Bill Text: IL HB3059 | 2017-2018 | 100th General Assembly | Enrolled


Bill Title: Amends the School Code. Requires a school district's school report card to include average daily attendance by grade level. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 4-1)

Status: (Enrolled) 2017-06-23 - Sent to the Governor [HB3059 Detail]

Download: Illinois-2017-HB3059-Enrolled.html



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1 AN ACT concerning education.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The School Code is amended by changing Section
518-8.05 as follows:
6 (105 ILCS 5/18-8.05)
7 Sec. 18-8.05. Basis for apportionment of general State
8financial aid and supplemental general State aid to the common
9schools for the 1998-1999 and subsequent school years.
10(A) General Provisions.
11 (1) The provisions of this Section apply to the 1998-1999
12and subsequent school years. The system of general State
13financial aid provided for in this Section is designed to
14assure that, through a combination of State financial aid and
15required local resources, the financial support provided each
16pupil in Average Daily Attendance equals or exceeds a
17prescribed per pupil Foundation Level. This formula approach
18imputes a level of per pupil Available Local Resources and
19provides for the basis to calculate a per pupil level of
20general State financial aid that, when added to Available Local
21Resources, equals or exceeds the Foundation Level. The amount
22of per pupil general State financial aid for school districts,

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1in general, varies in inverse relation to Available Local
2Resources. Per pupil amounts are based upon each school
3district's Average Daily Attendance as that term is defined in
4this Section.
5 (2) In addition to general State financial aid, school
6districts with specified levels or concentrations of pupils
7from low income households are eligible to receive supplemental
8general State financial aid grants as provided pursuant to
9subsection (H). The supplemental State aid grants provided for
10school districts under subsection (H) shall be appropriated for
11distribution to school districts as part of the same line item
12in which the general State financial aid of school districts is
13appropriated under this Section.
14 (3) To receive financial assistance under this Section,
15school districts are required to file claims with the State
16Board of Education, subject to the following requirements:
17 (a) Any school district which fails for any given
18 school year to maintain school as required by law, or to
19 maintain a recognized school is not eligible to file for
20 such school year any claim upon the Common School Fund. In
21 case of nonrecognition of one or more attendance centers in
22 a school district otherwise operating recognized schools,
23 the claim of the district shall be reduced in the
24 proportion which the Average Daily Attendance in the
25 attendance center or centers bear to the Average Daily
26 Attendance in the school district. A "recognized school"

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1 means any public school which meets the standards as
2 established for recognition by the State Board of
3 Education. A school district or attendance center not
4 having recognition status at the end of a school term is
5 entitled to receive State aid payments due upon a legal
6 claim which was filed while it was recognized.
7 (b) School district claims filed under this Section are
8 subject to Sections 18-9 and 18-12, except as otherwise
9 provided in this Section.
10 (c) If a school district operates a full year school
11 under Section 10-19.1, the general State aid to the school
12 district shall be determined by the State Board of
13 Education in accordance with this Section as near as may be
14 applicable.
15 (d) (Blank).
16 (4) Except as provided in subsections (H) and (L), the
17board of any district receiving any of the grants provided for
18in this Section may apply those funds to any fund so received
19for which that board is authorized to make expenditures by law.
20 School districts are not required to exert a minimum
21Operating Tax Rate in order to qualify for assistance under
22this Section.
23 (5) As used in this Section the following terms, when
24capitalized, shall have the meaning ascribed herein:
25 (a) "Average Daily Attendance": A count of pupil
26 attendance in school, averaged as provided for in

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1 subsection (C) and utilized in deriving per pupil financial
2 support levels.
3 (b) "Available Local Resources": A computation of
4 local financial support, calculated on the basis of Average
5 Daily Attendance and derived as provided pursuant to
6 subsection (D).
7 (c) "Corporate Personal Property Replacement Taxes":
8 Funds paid to local school districts pursuant to "An Act in
9 relation to the abolition of ad valorem personal property
10 tax and the replacement of revenues lost thereby, and
11 amending and repealing certain Acts and parts of Acts in
12 connection therewith", certified August 14, 1979, as
13 amended (Public Act 81-1st S.S.-1).
14 (d) "Foundation Level": A prescribed level of per pupil
15 financial support as provided for in subsection (B).
16 (e) "Operating Tax Rate": All school district property
17 taxes extended for all purposes, except Bond and Interest,
18 Summer School, Rent, Capital Improvement, and Vocational
19 Education Building purposes.
20(B) Foundation Level.
21 (1) The Foundation Level is a figure established by the
22State representing the minimum level of per pupil financial
23support that should be available to provide for the basic
24education of each pupil in Average Daily Attendance. As set
25forth in this Section, each school district is assumed to exert

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1a sufficient local taxing effort such that, in combination with
2the aggregate of general State financial aid provided the
3district, an aggregate of State and local resources are
4available to meet the basic education needs of pupils in the
5district.
6 (2) For the 1998-1999 school year, the Foundation Level of
7support is $4,225. For the 1999-2000 school year, the
8Foundation Level of support is $4,325. For the 2000-2001 school
9year, the Foundation Level of support is $4,425. For the
102001-2002 school year and 2002-2003 school year, the Foundation
11Level of support is $4,560. For the 2003-2004 school year, the
12Foundation Level of support is $4,810. For the 2004-2005 school
13year, the Foundation Level of support is $4,964. For the
142005-2006 school year, the Foundation Level of support is
15$5,164. For the 2006-2007 school year, the Foundation Level of
16support is $5,334. For the 2007-2008 school year, the
17Foundation Level of support is $5,734. For the 2008-2009 school
18year, the Foundation Level of support is $5,959.
19 (3) For the 2009-2010 school year and each school year
20thereafter, the Foundation Level of support is $6,119 or such
21greater amount as may be established by law by the General
22Assembly.
23(C) Average Daily Attendance.
24 (1) For purposes of calculating general State aid pursuant
25to subsection (E), an Average Daily Attendance figure shall be

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1utilized. The Average Daily Attendance figure for formula
2calculation purposes shall be the monthly average of the actual
3number of pupils in attendance of each school district, as
4further averaged for the best 3 months of pupil attendance for
5each school district. In compiling the figures for the number
6of pupils in attendance, school districts and the State Board
7of Education shall, for purposes of general State aid funding,
8conform attendance figures to the requirements of subsection
9(F).
10 (2) The Average Daily Attendance figures utilized in
11subsection (E) shall be the requisite attendance data for the
12school year immediately preceding the school year for which
13general State aid is being calculated or the average of the
14attendance data for the 3 preceding school years, whichever is
15greater. The Average Daily Attendance figures utilized in
16subsection (H) shall be the requisite attendance data for the
17school year immediately preceding the school year for which
18general State aid is being calculated.
19(D) Available Local Resources.
20 (1) For purposes of calculating general State aid pursuant
21to subsection (E), a representation of Available Local
22Resources per pupil, as that term is defined and determined in
23this subsection, shall be utilized. Available Local Resources
24per pupil shall include a calculated dollar amount representing
25local school district revenues from local property taxes and

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1from Corporate Personal Property Replacement Taxes, expressed
2on the basis of pupils in Average Daily Attendance. Calculation
3of Available Local Resources shall exclude any tax amnesty
4funds received as a result of Public Act 93-26.
5 (2) In determining a school district's revenue from local
6property taxes, the State Board of Education shall utilize the
7equalized assessed valuation of all taxable property of each
8school district as of September 30 of the previous year. The
9equalized assessed valuation utilized shall be obtained and
10determined as provided in subsection (G).
11 (3) For school districts maintaining grades kindergarten
12through 12, local property tax revenues per pupil shall be
13calculated as the product of the applicable equalized assessed
14valuation for the district multiplied by 3.00%, and divided by
15the district's Average Daily Attendance figure. For school
16districts maintaining grades kindergarten through 8, local
17property tax revenues per pupil shall be calculated as the
18product of the applicable equalized assessed valuation for the
19district multiplied by 2.30%, and divided by the district's
20Average Daily Attendance figure. For school districts
21maintaining grades 9 through 12, local property tax revenues
22per pupil shall be the applicable equalized assessed valuation
23of the district multiplied by 1.05%, and divided by the
24district's Average Daily Attendance figure.
25 For partial elementary unit districts created pursuant to
26Article 11E of this Code, local property tax revenues per pupil

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1shall be calculated as the product of the equalized assessed
2valuation for property within the partial elementary unit
3district for elementary purposes, as defined in Article 11E of
4this Code, multiplied by 2.06% and divided by the district's
5Average Daily Attendance figure, plus the product of the
6equalized assessed valuation for property within the partial
7elementary unit district for high school purposes, as defined
8in Article 11E of this Code, multiplied by 0.94% and divided by
9the district's Average Daily Attendance figure.
10 (4) The Corporate Personal Property Replacement Taxes paid
11to each school district during the calendar year one year
12before the calendar year in which a school year begins, divided
13by the Average Daily Attendance figure for that district, shall
14be added to the local property tax revenues per pupil as
15derived by the application of the immediately preceding
16paragraph (3). The sum of these per pupil figures for each
17school district shall constitute Available Local Resources as
18that term is utilized in subsection (E) in the calculation of
19general State aid.
20(E) Computation of General State Aid.
21 (1) For each school year, the amount of general State aid
22allotted to a school district shall be computed by the State
23Board of Education as provided in this subsection.
24 (2) For any school district for which Available Local
25Resources per pupil is less than the product of 0.93 times the

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1Foundation Level, general State aid for that district shall be
2calculated as an amount equal to the Foundation Level minus
3Available Local Resources, multiplied by the Average Daily
4Attendance of the school district.
5 (3) For any school district for which Available Local
6Resources per pupil is equal to or greater than the product of
70.93 times the Foundation Level and less than the product of
81.75 times the Foundation Level, the general State aid per
9pupil shall be a decimal proportion of the Foundation Level
10derived using a linear algorithm. Under this linear algorithm,
11the calculated general State aid per pupil shall decline in
12direct linear fashion from 0.07 times the Foundation Level for
13a school district with Available Local Resources equal to the
14product of 0.93 times the Foundation Level, to 0.05 times the
15Foundation Level for a school district with Available Local
16Resources equal to the product of 1.75 times the Foundation
17Level. The allocation of general State aid for school districts
18subject to this paragraph 3 shall be the calculated general
19State aid per pupil figure multiplied by the Average Daily
20Attendance of the school district.
21 (4) For any school district for which Available Local
22Resources per pupil equals or exceeds the product of 1.75 times
23the Foundation Level, the general State aid for the school
24district shall be calculated as the product of $218 multiplied
25by the Average Daily Attendance of the school district.
26 (5) The amount of general State aid allocated to a school

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1district for the 1999-2000 school year meeting the requirements
2set forth in paragraph (4) of subsection (G) shall be increased
3by an amount equal to the general State aid that would have
4been received by the district for the 1998-1999 school year by
5utilizing the Extension Limitation Equalized Assessed
6Valuation as calculated in paragraph (4) of subsection (G) less
7the general State aid allotted for the 1998-1999 school year.
8This amount shall be deemed a one time increase, and shall not
9affect any future general State aid allocations.
10(F) Compilation of Average Daily Attendance.
11 (1) Each school district shall, by July 1 of each year,
12submit to the State Board of Education, on forms prescribed by
13the State Board of Education, attendance figures for the school
14year that began in the preceding calendar year. The attendance
15information so transmitted shall identify the average daily
16attendance figures for each month of the school year for each
17grade level served. Beginning with the general State aid claim
18form for the 2002-2003 school year, districts shall calculate
19Average Daily Attendance as provided in subdivisions (a), (b),
20and (c) of this paragraph (1).
21 (a) In districts that do not hold year-round classes,
22 days of attendance in August shall be added to the month of
23 September and any days of attendance in June shall be added
24 to the month of May.
25 (b) In districts in which all buildings hold year-round

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1 classes, days of attendance in July and August shall be
2 added to the month of September and any days of attendance
3 in June shall be added to the month of May.
4 (c) In districts in which some buildings, but not all,
5 hold year-round classes, for the non-year-round buildings,
6 days of attendance in August shall be added to the month of
7 September and any days of attendance in June shall be added
8 to the month of May. The average daily attendance for the
9 year-round buildings shall be computed as provided in
10 subdivision (b) of this paragraph (1). To calculate the
11 Average Daily Attendance for the district, the average
12 daily attendance for the year-round buildings shall be
13 multiplied by the days in session for the non-year-round
14 buildings for each month and added to the monthly
15 attendance of the non-year-round buildings.
16 Except as otherwise provided in this Section, days of
17attendance by pupils shall be counted only for sessions of not
18less than 5 clock hours of school work per day under direct
19supervision of: (i) teachers, or (ii) non-teaching personnel or
20volunteer personnel when engaging in non-teaching duties and
21supervising in those instances specified in subsection (a) of
22Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
23of legal school age and in kindergarten and grades 1 through
2412. Days of attendance by pupils through verified participation
25in an e-learning program approved by the State Board of
26Education under Section 10-20.56 of the Code shall be

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1considered as full days of attendance for purposes of this
2Section.
3 Days of attendance by tuition pupils shall be accredited
4only to the districts that pay the tuition to a recognized
5school.
6 (2) Days of attendance by pupils of less than 5 clock hours
7of school shall be subject to the following provisions in the
8compilation of Average Daily Attendance.
9 (a) Pupils regularly enrolled in a public school for
10 only a part of the school day may be counted on the basis
11 of 1/6 day for every class hour of instruction of 40
12 minutes or more attended pursuant to such enrollment,
13 unless a pupil is enrolled in a block-schedule format of 80
14 minutes or more of instruction, in which case the pupil may
15 be counted on the basis of the proportion of minutes of
16 school work completed each day to the minimum number of
17 minutes that school work is required to be held that day.
18 (b) (Blank).
19 (c) A session of 4 or more clock hours may be counted
20 as a day of attendance upon certification by the regional
21 superintendent, and approved by the State Superintendent
22 of Education to the extent that the district has been
23 forced to use daily multiple sessions.
24 (d) A session of 3 or more clock hours may be counted
25 as a day of attendance (1) when the remainder of the school
26 day or at least 2 hours in the evening of that day is

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1 utilized for an in-service training program for teachers,
2 up to a maximum of 5 days per school year, provided a
3 district conducts an in-service training program for
4 teachers in accordance with Section 10-22.39 of this Code;
5 or, in lieu of 4 such days, 2 full days may be used, in
6 which event each such day may be counted as a day required
7 for a legal school calendar pursuant to Section 10-19 of
8 this Code; (1.5) when, of the 5 days allowed under item
9 (1), a maximum of 4 days are used for parent-teacher
10 conferences, or, in lieu of 4 such days, 2 full days are
11 used, in which case each such day may be counted as a
12 calendar day required under Section 10-19 of this Code,
13 provided that the full-day, parent-teacher conference
14 consists of (i) a minimum of 5 clock hours of
15 parent-teacher conferences, (ii) both a minimum of 2 clock
16 hours of parent-teacher conferences held in the evening
17 following a full day of student attendance, as specified in
18 subsection (F)(1)(c), and a minimum of 3 clock hours of
19 parent-teacher conferences held on the day immediately
20 following evening parent-teacher conferences, or (iii)
21 multiple parent-teacher conferences held in the evenings
22 following full days of student attendance, as specified in
23 subsection (F)(1)(c), in which the time used for the
24 parent-teacher conferences is equivalent to a minimum of 5
25 clock hours; and (2) when days in addition to those
26 provided in items (1) and (1.5) are scheduled by a school

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1 pursuant to its school improvement plan adopted under
2 Article 34 or its revised or amended school improvement
3 plan adopted under Article 2, provided that (i) such
4 sessions of 3 or more clock hours are scheduled to occur at
5 regular intervals, (ii) the remainder of the school days in
6 which such sessions occur are utilized for in-service
7 training programs or other staff development activities
8 for teachers, and (iii) a sufficient number of minutes of
9 school work under the direct supervision of teachers are
10 added to the school days between such regularly scheduled
11 sessions to accumulate not less than the number of minutes
12 by which such sessions of 3 or more clock hours fall short
13 of 5 clock hours. Any full days used for the purposes of
14 this paragraph shall not be considered for computing
15 average daily attendance. Days scheduled for in-service
16 training programs, staff development activities, or
17 parent-teacher conferences may be scheduled separately for
18 different grade levels and different attendance centers of
19 the district.
20 (e) A session of not less than one clock hour of
21 teaching hospitalized or homebound pupils on-site or by
22 telephone to the classroom may be counted as 1/2 day of
23 attendance, however these pupils must receive 4 or more
24 clock hours of instruction to be counted for a full day of
25 attendance.
26 (f) A session of at least 4 clock hours may be counted

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1 as a day of attendance for first grade pupils, and pupils
2 in full day kindergartens, and a session of 2 or more hours
3 may be counted as 1/2 day of attendance by pupils in
4 kindergartens which provide only 1/2 day of attendance.
5 (g) For children with disabilities who are below the
6 age of 6 years and who cannot attend 2 or more clock hours
7 because of their disability or immaturity, a session of not
8 less than one clock hour may be counted as 1/2 day of
9 attendance; however for such children whose educational
10 needs so require a session of 4 or more clock hours may be
11 counted as a full day of attendance.
12 (h) A recognized kindergarten which provides for only
13 1/2 day of attendance by each pupil shall not have more
14 than 1/2 day of attendance counted in any one day. However,
15 kindergartens may count 2 1/2 days of attendance in any 5
16 consecutive school days. When a pupil attends such a
17 kindergarten for 2 half days on any one school day, the
18 pupil shall have the following day as a day absent from
19 school, unless the school district obtains permission in
20 writing from the State Superintendent of Education.
21 Attendance at kindergartens which provide for a full day of
22 attendance by each pupil shall be counted the same as
23 attendance by first grade pupils. Only the first year of
24 attendance in one kindergarten shall be counted, except in
25 case of children who entered the kindergarten in their
26 fifth year whose educational development requires a second

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1 year of kindergarten as determined under the rules and
2 regulations of the State Board of Education.
3 (i) On the days when the assessment that includes a
4 college and career ready determination is administered
5 under subsection (c) of Section 2-3.64a-5 of this Code, the
6 day of attendance for a pupil whose school day must be
7 shortened to accommodate required testing procedures may
8 be less than 5 clock hours and shall be counted towards the
9 176 days of actual pupil attendance required under Section
10 10-19 of this Code, provided that a sufficient number of
11 minutes of school work in excess of 5 clock hours are first
12 completed on other school days to compensate for the loss
13 of school work on the examination days.
14 (j) Pupils enrolled in a remote educational program
15 established under Section 10-29 of this Code may be counted
16 on the basis of one-fifth day of attendance for every clock
17 hour of instruction attended in the remote educational
18 program, provided that, in any month, the school district
19 may not claim for a student enrolled in a remote
20 educational program more days of attendance than the
21 maximum number of days of attendance the district can claim
22 (i) for students enrolled in a building holding year-round
23 classes if the student is classified as participating in
24 the remote educational program on a year-round schedule or
25 (ii) for students enrolled in a building not holding
26 year-round classes if the student is not classified as

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1 participating in the remote educational program on a
2 year-round schedule.
3(G) Equalized Assessed Valuation Data.
4 (1) For purposes of the calculation of Available Local
5Resources required pursuant to subsection (D), the State Board
6of Education shall secure from the Department of Revenue the
7value as equalized or assessed by the Department of Revenue of
8all taxable property of every school district, together with
9(i) the applicable tax rate used in extending taxes for the
10funds of the district as of September 30 of the previous year
11and (ii) the limiting rate for all school districts subject to
12property tax extension limitations as imposed under the
13Property Tax Extension Limitation Law.
14 The Department of Revenue shall add to the equalized
15assessed value of all taxable property of each school district
16situated entirely or partially within a county that is or was
17subject to the provisions of Section 15-176 or 15-177 of the
18Property Tax Code (a) an amount equal to the total amount by
19which the homestead exemption allowed under Section 15-176 or
2015-177 of the Property Tax Code for real property situated in
21that school district exceeds the total amount that would have
22been allowed in that school district if the maximum reduction
23under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
24all other counties in tax year 2003 or (ii) $5,000 in all
25counties in tax year 2004 and thereafter and (b) an amount

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1equal to the aggregate amount for the taxable year of all
2additional exemptions under Section 15-175 of the Property Tax
3Code for owners with a household income of $30,000 or less. The
4county clerk of any county that is or was subject to the
5provisions of Section 15-176 or 15-177 of the Property Tax Code
6shall annually calculate and certify to the Department of
7Revenue for each school district all homestead exemption
8amounts under Section 15-176 or 15-177 of the Property Tax Code
9and all amounts of additional exemptions under Section 15-175
10of the Property Tax Code for owners with a household income of
11$30,000 or less. It is the intent of this paragraph that if the
12general homestead exemption for a parcel of property is
13determined under Section 15-176 or 15-177 of the Property Tax
14Code rather than Section 15-175, then the calculation of
15Available Local Resources shall not be affected by the
16difference, if any, between the amount of the general homestead
17exemption allowed for that parcel of property under Section
1815-176 or 15-177 of the Property Tax Code and the amount that
19would have been allowed had the general homestead exemption for
20that parcel of property been determined under Section 15-175 of
21the Property Tax Code. It is further the intent of this
22paragraph that if additional exemptions are allowed under
23Section 15-175 of the Property Tax Code for owners with a
24household income of less than $30,000, then the calculation of
25Available Local Resources shall not be affected by the
26difference, if any, because of those additional exemptions.

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1 This equalized assessed valuation, as adjusted further by
2the requirements of this subsection, shall be utilized in the
3calculation of Available Local Resources.
4 (2) The equalized assessed valuation in paragraph (1) shall
5be adjusted, as applicable, in the following manner:
6 (a) For the purposes of calculating State aid under
7 this Section, with respect to any part of a school district
8 within a redevelopment project area in respect to which a
9 municipality has adopted tax increment allocation
10 financing pursuant to the Tax Increment Allocation
11 Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
12 of the Illinois Municipal Code or the Industrial Jobs
13 Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
14 Illinois Municipal Code, no part of the current equalized
15 assessed valuation of real property located in any such
16 project area which is attributable to an increase above the
17 total initial equalized assessed valuation of such
18 property shall be used as part of the equalized assessed
19 valuation of the district, until such time as all
20 redevelopment project costs have been paid, as provided in
21 Section 11-74.4-8 of the Tax Increment Allocation
22 Redevelopment Act or in Section 11-74.6-35 of the
23 Industrial Jobs Recovery Law. For the purpose of the
24 equalized assessed valuation of the district, the total
25 initial equalized assessed valuation or the current
26 equalized assessed valuation, whichever is lower, shall be

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1 used until such time as all redevelopment project costs
2 have been paid.
3 (b) The real property equalized assessed valuation for
4 a school district shall be adjusted by subtracting from the
5 real property value as equalized or assessed by the
6 Department of Revenue for the district an amount computed
7 by dividing the amount of any abatement of taxes under
8 Section 18-170 of the Property Tax Code by 3.00% for a
9 district maintaining grades kindergarten through 12, by
10 2.30% for a district maintaining grades kindergarten
11 through 8, or by 1.05% for a district maintaining grades 9
12 through 12 and adjusted by an amount computed by dividing
13 the amount of any abatement of taxes under subsection (a)
14 of Section 18-165 of the Property Tax Code by the same
15 percentage rates for district type as specified in this
16 subparagraph (b).
17 (3) For the 1999-2000 school year and each school year
18thereafter, if a school district meets all of the criteria of
19this subsection (G)(3), the school district's Available Local
20Resources shall be calculated under subsection (D) using the
21district's Extension Limitation Equalized Assessed Valuation
22as calculated under this subsection (G)(3).
23 For purposes of this subsection (G)(3) the following terms
24shall have the following meanings:
25 "Budget Year": The school year for which general State
26 aid is calculated and awarded under subsection (E).

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1 "Base Tax Year": The property tax levy year used to
2 calculate the Budget Year allocation of general State aid.
3 "Preceding Tax Year": The property tax levy year
4 immediately preceding the Base Tax Year.
5 "Base Tax Year's Tax Extension": The product of the
6 equalized assessed valuation utilized by the County Clerk
7 in the Base Tax Year multiplied by the limiting rate as
8 calculated by the County Clerk and defined in the Property
9 Tax Extension Limitation Law.
10 "Preceding Tax Year's Tax Extension": The product of
11 the equalized assessed valuation utilized by the County
12 Clerk in the Preceding Tax Year multiplied by the Operating
13 Tax Rate as defined in subsection (A).
14 "Extension Limitation Ratio": A numerical ratio,
15 certified by the County Clerk, in which the numerator is
16 the Base Tax Year's Tax Extension and the denominator is
17 the Preceding Tax Year's Tax Extension.
18 "Operating Tax Rate": The operating tax rate as defined
19 in subsection (A).
20 If a school district is subject to property tax extension
21limitations as imposed under the Property Tax Extension
22Limitation Law, the State Board of Education shall calculate
23the Extension Limitation Equalized Assessed Valuation of that
24district. For the 1999-2000 school year, the Extension
25Limitation Equalized Assessed Valuation of a school district as
26calculated by the State Board of Education shall be equal to

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1the product of the district's 1996 Equalized Assessed Valuation
2and the district's Extension Limitation Ratio. Except as
3otherwise provided in this paragraph for a school district that
4has approved or does approve an increase in its limiting rate,
5for the 2000-2001 school year and each school year thereafter,
6the Extension Limitation Equalized Assessed Valuation of a
7school district as calculated by the State Board of Education
8shall be equal to the product of the Equalized Assessed
9Valuation last used in the calculation of general State aid and
10the district's Extension Limitation Ratio. If the Extension
11Limitation Equalized Assessed Valuation of a school district as
12calculated under this subsection (G)(3) is less than the
13district's equalized assessed valuation as calculated pursuant
14to subsections (G)(1) and (G)(2), then for purposes of
15calculating the district's general State aid for the Budget
16Year pursuant to subsection (E), that Extension Limitation
17Equalized Assessed Valuation shall be utilized to calculate the
18district's Available Local Resources under subsection (D). For
19the 2009-2010 school year and each school year thereafter, if a
20school district has approved or does approve an increase in its
21limiting rate, pursuant to Section 18-190 of the Property Tax
22Code, affecting the Base Tax Year, the Extension Limitation
23Equalized Assessed Valuation of the school district, as
24calculated by the State Board of Education, shall be equal to
25the product of the Equalized Assessed Valuation last used in
26the calculation of general State aid times an amount equal to

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1one plus the percentage increase, if any, in the Consumer Price
2Index for all Urban Consumers for all items published by the
3United States Department of Labor for the 12-month calendar
4year preceding the Base Tax Year, plus the Equalized Assessed
5Valuation of new property, annexed property, and recovered tax
6increment value and minus the Equalized Assessed Valuation of
7disconnected property. New property and recovered tax
8increment value shall have the meanings set forth in the
9Property Tax Extension Limitation Law.
10 Partial elementary unit districts created in accordance
11with Article 11E of this Code shall not be eligible for the
12adjustment in this subsection (G)(3) until the fifth year
13following the effective date of the reorganization.
14 (3.5) For the 2010-2011 school year and each school year
15thereafter, if a school district's boundaries span multiple
16counties, then the Department of Revenue shall send to the
17State Board of Education, for the purpose of calculating
18general State aid, the limiting rate and individual rates by
19purpose for the county that contains the majority of the school
20district's Equalized Assessed Valuation.
21 (4) For the purposes of calculating general State aid for
22the 1999-2000 school year only, if a school district
23experienced a triennial reassessment on the equalized assessed
24valuation used in calculating its general State financial aid
25apportionment for the 1998-1999 school year, the State Board of
26Education shall calculate the Extension Limitation Equalized

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1Assessed Valuation that would have been used to calculate the
2district's 1998-1999 general State aid. This amount shall equal
3the product of the equalized assessed valuation used to
4calculate general State aid for the 1997-1998 school year and
5the district's Extension Limitation Ratio. If the Extension
6Limitation Equalized Assessed Valuation of the school district
7as calculated under this paragraph (4) is less than the
8district's equalized assessed valuation utilized in
9calculating the district's 1998-1999 general State aid
10allocation, then for purposes of calculating the district's
11general State aid pursuant to paragraph (5) of subsection (E),
12that Extension Limitation Equalized Assessed Valuation shall
13be utilized to calculate the district's Available Local
14Resources.
15 (5) For school districts having a majority of their
16equalized assessed valuation in any county except Cook, DuPage,
17Kane, Lake, McHenry, or Will, if the amount of general State
18aid allocated to the school district for the 1999-2000 school
19year under the provisions of subsection (E), (H), and (J) of
20this Section is less than the amount of general State aid
21allocated to the district for the 1998-1999 school year under
22these subsections, then the general State aid of the district
23for the 1999-2000 school year only shall be increased by the
24difference between these amounts. The total payments made under
25this paragraph (5) shall not exceed $14,000,000. Claims shall
26be prorated if they exceed $14,000,000.

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1(H) Supplemental General State Aid.
2 (1) In addition to the general State aid a school district
3is allotted pursuant to subsection (E), qualifying school
4districts shall receive a grant, paid in conjunction with a
5district's payments of general State aid, for supplemental
6general State aid based upon the concentration level of
7children from low-income households within the school
8district. Supplemental State aid grants provided for school
9districts under this subsection shall be appropriated for
10distribution to school districts as part of the same line item
11in which the general State financial aid of school districts is
12appropriated under this Section.
13 (1.5) This paragraph (1.5) applies only to those school
14years preceding the 2003-2004 school year. For purposes of this
15subsection (H), the term "Low-Income Concentration Level"
16shall be the low-income eligible pupil count from the most
17recently available federal census divided by the Average Daily
18Attendance of the school district. If, however, (i) the
19percentage decrease from the 2 most recent federal censuses in
20the low-income eligible pupil count of a high school district
21with fewer than 400 students exceeds by 75% or more the
22percentage change in the total low-income eligible pupil count
23of contiguous elementary school districts, whose boundaries
24are coterminous with the high school district, or (ii) a high
25school district within 2 counties and serving 5 elementary

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1school districts, whose boundaries are coterminous with the
2high school district, has a percentage decrease from the 2 most
3recent federal censuses in the low-income eligible pupil count
4and there is a percentage increase in the total low-income
5eligible pupil count of a majority of the elementary school
6districts in excess of 50% from the 2 most recent federal
7censuses, then the high school district's low-income eligible
8pupil count from the earlier federal census shall be the number
9used as the low-income eligible pupil count for the high school
10district, for purposes of this subsection (H). The changes made
11to this paragraph (1) by Public Act 92-28 shall apply to
12supplemental general State aid grants for school years
13preceding the 2003-2004 school year that are paid in fiscal
14year 1999 or thereafter and to any State aid payments made in
15fiscal year 1994 through fiscal year 1998 pursuant to
16subsection 1(n) of Section 18-8 of this Code (which was
17repealed on July 1, 1998), and any high school district that is
18affected by Public Act 92-28 is entitled to a recomputation of
19its supplemental general State aid grant or State aid paid in
20any of those fiscal years. This recomputation shall not be
21affected by any other funding.
22 (1.10) This paragraph (1.10) applies to the 2003-2004
23school year and each school year thereafter. For purposes of
24this subsection (H), the term "Low-Income Concentration Level"
25shall, for each fiscal year, be the low-income eligible pupil
26count as of July 1 of the immediately preceding fiscal year (as

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1determined by the Department of Human Services based on the
2number of pupils who are eligible for at least one of the
3following low income programs: Medicaid, the Children's Health
4Insurance Program, TANF, or Food Stamps, excluding pupils who
5are eligible for services provided by the Department of
6Children and Family Services, averaged over the 2 immediately
7preceding fiscal years for fiscal year 2004 and over the 3
8immediately preceding fiscal years for each fiscal year
9thereafter) divided by the Average Daily Attendance of the
10school district.
11 (2) Supplemental general State aid pursuant to this
12subsection (H) shall be provided as follows for the 1998-1999,
131999-2000, and 2000-2001 school years only:
14 (a) For any school district with a Low Income
15 Concentration Level of at least 20% and less than 35%, the
16 grant for any school year shall be $800 multiplied by the
17 low income eligible pupil count.
18 (b) For any school district with a Low Income
19 Concentration Level of at least 35% and less than 50%, the
20 grant for the 1998-1999 school year shall be $1,100
21 multiplied by the low income eligible pupil count.
22 (c) For any school district with a Low Income
23 Concentration Level of at least 50% and less than 60%, the
24 grant for the 1998-99 school year shall be $1,500
25 multiplied by the low income eligible pupil count.
26 (d) For any school district with a Low Income

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1 Concentration Level of 60% or more, the grant for the
2 1998-99 school year shall be $1,900 multiplied by the low
3 income eligible pupil count.
4 (e) For the 1999-2000 school year, the per pupil amount
5 specified in subparagraphs (b), (c), and (d) immediately
6 above shall be increased to $1,243, $1,600, and $2,000,
7 respectively.
8 (f) For the 2000-2001 school year, the per pupil
9 amounts specified in subparagraphs (b), (c), and (d)
10 immediately above shall be $1,273, $1,640, and $2,050,
11 respectively.
12 (2.5) Supplemental general State aid pursuant to this
13subsection (H) shall be provided as follows for the 2002-2003
14school year:
15 (a) For any school district with a Low Income
16 Concentration Level of less than 10%, the grant for each
17 school year shall be $355 multiplied by the low income
18 eligible pupil count.
19 (b) For any school district with a Low Income
20 Concentration Level of at least 10% and less than 20%, the
21 grant for each school year shall be $675 multiplied by the
22 low income eligible pupil count.
23 (c) For any school district with a Low Income
24 Concentration Level of at least 20% and less than 35%, the
25 grant for each school year shall be $1,330 multiplied by
26 the low income eligible pupil count.

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1 (d) For any school district with a Low Income
2 Concentration Level of at least 35% and less than 50%, the
3 grant for each school year shall be $1,362 multiplied by
4 the low income eligible pupil count.
5 (e) For any school district with a Low Income
6 Concentration Level of at least 50% and less than 60%, the
7 grant for each school year shall be $1,680 multiplied by
8 the low income eligible pupil count.
9 (f) For any school district with a Low Income
10 Concentration Level of 60% or more, the grant for each
11 school year shall be $2,080 multiplied by the low income
12 eligible pupil count.
13 (2.10) Except as otherwise provided, supplemental general
14State aid pursuant to this subsection (H) shall be provided as
15follows for the 2003-2004 school year and each school year
16thereafter:
17 (a) For any school district with a Low Income
18 Concentration Level of 15% or less, the grant for each
19 school year shall be $355 multiplied by the low income
20 eligible pupil count.
21 (b) For any school district with a Low Income
22 Concentration Level greater than 15%, the grant for each
23 school year shall be $294.25 added to the product of $2,700
24 and the square of the Low Income Concentration Level, all
25 multiplied by the low income eligible pupil count.
26 For the 2003-2004 school year and each school year

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1thereafter through the 2008-2009 school year only, the grant
2shall be no less than the grant for the 2002-2003 school year.
3For the 2009-2010 school year only, the grant shall be no less
4than the grant for the 2002-2003 school year multiplied by
50.66. For the 2010-2011 school year only, the grant shall be no
6less than the grant for the 2002-2003 school year multiplied by
70.33. Notwithstanding the provisions of this paragraph to the
8contrary, if for any school year supplemental general State aid
9grants are prorated as provided in paragraph (1) of this
10subsection (H), then the grants under this paragraph shall be
11prorated.
12 For the 2003-2004 school year only, the grant shall be no
13greater than the grant received during the 2002-2003 school
14year added to the product of 0.25 multiplied by the difference
15between the grant amount calculated under subsection (a) or (b)
16of this paragraph (2.10), whichever is applicable, and the
17grant received during the 2002-2003 school year. For the
182004-2005 school year only, the grant shall be no greater than
19the grant received during the 2002-2003 school year added to
20the product of 0.50 multiplied by the difference between the
21grant amount calculated under subsection (a) or (b) of this
22paragraph (2.10), whichever is applicable, and the grant
23received during the 2002-2003 school year. For the 2005-2006
24school year only, the grant shall be no greater than the grant
25received during the 2002-2003 school year added to the product
26of 0.75 multiplied by the difference between the grant amount

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1calculated under subsection (a) or (b) of this paragraph
2(2.10), whichever is applicable, and the grant received during
3the 2002-2003 school year.
4 (3) School districts with an Average Daily Attendance of
5more than 1,000 and less than 50,000 that qualify for
6supplemental general State aid pursuant to this subsection
7shall submit a plan to the State Board of Education prior to
8October 30 of each year for the use of the funds resulting from
9this grant of supplemental general State aid for the
10improvement of instruction in which priority is given to
11meeting the education needs of disadvantaged children. Such
12plan shall be submitted in accordance with rules and
13regulations promulgated by the State Board of Education.
14 (4) School districts with an Average Daily Attendance of
1550,000 or more that qualify for supplemental general State aid
16pursuant to this subsection shall be required to distribute
17from funds available pursuant to this Section, no less than
18$261,000,000 in accordance with the following requirements:
19 (a) The required amounts shall be distributed to the
20 attendance centers within the district in proportion to the
21 number of pupils enrolled at each attendance center who are
22 eligible to receive free or reduced-price lunches or
23 breakfasts under the federal Child Nutrition Act of 1966
24 and under the National School Lunch Act during the
25 immediately preceding school year.
26 (b) The distribution of these portions of supplemental

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1 and general State aid among attendance centers according to
2 these requirements shall not be compensated for or
3 contravened by adjustments of the total of other funds
4 appropriated to any attendance centers, and the Board of
5 Education shall utilize funding from one or several sources
6 in order to fully implement this provision annually prior
7 to the opening of school.
8 (c) Each attendance center shall be provided by the
9 school district a distribution of noncategorical funds and
10 other categorical funds to which an attendance center is
11 entitled under law in order that the general State aid and
12 supplemental general State aid provided by application of
13 this subsection supplements rather than supplants the
14 noncategorical funds and other categorical funds provided
15 by the school district to the attendance centers.
16 (d) Any funds made available under this subsection that
17 by reason of the provisions of this subsection are not
18 required to be allocated and provided to attendance centers
19 may be used and appropriated by the board of the district
20 for any lawful school purpose.
21 (e) Funds received by an attendance center pursuant to
22 this subsection shall be used by the attendance center at
23 the discretion of the principal and local school council
24 for programs to improve educational opportunities at
25 qualifying schools through the following programs and
26 services: early childhood education, reduced class size or

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1 improved adult to student classroom ratio, enrichment
2 programs, remedial assistance, attendance improvement, and
3 other educationally beneficial expenditures which
4 supplement the regular and basic programs as determined by
5 the State Board of Education. Funds provided shall not be
6 expended for any political or lobbying purposes as defined
7 by board rule.
8 (f) Each district subject to the provisions of this
9 subdivision (H)(4) shall submit an acceptable plan to meet
10 the educational needs of disadvantaged children, in
11 compliance with the requirements of this paragraph, to the
12 State Board of Education prior to July 15 of each year.
13 This plan shall be consistent with the decisions of local
14 school councils concerning the school expenditure plans
15 developed in accordance with part 4 of Section 34-2.3. The
16 State Board shall approve or reject the plan within 60 days
17 after its submission. If the plan is rejected, the district
18 shall give written notice of intent to modify the plan
19 within 15 days of the notification of rejection and then
20 submit a modified plan within 30 days after the date of the
21 written notice of intent to modify. Districts may amend
22 approved plans pursuant to rules promulgated by the State
23 Board of Education.
24 Upon notification by the State Board of Education that
25 the district has not submitted a plan prior to July 15 or a
26 modified plan within the time period specified herein, the

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1 State aid funds affected by that plan or modified plan
2 shall be withheld by the State Board of Education until a
3 plan or modified plan is submitted.
4 If the district fails to distribute State aid to
5 attendance centers in accordance with an approved plan, the
6 plan for the following year shall allocate funds, in
7 addition to the funds otherwise required by this
8 subsection, to those attendance centers which were
9 underfunded during the previous year in amounts equal to
10 such underfunding.
11 For purposes of determining compliance with this
12 subsection in relation to the requirements of attendance
13 center funding, each district subject to the provisions of
14 this subsection shall submit as a separate document by
15 December 1 of each year a report of expenditure data for
16 the prior year in addition to any modification of its
17 current plan. If it is determined that there has been a
18 failure to comply with the expenditure provisions of this
19 subsection regarding contravention or supplanting, the
20 State Superintendent of Education shall, within 60 days of
21 receipt of the report, notify the district and any affected
22 local school council. The district shall within 45 days of
23 receipt of that notification inform the State
24 Superintendent of Education of the remedial or corrective
25 action to be taken, whether by amendment of the current
26 plan, if feasible, or by adjustment in the plan for the

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1 following year. Failure to provide the expenditure report
2 or the notification of remedial or corrective action in a
3 timely manner shall result in a withholding of the affected
4 funds.
5 The State Board of Education shall promulgate rules and
6 regulations to implement the provisions of this
7 subsection. No funds shall be released under this
8 subdivision (H)(4) to any district that has not submitted a
9 plan that has been approved by the State Board of
10 Education.
11(I) (Blank).
12(J) (Blank).
13(K) Grants to Laboratory and Alternative Schools.
14 In calculating the amount to be paid to the governing board
15of a public university that operates a laboratory school under
16this Section or to any alternative school that is operated by a
17regional superintendent of schools, the State Board of
18Education shall require by rule such reporting requirements as
19it deems necessary.
20 As used in this Section, "laboratory school" means a public
21school which is created and operated by a public university and
22approved by the State Board of Education. The governing board
23of a public university which receives funds from the State

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1Board under this subsection (K) may not increase the number of
2students enrolled in its laboratory school from a single
3district, if that district is already sending 50 or more
4students, except under a mutual agreement between the school
5board of a student's district of residence and the university
6which operates the laboratory school. A laboratory school may
7not have more than 1,000 students, excluding students with
8disabilities in a special education program.
9 As used in this Section, "alternative school" means a
10public school which is created and operated by a Regional
11Superintendent of Schools and approved by the State Board of
12Education. Such alternative schools may offer courses of
13instruction for which credit is given in regular school
14programs, courses to prepare students for the high school
15equivalency testing program or vocational and occupational
16training. A regional superintendent of schools may contract
17with a school district or a public community college district
18to operate an alternative school. An alternative school serving
19more than one educational service region may be established by
20the regional superintendents of schools of the affected
21educational service regions. An alternative school serving
22more than one educational service region may be operated under
23such terms as the regional superintendents of schools of those
24educational service regions may agree.
25 Each laboratory and alternative school shall file, on forms
26provided by the State Superintendent of Education, an annual

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1State aid claim which states the Average Daily Attendance of
2the school's students by month. The best 3 months' Average
3Daily Attendance shall be computed for each school. The general
4State aid entitlement shall be computed by multiplying the
5applicable Average Daily Attendance by the Foundation Level as
6determined under this Section.
7(L) Payments, Additional Grants in Aid and Other Requirements.
8 (1) For a school district operating under the financial
9supervision of an Authority created under Article 34A, the
10general State aid otherwise payable to that district under this
11Section, but not the supplemental general State aid, shall be
12reduced by an amount equal to the budget for the operations of
13the Authority as certified by the Authority to the State Board
14of Education, and an amount equal to such reduction shall be
15paid to the Authority created for such district for its
16operating expenses in the manner provided in Section 18-11. The
17remainder of general State school aid for any such district
18shall be paid in accordance with Article 34A when that Article
19provides for a disposition other than that provided by this
20Article.
21 (2) (Blank).
22 (3) Summer school. Summer school payments shall be made as
23provided in Section 18-4.3.
24(M) Education Funding Advisory Board.

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1 The Education Funding Advisory Board, hereinafter in this
2subsection (M) referred to as the "Board", is hereby created.
3The Board shall consist of 5 members who are appointed by the
4Governor, by and with the advice and consent of the Senate. The
5members appointed shall include representatives of education,
6business, and the general public. One of the members so
7appointed shall be designated by the Governor at the time the
8appointment is made as the chairperson of the Board. The
9initial members of the Board may be appointed any time after
10the effective date of this amendatory Act of 1997. The regular
11term of each member of the Board shall be for 4 years from the
12third Monday of January of the year in which the term of the
13member's appointment is to commence, except that of the 5
14initial members appointed to serve on the Board, the member who
15is appointed as the chairperson shall serve for a term that
16commences on the date of his or her appointment and expires on
17the third Monday of January, 2002, and the remaining 4 members,
18by lots drawn at the first meeting of the Board that is held
19after all 5 members are appointed, shall determine 2 of their
20number to serve for terms that commence on the date of their
21respective appointments and expire on the third Monday of
22January, 2001, and 2 of their number to serve for terms that
23commence on the date of their respective appointments and
24expire on the third Monday of January, 2000. All members
25appointed to serve on the Board shall serve until their
26respective successors are appointed and confirmed. Vacancies

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1shall be filled in the same manner as original appointments. If
2a vacancy in membership occurs at a time when the Senate is not
3in session, the Governor shall make a temporary appointment
4until the next meeting of the Senate, when he or she shall
5appoint, by and with the advice and consent of the Senate, a
6person to fill that membership for the unexpired term. If the
7Senate is not in session when the initial appointments are
8made, those appointments shall be made as in the case of
9vacancies.
10 The Education Funding Advisory Board shall be deemed
11established, and the initial members appointed by the Governor
12to serve as members of the Board shall take office, on the date
13that the Governor makes his or her appointment of the fifth
14initial member of the Board, whether those initial members are
15then serving pursuant to appointment and confirmation or
16pursuant to temporary appointments that are made by the
17Governor as in the case of vacancies.
18 The State Board of Education shall provide such staff
19assistance to the Education Funding Advisory Board as is
20reasonably required for the proper performance by the Board of
21its responsibilities.
22 For school years after the 2000-2001 school year, the
23Education Funding Advisory Board, in consultation with the
24State Board of Education, shall make recommendations as
25provided in this subsection (M) to the General Assembly for the
26foundation level under subdivision (B)(3) of this Section and

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1for the supplemental general State aid grant level under
2subsection (H) of this Section for districts with high
3concentrations of children from poverty. The recommended
4foundation level shall be determined based on a methodology
5which incorporates the basic education expenditures of
6low-spending schools exhibiting high academic performance. The
7Education Funding Advisory Board shall make such
8recommendations to the General Assembly on January 1 of odd
9numbered years, beginning January 1, 2001.
10(N) (Blank).
11(O) References.
12 (1) References in other laws to the various subdivisions of
13Section 18-8 as that Section existed before its repeal and
14replacement by this Section 18-8.05 shall be deemed to refer to
15the corresponding provisions of this Section 18-8.05, to the
16extent that those references remain applicable.
17 (2) References in other laws to State Chapter 1 funds shall
18be deemed to refer to the supplemental general State aid
19provided under subsection (H) of this Section.
20(P) Public Act 93-838 and Public Act 93-808 make inconsistent
21changes to this Section. Under Section 6 of the Statute on
22Statutes there is an irreconcilable conflict between Public Act
2393-808 and Public Act 93-838. Public Act 93-838, being the last

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1acted upon, is controlling. The text of Public Act 93-838 is
2the law regardless of the text of Public Act 93-808.
3(Q) State Fiscal Year 2015 Payments.
4 For payments made for State fiscal year 2015, the State
5Board of Education shall, for each school district, calculate
6that district's pro-rata share of a minimum sum of $13,600,000
7or additional amounts as needed from the total net General
8State Aid funding as calculated under this Section that shall
9be deemed attributable to the provision of special educational
10facilities and services, as defined in Section 14-1.08 of this
11Code, in a manner that ensures compliance with maintenance of
12State financial support requirements under the federal
13Individuals with Disabilities Education Act. Each school
14district must use such funds only for the provision of special
15educational facilities and services, as defined in Section
1614-1.08 of this Code, and must comply with any expenditure
17verification procedures adopted by the State Board of
18Education.
19(R) State Fiscal Year 2016 Payments.
20 For payments made for State fiscal year 2016, the State
21Board of Education shall, for each school district, calculate
22that district's pro rata share of a minimum sum of $1 or
23additional amounts as needed from the total net General State
24Aid funding as calculated under this Section that shall be

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1deemed attributable to the provision of special educational
2facilities and services, as defined in Section 14-1.08 of this
3Code, in a manner that ensures compliance with maintenance of
4State financial support requirements under the federal
5Individuals with Disabilities Education Act. Each school
6district must use such funds only for the provision of special
7educational facilities and services, as defined in Section
814-1.08 of this Code, and must comply with any expenditure
9verification procedures adopted by the State Board of
10Education.
11(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15; 99-194,
12eff. 7-30-15; 99-523, eff. 6-30-16.)
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