Public Act 097-1022
 
SB3252 EnrolledLRB097 18180 NHT 63404 b


  
    AN ACT concerning education.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  



 
    Section 5. The School Code is amended  by changing Sections 
17-3 and 17-5 as follows:
 



    (105 ILCS 5/17-3)  (from Ch. 122, par. 17-3)



    Sec. 17-3. Additional levies-Submission to voters. 
    (a) The school board in any district having a population of 
less than
500,000 inhabitants may, by proper resolution, cause 
a proposition to
increase, for a limited period of not less 
than 3 nor more than 10 years or
for an unlimited period, the

annual tax rate for educational purposes to be submitted to
the 
voters of such district at a regular scheduled election as

follows:


        (1) in districts maintaining grades 1 through 8, or 
    grades 9 through
12, the maximum rate for educational 
    purposes shall not exceed 3.5% of the
value as equalized or 
    assessed by the Department of Revenue;


        (2) in districts maintaining grades 1 through 12 the 
    maximum rate
for educational purposes shall not exceed 
    4.00% of the value as equalized or assessed by the 
    Department of Revenue except that if a single
elementary 
    district and a secondary district having boundaries that 
    are
coterminous form a community
unit district
on or after 
    the effective date of this amendatory Act of the 94th 
    General Assembly and the actual combined rate of the 
    elementary district and secondary district prior to the 
    formation of the community unit district is greater than 
    4.00%, then the maximum rate for educational

purposes
for 
    such district shall be the following:

            (A) For 2 years following the formation of the 
        community unit district, the maximum rate shall equal 
        the actual combined rate of the previous elementary 
        district and secondary district.

            (B) In each subsequent year, the maximum rate shall 
        be reduced by 0.10% or reduced to 4.00%, whichever 
        reduction is less.  The school board may, by proper 
        resolution, cause a proposition to increase the 
        reduced rate, not to exceed the maximum rate in clause 
        (A), to be submitted to the voters of the district at a 
        regular scheduled election as provided under this 
        Section. Nothing in this Section shall require that the 
        maximum rate for educational purpose for a district 
        maintaining grades one through 12 be reduced below 
        4.00%.

    If the resolution of the school board seeks to increase the 
annual tax rate
for educational purposes for a limited period 
of not less than 3 nor more than
10 years, the proposition 
shall
so state and shall identify the years for which the tax 
increase is sought.

    If
a majority of the votes cast on the proposition is in 
favor
thereof at an election for which the election authorities 
have given notice
either (i) in accordance with Section 12-5 of 
the Election Code or (ii) by
publication of a true and legible 
copy of the specimen ballot label containing
the proposition in 
the form in which it appeared or will appear on the official

ballot label on the day of the election at least 5 days before 
the day of the
election in at least one newspaper published in 
and having a general
circulation in the district, the school 
board may thereafter, until such
authority is
revoked in like 
manner, levy annually the tax so authorized; provided that if

the proposition as approved limits the increase in the annual 
tax rate of the
district for educational purposes to a period 
of not less than 3 nor more than
10 years, the district may,

unless such authority is sooner revoked in like manner, levy 
annually the tax
so authorized for the limited number of years 
approved by a majority of the
votes cast on
the proposition.  
Upon expiration of that limited period, the rate at which the

district may annually levy
its tax for educational purposes 
shall be the rate provided under Section 17-2,
or the rate at 
which the district last levied its tax for educational purposes

prior to approval of the proposition authorizing the levy of 
that tax at an
increased rate, whichever is greater.

    The school board shall certify the proposition to the 
proper election
authorities
in accordance with the general 
election law.

    The provisions of this Section concerning notice of the tax 
rate increase
referendum apply only to consolidated primary 
elections held prior to January
1, 2002 at which not less than

55% of the voters voting on the tax rate increase proposition 
voted in favor
of the
tax rate increase proposition.

    (b)  Beginning on the effective date of this amendatory Act 
of the 97th General Assembly, if a unit district is being 
established from an elementary district or districts and a high 
school district, pursuant to Article 11E of this Code, and the 
combined rate of the elementary district or districts and the 
high school district prior to the formation of the unit 
district is greater than 4.00% for educational purposes, then 
the maximum rate for educational purposes for the unit district 
shall be the following:
        (1) For the first year following the formation of the 
    new unit district, the maximum rate shall equal the lesser 
    of the actual combined rate of the previous highest 
    elementary district rate and the high school district rate 
    or 6.40%.
        (2) For the second year after the formation of the new 
    unit district, the maximum rate shall equal the lesser of 
    the actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 5.80%.
        (3) For the third year after the formation of the new 
    unit district, the maximum rate shall equal the lesser of 
    the actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 5.20%.
        (4) For the fourth year after the formation of the new 
    unit district, the maximum rate shall equal the lesser of 
    the actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 4.60%.
        (5) For the fifth year after the formation of the new 
    unit district and thereafter, the maximum rate shall be no 
    greater than 4.00%. 
(Source: P.A. 94-52, eff. 6-17-05.)

 



    (105 ILCS 5/17-5)  (from Ch. 122, par. 17-5)



    Sec. 17-5. Increase tax rates for operations and 
maintenance purposes-
Maximum. 
    (a) The school board in any district having a population of 
less than
500,000 inhabitants may, by proper resolution, cause 
a proposition to
increase the annual tax rate for operations 
and maintenance purposes to be
submitted to the voters of the 
district at a regular scheduled election.
The board shall 
certify the proposition to the proper election authority
for 
submission to the elector in accordance with the general 
election law.
In districts maintaining grades 1 through 8,
or 
grades 9 through 12, the maximum rate for operations and

maintenance purposes shall not exceed .55%; and in districts 
maintaining
grades 1 through 12, the maximum rates for 
operations and
maintenance purposes shall not exceed .75%, 
except that if a single elementary
district and a secondary 
district having boundaries that are coterminous
on the 
effective date of this amendatory Act form a community unit 
district
as authorized under Section 11-6, the maximum rate for 
operation
and maintenance purposes for such district shall not 
exceed 1.10% of the
value as equalized or assessed by the 
Department of Revenue; and in such
district maintaining grades 
1 through 12, funds may, subject to the
provisions of Section 
17-5.1 accumulate to not more than 5% of the
equalized assessed 
valuation of the district. No such accumulation shall
ever be 
transferred or used for any other purpose. If a majority of the

votes cast on the proposition is in favor thereof, the school 
board may
thereafter, until such authority is revoked in like 
manner, levy annually a
tax as authorized.

    (b)  Beginning on the effective date of this amendatory Act 
of the 97th General Assembly, if a unit  district is being 
established from an elementary district or districts and a high 
school district, pursuant to Article 11E of this Code, and the 
combined rate of the elementary district or districts and the 
high school district prior to the formation of the unit 
district is greater than 0.75% for operations and maintenance 
purposes, then the maximum rate for operations and maintenance 
purposes for the unit district shall be the following:
        (1) For the first year following formation of the new 
    unit district, the maximum rate shall equal the lesser of 
    the actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 1.03%.
        (2) For the second year after formation of the new unit 
    district, the maximum rate shall equal the lesser of the 
    actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 0.96%.
        (3) For the third year after the formation of the new 
    unit district, the maximum rate shall equal the lesser of 
    the actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 0.89%.
        (4) For the fourth year after the formation of the new 
    unit district, the maximum rate shall equal the lesser of 
    the actual combined rate of the previous highest elementary 
    district rate and the high school district rate or 0.82%.
        (5) For the fifth year after the formation of the new 
    unit district and thereafter, the maximum rate shall be no 
    greater than 0.75%. 
(Source: P.A. 86-1334.)


Effective Date:  1/1/2013