of the
19 following conditions are met:
20 (i) The school district has an equalized assessed
21 valuation for calendar year 1995 of less than
22 $24,000,000;
23 (ii) The bonds are issued for the capital
24 improvement, renovation, rehabilitation, or replacement
25 of existing school buildings of the district, all of
26 which buildings were originally constructed not less than
27 40 years ago;
28 (iii) The voters of the district approve a
29 proposition for the issuance of the bonds at a referendum
30 held after March 19, 1996; and
31 (iv) The bonds are issued pursuant to Sections 19-2
32 through 19-7 of this Code.
33 (i) Notwithstanding any other provisions of this Section
34 or the provisions of any other law, until January 1, 1998, a
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1 community unit school district maintaining grades K through
2 12 may issue bonds up to an amount, including existing
3 indebtedness, not exceeding 27% of the equalized assessed
4 value of the taxable property in the district, if all of the
5 following conditions are met:
6 (i) The school district has an equalized assessed
7 valuation for calendar year 1995 of less than
8 $44,600,000;
9 (ii) The bonds are issued for the capital
10 improvement, renovation, rehabilitation, or replacement
11 of existing school buildings of the district, all of
12 which existing buildings were originally constructed not
13 less than 80 years ago;
14 (iii) The voters of the district approve a
15 proposition for the issuance of the bonds at a referendum
16 held after December 31, 1996; and
17 (iv) The bonds are issued pursuant to Sections 19-2
18 through 19-7 of this Code.
19 (j) Notwithstanding any other provisions of this Section
20 or the provisions of any other law, until January 1, 1999, a
21 community unit school district maintaining grades K through
22 12 may issue bonds up to an amount, including existing
23 indebtedness, not exceeding 27% of the equalized assessed
24 value of the taxable property in the district if all of the
25 following conditions are met:
26 (i) The school district has an equalized assessed
27 valuation for calendar year 1995 of less than
28 $140,000,000 and a best 3 months average daily attendance
29 for the 1995-96 school year of at least 2,800;
30 (ii) The bonds are issued to purchase a site and
31 build and equip a new high school, and the school
32 district's existing high school was originally
33 constructed not less than 35 years prior to the sale of
34 the bonds;
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1 (iii) At the time of the sale of the bonds, the
2 board of education determines by resolution that a new
3 high school is needed because of projected enrollment
4 increases;
5 (iv) At least 60% of those voting in an election
6 held after December 31, 1996 approve a proposition for
7 the issuance of the bonds; and
8 (v) The bonds are issued pursuant to Sections 19-2
9 through 19-7 of this Code.
10 (k) Notwithstanding the debt limitation prescribed in
11 subsection (a) of this Section, a school district that meets
12 all the criteria set forth in paragraphs (1) through (4) of
13 this subsection (k) may issue bonds to incur an additional
14 indebtedness in an amount not to exceed $4,000,000 even
15 though the amount of the additional indebtedness authorized
16 by this subsection (k), when incurred and added to the
17 aggregate amount of indebtedness of the school district
18 existing immediately prior to the school district incurring
19 such additional indebtedness, causes the aggregate
20 indebtedness of the school district to exceed or increases
21 the amount by which the aggregate indebtedness of the
22 district already exceeds the debt limitation otherwise
23 applicable to that school district under subsection (a):
24 (1) the school district is located in 2 counties,
25 and a referendum to authorize the additional indebtedness
26 was approved by a majority of the voters of the school
27 district voting on the proposition to authorize that
28 indebtedness;
29 (2) the additional indebtedness is for the purpose
30 of financing a multi-purpose room addition to the
31 existing high school;
32 (3) the additional indebtedness, together with the
33 existing indebtedness of the school district, shall not
34 exceed 17.4% of the value of the taxable property in the
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1 school district, to be ascertained by the last assessment
2 for State and county taxes; and
3 (4) the bonds evidencing the additional
4 indebtedness are issued, if at all, within 120 days of
5 the effective date of this amendatory Act of 1998.
6 (l) Notwithstanding any other provisions of this Section
7 or the provisions of any other law, until January 1, 2000, a
8 school district maintaining grades kindergarten through 8 may
9 issue bonds up to an amount, including existing indebtedness,
10 not exceeding 15% of the equalized assessed value of the
11 taxable property in the district if all of the following
12 conditions are met:
13 (i) the district has an equalized assessed
14 valuation for calendar year 1996 of less than
15 $10,000,000;
16 (ii) the bonds are issued for capital improvement,
17 renovation, rehabilitation, or replacement of one or more
18 school buildings of the district, which buildings were
19 originally constructed not less than 70 years ago;
20 (iii) the voters of the district approve a
21 proposition for the issuance of the bonds at a referendum
22 held on or after March 17, 1998; and
23 (iv) the bonds are issued pursuant to Sections 19-2
24 through 19-7 of this Code.
25 (m) Notwithstanding any other provisions of this Section
26 or the provisions of any other law, until January 1, 1999, an
27 elementary school district maintaining grades K through 8 may
28 issue bonds up to an amount, excluding existing indebtedness,
29 not exceeding 18% of the equalized assessed value of the
30 taxable property in the district, if all of the following
31 conditions are met:
32 (i) The school district has an equalized assessed
33 valuation for calendar year 1995 or less than $7,700,000;
34 (ii) The school district operates 2 elementary
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1 attendance centers that until 1976 were operated as the
2 attendance centers of 2 separate and distinct school
3 districts;
4 (iii) The bonds are issued for the construction of
5 a new elementary school building to replace an existing
6 multi-level elementary school building of the school
7 district that is not handicapped accessible at all levels
8 and parts of which were constructed more than 75 years
9 ago;
10 (iv) The voters of the school district approve a
11 proposition for the issuance of the bonds at a referendum
12 held after July 1, 1998; and
13 (v) The bonds are issued pursuant to Sections 19-2
14 through 19-7 of this Code.
15 (n) Notwithstanding the debt limitation prescribed in
16 subsection (a) of this Section or any other provisions of
17 this Section or of any other law, a school district that
18 meets all of the criteria set forth in paragraphs (i) through
19 (vi) of this subsection (n) may incur additional indebtedness
20 by the issuance of bonds in an amount not exceeding the
21 amount certified by the Capital Development Board to the
22 school district as provided in paragraph (iii) of this
23 subsection (n), even though the amount of the additional
24 indebtedness so authorized, when incurred and added to the
25 aggregate amount of indebtedness of the district existing
26 immediately prior to the district incurring the additional
27 indebtedness authorized by this subsection (n), causes the
28 aggregate indebtedness of the district to exceed the debt
29 limitation otherwise applicable by law to that district:
30 (i) The school district applies to the State Board
31 of Education for a school construction project grant and
32 submits a district facilities plan in support of its
33 application pursuant to Section 5-20 of the School
34 Construction Law.
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1 (ii) The school district's application and
2 facilities plan are approved by, and the district
3 receives a grant entitlement for a school construction
4 project issued by, the State Board of Education under the
5 School Construction Law.
6 (iii) The school district has exhausted its bonding
7 capacity or the unused bonding capacity of the district
8 is less than the amount certified by the Capital
9 Development Board to the district under Section 5-15 of
10 the School Construction Law as the dollar amount of the
11 school construction project's cost that the district will
12 be required to finance with non-grant funds in order to
13 receive a school construction project grant under the
14 School Construction Law.
15 (iv) The bonds are issued for a "school
16 construction project", as that term is defined in Section
17 5-5 of the School Construction Law, in an amount that
18 does not exceed the dollar amount certified, as provided
19 in paragraph (iii) of this subsection (n), by the Capital
20 Development Board to the school district under Section
21 5-15 of the School Construction Law.
22 (v) The voters of the district approve a
23 proposition for the issuance of the bonds at a referendum
24 held after the criteria specified in paragraphs (i) and
25 (iii) of this subsection (n) are met.
26 (vi) The bonds are issued pursuant to Sections 19-2
27 through 19-7 of the School Code.
28 (Source: P.A. 90-570, eff. 1-28-98; 90-757, eff. 8-14-98;
29 91-55, eff. 6-30-99.)
30 (35 ILCS 200/18-200 rep.)
31 Section 95. The Property Tax Code is amended by
32 repealing Section 18-200.
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1 Section 99. Effective date. This Act takes effect upon
2 becoming law.
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1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 200/18-185
4 35 ILCS 200/18-201 new
5 105 ILCS 5/2-3.12 from Ch. 122, par. 2-3.12
6 105 ILCS 5/10-22.14 from Ch. 122, par. 10-22.14
7 105 ILCS 5/17-2 from Ch. 122, par. 17-2
8 105 ILCS 5/17-2.2 from Ch. 122, par. 17-2.2
9 105 ILCS 5/17-2.3 from Ch. 122, par. 17-2.3
10 105 ILCS 5/17-2.11 from Ch. 122, par. 17-2.11
11 105 ILCS 5/19-1 from Ch. 122, par. 19-1
12 35 ILCS 200/18-200 rep.