Bill Text: IL HB1561 | 2019-2020 | 101st General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Counties Code. Provides that counties may impose a tax to be used exclusively for school facility purposes, school resources officers, or mental health professionals (rather than exclusively for school facility purposes). Adds referendum language to levy, reduce, or discontinue the tax. Amends the Innovation Development and Economy Act and the School Construction Law to make conforming changes. Amends the School Code to make conforming changes and to provide that if a school district having a population of less than 500,000 inhabitants determines that it is necessary for school security purposes and the related protection and safety of pupils and school staff to hire a school resource officer or that personnel costs for school counselors, mental health experts, or school resource officers are necessary, the district may levy a tax or issue bonds as provided under a provision in the Code authorizing a school board to levy a tax or to borrow money and issue bonds for fire prevention, safety, energy conservation, accessibility, school security, and specified repair purposes if funds are not needed for those other purposes. Amends the School Safety Drill Act. Requires each school district to implement a threat assessment procedure that may be part of a school board policy on targeted school violence and prevention and that must include the creation of a threat assessment team; provides for the team's membership. Requires each school district, at its annual meeting to review each school building's emergency and crisis response plans, protocols, and procedures, to review the procedures regarding its threat assessment team. Creates an exemption for the work of the threat assessment team in the Freedom of Information Act. Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 8-3)
Status: (Passed) 2019-08-26 - Public Act . . . . . . . . . 101-0455 [HB1561 Detail]
Download: Illinois-2019-HB1561-Engrossed.html
Bill Title: Amends the Counties Code. Provides that counties may impose a tax to be used exclusively for school facility purposes, school resources officers, or mental health professionals (rather than exclusively for school facility purposes). Adds referendum language to levy, reduce, or discontinue the tax. Amends the Innovation Development and Economy Act and the School Construction Law to make conforming changes. Amends the School Code to make conforming changes and to provide that if a school district having a population of less than 500,000 inhabitants determines that it is necessary for school security purposes and the related protection and safety of pupils and school staff to hire a school resource officer or that personnel costs for school counselors, mental health experts, or school resource officers are necessary, the district may levy a tax or issue bonds as provided under a provision in the Code authorizing a school board to levy a tax or to borrow money and issue bonds for fire prevention, safety, energy conservation, accessibility, school security, and specified repair purposes if funds are not needed for those other purposes. Amends the School Safety Drill Act. Requires each school district to implement a threat assessment procedure that may be part of a school board policy on targeted school violence and prevention and that must include the creation of a threat assessment team; provides for the team's membership. Requires each school district, at its annual meeting to review each school building's emergency and crisis response plans, protocols, and procedures, to review the procedures regarding its threat assessment team. Creates an exemption for the work of the threat assessment team in the Freedom of Information Act. Effective immediately.
Spectrum: Slight Partisan Bill (Democrat 8-3)
Status: (Passed) 2019-08-26 - Public Act . . . . . . . . . 101-0455 [HB1561 Detail]
Download: Illinois-2019-HB1561-Engrossed.html
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1 | AN ACT concerning education.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Freedom of Information Act is amended by | ||||||
5 | changing Section 7 as follows:
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6 | (5 ILCS 140/7) (from Ch. 116, par. 207) | ||||||
7 | Sec. 7. Exemptions.
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8 | (1) When a request is made to inspect or copy a public | ||||||
9 | record that contains information that is exempt from disclosure | ||||||
10 | under this Section, but also contains information that is not | ||||||
11 | exempt from disclosure, the public body may elect to redact the | ||||||
12 | information that is exempt. The public body shall make the | ||||||
13 | remaining information available for inspection and copying. | ||||||
14 | Subject to this requirement, the following shall be exempt from | ||||||
15 | inspection and copying:
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16 | (a) Information specifically prohibited from | ||||||
17 | disclosure by federal or
State law or rules and regulations | ||||||
18 | implementing federal or State law.
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19 | (b) Private information, unless disclosure is required | ||||||
20 | by another provision of this Act, a State or federal law or | ||||||
21 | a court order. | ||||||
22 | (b-5) Files, documents, and other data or databases | ||||||
23 | maintained by one or more law enforcement agencies and |
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1 | specifically designed to provide information to one or more | ||||||
2 | law enforcement agencies regarding the physical or mental | ||||||
3 | status of one or more individual subjects. | ||||||
4 | (c) Personal information contained within public | ||||||
5 | records, the disclosure of which would constitute a clearly
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6 | unwarranted invasion of personal privacy, unless the | ||||||
7 | disclosure is
consented to in writing by the individual | ||||||
8 | subjects of the information. "Unwarranted invasion of | ||||||
9 | personal privacy" means the disclosure of information that | ||||||
10 | is highly personal or objectionable to a reasonable person | ||||||
11 | and in which the subject's right to privacy outweighs any | ||||||
12 | legitimate public interest in obtaining the information. | ||||||
13 | The
disclosure of information that bears on the public | ||||||
14 | duties of public
employees and officials shall not be | ||||||
15 | considered an invasion of personal
privacy.
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16 | (d) Records in the possession of any public body | ||||||
17 | created in the course of administrative enforcement
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18 | proceedings, and any law enforcement or correctional | ||||||
19 | agency for
law enforcement purposes,
but only to the extent | ||||||
20 | that disclosure would:
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21 | (i) interfere with pending or actually and | ||||||
22 | reasonably contemplated
law enforcement proceedings | ||||||
23 | conducted by any law enforcement or correctional
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24 | agency that is the recipient of the request;
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25 | (ii) interfere with active administrative | ||||||
26 | enforcement proceedings
conducted by the public body |
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1 | that is the recipient of the request;
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2 | (iii) create a substantial likelihood that a | ||||||
3 | person will be deprived of a fair trial or an impartial | ||||||
4 | hearing;
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5 | (iv) unavoidably disclose the identity of a | ||||||
6 | confidential source, confidential information | ||||||
7 | furnished only by the confidential source, or persons | ||||||
8 | who file complaints with or provide information to | ||||||
9 | administrative, investigative, law enforcement, or | ||||||
10 | penal agencies; except that the identities of | ||||||
11 | witnesses to traffic accidents, traffic accident | ||||||
12 | reports, and rescue reports shall be provided by | ||||||
13 | agencies of local government, except when disclosure | ||||||
14 | would interfere with an active criminal investigation | ||||||
15 | conducted by the agency that is the recipient of the | ||||||
16 | request;
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17 | (v) disclose unique or specialized investigative | ||||||
18 | techniques other than
those generally used and known or | ||||||
19 | disclose internal documents of
correctional agencies | ||||||
20 | related to detection, observation or investigation of
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21 | incidents of crime or misconduct, and disclosure would | ||||||
22 | result in demonstrable harm to the agency or public | ||||||
23 | body that is the recipient of the request;
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24 | (vi) endanger the life or physical safety of law | ||||||
25 | enforcement personnel
or any other person; or
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26 | (vii) obstruct an ongoing criminal investigation |
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1 | by the agency that is the recipient of the request.
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2 | (d-5) A law enforcement record created for law | ||||||
3 | enforcement purposes and contained in a shared electronic | ||||||
4 | record management system if the law enforcement agency that | ||||||
5 | is the recipient of the request did not create the record, | ||||||
6 | did not participate in or have a role in any of the events | ||||||
7 | which are the subject of the record, and only has access to | ||||||
8 | the record through the shared electronic record management | ||||||
9 | system. | ||||||
10 | (e) Records that relate to or affect the security of | ||||||
11 | correctional
institutions and detention facilities.
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12 | (e-5) Records requested by persons committed to the | ||||||
13 | Department of Corrections, Department of Human Services | ||||||
14 | Division of Mental Health, or a county jail if those | ||||||
15 | materials are available in the library of the correctional | ||||||
16 | institution or facility or jail where the inmate is | ||||||
17 | confined. | ||||||
18 | (e-6) Records requested by persons committed to the | ||||||
19 | Department of Corrections, Department of Human Services | ||||||
20 | Division of Mental Health, or a county jail if those | ||||||
21 | materials include records from staff members' personnel | ||||||
22 | files, staff rosters, or other staffing assignment | ||||||
23 | information. | ||||||
24 | (e-7) Records requested by persons committed to the | ||||||
25 | Department of Corrections or Department of Human Services | ||||||
26 | Division of Mental Health if those materials are available |
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1 | through an administrative request to the Department of | ||||||
2 | Corrections or Department of Human Services Division of | ||||||
3 | Mental Health. | ||||||
4 | (e-8) Records requested by a person committed to the | ||||||
5 | Department of Corrections, Department of Human Services | ||||||
6 | Division of Mental Health, or a county jail, the disclosure | ||||||
7 | of which would result in the risk of harm to any person or | ||||||
8 | the risk of an escape from a jail or correctional | ||||||
9 | institution or facility. | ||||||
10 | (e-9) Records requested by a person in a county jail or | ||||||
11 | committed to the Department of Corrections or Department of | ||||||
12 | Human Services Division of Mental Health, containing | ||||||
13 | personal information pertaining to the person's victim or | ||||||
14 | the victim's family, including, but not limited to, a | ||||||
15 | victim's home address, home telephone number, work or | ||||||
16 | school address, work telephone number, social security | ||||||
17 | number, or any other identifying information, except as may | ||||||
18 | be relevant to a requester's current or potential case or | ||||||
19 | claim. | ||||||
20 | (e-10) Law enforcement records of other persons | ||||||
21 | requested by a person committed to the Department of | ||||||
22 | Corrections, Department of Human Services Division of | ||||||
23 | Mental Health, or a county jail, including, but not limited | ||||||
24 | to, arrest and booking records, mug shots, and crime scene | ||||||
25 | photographs, except as these records may be relevant to the | ||||||
26 | requester's current or potential case or claim. |
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1 | (f) Preliminary drafts, notes, recommendations, | ||||||
2 | memoranda and other
records in which opinions are | ||||||
3 | expressed, or policies or actions are
formulated, except | ||||||
4 | that a specific record or relevant portion of a
record | ||||||
5 | shall not be exempt when the record is publicly cited
and | ||||||
6 | identified by the head of the public body. The exemption | ||||||
7 | provided in
this paragraph (f) extends to all those records | ||||||
8 | of officers and agencies
of the General Assembly that | ||||||
9 | pertain to the preparation of legislative
documents.
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10 | (g) Trade secrets and commercial or financial | ||||||
11 | information obtained from
a person or business where the | ||||||
12 | trade secrets or commercial or financial information are | ||||||
13 | furnished under a claim that they are
proprietary, | ||||||
14 | privileged or confidential, and that disclosure of the | ||||||
15 | trade
secrets or commercial or financial information would | ||||||
16 | cause competitive harm to the person or business, and only | ||||||
17 | insofar as the claim directly applies to the records | ||||||
18 | requested. | ||||||
19 | The information included under this exemption includes | ||||||
20 | all trade secrets and commercial or financial information | ||||||
21 | obtained by a public body, including a public pension fund, | ||||||
22 | from a private equity fund or a privately held company | ||||||
23 | within the investment portfolio of a private equity fund as | ||||||
24 | a result of either investing or evaluating a potential | ||||||
25 | investment of public funds in a private equity fund. The | ||||||
26 | exemption contained in this item does not apply to the |
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1 | aggregate financial performance information of a private | ||||||
2 | equity fund, nor to the identity of the fund's managers or | ||||||
3 | general partners. The exemption contained in this item does | ||||||
4 | not apply to the identity of a privately held company | ||||||
5 | within the investment portfolio of a private equity fund, | ||||||
6 | unless the disclosure of the identity of a privately held | ||||||
7 | company may cause competitive harm. | ||||||
8 | Nothing contained in this
paragraph (g) shall be | ||||||
9 | construed to prevent a person or business from
consenting | ||||||
10 | to disclosure.
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11 | (h) Proposals and bids for any contract, grant, or | ||||||
12 | agreement, including
information which if it were | ||||||
13 | disclosed would frustrate procurement or give
an advantage | ||||||
14 | to any person proposing to enter into a contractor | ||||||
15 | agreement
with the body, until an award or final selection | ||||||
16 | is made. Information
prepared by or for the body in | ||||||
17 | preparation of a bid solicitation shall be
exempt until an | ||||||
18 | award or final selection is made.
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19 | (i) Valuable formulae,
computer geographic systems,
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20 | designs, drawings and research data obtained or
produced by | ||||||
21 | any public body when disclosure could reasonably be | ||||||
22 | expected to
produce private gain or public loss.
The | ||||||
23 | exemption for "computer geographic systems" provided in | ||||||
24 | this paragraph
(i) does not extend to requests made by news | ||||||
25 | media as defined in Section 2 of
this Act when the | ||||||
26 | requested information is not otherwise exempt and the only
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1 | purpose of the request is to access and disseminate | ||||||
2 | information regarding the
health, safety, welfare, or | ||||||
3 | legal rights of the general public.
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4 | (j) The following information pertaining to | ||||||
5 | educational matters: | ||||||
6 | (i) test questions, scoring keys and other | ||||||
7 | examination data used to
administer an academic | ||||||
8 | examination;
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9 | (ii) information received by a primary or | ||||||
10 | secondary school, college, or university under its | ||||||
11 | procedures for the evaluation of faculty members by | ||||||
12 | their academic peers; | ||||||
13 | (iii) information concerning a school or | ||||||
14 | university's adjudication of student disciplinary | ||||||
15 | cases, but only to the extent that disclosure would | ||||||
16 | unavoidably reveal the identity of the student; and | ||||||
17 | (iv) course materials or research materials used | ||||||
18 | by faculty members. | ||||||
19 | (k) Architects' plans, engineers' technical | ||||||
20 | submissions, and
other
construction related technical | ||||||
21 | documents for
projects not constructed or developed in | ||||||
22 | whole or in part with public funds
and the same for | ||||||
23 | projects constructed or developed with public funds, | ||||||
24 | including but not limited to power generating and | ||||||
25 | distribution stations and other transmission and | ||||||
26 | distribution facilities, water treatment facilities, |
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1 | airport facilities, sport stadiums, convention centers, | ||||||
2 | and all government owned, operated, or occupied buildings, | ||||||
3 | but
only to the extent
that disclosure would compromise | ||||||
4 | security.
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5 | (l) Minutes of meetings of public bodies closed to the
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6 | public as provided in the Open Meetings Act until the | ||||||
7 | public body
makes the minutes available to the public under | ||||||
8 | Section 2.06 of the Open
Meetings Act.
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9 | (m) Communications between a public body and an | ||||||
10 | attorney or auditor
representing the public body that would | ||||||
11 | not be subject to discovery in
litigation, and materials | ||||||
12 | prepared or compiled by or for a public body in
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13 | anticipation of a criminal, civil or administrative | ||||||
14 | proceeding upon the
request of an attorney advising the | ||||||
15 | public body, and materials prepared or
compiled with | ||||||
16 | respect to internal audits of public bodies.
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17 | (n) Records relating to a public body's adjudication of | ||||||
18 | employee grievances or disciplinary cases; however, this | ||||||
19 | exemption shall not extend to the final outcome of cases in | ||||||
20 | which discipline is imposed.
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21 | (o) Administrative or technical information associated | ||||||
22 | with automated
data processing operations, including but | ||||||
23 | not limited to software,
operating protocols, computer | ||||||
24 | program abstracts, file layouts, source
listings, object | ||||||
25 | modules, load modules, user guides, documentation
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26 | pertaining to all logical and physical design of |
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1 | computerized systems,
employee manuals, and any other | ||||||
2 | information that, if disclosed, would
jeopardize the | ||||||
3 | security of the system or its data or the security of
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4 | materials exempt under this Section.
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5 | (p) Records relating to collective negotiating matters
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6 | between public bodies and their employees or | ||||||
7 | representatives, except that
any final contract or | ||||||
8 | agreement shall be subject to inspection and copying.
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9 | (q) Test questions, scoring keys, and other | ||||||
10 | examination data used to determine the qualifications of an | ||||||
11 | applicant for a license or employment.
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12 | (r) The records, documents, and information relating | ||||||
13 | to real estate
purchase negotiations until those | ||||||
14 | negotiations have been completed or
otherwise terminated. | ||||||
15 | With regard to a parcel involved in a pending or
actually | ||||||
16 | and reasonably contemplated eminent domain proceeding | ||||||
17 | under the Eminent Domain Act, records, documents and
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18 | information relating to that parcel shall be exempt except | ||||||
19 | as may be
allowed under discovery rules adopted by the | ||||||
20 | Illinois Supreme Court. The
records, documents and | ||||||
21 | information relating to a real estate sale shall be
exempt | ||||||
22 | until a sale is consummated.
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23 | (s) Any and all proprietary information and records | ||||||
24 | related to the
operation of an intergovernmental risk | ||||||
25 | management association or
self-insurance pool or jointly | ||||||
26 | self-administered health and accident
cooperative or pool.
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1 | Insurance or self insurance (including any | ||||||
2 | intergovernmental risk management association or self | ||||||
3 | insurance pool) claims, loss or risk management | ||||||
4 | information, records, data, advice or communications.
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5 | (t) Information contained in or related to | ||||||
6 | examination, operating, or
condition reports prepared by, | ||||||
7 | on behalf of, or for the use of a public
body responsible | ||||||
8 | for the regulation or supervision of financial
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9 | institutions or insurance companies, unless disclosure is | ||||||
10 | otherwise
required by State law.
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11 | (u) Information that would disclose
or might lead to | ||||||
12 | the disclosure of
secret or confidential information, | ||||||
13 | codes, algorithms, programs, or private
keys intended to be | ||||||
14 | used to create electronic or digital signatures under the
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15 | Electronic Commerce Security Act.
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16 | (v) Vulnerability assessments, security measures, and | ||||||
17 | response policies
or plans that are designed to identify, | ||||||
18 | prevent, or respond to potential
attacks upon a community's | ||||||
19 | population or systems, facilities, or installations,
the | ||||||
20 | destruction or contamination of which would constitute a | ||||||
21 | clear and present
danger to the health or safety of the | ||||||
22 | community, but only to the extent that
disclosure could | ||||||
23 | reasonably be expected to jeopardize the effectiveness of | ||||||
24 | the
measures or the safety of the personnel who implement | ||||||
25 | them or the public.
Information exempt under this item may | ||||||
26 | include such things as details
pertaining to the |
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1 | mobilization or deployment of personnel or equipment, to | ||||||
2 | the
operation of communication systems or protocols, or to | ||||||
3 | tactical operations.
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4 | (w) (Blank). | ||||||
5 | (x) Maps and other records regarding the location or | ||||||
6 | security of generation, transmission, distribution, | ||||||
7 | storage, gathering,
treatment, or switching facilities | ||||||
8 | owned by a utility, by a power generator, or by the | ||||||
9 | Illinois Power Agency.
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10 | (y) Information contained in or related to proposals, | ||||||
11 | bids, or negotiations related to electric power | ||||||
12 | procurement under Section 1-75 of the Illinois Power Agency | ||||||
13 | Act and Section 16-111.5 of the Public Utilities Act that | ||||||
14 | is determined to be confidential and proprietary by the | ||||||
15 | Illinois Power Agency or by the Illinois Commerce | ||||||
16 | Commission.
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17 | (z) Information about students exempted from | ||||||
18 | disclosure under Sections 10-20.38 or 34-18.29 of the | ||||||
19 | School Code, and information about undergraduate students | ||||||
20 | enrolled at an institution of higher education exempted | ||||||
21 | from disclosure under Section 25 of the Illinois Credit | ||||||
22 | Card Marketing Act of 2009. | ||||||
23 | (aa) Information the disclosure of which is
exempted | ||||||
24 | under the Viatical Settlements Act of 2009.
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25 | (bb) Records and information provided to a mortality | ||||||
26 | review team and records maintained by a mortality review |
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1 | team appointed under the Department of Juvenile Justice | ||||||
2 | Mortality Review Team Act. | ||||||
3 | (cc) Information regarding interments, entombments, or | ||||||
4 | inurnments of human remains that are submitted to the | ||||||
5 | Cemetery Oversight Database under the Cemetery Care Act or | ||||||
6 | the Cemetery Oversight Act, whichever is applicable. | ||||||
7 | (dd) Correspondence and records (i) that may not be | ||||||
8 | disclosed under Section 11-9 of the Illinois Public Aid | ||||||
9 | Code or (ii) that pertain to appeals under Section 11-8 of | ||||||
10 | the Illinois Public Aid Code. | ||||||
11 | (ee) The names, addresses, or other personal | ||||||
12 | information of persons who are minors and are also | ||||||
13 | participants and registrants in programs of park | ||||||
14 | districts, forest preserve districts, conservation | ||||||
15 | districts, recreation agencies, and special recreation | ||||||
16 | associations. | ||||||
17 | (ff) The names, addresses, or other personal | ||||||
18 | information of participants and registrants in programs of | ||||||
19 | park districts, forest preserve districts, conservation | ||||||
20 | districts, recreation agencies, and special recreation | ||||||
21 | associations where such programs are targeted primarily to | ||||||
22 | minors. | ||||||
23 | (gg) Confidential information described in Section | ||||||
24 | 1-100 of the Illinois Independent Tax Tribunal Act of 2012. | ||||||
25 | (hh) The report submitted to the State Board of | ||||||
26 | Education by the School Security and Standards Task Force |
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1 | under item (8) of subsection (d) of Section 2-3.160 of the | ||||||
2 | School Code and any information contained in that report. | ||||||
3 | (ii) Records requested by persons committed to or | ||||||
4 | detained by the Department of Human Services under the | ||||||
5 | Sexually Violent Persons Commitment Act or committed to the | ||||||
6 | Department of Corrections under the Sexually Dangerous | ||||||
7 | Persons Act if those materials: (i) are available in the | ||||||
8 | library of the facility where the individual is confined; | ||||||
9 | (ii) include records from staff members' personnel files, | ||||||
10 | staff rosters, or other staffing assignment information; | ||||||
11 | or (iii) are available through an administrative request to | ||||||
12 | the Department of Human Services or the Department of | ||||||
13 | Corrections. | ||||||
14 | (jj) Confidential information described in Section | ||||||
15 | 5-535 of the Civil Administrative Code of Illinois. | ||||||
16 | (kk) Records concerning the work of the threat | ||||||
17 | assessment team of a school district. | ||||||
18 | (1.5) Any information exempt from disclosure under the | ||||||
19 | Judicial Privacy Act shall be redacted from public records | ||||||
20 | prior to disclosure under this Act. | ||||||
21 | (2) A public record that is not in the possession of a | ||||||
22 | public body but is in the possession of a party with whom the | ||||||
23 | agency has contracted to perform a governmental function on | ||||||
24 | behalf of the public body, and that directly relates to the | ||||||
25 | governmental function and is not otherwise exempt under this | ||||||
26 | Act, shall be considered a public record of the public body, |
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1 | for purposes of this Act. | ||||||
2 | (3) This Section does not authorize withholding of | ||||||
3 | information or limit the
availability of records to the public, | ||||||
4 | except as stated in this Section or
otherwise provided in this | ||||||
5 | Act.
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6 | (Source: P.A. 99-298, eff. 8-6-15; 99-346, eff. 1-1-16; 99-642, | ||||||
7 | eff. 7-28-16; 100-26, eff. 8-4-17; 100-201, eff. 8-18-17; | ||||||
8 | 100-732, eff. 8-3-18.)
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9 | Section 10. The Innovation Development and Economy Act is | ||||||
10 | amended by changing Section 10 as follows:
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11 | (50 ILCS 470/10)
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12 | Sec. 10. Definitions. As used in this Act, the following | ||||||
13 | words and phrases shall have the following meanings unless a | ||||||
14 | different meaning clearly appears from the context: | ||||||
15 | "Base year" means the calendar year immediately prior to | ||||||
16 | the calendar year in which the STAR bond district is | ||||||
17 | established.
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18 | "Commence work" means the manifest commencement of actual | ||||||
19 | operations on the development site, such as, erecting a | ||||||
20 | building, general on-site and off-site grading and utility | ||||||
21 | installations, commencing design and construction | ||||||
22 | documentation, ordering lead-time materials, excavating the | ||||||
23 | ground to lay a foundation or a basement, or work of like | ||||||
24 | description which a reasonable person would recognize as being |
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1 | done with the intention and purpose to continue work until the | ||||||
2 | project is completed.
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3 | "County" means the county in which a proposed STAR bond | ||||||
4 | district is located.
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5 | "De minimis" means an amount less than 15% of the land area | ||||||
6 | within a STAR bond district.
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7 | "Department of Revenue" means the Department of Revenue of | ||||||
8 | the State of Illinois.
| ||||||
9 | "Destination user" means an owner, operator, licensee, | ||||||
10 | co-developer, subdeveloper, or tenant (i) that operates a | ||||||
11 | business within a STAR bond district that is a retail store | ||||||
12 | having at least 150,000 square feet of sales floor area; (ii) | ||||||
13 | that at the time of opening does not have another Illinois | ||||||
14 | location within a 70 mile radius; (iii) that has an annual | ||||||
15 | average of not less than 30% of customers who travel from at | ||||||
16 | least 75 miles away or from out-of-state, as demonstrated by | ||||||
17 | data from a comparable existing store or stores, or, if there | ||||||
18 | is no comparable existing store, as demonstrated by an economic | ||||||
19 | analysis that shows that the proposed retailer will have an | ||||||
20 | annual average of not less than 30% of customers who travel | ||||||
21 | from at least 75 miles away or from out-of-state; and (iv) that | ||||||
22 | makes an initial capital investment, including project costs | ||||||
23 | and other direct costs, of not less than $30,000,000 for such | ||||||
24 | retail store. | ||||||
25 | "Destination hotel" means a hotel (as that term is defined | ||||||
26 | in Section 2 of the Hotel Operators' Occupation Tax Act) |
| |||||||
| |||||||
1 | complex having at least 150 guest rooms and which also includes | ||||||
2 | a venue for entertainment attractions, rides, or other | ||||||
3 | activities oriented toward the entertainment and amusement of | ||||||
4 | its guests and other patrons. | ||||||
5 | "Developer" means any individual, corporation, trust, | ||||||
6 | estate, partnership, limited liability partnership, limited | ||||||
7 | liability company, or other entity. The term does not include a | ||||||
8 | not-for-profit entity, political subdivision, or other agency | ||||||
9 | or instrumentality of the State.
| ||||||
10 | "Director" means the Director of Revenue, who shall consult | ||||||
11 | with the Director of Commerce and Economic Opportunity in any | ||||||
12 | approvals or decisions required by the Director under this Act.
| ||||||
13 | "Economic impact study" means a study conducted by an | ||||||
14 | independent economist to project the financial benefit of the | ||||||
15 | proposed STAR bond project to the local, regional, and State | ||||||
16 | economies, consider the proposed adverse impacts on similar | ||||||
17 | projects and businesses, as well as municipalities within the | ||||||
18 | projected market area, and draw conclusions about the net | ||||||
19 | effect of the proposed STAR bond project on the local, | ||||||
20 | regional, and State economies. A copy of the economic impact | ||||||
21 | study shall be provided to the Director for review. | ||||||
22 | "Eligible area" means any improved or vacant area that (i) | ||||||
23 | is contiguous and is not, in the aggregate, less than 250 acres | ||||||
24 | nor more than 500 acres which must include only parcels of real | ||||||
25 | property directly and substantially benefited by the proposed | ||||||
26 | STAR bond district plan, (ii) is adjacent to a federal |
| |||||||
| |||||||
1 | interstate highway, (iii) is within one mile of 2 State | ||||||
2 | highways, (iv) is within one mile of an entertainment user, or | ||||||
3 | a major or minor league sports stadium or other similar | ||||||
4 | entertainment venue that had an initial capital investment of | ||||||
5 | at least $20,000,000, and (v) includes land that was previously | ||||||
6 | surface or strip mined. The area may be bisected by streets, | ||||||
7 | highways, roads, alleys, railways, bike paths, streams, | ||||||
8 | rivers, and other waterways and still be deemed contiguous. In | ||||||
9 | addition, in order to constitute an eligible area one of the | ||||||
10 | following requirements must be satisfied and all of which are | ||||||
11 | subject to the review and approval of the Director as provided | ||||||
12 | in subsection (d) of Section 15:
| ||||||
13 | (a) the governing body of the political subdivision | ||||||
14 | shall have determined that the area meets the requirements | ||||||
15 | of a "blighted area" as defined under the Tax Increment | ||||||
16 | Allocation Redevelopment Act;
or | ||||||
17 | (b) the governing body of the political subdivision | ||||||
18 | shall have determined that the area is a blighted area as | ||||||
19 | determined under the provisions of Section 11-74.3-5 of the | ||||||
20 | Illinois Municipal Code;
or | ||||||
21 | (c) the governing body of the political subdivision | ||||||
22 | shall make the following findings:
| ||||||
23 | (i) that the vacant portions of the area have | ||||||
24 | remained vacant for at least one year, or that any | ||||||
25 | building located on a vacant portion of the property | ||||||
26 | was demolished within the last year and that the |
| |||||||
| |||||||
1 | building would have qualified under item (ii) of this | ||||||
2 | subsection;
| ||||||
3 | (ii) if portions of the area are currently | ||||||
4 | developed, that the use, condition, and character of | ||||||
5 | the buildings on the property are not consistent with | ||||||
6 | the purposes set forth in Section 5;
| ||||||
7 | (iii) that the STAR bond district is expected to | ||||||
8 | create or retain job opportunities within the | ||||||
9 | political subdivision;
| ||||||
10 | (iv) that the STAR bond district will serve to | ||||||
11 | further the development of adjacent areas;
| ||||||
12 | (v) that without the availability of STAR bonds, | ||||||
13 | the projects described in the STAR bond district plan | ||||||
14 | would not be possible;
| ||||||
15 | (vi) that the master developer meets high | ||||||
16 | standards of creditworthiness and financial strength | ||||||
17 | as demonstrated by one or more of the following: (i) | ||||||
18 | corporate debenture ratings of BBB or higher by | ||||||
19 | Standard & Poor's Corporation or Baa or higher by | ||||||
20 | Moody's Investors Service, Inc.; (ii) a letter from a | ||||||
21 | financial institution with assets of $10,000,000 or | ||||||
22 | more attesting to the financial strength of the master | ||||||
23 | developer; or (iii) specific evidence of equity | ||||||
24 | financing for not less than 10% of the estimated total | ||||||
25 | STAR bond project costs;
| ||||||
26 | (vii) that the STAR bond district will strengthen |
| |||||||
| |||||||
1 | the commercial sector of the political subdivision;
| ||||||
2 | (viii) that the STAR bond district will enhance the | ||||||
3 | tax base of the political subdivision; and
| ||||||
4 | (ix) that the formation of a STAR bond district is | ||||||
5 | in the best interest of the political subdivision.
| ||||||
6 | "Entertainment user" means an owner, operator, licensee, | ||||||
7 | co-developer, subdeveloper, or tenant that operates a business | ||||||
8 | within a STAR bond district that has a primary use of providing | ||||||
9 | a venue for entertainment attractions, rides, or other | ||||||
10 | activities oriented toward the entertainment and amusement of | ||||||
11 | its patrons, occupies at least 20 acres of land in the STAR | ||||||
12 | bond district, and makes an initial capital investment, | ||||||
13 | including project costs and other direct and indirect costs, of | ||||||
14 | not less than $25,000,000 for that venue. | ||||||
15 | "Feasibility study" means a feasibility study as defined in | ||||||
16 | subsection (b) of Section 20.
| ||||||
17 | "Infrastructure" means the public improvements and private | ||||||
18 | improvements that serve the public purposes set forth in | ||||||
19 | Section 5 of this Act and that benefit the STAR bond district | ||||||
20 | or any STAR bond projects, including, but not limited to, | ||||||
21 | streets, drives and driveways, traffic and directional signs | ||||||
22 | and signals, parking lots and parking facilities, | ||||||
23 | interchanges, highways, sidewalks, bridges, underpasses and | ||||||
24 | overpasses, bike and walking trails, sanitary storm sewers and | ||||||
25 | lift stations, drainage conduits, channels, levees, canals, | ||||||
26 | storm water detention and retention facilities, utilities and |
| |||||||
| |||||||
1 | utility connections, water mains and extensions, and street and | ||||||
2 | parking lot lighting and connections. | ||||||
3 | "Local sales taxes" means any locally imposed taxes | ||||||
4 | received by a municipality, county, or other local governmental | ||||||
5 | entity arising from sales by retailers and servicemen within a | ||||||
6 | STAR bond district, including business district sales taxes and | ||||||
7 | STAR bond occupation taxes, and that portion of the net revenue | ||||||
8 | realized under the Retailers' Occupation Tax Act, the Use Tax | ||||||
9 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
10 | Act from transactions at places of business located within a | ||||||
11 | STAR bond district that is deposited into the Local Government | ||||||
12 | Tax Fund and the County and Mass Transit District Fund. For the | ||||||
13 | purpose of this Act, "local sales taxes" does not include (i) | ||||||
14 | any taxes authorized pursuant to the Local Mass Transit | ||||||
15 | District Act or the Metro-East Park and Recreation District Act | ||||||
16 | for so long as the applicable taxing district does not impose a | ||||||
17 | tax on real property, (ii) county school facility and resources | ||||||
18 | occupation taxes imposed pursuant to Section 5-1006.7 of the | ||||||
19 | Counties Code, or (iii) any taxes authorized under the Flood | ||||||
20 | Prevention District Act. | ||||||
21 | "Local sales tax increment" means, with respect to local | ||||||
22 | sales taxes administered by the Illinois Department of Revenue, | ||||||
23 | (i) all of the local sales tax paid by destination users, | ||||||
24 | destination hotels, and entertainment users that is in excess | ||||||
25 | of the local sales tax paid by destination users, destination | ||||||
26 | hotels, and entertainment users for the same month in the base |
| |||||||
| |||||||
1 | year, as determined by the Illinois Department of Revenue, (ii) | ||||||
2 | in the case of a municipality forming a STAR bond district that | ||||||
3 | is wholly within the corporate boundaries of the municipality | ||||||
4 | and in the case of a municipality and county forming a STAR | ||||||
5 | bond district that is only partially within such municipality, | ||||||
6 | that portion of the local sales tax paid by taxpayers that are | ||||||
7 | not destination users, destination hotels, or entertainment | ||||||
8 | users that is in excess of the local sales tax paid by | ||||||
9 | taxpayers that are not destination users, destination hotels, | ||||||
10 | or entertainment users for the same month in the base year, as | ||||||
11 | determined by the Illinois Department of Revenue, and (iii) in | ||||||
12 | the case of a county in which a STAR bond district is formed | ||||||
13 | that is wholly within a municipality, that portion of the local | ||||||
14 | sales tax paid by taxpayers that are not destination users, | ||||||
15 | destination hotels, or entertainment users that is in excess of | ||||||
16 | the local sales tax paid by taxpayers that are not destination | ||||||
17 | users, destination hotels, or entertainment users for the same | ||||||
18 | month in the base year, as determined by the Illinois | ||||||
19 | Department of Revenue, but only if the corporate authorities of | ||||||
20 | the county adopts an ordinance, and files a copy with the | ||||||
21 | Department within the same time frames as required for STAR | ||||||
22 | bond occupation taxes under Section 31, that designates the | ||||||
23 | taxes referenced in this clause (iii) as part of the local | ||||||
24 | sales tax increment under this Act. "Local sales tax increment" | ||||||
25 | means, with respect to local sales taxes administered by a | ||||||
26 | municipality, county, or other unit of local government, that |
| |||||||
| |||||||
1 | portion of the local sales tax that is in excess of the local | ||||||
2 | sales tax for the same month in the base year, as determined by | ||||||
3 | the respective municipality, county, or other unit of local | ||||||
4 | government. If any portion of local sales taxes are, at the | ||||||
5 | time of formation of a STAR bond district, already subject to | ||||||
6 | tax increment financing under the Tax Increment Allocation | ||||||
7 | Redevelopment Act, then the local sales tax increment for such | ||||||
8 | portion shall be frozen at the base year established in | ||||||
9 | accordance with this Act, and all future incremental increases | ||||||
10 | shall be included in the "local sales tax increment" under this | ||||||
11 | Act. Any party otherwise entitled to receipt of incremental | ||||||
12 | local sales tax revenues through an existing tax increment | ||||||
13 | financing district shall be entitled to continue to receive | ||||||
14 | such revenues up to the amount frozen in the base year. Nothing | ||||||
15 | in this Act shall affect the prior qualification of existing | ||||||
16 | redevelopment project costs incurred that are eligible for | ||||||
17 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
18 | Act. In such event, prior to approving a STAR bond district, | ||||||
19 | the political subdivision forming the STAR bond district shall | ||||||
20 | take such action as is necessary, including amending the | ||||||
21 | existing tax increment financing district redevelopment plan, | ||||||
22 | to carry out the provisions of this Act. The Illinois | ||||||
23 | Department of Revenue shall allocate the local sales tax | ||||||
24 | increment only if the local sales tax is administered by the | ||||||
25 | Department. | ||||||
26 | "Market study" means a study to determine the ability of |
| |||||||
| |||||||
1 | the proposed STAR bond project to gain market share locally and | ||||||
2 | regionally and to remain profitable past the term of repayment | ||||||
3 | of STAR bonds.
| ||||||
4 | "Master developer" means a developer cooperating with a | ||||||
5 | political subdivision to plan, develop, and implement a STAR | ||||||
6 | bond project plan for a STAR bond district. Subject to the | ||||||
7 | limitations of Section 25, the master developer may work with | ||||||
8 | and transfer certain development rights to other developers for | ||||||
9 | the purpose of implementing STAR bond project plans and | ||||||
10 | achieving the purposes of this Act. A master developer for a | ||||||
11 | STAR bond district shall be appointed by a political | ||||||
12 | subdivision in the resolution establishing the STAR bond | ||||||
13 | district, and the master developer must, at the time of | ||||||
14 | appointment, own or have control of, through purchase | ||||||
15 | agreements, option contracts, or other means, not less than 50% | ||||||
16 | of the acreage within the STAR bond district and the master | ||||||
17 | developer or its affiliate must have ownership or control on | ||||||
18 | June 1, 2010. | ||||||
19 | "Master development agreement" means an agreement between | ||||||
20 | the master developer and the political subdivision to govern a | ||||||
21 | STAR bond district and any STAR bond projects.
| ||||||
22 | "Municipality" means the city, village, or incorporated | ||||||
23 | town in which a proposed STAR bond district is located.
| ||||||
24 | "Pledged STAR revenues" means those sales tax and revenues | ||||||
25 | and other sources of funds pledged to pay debt service on STAR | ||||||
26 | bonds or to pay project costs pursuant to Section 30. |
| |||||||
| |||||||
1 | Notwithstanding any provision to the contrary, the following | ||||||
2 | revenues shall not constitute pledged STAR revenues or be | ||||||
3 | available to pay principal and interest on STAR bonds: any | ||||||
4 | State sales tax increment or local sales tax increment from a | ||||||
5 | retail entity initiating operations in a STAR bond district | ||||||
6 | while terminating operations at another Illinois location | ||||||
7 | within 25 miles of the STAR bond district. For purposes of this | ||||||
8 | paragraph, "terminating operations" means a closing of a retail | ||||||
9 | operation that is directly related to the opening of the same | ||||||
10 | operation or like retail entity owned or operated by more than | ||||||
11 | 50% of the original ownership in a STAR bond district within | ||||||
12 | one year before or after initiating operations in the STAR bond | ||||||
13 | district, but it does not mean closing an operation for reasons | ||||||
14 | beyond the control of the retail entity, as documented by the | ||||||
15 | retail entity, subject to a reasonable finding by the | ||||||
16 | municipality (or county if such retail operation is not located | ||||||
17 | within a municipality) in which the terminated operations were | ||||||
18 | located that the closed location contained inadequate space, | ||||||
19 | had become economically obsolete, or was no longer a viable | ||||||
20 | location for the retailer or serviceman. | ||||||
21 | "Political subdivision" means a municipality or county | ||||||
22 | which undertakes to establish a STAR bond district pursuant to | ||||||
23 | the provisions of this Act. | ||||||
24 | "Project costs" means and includes the sum total of all | ||||||
25 | costs incurred or estimated to be incurred on or following the | ||||||
26 | date of establishment of a STAR bond district that are |
| |||||||
| |||||||
1 | reasonable or necessary to implement a STAR bond district plan | ||||||
2 | or any STAR bond project plans, or both, including costs | ||||||
3 | incurred for public improvements and private improvements that | ||||||
4 | serve the public purposes set forth in Section 5 of this Act. | ||||||
5 | Such costs include without limitation the following: | ||||||
6 | (a) costs of studies, surveys, development of plans and | ||||||
7 | specifications, formation, implementation, and | ||||||
8 | administration of a STAR bond district, STAR bond district | ||||||
9 | plan, any STAR bond projects, or any STAR bond project | ||||||
10 | plans, including, but not limited to, staff and | ||||||
11 | professional service costs for architectural, engineering, | ||||||
12 | legal, financial, planning, or other services, provided | ||||||
13 | however that no charges for professional services may be | ||||||
14 | based on a percentage of the tax increment collected and no | ||||||
15 | contracts for professional services, excluding | ||||||
16 | architectural and engineering services, may be entered | ||||||
17 | into if the terms of the contract extend beyond a period of | ||||||
18 | 3 years; | ||||||
19 | (b) property assembly costs, including, but not | ||||||
20 | limited to, acquisition of land and other real property or | ||||||
21 | rights or interests therein, located within the boundaries | ||||||
22 | of a STAR bond district, demolition of buildings, site | ||||||
23 | preparation, site improvements that serve as an engineered | ||||||
24 | barrier addressing ground level or below ground | ||||||
25 | environmental contamination, including, but not limited | ||||||
26 | to, parking lots and other concrete or asphalt barriers, |
| |||||||
| |||||||
1 | the clearing and grading of land, and importing additional | ||||||
2 | soil and fill materials, or removal of soil and fill | ||||||
3 | materials from the site; | ||||||
4 | (c) subject to paragraph (d), costs of buildings and | ||||||
5 | other vertical improvements that are located within the | ||||||
6 | boundaries of a STAR bond district and owned by a political | ||||||
7 | subdivision or other public entity, including without | ||||||
8 | limitation police and fire stations, educational | ||||||
9 | facilities, and public restrooms and rest areas; | ||||||
10 | (c-1) costs of buildings and other vertical | ||||||
11 | improvements that are located within the boundaries of a | ||||||
12 | STAR bond district and owned by a destination user or | ||||||
13 | destination hotel; except that only 2 destination users in | ||||||
14 | a STAR bond district and one destination hotel are eligible | ||||||
15 | to include the cost of those vertical improvements as | ||||||
16 | project costs; | ||||||
17 | (c-5) costs of buildings; rides and attractions, which | ||||||
18 | include carousels, slides, roller coasters, displays, | ||||||
19 | models, towers, works of art, and similar theme and | ||||||
20 | amusement park improvements; and other vertical | ||||||
21 | improvements that are located within the boundaries of a | ||||||
22 | STAR bond district and owned by an entertainment user; | ||||||
23 | except that only one entertainment user in a STAR bond | ||||||
24 | district is eligible to include the cost of those vertical | ||||||
25 | improvements as project costs; | ||||||
26 | (d) costs of the design and construction of |
| |||||||
| |||||||
1 | infrastructure and public works located within the | ||||||
2 | boundaries of a STAR bond district that are reasonable or | ||||||
3 | necessary to implement a STAR bond district plan or any | ||||||
4 | STAR bond project plans, or both, except that project costs | ||||||
5 | shall not include the cost of constructing a new municipal | ||||||
6 | public building principally used to provide offices, | ||||||
7 | storage space, or conference facilities or vehicle | ||||||
8 | storage, maintenance, or repair for administrative, public | ||||||
9 | safety, or public works personnel and that is not intended | ||||||
10 | to replace an existing public building unless the political | ||||||
11 | subdivision makes a reasonable determination in a STAR bond | ||||||
12 | district plan or any STAR bond project plans, supported by | ||||||
13 | information that provides the basis for that | ||||||
14 | determination, that the new municipal building is required | ||||||
15 | to meet an increase in the need for public safety purposes | ||||||
16 | anticipated to result from the implementation of the STAR | ||||||
17 | bond district plan or any STAR bond project plans; | ||||||
18 | (e) costs of the design and construction of the | ||||||
19 | following improvements located outside the boundaries of a | ||||||
20 | STAR bond district, provided that the costs are essential | ||||||
21 | to further the purpose and development of a STAR bond | ||||||
22 | district plan and either (i) part of and connected to | ||||||
23 | sewer, water, or utility service lines that physically | ||||||
24 | connect to the STAR bond district or (ii) significant | ||||||
25 | improvements for adjacent offsite highways, streets, | ||||||
26 | roadways, and interchanges that are approved by the |
| |||||||
| |||||||
1 | Illinois Department of Transportation. No other cost of | ||||||
2 | infrastructure and public works improvements located | ||||||
3 | outside the boundaries of a STAR bond district may be | ||||||
4 | deemed project costs; | ||||||
5 | (f) costs of job training and retraining projects, | ||||||
6 | including the cost of "welfare to work" programs | ||||||
7 | implemented by businesses located within a STAR bond | ||||||
8 | district; | ||||||
9 | (g) financing costs, including, but not limited to, all | ||||||
10 | necessary and incidental expenses related to the issuance | ||||||
11 | of obligations and which may include payment of interest on | ||||||
12 | any obligations issued hereunder including interest | ||||||
13 | accruing during the estimated period of construction of any | ||||||
14 | improvements in a STAR bond district or any STAR bond | ||||||
15 | projects for which such obligations are issued and for not | ||||||
16 | exceeding 36 months thereafter and including reasonable | ||||||
17 | reserves related thereto; | ||||||
18 | (h) to the extent the political subdivision by written | ||||||
19 | agreement accepts and approves the same, all or a portion | ||||||
20 | of a taxing district's capital costs resulting from a STAR | ||||||
21 | bond district or STAR bond projects necessarily incurred or | ||||||
22 | to be incurred within a taxing district in furtherance of | ||||||
23 | the objectives of a STAR bond district plan or STAR bond | ||||||
24 | project plans; | ||||||
25 | (i) interest cost incurred by a developer for project | ||||||
26 | costs related to the acquisition, formation, |
| |||||||
| |||||||
1 | implementation, development, construction, and | ||||||
2 | administration of a STAR bond district, STAR bond district | ||||||
3 | plan, STAR bond projects, or any STAR bond project plans | ||||||
4 | provided that: | ||||||
5 | (i) payment of such costs in any one year may not | ||||||
6 | exceed 30% of the annual interest costs incurred by the | ||||||
7 | developer with regard to the STAR bond district or any | ||||||
8 | STAR bond projects during that year; and | ||||||
9 | (ii) the total of such interest payments paid | ||||||
10 | pursuant to this Act may not exceed 30% of the total | ||||||
11 | cost paid or incurred by the developer for a STAR bond | ||||||
12 | district or STAR bond projects, plus project costs, | ||||||
13 | excluding any property assembly costs incurred by a | ||||||
14 | political subdivision pursuant to this Act; | ||||||
15 | (j) costs of common areas located within the boundaries | ||||||
16 | of a STAR bond district; | ||||||
17 | (k) costs of landscaping and plantings, retaining | ||||||
18 | walls and fences, man-made lakes and ponds, shelters, | ||||||
19 | benches, lighting, and similar amenities located within | ||||||
20 | the boundaries of a STAR bond district; | ||||||
21 | (l) costs of mounted building signs, site monument, and | ||||||
22 | pylon signs located within the boundaries of a STAR bond | ||||||
23 | district; or | ||||||
24 | (m) if included in the STAR bond district plan and | ||||||
25 | approved in writing by the Director, salaries or a portion | ||||||
26 | of salaries for local government employees to the extent |
| |||||||
| |||||||
1 | the same are directly attributable to the work of such | ||||||
2 | employees on the establishment and management of a STAR | ||||||
3 | bond district or any STAR bond projects. | ||||||
4 | Except as specified in items (a) through (m), "project | ||||||
5 | costs" shall not include: | ||||||
6 | (i) the cost of construction of buildings that are | ||||||
7 | privately owned or owned by a municipality and leased to a | ||||||
8 | developer or retail user for non-entertainment retail | ||||||
9 | uses; | ||||||
10 | (ii) moving expenses for employees of the businesses | ||||||
11 | locating within the STAR bond district; | ||||||
12 | (iii) property taxes for property located in the STAR | ||||||
13 | bond district; | ||||||
14 | (iv) lobbying costs; and | ||||||
15 | (v) general overhead or administrative costs of the | ||||||
16 | political subdivision that would still have been incurred | ||||||
17 | by the political subdivision if the political subdivision | ||||||
18 | had not established a STAR bond district. | ||||||
19 | "Project development agreement" means any one or more | ||||||
20 | agreements, including any amendments thereto, between a master | ||||||
21 | developer and any co-developer or subdeveloper in connection | ||||||
22 | with a STAR bond project, which project development agreement | ||||||
23 | may include the political subdivision as a party.
| ||||||
24 | "Projected market area" means any area within the State in | ||||||
25 | which a STAR bond district or STAR bond project is projected to | ||||||
26 | have a significant fiscal or market impact as determined by the |
| |||||||
| |||||||
1 | Director.
| ||||||
2 | "Resolution" means a resolution, order, ordinance, or | ||||||
3 | other appropriate form of legislative action of a political | ||||||
4 | subdivision or other applicable public entity approved by a | ||||||
5 | vote of a majority of a quorum at a meeting of the governing | ||||||
6 | body of the political subdivision or applicable public entity.
| ||||||
7 | "STAR bond" means a sales tax and revenue bond, note, or | ||||||
8 | other obligation payable from pledged STAR revenues and issued | ||||||
9 | by a political subdivision, the proceeds of which shall be used | ||||||
10 | only to pay project costs as defined in this Act.
| ||||||
11 | "STAR bond district" means the specific area declared to be | ||||||
12 | an eligible area as determined by the political subdivision, | ||||||
13 | and approved by the Director, in which the political | ||||||
14 | subdivision may develop one or more STAR bond projects.
| ||||||
15 | "STAR bond district plan" means the preliminary or | ||||||
16 | conceptual plan that generally identifies the proposed STAR | ||||||
17 | bond project areas and identifies in a general manner the | ||||||
18 | buildings, facilities, and improvements to be constructed or | ||||||
19 | improved in each STAR bond project area.
| ||||||
20 | "STAR bond project" means a project within a STAR bond | ||||||
21 | district which is approved pursuant to Section 20.
| ||||||
22 | "STAR bond project area" means the geographic area within a | ||||||
23 | STAR bond district in which there may be one or more STAR bond | ||||||
24 | projects.
| ||||||
25 | "STAR bond project plan" means the written plan adopted by | ||||||
26 | a political subdivision for the development of a STAR bond |
| |||||||
| |||||||
1 | project in a STAR bond district; the plan may include, but is | ||||||
2 | not limited to, (i) project costs incurred prior to the date of | ||||||
3 | the STAR bond project plan and estimated future STAR bond | ||||||
4 | project costs, (ii) proposed sources of funds to pay those | ||||||
5 | costs, (iii) the nature and estimated term of any obligations | ||||||
6 | to be issued by the political subdivision to pay those costs, | ||||||
7 | (iv) the most recent equalized assessed valuation of the STAR | ||||||
8 | bond project area, (v) an estimate of the equalized assessed | ||||||
9 | valuation of the STAR bond district or applicable project area | ||||||
10 | after completion of a STAR bond project, (vi) a general | ||||||
11 | description of the types of any known or proposed developers, | ||||||
12 | users, or tenants of the STAR bond project or projects included | ||||||
13 | in the plan, (vii) a general description of the type, | ||||||
14 | structure, and character of the property or facilities to be | ||||||
15 | developed or improved, (viii) a description of the general land | ||||||
16 | uses to apply to the STAR bond project, and (ix) a general | ||||||
17 | description or an estimate of the type, class, and number of | ||||||
18 | employees to be employed in the operation of the STAR bond | ||||||
19 | project.
| ||||||
20 | "State sales tax" means all of the net revenue realized | ||||||
21 | under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
22 | Service Use Tax Act, and the Service Occupation Tax Act from | ||||||
23 | transactions at places of business located within a STAR bond | ||||||
24 | district, excluding that portion of the net revenue realized | ||||||
25 | under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
26 | Service Use Tax Act, and the Service Occupation Tax Act from |
| |||||||
| |||||||
1 | transactions at places of business located within a STAR bond | ||||||
2 | district that is deposited into the Local Government Tax Fund | ||||||
3 | and the County and Mass Transit District Fund. | ||||||
4 | "State sales tax increment" means (i) 100% of that portion | ||||||
5 | of the State sales tax that is in excess of the State sales tax | ||||||
6 | for the same month in the base year, as determined by the | ||||||
7 | Department of Revenue, from transactions at up to 2 destination | ||||||
8 | users, one destination hotel, and one entertainment user | ||||||
9 | located within a STAR bond district, which destination users, | ||||||
10 | destination hotel, and entertainment user shall be designated | ||||||
11 | by the master developer and approved by the political | ||||||
12 | subdivision and the Director in conjunction with the applicable | ||||||
13 | STAR bond project approval, and (ii) 25% of that portion of the | ||||||
14 | State sales tax that is in excess of the State sales tax for | ||||||
15 | the same month in the base year, as determined by the | ||||||
16 | Department of Revenue, from all other transactions within a | ||||||
17 | STAR bond district. If any portion of State sales taxes are, at | ||||||
18 | the time of formation of a STAR bond district, already subject | ||||||
19 | to tax increment financing under the Tax Increment Allocation | ||||||
20 | Redevelopment Act, then the State sales tax increment for such | ||||||
21 | portion shall be frozen at the base year established in | ||||||
22 | accordance with this Act, and all future incremental increases | ||||||
23 | shall be included in the State sales tax increment under this | ||||||
24 | Act. Any party otherwise entitled to receipt of incremental | ||||||
25 | State sales tax revenues through an existing tax increment | ||||||
26 | financing district shall be entitled to continue to receive |
| |||||||
| |||||||
1 | such revenues up to the amount frozen in the base year. Nothing | ||||||
2 | in this Act shall affect the prior qualification of existing | ||||||
3 | redevelopment project costs incurred that are eligible for | ||||||
4 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
5 | Act. In such event, prior to approving a STAR bond district, | ||||||
6 | the political subdivision forming the STAR bond district shall | ||||||
7 | take such action as is necessary, including amending the | ||||||
8 | existing tax increment financing district redevelopment plan, | ||||||
9 | to carry out the provisions of this Act. | ||||||
10 | "Substantial change" means a change wherein the proposed | ||||||
11 | STAR bond project plan differs substantially in size, scope, or | ||||||
12 | use from the approved STAR bond district plan or STAR bond | ||||||
13 | project plan.
| ||||||
14 | "Taxpayer" means an individual, partnership, corporation, | ||||||
15 | limited liability company, trust, estate, or other entity that | ||||||
16 | is subject to the Illinois Income Tax Act.
| ||||||
17 | "Total development costs" means the aggregate public and | ||||||
18 | private investment in a STAR bond district, including project | ||||||
19 | costs and other direct and indirect costs related to the | ||||||
20 | development of the STAR bond district. | ||||||
21 | "Traditional retail use" means the operation of a business | ||||||
22 | that derives at least 90% of its annual gross revenue from | ||||||
23 | sales at retail, as that phrase is defined by Section 1 of the | ||||||
24 | Retailers' Occupation Tax Act, but does not include the | ||||||
25 | operations of destination users, entertainment users, | ||||||
26 | restaurants, hotels, retail uses within hotels, or any other |
| |||||||
| |||||||
1 | non-retail uses. | ||||||
2 | "Vacant" means that portion of the land in a proposed STAR | ||||||
3 | bond district that is not occupied by a building, facility, or | ||||||
4 | other vertical improvement.
| ||||||
5 | (Source: P.A. 99-642, eff. 7-28-16.)
| ||||||
6 | Section 15. The Counties Code is amended by changing | ||||||
7 | Section 5-1006.7 as follows:
| ||||||
8 | (55 ILCS 5/5-1006.7) | ||||||
9 | Sec. 5-1006.7. School facility and resources occupation | ||||||
10 | taxes. | ||||||
11 | (a) In any county, a tax shall be imposed upon all persons | ||||||
12 | engaged in the business of selling tangible personal property, | ||||||
13 | other than personal property titled or registered with an | ||||||
14 | agency of this State's government, at retail in the county on | ||||||
15 | the gross receipts from the sales made in the course of | ||||||
16 | business to provide revenue to be used exclusively (i) for | ||||||
17 | school facility purposes , (ii) school resource officers and | ||||||
18 | mental health professionals, or (iii) school facility | ||||||
19 | purposes, school resource officers, and mental health | ||||||
20 | professionals if a proposition for the tax has been submitted | ||||||
21 | to the electors of that county and approved by a majority of | ||||||
22 | those voting on the question as provided in subsection (c). The | ||||||
23 | tax under this Section shall be imposed only in one-quarter | ||||||
24 | percent increments and may not exceed 1%. |
| |||||||
| |||||||
1 | This additional tax may not be imposed on tangible personal | ||||||
2 | property taxed at the 1% rate under the Retailers' Occupation | ||||||
3 | Tax Act.
The Department of Revenue has full power to administer | ||||||
4 | and enforce this subsection, to collect all taxes and penalties | ||||||
5 | due under this subsection, to dispose of taxes and penalties so | ||||||
6 | collected in the manner provided in this subsection, and to | ||||||
7 | determine all rights to credit memoranda arising on account of | ||||||
8 | the erroneous payment of a tax or penalty under this | ||||||
9 | subsection. The Department shall deposit all taxes and | ||||||
10 | penalties collected under this subsection into a special fund | ||||||
11 | created for that purpose. | ||||||
12 | In the administration of and compliance with this | ||||||
13 | subsection, the Department and persons who are subject to this | ||||||
14 | subsection (i) have the same rights, remedies, privileges, | ||||||
15 | immunities, powers, and duties, (ii) are subject to the same | ||||||
16 | conditions, restrictions, limitations, penalties, and | ||||||
17 | definitions of terms, and (iii) shall employ the same modes of | ||||||
18 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
19 | 2-70 (in respect to all provisions contained in those Sections | ||||||
20 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
21 | to the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
22 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
23 | 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation | ||||||
24 | Tax Act and all provisions of the Uniform Penalty and Interest | ||||||
25 | Act as if those provisions were set forth in this subsection. | ||||||
26 | The certificate of registration that is issued by the |
| |||||||
| |||||||
1 | Department to a retailer under the Retailers' Occupation Tax | ||||||
2 | Act permits the retailer to engage in a business that is | ||||||
3 | taxable without registering separately with the Department | ||||||
4 | under an ordinance or resolution under this subsection. | ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted in this subsection may reimburse themselves for their | ||||||
7 | seller's tax liability by separately stating that tax as an | ||||||
8 | additional charge, which may be stated in combination, in a | ||||||
9 | single amount, with State tax that sellers are required to | ||||||
10 | collect under the Use Tax Act, pursuant to any bracketed | ||||||
11 | schedules set forth by the Department. | ||||||
12 | (b) If a tax has been imposed under subsection (a), then a | ||||||
13 | service occupation tax must also be imposed at the same rate | ||||||
14 | upon all persons engaged, in the county, in the business of | ||||||
15 | making sales of service, who, as an incident to making those | ||||||
16 | sales of service, transfer tangible personal property within | ||||||
17 | the county as an incident to a sale of service. | ||||||
18 | This tax may not be imposed on tangible personal property | ||||||
19 | taxed at the 1% rate under the Service Occupation Tax Act. | ||||||
20 | The tax imposed under this subsection and all civil | ||||||
21 | penalties that may be assessed as an incident thereof shall be | ||||||
22 | collected and enforced by the Department and deposited into a | ||||||
23 | special fund created for that purpose. The Department has full | ||||||
24 | power to administer and enforce this subsection, to collect all | ||||||
25 | taxes and penalties due under this subsection, to dispose of | ||||||
26 | taxes and penalties so collected in the manner provided in this |
| |||||||
| |||||||
1 | subsection, and to determine all rights to credit memoranda | ||||||
2 | arising on account of the erroneous payment of a tax or penalty | ||||||
3 | under this subsection. | ||||||
4 | In the administration of and compliance with this | ||||||
5 | subsection, the Department and persons who are subject to this | ||||||
6 | subsection shall (i) have the same rights, remedies, | ||||||
7 | privileges, immunities, powers and duties, (ii) be subject to | ||||||
8 | the same conditions, restrictions, limitations, penalties and | ||||||
9 | definition of terms, and (iii) employ the same modes of | ||||||
10 | procedure as are set forth in Sections 2 (except that that | ||||||
11 | reference to State in the definition of supplier maintaining a | ||||||
12 | place of business in this State means the county), 2a through | ||||||
13 | 2d, 3 through 3-50 (in respect to all provisions contained in | ||||||
14 | those Sections other than the State rate of tax), 4 (except | ||||||
15 | that the reference to the State shall be to the county), 5, 7, | ||||||
16 | 8 (except that the jurisdiction to which the tax is a debt to | ||||||
17 | the extent indicated in that Section 8 is the county), 9 | ||||||
18 | (except as to the disposition of taxes and penalties | ||||||
19 | collected), 10, 11, 12 (except the reference therein to Section | ||||||
20 | 2b of the Retailers' Occupation Tax Act), 13 (except that any | ||||||
21 | reference to the State means the county), Section 15, 16, 17, | ||||||
22 | 18, 19, and 20 of the Service Occupation Tax Act and all | ||||||
23 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
24 | if those provisions were set forth herein. | ||||||
25 | Persons subject to any tax imposed under the authority | ||||||
26 | granted in this subsection may reimburse themselves for their |
| |||||||
| |||||||
1 | serviceman's tax liability by separately stating the tax as an | ||||||
2 | additional charge, which may be stated in combination, in a | ||||||
3 | single amount, with State tax that servicemen are authorized to | ||||||
4 | collect under the Service Use Tax Act, pursuant to any | ||||||
5 | bracketed schedules set forth by the Department. | ||||||
6 | (c) The tax under this Section may not be imposed until the | ||||||
7 | question of imposing the tax has been submitted to the electors | ||||||
8 | of the county at a regular election and approved by a majority | ||||||
9 | of the electors voting on the question. For all regular | ||||||
10 | elections held prior to August 23, 2011 (the effective date of | ||||||
11 | Public Act 97-542), upon a resolution by the county board or a | ||||||
12 | resolution by school district boards that represent at least | ||||||
13 | 51% of the student enrollment within the county, the county | ||||||
14 | board must certify the question to the proper election | ||||||
15 | authority in accordance with the Election Code. | ||||||
16 | For all regular elections held prior to August 23, 2011 | ||||||
17 | (the effective date of Public Act 97-542), the election | ||||||
18 | authority must submit the question in substantially the | ||||||
19 | following form: | ||||||
20 | Shall (name of county) be authorized to impose a | ||||||
21 | retailers' occupation tax and a service occupation tax | ||||||
22 | (commonly referred to as a "sales tax") at a rate of | ||||||
23 | (insert rate) to be used exclusively for school facility | ||||||
24 | purposes? | ||||||
25 | The election authority must record the votes as "Yes" or "No". | ||||||
26 | If a majority of the electors voting on the question vote |
| |||||||
| |||||||
1 | in the affirmative, then the county may, thereafter, impose the | ||||||
2 | tax. | ||||||
3 | For all regular elections held on or after August 23, 2011 | ||||||
4 | (the effective date of Public Act 97-542), the regional | ||||||
5 | superintendent of schools for the county must, upon receipt of | ||||||
6 | a resolution or resolutions of school district boards that | ||||||
7 | represent more than 50% of the student enrollment within the | ||||||
8 | county, certify the question to the proper election authority | ||||||
9 | for submission to the electors of the county at the next | ||||||
10 | regular election at which the question lawfully may be | ||||||
11 | submitted to the electors, all in accordance with the Election | ||||||
12 | Code. | ||||||
13 | For all regular elections held on or after August 23, 2011 | ||||||
14 | (the effective date of Public Act 97-542) and before the | ||||||
15 | effective date of this amendatory Act of the 101st General | ||||||
16 | Assembly , the election authority must submit the question in | ||||||
17 | substantially the following form: | ||||||
18 | Shall a retailers' occupation tax and a service | ||||||
19 | occupation tax (commonly referred to as a "sales tax") be | ||||||
20 | imposed in (name of county) at a rate of (insert rate) to | ||||||
21 | be used exclusively for school facility purposes? | ||||||
22 | The election authority must record the votes as "Yes" or "No". | ||||||
23 | If a majority of the electors voting on the question vote | ||||||
24 | in the affirmative, then the tax shall be imposed at the rate | ||||||
25 | set forth in the question. | ||||||
26 | For all regular elections held on or after the effective |
| |||||||
| |||||||
1 | date of this amendatory Act of the 101st General Assembly, the | ||||||
2 | election authority must submit the question as follows: | ||||||
3 | (1) If the referendum is to expand the use of revenues | ||||||
4 | from a currently imposed tax exclusively for school | ||||||
5 | facility purposes to include school resource officers and | ||||||
6 | mental health professionals, the question shall be in | ||||||
7 | substantially the following form: | ||||||
8 | In addition to school facility purposes, shall | ||||||
9 | (name of county) school districts be authorized to use | ||||||
10 | revenues from the tax commonly referred to as the | ||||||
11 | school facility sales tax that is currently imposed in | ||||||
12 | (name of county) at a rate of (insert rate) for school | ||||||
13 | resource officers and mental health professionals? | ||||||
14 | (2) If the referendum is to increase the rate of a tax | ||||||
15 | currently imposed exclusively for school facility purposes | ||||||
16 | at less than 1% and dedicate the additional revenues for | ||||||
17 | school resource officers and mental health professionals, | ||||||
18 | the question shall be in substantially the following form: | ||||||
19 | Shall the tax commonly referred to as the school | ||||||
20 | facility sales tax that is currently imposed in (name | ||||||
21 | of county) at the rate of (insert rate) be increased to | ||||||
22 | a rate of (insert rate) with the additional revenues | ||||||
23 | used exclusively for school resource officers and | ||||||
24 | mental health professionals? | ||||||
25 | (3) If the referendum is to impose a tax in a county | ||||||
26 | that has not previously imposed a tax under this Section |
| |||||||
| |||||||
1 | exclusively for school facility purposes, the question | ||||||
2 | shall be in substantially the following form: | ||||||
3 | Shall a retailers' occupation tax and a service | ||||||
4 | occupation tax (commonly referred to as a sales tax) be | ||||||
5 | imposed in (name of county) at a rate of (insert rate) | ||||||
6 | to be used exclusively for school facility purposes? | ||||||
7 | (4) If the referendum is to impose a tax in a county | ||||||
8 | that has not previously imposed a tax under this Section | ||||||
9 | exclusively for school resource officers and mental health | ||||||
10 | professionals, the question shall be in substantially the | ||||||
11 | following form: | ||||||
12 | Shall a retailers' occupation tax and a service | ||||||
13 | occupation tax (commonly referred to as a sales tax) be | ||||||
14 | imposed in (name of county) at a rate of (insert rate) | ||||||
15 | to be used exclusively for school resource officers and | ||||||
16 | mental health professionals? | ||||||
17 | (5) If the referendum is to impose a tax in a county | ||||||
18 | that has not previously imposed a tax under this Section | ||||||
19 | exclusively for school facility purposes, school resource | ||||||
20 | officers, and mental health professionals, the question | ||||||
21 | shall be in substantially the following form: | ||||||
22 | Shall a retailers' occupation tax and a service | ||||||
23 | occupation tax (commonly referred to as a sales tax) be | ||||||
24 | imposed in (name of county) at a rate of (insert rate) | ||||||
25 | to be used exclusively for school facility purposes, | ||||||
26 | school resource officers, and mental health |
| |||||||
| |||||||
1 | professionals? | ||||||
2 | The election authority must record the votes as "Yes" or | ||||||
3 | "No". | ||||||
4 | If a majority of the electors voting on the question vote | ||||||
5 | in the affirmative, then the tax shall be imposed at the rate | ||||||
6 | set forth in the question. | ||||||
7 | For the purposes of this subsection (c), "enrollment" means | ||||||
8 | the head count of the students residing in the county on the | ||||||
9 | last school day of September of each year, which must be | ||||||
10 | reported on the Illinois State Board of Education Public School | ||||||
11 | Fall Enrollment/Housing Report.
| ||||||
12 | (d) The Department shall immediately pay over to the State | ||||||
13 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
14 | collected under this Section to be deposited into the School | ||||||
15 | Facility Occupation Tax Fund, which shall be an unappropriated | ||||||
16 | trust fund held outside the State treasury. | ||||||
17 | On or before the 25th day of each calendar month, the | ||||||
18 | Department shall prepare and certify to the Comptroller the | ||||||
19 | disbursement of stated sums of money to the regional | ||||||
20 | superintendents of schools in counties from which retailers or | ||||||
21 | servicemen have paid taxes or penalties to the Department | ||||||
22 | during the second preceding calendar month. The amount to be | ||||||
23 | paid to each regional superintendent of schools and disbursed | ||||||
24 | to him or her in accordance with Section 3-14.31 of the School | ||||||
25 | Code, is equal to the amount (not including credit memoranda) | ||||||
26 | collected from the county under this Section during the second |
| |||||||
| |||||||
1 | preceding calendar month by the Department, (i) less 2% of that | ||||||
2 | amount, which shall be deposited into the Tax Compliance and | ||||||
3 | Administration Fund and shall be used by the Department, | ||||||
4 | subject to appropriation, to cover the costs of the Department | ||||||
5 | in administering and enforcing the provisions of this Section, | ||||||
6 | on behalf of the county, (ii) plus an amount that the | ||||||
7 | Department determines is necessary to offset any amounts that | ||||||
8 | were erroneously paid to a different taxing body; (iii) less an | ||||||
9 | amount equal to the amount of refunds made during the second | ||||||
10 | preceding calendar month by the Department on behalf of the | ||||||
11 | county; and (iv) less any amount that the Department determines | ||||||
12 | is necessary to offset any amounts that were payable to a | ||||||
13 | different taxing body but were erroneously paid to the county. | ||||||
14 | When certifying the amount of a monthly disbursement to a | ||||||
15 | regional superintendent of schools under this Section, the | ||||||
16 | Department shall increase or decrease the amounts by an amount | ||||||
17 | necessary to offset any miscalculation of previous | ||||||
18 | disbursements within the previous 6 months from the time a | ||||||
19 | miscalculation is discovered. | ||||||
20 | Within 10 days after receipt by the Comptroller from the | ||||||
21 | Department of the disbursement certification to the regional | ||||||
22 | superintendents of the schools provided for in this Section, | ||||||
23 | the Comptroller shall cause the orders to be drawn for the | ||||||
24 | respective amounts in accordance with directions contained in | ||||||
25 | the certification. | ||||||
26 | If the Department determines that a refund should be made |
| |||||||
| |||||||
1 | under this Section to a claimant instead of issuing a credit | ||||||
2 | memorandum, then the Department shall notify the Comptroller, | ||||||
3 | who shall cause the order to be drawn for the amount specified | ||||||
4 | and to the person named in the notification from the | ||||||
5 | Department. The refund shall be paid by the Treasurer out of | ||||||
6 | the School Facility Occupation Tax Fund.
| ||||||
7 | (e) For the purposes of determining the local governmental | ||||||
8 | unit whose tax is applicable, a retail sale by a producer of | ||||||
9 | coal or another mineral mined in Illinois is a sale at retail | ||||||
10 | at the place where the coal or other mineral mined in Illinois | ||||||
11 | is extracted from the earth. This subsection does not apply to | ||||||
12 | coal or another mineral when it is delivered or shipped by the | ||||||
13 | seller to the purchaser at a point outside Illinois so that the | ||||||
14 | sale is exempt under the United States Constitution as a sale | ||||||
15 | in interstate or foreign commerce. | ||||||
16 | (f) Nothing in this Section may be construed to authorize a | ||||||
17 | tax to be imposed upon the privilege of engaging in any | ||||||
18 | business that under the Constitution of the United States may | ||||||
19 | not be made the subject of taxation by this State. | ||||||
20 | (g) If a county board imposes a tax under this Section | ||||||
21 | pursuant to a referendum held before August 23, 2011 (the | ||||||
22 | effective date of Public Act 97-542) at a rate below the rate | ||||||
23 | set forth in the question approved by a majority of electors of | ||||||
24 | that county voting on the question as provided in subsection | ||||||
25 | (c), then the county board may, by ordinance, increase the rate | ||||||
26 | of the tax up to the rate set forth in the question approved by |
| |||||||
| |||||||
1 | a majority of electors of that county voting on the question as | ||||||
2 | provided in subsection (c). If a county board imposes a tax | ||||||
3 | under this Section pursuant to a referendum held before August | ||||||
4 | 23, 2011 (the effective date of Public Act 97-542), then the | ||||||
5 | board may, by ordinance, discontinue or reduce the rate of the | ||||||
6 | tax. If a tax is imposed under this Section pursuant to a | ||||||
7 | referendum held on or after August 23, 2011 (the effective date | ||||||
8 | of Public Act 97-542) and before the effective date of this | ||||||
9 | amendatory Act of the 101st General Assembly , then the county | ||||||
10 | board may reduce or discontinue the tax, but only in accordance | ||||||
11 | with subsection (h-5) of this Section. If a tax is imposed | ||||||
12 | under this Section pursuant to a referendum held on or after | ||||||
13 | the effective date of this amendatory Act of the 101st General | ||||||
14 | Assembly, then the county board may reduce or discontinue the | ||||||
15 | tax, but only in accordance with subsection (h-10). If, | ||||||
16 | however, a school board issues bonds that are secured by the | ||||||
17 | proceeds of the tax under this Section, then the county board | ||||||
18 | may not reduce the tax rate or discontinue the tax if that rate | ||||||
19 | reduction or discontinuance would adversely affect the school | ||||||
20 | board's ability to pay the principal and interest on those | ||||||
21 | bonds as they become due or necessitate the extension of | ||||||
22 | additional property taxes to pay the principal and interest on | ||||||
23 | those bonds. If the county board reduces the tax rate or | ||||||
24 | discontinues the tax, then a referendum must be held in | ||||||
25 | accordance with subsection (c) of this Section in order to | ||||||
26 | increase the rate of the tax or to reimpose the discontinued |
| |||||||
| |||||||
1 | tax. | ||||||
2 | Until January 1, 2014, the results of any election that | ||||||
3 | imposes, reduces, or discontinues a tax under this Section must | ||||||
4 | be certified by the election authority, and any ordinance that | ||||||
5 | increases or lowers the rate or discontinues the tax must be | ||||||
6 | certified by the county clerk and, in each case, filed with the | ||||||
7 | Illinois Department of Revenue either (i) on or before the | ||||||
8 | first day of April, whereupon the Department shall proceed to | ||||||
9 | administer and enforce the tax or change in the rate as of the | ||||||
10 | first day of July next following the filing; or (ii) on or | ||||||
11 | before the first day of October, whereupon the Department shall | ||||||
12 | proceed to administer and enforce the tax or change in the rate | ||||||
13 | as of the first day of January next following the filing. | ||||||
14 | Beginning January 1, 2014, the results of any election that | ||||||
15 | imposes, reduces, or discontinues a tax under this Section must | ||||||
16 | be certified by the election authority, and any ordinance that | ||||||
17 | increases or lowers the rate or discontinues the tax must be | ||||||
18 | certified by the county clerk and, in each case, filed with the | ||||||
19 | Illinois Department of Revenue either (i) on or before the | ||||||
20 | first day of May, whereupon the Department shall proceed to | ||||||
21 | administer and enforce the tax or change in the rate as of the | ||||||
22 | first day of July next following the filing; or (ii) on or | ||||||
23 | before the first day of October, whereupon the Department shall | ||||||
24 | proceed to administer and enforce the tax or change in the rate | ||||||
25 | as of the first day of January next following the filing. | ||||||
26 | (h) For purposes of this Section, "school facility |
| |||||||
| |||||||
1 | purposes" means (i) the acquisition, development, | ||||||
2 | construction, reconstruction, rehabilitation, improvement, | ||||||
3 | financing, architectural planning, and installation of capital | ||||||
4 | facilities consisting of buildings, structures, and durable | ||||||
5 | equipment and for the acquisition and improvement of real | ||||||
6 | property and interest in real property required, or expected to | ||||||
7 | be required, in connection with the capital facilities and (ii) | ||||||
8 | the payment of bonds or other obligations heretofore or | ||||||
9 | hereafter issued, including bonds or other obligations | ||||||
10 | heretofore or hereafter issued to refund or to continue to | ||||||
11 | refund bonds or other obligations issued, for school facility | ||||||
12 | purposes, provided that the taxes levied to pay those bonds are | ||||||
13 | abated by the amount of the taxes imposed under this Section | ||||||
14 | that are used to pay those bonds. "School-facility purposes" | ||||||
15 | also includes fire prevention, safety, energy conservation, | ||||||
16 | accessibility, school security, and specified repair purposes | ||||||
17 | set forth under Section 17-2.11 of the School Code. | ||||||
18 | (h-5) A county board in a county where a tax has been | ||||||
19 | imposed under this Section pursuant to a referendum held on or | ||||||
20 | after August 23, 2011 (the effective date of Public Act 97-542) | ||||||
21 | and before the effective date of this amendatory Act of the | ||||||
22 | 101st General Assembly may, by ordinance or resolution, submit | ||||||
23 | to the voters of the county the question of reducing or | ||||||
24 | discontinuing the tax. In the ordinance or resolution, the | ||||||
25 | county board shall certify the question to the proper election | ||||||
26 | authority in accordance with the Election Code. The election |
| |||||||
| |||||||
1 | authority must submit the question in substantially the | ||||||
2 | following form: | ||||||
3 | Shall the school facility retailers' occupation tax | ||||||
4 | and service occupation tax (commonly referred to as the | ||||||
5 | "school facility sales tax") currently imposed in (name of | ||||||
6 | county) at a rate of (insert rate) be (reduced to (insert | ||||||
7 | rate))(discontinued)? | ||||||
8 | If a majority of the electors voting on the question vote in | ||||||
9 | the affirmative, then, subject to the provisions of subsection | ||||||
10 | (g) of this Section, the tax shall be reduced or discontinued | ||||||
11 | as set forth in the question. | ||||||
12 | (h-10) A county board in a county where a tax has been | ||||||
13 | imposed under this Section pursuant to a referendum held on or | ||||||
14 | after the effective date of this amendatory Act of the 101st | ||||||
15 | General Assembly may, by ordinance or resolution, submit to the | ||||||
16 | voters of the county the question of reducing or discontinuing | ||||||
17 | the tax. In the ordinance or resolution, the county board shall | ||||||
18 | certify the question to the proper election authority in | ||||||
19 | accordance with the Election Code. The election authority must | ||||||
20 | submit the question in substantially the following form: | ||||||
21 | Shall the school facility and resources retailers' | ||||||
22 | occupation tax and service occupation tax (commonly | ||||||
23 | referred to as the school facility and resources sales tax) | ||||||
24 | currently imposed in (name of county) at a rate of (insert | ||||||
25 | rate) be (reduced to (insert rate)) (discontinued)? | ||||||
26 | The election authority must record the votes as "Yes" or |
| |||||||
| |||||||
1 | "No". | ||||||
2 | If a majority of the electors voting on the question vote | ||||||
3 | in the affirmative, then, subject to the provisions of | ||||||
4 | subsection (g) of this Section, the tax shall be reduced or | ||||||
5 | discontinued as set forth in the question. | ||||||
6 | (i) This Section does not apply to Cook County. | ||||||
7 | (j) This Section may be cited as the County School Facility | ||||||
8 | and Resources Occupation Tax Law.
| ||||||
9 | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; | ||||||
10 | 99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
| ||||||
11 | Section 20. The School Code is amended by changing Sections | ||||||
12 | 3-14.31, 10-20.43, 10-22.36, and 17-2.11 as follows:
| ||||||
13 | (105 ILCS 5/3-14.31)
| ||||||
14 | Sec. 3-14.31. School facility and resources occupation tax | ||||||
15 | proceeds. | ||||||
16 | (a) Within 30 days after receiving any proceeds of a school | ||||||
17 | facility and resources occupation tax under Section 5-1006.7 of | ||||||
18 | the Counties Code, each regional superintendent must disburse | ||||||
19 | those proceeds to each school district that is located in the | ||||||
20 | county in which the tax was collected. | ||||||
21 | (b) The proceeds must be disbursed on an enrollment basis | ||||||
22 | and allocated based upon the number of each school district's | ||||||
23 | resident pupils that reside within the county collecting the | ||||||
24 | tax divided by the total number of resident students within the |
| |||||||
| |||||||
1 | county.
| ||||||
2 | (Source: P.A. 95-675, eff. 10-11-07; 95-850, eff. 1-1-09.)
| ||||||
3 | (105 ILCS 5/10-20.43)
| ||||||
4 | Sec. 10-20.43. School facility and resources occupation | ||||||
5 | tax fund. All proceeds received by a school district from a | ||||||
6 | distribution under Section 3-14.31 must be maintained in a | ||||||
7 | special fund known as the school facility and resources | ||||||
8 | occupation tax fund. The district may use moneys in that fund | ||||||
9 | only for school facility purposes, as that term is defined | ||||||
10 | under Section 5-1006.7 of the Counties Code.
| ||||||
11 | (Source: P.A. 97-813, eff. 7-13-12.)
| ||||||
12 | (105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
| ||||||
13 | Sec. 10-22.36. Buildings for school purposes. To build or | ||||||
14 | purchase a building for school classroom or
instructional | ||||||
15 | purposes upon the approval of a majority of the voters upon the
| ||||||
16 | proposition at a referendum held for such purpose or in | ||||||
17 | accordance with
Section 17-2.11, 19-3.5, or 19-3.10. The board | ||||||
18 | may initiate such referendum by resolution.
The board shall | ||||||
19 | certify the resolution and proposition to the proper
election | ||||||
20 | authority for submission in accordance with the general | ||||||
21 | election law.
| ||||||
22 | The questions of building one or more new buildings for | ||||||
23 | school
purposes or office facilities, and issuing bonds for the | ||||||
24 | purpose of
borrowing money to purchase one or more buildings or |
| |||||||
| |||||||
1 | sites for such
buildings or office sites, to build one or more | ||||||
2 | new buildings for school
purposes or office facilities or to | ||||||
3 | make additions and improvements to
existing school buildings, | ||||||
4 | may be combined into one or more propositions
on the ballot.
| ||||||
5 | Before erecting, or purchasing or remodeling such a | ||||||
6 | building the
board shall submit the plans and specifications | ||||||
7 | respecting heating,
ventilating, lighting, seating, water | ||||||
8 | supply, toilets and safety against
fire to the regional | ||||||
9 | superintendent of schools having supervision and
control over | ||||||
10 | the district, for approval in accordance with Section 2-3.12.
| ||||||
11 | Notwithstanding any of the foregoing, no referendum shall | ||||||
12 | be required
if the purchase, construction, or building of any
| ||||||
13 | such
building (1) occurs while the building is being
leased by | ||||||
14 | the school district or (2) is paid with (A) funds
derived from | ||||||
15 | the sale or disposition of other buildings, land, or
structures | ||||||
16 | of the school district or (B) funds received (i) as a
grant | ||||||
17 | under the
School Construction Law or (ii) as gifts or | ||||||
18 | donations,
provided that no funds to purchase, construct, or | ||||||
19 | build such building, other than lease
payments, are
derived | ||||||
20 | from the district's bonded indebtedness or the tax levy of
the
| ||||||
21 | district. | ||||||
22 | Notwithstanding any of the foregoing, no referendum shall | ||||||
23 | be required if the purchase, construction, or building of any | ||||||
24 | such building is paid with funds received from the County | ||||||
25 | School Facility and Resources Occupation Tax Law under Section | ||||||
26 | 5-1006.7 of the Counties Code or from the proceeds of bonds or |
| |||||||
| |||||||
1 | other debt obligations secured by revenues obtained from that | ||||||
2 | Law.
| ||||||
3 | (Source: P.A. 96-517, eff. 8-14-09; 97-542, eff. 8-23-11.)
| ||||||
4 | (105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11) | ||||||
5 | Sec. 17-2.11. School board power to levy a tax or to borrow | ||||||
6 | money and
issue bonds for fire prevention, safety, energy | ||||||
7 | conservation,
accessibility, school security, and specified | ||||||
8 | repair purposes. | ||||||
9 | (a) Whenever, as a
result of any lawful order of any | ||||||
10 | agency,
other than a school board, having authority to enforce | ||||||
11 | any school building code
applicable to any facility that houses | ||||||
12 | students, or any law or regulation for
the protection and | ||||||
13 | safety of the environment, pursuant to the Environmental
| ||||||
14 | Protection Act, any school district having a population of less | ||||||
15 | than 500,000
inhabitants is required to alter or reconstruct | ||||||
16 | any school building or
permanent, fixed equipment; the district | ||||||
17 | may, by proper resolution, levy a tax for the purpose of making | ||||||
18 | such alteration or reconstruction, based on a survey report by | ||||||
19 | an architect or engineer licensed in this State, upon all of | ||||||
20 | the taxable property of the district at the value as assessed | ||||||
21 | by the Department of Revenue and at a rate not to exceed 0.05% | ||||||
22 | per year for a period sufficient to finance such alteration or | ||||||
23 | reconstruction, upon the following conditions: | ||||||
24 | (1) When there are not sufficient funds available in | ||||||
25 | the operations and maintenance fund of the school district, |
| |||||||
| |||||||
1 | the school facility occupation tax fund of the district, or | ||||||
2 | the fire prevention and safety fund of the district, as | ||||||
3 | determined by the district on the basis of rules adopted by | ||||||
4 | the State Board of Education, to make such alteration or | ||||||
5 | reconstruction or to purchase and install such permanent, | ||||||
6 | fixed equipment so ordered or determined as necessary. | ||||||
7 | Appropriate school district records must be made available | ||||||
8 | to the State Superintendent of Education, upon request, to | ||||||
9 | confirm this insufficiency. | ||||||
10 | (2) When a certified estimate of an architect or | ||||||
11 | engineer licensed in this State stating the estimated | ||||||
12 | amount necessary to make the alteration or reconstruction | ||||||
13 | or to purchase and install the equipment so ordered has | ||||||
14 | been secured by the school district, and the estimate has | ||||||
15 | been approved by the regional superintendent of schools | ||||||
16 | having jurisdiction over the district and the State | ||||||
17 | Superintendent of Education. Approval must not be granted | ||||||
18 | for any work that has already started without the prior | ||||||
19 | express authorization of the State Superintendent of | ||||||
20 | Education. If the estimate is not approved or is denied | ||||||
21 | approval by the regional superintendent of schools within 3 | ||||||
22 | months after the date on which it is submitted to him or | ||||||
23 | her, the school board of the district may submit the | ||||||
24 | estimate directly to the State Superintendent of Education | ||||||
25 | for approval or denial. | ||||||
26 | In the case of an emergency situation, where the estimated |
| |||||||
| |||||||
1 | cost to effectuate emergency repairs is less than the amount | ||||||
2 | specified in Section 10-20.21 of this Code, the school district | ||||||
3 | may proceed with such repairs prior to approval by the State | ||||||
4 | Superintendent of Education, but shall comply with the | ||||||
5 | provisions of subdivision (2) of this subsection (a) as soon | ||||||
6 | thereafter as may be as well as Section 10-20.21 of this Code. | ||||||
7 | If the estimated cost to effectuate emergency repairs is | ||||||
8 | greater than the amount specified in Section 10-20.21 of this | ||||||
9 | Code, then the school district shall proceed in conformity with | ||||||
10 | Section 10-20.21 of this Code and with rules established by the | ||||||
11 | State Board of Education to address such situations. The rules | ||||||
12 | adopted by the State Board of Education to deal with these | ||||||
13 | situations shall stipulate that emergency situations must be | ||||||
14 | expedited and given priority consideration. For purposes of | ||||||
15 | this paragraph, an emergency is a situation that presents an | ||||||
16 | imminent and continuing threat to the health and safety of | ||||||
17 | students or other occupants of a facility, requires complete or | ||||||
18 | partial evacuation of a building or part of a building, or | ||||||
19 | consumes one or more of the 5 emergency days built into the | ||||||
20 | adopted calendar of the school or schools or would otherwise be | ||||||
21 | expected to cause such school or schools to fall short of the | ||||||
22 | minimum school calendar requirements. | ||||||
23 | (b) Whenever any such district determines that
it is | ||||||
24 | necessary for energy conservation purposes that any school | ||||||
25 | building
or permanent, fixed equipment should be altered or | ||||||
26 | reconstructed and
that such alterations or reconstruction will |
| |||||||
| |||||||
1 | be made with funds not necessary
for the completion of approved | ||||||
2 | and recommended projects contained in any safety
survey report | ||||||
3 | or amendments thereto authorized by Section 2-3.12 of this Act; | ||||||
4 | the district may levy a tax or issue bonds as provided in | ||||||
5 | subsection (a) of this Section. | ||||||
6 | (c) Whenever
any such district determines that it is | ||||||
7 | necessary for accessibility purposes and to comply with the | ||||||
8 | school building
code that any
school building or equipment | ||||||
9 | should be altered or reconstructed and that such
alterations or | ||||||
10 | reconstruction will be made with
funds not necessary for the | ||||||
11 | completion of approved and recommended projects
contained in | ||||||
12 | any safety survey report or amendments thereto authorized under
| ||||||
13 | Section 2-3.12 of this Act, the district may levy a tax or | ||||||
14 | issue bonds as provided in subsection (a) of this Section. | ||||||
15 | (d) Whenever any such district determines that it is
| ||||||
16 | necessary for school
security purposes and the related | ||||||
17 | protection and safety of pupils and school
personnel that any | ||||||
18 | school building or property should be altered or
reconstructed | ||||||
19 | or that security systems and equipment (including but not | ||||||
20 | limited
to intercom, early detection and warning, access | ||||||
21 | control and television
monitoring systems) should be purchased | ||||||
22 | and installed, and that such
alterations, reconstruction or | ||||||
23 | purchase and installation of equipment will be
made with funds | ||||||
24 | not necessary for the completion of approved and recommended
| ||||||
25 | projects contained in any safety survey report or amendment | ||||||
26 | thereto authorized
by Section 2-3.12 of this Act and will deter |
| |||||||
| |||||||
1 | and prevent unauthorized entry or
activities upon school | ||||||
2 | property by unknown or dangerous persons, assure early
| ||||||
3 | detection and advance warning of any such actual or attempted | ||||||
4 | unauthorized
entry or activities and help assure the continued | ||||||
5 | safety of pupils and school
staff if any such unauthorized | ||||||
6 | entry or activity is attempted or occurs;
the district may levy | ||||||
7 | a tax or issue bonds as provided in subsection (a) of this | ||||||
8 | Section. | ||||||
9 | If such a school district determines that it is necessary | ||||||
10 | for school security purposes and the related protection and | ||||||
11 | safety of pupils and school staff to hire a school resource | ||||||
12 | officer or that personnel costs for school counselors, mental | ||||||
13 | health experts, or school resource officers are necessary and | ||||||
14 | the district determines that it does not need funds for any of | ||||||
15 | the other purposes set forth in this Section, then the district | ||||||
16 | may levy a tax or issue bonds as provided in subsection (a). | ||||||
17 | (e) If a school district does not need funds for other fire | ||||||
18 | prevention and
safety projects, including the completion of | ||||||
19 | approved and recommended projects
contained in any safety | ||||||
20 | survey report or amendments thereto authorized by
Section | ||||||
21 | 2-3.12 of this Act, and it is determined after a public hearing | ||||||
22 | (which
is preceded by at least one published notice (i) | ||||||
23 | occurring at least 7 days
prior to the hearing in a newspaper | ||||||
24 | of general circulation within the school
district and (ii) | ||||||
25 | setting forth the time, date, place, and general subject
matter | ||||||
26 | of the hearing) that there is a
substantial, immediate, and |
| |||||||
| |||||||
1 | otherwise unavoidable threat to the health, safety,
or welfare | ||||||
2 | of pupils due to disrepair of school sidewalks, playgrounds, | ||||||
3 | parking
lots, or school bus turnarounds and repairs must be | ||||||
4 | made; then the district may levy a tax or issue bonds as | ||||||
5 | provided in subsection (a) of this Section. | ||||||
6 | (f) For purposes of this Section a school district may | ||||||
7 | replace a school
building or build additions to replace | ||||||
8 | portions of a building when it is
determined that the | ||||||
9 | effectuation of the recommendations for the existing
building | ||||||
10 | will cost more than the replacement costs. Such determination | ||||||
11 | shall
be based on a comparison of estimated costs made by an | ||||||
12 | architect or engineer
licensed in the State of Illinois. The | ||||||
13 | new building or addition shall be
equivalent in area (square | ||||||
14 | feet) and comparable in purpose and grades served
and may be on | ||||||
15 | the same site or another site. Such replacement may only be | ||||||
16 | done
upon order of the regional superintendent of schools and | ||||||
17 | the approval of the
State Superintendent of Education. | ||||||
18 | (g) The filing of a certified copy of the resolution | ||||||
19 | levying the tax when
accompanied by the certificates of the | ||||||
20 | regional superintendent of schools and
State Superintendent of | ||||||
21 | Education shall be the authority of the county clerk to
extend | ||||||
22 | such tax. | ||||||
23 | (h) The county clerk of the county in which any school | ||||||
24 | district levying a
tax under the authority of this Section is | ||||||
25 | located, in reducing raised
levies, shall not consider any such | ||||||
26 | tax as a part of the general levy
for school purposes and shall |
| |||||||
| |||||||
1 | not include the same in the limitation of
any other tax rate | ||||||
2 | which may be extended. | ||||||
3 | Such tax shall be levied and collected in like manner as | ||||||
4 | all other
taxes of school districts, subject to the provisions | ||||||
5 | contained in this Section. | ||||||
6 | (i) The tax rate limit specified in this Section may be | ||||||
7 | increased to .10%
upon the approval of a proposition to effect | ||||||
8 | such increase by a majority
of the electors voting on that | ||||||
9 | proposition at a regular scheduled election.
Such proposition | ||||||
10 | may be initiated by resolution of the school board and
shall be | ||||||
11 | certified by the secretary to the proper election authorities | ||||||
12 | for
submission in accordance with the general election law. | ||||||
13 | (j) When taxes are levied by any school district for fire | ||||||
14 | prevention,
safety, energy conservation, and school security | ||||||
15 | purposes as specified in this
Section, and the purposes for | ||||||
16 | which the taxes have been
levied are accomplished and paid in | ||||||
17 | full, and there remain funds on hand in
the Fire Prevention and | ||||||
18 | Safety Fund from the proceeds of the taxes levied,
including | ||||||
19 | interest earnings thereon, the school board by resolution shall | ||||||
20 | use
such excess and other board restricted funds, excluding | ||||||
21 | bond proceeds and
earnings from such proceeds, as follows: | ||||||
22 | (1) for other authorized fire prevention,
safety, | ||||||
23 | energy conservation, required safety inspections, school | ||||||
24 | security purposes, sampling for lead in drinking water in | ||||||
25 | schools, and for repair and mitigation due to lead levels | ||||||
26 | in the drinking water supply;
or |
| |||||||
| |||||||
1 | (2) for transfer to the Operations and Maintenance Fund
| ||||||
2 | for the purpose of abating an equal amount of operations | ||||||
3 | and maintenance
purposes taxes. | ||||||
4 | Notwithstanding subdivision (2) of this subsection (j) and | ||||||
5 | subsection (k) of this Section, through June 30, 2020, the | ||||||
6 | school board
may, by proper resolution following a public | ||||||
7 | hearing set by the
school board or the president of the school | ||||||
8 | board (that is
preceded (i) by at least one published notice | ||||||
9 | over the name of
the clerk or secretary of the board, occurring | ||||||
10 | at least 7 days
and not more than 30 days prior to the hearing, | ||||||
11 | in a newspaper
of general circulation within the school | ||||||
12 | district and (ii) by
posted notice over the name of the clerk | ||||||
13 | or secretary of the
board, at least 48 hours before the | ||||||
14 | hearing, at the principal
office of the school board or at the | ||||||
15 | building where the hearing
is to be held if a principal office | ||||||
16 | does not exist, with both
notices setting forth the time, date, | ||||||
17 | place, and subject matter
of the hearing), transfer surplus | ||||||
18 | life safety taxes and interest earnings thereon to the | ||||||
19 | Operations and Maintenance Fund for building repair work. | ||||||
20 | (k) If any transfer is made to the Operation and | ||||||
21 | Maintenance
Fund, the secretary of the school board shall | ||||||
22 | within 30 days notify
the county clerk of the amount of that | ||||||
23 | transfer and direct the clerk to
abate the taxes to be extended | ||||||
24 | for the purposes of operations and
maintenance authorized under | ||||||
25 | Section 17-2 of this Act by an amount equal
to such transfer. | ||||||
26 | (l) If the proceeds from the tax levy authorized by this
|
| |||||||
| |||||||
1 | Section are insufficient to complete the work approved under | ||||||
2 | this
Section, the school board is authorized to sell bonds | ||||||
3 | without referendum
under the provisions of this Section in an | ||||||
4 | amount that, when added to the
proceeds of the tax levy | ||||||
5 | authorized by this Section, will allow completion
of the | ||||||
6 | approved work. | ||||||
7 | (m) Any bonds issued pursuant to this Section shall bear | ||||||
8 | interest at a rate not to exceed the maximum rate
authorized by | ||||||
9 | law at the time of the making of the contract, shall mature
| ||||||
10 | within 20 years from date, and shall be signed by the president | ||||||
11 | of the school
board and the treasurer of the school district. | ||||||
12 | (n) In order to authorize and issue such bonds, the school | ||||||
13 | board shall adopt
a resolution fixing the amount of bonds, the | ||||||
14 | date thereof, the maturities
thereof, rates of interest | ||||||
15 | thereof, place of payment and denomination,
which shall be in | ||||||
16 | denominations of not less than $100 and not more than
$5,000, | ||||||
17 | and provide for the levy and collection of a direct annual tax | ||||||
18 | upon
all the taxable property in the school district sufficient | ||||||
19 | to pay the
principal and interest on such bonds to maturity. | ||||||
20 | Upon the filing in the
office of the county clerk of the county | ||||||
21 | in which the school district is
located of a certified copy of | ||||||
22 | the resolution, it is the duty of the
county clerk to extend | ||||||
23 | the tax therefor in addition to and in excess of all
other | ||||||
24 | taxes heretofore or hereafter authorized to be
levied by such | ||||||
25 | school district. | ||||||
26 | (o) After the time such bonds are issued as provided for by |
| |||||||
| |||||||
1 | this Section, if
additional alterations or reconstructions are | ||||||
2 | required to be made because
of surveys conducted by an | ||||||
3 | architect or engineer licensed in the State of
Illinois, the | ||||||
4 | district may levy a tax at a rate not to exceed .05% per year
| ||||||
5 | upon all the taxable property of the district or issue | ||||||
6 | additional bonds,
whichever action shall be the most feasible. | ||||||
7 | (p) This Section is cumulative and constitutes complete | ||||||
8 | authority for the
issuance of bonds as provided in this Section | ||||||
9 | notwithstanding any other
statute or law to the contrary. | ||||||
10 | (q) With respect to instruments for the payment of money | ||||||
11 | issued under this
Section either before, on, or after the | ||||||
12 | effective date of Public Act 86-004
(June 6, 1989), it is, and | ||||||
13 | always has been, the intention of the General
Assembly (i) that | ||||||
14 | the Omnibus Bond Acts are, and always have been,
supplementary | ||||||
15 | grants of power to issue instruments in accordance with the
| ||||||
16 | Omnibus Bond Acts, regardless of any provision of this Act that | ||||||
17 | may appear
to be or to have been more restrictive than those | ||||||
18 | Acts, (ii) that the
provisions of this Section are not a | ||||||
19 | limitation on the supplementary
authority granted by the | ||||||
20 | Omnibus Bond Acts, and (iii) that instruments
issued under this | ||||||
21 | Section within the supplementary authority granted by the
| ||||||
22 | Omnibus Bond Acts are not invalid because of any provision of | ||||||
23 | this Act that
may appear to be or to have been more restrictive | ||||||
24 | than those Acts. | ||||||
25 | (r) When the purposes for which the bonds are issued have | ||||||
26 | been accomplished
and paid for in full and there remain funds |
| |||||||
| |||||||
1 | on hand from the proceeds of
the bond sale and interest | ||||||
2 | earnings therefrom, the board shall, by
resolution, use such | ||||||
3 | excess funds in accordance with the provisions of
Section | ||||||
4 | 10-22.14 of this Act. | ||||||
5 | (s) Whenever any tax is levied or bonds issued for fire | ||||||
6 | prevention, safety,
energy conservation, and school security | ||||||
7 | purposes, such proceeds shall be
deposited and accounted for | ||||||
8 | separately within the Fire Prevention and Safety
Fund. | ||||||
9 | (Source: P.A. 99-143, eff. 7-27-15; 99-713, eff. 8-5-16; | ||||||
10 | 99-922, eff. 1-17-17; 100-465, eff. 8-31-17.)
| ||||||
11 | Section 25. The School Safety Drill Act is amended by | ||||||
12 | changing Section 25 and adding Section 45 as follows:
| ||||||
13 | (105 ILCS 128/25)
| ||||||
14 | Sec. 25. Annual review. | ||||||
15 | (a) Each public school district, through its school board | ||||||
16 | or the board's designee, shall conduct a minimum of one annual | ||||||
17 | meeting at which it will review each school building's | ||||||
18 | emergency and crisis response plans, protocols, and | ||||||
19 | procedures , including procedures regarding the school | ||||||
20 | district's threat assessment team, and each building's | ||||||
21 | compliance with the school safety drill programs. The purpose | ||||||
22 | of this annual review shall be to review and update the | ||||||
23 | emergency and crisis response plans, protocols, and procedures | ||||||
24 | and the school safety drill programs of the district and each |
| |||||||
| |||||||
1 | of its school buildings. This review must be at no cost to the | ||||||
2 | school district. In updating a school building's emergency and | ||||||
3 | crisis response plans, consideration may be given to making the | ||||||
4 | emergency and crisis response plans available to first | ||||||
5 | responders, administrators, and teachers for implementation | ||||||
6 | and utilization through the use of electronic applications on | ||||||
7 | electronic devices, including, but not limited to, | ||||||
8 | smartphones, tablets, and laptop computers. | ||||||
9 | (b) Each school board or the board's designee is required | ||||||
10 | to participate in the annual review and to invite each of the | ||||||
11 | following parties to the annual review and provide each party | ||||||
12 | with a minimum of 30 days' notice before the date of the annual | ||||||
13 | review: | ||||||
14 | (1) The principal of each school within the school | ||||||
15 | district or his or her official designee. | ||||||
16 | (2) Representatives from any other education-related | ||||||
17 | organization or association deemed appropriate by the | ||||||
18 | school district. | ||||||
19 | (3) Representatives from all local first responder | ||||||
20 | organizations to participate, advise, and consult in the | ||||||
21 | review process, including, but not limited to: | ||||||
22 | (A) the appropriate local fire department or | ||||||
23 | district; | ||||||
24 | (B) the appropriate local law enforcement agency; | ||||||
25 | (C) the appropriate local emergency medical | ||||||
26 | services agency if the agency is a separate, local |
| |||||||
| |||||||
1 | first responder unit; and | ||||||
2 | (D) any other member of the first responder or | ||||||
3 | emergency management community that has contacted the | ||||||
4 | district superintendent or his or her designee during | ||||||
5 | the past year to request involvement in a school's | ||||||
6 | emergency planning or drill process. | ||||||
7 | (4) The school board or its designee may also choose to | ||||||
8 | invite to the annual review any other persons whom it | ||||||
9 | believes will aid in the review process, including, but not | ||||||
10 | limited to, any members of any other education-related | ||||||
11 | organization or the first responder or emergency | ||||||
12 | management community. | ||||||
13 | (c) Upon the conclusion of the annual review, the school | ||||||
14 | board or the board's designee shall sign a one page report, | ||||||
15 | which may be in either a check-off format or a narrative | ||||||
16 | format, that does the following: | ||||||
17 | (1) summarizes the review's recommended changes to the | ||||||
18 | existing school safety plans and drill plans; | ||||||
19 | (2) lists the parties that participated in the annual | ||||||
20 | review, and includes the annual review's attendance | ||||||
21 | record; | ||||||
22 | (3) certifies that an effective review of the emergency | ||||||
23 | and crisis response plans, protocols, and procedures and | ||||||
24 | the school safety drill programs of the district and each | ||||||
25 | of its school buildings has occurred; | ||||||
26 | (4) states that the school district will implement |
| |||||||
| |||||||
1 | those plans, protocols, procedures, and programs, during | ||||||
2 | the academic year; and | ||||||
3 | (5) includes the authorization of the school board or | ||||||
4 | the board's designee. | ||||||
5 | (d) The school board or its designee shall send a copy of | ||||||
6 | the report to each party that participates in the annual review | ||||||
7 | process and to the appropriate regional superintendent of | ||||||
8 | schools. If any of the participating parties have comments on | ||||||
9 | the certification document, those parties shall submit their | ||||||
10 | comments in writing to the appropriate regional | ||||||
11 | superintendent. The regional superintendent shall maintain a | ||||||
12 | record of these comments. The certification document may be in | ||||||
13 | a check-off format or narrative format, at the discretion of | ||||||
14 | the district superintendent. | ||||||
15 | (e) The review must occur at least once during the fiscal | ||||||
16 | year, at a specific time chosen at the school district | ||||||
17 | superintendent's discretion.
| ||||||
18 | (f) A private school shall conduct a minimum of one annual | ||||||
19 | meeting at which the school must review each school building's | ||||||
20 | emergency and crisis response plans, protocols, and procedures | ||||||
21 | and each building's compliance with the school safety drill | ||||||
22 | programs of the school. The purpose of this annual review shall | ||||||
23 | be to review and update the emergency and crisis response | ||||||
24 | plans, protocols, and procedures and the school safety drill | ||||||
25 | programs of the school. This review must be at no cost to the | ||||||
26 | private school. |
| |||||||
| |||||||
1 | The private school shall invite representatives from all | ||||||
2 | local first responder organizations to participate, advise, | ||||||
3 | and consult in the review process, including, but not limited | ||||||
4 | to, the following: | ||||||
5 | (1) the appropriate local fire department or fire | ||||||
6 | protection district; | ||||||
7 | (2) the appropriate local law enforcement agency; | ||||||
8 | (3) the appropriate local emergency medical services | ||||||
9 | agency if the agency is a separate, local first responder | ||||||
10 | unit; and | ||||||
11 | (4) any other member of the first responder or | ||||||
12 | emergency management community that has contacted the | ||||||
13 | school's chief administrative officer or his or her | ||||||
14 | designee during the past year to request involvement in the | ||||||
15 | school's emergency planning or drill process. | ||||||
16 | (Source: P.A. 98-661, eff. 1-1-15; 98-663, eff. 6-23-14; 99-78, | ||||||
17 | eff. 7-20-15.)
| ||||||
18 | (105 ILCS 128/45 new) | ||||||
19 | Sec. 45. Threat assessment procedure. | ||||||
20 | (a) Each school district must implement a threat assessment | ||||||
21 | procedure that may be part of a school board policy on targeted | ||||||
22 | school violence and prevention. The procedure must include the | ||||||
23 | creation of a threat assessment team. The team must include all | ||||||
24 | of the following members: | ||||||
25 | (1) An administrator employed by the school district or |
| |||||||
| |||||||
1 | a special education cooperative that serves the school | ||||||
2 | district and is available to serve. | ||||||
3 | (2) A teacher employed by the school district or a | ||||||
4 | special education cooperative that serves the school | ||||||
5 | district and is available to serve. | ||||||
6 | (3) A school counselor employed by the school district | ||||||
7 | or a special education cooperative that serves the school | ||||||
8 | district and is available to serve. | ||||||
9 | (4) A school psychologist employed by the school | ||||||
10 | district or a special education cooperative that serves the | ||||||
11 | school district and is available to serve. | ||||||
12 | (5) A school social worker employed by the school | ||||||
13 | district or a special education cooperative that serves the | ||||||
14 | school district and is available to serve. | ||||||
15 | (6) At least one law enforcement official. | ||||||
16 | If a school district is unable to establish a threat | ||||||
17 | assessment team with school district staff and resources, it | ||||||
18 | may utilize a regional behavioral threat assessment and | ||||||
19 | intervention team that includes mental health professionals, a | ||||||
20 | representative from the Illinois Law Enforcement Alarm System, | ||||||
21 | a safety education officer from the Department of State Police, | ||||||
22 | and local law enforcement representatives. All members of the | ||||||
23 | regional team must complete the training courses offered by | ||||||
24 | Western Illinois University's Office of Public Safety. | ||||||
25 | (b) The policy on targeted school violence and prevention | ||||||
26 | that directs implementation of a threat assessment procedure |
| |||||||
| |||||||
1 | must be a public document and must be posted on the school | ||||||
2 | district's website with other school district policies. | ||||||
3 | (c) A school district shall establish the threat assessment | ||||||
4 | team under this Section no later than 180 days after the | ||||||
5 | effective date of this amendatory Act of the 101st General | ||||||
6 | Assembly and must implement an initial threat assessment | ||||||
7 | procedure no later than 120 days after the effective date of | ||||||
8 | this amendatory Act of the 101st General Assembly. | ||||||
9 | (d) Any sharing of student information under this Section | ||||||
10 | must comply with the federal Family Educational Rights and | ||||||
11 | Privacy Act of 1974 and the Illinois School Student Records | ||||||
12 | Act.
| ||||||
13 | Section 35. The School Construction Law is amended by | ||||||
14 | changing Section 5-25 as follows:
| ||||||
15 | (105 ILCS 230/5-25)
| ||||||
16 | Sec. 5-25. Eligibility and project standards.
| ||||||
17 | (a) The State Board of Education shall establish | ||||||
18 | eligibility standards for
school construction project grants | ||||||
19 | and debt service grants. These standards
shall include minimum | ||||||
20 | enrollment requirements for eligibility for school
| ||||||
21 | construction project grants of 200 students for elementary | ||||||
22 | districts, 200
students for high school districts, and 400 | ||||||
23 | students for unit districts. The total enrollment of member | ||||||
24 | districts forming a cooperative high school in accordance with |
| |||||||
| |||||||
1 | subsection (c) of Section 10-22.22 of the School Code shall | ||||||
2 | meet the minimum enrollment requirements specified in this | ||||||
3 | subsection (a). The
State Board of Education shall approve a | ||||||
4 | district's eligibility for a school
construction project grant | ||||||
5 | or a debt service grant pursuant to the established
standards.
| ||||||
6 | For purposes only of determining a Type 40 area vocational | ||||||
7 | center's eligibility for an entity included in a school | ||||||
8 | construction project grant or a school maintenance project | ||||||
9 | grant, an area vocational center shall be deemed eligible if | ||||||
10 | one or more of its member school districts satisfy the grant | ||||||
11 | index criteria set forth in this Law. A Type 40 area vocational | ||||||
12 | center that makes application for school construction funds | ||||||
13 | after August 25, 2009 (the effective date of Public Act 96-731) | ||||||
14 | shall be placed on the respective application cycle list. Type | ||||||
15 | 40 area vocational centers must be placed last on the priority | ||||||
16 | listing of eligible entities for the applicable fiscal year.
| ||||||
17 | (b) The Capital Development Board shall establish
project | ||||||
18 | standards for all school construction project grants provided | ||||||
19 | pursuant
to this Article. These standards shall include space | ||||||
20 | and capacity standards as
well as the determination of | ||||||
21 | recognized project costs that shall be eligible
for State | ||||||
22 | financial assistance and enrichment costs that shall not be | ||||||
23 | eligible
for State financial assistance.
| ||||||
24 | (c) The State Board of Education and the Capital | ||||||
25 | Development Board shall
not establish standards that | ||||||
26 | disapprove or otherwise establish limitations
that restrict |
| |||||||
| |||||||
1 | the eligibility of (i) a school district with a population | ||||||
2 | exceeding
500,000 for a school construction project grant based | ||||||
3 | on the fact that any or
all of the school construction project | ||||||
4 | grant will be used to pay debt service
or to make lease | ||||||
5 | payments, as authorized by subsection (b) of Section 5-35 of
| ||||||
6 | this Law, (ii) a school district located in whole or in part in | ||||||
7 | a county that imposes a tax for school facility or resources | ||||||
8 | purposes pursuant to Section 5-1006.7 of the Counties Code, or | ||||||
9 | (iii) a school district that (1) was organized prior to 1860 | ||||||
10 | and (2) is located in part in a city originally incorporated | ||||||
11 | prior to 1840, based on the fact that all or a part of the | ||||||
12 | school construction project is owned by a public building | ||||||
13 | commission and leased to the school district or the fact that | ||||||
14 | any or all of the school construction project grant will be | ||||||
15 | used to pay debt service or to make lease payments.
| ||||||
16 | (d) A reorganized school district or cooperative high | ||||||
17 | school may use a school construction application that was | ||||||
18 | submitted by a school district that formed the reorganized | ||||||
19 | school district or cooperative high school if that application | ||||||
20 | has not been entitled for a project by the State Board of | ||||||
21 | Education and any one or more of the following happen within | ||||||
22 | the current or prior 4 fiscal years: | ||||||
23 | (1) a new school district is created in accordance with | ||||||
24 | Article 11E of the School Code; | ||||||
25 | (2) an existing school district annexes all of the | ||||||
26 | territory of one or more other school districts in |
| |||||||
| |||||||
1 | accordance with Article 7 of the School Code; or | ||||||
2 | (3) a cooperative high school is formed in accordance | ||||||
3 | with subsection (c) of Section 10-22.22 of the School Code.
| ||||||
4 | A new elementary district formed from a school district | ||||||
5 | conversion, as defined in Section 11E-15 of the School Code, | ||||||
6 | may use only the application of the dissolved district whose | ||||||
7 | territory is now included in the new elementary district and | ||||||
8 | must obtain the written approval of the local school board of | ||||||
9 | any other school district that includes territory from that | ||||||
10 | dissolved district. A new high school district formed from a | ||||||
11 | school district conversion, as defined in Section 11E-15 of the | ||||||
12 | School Code, may use only the application of any dissolved | ||||||
13 | district whose territory is now included in the new high school | ||||||
14 | district, but only after obtaining the written approval of the | ||||||
15 | local school board of any other school district that includes | ||||||
16 | territory from that dissolved district. A cooperative high | ||||||
17 | school using this Section must obtain the written approval of | ||||||
18 | the local school board of the member school district whose | ||||||
19 | application it is using. All other eligibility and project | ||||||
20 | standards apply to this Section. | ||||||
21 | (Source: P.A. 96-37, eff. 7-13-09; 96-731, eff. 8-25-09; | ||||||
22 | 96-1000, eff. 7-2-10; 96-1381, eff. 1-1-11; 96-1467, eff. | ||||||
23 | 8-20-10; 97-232, eff. 7-28-11; 97-333, eff. 8-12-11.)
| ||||||
24 | Section 99. Effective date. This Act takes effect upon | ||||||
25 | becoming law.
|