Bill Amendment: IL SB0013 | 2017-2018 | 100th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: PROP TX-PTELL FREEZE

Status: 2019-01-09 - Session Sine Die [SB0013 Detail]

Download: Illinois-2017-SB0013-Senate_Amendment_001.html

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Sen. Christine Radogno

Filed: 1/24/2017

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AMENDMENT TO SENATE BILL 13
AMENDMENT NO. ______. Amend Senate Bill 13 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 18-185, 18-205, 18-213, and 18-214 and by adding
Section 18-242 as follows:
(35 ILCS 200/18-185)
(Text of Section before amendment by P.A. 99-521)
Sec. 18-185. Short title; definitions. This Division 5 may
be cited as the Property Tax Extension Limitation Law. As used
in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation", except as otherwise provided in
this paragraph, means (a) the lesser of 5% or the percentage

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increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year or (b) the rate of
increase approved by voters under Section 18-205. For the 2017
and 2018 levy years only, for taxing districts other than the
City of Chicago School District #299, "extension limitation"
means 0% or the rate of increase approved by the voters under
Section 18-205. For the 2017 and 2018 levy years, if a special
purpose extension (i) made for the payment of principal and
interest on bonds or other evidences of indebtedness issued by
the taxing district, (ii) made for contributions to a pension
fund created under the Illinois Pension Code (other than
extensions made by the City of Chicago for public safety
pension contributions under the Illinois Pension Code), or
(iii) made for public safety purposes (other than extensions
made by the City of Chicago for public safety pension
contributions under the Illinois Pension Code) was required to
be included in a taxing district's aggregate extension for the
2016 levy year, then the extension limitation for those
extensions for the 2017 and 2018 levy years shall be (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205. For the 2017 and 2018 levy years, for the City of
Chicago School District #299, "extension limitation" means (1)
the lesser of 5% or the percentage increase in the Consumer
Price Index during the 12-month calendar year preceding the

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levy year or (2) the rate of increase approved by voters under
Section 18-205.
"Affected county" means a county of 3,000,000 or more
inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or counties
contiguous to a county with 3,000,000 or more inhabitants.
Beginning with the 1995 levy year, "taxing district" includes
only each non-home rule taxing district subject to this Law
before the 1995 levy year and each non-home rule taxing
district not subject to this Law before the 1995 levy year
having the majority of its 1994 equalized assessed value in an
affected county or counties. Beginning with the levy year in
which this Law becomes applicable to a taxing district as
provided in Section 18-213, "taxing district" also includes
those taxing districts made subject to this Law as provided in
Section 18-213. For the 2017 and 2018 levy years, "taxing
district" has the same meaning provided in Section 1-150 and
includes home rule units.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means, except with
respect to the 2017 and 2018 levy years, the annual corporate

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extension for the taxing district and those special purpose
extensions that are made annually for the taxing district,
excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation
bonds that were approved by referendum; (b) made for any taxing
district to pay interest or principal on general obligation
bonds issued before October 1, 1991; (c) made for any taxing
district to pay interest or principal on bonds issued to refund
or continue to refund those bonds issued before October 1,
1991; (d) made for any taxing district to pay interest or
principal on bonds issued to refund or continue to refund bonds
issued after October 1, 1991 that were approved by referendum;
(e) made for any taxing district to pay interest or principal
on revenue bonds issued before October 1, 1991 for payment of
which a property tax levy or the full faith and credit of the
unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the retirement
of bonds issued by the commission before October 1, 1991, to
pay for the building project; (g) made for payments due under
installment contracts entered into before October 1, 1991; (h)
made for payments of principal and interest on bonds issued
under the Metropolitan Water Reclamation District Act to

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finance construction projects initiated before October 1,
1991; (i) made for payments of principal and interest on
limited bonds, as defined in Section 3 of the Local Government
Debt Reform Act, in an amount not to exceed the debt service
extension base less the amount in items (b), (c), (e), and (h)
of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (j) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made by
a school district that participates in the Special Education
District of Lake County, created by special education joint
agreement under Section 10-22.31 of the School Code, for
payment of the school district's share of the amounts required
to be contributed by the Special Education District of Lake
County to the Illinois Municipal Retirement Fund under Article
7 of the Illinois Pension Code; the amount of any extension
under this item (k) shall be certified by the school district
to the county clerk; (l) made to fund expenses of providing
joint recreational programs for persons with disabilities
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; (m) made for temporary
relocation loan repayment purposes pursuant to Sections 2-3.77
and 17-2.2d of the School Code; (n) made for payment of
principal and interest on any bonds issued under the authority
of Section 17-2.2d of the School Code; (o) made for
contributions to a firefighter's pension fund created under

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Article 4 of the Illinois Pension Code, to the extent of the
amount certified under item (5) of Section 4-134 of the
Illinois Pension Code; and (p) made for road purposes in the
first year after a township assumes the rights, powers, duties,
assets, property, liabilities, obligations, and
responsibilities of a road district abolished under the
provisions of Section 6-133 of the Illinois Highway Code.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means, except with respect to the 2017 and 2018 levy
years, the annual corporate extension for the taxing district
and those special purpose extensions that are made annually for
the taxing district, excluding special purpose extensions: (a)
made for the taxing district to pay interest or principal on
general obligation bonds that were approved by referendum; (b)
made for any taxing district to pay interest or principal on
general obligation bonds issued before March 1, 1995; (c) made
for any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before March 1, 1995; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after March 1, 1995 that were approved by
referendum; (e) made for any taxing district to pay interest or
principal on revenue bonds issued before March 1, 1995 for
payment of which a property tax levy or the full faith and

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credit of the unit of local government is pledged; however, a
tax for the payment of interest or principal on those bonds
shall be made only after the governing body of the unit of
local government finds that all other sources for payment are
insufficient to make those payments; (f) made for payments
under a building commission lease when the lease payments are
for the retirement of bonds issued by the commission before
March 1, 1995 to pay for the building project; (g) made for
payments due under installment contracts entered into before
March 1, 1995; (h) made for payments of principal and interest
on bonds issued under the Metropolitan Water Reclamation
District Act to finance construction projects initiated before
October 1, 1991; (h-4) made for stormwater management purposes
by the Metropolitan Water Reclamation District of Greater
Chicago under Section 12 of the Metropolitan Water Reclamation
District Act; (i) made for payments of principal and interest
on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum and bonds
described in subsection (h) of this definition; (j) made for
payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made
for payments of principal and interest on bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago

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Park District Act for aquarium or museum projects; (l) made for
payments of principal and interest on bonds authorized by
Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
21.2 of the Cook County Forest Preserve District Act, (ii)
issued under Section 42 of the Cook County Forest Preserve
District Act for zoological park projects, or (iii) issued
under Section 44.1 of the Cook County Forest Preserve District
Act for botanical gardens projects; (m) made pursuant to
Section 34-53.5 of the School Code, whether levied annually or
not; (n) made to fund expenses of providing joint recreational
programs for persons with disabilities under Section 5-8 of the
Park District Code or Section 11-95-14 of the Illinois
Municipal Code; (o) made by the Chicago Park District for
recreational programs for persons with disabilities under
subsection (c) of Section 7.06 of the Chicago Park District
Act; (p) made for contributions to a firefighter's pension fund
created under Article 4 of the Illinois Pension Code, to the
extent of the amount certified under item (5) of Section 4-134
of the Illinois Pension Code; and (q) made by Ford Heights
School District 169 under Section 17-9.02 of the School Code.
Notwithstanding the provisions of this amendatory Act of the
100th General Assembly, this definition of "aggregate
extension" applies to the City of Chicago School District #299
for the 2017 and 2018 levy years.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for

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those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means, except with respect to the 2017
and 2018 levy years, the annual corporate extension for the
taxing district and those special purpose extensions that are
made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the date on which the referendum making this Law applicable to
the taxing district is held; (c) made for any taxing district
to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before the date on which
the referendum making this Law applicable to the taxing
district is held; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after the date on which the referendum
making this Law applicable to the taxing district is held if
the bonds were approved by referendum after the date on which
the referendum making this Law applicable to the taxing
district is held; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the date
on which the referendum making this Law applicable to the
taxing district is held for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of

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interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the date on which the
referendum making this Law applicable to the taxing district is
held to pay for the building project; (g) made for payments due
under installment contracts entered into before the date on
which the referendum making this Law applicable to the taxing
district is held; (h) made for payments of principal and
interest on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped
pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for persons with disabilities

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under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; (l) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (m) made for the taxing district to pay interest or
principal on general obligation bonds issued pursuant to
Section 19-3.10 of the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of subsection
(e) of Section 18-213 means, except with respect to the 2017
and 2018 levy years, the annual corporate extension for the
taxing district and those special purpose extensions that are
made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the effective date of this amendatory Act of 1997; (c) made for
any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before the effective date of this amendatory Act of 1997; (d)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund bonds issued after
the effective date of this amendatory Act of 1997 if the bonds
were approved by referendum after the effective date of this

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amendatory Act of 1997; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the
effective date of this amendatory Act of 1997 for payment of
which a property tax levy or the full faith and credit of the
unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the retirement
of bonds issued by the commission before the effective date of
this amendatory Act of 1997 to pay for the building project;
(g) made for payments due under installment contracts entered
into before the effective date of this amendatory Act of 1997;
(h) made for payments of principal and interest on limited
bonds, as defined in Section 3 of the Local Government Debt
Reform Act, in an amount not to exceed the debt service
extension base less the amount in items (b), (c), and (e) of
this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped

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pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for persons with disabilities
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; and (l) made for contributions
to a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code.
"Aggregate extension", except with respect to the City of
Chicago School District #299, for the 2017 and 2018 levy years,
means the annual corporate extension for the taxing district
and those special purpose extensions that are made annually for
the taxing district, excluding special purpose extensions: (a)
made for the payment of principal and interest on bonds or
other evidences of indebtedness issued by the taxing district;
(b) made for contributions to a pension fund created under the
Illinois Pension Code; and (c) made for public safety purposes.
Notwithstanding the provisions of this definition of
"aggregate extension", if a special purpose extension (i) made
for the payment of principal and interest on bonds or other
evidences of indebtedness issued by the taxing district, (ii)
made for contributions to a pension fund created under the
Illinois Pension Code (other than extensions made by the City
of Chicago for public safety pension contributions required
under the Illinois Pension Code), or (iii) made for public

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safety purposes (other than extensions made by the City of
Chicago for public safety pension contributions required under
the Illinois Pension Code) was required to be included in a
taxing district's aggregate extension for the 2016 levy year,
then that special purpose extension is also included in the
taxing district's aggregate extension for the 2017 and 2018
levy years; provided that the extension limitation for those
extensions for the 2017 and 2018 levy years shall be (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205. For the purpose of this definition of "aggregate
extension", the term "public safety" means crime prevention,
detention, firefighting, police, medical, ambulance, or other
emergency services.
"Debt service extension base" means an amount equal to that
portion of the extension for a taxing district for the 1994
levy year, or for those taxing districts subject to this Law in
accordance with Section 18-213, except for those subject to
paragraph (2) of subsection (e) of Section 18-213, for the levy
year in which the referendum making this Law applicable to the
taxing district is held, or for those taxing districts subject
to this Law in accordance with paragraph (2) of subsection (e)
of Section 18-213 for the 1996 levy year, or for those taxing
districts that become subject to this Law as a result of this
amendatory Act of the 100th General Assembly for the 2016 levy

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year, constituting an extension for payment of principal and
interest on bonds issued by the taxing district without
referendum, but not including excluded non-referendum bonds.
For park districts (i) that were first subject to this Law in
1991 or 1995 and (ii) whose extension for the 1994 levy year
for the payment of principal and interest on bonds issued by
the park district without referendum (but not including
excluded non-referendum bonds) was less than 51% of the amount
for the 1991 levy year constituting an extension for payment of
principal and interest on bonds issued by the park district
without referendum (but not including excluded non-referendum
bonds), "debt service extension base" means an amount equal to
that portion of the extension for the 1991 levy year
constituting an extension for payment of principal and interest
on bonds issued by the park district without referendum (but
not including excluded non-referendum bonds). A debt service
extension base established or increased at any time pursuant to
any provision of this Law, except Section 18-212, shall be
increased each year commencing with the later of (i) the 2009
levy year or (ii) the first levy year in which this Law becomes
applicable to the taxing district, by the lesser of 5% or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year. The debt
service extension base may be established or increased as
provided under Section 18-212. "Excluded non-referendum bonds"
means (i) bonds authorized by Public Act 88-503 and issued

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under Section 20a of the Chicago Park District Act for aquarium
and museum projects; (ii) bonds issued under Section 15 of the
Local Government Debt Reform Act; or (iii) refunding
obligations issued to refund or to continue to refund
obligations initially issued pursuant to referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant to
Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.
The extension for a special service area is not included in the
aggregate extension.
"Aggregate extension base" means the taxing district's
last preceding aggregate extension as adjusted under Sections
18-135, 18-215, and 18-230. An adjustment under Section 18-135
shall be made for the 2007 levy year and all subsequent levy
years whenever one or more counties within which a taxing
district is located (i) used estimated valuations or rates when
extending taxes in the taxing district for the last preceding
levy year that resulted in the over or under extension of
taxes, or (ii) increased or decreased the tax extension for the
last preceding levy year as required by Section 18-135(c).
Whenever an adjustment is required under Section 18-135, the
aggregate extension base of the taxing district shall be equal
to the amount that the aggregate extension of the taxing

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district would have been for the last preceding levy year if
either or both (i) actual, rather than estimated, valuations or
rates had been used to calculate the extension of taxes for the
last levy year, or (ii) the tax extension for the last
preceding levy year had not been adjusted as required by
subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30, (ii) the assessed
value, after final board of review or board of appeals action,
of real property not exempt from real estate taxation, which
real property was exempt from real estate taxation for any
portion of the immediately preceding levy year, multiplied by
the equalization factor issued by the Department under Section
17-30, including the assessed value, upon final stabilization
of occupancy after new construction is complete, of any real
property located within the boundaries of an otherwise or
previously exempt military reservation that is intended for

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residential use and owned by or leased to a private corporation
or other entity, (iii) in counties that classify in accordance
with Section 4 of Article IX of the Illinois Constitution, an
incentive property's additional assessed value resulting from
a scheduled increase in the level of assessment as applied to
the first year final board of review market value, and (iv) any
increase in assessed value due to oil or gas production from an
oil or gas well required to be permitted under the Hydraulic
Fracturing Regulatory Act that was not produced in or accounted
for during the previous levy year. In addition, the county
clerk in a county containing a population of 3,000,000 or more
shall include in the 1997 recovered tax increment value for any
school district, any recovered tax increment value that was
applicable to the 1995 tax year calculations.
"Qualified airport authority" means an airport authority
organized under the Airport Authorities Act and located in a
county bordering on the State of Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
"Recovered tax increment value" means, except as otherwise
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously

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established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial equalized
assessed value of each property in the redevelopment project
area. For the taxes which are extended for the 1997 levy year,
the recovered tax increment value for a non-home rule taxing
district that first became subject to this Law for the 1995
levy year because a majority of its 1994 equalized assessed
value was in an affected county or counties shall be increased
if a municipality terminated the designation of an area in 1993
as a redevelopment project area previously established under
the Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, or previously
established under the Economic Development Area Tax Increment
Allocation Act, by an amount equal to the 1994 equalized
assessed value of each taxable lot, block, tract, or parcel of
real property in the redevelopment project area over and above
the initial equalized assessed value of each property in the
redevelopment project area. In the first year after a
municipality removes a taxable lot, block, tract, or parcel of
real property from a redevelopment project area established
under the Tax Increment Allocation Development Act in the
Illinois Municipal Code, the Industrial Jobs Recovery Law in

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the Illinois Municipal Code, or the Economic Development Area
Tax Increment Allocation Act, "recovered tax increment value"
means the amount of the current year's equalized assessed value
of each taxable lot, block, tract, or parcel of real property
removed from the redevelopment project area over and above the
initial equalized assessed value of that real property before
removal from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to one
plus the extension limitation defined in this Section and the
denominator of which is the current year's equalized assessed
value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy year.
For those taxing districts that reduced their aggregate
extension for the last preceding levy year, the highest
aggregate extension in any of the last 3 preceding levy years
shall be used for the purpose of computing the limiting rate.
The denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held
after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the

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proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
In the case of a taxing district that obtained referendum
approval for an increased limiting rate on March 20, 2012, the
limiting rate for tax year 2012 shall be the rate that
generates the approximate total amount of taxes extendable for
that tax year, as set forth in the proposition approved by the
voters; this rate shall be the final rate applied by the county
clerk for the aggregate of all capped funds of the district for
tax year 2012.
(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
eff. 7-27-15.)
(Text of Section after amendment by P.A. 99-521)
Sec. 18-185. Short title; definitions. This Division 5 may
be cited as the Property Tax Extension Limitation Law. As used
in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation", except as otherwise provided in
this paragraph, means (a) the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year or (b) the rate of
increase approved by voters under Section 18-205. For the 2017

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and 2018 levy years only, for taxing districts other than the
City of Chicago School District #299, "extension limitation"
means 0% or the rate of increase approved by the voters under
Section 18-205. For the 2017 and 2018 levy years, if a special
purpose extension (i) made for the payment of principal and
interest on bonds or other evidences of indebtedness issued by
the taxing district, (ii) made for contributions to a pension
fund created under the Illinois Pension Code (other than
extensions made by the City of Chicago for public safety
pension contributions under the Illinois Pension Code), or
(iii) made for public safety purposes (other than extensions
made by the City of Chicago for public safety pension
contributions under the Illinois Pension Code) was required to
be included in a taxing district's aggregate extension for the
2016 levy year, then the extension limitation for those
extensions for the 2017 and 2018 levy years shall be (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205. For the 2017 and 2018 levy years, for the City of
Chicago School District #299, "extension limitation" means (1)
the lesser of 5% or the percentage increase in the Consumer
Price Index during the 12-month calendar year preceding the
levy year or (2) the rate of increase approved by voters under
Section 18-205.
"Affected county" means a county of 3,000,000 or more

10000SB0013sam001 - 23 - LRB100 06355 HLH 18251 a
inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or counties
contiguous to a county with 3,000,000 or more inhabitants.
Beginning with the 1995 levy year, "taxing district" includes
only each non-home rule taxing district subject to this Law
before the 1995 levy year and each non-home rule taxing
district not subject to this Law before the 1995 levy year
having the majority of its 1994 equalized assessed value in an
affected county or counties. Beginning with the levy year in
which this Law becomes applicable to a taxing district as
provided in Section 18-213, "taxing district" also includes
those taxing districts made subject to this Law as provided in
Section 18-213. For the 2017 and 2018 levy years, "taxing
district" has the same meaning provided in Section 1-150 and
includes home rule units.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means, except with
respect to the 2017 and 2018 levy years, the annual corporate
extension for the taxing district and those special purpose
extensions that are made annually for the taxing district,
excluding special purpose extensions: (a) made for the taxing

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district to pay interest or principal on general obligation
bonds that were approved by referendum; (b) made for any taxing
district to pay interest or principal on general obligation
bonds issued before October 1, 1991; (c) made for any taxing
district to pay interest or principal on bonds issued to refund
or continue to refund those bonds issued before October 1,
1991; (d) made for any taxing district to pay interest or
principal on bonds issued to refund or continue to refund bonds
issued after October 1, 1991 that were approved by referendum;
(e) made for any taxing district to pay interest or principal
on revenue bonds issued before October 1, 1991 for payment of
which a property tax levy or the full faith and credit of the
unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the retirement
of bonds issued by the commission before October 1, 1991, to
pay for the building project; (g) made for payments due under
installment contracts entered into before October 1, 1991; (h)
made for payments of principal and interest on bonds issued
under the Metropolitan Water Reclamation District Act to
finance construction projects initiated before October 1,
1991; (i) made for payments of principal and interest on
limited bonds, as defined in Section 3 of the Local Government

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Debt Reform Act, in an amount not to exceed the debt service
extension base less the amount in items (b), (c), (e), and (h)
of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (j) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made by
a school district that participates in the Special Education
District of Lake County, created by special education joint
agreement under Section 10-22.31 of the School Code, for
payment of the school district's share of the amounts required
to be contributed by the Special Education District of Lake
County to the Illinois Municipal Retirement Fund under Article
7 of the Illinois Pension Code; the amount of any extension
under this item (k) shall be certified by the school district
to the county clerk; (l) made to fund expenses of providing
joint recreational programs for persons with disabilities
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; (m) made for temporary
relocation loan repayment purposes pursuant to Sections 2-3.77
and 17-2.2d of the School Code; (n) made for payment of
principal and interest on any bonds issued under the authority
of Section 17-2.2d of the School Code; (o) made for
contributions to a firefighter's pension fund created under
Article 4 of the Illinois Pension Code, to the extent of the
amount certified under item (5) of Section 4-134 of the
Illinois Pension Code; and (p) made for road purposes in the

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first year after a township assumes the rights, powers, duties,
assets, property, liabilities, obligations, and
responsibilities of a road district abolished under the
provisions of Section 6-133 of the Illinois Highway Code.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means, except with respect to the 2017 and 2018 levy
years, the annual corporate extension for the taxing district
and those special purpose extensions that are made annually for
the taxing district, excluding special purpose extensions: (a)
made for the taxing district to pay interest or principal on
general obligation bonds that were approved by referendum; (b)
made for any taxing district to pay interest or principal on
general obligation bonds issued before March 1, 1995; (c) made
for any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before March 1, 1995; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after March 1, 1995 that were approved by
referendum; (e) made for any taxing district to pay interest or
principal on revenue bonds issued before March 1, 1995 for
payment of which a property tax levy or the full faith and
credit of the unit of local government is pledged; however, a
tax for the payment of interest or principal on those bonds
shall be made only after the governing body of the unit of

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local government finds that all other sources for payment are
insufficient to make those payments; (f) made for payments
under a building commission lease when the lease payments are
for the retirement of bonds issued by the commission before
March 1, 1995 to pay for the building project; (g) made for
payments due under installment contracts entered into before
March 1, 1995; (h) made for payments of principal and interest
on bonds issued under the Metropolitan Water Reclamation
District Act to finance construction projects initiated before
October 1, 1991; (h-4) made for stormwater management purposes
by the Metropolitan Water Reclamation District of Greater
Chicago under Section 12 of the Metropolitan Water Reclamation
District Act; (i) made for payments of principal and interest
on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum and bonds
described in subsection (h) of this definition; (j) made for
payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made
for payments of principal and interest on bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago
Park District Act for aquarium or museum projects; (l) made for
payments of principal and interest on bonds authorized by
Public Act 87-1191 or 93-601 and (i) issued pursuant to Section

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21.2 of the Cook County Forest Preserve District Act, (ii)
issued under Section 42 of the Cook County Forest Preserve
District Act for zoological park projects, or (iii) issued
under Section 44.1 of the Cook County Forest Preserve District
Act for botanical gardens projects; (m) made pursuant to
Section 34-53.5 of the School Code, whether levied annually or
not; (n) made to fund expenses of providing joint recreational
programs for persons with disabilities under Section 5-8 of the
Park District Code or Section 11-95-14 of the Illinois
Municipal Code; (o) made by the Chicago Park District for
recreational programs for persons with disabilities under
subsection (c) of Section 7.06 of the Chicago Park District
Act; (p) made for contributions to a firefighter's pension fund
created under Article 4 of the Illinois Pension Code, to the
extent of the amount certified under item (5) of Section 4-134
of the Illinois Pension Code; (q) made by Ford Heights School
District 169 under Section 17-9.02 of the School Code; and (r)
made for the purpose of making employer contributions to the
Public School Teachers' Pension and Retirement Fund of Chicago
under Section 34-53 of the School Code. Notwithstanding the
provisions of this amendatory Act of the 100th General
Assembly, this definition of "aggregate extension" applies to
the City of Chicago School District #299 for the 2017 and 2018
levy years.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for

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those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means, except with respect to the 2017
and 2018 levy years, the annual corporate extension for the
taxing district and those special purpose extensions that are
made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the date on which the referendum making this Law applicable to
the taxing district is held; (c) made for any taxing district
to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before the date on which
the referendum making this Law applicable to the taxing
district is held; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after the date on which the referendum
making this Law applicable to the taxing district is held if
the bonds were approved by referendum after the date on which
the referendum making this Law applicable to the taxing
district is held; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the date
on which the referendum making this Law applicable to the
taxing district is held for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of

10000SB0013sam001 - 30 - LRB100 06355 HLH 18251 a
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the date on which the
referendum making this Law applicable to the taxing district is
held to pay for the building project; (g) made for payments due
under installment contracts entered into before the date on
which the referendum making this Law applicable to the taxing
district is held; (h) made for payments of principal and
interest on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped
pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for persons with disabilities

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under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; (l) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (m) made for the taxing district to pay interest or
principal on general obligation bonds issued pursuant to
Section 19-3.10 of the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of subsection
(e) of Section 18-213 means, except with respect to the 2017
and 2018 levy years, the annual corporate extension for the
taxing district and those special purpose extensions that are
made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the effective date of this amendatory Act of 1997; (c) made for
any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before the effective date of this amendatory Act of 1997; (d)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund bonds issued after
the effective date of this amendatory Act of 1997 if the bonds
were approved by referendum after the effective date of this

10000SB0013sam001 - 32 - LRB100 06355 HLH 18251 a
amendatory Act of 1997; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the
effective date of this amendatory Act of 1997 for payment of
which a property tax levy or the full faith and credit of the
unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the retirement
of bonds issued by the commission before the effective date of
this amendatory Act of 1997 to pay for the building project;
(g) made for payments due under installment contracts entered
into before the effective date of this amendatory Act of 1997;
(h) made for payments of principal and interest on limited
bonds, as defined in Section 3 of the Local Government Debt
Reform Act, in an amount not to exceed the debt service
extension base less the amount in items (b), (c), and (e) of
this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped

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pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for persons with disabilities
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; and (l) made for contributions
to a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code.
"Aggregate extension", except with respect to the City of
Chicago School District #299, for the 2017 and 2018 levy years,
means the annual corporate extension for the taxing district
and those special purpose extensions that are made annually for
the taxing district, excluding special purpose extensions: (a)
made for the payment of principal and interest on bonds or
other evidences of indebtedness issued by the taxing district;
(b) made for contributions to a pension fund created under the
Illinois Pension Code; and (c) made for public safety purposes.
Notwithstanding the provisions of this definition of
"aggregate extension", if a special purpose extension (i) made
for the payment of principal and interest on bonds or other
evidences of indebtedness issued by the taxing district, (ii)
made for contributions to a pension fund created under the
Illinois Pension Code (other than extensions made by the City
of Chicago for public safety pension contributions required
under the Illinois Pension Code), or (iii) made for public

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safety purposes (other than extensions made by the City of
Chicago for public safety pension contributions required under
the Illinois Pension Code) was required to be included in a
taxing district's aggregate extension for the 2016 levy year,
then that special purpose extension is also included in the
taxing district's aggregate extension for the 2017 and 2018
levy years; provided that the extension limitation for those
extensions for the 2017 and 2018 levy years shall be (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205. For the purpose of this definition of "aggregate
extension", the term "public safety" means crime prevention,
detention, firefighting, police, medical, ambulance, or other
emergency services.
"Debt service extension base" means an amount equal to that
portion of the extension for a taxing district for the 1994
levy year, or for those taxing districts subject to this Law in
accordance with Section 18-213, except for those subject to
paragraph (2) of subsection (e) of Section 18-213, for the levy
year in which the referendum making this Law applicable to the
taxing district is held, or for those taxing districts subject
to this Law in accordance with paragraph (2) of subsection (e)
of Section 18-213 for the 1996 levy year, or for those taxing
districts that become subject to this Law as a result of this
amendatory Act of the 100th General Assembly for the 2016 levy

10000SB0013sam001 - 35 - LRB100 06355 HLH 18251 a
year, constituting an extension for payment of principal and
interest on bonds issued by the taxing district without
referendum, but not including excluded non-referendum bonds.
For park districts (i) that were first subject to this Law in
1991 or 1995 and (ii) whose extension for the 1994 levy year
for the payment of principal and interest on bonds issued by
the park district without referendum (but not including
excluded non-referendum bonds) was less than 51% of the amount
for the 1991 levy year constituting an extension for payment of
principal and interest on bonds issued by the park district
without referendum (but not including excluded non-referendum
bonds), "debt service extension base" means an amount equal to
that portion of the extension for the 1991 levy year
constituting an extension for payment of principal and interest
on bonds issued by the park district without referendum (but
not including excluded non-referendum bonds). A debt service
extension base established or increased at any time pursuant to
any provision of this Law, except Section 18-212, shall be
increased each year commencing with the later of (i) the 2009
levy year or (ii) the first levy year in which this Law becomes
applicable to the taxing district, by the lesser of 5% or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year. The debt
service extension base may be established or increased as
provided under Section 18-212. "Excluded non-referendum bonds"
means (i) bonds authorized by Public Act 88-503 and issued

10000SB0013sam001 - 36 - LRB100 06355 HLH 18251 a
under Section 20a of the Chicago Park District Act for aquarium
and museum projects; (ii) bonds issued under Section 15 of the
Local Government Debt Reform Act; or (iii) refunding
obligations issued to refund or to continue to refund
obligations initially issued pursuant to referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant to
Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.
The extension for a special service area is not included in the
aggregate extension.
"Aggregate extension base" means the taxing district's
last preceding aggregate extension as adjusted under Sections
18-135, 18-215, and 18-230. An adjustment under Section 18-135
shall be made for the 2007 levy year and all subsequent levy
years whenever one or more counties within which a taxing
district is located (i) used estimated valuations or rates when
extending taxes in the taxing district for the last preceding
levy year that resulted in the over or under extension of
taxes, or (ii) increased or decreased the tax extension for the
last preceding levy year as required by Section 18-135(c).
Whenever an adjustment is required under Section 18-135, the
aggregate extension base of the taxing district shall be equal
to the amount that the aggregate extension of the taxing

10000SB0013sam001 - 37 - LRB100 06355 HLH 18251 a
district would have been for the last preceding levy year if
either or both (i) actual, rather than estimated, valuations or
rates had been used to calculate the extension of taxes for the
last levy year, or (ii) the tax extension for the last
preceding levy year had not been adjusted as required by
subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30, (ii) the assessed
value, after final board of review or board of appeals action,
of real property not exempt from real estate taxation, which
real property was exempt from real estate taxation for any
portion of the immediately preceding levy year, multiplied by
the equalization factor issued by the Department under Section
17-30, including the assessed value, upon final stabilization
of occupancy after new construction is complete, of any real
property located within the boundaries of an otherwise or
previously exempt military reservation that is intended for

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residential use and owned by or leased to a private corporation
or other entity, (iii) in counties that classify in accordance
with Section 4 of Article IX of the Illinois Constitution, an
incentive property's additional assessed value resulting from
a scheduled increase in the level of assessment as applied to
the first year final board of review market value, and (iv) any
increase in assessed value due to oil or gas production from an
oil or gas well required to be permitted under the Hydraulic
Fracturing Regulatory Act that was not produced in or accounted
for during the previous levy year. In addition, the county
clerk in a county containing a population of 3,000,000 or more
shall include in the 1997 recovered tax increment value for any
school district, any recovered tax increment value that was
applicable to the 1995 tax year calculations.
"Qualified airport authority" means an airport authority
organized under the Airport Authorities Act and located in a
county bordering on the State of Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
"Recovered tax increment value" means, except as otherwise
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously

10000SB0013sam001 - 39 - LRB100 06355 HLH 18251 a
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial equalized
assessed value of each property in the redevelopment project
area. For the taxes which are extended for the 1997 levy year,
the recovered tax increment value for a non-home rule taxing
district that first became subject to this Law for the 1995
levy year because a majority of its 1994 equalized assessed
value was in an affected county or counties shall be increased
if a municipality terminated the designation of an area in 1993
as a redevelopment project area previously established under
the Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, or previously
established under the Economic Development Area Tax Increment
Allocation Act, by an amount equal to the 1994 equalized
assessed value of each taxable lot, block, tract, or parcel of
real property in the redevelopment project area over and above
the initial equalized assessed value of each property in the
redevelopment project area. In the first year after a
municipality removes a taxable lot, block, tract, or parcel of
real property from a redevelopment project area established
under the Tax Increment Allocation Development Act in the
Illinois Municipal Code, the Industrial Jobs Recovery Law in

10000SB0013sam001 - 40 - LRB100 06355 HLH 18251 a
the Illinois Municipal Code, or the Economic Development Area
Tax Increment Allocation Act, "recovered tax increment value"
means the amount of the current year's equalized assessed value
of each taxable lot, block, tract, or parcel of real property
removed from the redevelopment project area over and above the
initial equalized assessed value of that real property before
removal from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to one
plus the extension limitation defined in this Section and the
denominator of which is the current year's equalized assessed
value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy year.
For those taxing districts that reduced their aggregate
extension for the last preceding levy year, the highest
aggregate extension in any of the last 3 preceding levy years
shall be used for the purpose of computing the limiting rate.
The denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held
after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the

10000SB0013sam001 - 41 - LRB100 06355 HLH 18251 a
proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
In the case of a taxing district that obtained referendum
approval for an increased limiting rate on March 20, 2012, the
limiting rate for tax year 2012 shall be the rate that
generates the approximate total amount of taxes extendable for
that tax year, as set forth in the proposition approved by the
voters; this rate shall be the final rate applied by the county
clerk for the aggregate of all capped funds of the district for
tax year 2012.
(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
eff. 7-27-15; 99-521, eff. 6-1-17.)
(35 ILCS 200/18-205)
Sec. 18-205. Referendum to increase the extension
limitation.
(a) A taxing district is limited to an extension limitation
as defined in Section 18-185 of 5% or the percentage increase
in the Consumer Price Index during the 12-month calendar year
preceding the levy year, whichever is less. A taxing district
may increase its extension limitation for one or more levy
years if that taxing district holds a referendum before the
levy date for the first levy year at which a majority of voters
voting on the issue approves adoption of a higher extension
limitation. Referenda shall be conducted at a regularly

10000SB0013sam001 - 42 - LRB100 06355 HLH 18251 a
scheduled election in accordance with the Election Code.
(b) The question shall be presented in substantially the
following manner for all elections held after March 21, 2006:
Shall the extension limitation under the Property Tax
Extension Limitation Law for (insert the legal name,
number, if any, and county or counties of the taxing
district and geographic or other common name by which a
school or community college district is known and referred
to), Illinois, be increased from (applicable extension
limitation set forth in Section 18-185) the lesser of 5% or
the percentage increase in the Consumer Price Index over
the prior levy year to (insert the percentage of the
proposed increase)% per year for (insert each levy year for
which the increased extension limitation will apply)?
(c) The votes must be recorded as "Yes" or "No".
If a majority of voters voting on the issue approves the
adoption of the increase, the increase shall be applicable for
each levy year specified.
(d) The ballot for any question submitted pursuant to this
Section shall have printed thereon, but not as a part of the
question submitted, only the following supplemental
information (which shall be supplied to the election authority
by the taxing district) in substantially the following form:
(1) For the (insert the first levy year for which the
increased extension limitation will be applicable) levy
year the approximate amount of the additional tax

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extendable against property containing a single family
residence and having a fair market value at the time of the
referendum of $100,000 is estimated to be $....
(2) Based upon an average annual percentage increase
(or decrease) in the market value of such property of ...%
(insert percentage equal to the average annual percentage
increase or decrease for the prior 3 levy years, at the
time the submission of the question is initiated by the
taxing district, in the amount of (A) the equalized
assessed value of the taxable property in the taxing
district less (B) the new property included in the
equalized assessed value), the approximate amount of the
additional tax extendable against such property for the ...
levy year is estimated to be $... and for the ... levy year
is estimated to be $....
Paragraph (2) shall be included only if the increased
extension limitation will be applicable for more than one year
and shall list each levy year for which the increased extension
limitation will be applicable. The additional tax shown for
each levy year shall be the approximate dollar amount of the
increase over the amount of the most recently completed
extension at the time the submission of the question is
initiated by the taxing district. The approximate amount of the
additional tax extendable shown in paragraphs (1) and (2) shall
be calculated by multiplying $100,000 (the fair market value of
the property without regard to any property tax exemptions) by

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(i) the percentage level of assessment prescribed for that
property by statute, or by ordinance of the county board in
counties that classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois
Constitution; (ii) the most recent final equalization factor
certified to the county clerk by the Department of Revenue at
the time the taxing district initiates the submission of the
proposition to the electors; (iii) the last known aggregate
extension base of the taxing district at the time the
submission of the question is initiated by the taxing district;
and (iv) the difference between the percentage increase
proposed in the question and the otherwise applicable extension
limitation under Section 18-185 the lesser of 5% or the
percentage increase in the Consumer Price Index for the prior
levy year (or an estimate of the percentage increase for the
prior levy year if the increase is unavailable at the time the
submission of the question is initiated by the taxing
district); and dividing the result by the last known equalized
assessed value of the taxing district at the time the
submission of the question is initiated by the taxing district.
This amendatory Act of the 97th General Assembly is intended to
clarify the existing requirements of this Section, and shall
not be construed to validate any prior non-compliant referendum
language. Any notice required to be published in connection
with the submission of the question shall also contain this
supplemental information and shall not contain any other

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supplemental information. Any error, miscalculation, or
inaccuracy in computing any amount set forth on the ballot or
in the notice that is not deliberate shall not invalidate or
affect the validity of any proposition approved. Notice of the
referendum shall be published and posted as otherwise required
by law, and the submission of the question shall be initiated
as provided by law.
(Source: P.A. 97-1087, eff. 8-24-12.)
(35 ILCS 200/18-213)
Sec. 18-213. Referenda on applicability of the Property Tax
Extension Limitation Law.
(a) The provisions of this Section do not apply to a taxing
district subject to this Law because a majority of its 1990
equalized assessed value is in a county or counties contiguous
to a county of 3,000,000 or more inhabitants, or because a
majority of its 1994 equalized assessed value is in an affected
county and the taxing district was not subject to this Law
before the 1995 levy year.
(b) The county board of a county that is not subject to
this Law may, by ordinance or resolution, submit to the voters
of the county the question of whether to make all non-home rule
taxing districts that have all or a portion of their equalized
assessed valuation situated in the county subject to this Law
in the manner set forth in this Section.
For purposes of this Section only:

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"Taxing district" has the same meaning provided in Section
1-150.
"Equalized assessed valuation" means the equalized
assessed valuation for a taxing district for the immediately
preceding levy year.
(c) The ordinance or resolution shall request the
submission of the proposition at any election, except a
consolidated primary election, for the purpose of voting for or
against making the Property Tax Extension Limitation Law
applicable to all non-home rule taxing districts that have all
or a portion of their equalized assessed valuation situated in
the county.
The question shall be placed on a separate ballot and shall
be in substantially the following form:
Shall the Property Tax Extension Limitation Law (35
ILCS 200/18-185 through 18-245), which limits annual
property tax extension increases, apply to non-home rule
taxing districts with all or a portion of their equalized
assessed valuation located in (name of county)?
Votes on the question shall be recorded as "yes" or "no".
(d) The county clerk shall order the proposition submitted
to the electors of the county at the election specified in the
ordinance or resolution. If part of the county is under the
jurisdiction of a board or boards of election commissioners,
the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which

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shall order the proposition submitted to the electors of the
taxing district within its jurisdiction at the election
specified in the ordinance or resolution.
(e) (1) With respect to taxing districts having all of
their equalized assessed valuation located in the county,
if a majority of the votes cast on the proposition are in
favor of the proposition, then this Law becomes applicable
to the taxing district beginning on January 1 of the year
following the date of the referendum.
(2) With respect to taxing districts that meet all the
following conditions this Law shall become applicable to
the taxing district beginning on January 1, 1997. The
districts to which this paragraph (2) is applicable
(A) do not have all of their equalized assessed
valuation located in a single county,
(B) have equalized assessed valuation in an
affected county,
(C) meet the condition that each county, other than
an affected county, in which any of the equalized
assessed valuation of the taxing district is located
has held a referendum under this Section at any
election, except a consolidated primary election, held
prior to the effective date of this amendatory Act of
1997, and
(D) have a majority of the district's equalized
assessed valuation located in one or more counties in

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each of which the voters have approved a referendum
under this Section prior to the effective date of this
amendatory Act of 1997. For purposes of this Section,
in determining whether a majority of the equalized
assessed valuation of the taxing district is located in
one or more counties in which the voters have approved
a referendum under this Section, the equalized
assessed valuation of the taxing district in any
affected county shall be included with the equalized
assessed value of the taxing district in counties in
which the voters have approved the referendum.
(3) With respect to taxing districts that do not have
all of their equalized assessed valuation located in a
single county and to which paragraph (2) of subsection (e)
is not applicable, if each county other than an affected
county in which any of the equalized assessed valuation of
the taxing district is located has held a referendum under
this Section at any election, except a consolidated primary
election, held in any year and if a majority of the
equalized assessed valuation of the taxing district is
located in one or more counties that have each approved a
referendum under this Section, then this Law shall become
applicable to the taxing district on January 1 of the year
following the year in which the last referendum in a county
in which the taxing district has any equalized assessed
valuation is held. For the purposes of this Law, the last

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referendum shall be deemed to be the referendum making this
Law applicable to the taxing district. For purposes of this
Section, in determining whether a majority of the equalized
assessed valuation of the taxing district is located in one
or more counties that have approved a referendum under this
Section, the equalized assessed valuation of the taxing
district in any affected county shall be included with the
equalized assessed value of the taxing district in counties
that have approved the referendum.
(f) Immediately after a referendum is held under this
Section, the county clerk of the county holding the referendum
shall give notice of the referendum having been held and its
results to all taxing districts that have all or a portion of
their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized
assessed valuation of any taxing district is located, and the
Department of Revenue. After the last referendum affecting a
multi-county taxing district is held, the Department of Revenue
shall determine whether the taxing district is subject to this
Law and, if so, shall notify the taxing district and the county
clerks of all of the counties in which a portion of the
equalized assessed valuation of the taxing district is located
that, beginning the following January 1, the taxing district is
subject to this Law. For each taxing district subject to
paragraph (2) of subsection (e) of this Section, the Department
of Revenue shall notify the taxing district and the county

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clerks of all of the counties in which a portion of the
equalized assessed valuation of the taxing district is located
that, beginning January 1, 1997, the taxing district is subject
to this Law.
(g) Referenda held under this Section shall be conducted in
accordance with the Election Code.
(h) Notwithstanding any other provision of law, no
referenda may be held under this Section with respect to levy
years 2017 and 2018.
(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
(35 ILCS 200/18-214)
Sec. 18-214. Referenda on removal of the applicability of
the Property Tax Extension Limitation Law to non-home rule
taxing districts.
(a) The provisions of this Section do not apply to a taxing
district that is subject to this Law because a majority of its
1990 equalized assessed value is in a county or counties
contiguous to a county of 3,000,000 or more inhabitants, or
because a majority of its 1994 equalized assessed value is in
an affected county and the taxing district was not subject to
this Law before the 1995 levy year.
(b) For purposes of this Section only:
"Taxing district" means any non-home rule taxing district
that became subject to this Law under Section 18-213 of this
Law.

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"Equalized assessed valuation" means the equalized
assessed valuation for a taxing district for the immediately
preceding levy year.
(c) The county board of a county that became subject to
this Law by a referendum approved by the voters of the county
under Section 18-213 may, by ordinance or resolution, in the
manner set forth in this Section, submit to the voters of the
county the question of whether this Law applies to all non-home
rule taxing districts that have all or a portion of their
equalized assessed valuation situated in the county in the
manner set forth in this Section.
(d) The ordinance or resolution shall request the
submission of the proposition at any election, except a
consolidated primary election, for the purpose of voting for or
against the continued application of the Property Tax Extension
Limitation Law to all non-home rule taxing districts that have
all or a portion of their equalized assessed valuation situated
in the county.
The question shall be placed on a separate ballot and shall
be in substantially the following form:
Shall the Property Tax Extension Limitation Law (35
ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
annual property tax extension increases, apply to non-home
rule taxing districts with all or a portion of their
equalized assessed valuation located in (name of county)?
Votes on the question shall be recorded as "yes" or "no".

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(e) The county clerk shall order the proposition submitted
to the electors of the county at the election specified in the
ordinance or resolution. If part of the county is under the
jurisdiction of a board or boards of election commissioners,
the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which
shall order the proposition submitted to the electors of the
taxing district within its jurisdiction at the election
specified in the ordinance or resolution.
(f) With respect to taxing districts having all of their
equalized assessed valuation located in one county, if a
majority of the votes cast on the proposition are against the
proposition, then this Law shall not apply to the taxing
district beginning on January 1 of the year following the date
of the referendum.
(g) With respect to taxing districts that do not have all
of their equalized assessed valuation located in a single
county, if both of the following conditions are met, then this
Law shall no longer apply to the taxing district beginning on
January 1 of the year following the date of the referendum.
(1) Each county in which the district has any equalized
assessed valuation must either, (i) have held a referendum
under this Section, (ii) be an affected county, or (iii)
have held a referendum under Section 18-213 at which the
voters rejected the proposition at the most recent election
at which the question was on the ballot in the county.

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(2) The majority of the equalized assessed valuation of
the taxing district, other than any equalized assessed
valuation in an affected county, is in one or more counties
in which the voters rejected the proposition. For purposes
of this Section, in determining whether a majority of the
equalized assessed valuation of the taxing district is
located in one or more counties in which the voters have
rejected the proposition under this Section, the equalized
assessed valuation of any taxing district in a county which
has held a referendum under Section 18-213 at which the
voters rejected that proposition, at the most recent
election at which the question was on the ballot in the
county, will be included with the equalized assessed value
of the taxing district in counties in which the voters have
rejected the referendum held under this Section.
(h) Immediately after a referendum is held under this
Section, the county clerk of the county holding the referendum
shall give notice of the referendum having been held and its
results to all taxing districts that have all or a portion of
their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized
assessed valuation of any such taxing district is located, and
the Department of Revenue. After the last referendum affecting
a multi-county taxing district is held, the Department of
Revenue shall determine whether the taxing district is no
longer subject to this Law and, if the taxing district is no

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longer subject to this Law, the Department of Revenue shall
notify the taxing district and the county clerks of all of the
counties in which a portion of the equalized assessed valuation
of the taxing district is located that, beginning on January 1
of the year following the date of the last referendum, the
taxing district is no longer subject to this Law.
(i) Notwithstanding any other provision of law, no
referenda may be held under this Section with respect to levy
years 2017 and 2018.
(Source: P.A. 89-718, eff. 3-7-97.)
(35 ILCS 200/18-242 new)
Sec. 18-242. Home rule. This Division 5 is a limitation,
under subsection (g) of Section 6 of Article VII of the
Illinois Constitution, on the power of home rule units to tax.
Section 10. The School Code is amended by changing Sections
2-3.25g, 10-22.34c, 27-6, 27-7, and 27-24.2 and by adding
Section 22-62 as follows:
(105 ILCS 5/2-3.25g) (from Ch. 122, par. 2-3.25g)
Sec. 2-3.25g. Waiver or modification of mandates within the
School Code and administrative rules and regulations.
(a) In this Section:
"Board" means a school board or the governing board or
administrative district, as the case may be, for a joint

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agreement.
"Eligible applicant" means a school district, joint
agreement made up of school districts, or regional
superintendent of schools on behalf of schools and programs
operated by the regional office of education.
"Implementation date" has the meaning set forth in
Section 24A-2.5 of this Code.
"State Board" means the State Board of Education.
(b) Notwithstanding any other provisions of this School
Code or any other law of this State to the contrary, eligible
applicants may petition the State Board of Education for the
waiver or modification of the mandates of this School Code or
of the administrative rules and regulations promulgated by the
State Board of Education. Waivers or modifications of
administrative rules and regulations and modifications of
mandates of this School Code may be requested when an eligible
applicant demonstrates that it can address the intent of the
rule or mandate in a more effective, efficient, or economical
manner or when necessary to stimulate innovation or improve
student performance. Waivers of mandates of the School Code may
be requested when the waivers are necessary to stimulate
innovation or improve student performance. Waivers may not be
requested from laws, rules, and regulations pertaining to
special education, teacher educator licensure, teacher tenure
and seniority, or Section 5-2.1 of this Code or from compliance
with the No Child Left Behind Act of 2001 (Public Law 107-110).

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Eligible applicants may not seek a waiver or seek a
modification of a mandate regarding the requirements for (i)
student performance data to be a significant factor in teacher
or principal evaluations or (ii) teachers and principals to be
rated using the 4 categories of "excellent", "proficient",
"needs improvement", or "unsatisfactory". On September 1,
2014, any previously authorized waiver or modification from
such requirements shall terminate.
(c) Eligible applicants, as a matter of inherent managerial
policy, and any Independent Authority established under
Section 2-3.25f-5 of this Code may submit an application for a
waiver or modification authorized under this Section. Each
application must include a written request by the eligible
applicant or Independent Authority and must demonstrate that
the intent of the mandate can be addressed in a more effective,
efficient, or economical manner or be based upon a specific
plan for improved student performance and school improvement.
Any eligible applicant requesting a waiver or modification for
the reason that intent of the mandate can be addressed in a
more economical manner shall include in the application a
fiscal analysis showing current expenditures on the mandate and
projected savings resulting from the waiver or modification.
Applications and plans developed by eligible applicants must be
approved by the board or regional superintendent of schools
applying on behalf of schools or programs operated by the
regional office of education following a public hearing on the

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application and plan and the opportunity for the board or
regional superintendent to hear testimony from staff directly
involved in its implementation, parents, and students. The time
period for such testimony shall be separate from the time
period established by the eligible applicant for public comment
on other matters. If the applicant is a school district or
joint agreement requesting a waiver or modification of Section
27-6 of this Code, the public hearing shall be held on a day
other than the day on which a regular meeting of the board is
held.
(c-5) If the applicant is a school district, then the
district shall post information that sets forth the time, date,
place, and general subject matter of the public hearing on its
Internet website at least 14 days prior to the hearing. If the
district is requesting to increase the fee charged for driver
education authorized pursuant to Section 27-24.2 of this Code,
the website information shall include the proposed amount of
the fee the district will request. All school districts must
publish a notice of the public hearing at least 7 days prior to
the hearing in a newspaper of general circulation within the
school district that sets forth the time, date, place, and
general subject matter of the hearing. Districts requesting to
increase the fee charged for driver education shall include in
the published notice the proposed amount of the fee the
district will request. If the applicant is a joint agreement or
regional superintendent, then the joint agreement or regional

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superintendent shall post information that sets forth the time,
date, place, and general subject matter of the public hearing
on its Internet website at least 14 days prior to the hearing.
If the joint agreement or regional superintendent is requesting
to increase the fee charged for driver education authorized
pursuant to Section 27-24.2 of this Code, the website
information shall include the proposed amount of the fee the
applicant will request. All joint agreements and regional
superintendents must publish a notice of the public hearing at
least 7 days prior to the hearing in a newspaper of general
circulation in each school district that is a member of the
joint agreement or that is served by the educational service
region that sets forth the time, date, place, and general
subject matter of the hearing, provided that a notice appearing
in a newspaper generally circulated in more than one school
district shall be deemed to fulfill this requirement with
respect to all of the affected districts. Joint agreements or
regional superintendents requesting to increase the fee
charged for driver education shall include in the published
notice the proposed amount of the fee the applicant will
request. The eligible applicant must notify in writing the
affected exclusive collective bargaining agent and those State
legislators representing the eligible applicant's territory of
its intent to seek approval of a waiver or modification and of
the hearing to be held to take testimony from staff. The
affected exclusive collective bargaining agents shall be

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notified of such public hearing at least 7 days prior to the
date of the hearing and shall be allowed to attend such public
hearing. The eligible applicant shall attest to compliance with
all of the notification and procedural requirements set forth
in this Section.
(d) A request for a waiver or modification of
administrative rules and regulations or for a modification of
mandates contained in this School Code shall be submitted to
the State Board of Education within 15 days after approval by
the board or regional superintendent of schools. The
application as submitted to the State Board of Education shall
include a description of the public hearing. Except with
respect to contracting for adaptive driver education, an
eligible applicant wishing to request a modification or waiver
of administrative rules of the State Board of Education
regarding contracting with a commercial driver training school
to provide the course of study authorized under Section 27-24.2
of this Code must provide evidence with its application that
the commercial driver training school with which it will
contract holds a license issued by the Secretary of State under
Article IV of Chapter 6 of the Illinois Vehicle Code and that
each instructor employed by the commercial driver training
school to provide instruction to students served by the school
district holds a valid teaching certificate or teaching
license, as applicable, issued under the requirements of this
Code and rules of the State Board of Education. Such evidence

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must include, but need not be limited to, a list of each
instructor assigned to teach students served by the school
district, which list shall include the instructor's name,
personal identification number as required by the State Board
of Education, birth date, and driver's license number. If the
modification or waiver is granted, then the eligible applicant
shall notify the State Board of Education of any changes in the
personnel providing instruction within 15 calendar days after
an instructor leaves the program or a new instructor is hired.
Such notification shall include the instructor's name,
personal identification number as required by the State Board
of Education, birth date, and driver's license number. If a
school district maintains an Internet website, then the
district shall post a copy of the final contract between the
district and the commercial driver training school on the
district's Internet website. If no Internet website exists,
then the district shall make available the contract upon
request. A record of all materials in relation to the
application for contracting must be maintained by the school
district and made available to parents and guardians upon
request. The instructor's date of birth and driver's license
number and any other personally identifying information as
deemed by the federal Driver's Privacy Protection Act of 1994
must be redacted from any public materials. Following receipt
of the waiver or modification request, the State Board shall
have 45 days to review the application and request. If the

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State Board fails to disapprove the application within that 45
day period, the waiver or modification shall be deemed granted.
The State Board may disapprove any request if it is not based
upon sound educational practices, endangers the health or
safety of students or staff, compromises equal opportunities
for learning, or fails to demonstrate that the intent of the
rule or mandate can be addressed in a more effective,
efficient, or economical manner or have improved student
performance as a primary goal. Any request disapproved by the
State Board may be appealed to the General Assembly by the
eligible applicant as outlined in this Section.
A request for a waiver from mandates contained in this
School Code shall be submitted to the State Board within 15
days after approval by the board or regional superintendent of
schools. The application as submitted to the State Board of
Education shall include a description of the public hearing.
The description shall include, but need not be limited to, the
means of notice, the number of people in attendance, the number
of people who spoke as proponents or opponents of the waiver, a
brief description of their comments, and whether there were any
written statements submitted. The State Board shall review the
applications and requests for completeness and shall compile
the requests in reports to be filed with the General Assembly.
The State Board shall file reports outlining the waivers
requested by eligible applicants and appeals by eligible
applicants of requests disapproved by the State Board with the

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Senate and the House of Representatives before each March 1 and
October 1. The General Assembly may disapprove the report of
the State Board in whole or in part within 60 calendar days
after each house of the General Assembly next convenes after
the report is filed by adoption of a resolution by a record
vote of the majority of members elected in each house. If the
General Assembly fails to disapprove any waiver request or
appealed request within such 60 day period, the waiver or
modification shall be deemed granted. Any resolution adopted by
the General Assembly disapproving a report of the State Board
in whole or in part shall be binding on the State Board.
(e) An approved waiver or modification (except a waiver
from or modification to a physical education mandate) may
remain in effect for a period not to exceed 5 school years and
may be renewed upon application by the eligible applicant.
However, such waiver or modification may be changed within that
5-year period by a board or regional superintendent of schools
applying on behalf of schools or programs operated by the
regional office of education following the procedure as set
forth in this Section for the initial waiver or modification
request. If neither the State Board of Education nor the
General Assembly disapproves, the change is deemed granted.
An approved waiver from or modification to a physical
education mandate may remain in effect for a period not to
exceed 2 school years and may be renewed no more than 2 times
upon application by the eligible applicant. An approved waiver

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from or modification to a physical education mandate may be
changed within the 2-year period by the board or regional
superintendent of schools, whichever is applicable, following
the procedure set forth in this Section for the initial waiver
or modification request. If neither the State Board of
Education nor the General Assembly disapproves, the change is
deemed granted.
(f) (Blank).
(Source: P.A. 98-513, eff. 1-1-14; 98-739, eff. 7-16-14;
98-1155, eff. 1-9-15; 99-78, eff. 7-20-15.)
(105 ILCS 5/10-22.34c)
Sec. 10-22.34c. Third party non-instructional services.
(a) A board of education may enter into a contract with a
third party for non-instructional services currently performed
by any employee or bargaining unit member or lay off those
educational support personnel employees upon 90 days written
notice to the affected employees, provided that:
(1) a contract must not be entered into and become
effective during the term of a collective bargaining
agreement, as that term is set forth in the agreement,
covering any employees who perform the non-instructional
services;
(2) a contract may only take effect upon the expiration
of an existing collective bargaining agreement;
(3) any third party that submits a bid to perform the

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non-instructional services shall provide the following:
(A) evidence of liability insurance in scope and
amount equivalent to the liability insurance provided
by the school board pursuant to Section 10-22.3 of this
Code;
(B) salaries or wages for the third party's
employees who will perform the non-instructional
services comparable to the salaries or wages provided
to school board employees who perform those services a
benefits package for the third party's employees who
will perform the non-instructional services comparable
to the benefits package provided to school board
employees who perform those services;
(C) a list of the number of employees who will
provide the non-instructional services, the job
classifications of those employees, and the wages the
third party will pay those employees;
(D) a minimum 3-year cost projection, using
generally accepted accounting principles and which the
third party is prohibited from increasing if the bid is
accepted by the school board, for each and every
expenditure category and account for performing the
non-instructional services; if the bid is accepted,
the school board shall file a copy of the cost
projection submitted with the bid to the State Board of
Education;

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(E) composite information about the criminal and
disciplinary records, including alcohol or other
substance abuse, Department of Children and Family
Services complaints and investigations, traffic
violations, and license revocations or any other
licensure problems, of any employees who may perform
the non-instructional services, provided that the
individual names and other identifying information of
employees need not be provided with the submission of
the bid, but must be made available upon request of the
school board; and
(F) an affidavit, notarized by the president or
chief executive officer of the third party, that each
of its employees has completed a criminal background
check as required by Section 10-21.9 of this Code
within 3 months prior to submission of the bid,
provided that the results of such background checks
need not be provided with the submission of the bid,
but must be made available upon request of the school
board;
(4) a contract must not be entered into unless the
school board provides a cost comparison, using generally
accepted accounting principles, of each and every
expenditure category and account that the school board
projects it would incur over the term of the contract if it
continued to perform the non-instructional services using

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its own employees with each and every expenditure category
and account that is projected a third party would incur if
a third party performed the non-instructional services;
(5) review and consideration of all bids by third
parties to perform the non-instructional services shall
take place in open session of a regularly scheduled school
board meeting, unless the exclusive bargaining
representative of the employees who perform the
non-instructional services, if any such exclusive
bargaining representative exists, agrees in writing that
such review and consideration can take place in open
session at a specially scheduled school board meeting;
(6) a minimum of one public hearing, conducted by the
school board prior to a regularly scheduled school board
meeting, to discuss the school board's proposal to contract
with a third party to perform the non-instructional
services must be held before the school board may enter
into such a contract; the school board must provide notice
to the public of the date, time, and location of the first
public hearing on or before the initial date that bids to
provide the non-instructional services are solicited or a
minimum of 30 days prior to entering into such a contract,
whichever provides a greater period of notice;
(7) a contract shall contain provisions requiring the
contractor to offer available employee positions pursuant
to the contract to qualified school district employees

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whose employment is terminated because of the contract; and
(8) a contract shall contain provisions requiring the
contractor to comply with a policy of nondiscrimination and
equal employment opportunity for all persons and to take
affirmative steps to provide equal opportunity for all
persons.
(b) Notwithstanding subsection (a) of this Section, a board
of education may enter into a contract, of no longer than 3
months in duration, with a third party for non-instructional
services currently performed by an employee or bargaining unit
member for the purpose of augmenting the current workforce in
an emergency situation that threatens the safety or health of
the school district's students or staff, provided that the
school board meets all of its obligations under the Illinois
Educational Labor Relations Act.
(c) The changes to this Section made by this amendatory Act
of the 95th General Assembly are not applicable to
non-instructional services of a school district that on the
effective date of this amendatory Act of the 95th General
Assembly are performed for the school district by a third
party.
(d) Beginning July 1, 2022, the State Board of Education
shall review and analyze the cost projection information
provided by boards of education under subparagraph (D) of
paragraph (3) of subsection (a) of this Section and determine
the effects that the contracts had on school districts and the

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State, including any cost savings and economic benefits. The
State Board of Education shall complete the review and report
its findings to the Governor and the General Assembly by
December 31, 2022.
From July 1, 2022 until January 1, 2023, no board of
education may enter into any new contract with a third party
for non-instructional services under this Section. However,
this prohibition shall not affect any contracts entered into
before July 1, 2022 or renewals of contracts entered into
before July 1, 2022.
Beginning January 1, 2023, boards of education are again
allowed to enter into contracts with third parties for
non-instructional services as provided under this Section.
(Source: P.A. 95-241, eff. 8-17-07; 96-328, eff. 8-11-09.)
(105 ILCS 5/22-62 new)
Sec. 22-62. Discharge of unfunded mandates.
(a) School districts need not comply with and may discharge
any mandate or requirement placed on school districts by this
Code or by administrative rules adopted by the State Board of
Education that is unfunded.
(b) Subsection (a) of this Section does not apply to any of
the following:
(1) Laws and rules pertaining to student health, life,
or safety.
(2) Federally required mandates, including without

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limitation compliance with the federal Every Student
Succeeds Act.
(3) Laws and rules pertaining to civil rights and
protections.
(c) Before a school district may lawfully discharge an
unfunded mandate under subsection (a) of this Section, it must
hold a public hearing and referendum on the matter. The school
district must post information that sets forth the time, date,
place, and general subject matter of the public hearing on its
Internet website at least 14 days prior to the hearing. The
school district must publish a notice of the public hearing at
least 7 days prior to the hearing in a newspaper of general
circulation within the school district that sets forth the
time, date, place, and general subject matter of the hearing.
The school district must notify, in writing, the affected
exclusive collective bargaining agent and those State
legislators representing the affected territory of its intent
to discharge an unfunded mandate and of the hearing to be held
to take testimony from staff. The affected exclusive collective
bargaining agent must be notified of the public hearing at
least 7 days prior to the date of the hearing and must be
allowed to attend the hearing. The school district shall attest
to compliance with the requirements of this subsection (c).
After the public hearing, the question of whether a school
district may discharge an unfunded mandate must be submitted to
the electors of the school district at a regular election and

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approved by a majority of the electors voting on the question.
The school board must certify the question to the proper
election authority. The election authority must submit the
question at an election in accordance with the Election Code,
which election must be at least 6 months after the public
hearing was held. The election authority must submit the
question in substantially the following form:
Shall the school board of (name of school district)
discharge the unfunded mandate or requirement placed on the
school district by the State concerning (description of the
mandate or requirement)?
The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote
in the affirmative, the school board may discharge the unfunded
mandate.
(d) A school board shall report each unfunded mandate it
has discharged under this Section to the State Board of
Education. The State Board shall compile and report this
information to the General Assembly each year.
(105 ILCS 5/27-6) (from Ch. 122, par. 27-6)
Sec. 27-6. Courses in physical education required; special
activities.
(a) Pupils enrolled in the public schools and State

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universities engaged in preparing teachers shall be required to
engage daily during the school day, except on block scheduled
days for those public schools engaged in block scheduling, in
courses of physical education for such periods as are
compatible with the optimum growth and developmental needs of
individuals at the various age levels except when appropriate
excuses are submitted to the school by a pupil's parent or
guardian or by a person licensed under the Medical Practice Act
of 1987 and except as provided in subsection (b) of this
Section. A school board may determine the schedule or frequency
of physical education courses, provided that a pupil engages in
a course of physical education for a minimum of 3 days per
week.
Special activities in physical education shall be provided
for pupils whose physical or emotional condition, as determined
by a person licensed under the Medical Practice Act of 1987,
prevents their participation in the courses provided for normal
children.
(b) A school board is authorized to excuse pupils enrolled
in grades 11 and 12 from engaging in physical education courses
if those pupils request to be excused for any of the following
reasons: (1) for ongoing participation in an interscholastic
athletic program; (2) to enroll in academic classes which are
required for admission to an institution of higher learning,
provided that failure to take such classes will result in the
pupil being denied admission to the institution of his or her

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choice; or (3) to enroll in academic classes which are required
for graduation from high school, provided that failure to take
such classes will result in the pupil being unable to graduate.
A school board may also excuse pupils in grades 9 through 12
enrolled in a marching band program for credit from engaging in
physical education courses if those pupils request to be
excused for ongoing participation in such marching band
program. A school board may also, on a case-by-case basis,
excuse pupils in grades 9 through 12 who participate in an
interscholastic or extracurricular athletic program from
engaging in physical education courses. In addition, a pupil in
any of grades 3 through 12 who is eligible for special
education may be excused if the pupil's parent or guardian
agrees that the pupil must utilize the time set aside for
physical education to receive special education support and
services or, if there is no agreement, the individualized
education program team for the pupil determines that the pupil
must utilize the time set aside for physical education to
receive special education support and services, which
agreement or determination must be made a part of the
individualized education program. However, a pupil requiring
adapted physical education must receive that service in
accordance with the individualized education program developed
for the pupil. If requested, a school board is authorized to
excuse a pupil from engaging in a physical education course if
the pupil has an individualized educational program under

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Article 14 of this Code, is participating in an adaptive
athletic program outside of the school setting, and documents
such participation as determined by the school board. A school
board may also excuse pupils in grades 9 through 12 enrolled in
a Reserve Officer's Training Corps (ROTC) program sponsored by
the school district from engaging in physical education
courses. School boards which choose to exercise this authority
shall establish a policy to excuse pupils on an individual
basis.
(c) The provisions of this Section are subject to the
provisions of Section 27-22.05.
(Source: P.A. 98-116, eff. 7-29-13.)
(105 ILCS 5/27-7) (from Ch. 122, par. 27-7)
Sec. 27-7. Physical education course of study. A physical
education course of study shall include a developmentally
planned and sequential curriculum that fosters the development
of movement skills, enhances health-related fitness, increases
students' knowledge, offers direct opportunities to learn how
to work cooperatively in a group setting, and encourages
healthy habits and attitudes for a healthy lifestyle. A
physical education course of study shall provide students with
an opportunity for an appropriate amount of daily physical
activity. A physical education course of study must be part of
the regular school curriculum and not extra-curricular in
nature or organization.

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The State Board of Education shall prepare and make
available guidelines for the various grades and types of
schools in order to make effective the purposes set forth in
this section and the requirements provided in Section 27-6, and
shall see that the general provisions and intent of Sections
27-5 to 27-9, inclusive, are enforced.
(Source: P.A. 94-189, eff. 7-12-05; 94-200, eff. 7-12-05.)
(105 ILCS 5/27-24.2) (from Ch. 122, par. 27-24.2)
Sec. 27-24.2. Safety education; driver education course.
Instruction shall be given in safety education in each of
grades one through 8, equivalent to one class period each week,
and any school district which maintains grades 9 through 12
shall offer a driver education course in any such school which
it operates. Its curriculum shall include content dealing with
Chapters 11, 12, 13, 15, and 16 of the Illinois Vehicle Code,
the rules adopted pursuant to those Chapters insofar as they
pertain to the operation of motor vehicles, and the portions of
the Litter Control Act relating to the operation of motor
vehicles. The course of instruction given in grades 10 through
12 shall include an emphasis on the development of knowledge,
attitudes, habits, and skills necessary for the safe operation
of motor vehicles, including motorcycles insofar as they can be
taught in the classroom, and instruction on distracted driving
as a major traffic safety issue. In addition, the course shall
include instruction on special hazards existing at and required

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safety and driving precautions that must be observed at
emergency situations, highway construction and maintenance
zones, and railroad crossings and the approaches thereto.
Beginning with the 2017-2018 school year, the course shall also
include instruction concerning law enforcement procedures for
traffic stops, including a demonstration of the proper actions
to be taken during a traffic stop and appropriate interactions
with law enforcement. The course of instruction required of
each eligible student at the high school level shall consist of
a minimum of 30 clock hours of classroom instruction and a
minimum of 6 clock hours of individual behind-the-wheel
instruction in a dual control car on public roadways taught by
a driver education instructor endorsed by the State Board of
Education. Both the classroom instruction part and the practice
driving part of such driver education course shall be open to a
resident or non-resident student attending a non-public school
in the district wherein the course is offered. Each student
attending any public or non-public high school in the district
must receive a passing grade in at least 8 courses during the
previous 2 semesters prior to enrolling in a driver education
course, or the student shall not be permitted to enroll in the
course; provided that the local superintendent of schools (with
respect to a student attending a public high school in the
district) or chief school administrator (with respect to a
student attending a non-public high school in the district) may
waive the requirement if the superintendent or chief school

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administrator, as the case may be, deems it to be in the best
interest of the student. A student may be allowed to commence
the classroom instruction part of such driver education course
prior to reaching age 15 if such student then will be eligible
to complete the entire course within 12 months after being
allowed to commence such classroom instruction.
A school district may offer a driver education course in a
school by contracting with a commercial driver training school
to provide both the classroom instruction part and the practice
driving part or either one without having to request a
modification or waiver of administrative rules of the State
Board of Education if a public hearing on whether to enter into
a contract with a commercial driver training school has been
held at a regular or special school board meeting prior to
entering into such a contract. If a school district chooses to
contract with a commercial driver training school, then the
district must provide evidence to the State Board of Education
that the commercial driver training school with which it will
contract holds a license issued by the Secretary of State under
Article IV of Chapter 6 of the Illinois Vehicle Code and that
each instructor employed by the commercial driver training
school to provide instruction to students served by the school
district holds a valid teaching license issued under the
requirements of this Code and rules of the State Board of
Education. Such evidence must include, but need not be limited
to, a list of each instructor assigned to teach students served

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by the school district, which list shall include the
instructor's name, personal identification number as required
by the State Board of Education, birth date, and driver's
license number. Once the contract is entered into, the school
district shall notify the State Board of Education of any
changes in the personnel providing instruction within 15
calendar days after an instructor leaves the program or a new
instructor is hired. Such notification shall include the
instructor's name, personal identification number as required
by the State Board of Education, birth date, and driver's
license number. If the school district maintains an Internet
website, then the district shall post a copy of the final
contract between the district and the commercial driver
training school on the district's Internet website. If no
Internet website exists, then the school district shall make
available the contract upon request. A record of all materials
in relation to the contract must be maintained by the school
district and made available to parents and guardians upon
request. The instructor's date of birth and driver's license
number and any other personally identifying information as
deemed by the federal Driver's Privacy Protection Act of 1994
must be redacted from any public materials.
Such a course may be commenced immediately after the
completion of a prior course. Teachers of such courses shall
meet the licensure certification requirements of this Code Act
and regulations of the State Board as to qualifications.

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Subject to rules of the State Board of Education, the
school district may charge a reasonable fee, not to exceed $50,
to students who participate in the course, unless a student is
unable to pay for such a course, in which event the fee for
such a student must be waived. However, the district may
increase this fee to an amount not to exceed $250 by school
board resolution following a public hearing on the increase,
which increased fee must be waived for students who participate
in the course and are unable to pay for the course. The total
amount from driver education fees and reimbursement from the
State for driver education must not exceed the total cost of
the driver education program in any year and must be deposited
into the school district's driver education fund as a separate
line item budget entry. All moneys deposited into the school
district's driver education fund must be used solely for the
funding of a high school driver education program approved by
the State Board of Education that uses driver education
instructors endorsed by the State Board of Education.
(Source: P.A. 99-642, eff. 7-28-16; 99-720, eff. 1-1-17.)
(105 ILCS 5/22-60 rep.)
Section 15. The School Code is amended by repealing Section
22-60.
Section 95. No acceleration or delay. Where this Act makes
changes in a statute that is represented in this Act by text

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that is not yet or no longer in effect (for example, a Section
represented by multiple versions), the use of that text does
not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other
Public Act.
Section 99. Effective date. This Act takes effect upon
becoming law, but this Act does not take effect at all unless
Senate Bills 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, and 12 of the
100th General Assembly become law.".