Bill Text: IL HB3259 | 2013-2014 | 98th General Assembly | Amended

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Bill Title: Amends the State aid formula provisions of the School Code. Provides that school districts for which Available Local Resources per pupil equals or exceeds the product of 2.00 times the Foundation Level are not eligible for general State aid (instead of providing that for any school district for which Available Local Resources per pupil equals or exceeds the product of 1.75 times the Foundation Level, the general State aid for the school district shall be calculated as the product of $218 multiplied by the Average Daily Attendance of the school district); makes corresponding changes. Makes changes concerning equalized assessed valuation data and the calculation of Available Local Resources. Makes changes concerning supplemental general State aid and the amount of a grant. Effective July 1, 2013.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2014-12-03 - Session Sine Die [HB3259 Detail]

Download: Illinois-2013-HB3259-Amended.html

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Rep. William Davis

Filed: 3/13/2013

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AMENDMENT TO HOUSE BILL 3259
AMENDMENT NO. ______. Amend House Bill 3259 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 18-185 and 18-190 as follows:
(35 ILCS 200/18-185)
Sec. 18-185. Short title; definitions. This Division 5 may
be cited as the Property Tax Extension Limitation Law. As used
in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation" means (a) the lesser of 5% or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year or (b) the rate
of increase approved by voters under Section 18-205.

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"Affected county" means a county of 3,000,000 or more
inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or counties
contiguous to a county with 3,000,000 or more inhabitants.
Beginning with the 1995 levy year, "taxing district" includes
only each non-home rule taxing district subject to this Law
before the 1995 levy year and each non-home rule taxing
district not subject to this Law before the 1995 levy year
having the majority of its 1994 equalized assessed value in an
affected county or counties. Beginning with the levy year in
which this Law becomes applicable to a taxing district as
provided in Section 18-213, "taxing district" also includes
those taxing districts made subject to this Law as provided in
Section 18-213.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means the annual
corporate extension for the taxing district and those special
purpose extensions that are made annually for the taxing
district, excluding special purpose extensions: (a) made for
the taxing district to pay interest or principal on general
obligation bonds that were approved by referendum; (b) made for

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any taxing district to pay interest or principal on general
obligation bonds issued before October 1, 1991; (c) made for
any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before October 1, 1991; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after October 1, 1991 that were approved by
referendum; (e) made for any taxing district to pay interest or
principal on revenue bonds issued before October 1, 1991 for
payment of which a property tax levy or the full faith and
credit of the unit of local government is pledged; however, a
tax for the payment of interest or principal on those bonds
shall be made only after the governing body of the unit of
local government finds that all other sources for payment are
insufficient to make those payments; (f) made for payments
under a building commission lease when the lease payments are
for the retirement of bonds issued by the commission before
October 1, 1991, to pay for the building project; (g) made for
payments due under installment contracts entered into before
October 1, 1991; (h) made for payments of principal and
interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance construction projects
initiated before October 1, 1991; (i) made for payments of
principal and interest on limited bonds, as defined in Section
3 of the Local Government Debt Reform Act, in an amount not to
exceed the debt service extension base less the amount in items

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(b), (c), (e), and (h) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (j) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (k) made by a school district that participates in
the Special Education District of Lake County, created by
special education joint agreement under Section 10-22.31 of the
School Code, for payment of the school district's share of the
amounts required to be contributed by the Special Education
District of Lake County to the Illinois Municipal Retirement
Fund under Article 7 of the Illinois Pension Code; the amount
of any extension under this item (k) shall be certified by the
school district to the county clerk; (l) made to fund expenses
of providing joint recreational programs for the handicapped
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; (m) made for temporary
relocation loan repayment purposes pursuant to Sections 2-3.77
and 17-2.2d of the School Code; (n) made for payment of
principal and interest on any bonds issued under the authority
of Section 17-2.2d of the School Code; (o) made for
contributions to a firefighter's pension fund created under
Article 4 of the Illinois Pension Code, to the extent of the
amount certified under item (5) of Section 4-134 of the
Illinois Pension Code; and (p) made for road purposes in the
first year after a township assumes the rights, powers, duties,
assets, property, liabilities, obligations, and

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

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the lease payments are for the retirement of bonds issued by
the commission before March 1, 1995 to pay for the building
project; (g) made for payments due under installment contracts
entered into before March 1, 1995; (h) made for payments of
principal and interest on bonds issued under the Metropolitan
Water Reclamation District Act to finance construction
projects initiated before October 1, 1991; (h-4) made for
stormwater management purposes by the Metropolitan Water
Reclamation District of Greater Chicago under Section 12 of the
Metropolitan Water Reclamation District Act; (i) made for
payments of principal and interest on limited bonds, as defined
in Section 3 of the Local Government Debt Reform Act, in an
amount not to exceed the debt service extension base less the
amount in items (b), (c), and (e) of this definition for
non-referendum obligations, except obligations initially
issued pursuant to referendum and bonds described in subsection
(h) of this definition; (j) made for payments of principal and
interest on bonds issued under Section 15 of the Local
Government Debt Reform Act; (k) made for payments of principal
and interest on bonds authorized by Public Act 88-503 and
issued under Section 20a of the Chicago Park District Act for
aquarium or museum projects; (l) made for payments of principal
and interest on bonds authorized by Public Act 87-1191 or
93-601 and (i) issued pursuant to Section 21.2 of the Cook
County Forest Preserve District Act, (ii) issued under Section
42 of the Cook County Forest Preserve District Act for

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zoological park projects, or (iii) issued under Section 44.1 of
the Cook County Forest Preserve District Act for botanical
gardens projects; (m) made pursuant to Section 34-53.5 of the
School Code, whether levied annually or not; (n) made to fund
expenses of providing joint recreational programs for the
handicapped under Section 5-8 of the Park District Code or
Section 11-95-14 of the Illinois Municipal Code; (o) made by
the Chicago Park District for recreational programs for the
handicapped under subsection (c) of Section 7.06 of the Chicago
Park District Act; (p) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (q) made by Ford Heights School District 169 under Section
17-9.02 of the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for
those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means the annual corporate extension for
the taxing district and those special purpose extensions that
are made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the date on which the referendum making this Law applicable to

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the taxing district is held; (c) made for any taxing district
to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before the date on which
the referendum making this Law applicable to the taxing
district is held; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after the date on which the referendum
making this Law applicable to the taxing district is held if
the bonds were approved by referendum after the date on which
the referendum making this Law applicable to the taxing
district is held; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the date
on which the referendum making this Law applicable to the
taxing district is held for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the date on which the
referendum making this Law applicable to the taxing district is
held to pay for the building project; (g) made for payments due
under installment contracts entered into before the date on
which the referendum making this Law applicable to the taxing

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district is held; (h) made for payments of principal and
interest on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped
pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for the handicapped under Section
5-8 of the Park District Code or Section 11-95-14 of the
Illinois Municipal Code; (l) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (m) made for the taxing district to pay interest or
principal on general obligation bonds issued pursuant to
Section 19-3.10 of the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of subsection

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(e) of Section 18-213 means the annual corporate extension for
the taxing district and those special purpose extensions that
are made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the effective date of this amendatory Act of 1997; (c) made for
any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before the effective date of this amendatory Act of 1997; (d)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund bonds issued after
the effective date of this amendatory Act of 1997 if the bonds
were approved by referendum after the effective date of this
amendatory Act of 1997; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the
effective date of this amendatory Act of 1997 for payment of
which a property tax levy or the full faith and credit of the
unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the retirement
of bonds issued by the commission before the effective date of

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this amendatory Act of 1997 to pay for the building project;
(g) made for payments due under installment contracts entered
into before the effective date of this amendatory Act of 1997;
(h) made for payments of principal and interest on limited
bonds, as defined in Section 3 of the Local Government Debt
Reform Act, in an amount not to exceed the debt service
extension base less the amount in items (b), (c), and (e) of
this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped
pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for the handicapped under Section
5-8 of the Park District Code or Section 11-95-14 of the
Illinois Municipal Code; and (l) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code.
"Debt service extension base" means an amount equal to that
portion of the extension for a taxing district for the 1994

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levy year, or for those taxing districts subject to this Law in
accordance with Section 18-213, except for those subject to
paragraph (2) of subsection (e) of Section 18-213, for the levy
year in which the referendum making this Law applicable to the
taxing district is held, or for those taxing districts subject
to this Law in accordance with paragraph (2) of subsection (e)
of Section 18-213 for the 1996 levy year, constituting an
extension for payment of principal and interest on bonds issued
by the taxing district without referendum, but not including
excluded non-referendum bonds. For park districts (i) that were
first subject to this Law in 1991 or 1995 and (ii) whose
extension for the 1994 levy year for the payment of principal
and interest on bonds issued by the park district without
referendum (but not including excluded non-referendum bonds)
was less than 51% of the amount for the 1991 levy year
constituting an extension for payment of principal and interest
on bonds issued by the park district without referendum (but
not including excluded non-referendum bonds), "debt service
extension base" means an amount equal to that portion of the
extension for the 1991 levy year constituting an extension for
payment of principal and interest on bonds issued by the park
district without referendum (but not including excluded
non-referendum bonds). A debt service extension base
established or increased at any time pursuant to any provision
of this Law, except Section 18-212, shall be increased each
year commencing with the later of (i) the 2009 levy year or

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(ii) the first levy year in which this Law becomes applicable
to the taxing district, by the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year. The debt service
extension base may be established or increased as provided
under Section 18-212. For school districts, an additional
amount equal to 25% of the district's debt service extension
base, as computed in accordance with this definition, shall be
added to the district's debt service extension base, provided
that if any portion of such additional amount is extended, the
additional amount collected shall be used solely and only for
the payment of bonds issued for school security purposes
without a referendum pursuant to Section 19-3 of the School
Code. "Excluded non-referendum bonds" means (i) bonds
authorized by Public Act 88-503 and issued under Section 20a of
the Chicago Park District Act for aquarium and museum projects;
(ii) bonds issued under Section 15 of the Local Government Debt
Reform Act; or (iii) refunding obligations issued to refund or
to continue to refund obligations initially issued pursuant to
referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant to
Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.

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The extension for a special service area is not included in the
aggregate extension.
"Aggregate extension base" means: (i) for levy years before
2014, the taxing district's last preceding aggregate extension
as adjusted under Sections 18-135, 18-215, and 18-230; and (ii)
for levy years 2014 and later, the greater of (A) the taxing
district's last preceding aggregate extension limit; or (B) the
taxing district's last preceding aggregate extension as
adjusted under Sections 18-135, 18-215, and 18-230. An
adjustment under Section 18-135 shall be made for the 2007 levy
year and all subsequent levy years whenever one or more
counties within which a taxing district is located (i) used
estimated valuations or rates when extending taxes in the
taxing district for the last preceding levy year that resulted
in the over or under extension of taxes, or (ii) increased or
decreased the tax extension for the last preceding levy year as
required by Section 18-135(c). Whenever an adjustment is
required under Section 18-135, the aggregate extension base of
the taxing district shall be equal to the amount that the
aggregate extension of the taxing district would have been for
the last preceding levy year if either or both (i) actual,
rather than estimated, valuations or rates had been used to
calculate the extension of taxes for the last levy year, or
(ii) the tax extension for the last preceding levy year had not
been adjusted as required by subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year

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2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
"Levy year" has the same meaning as "year" under Section
1-155.
"Aggregate extension limit" means the taxing district's
last preceding aggregate extension if the taxing district had
utilized the maximum limiting rate permitted without
referendum, as adjusted under Sections 18-135, 18-215, and
18-230.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30, (ii) the assessed
value, after final board of review or board of appeals action,
of real property not exempt from real estate taxation, which
real property was exempt from real estate taxation for any
portion of the immediately preceding levy year, multiplied by
the equalization factor issued by the Department under Section
17-30, including the assessed value, upon final stabilization
of occupancy after new construction is complete, of any real
property located within the boundaries of an otherwise or
previously exempt military reservation that is intended for
residential use and owned by or leased to a private corporation
or other entity, and (iii) in counties that classify in

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accordance with Section 4 of Article IX of the Illinois
Constitution, an incentive property's additional assessed
value resulting from a scheduled increase in the level of
assessment as applied to the first year final board of review
market value. In addition, the county clerk in a county
containing a population of 3,000,000 or more shall include in
the 1997 recovered tax increment value for any school district,
any recovered tax increment value that was applicable to the
1995 tax year calculations.
"Qualified airport authority" means an airport authority
organized under the Airport Authorities Act and located in a
county bordering on the State of Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
"Recovered tax increment value" means, except as otherwise
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial equalized

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

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initial equalized assessed value of that real property before
removal from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to one
plus the extension limitation defined in this Section and the
denominator of which is the current year's equalized assessed
value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy year.
For those taxing districts that reduced their aggregate
extension for the last preceding levy year, the highest
aggregate extension in any of the last 3 preceding levy years
shall be used for the purpose of computing the limiting rate.
The denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held
after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the
proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
(Source: P.A. 96-501, eff. 8-14-09; 96-517, eff. 8-14-09;
96-1000, eff. 7-2-10; 96-1202, eff. 7-22-10; 97-611, eff.

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1-1-12; 97-1154, eff. 1-25-13.)
(35 ILCS 200/18-190)
Sec. 18-190. Direct referendum; new rate or increased
limiting rate.
(a) If a new rate is authorized by statute to be imposed
without referendum or is subject to a backdoor referendum, as
defined in Section 28-2 of the Election Code, the governing
body of the affected taxing district before levying the new
rate shall submit the new rate to direct referendum under the
provisions of this Section and of Article 28 of the Election
Code. Notwithstanding the provisions, requirements, or
limitations of any other law, any tax levied for the 2005 levy
year and all subsequent levy years by any taxing district
subject to this Law may be extended at a rate exceeding the
rate established for that tax by referendum or statute,
provided that the rate does not cause the taxing district to
exceed its limiting rate for that levy year the statutory
ceiling above which the tax is not authorized to be further
increased either by referendum or in any other manner.
Notwithstanding the provisions, requirements, or limitations
of any other law, all taxing districts subject to this Law
shall follow the provisions of this Section whenever seeking
referenda approval after March 21, 2006 to (i) (blank) levy a
new tax rate authorized by statute or (ii) increase the
limiting rate applicable to the taxing district. All taxing

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districts subject to this Law are authorized to seek referendum
approval of the each proposition described and set forth in
this Section.
The proposition seeking to obtain referendum approval to
levy a new tax rate as authorized in clause (i) shall be in
substantially the following form:
Shall ... (insert legal name, number, if any, and
county or counties of taxing district and geographic or
other common name by which a school or community college
district is known and referred to), Illinois, be authorized
to levy a new tax for ... purposes and have an additional
tax of ...% of the equalized assessed value of the taxable
property therein extended for such purposes?
The votes must be recorded as "Yes" or "No".
The proposition seeking to obtain referendum approval to
increase the limiting rate as authorized in clause (ii) shall
be in substantially the following form:
Shall the limiting rate under the Property Tax
Extension Limitation Law for ... (insert legal name,
number, if any, and county or counties of taxing district
and geographic or other common name by which a school or
community college district is known and referred to),
Illinois, be increased by an additional amount equal to
...% above the limiting rate for the purpose of...(insert
purpose) for levy year ... (insert the most recent levy
year for which the limiting rate of the taxing district is

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known at the time the submission of the proposition is
initiated by the taxing district) and be equal to ...% of
the equalized assessed value of the taxable property
therein for levy year(s) (insert each levy year for which
the increase will be applicable, which years must be
consecutive and may not exceed 4)?
The votes must be recorded as "Yes" or "No".
The ballot for any proposition submitted pursuant to this
Section shall have printed thereon, but not as a part of the
proposition submitted, only the following supplemental
information (which shall be supplied to the election authority
by the taxing district) in substantially the following form:
(1) The approximate amount of taxes extendable at the
most recently extended limiting rate is $..., and the
approximate amount of taxes extendable if the proposition
is approved is $....
(2) For the ... (insert the first levy year for which
the new rate or increased limiting rate will be applicable)
levy year the approximate amount of the additional tax
extendable against property containing a single family
residence and having a fair market value at the time of the
referendum of $100,000 is estimated to be $....
(3) Based upon an average annual percentage increase
(or decrease) in the market value of such property of %...
(insert percentage equal to the average annual percentage
increase or decrease for the prior 3 levy years, at the

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time the submission of the proposition is initiated by the
taxing district, in the amount of (A) the equalized
assessed value of the taxable property in the taxing
district less (B) the new property included in the
equalized assessed value), the approximate amount of the
additional tax extendable against such property for the ...
levy year is estimated to be $... and for the ... levy year
is estimated to be $ ....
(4) If the proposition is approved, the aggregate
extension for ... (insert each levy year for which the
increase will apply) will be determined by the limiting
rate set forth in the proposition, rather than the
otherwise applicable limiting rate calculated under the
provisions of the Property Tax Extension Limitation Law
(commonly known as the Property Tax Cap Law).
The approximate amount of taxes extendable shown in paragraph
(1) shall be computed upon the last known equalized assessed
value of taxable property in the taxing district (at the time
the submission of the proposition is initiated by the taxing
district). Paragraph (3) shall be included only if the
increased limiting rate will be applicable for more than one
levy year and shall list each levy year for which the increased
limiting rate will be applicable. The additional tax shown for
each levy year shall be the approximate dollar amount of the
increase over the amount of the most recently completed
extension at the time the submission of the proposition is

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initiated by the taxing district. The approximate amount of the
additional taxes extendable shown in paragraphs (2) and (3)
shall be calculated by multiplying $100,000 (the fair market
value of the property without regard to any property tax
exemptions) by (i) the percentage level of assessment
prescribed for that property by statute, or by ordinance of the
county board in counties that classify property for purposes of
taxation in accordance with Section 4 of Article IX of the
Illinois Constitution; (ii) the most recent final equalization
factor certified to the county clerk by the Department of
Revenue at the time the taxing district initiates the
submission of the proposition to the electors; and (iii) either
the new rate or the amount by which the limiting rate is to be
increased. This amendatory Act of the 97th General Assembly is
intended to clarify the existing requirements of this Section,
and shall not be construed to validate any prior non-compliant
referendum language. Paragraph (4) shall be included if the
proposition concerns a limiting rate increase but shall not be
included if the proposition concerns a new rate. Any notice
required to be published in connection with the submission of
the proposition shall also contain this supplemental
information and shall not contain any other supplemental
information regarding the proposition. Any error,
miscalculation, or inaccuracy in computing any amount set forth
on the ballot and in the notice that is not deliberate shall
not invalidate or affect the validity of any proposition

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approved. Notice of the referendum shall be published and
posted as otherwise required by law, and the submission of the
proposition shall be initiated as provided by law.
If a majority of all ballots cast on the proposition are in
favor of the proposition, the following provisions shall be
applicable to the extension of taxes for the taxing district:
(A) (blank); a new tax rate shall be first effective
for the levy year in which the new rate is approved;
(B) (blank); if the proposition provides for a new tax
rate, the taxing district is authorized to levy a tax after
the canvass of the results of the referendum by the
election authority for the purposes for which the tax is
authorized;
(C) a limiting rate increase shall be first effective
for the levy year in which the limiting rate increase is
approved, provided that the taxing district may elect to
have a limiting rate increase be effective for the levy
year prior to the levy year in which the limiting rate
increase is approved unless the extension of taxes for the
prior levy year occurs 30 days or less after the canvass of
the results of the referendum by the election authority in
any county in which the taxing district is located;
(D) in order for the limiting rate increase to be first
effective for the levy year prior to the levy year of the
referendum, the taxing district must certify its election
to have the limiting rate increase be effective for the

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prior levy year to the clerk of each county in which the
taxing district is located not more than 2 days after the
date the results of the referendum are canvassed by the
election authority; and
(E) if the proposition provides for a limiting rate
increase, the increase may be effective regardless of
whether the proposition is approved before or after the
taxing district adopts or files its levy for any levy year.
Rates required to extend taxes on levies subject to a
backdoor referendum in each year there is a levy are not new
rates or rate increases under this Section if a levy has been
made for the fund in one or more of the preceding 3 levy years.
Changes made by this amendatory Act of 1997 to this Section in
reference to rates required to extend taxes on levies subject
to a backdoor referendum in each year there is a levy are
declarative of existing law and not a new enactment.
(b) Whenever other applicable law authorizes a taxing
district subject to the limitation with respect to its
aggregate extension provided for in this Law to issue bonds or
other obligations either without referendum or subject to
backdoor referendum, the taxing district may elect for each
separate bond issuance to submit the question of the issuance
of the bonds or obligations directly to the voters of the
taxing district, and if the referendum passes the taxing
district is not required to comply with any backdoor referendum
procedures or requirements set forth in the other applicable

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law. The direct referendum shall be initiated by ordinance or
resolution of the governing body of the taxing district, and
the question shall be certified to the proper election
authorities in accordance with the provisions of the Election
Code.
(Source: P.A. 96-764, eff. 8-25-09; 97-1087, eff. 8-24-12.)
Section 10. The School Code is amended by changing Sections
18-8.05, 19-1, 19-3, 20-2, 20-4, and 20-5 as follows:
(105 ILCS 5/18-8.05)
(Text of Section after amendment by P.A. 97-742)
Sec. 18-8.05. Basis for apportionment of general State
financial aid and supplemental general State aid to the common
schools for the 1998-1999 and subsequent school years.
(A) General Provisions.
(1) The provisions of this Section apply to the 1998-1999
and subsequent school years. The system of general State
financial aid provided for in this Section is designed to
assure that, through a combination of State financial aid and
required local resources, the financial support provided each
pupil in Average Daily Attendance equals or exceeds a
prescribed per pupil Foundation Level. This formula approach
imputes a level of per pupil Available Local Resources and
provides for the basis to calculate a per pupil level of

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general State financial aid that, when added to Available Local
Resources, equals or exceeds the Foundation Level. The amount
of per pupil general State financial aid for school districts,
in general, varies in inverse relation to Available Local
Resources. Per pupil amounts are based upon each school
district's Average Daily Attendance as that term is defined in
this Section.
(2) In addition to general State financial aid, school
districts with specified levels or concentrations of pupils
from low income households are eligible to receive supplemental
general State financial aid grants as provided pursuant to
subsection (H). The supplemental State aid grants provided for
school districts under subsection (H) shall be appropriated for
distribution to school districts as part of the same line item
in which the general State financial aid of school districts is
appropriated under this Section.
(3) To receive financial assistance under this Section,
school districts are required to file claims with the State
Board of Education, subject to the following requirements:
(a) Any school district which fails for any given
school year to maintain school as required by law, or to
maintain a recognized school is not eligible to file for
such school year any claim upon the Common School Fund. In
case of nonrecognition of one or more attendance centers in
a school district otherwise operating recognized schools,
the claim of the district shall be reduced in the

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proportion which the Average Daily Attendance in the
attendance center or centers bear to the Average Daily
Attendance in the school district. A "recognized school"
means any public school which meets the standards as
established for recognition by the State Board of
Education. A school district or attendance center not
having recognition status at the end of a school term is
entitled to receive State aid payments due upon a legal
claim which was filed while it was recognized.
(b) School district claims filed under this Section are
subject to Sections 18-9 and 18-12, except as otherwise
provided in this Section.
(c) If a school district operates a full year school
under Section 10-19.1, the general State aid to the school
district shall be determined by the State Board of
Education in accordance with this Section as near as may be
applicable.
(d) (Blank).
(4) Except as provided in subsections (H) and (L), the
board of any district receiving any of the grants provided for
in this Section may apply those funds to any fund so received
for which that board is authorized to make expenditures by law.
School districts are not required to exert a minimum
Operating Tax Rate in order to qualify for assistance under
this Section.
(5) As used in this Section the following terms, when

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capitalized, shall have the meaning ascribed herein:
(a) "Average Daily Attendance": A count of pupil
attendance in school, averaged as provided for in
subsection (C) and utilized in deriving per pupil financial
support levels.
(b) "Available Local Resources": A computation of
local financial support, calculated on the basis of Average
Daily Attendance and derived as provided pursuant to
subsection (D).
(c) "Corporate Personal Property Replacement Taxes":
Funds paid to local school districts pursuant to "An Act in
relation to the abolition of ad valorem personal property
tax and the replacement of revenues lost thereby, and
amending and repealing certain Acts and parts of Acts in
connection therewith", certified August 14, 1979, as
amended (Public Act 81-1st S.S.-1).
(d) "Foundation Level": A prescribed level of per pupil
financial support as provided for in subsection (B).
(e) "Operating Tax Rate": All school district property
taxes extended for all purposes, except Bond and Interest,
Summer School, Rent, Capital Improvement, and Vocational
Education Building purposes.
(B) Foundation Level.
(1) The Foundation Level is a figure established by the
State representing the minimum level of per pupil financial

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support that should be available to provide for the basic
education of each pupil in Average Daily Attendance. As set
forth in this Section, each school district is assumed to exert
a sufficient local taxing effort such that, in combination with
the aggregate of general State financial aid provided the
district, an aggregate of State and local resources are
available to meet the basic education needs of pupils in the
district.
(2) For the 1998-1999 school year, the Foundation Level of
support is $4,225. For the 1999-2000 school year, the
Foundation Level of support is $4,325. For the 2000-2001 school
year, the Foundation Level of support is $4,425. For the
2001-2002 school year and 2002-2003 school year, the Foundation
Level of support is $4,560. For the 2003-2004 school year, the
Foundation Level of support is $4,810. For the 2004-2005 school
year, the Foundation Level of support is $4,964. For the
2005-2006 school year, the Foundation Level of support is
$5,164. For the 2006-2007 school year, the Foundation Level of
support is $5,334. For the 2007-2008 school year, the
Foundation Level of support is $5,734. For the 2008-2009 school
year, the Foundation Level of support is $5,959.
(3) For the 2009-2010 school year and each school year
thereafter, the Foundation Level of support is $6,119 or such
greater amount as may be established by law by the General
Assembly.

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(C) Average Daily Attendance.
(1) For purposes of calculating general State aid pursuant
to subsection (E), an Average Daily Attendance figure shall be
utilized. The Average Daily Attendance figure for formula
calculation purposes shall be the monthly average of the actual
number of pupils in attendance of each school district, as
further averaged for the best 3 months of pupil attendance for
each school district. In compiling the figures for the number
of pupils in attendance, school districts and the State Board
of Education shall, for purposes of general State aid funding,
conform attendance figures to the requirements of subsection
(F).
(2) The Average Daily Attendance figures utilized in
subsection (E) shall be the requisite attendance data for the
school year immediately preceding the school year for which
general State aid is being calculated or the average of the
attendance data for the 3 preceding school years, whichever is
greater. The Average Daily Attendance figures utilized in
subsection (H) shall be the requisite attendance data for the
school year immediately preceding the school year for which
general State aid is being calculated.
(D) Available Local Resources.
(1) For purposes of calculating general State aid pursuant
to subsection (E), a representation of Available Local
Resources per pupil, as that term is defined and determined in

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this subsection, shall be utilized. Available Local Resources
per pupil shall include a calculated dollar amount representing
local school district revenues from local property taxes and
from Corporate Personal Property Replacement Taxes, expressed
on the basis of pupils in Average Daily Attendance. Calculation
of Available Local Resources shall exclude any tax amnesty
funds received as a result of Public Act 93-26.
(2) In determining a school district's revenue from local
property taxes, the State Board of Education shall utilize the
equalized assessed valuation of all taxable property of each
school district as of September 30 of the previous year. The
equalized assessed valuation utilized shall be obtained and
determined as provided in subsection (G).
(3) For school districts maintaining grades kindergarten
through 12, local property tax revenues per pupil shall be
calculated as the product of the applicable equalized assessed
valuation for the district multiplied by 3.00%, and divided by
the district's Average Daily Attendance figure. For school
districts maintaining grades kindergarten through 8, local
property tax revenues per pupil shall be calculated as the
product of the applicable equalized assessed valuation for the
district multiplied by 2.30%, and divided by the district's
Average Daily Attendance figure. For school districts
maintaining grades 9 through 12, local property tax revenues
per pupil shall be the applicable equalized assessed valuation
of the district multiplied by 1.05%, and divided by the

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district's Average Daily Attendance figure.
For partial elementary unit districts created pursuant to
Article 11E of this Code, local property tax revenues per pupil
shall be calculated as the product of the equalized assessed
valuation for property within the partial elementary unit
district for elementary purposes, as defined in Article 11E of
this Code, multiplied by 2.06% and divided by the district's
Average Daily Attendance figure, plus the product of the
equalized assessed valuation for property within the partial
elementary unit district for high school purposes, as defined
in Article 11E of this Code, multiplied by 0.94% and divided by
the district's Average Daily Attendance figure.
(4) The Corporate Personal Property Replacement Taxes paid
to each school district during the calendar year one year
before the calendar year in which a school year begins, divided
by the Average Daily Attendance figure for that district, shall
be added to the local property tax revenues per pupil as
derived by the application of the immediately preceding
paragraph (3). The sum of these per pupil figures for each
school district shall constitute Available Local Resources as
that term is utilized in subsection (E) in the calculation of
general State aid.
(E) Computation of General State Aid.
(1) For each school year, the amount of general State aid
allotted to a school district shall be computed by the State

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Board of Education as provided in this subsection.
(2) For any school district for which Available Local
Resources per pupil is less than the product of 0.93 times the
Foundation Level, general State aid for that district shall be
calculated as an amount equal to the Foundation Level minus
Available Local Resources, multiplied by the Average Daily
Attendance of the school district.
(3) For any school district for which Available Local
Resources per pupil is equal to or greater than the product of
0.93 times the Foundation Level and less than the product of
2.00 1.75 times the Foundation Level, the general State aid per
pupil shall be a decimal proportion of the Foundation Level
derived using a linear algorithm. Under this linear algorithm,
the calculated general State aid per pupil shall decline in
direct linear fashion from 0.07 times the Foundation Level for
a school district with Available Local Resources equal to the
product of 0.93 times the Foundation Level, to 0.00 0.05 times
the Foundation Level for a school district with Available Local
Resources equal to the product of 2.00 1.75 times the
Foundation Level. The allocation of general State aid for
school districts subject to this paragraph 3 shall be the
calculated general State aid per pupil figure multiplied by the
Average Daily Attendance of the school district.
(4) School districts for which Available Local Resources
per pupil equals or exceeds the product of 2.00 times the
Foundation Level are not eligible for general State aid

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pursuant to this subsection (E). For any school district for
which Available Local Resources per pupil equals or exceeds the
product of 1.75 times the Foundation Level, the general State
aid for the school district shall be calculated as the product
of $218 multiplied by the Average Daily Attendance of the
school district.
(5) The amount of general State aid allocated to a school
district for the 1999-2000 school year meeting the requirements
set forth in paragraph (4) of subsection (G) shall be increased
by an amount equal to the general State aid that would have
been received by the district for the 1998-1999 school year by
utilizing the Extension Limitation Equalized Assessed
Valuation as calculated in paragraph (4) of subsection (G) less
the general State aid allotted for the 1998-1999 school year.
This amount shall be deemed a one time increase, and shall not
affect any future general State aid allocations.
(F) Compilation of Average Daily Attendance.
(1) Each school district shall, by July 1 of each year,
submit to the State Board of Education, on forms prescribed by
the State Board of Education, attendance figures for the school
year that began in the preceding calendar year. The attendance
information so transmitted shall identify the average daily
attendance figures for each month of the school year. Beginning
with the general State aid claim form for the 2002-2003 school
year, districts shall calculate Average Daily Attendance as

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provided in subdivisions (a), (b), and (c) of this paragraph
(1).
(a) In districts that do not hold year-round classes,
days of attendance in August shall be added to the month of
September and any days of attendance in June shall be added
to the month of May.
(b) In districts in which all buildings hold year-round
classes, days of attendance in July and August shall be
added to the month of September and any days of attendance
in June shall be added to the month of May.
(c) In districts in which some buildings, but not all,
hold year-round classes, for the non-year-round buildings,
days of attendance in August shall be added to the month of
September and any days of attendance in June shall be added
to the month of May. The average daily attendance for the
year-round buildings shall be computed as provided in
subdivision (b) of this paragraph (1). To calculate the
Average Daily Attendance for the district, the average
daily attendance for the year-round buildings shall be
multiplied by the days in session for the non-year-round
buildings for each month and added to the monthly
attendance of the non-year-round buildings.
Except as otherwise provided in this Section, days of
attendance by pupils shall be counted only for sessions of not
less than 5 clock hours of school work per day under direct
supervision of: (i) teachers, or (ii) non-teaching personnel or

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volunteer personnel when engaging in non-teaching duties and
supervising in those instances specified in subsection (a) of
Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
of legal school age and in kindergarten and grades 1 through
12.
Days of attendance by tuition pupils shall be accredited
only to the districts that pay the tuition to a recognized
school.
(2) Days of attendance by pupils of less than 5 clock hours
of school shall be subject to the following provisions in the
compilation of Average Daily Attendance.
(a) Pupils regularly enrolled in a public school for
only a part of the school day may be counted on the basis
of 1/6 day for every class hour of instruction of 40
minutes or more attended pursuant to such enrollment,
unless a pupil is enrolled in a block-schedule format of 80
minutes or more of instruction, in which case the pupil may
be counted on the basis of the proportion of minutes of
school work completed each day to the minimum number of
minutes that school work is required to be held that day.
(b) (Blank).
(c) A session of 4 or more clock hours may be counted
as a day of attendance upon certification by the regional
superintendent, and approved by the State Superintendent
of Education to the extent that the district has been
forced to use daily multiple sessions.

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(d) A session of 3 or more clock hours may be counted
as a day of attendance (1) when the remainder of the school
day or at least 2 hours in the evening of that day is
utilized for an in-service training program for teachers,
up to a maximum of 5 days per school year, provided a
district conducts an in-service training program for
teachers in accordance with Section 10-22.39 of this Code;
or, in lieu of 4 such days, 2 full days may be used, in
which event each such day may be counted as a day required
for a legal school calendar pursuant to Section 10-19 of
this Code; (1.5) when, of the 5 days allowed under item
(1), a maximum of 4 days are used for parent-teacher
conferences, or, in lieu of 4 such days, 2 full days are
used, in which case each such day may be counted as a
calendar day required under Section 10-19 of this Code,
provided that the full-day, parent-teacher conference
consists of (i) a minimum of 5 clock hours of
parent-teacher conferences, (ii) both a minimum of 2 clock
hours of parent-teacher conferences held in the evening
following a full day of student attendance, as specified in
subsection (F)(1)(c), and a minimum of 3 clock hours of
parent-teacher conferences held on the day immediately
following evening parent-teacher conferences, or (iii)
multiple parent-teacher conferences held in the evenings
following full days of student attendance, as specified in
subsection (F)(1)(c), in which the time used for the

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parent-teacher conferences is equivalent to a minimum of 5
clock hours; and (2) when days in addition to those
provided in items (1) and (1.5) are scheduled by a school
pursuant to its school improvement plan adopted under
Article 34 or its revised or amended school improvement
plan adopted under Article 2, provided that (i) such
sessions of 3 or more clock hours are scheduled to occur at
regular intervals, (ii) the remainder of the school days in
which such sessions occur are utilized for in-service
training programs or other staff development activities
for teachers, and (iii) a sufficient number of minutes of
school work under the direct supervision of teachers are
added to the school days between such regularly scheduled
sessions to accumulate not less than the number of minutes
by which such sessions of 3 or more clock hours fall short
of 5 clock hours. Any full days used for the purposes of
this paragraph shall not be considered for computing
average daily attendance. Days scheduled for in-service
training programs, staff development activities, or
parent-teacher conferences may be scheduled separately for
different grade levels and different attendance centers of
the district.
(e) A session of not less than one clock hour of
teaching hospitalized or homebound pupils on-site or by
telephone to the classroom may be counted as 1/2 day of
attendance, however these pupils must receive 4 or more

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clock hours of instruction to be counted for a full day of
attendance.
(f) A session of at least 4 clock hours may be counted
as a day of attendance for first grade pupils, and pupils
in full day kindergartens, and a session of 2 or more hours
may be counted as 1/2 day of attendance by pupils in
kindergartens which provide only 1/2 day of attendance.
(g) For children with disabilities who are below the
age of 6 years and who cannot attend 2 or more clock hours
because of their disability or immaturity, a session of not
less than one clock hour may be counted as 1/2 day of
attendance; however for such children whose educational
needs so require a session of 4 or more clock hours may be
counted as a full day of attendance.
(h) A recognized kindergarten which provides for only
1/2 day of attendance by each pupil shall not have more
than 1/2 day of attendance counted in any one day. However,
kindergartens may count 2 1/2 days of attendance in any 5
consecutive school days. When a pupil attends such a
kindergarten for 2 half days on any one school day, the
pupil shall have the following day as a day absent from
school, unless the school district obtains permission in
writing from the State Superintendent of Education.
Attendance at kindergartens which provide for a full day of
attendance by each pupil shall be counted the same as
attendance by first grade pupils. Only the first year of

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attendance in one kindergarten shall be counted, except in
case of children who entered the kindergarten in their
fifth year whose educational development requires a second
year of kindergarten as determined under the rules and
regulations of the State Board of Education.
(i) On the days when the Prairie State Achievement
Examination is administered under subsection (c) of
Section 2-3.64 of this Code, the day of attendance for a
pupil whose school day must be shortened to accommodate
required testing procedures may be less than 5 clock hours
and shall be counted towards the 176 days of actual pupil
attendance required under Section 10-19 of this Code,
provided that a sufficient number of minutes of school work
in excess of 5 clock hours are first completed on other
school days to compensate for the loss of school work on
the examination days.
(j) Pupils enrolled in a remote educational program
established under Section 10-29 of this Code may be counted
on the basis of one-fifth day of attendance for every clock
hour of instruction attended in the remote educational
program, provided that, in any month, the school district
may not claim for a student enrolled in a remote
educational program more days of attendance than the
maximum number of days of attendance the district can claim
(i) for students enrolled in a building holding year-round
classes if the student is classified as participating in

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the remote educational program on a year-round schedule or
(ii) for students enrolled in a building not holding
year-round classes if the student is not classified as
participating in the remote educational program on a
year-round schedule.
(G) Equalized Assessed Valuation Data.
(1) For purposes of the calculation of Available Local
Resources required pursuant to subsection (D), the State Board
of Education shall secure from the Department of Revenue the
value as equalized or assessed by the Department of Revenue of
all taxable property of every school district, together with
(i) the applicable tax rate used in extending taxes for the
funds of the district as of September 30 of the previous year,
and (ii) the limiting rate for all school districts subject to
property tax extension limitations as imposed under the
Property Tax Extension Limitation Law, and (iii) the Equalized
Assessed Valuation of new property, annexed property,
recovered tax increment value and disconnected property for all
school districts subject to property tax extension limitations
as imposed under the Property Tax Extension Limitation Law.
The Department of Revenue shall add to the equalized
assessed value of all taxable property of each school district
situated entirely or partially within a county that is or was
subject to the provisions of Section 15-176 or 15-177 of the
Property Tax Code (a) an amount equal to the total amount by

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which the homestead exemption allowed under Section 15-176 or
15-177 of the Property Tax Code for real property situated in
that school district exceeds the total amount that would have
been allowed in that school district if the maximum reduction
under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
all other counties in tax year 2003 or (ii) $5,000 in all
counties in tax year 2004 and thereafter and (b) an amount
equal to the aggregate amount for the taxable year of all
additional exemptions under Section 15-175 of the Property Tax
Code for owners with a household income of $30,000 or less. The
county clerk of any county that is or was subject to the
provisions of Section 15-176 or 15-177 of the Property Tax Code
shall annually calculate and certify to the Department of
Revenue for each school district all homestead exemption
amounts under Section 15-176 or 15-177 of the Property Tax Code
and all amounts of additional exemptions under Section 15-175
of the Property Tax Code for owners with a household income of
$30,000 or less. It is the intent of this paragraph that if the
general homestead exemption for a parcel of property is
determined under Section 15-176 or 15-177 of the Property Tax
Code rather than Section 15-175, then the calculation of
Available Local Resources shall not be affected by the
difference, if any, between the amount of the general homestead
exemption allowed for that parcel of property under Section
15-176 or 15-177 of the Property Tax Code and the amount that
would have been allowed had the general homestead exemption for

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that parcel of property been determined under Section 15-175 of
the Property Tax Code. It is further the intent of this
paragraph that if additional exemptions are allowed under
Section 15-175 of the Property Tax Code for owners with a
household income of less than $30,000, then the calculation of
Available Local Resources shall not be affected by the
difference, if any, because of those additional exemptions.
This equalized assessed valuation, as adjusted further by
the requirements of this subsection, shall be utilized in the
calculation of Available Local Resources.
(2) The equalized assessed valuation in paragraph (1) shall
be adjusted, as applicable, in the following manner:
(a) For the purposes of calculating State aid under
this Section, with respect to any part of a school district
within a redevelopment project area in respect to which a
municipality has adopted tax increment allocation
financing pursuant to the Tax Increment Allocation
Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
of the Illinois Municipal Code or the Industrial Jobs
Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
Illinois Municipal Code, no part of the current equalized
assessed valuation of real property located in any such
project area which is attributable to an increase above the
total initial equalized assessed valuation of such
property shall be used as part of the equalized assessed
valuation of the district, until such time as all

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redevelopment project costs have been paid, as provided in
Section 11-74.4-8 of the Tax Increment Allocation
Redevelopment Act or in Section 11-74.6-35 of the
Industrial Jobs Recovery Law. For the purpose of the
equalized assessed valuation of the district, the total
initial equalized assessed valuation or the current
equalized assessed valuation, whichever is lower, shall be
used until such time as all redevelopment project costs
have been paid.
(b) The real property equalized assessed valuation for
a school district shall be adjusted by subtracting from the
real property value as equalized or assessed by the
Department of Revenue for the district an amount computed
by dividing the amount of any abatement of taxes under
Section 18-170 of the Property Tax Code by 3.00% for a
district maintaining grades kindergarten through 12, by
2.30% for a district maintaining grades kindergarten
through 8, or by 1.05% for a district maintaining grades 9
through 12 and adjusted by an amount computed by dividing
the amount of any abatement of taxes under subsection (a)
of Section 18-165 of the Property Tax Code by the same
percentage rates for district type as specified in this
subparagraph (b).
(3) If a school district is subject to property tax
extension limitations as imposed under the Property Tax
Extension Limitation Law, the Equalized Assessed Valuation of

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the school district, for purposes of calculating Available
Local Resources, shall be equal to the product of the Equalized
Assessed Valuation last used in the calculation of general
State aid times an amount equal to one plus the percentage
increase, if any, in the Consumer Price Index for all Urban
Consumers for all items published by the United States
Department of Labor for the 12-month calendar year preceding
the Base Tax Year, plus the Equalized Assessed Valuation of new
property, annexed property, and recovered tax increment value
and minus the Equalized Assessed Valuation of disconnected
property. New property and recovered tax increment value shall
have the meanings set forth in the Property Tax Extension
Limitation Law. For the 1999-2000 school year and each school
year thereafter, if a school district meets all of the criteria
of this subsection (G)(3), the school district's Available
Local Resources shall be calculated under subsection (D) using
the district's Extension Limitation Equalized Assessed
Valuation as calculated under this subsection (G)(3).
For purposes of this subsection (G)(3) the following terms
shall have the following meanings:
"Budget Year": The school year for which general State
aid is calculated and awarded under subsection (E).
"Base Tax Year": The property tax levy year used to
calculate the Budget Year allocation of general State aid.
"Preceding Tax Year": The property tax levy year
immediately preceding the Base Tax Year.

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"Base Tax Year's Tax Extension": The product of the
equalized assessed valuation utilized by the County Clerk
in the Base Tax Year multiplied by the limiting rate as
calculated by the County Clerk and defined in the Property
Tax Extension Limitation Law.
"Preceding Tax Year's Tax Extension": The product of
the equalized assessed valuation utilized by the County
Clerk in the Preceding Tax Year multiplied by the Operating
Tax Rate as defined in subsection (A).
"Extension Limitation Ratio": A numerical ratio,
certified by the County Clerk, in which the numerator is
the Base Tax Year's Tax Extension and the denominator is
the Preceding Tax Year's Tax Extension.
"Operating Tax Rate": The operating tax rate as defined
in subsection (A).
If a school district is subject to property tax extension
limitations as imposed under the Property Tax Extension
Limitation Law, the State Board of Education shall calculate
the Extension Limitation Equalized Assessed Valuation of that
district. For the 1999-2000 school year, the Extension
Limitation Equalized Assessed Valuation of a school district as
calculated by the State Board of Education shall be equal to
the product of the district's 1996 Equalized Assessed Valuation
and the district's Extension Limitation Ratio. Except as
otherwise provided in this paragraph for a school district that
has approved or does approve an increase in its limiting rate,

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for the 2000-2001 school year and each school year thereafter,
the Extension Limitation Equalized Assessed Valuation of a
school district as calculated by the State Board of Education
shall be equal to the product of the Equalized Assessed
Valuation last used in the calculation of general State aid and
the district's Extension Limitation Ratio. If the Extension
Limitation Equalized Assessed Valuation of a school district as
calculated under this subsection (G)(3) is less than the
district's equalized assessed valuation as calculated pursuant
to subsections (G)(1) and (G)(2), then for purposes of
calculating the district's general State aid for the Budget
Year pursuant to subsection (E), that Extension Limitation
Equalized Assessed Valuation shall be utilized to calculate the
district's Available Local Resources under subsection (D). For
the 2009-2010 school year and each school year thereafter, if a
school district has approved or does approve an increase in its
limiting rate, pursuant to Section 18-190 of the Property Tax
Code, affecting the Base Tax Year, the Extension Limitation
Equalized Assessed Valuation of the school district, as
calculated by the State Board of Education, shall be equal to
the product of the Equalized Assessed Valuation last used in
the calculation of general State aid times an amount equal to
one plus the percentage increase, if any, in the Consumer Price
Index for all Urban Consumers for all items published by the
United States Department of Labor for the 12-month calendar
year preceding the Base Tax Year, plus the Equalized Assessed

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Valuation of new property, annexed property, and recovered tax
increment value and minus the Equalized Assessed Valuation of
disconnected property. New property and recovered tax
increment value shall have the meanings set forth in the
Property Tax Extension Limitation Law.
Partial elementary unit districts created in accordance
with Article 11E of this Code shall not be eligible for the
adjustment in this subsection (G)(3) until the fifth year
following the effective date of the reorganization.
(3.5) For the 2010-2011 school year and each school year
thereafter, if a school district's boundaries span multiple
counties, then the Department of Revenue shall send to the
State Board of Education, for the purpose of calculating
general State aid, the limiting rate and individual rates by
purpose for the county that contains the majority of the school
district's Equalized Assessed Valuation.
(4) For the purposes of calculating general State aid for
the 1999-2000 school year only, if a school district
experienced a triennial reassessment on the equalized assessed
valuation used in calculating its general State financial aid
apportionment for the 1998-1999 school year, the State Board of
Education shall calculate the Extension Limitation Equalized
Assessed Valuation that would have been used to calculate the
district's 1998-1999 general State aid. This amount shall equal
the product of the equalized assessed valuation used to
calculate general State aid for the 1997-1998 school year and

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the district's Extension Limitation Ratio. If the Extension
Limitation Equalized Assessed Valuation of the school district
as calculated under this paragraph (4) is less than the
district's equalized assessed valuation utilized in
calculating the district's 1998-1999 general State aid
allocation, then for purposes of calculating the district's
general State aid pursuant to paragraph (5) of subsection (E),
that Extension Limitation Equalized Assessed Valuation shall
be utilized to calculate the district's Available Local
Resources.
(5) For school districts having a majority of their
equalized assessed valuation in any county except Cook, DuPage,
Kane, Lake, McHenry, or Will, if the amount of general State
aid allocated to the school district for the 1999-2000 school
year under the provisions of subsection (E), (H), and (J) of
this Section is less than the amount of general State aid
allocated to the district for the 1998-1999 school year under
these subsections, then the general State aid of the district
for the 1999-2000 school year only shall be increased by the
difference between these amounts. The total payments made under
this paragraph (5) shall not exceed $14,000,000. Claims shall
be prorated if they exceed $14,000,000.
(H) Supplemental General State Aid.
(1) In addition to the general State aid a school district
is allotted pursuant to subsection (E), qualifying school

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districts shall receive a grant, paid in conjunction with a
district's payments of general State aid, for supplemental
general State aid based upon the concentration level of
children from low-income households within the school
district. Supplemental State aid grants provided for school
districts under this subsection shall be appropriated for
distribution to school districts as part of the same line item
in which the general State financial aid of school districts is
appropriated under this Section.
(1.5) This paragraph (1.5) applies only to those school
years preceding the 2003-2004 school year. For purposes of this
subsection (H), the term "Low-Income Concentration Level"
shall be the low-income eligible pupil count from the most
recently available federal census divided by the Average Daily
Attendance of the school district. If, however, (i) the
percentage decrease from the 2 most recent federal censuses in
the low-income eligible pupil count of a high school district
with fewer than 400 students exceeds by 75% or more the
percentage change in the total low-income eligible pupil count
of contiguous elementary school districts, whose boundaries
are coterminous with the high school district, or (ii) a high
school district within 2 counties and serving 5 elementary
school districts, whose boundaries are coterminous with the
high school district, has a percentage decrease from the 2 most
recent federal censuses in the low-income eligible pupil count
and there is a percentage increase in the total low-income

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eligible pupil count of a majority of the elementary school
districts in excess of 50% from the 2 most recent federal
censuses, then the high school district's low-income eligible
pupil count from the earlier federal census shall be the number
used as the low-income eligible pupil count for the high school
district, for purposes of this subsection (H). The changes made
to this paragraph (1) by Public Act 92-28 shall apply to
supplemental general State aid grants for school years
preceding the 2003-2004 school year that are paid in fiscal
year 1999 or thereafter and to any State aid payments made in
fiscal year 1994 through fiscal year 1998 pursuant to
subsection 1(n) of Section 18-8 of this Code (which was
repealed on July 1, 1998), and any high school district that is
affected by Public Act 92-28 is entitled to a recomputation of
its supplemental general State aid grant or State aid paid in
any of those fiscal years. This recomputation shall not be
affected by any other funding.
(1.10) This paragraph (1.10) applies to the 2003-2004
school year and each school year thereafter. For purposes of
this subsection (H), the term "Low-Income Concentration Level"
shall, for each fiscal year, be the low-income eligible pupil
count as of July 1 of the immediately preceding fiscal year (as
determined by the Department of Human Services based on the
number of pupils who are eligible for at least one of the
following low income programs: Medicaid, the Children's Health
Insurance Program, TANF, or Food Stamps, excluding pupils who

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are eligible for services provided by the Department of
Children and Family Services, averaged over the 2 immediately
preceding fiscal years for fiscal year 2004 and over the 3
immediately preceding fiscal years for each fiscal year
thereafter) divided by the Average Daily Attendance of the
school district.
(2) Supplemental general State aid pursuant to this
subsection (H) shall be provided as follows for the 1998-1999,
1999-2000, and 2000-2001 school years only:
(a) For any school district with a Low Income
Concentration Level of at least 20% and less than 35%, the
grant for any school year shall be $800 multiplied by the
low income eligible pupil count.
(b) For any school district with a Low Income
Concentration Level of at least 35% and less than 50%, the
grant for the 1998-1999 school year shall be $1,100
multiplied by the low income eligible pupil count.
(c) For any school district with a Low Income
Concentration Level of at least 50% and less than 60%, the
grant for the 1998-99 school year shall be $1,500
multiplied by the low income eligible pupil count.
(d) For any school district with a Low Income
Concentration Level of 60% or more, the grant for the
1998-99 school year shall be $1,900 multiplied by the low
income eligible pupil count.
(e) For the 1999-2000 school year, the per pupil amount

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specified in subparagraphs (b), (c), and (d) immediately
above shall be increased to $1,243, $1,600, and $2,000,
respectively.
(f) For the 2000-2001 school year, the per pupil
amounts specified in subparagraphs (b), (c), and (d)
immediately above shall be $1,273, $1,640, and $2,050,
respectively.
(2.5) Supplemental general State aid pursuant to this
subsection (H) shall be provided as follows for the 2002-2003
school year:
(a) For any school district with a Low Income
Concentration Level of less than 10%, the grant for each
school year shall be $355 multiplied by the low income
eligible pupil count.
(b) For any school district with a Low Income
Concentration Level of at least 10% and less than 20%, the
grant for each school year shall be $675 multiplied by the
low income eligible pupil count.
(c) For any school district with a Low Income
Concentration Level of at least 20% and less than 35%, the
grant for each school year shall be $1,330 multiplied by
the low income eligible pupil count.
(d) For any school district with a Low Income
Concentration Level of at least 35% and less than 50%, the
grant for each school year shall be $1,362 multiplied by
the low income eligible pupil count.

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(e) For any school district with a Low Income
Concentration Level of at least 50% and less than 60%, the
grant for each school year shall be $1,680 multiplied by
the low income eligible pupil count.
(f) For any school district with a Low Income
Concentration Level of 60% or more, the grant for each
school year shall be $2,080 multiplied by the low income
eligible pupil count.
(2.10) Except as otherwise provided, supplemental general
State aid pursuant to this subsection (H) shall be provided as
follows for the 2003-2004 school year through the 2012-2013
school year only and each school year thereafter:
(a) For any school district with a Low Income
Concentration Level of 15% or less, the grant for each
school year shall be $355 multiplied by the low income
eligible pupil count.
(b) For any school district with a Low Income
Concentration Level greater than 15%, the grant for each
school year shall be $294.25 added to the product of $2,700
and the square of the Low Income Concentration Level, all
multiplied by the low income eligible pupil count.
(2.15) For the 2013-2014 school year and each school year
thereafter, the grant shall be the product of $3,000 and the
square of the Low Income Concentration Level, all multiplied by
the low income eligible pupil count. For the 2003-2004 school
year and each school year thereafter through the 2008-2009

09800HB3259ham001 - 56 - LRB098 09003 NHT 42172 a
school year only, the grant shall be no less than the grant for
the 2002-2003 school year. For the 2009-2010 school year only,
the grant shall be no less than the grant for the 2002-2003
school year multiplied by 0.66. For the 2010-2011 school year
only, the grant shall be no less than the grant for the
2002-2003 school year multiplied by 0.33. Notwithstanding the
provisions of this paragraph to the contrary, if for any school
year supplemental general State aid grants are prorated as
provided in paragraph (1) of this subsection (H), then the
grants under this paragraph shall be prorated.
For the 2003-2004 school year only, the grant shall be no
greater than the grant received during the 2002-2003 school
year added to the product of 0.25 multiplied by the difference
between the grant amount calculated under subsection (a) or (b)
of this paragraph (2.10), whichever is applicable, and the
grant received during the 2002-2003 school year. For the
2004-2005 school year only, the grant shall be no greater than
the grant received during the 2002-2003 school year added to
the product of 0.50 multiplied by the difference between the
grant amount calculated under subsection (a) or (b) of this
paragraph (2.10), whichever is applicable, and the grant
received during the 2002-2003 school year. For the 2005-2006
school year only, the grant shall be no greater than the grant
received during the 2002-2003 school year added to the product
of 0.75 multiplied by the difference between the grant amount
calculated under subsection (a) or (b) of this paragraph

09800HB3259ham001 - 57 - LRB098 09003 NHT 42172 a
(2.10), whichever is applicable, and the grant received during
the 2002-2003 school year.
(3) School districts with an Average Daily Attendance of
more than 1,000 and less than 50,000 that qualify for
supplemental general State aid pursuant to this subsection
shall submit a plan to the State Board of Education prior to
October 30 of each year for the use of the funds resulting from
this grant of supplemental general State aid for the
improvement of instruction in which priority is given to
meeting the education needs of disadvantaged children. Such
plan shall be submitted in accordance with rules and
regulations promulgated by the State Board of Education.
(4) School districts with an Average Daily Attendance of
50,000 or more that qualify for supplemental general State aid
pursuant to this subsection shall be required to distribute
from funds available pursuant to this Section, no less than
$261,000,000 in accordance with the following requirements:
(a) The required amounts shall be distributed to the
attendance centers within the district in proportion to the
number of pupils enrolled at each attendance center who are
eligible to receive free or reduced-price lunches or
breakfasts under the federal Child Nutrition Act of 1966
and under the National School Lunch Act during the
immediately preceding school year.
(b) The distribution of these portions of supplemental
and general State aid among attendance centers according to

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these requirements shall not be compensated for or
contravened by adjustments of the total of other funds
appropriated to any attendance centers, and the Board of
Education shall utilize funding from one or several sources
in order to fully implement this provision annually prior
to the opening of school.
(c) Each attendance center shall be provided by the
school district a distribution of noncategorical funds and
other categorical funds to which an attendance center is
entitled under law in order that the general State aid and
supplemental general State aid provided by application of
this subsection supplements rather than supplants the
noncategorical funds and other categorical funds provided
by the school district to the attendance centers.
(d) Any funds made available under this subsection that
by reason of the provisions of this subsection are not
required to be allocated and provided to attendance centers
may be used and appropriated by the board of the district
for any lawful school purpose.
(e) Funds received by an attendance center pursuant to
this subsection shall be used by the attendance center at
the discretion of the principal and local school council
for programs to improve educational opportunities at
qualifying schools through the following programs and
services: early childhood education, reduced class size or
improved adult to student classroom ratio, enrichment

09800HB3259ham001 - 59 - LRB098 09003 NHT 42172 a
programs, remedial assistance, attendance improvement, and
other educationally beneficial expenditures which
supplement the regular and basic programs as determined by
the State Board of Education. Funds provided shall not be
expended for any political or lobbying purposes as defined
by board rule.
(f) Each district subject to the provisions of this
subdivision (H)(4) shall submit an acceptable plan to meet
the educational needs of disadvantaged children, in
compliance with the requirements of this paragraph, to the
State Board of Education prior to July 15 of each year.
This plan shall be consistent with the decisions of local
school councils concerning the school expenditure plans
developed in accordance with part 4 of Section 34-2.3. The
State Board shall approve or reject the plan within 60 days
after its submission. If the plan is rejected, the district
shall give written notice of intent to modify the plan
within 15 days of the notification of rejection and then
submit a modified plan within 30 days after the date of the
written notice of intent to modify. Districts may amend
approved plans pursuant to rules promulgated by the State
Board of Education.
Upon notification by the State Board of Education that
the district has not submitted a plan prior to July 15 or a
modified plan within the time period specified herein, the
State aid funds affected by that plan or modified plan

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

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or the notification of remedial or corrective action in a
timely manner shall result in a withholding of the affected
funds.
The State Board of Education shall promulgate rules and
regulations to implement the provisions of this
subsection. No funds shall be released under this
subdivision (H)(4) to any district that has not submitted a
plan that has been approved by the State Board of
Education.
(I) (Blank).
(J) (Blank).
(K) Grants to Laboratory and Alternative Schools.
In calculating the amount to be paid to the governing board
of a public university that operates a laboratory school under
this Section or to any alternative school that is operated by a
regional superintendent of schools, the State Board of
Education shall require by rule such reporting requirements as
it deems necessary.
As used in this Section, "laboratory school" means a public
school which is created and operated by a public university and
approved by the State Board of Education. The governing board
of a public university which receives funds from the State
Board under this subsection (K) may not increase the number of

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students enrolled in its laboratory school from a single
district, if that district is already sending 50 or more
students, except under a mutual agreement between the school
board of a student's district of residence and the university
which operates the laboratory school. A laboratory school may
not have more than 1,000 students, excluding students with
disabilities in a special education program.
As used in this Section, "alternative school" means a
public school which is created and operated by a Regional
Superintendent of Schools and approved by the State Board of
Education. Such alternative schools may offer courses of
instruction for which credit is given in regular school
programs, courses to prepare students for the high school
equivalency testing program or vocational and occupational
training. A regional superintendent of schools may contract
with a school district or a public community college district
to operate an alternative school. An alternative school serving
more than one educational service region may be established by
the regional superintendents of schools of the affected
educational service regions. An alternative school serving
more than one educational service region may be operated under
such terms as the regional superintendents of schools of those
educational service regions may agree.
Each laboratory and alternative school shall file, on forms
provided by the State Superintendent of Education, an annual
State aid claim which states the Average Daily Attendance of

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

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subsection (M) referred to as the "Board", is hereby created.
The Board shall consist of 5 members who are appointed by the
Governor, by and with the advice and consent of the Senate. The
members appointed shall include representatives of education,
business, and the general public. One of the members so
appointed shall be designated by the Governor at the time the
appointment is made as the chairperson of the Board. The
initial members of the Board may be appointed any time after
the effective date of this amendatory Act of 1997. The regular
term of each member of the Board shall be for 4 years from the
third Monday of January of the year in which the term of the
member's appointment is to commence, except that of the 5
initial members appointed to serve on the Board, the member who
is appointed as the chairperson shall serve for a term that
commences on the date of his or her appointment and expires on
the third Monday of January, 2002, and the remaining 4 members,
by lots drawn at the first meeting of the Board that is held
after all 5 members are appointed, shall determine 2 of their
number to serve for terms that commence on the date of their
respective appointments and expire on the third Monday of
January, 2001, and 2 of their number to serve for terms that
commence on the date of their respective appointments and
expire on the third Monday of January, 2000. All members
appointed to serve on the Board shall serve until their
respective successors are appointed and confirmed. Vacancies
shall be filled in the same manner as original appointments. If

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a vacancy in membership occurs at a time when the Senate is not
in session, the Governor shall make a temporary appointment
until the next meeting of the Senate, when he or she shall
appoint, by and with the advice and consent of the Senate, a
person to fill that membership for the unexpired term. If the
Senate is not in session when the initial appointments are
made, those appointments shall be made as in the case of
vacancies.
The Education Funding Advisory Board shall be deemed
established, and the initial members appointed by the Governor
to serve as members of the Board shall take office, on the date
that the Governor makes his or her appointment of the fifth
initial member of the Board, whether those initial members are
then serving pursuant to appointment and confirmation or
pursuant to temporary appointments that are made by the
Governor as in the case of vacancies.
The State Board of Education shall provide such staff
assistance to the Education Funding Advisory Board as is
reasonably required for the proper performance by the Board of
its responsibilities.
For school years after the 2000-2001 school year, the
Education Funding Advisory Board, in consultation with the
State Board of Education, shall make recommendations as
provided in this subsection (M) to the General Assembly for the
foundation level under subdivision (B)(3) of this Section and
for the supplemental general State aid grant level under

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

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the law regardless of the text of Public Act 93-808.
(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;
96-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
11-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; 97-742,
eff. 6-30-13; 97-813, eff. 7-13-12.)
(105 ILCS 5/19-1)
Sec. 19-1. Debt limitations of school districts.
(a) School districts shall not be subject to the provisions
limiting their indebtedness prescribed in "An Act to limit the
indebtedness of counties having a population of less than
500,000 and townships, school districts and other municipal
corporations having a population of less than 300,000",
approved February 15, 1928, as amended.
No school districts maintaining grades K through 8 or 9
through 12 shall become indebted in any manner or for any
purpose to an amount, including existing indebtedness, in the
aggregate exceeding 6.9% on the value of the taxable property
therein to be ascertained by the highest last assessment for
State and county taxes for any of the 3 years last available at
the time of the incurring of such indebtedness or, until
January 1, 1983, if greater, the sum that is produced by
multiplying the school district's 1978 equalized assessed
valuation by the debt limitation percentage in effect on
January 1, 1979, previous to the incurring of such

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indebtedness.
No school districts maintaining grades K through 12 shall
become indebted in any manner or for any purpose to an amount,
including existing indebtedness, in the aggregate exceeding
13.8% on the value of the taxable property therein to be
ascertained by the highest last assessment for State and county
taxes for any of the 3 years last available at the time of the
incurring of such indebtedness or, until January 1, 1983, if
greater, the sum that is produced by multiplying the school
district's 1978 equalized assessed valuation by the debt
limitation percentage in effect on January 1, 1979, previous to
the incurring of such indebtedness.
No partial elementary unit district, as defined in Article
11E of this Code, shall become indebted in any manner or for
any purpose in an amount, including existing indebtedness, in
the aggregate exceeding 6.9% of the value of the taxable
property of the entire district, to be ascertained by the last
assessment for State and county taxes, plus an amount,
including existing indebtedness, in the aggregate exceeding
6.9% of the value of the taxable property of that portion of
the district included in the elementary and high school
classification, to be ascertained by the last assessment for
State and county taxes. Moreover, no partial elementary unit
district, as defined in Article 11E of this Code, shall become
indebted on account of bonds issued by the district for high
school purposes in the aggregate exceeding 6.9% of the value of

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the taxable property of the entire district, to be ascertained
by the last assessment for State and county taxes, nor shall
the district become indebted on account of bonds issued by the
district for elementary purposes in the aggregate exceeding
6.9% of the value of the taxable property for that portion of
the district included in the elementary and high school
classification, to be ascertained by the last assessment for
State and county taxes.
Notwithstanding the provisions of any other law to the
contrary, in any case in which the voters of a school district
have approved a proposition for the issuance of bonds of such
school district at an election held prior to January 1, 1979,
and all of the bonds approved at such election have not been
issued, the debt limitation applicable to such school district
during the calendar year 1979 shall be computed by multiplying
the value of taxable property therein, including personal
property, as ascertained by the last assessment for State and
county taxes, previous to the incurring of such indebtedness,
by the percentage limitation applicable to such school district
under the provisions of this subsection (a).
(a-5) Notwithstanding any other provisions of this Section
or the provisions of any other law, bonds issued by any school
district for school security purposes without a referendum
pursuant to Section 19-3 of this Code are not considered
indebtedness for purposes of subsection (a) of this Section.
(a-10) Notwithstanding any other provisions of this

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Section or the provisions of any other law, bonds issued by any
school district pursuant to referendum approval in accordance
with either Section 19-2 or Section 19-3 of this Code are not
considered indebtedness for purposes of any statutory
limitation and may be issued in an amount or amounts, including
existing indebtedness, in excess of any statutory limitation as
to indebtedness if the public question submitted to the voters
for the approval of the bonds contains the words "such bonds
shall not be considered indebtedness for any statutory
limitation". The certification of the bond proposition to the
election authority shall include this wording if the school
board decides to include it as part of the public question. The
school board is authorized, but not required, to include such
wording in the bond proposition.
(a-15) Notwithstanding any other provisions of this
Section or the provisions of any other law, bonds issued by any
school district to refund bonds that are excepted in whole or
in part from the general school district debt limit prescribed
in subsection (a) of this Section or that are authorized to be
issued by this Section are excepted from the debt limit
prescribed in subsection (a) of this Section to the same extent
as the refunded bonds.
(b) Notwithstanding the debt limitation prescribed in
subsection (a) of this Section, additional indebtedness may be
incurred in an amount not to exceed the estimated cost of
acquiring or improving school sites or constructing and

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equipping additional building facilities under the following
conditions:
(1) Whenever the enrollment of students for the next
school year is estimated by the board of education to
increase over the actual present enrollment by not less
than 35% or by not less than 200 students or the actual
present enrollment of students has increased over the
previous school year by not less than 35% or by not less
than 200 students and the board of education determines
that additional school sites or building facilities are
required as a result of such increase in enrollment; and
(2) When the Regional Superintendent of Schools having
jurisdiction over the school district and the State
Superintendent of Education concur in such enrollment
projection or increase and approve the need for such
additional school sites or building facilities and the
estimated cost thereof; and
(3) When the voters in the school district approve a
proposition for the issuance of bonds for the purpose of
acquiring or improving such needed school sites or
constructing and equipping such needed additional building
facilities at an election called and held for that purpose.
Notice of such an election shall state that the amount of
indebtedness proposed to be incurred would exceed the debt
limitation otherwise applicable to the school district.
The ballot for such proposition shall state what percentage

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of the equalized assessed valuation will be outstanding in
bonds if the proposed issuance of bonds is approved by the
voters; or
(4) Notwithstanding the provisions of paragraphs (1)
through (3) of this subsection (b), if the school board
determines that additional facilities are needed to
provide a quality educational program and not less than 2/3
of those voting in an election called by the school board
on the question approve the issuance of bonds for the
construction of such facilities, the school district may
issue bonds for this purpose; or
(5) Notwithstanding the provisions of paragraphs (1)
through (3) of this subsection (b), if (i) the school
district has previously availed itself of the provisions of
paragraph (4) of this subsection (b) to enable it to issue
bonds, (ii) the voters of the school district have not
defeated a proposition for the issuance of bonds since the
referendum described in paragraph (4) of this subsection
(b) was held, (iii) the school board determines that
additional facilities are needed to provide a quality
educational program, and (iv) a majority of those voting in
an election called by the school board on the question
approve the issuance of bonds for the construction of such
facilities, the school district may issue bonds for this
purpose.
In no event shall the indebtedness incurred pursuant to

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this subsection (b) and the existing indebtedness of the school
district exceed 15% of the value of the taxable property
therein to be ascertained by the last assessment for State and
county taxes, previous to the incurring of such indebtedness
or, until January 1, 1983, if greater, the sum that is produced
by multiplying the school district's 1978 equalized assessed
valuation by the debt limitation percentage in effect on
January 1, 1979.
The indebtedness provided for by this subsection (b) shall
be in addition to and in excess of any other debt limitation.
(c) Notwithstanding the debt limitation prescribed in
subsection (a) of this Section, in any case in which a public
question for the issuance of bonds of a proposed school
district maintaining grades kindergarten through 12 received
at least 60% of the valid ballots cast on the question at an
election held on or prior to November 8, 1994, and in which the
bonds approved at such election have not been issued, the
school district pursuant to the requirements of Section 11A-10
(now repealed) may issue the total amount of bonds approved at
such election for the purpose stated in the question.
(d) Notwithstanding the debt limitation prescribed in
subsection (a) of this Section, a school district that meets
all the criteria set forth in paragraphs (1) and (2) of this
subsection (d) may incur an additional indebtedness in an
amount not to exceed $4,500,000, even though the amount of the
additional indebtedness authorized by this subsection (d),

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when incurred and added to the aggregate amount of indebtedness
of the district existing immediately prior to the district
incurring the additional indebtedness authorized by this
subsection (d), causes the aggregate indebtedness of the
district to exceed the debt limitation otherwise applicable to
that district under subsection (a):
(1) The additional indebtedness authorized by this
subsection (d) is incurred by the school district through
the issuance of bonds under and in accordance with Section
17-2.11a for the purpose of replacing a school building
which, because of mine subsidence damage, has been closed
as provided in paragraph (2) of this subsection (d) or
through the issuance of bonds under and in accordance with
Section 19-3 for the purpose of increasing the size of, or
providing for additional functions in, such replacement
school buildings, or both such purposes.
(2) The bonds issued by the school district as provided
in paragraph (1) above are issued for the purposes of
construction by the school district of a new school
building pursuant to Section 17-2.11, to replace an
existing school building that, because of mine subsidence
damage, is closed as of the end of the 1992-93 school year
pursuant to action of the regional superintendent of
schools of the educational service region in which the
district is located under Section 3-14.22 or are issued for
the purpose of increasing the size of, or providing for

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additional functions in, the new school building being
constructed to replace a school building closed as the
result of mine subsidence damage, or both such purposes.
(e) (Blank).
(f) Notwithstanding the provisions of subsection (a) of
this Section or of any other law, bonds in not to exceed the
aggregate amount of $5,500,000 and issued by a school district
meeting the following criteria shall not be considered
indebtedness for purposes of any statutory limitation and may
be issued in an amount or amounts, including existing
indebtedness, in excess of any heretofore or hereafter imposed
statutory limitation as to indebtedness:
(1) At the time of the sale of such bonds, the board of
education of the district shall have determined by
resolution that the enrollment of students in the district
is projected to increase by not less than 7% during each of
the next succeeding 2 school years.
(2) The board of education shall also determine by
resolution that the improvements to be financed with the
proceeds of the bonds are needed because of the projected
enrollment increases.
(3) The board of education shall also determine by
resolution that the projected increases in enrollment are
the result of improvements made or expected to be made to
passenger rail facilities located in the school district.
Notwithstanding the provisions of subsection (a) of this

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Section or of any other law, a school district that has availed
itself of the provisions of this subsection (f) prior to July
22, 2004 (the effective date of Public Act 93-799) may also
issue bonds approved by referendum up to an amount, including
existing indebtedness, not exceeding 25% of the equalized
assessed value of the taxable property in the district if all
of the conditions set forth in items (1), (2), and (3) of this
subsection (f) are met.
(g) Notwithstanding the provisions of subsection (a) of
this Section or any other law, bonds in not to exceed an
aggregate amount of 25% of the equalized assessed value of the
taxable property of a school district and issued by a school
district meeting the criteria in paragraphs (i) through (iv) of
this subsection shall not be considered indebtedness for
purposes of any statutory limitation and may be issued pursuant
to resolution of the school board in an amount or amounts,
including existing indebtedness, in excess of any statutory
limitation of indebtedness heretofore or hereafter imposed:
(i) The bonds are issued for the purpose of
constructing a new high school building to replace two
adjacent existing buildings which together house a single
high school, each of which is more than 65 years old, and
which together are located on more than 10 acres and less
than 11 acres of property.
(ii) At the time the resolution authorizing the
issuance of the bonds is adopted, the cost of constructing

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a new school building to replace the existing school
building is less than 60% of the cost of repairing the
existing school building.
(iii) The sale of the bonds occurs before July 1, 1997.
(iv) The school district issuing the bonds is a unit
school district located in a county of less than 70,000 and
more than 50,000 inhabitants, which has an average daily
attendance of less than 1,500 and an equalized assessed
valuation of less than $29,000,000.
(h) Notwithstanding any other provisions of this Section or
the provisions of any other law, until January 1, 1998, a
community unit school district maintaining grades K through 12
may issue bonds up to an amount, including existing
indebtedness, not exceeding 27.6% of the equalized assessed
value of the taxable property in the district, if all of the
following conditions are met:
(i) The school district has an equalized assessed
valuation for calendar year 1995 of less than $24,000,000;
(ii) The bonds are issued for the capital improvement,
renovation, rehabilitation, or replacement of existing
school buildings of the district, all of which buildings
were originally constructed not less than 40 years ago;
(iii) The voters of the district approve a proposition
for the issuance of the bonds at a referendum held after
March 19, 1996; and
(iv) The bonds are issued pursuant to Sections 19-2

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through 19-7 of this Code.
(i) Notwithstanding any other provisions of this Section or
the provisions of any other law, until January 1, 1998, a
community unit school district maintaining grades K through 12
may issue bonds up to an amount, including existing
indebtedness, not exceeding 27% of the equalized assessed value
of the taxable property in the district, if all of the
following conditions are met:
(i) The school district has an equalized assessed
valuation for calendar year 1995 of less than $44,600,000;
(ii) The bonds are issued for the capital improvement,
renovation, rehabilitation, or replacement of existing
school buildings of the district, all of which existing
buildings were originally constructed not less than 80
years ago;
(iii) The voters of the district approve a proposition
for the issuance of the bonds at a referendum held after
December 31, 1996; and
(iv) The bonds are issued pursuant to Sections 19-2
through 19-7 of this Code.
(j) Notwithstanding any other provisions of this Section or
the provisions of any other law, until January 1, 1999, a
community unit school district maintaining grades K through 12
may issue bonds up to an amount, including existing
indebtedness, not exceeding 27% of the equalized assessed value
of the taxable property in the district if all of the following

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conditions are met:
(i) The school district has an equalized assessed
valuation for calendar year 1995 of less than $140,000,000
and a best 3 months average daily attendance for the
1995-96 school year of at least 2,800;
(ii) The bonds are issued to purchase a site and build
and equip a new high school, and the school district's
existing high school was originally constructed not less
than 35 years prior to the sale of the bonds;
(iii) At the time of the sale of the bonds, the board
of education determines by resolution that a new high
school is needed because of projected enrollment
increases;
(iv) At least 60% of those voting in an election held
after December 31, 1996 approve a proposition for the
issuance of the bonds; and
(v) The bonds are issued pursuant to Sections 19-2
through 19-7 of this Code.
(k) Notwithstanding the debt limitation prescribed in
subsection (a) of this Section, a school district that meets
all the criteria set forth in paragraphs (1) through (4) of
this subsection (k) may issue bonds to incur an additional
indebtedness in an amount not to exceed $4,000,000 even though
the amount of the additional indebtedness authorized by this
subsection (k), when incurred and added to the aggregate amount
of indebtedness of the school district existing immediately

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prior to the school district incurring such additional
indebtedness, causes the aggregate indebtedness of the school
district to exceed or increases the amount by which the
aggregate indebtedness of the district already exceeds the debt
limitation otherwise applicable to that school district under
subsection (a):
(1) the school district is located in 2 counties, and a
referendum to authorize the additional indebtedness was
approved by a majority of the voters of the school district
voting on the proposition to authorize that indebtedness;
(2) the additional indebtedness is for the purpose of
financing a multi-purpose room addition to the existing
high school;
(3) the additional indebtedness, together with the
existing indebtedness of the school district, shall not
exceed 17.4% of the value of the taxable property in the
school district, to be ascertained by the last assessment
for State and county taxes; and
(4) the bonds evidencing the additional indebtedness
are issued, if at all, within 120 days of the effective
date of this amendatory Act of 1998.
(l) Notwithstanding any other provisions of this Section or
the provisions of any other law, until January 1, 2000, a
school district maintaining grades kindergarten through 8 may
issue bonds up to an amount, including existing indebtedness,
not exceeding 15% of the equalized assessed value of the

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taxable property in the district if all of the following
conditions are met:
(i) the district has an equalized assessed valuation
for calendar year 1996 of less than $10,000,000;
(ii) the bonds are issued for capital improvement,
renovation, rehabilitation, or replacement of one or more
school buildings of the district, which buildings were
originally constructed not less than 70 years ago;
(iii) the voters of the district approve a proposition
for the issuance of the bonds at a referendum held on or
after March 17, 1998; and
(iv) the bonds are issued pursuant to Sections 19-2
through 19-7 of this Code.
(m) Notwithstanding any other provisions of this Section or
the provisions of any other law, until January 1, 1999, an
elementary school district maintaining grades K through 8 may
issue bonds up to an amount, excluding existing indebtedness,
not exceeding 18% of the equalized assessed value of the
taxable property in the district, if all of the following
conditions are met:
(i) The school district has an equalized assessed
valuation for calendar year 1995 or less than $7,700,000;
(ii) The school district operates 2 elementary
attendance centers that until 1976 were operated as the
attendance centers of 2 separate and distinct school
districts;

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(iii) The bonds are issued for the construction of a
new elementary school building to replace an existing
multi-level elementary school building of the school
district that is not handicapped accessible at all levels
and parts of which were constructed more than 75 years ago;
(iv) The voters of the school district approve a
proposition for the issuance of the bonds at a referendum
held after July 1, 1998; and
(v) The bonds are issued pursuant to Sections 19-2
through 19-7 of this Code.
(n) Notwithstanding the debt limitation prescribed in
subsection (a) of this Section or any other provisions of this
Section or of any other law, a school district that meets all
of the criteria set forth in paragraphs (i) through (vi) of
this subsection (n) may incur additional indebtedness by the
issuance of bonds in an amount not exceeding the amount
certified by the Capital Development Board to the school
district as provided in paragraph (iii) of this subsection (n),
even though the amount of the additional indebtedness so
authorized, when incurred and added to the aggregate amount of
indebtedness of the district existing immediately prior to the
district incurring the additional indebtedness authorized by
this subsection (n), causes the aggregate indebtedness of the
district to exceed the debt limitation otherwise applicable by
law to that district:
(i) The school district applies to the State Board of

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Education for a school construction project grant and
submits a district facilities plan in support of its
application pursuant to Section 5-20 of the School
Construction Law.
(ii) The school district's application and facilities
plan are approved by, and the district receives a grant
entitlement for a school construction project issued by,
the State Board of Education under the School Construction
Law.
(iii) The school district has exhausted its bonding
capacity or the unused bonding capacity of the district is
less than the amount certified by the Capital Development
Board to the district under Section 5-15 of the School
Construction Law as the dollar amount of the school
construction project's cost that the district will be
required to finance with non-grant funds in order to
receive a school construction project grant under the
School Construction Law.
(iv) The bonds are issued for a "school construction
project", as that term is defined in Section 5-5 of the
School Construction Law, in an amount that does not exceed
the dollar amount certified, as provided in paragraph (iii)
of this subsection (n), by the Capital Development Board to
the school district under Section 5-15 of the School
Construction Law.
(v) The voters of the district approve a proposition

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for the issuance of the bonds at a referendum held after
the criteria specified in paragraphs (i) and (iii) of this
subsection (n) are met.
(vi) The bonds are issued pursuant to Sections 19-2
through 19-7 of the School Code.
(o) Notwithstanding any other provisions of this Section or
the provisions of any other law, until November 1, 2007, a
community unit school district maintaining grades K through 12
may issue bonds up to an amount, including existing
indebtedness, not exceeding 20% of the equalized assessed value
of the taxable property in the district if all of the following
conditions are met:
(i) the school district has an equalized assessed
valuation for calendar year 2001 of at least $737,000,000
and an enrollment for the 2002-2003 school year of at least
8,500;
(ii) the bonds are issued to purchase school sites,
build and equip a new high school, build and equip a new
junior high school, build and equip 5 new elementary
schools, and make technology and other improvements and
additions to existing schools;
(iii) at the time of the sale of the bonds, the board
of education determines by resolution that the sites and
new or improved facilities are needed because of projected
enrollment increases;
(iv) at least 57% of those voting in a general election

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held prior to January 1, 2003 approved a proposition for
the issuance of the bonds; and
(v) the bonds are issued pursuant to Sections 19-2
through 19-7 of this Code.
(p) Notwithstanding any other provisions of this Section or
the provisions of any other law, a community unit school
district maintaining grades K through 12 may issue bonds up to
an amount, including indebtedness, not exceeding 27% of the
equalized assessed value of the taxable property in the
district if all of the following conditions are met:
(i) The school district has an equalized assessed
valuation for calendar year 2001 of at least $295,741,187
and a best 3 months' average daily attendance for the
2002-2003 school year of at least 2,394.
(ii) The bonds are issued to build and equip 3
elementary school buildings; build and equip one middle
school building; and alter, repair, improve, and equip all
existing school buildings in the district.
(iii) At the time of the sale of the bonds, the board
of education determines by resolution that the project is
needed because of expanding growth in the school district
and a projected enrollment increase.
(iv) The bonds are issued pursuant to Sections 19-2
through 19-7 of this Code.
(p-5) Notwithstanding any other provisions of this Section
or the provisions of any other law, bonds issued by a community

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unit school district maintaining grades K through 12 shall not
be considered indebtedness for purposes of any statutory
limitation and may be issued in an amount or amounts, including
existing indebtedness, in excess of any heretofore or hereafter
imposed statutory limitation as to indebtedness, if all of the
following conditions are met:
(i) For each of the 4 most recent years, residential
property comprises more than 80% of the equalized assessed
valuation of the district.
(ii) At least 2 school buildings that were constructed
40 or more years prior to the issuance of the bonds will be
demolished and will be replaced by new buildings or
additions to one or more existing buildings.
(iii) Voters of the district approve a proposition for
the issuance of the bonds at a regularly scheduled
election.
(iv) At the time of the sale of the bonds, the school
board determines by resolution that the new buildings or
building additions are needed because of an increase in
enrollment projected by the school board.
(v) The principal amount of the bonds, including
existing indebtedness, does not exceed 25% of the equalized
assessed value of the taxable property in the district.
(vi) The bonds are issued prior to January 1, 2007,
pursuant to Sections 19-2 through 19-7 of this Code.
(p-10) Notwithstanding any other provisions of this

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Section or the provisions of any other law, bonds issued by a
community consolidated school district maintaining grades K
through 8 shall not be considered indebtedness for purposes of
any statutory limitation and may be issued in an amount or
amounts, including existing indebtedness, in excess of any
heretofore or hereafter imposed statutory limitation as to
indebtedness, if all of the following conditions are met:
(i) For each of the 4 most recent years, residential
and farm property comprises more than 80% of the equalized
assessed valuation of the district.
(ii) The bond proceeds are to be used to acquire and
improve school sites and build and equip a school building.
(iii) Voters of the district approve a proposition for
the issuance of the bonds at a regularly scheduled
election.
(iv) At the time of the sale of the bonds, the school
board determines by resolution that the school sites and
building additions are needed because of an increase in
enrollment projected by the school board.
(v) The principal amount of the bonds, including
existing indebtedness, does not exceed 20% of the equalized
assessed value of the taxable property in the district.
(vi) The bonds are issued prior to January 1, 2007,
pursuant to Sections 19-2 through 19-7 of this Code.
(p-15) In addition to all other authority to issue bonds,
the Oswego Community Unit School District Number 308 may issue

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bonds with an aggregate principal amount not to exceed
$450,000,000, but only if all of the following conditions are
met:
(i) The voters of the district have approved a
proposition for the bond issue at the general election held
on November 7, 2006.
(ii) At the time of the sale of the bonds, the school
board determines, by resolution, that: (A) the building and
equipping of the new high school building, new junior high
school buildings, new elementary school buildings, early
childhood building, maintenance building, transportation
facility, and additions to existing school buildings, the
altering, repairing, equipping, and provision of
technology improvements to existing school buildings, and
the acquisition and improvement of school sites, as the
case may be, are required as a result of a projected
increase in the enrollment of students in the district; and
(B) the sale of bonds for these purposes is authorized by
legislation that exempts the debt incurred on the bonds
from the district's statutory debt limitation.
(iii) The bonds are issued, in one or more bond issues,
on or before November 7, 2011, but the aggregate principal
amount issued in all such bond issues combined must not
exceed $450,000,000.
(iv) The bonds are issued in accordance with this
Article 19.

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(v) The proceeds of the bonds are used only to
accomplish those projects approved by the voters at the
general election held on November 7, 2006.
The debt incurred on any bonds issued under this subsection
(p-15) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-20) In addition to all other authority to issue bonds,
the Lincoln-Way Community High School District Number 210 may
issue bonds with an aggregate principal amount not to exceed
$225,000,000, but only if all of the following conditions are
met:
(i) The voters of the district have approved a
proposition for the bond issue at the general primary
election held on March 21, 2006.
(ii) At the time of the sale of the bonds, the school
board determines, by resolution, that: (A) the building and
equipping of the new high school buildings, the altering,
repairing, and equipping of existing school buildings, and
the improvement of school sites, as the case may be, are
required as a result of a projected increase in the
enrollment of students in the district; and (B) the sale of
bonds for these purposes is authorized by legislation that
exempts the debt incurred on the bonds from the district's
statutory debt limitation.
(iii) The bonds are issued, in one or more bond issues,
on or before March 21, 2011, but the aggregate principal

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amount issued in all such bond issues combined must not
exceed $225,000,000.
(iv) The bonds are issued in accordance with this
Article 19.
(v) The proceeds of the bonds are used only to
accomplish those projects approved by the voters at the
primary election held on March 21, 2006.
The debt incurred on any bonds issued under this subsection
(p-20) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-25) In addition to all other authority to issue bonds,
Rochester Community Unit School District 3A may issue bonds
with an aggregate principal amount not to exceed $18,500,000,
but only if all of the following conditions are met:
(i) The voters of the district approve a proposition
for the bond issuance at the general primary election held
in 2008.
(ii) At the time of the sale of the bonds, the school
board determines, by resolution, that: (A) the building and
equipping of a new high school building; the addition of
classrooms and support facilities at the high school,
middle school, and elementary school; the altering,
repairing, and equipping of existing school buildings; and
the improvement of school sites, as the case may be, are
required as a result of a projected increase in the
enrollment of students in the district; and (B) the sale of

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bonds for these purposes is authorized by a law that
exempts the debt incurred on the bonds from the district's
statutory debt limitation.
(iii) The bonds are issued, in one or more bond issues,
on or before December 31, 2012, but the aggregate principal
amount issued in all such bond issues combined must not
exceed $18,500,000.
(iv) The bonds are issued in accordance with this
Article 19.
(v) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at the primary
election held in 2008.
The debt incurred on any bonds issued under this subsection
(p-25) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-30) In addition to all other authority to issue bonds,
Prairie Grove Consolidated School District 46 may issue bonds
with an aggregate principal amount not to exceed $30,000,000,
but only if all of the following conditions are met:
(i) The voters of the district approve a proposition
for the bond issuance at an election held in 2008.
(ii) At the time of the sale of the bonds, the school
board determines, by resolution, that (A) the building and
equipping of a new school building and additions to
existing school buildings are required as a result of a
projected increase in the enrollment of students in the

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district and (B) the altering, repairing, and equipping of
existing school buildings are required because of the age
of the existing school buildings.
(iii) The bonds are issued, in one or more bond
issuances, on or before December 31, 2012; however, the
aggregate principal amount issued in all such bond
issuances combined must not exceed $30,000,000.
(iv) The bonds are issued in accordance with this
Article.
(v) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at an election
held in 2008.
The debt incurred on any bonds issued under this subsection
(p-30) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-35) In addition to all other authority to issue bonds,
Prairie Hill Community Consolidated School District 133 may
issue bonds with an aggregate principal amount not to exceed
$13,900,000, but only if all of the following conditions are
met:
(i) The voters of the district approved a proposition
for the bond issuance at an election held on April 17,
2007.
(ii) At the time of the sale of the bonds, the school
board determines, by resolution, that (A) the improvement
of the site of and the building and equipping of a school

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building are required as a result of a projected increase
in the enrollment of students in the district and (B) the
repairing and equipping of the Prairie Hill Elementary
School building is required because of the age of that
school building.
(iii) The bonds are issued, in one or more bond
issuances, on or before December 31, 2011, but the
aggregate principal amount issued in all such bond
issuances combined must not exceed $13,900,000.
(iv) The bonds are issued in accordance with this
Article.
(v) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at an election
held on April 17, 2007.
The debt incurred on any bonds issued under this subsection
(p-35) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-40) In addition to all other authority to issue bonds,
Mascoutah Community Unit District 19 may issue bonds with an
aggregate principal amount not to exceed $55,000,000, but only
if all of the following conditions are met:
(1) The voters of the district approve a proposition
for the bond issuance at a regular election held on or
after November 4, 2008.
(2) At the time of the sale of the bonds, the school
board determines, by resolution, that (i) the building and

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equipping of a new high school building is required as a
result of a projected increase in the enrollment of
students in the district and the age and condition of the
existing high school building, (ii) the existing high
school building will be demolished, and (iii) the sale of
bonds is authorized by statute that exempts the debt
incurred on the bonds from the district's statutory debt
limitation.
(3) The bonds are issued, in one or more bond
issuances, on or before December 31, 2011, but the
aggregate principal amount issued in all such bond
issuances combined must not exceed $55,000,000.
(4) The bonds are issued in accordance with this
Article.
(5) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at a regular
election held on or after November 4, 2008.
The debt incurred on any bonds issued under this subsection
(p-40) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-45) Notwithstanding the provisions of subsection (a) of
this Section or of any other law, bonds issued pursuant to
Section 19-3.5 of this Code shall not be considered
indebtedness for purposes of any statutory limitation if the
bonds are issued in an amount or amounts, including existing
indebtedness of the school district, not in excess of 18.5% of

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the value of the taxable property in the district to be
ascertained by the last assessment for State and county taxes.
(p-50) Notwithstanding the provisions of subsection (a) of
this Section or of any other law, bonds issued pursuant to
Section 19-3.10 of this Code shall not be considered
indebtedness for purposes of any statutory limitation if the
bonds are issued in an amount or amounts, including existing
indebtedness of the school district, not in excess of 43% of
the value of the taxable property in the district to be
ascertained by the last assessment for State and county taxes.
(p-55) In addition to all other authority to issue bonds,
Belle Valley School District 119 may issue bonds with an
aggregate principal amount not to exceed $47,500,000, but only
if all of the following conditions are met:
(1) The voters of the district approve a proposition
for the bond issuance at an election held on or after April
7, 2009.
(2) Prior to the issuance of the bonds, the school
board determines, by resolution, that (i) the building and
equipping of a new school building is required as a result
of mine subsidence in an existing school building and
because of the age and condition of another existing school
building and (ii) the issuance of bonds is authorized by
statute that exempts the debt incurred on the bonds from
the district's statutory debt limitation.
(3) The bonds are issued, in one or more bond

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issuances, on or before March 31, 2014, but the aggregate
principal amount issued in all such bond issuances combined
must not exceed $47,500,000.
(4) The bonds are issued in accordance with this
Article.
(5) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at an election
held on or after April 7, 2009.
The debt incurred on any bonds issued under this subsection
(p-55) shall not be considered indebtedness for purposes of any
statutory debt limitation. Bonds issued under this subsection
(p-55) must mature within not to exceed 30 years from their
date, notwithstanding any other law to the contrary.
(p-60) In addition to all other authority to issue bonds,
Wilmington Community Unit School District Number 209-U may
issue bonds with an aggregate principal amount not to exceed
$2,285,000, but only if all of the following conditions are
met:
(1) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at the general
primary election held on March 21, 2006.
(2) Prior to the issuance of the bonds, the school
board determines, by resolution, that (i) the projects
approved by the voters were and are required because of the
age and condition of the school district's prior and
existing school buildings and (ii) the issuance of the

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bonds is authorized by legislation that exempts the debt
incurred on the bonds from the district's statutory debt
limitation.
(3) The bonds are issued in one or more bond issuances
on or before March 1, 2011, but the aggregate principal
amount issued in all those bond issuances combined must not
exceed $2,285,000.
(4) The bonds are issued in accordance with this
Article.
The debt incurred on any bonds issued under this subsection
(p-60) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-65) In addition to all other authority to issue bonds,
West Washington County Community Unit School District 10 may
issue bonds with an aggregate principal amount not to exceed
$32,200,000 and maturing over a period not exceeding 25 years,
but only if all of the following conditions are met:
(1) The voters of the district approve a proposition
for the bond issuance at an election held on or after
February 2, 2010.
(2) Prior to the issuance of the bonds, the school
board determines, by resolution, that (A) all or a portion
of the existing Okawville Junior/Senior High School
Building will be demolished; (B) the building and equipping
of a new school building to be attached to and the
alteration, repair, and equipping of the remaining portion

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of the Okawville Junior/Senior High School Building is
required because of the age and current condition of that
school building; and (C) the issuance of bonds is
authorized by a statute that exempts the debt incurred on
the bonds from the district's statutory debt limitation.
(3) The bonds are issued, in one or more bond
issuances, on or before March 31, 2014, but the aggregate
principal amount issued in all such bond issuances combined
must not exceed $32,200,000.
(4) The bonds are issued in accordance with this
Article.
(5) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at an election
held on or after February 2, 2010.
The debt incurred on any bonds issued under this subsection
(p-65) shall not be considered indebtedness for purposes of any
statutory debt limitation.
(p-70) In addition to all other authority to issue bonds,
Cahokia Community Unit School District 187 may issue bonds with
an aggregate principal amount not to exceed $50,000,000, but
only if all the following conditions are met:
(1) The voters of the district approve a proposition
for the bond issuance at an election held on or after
November 2, 2010.
(2) Prior to the issuance of the bonds, the school
board determines, by resolution, that (i) the building and

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equipping of a new school building is required as a result
of the age and condition of an existing school building and
(ii) the issuance of bonds is authorized by a statute that
exempts the debt incurred on the bonds from the district's
statutory debt limitation.
(3) The bonds are issued, in one or more issuances, on
or before July 1, 2016, but the aggregate principal amount
issued in all such bond issuances combined must not exceed
$50,000,000.
(4) The bonds are issued in accordance with this
Article.
(5) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at an election
held on or after November 2, 2010.
The debt incurred on any bonds issued under this subsection
(p-70) shall not be considered indebtedness for purposes of any
statutory debt limitation. Bonds issued under this subsection
(p-70) must mature within not to exceed 25 years from their
date, notwithstanding any other law, including Section 19-3 of
this Code, to the contrary.
(p-75) Notwithstanding the debt limitation prescribed in
subsection (a) of this Section or any other provisions of this
Section or of any other law, the execution of leases on or
after January 1, 2007 and before July 1, 2011 by the Board of
Education of Peoria School District 150 with a public building
commission for leases entered into pursuant to the Public

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Building Commission Act shall not be considered indebtedness
for purposes of any statutory debt limitation.
This subsection (p-75) applies only if the State Board of
Education or the Capital Development Board makes one or more
grants to Peoria School District 150 pursuant to the School
Construction Law. The amount exempted from the debt limitation
as prescribed in this subsection (p-75) shall be no greater
than the amount of one or more grants awarded to Peoria School
District 150 by the State Board of Education or the Capital
Development Board.
(p-80) In addition to all other authority to issue bonds,
Ridgeland School District 122 may issue bonds with an aggregate
principal amount not to exceed $50,000,000 for the purpose of
refunding or continuing to refund bonds originally issued
pursuant to voter approval at the general election held on
November 7, 2000, and the debt incurred on any bonds issued
under this subsection (p-80) shall not be considered
indebtedness for purposes of any statutory debt limitation.
Bonds issued under this subsection (p-80) may be issued in one
or more issuances and must mature within not to exceed 25 years
from their date, notwithstanding any other law, including
Section 19-3 of this Code, to the contrary.
(p-85) In addition to all other authority to issue bonds,
Hall High School District 502 may issue bonds with an aggregate
principal amount not to exceed $32,000,000, but only if all the
following conditions are met:

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(1) The voters of the district approve a proposition
for the bond issuance at an election held on or after April
9, 2013.
(2) Prior to the issuance of the bonds, the school
board determines, by resolution, that (i) the building and
equipping of a new school building is required as a result
of the age and condition of an existing school building,
(ii) the existing school building should be demolished in
its entirety or the existing school building should be
demolished except for the 1914 west wing of the building,
and (iii) the issuance of bonds is authorized by a statute
that exempts the debt incurred on the bonds from the
district's statutory debt limitation.
(3) The bonds are issued, in one or more issuances, not
later than 5 years after the date of the referendum
approving the issuance of the bonds, but the aggregate
principal amount issued in all such bond issuances combined
must not exceed $32,000,000.
(4) The bonds are issued in accordance with this
Article.
(5) The proceeds of the bonds are used to accomplish
only those projects approved by the voters at an election
held on or after April 9, 2013.
The debt incurred on any bonds issued under this subsection
(p-85) shall not be considered indebtedness for purposes of any
statutory debt limitation. Bonds issued under this subsection

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(p-85) must mature within not to exceed 30 years from their
date, notwithstanding any other law, including Section 19-3 of
this Code, to the contrary.
(q) A school district must notify the State Board of
Education prior to issuing any form of long-term or short-term
debt that will result in outstanding debt that exceeds 75% of
the debt limit specified in this Section or any other provision
of law.
(Source: P.A. 96-63, eff. 7-23-09; 96-273, eff. 8-11-09;
96-517, eff. 8-14-09; 96-947, eff. 6-25-10; 96-950, eff.
6-25-10; 96-1000, eff. 7-2-10; 96-1438, eff. 8-20-10; 96-1467,
eff. 8-20-10; 97-333, eff. 8-12-11; 97-834, eff. 7-20-12;
97-1146, eff. 1-18-13.)
(105 ILCS 5/19-3) (from Ch. 122, par. 19-3)
Sec. 19-3. Boards of education. Any school district
governed by a board of education and having a population of not
more than 500,000 inhabitants, and not governed by a special
Act may borrow money for the purpose of building, equipping,
altering or repairing school buildings or purchasing or
improving school sites, or acquiring and equipping
playgrounds, recreation grounds, athletic fields, and other
buildings or land used or useful for school purposes or for the
purpose of purchasing a site, with or without a building or
buildings thereon, or for the building of a house or houses on
such site, or for the building of a house or houses on the

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school site of the school district, for residential purposes of
the superintendent, principal, or teachers of the school
district, and issue its negotiable coupon bonds therefor signed
by the president and secretary of the board, in denominations
of not less than $100 nor more than $5,000, payable at such
place and at such time or times, not exceeding 20 years, with
the exception of Lockport High School not exceeding 25 years,
from date of issuance, as the board of education may prescribe,
and bearing interest at a rate not to exceed the maximum rate
authorized by the Bond Authorization Act, as amended at the
time of the making of the contract, payable annually,
semiannually or quarterly, but no such bonds shall be issued
unless the proposition to issue them is submitted to the voters
of the district at a referendum held at a regularly scheduled
election after the board has certified the proposition to the
proper election authorities in accordance with the general
election law, a majority of all the votes cast on the
proposition is in favor of the proposition, and notice of such
bond referendum has been given either (i) in accordance with
the second paragraph of Section 12-1 of the Election Code
irrespective of whether such notice included any reference to
the public question as it appeared on the ballot, or (ii) for
an election held on or after November 1, 1998, in accordance
with Section 12-5 of the Election Code, or (iii) by publication
of a true and legible copy of the specimen ballot label
containing the proposition in the form in which it appeared or

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will appear on the official ballot label on the day of the
election at least 5 days before the day of the election in at
least one newspaper published in and having a general
circulation in the district, irrespective of any other
requirements of Article 12 or Section 24A-18 of the Election
Code, nor shall any residential site be acquired unless such
proposition to acquire a site is submitted to the voters of the
district at a referendum held at a regularly scheduled election
after the board has certified the proposition to the proper
election authorities in accordance with the general election
law and a majority of all the votes cast on the proposition is
in favor of the proposition. Nothing in this Act or in any
other law shall be construed to require the notice of the bond
referendum to be published over the name or title of the
election authority or the listing of maturity dates of any
bonds either in the notice of bond election or ballot used in
the bond election. The provisions of this Section concerning
notice of the bond referendum apply only to (i) consolidated
primary elections held prior to January 1, 2002 and the
consolidated election held on April 17, 2007 at which not less
than 60% of the voters voting on the bond proposition voted in
favor of the bond proposition, and (ii) other elections held
before July 1, 1999; otherwise, notices required in connection
with the submission of public questions shall be as set forth
in Section 12-5 of the Election Code. Such proposition may be
initiated by resolution of the school board. The requirement

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that bonds issued pursuant to this Section be approved by
referendum does not apply to bonds issued to pay for the costs
of capital improvements or working capital expenses or both to
protect school students, teachers, administrators, staff,
visitors, coaches, spectators, and other personnel at, in, or
around school buildings, property, grounds, athletic fields,
offices, and vehicles from violence, trespass, disturbances,
intimidation, and other breaches of security, provided that the
outstanding principal amount of the bonds issued by the
district for such purposes does not exceed 2% of the value of
the taxable property therein, to be ascertained by the highest
assessment for State and county taxes for any of the 3 years
last available at the time of the incurring of such
indebtedness.
With respect to instruments for the payment of money issued
under this Section either before, on, or after the effective
date of this amendatory Act of 1989, it is and always has been
the intention of the General Assembly (i) that the Omnibus Bond
Acts are and always have been supplementary grants of power to
issue instruments in accordance with the Omnibus Bond Acts,
regardless of any provision of this Act that may appear to be
or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the
supplementary authority granted by the Omnibus Bond Acts, and
(iii) that instruments issued under this Section within the
supplementary authority granted by the Omnibus Bond Acts are

09800HB3259ham001 - 106 - LRB098 09003 NHT 42172 a
not invalid because of any provision of this Act that may
appear to be or to have been more restrictive than those Acts.
The proceeds of any bonds issued under authority of this
Section shall be deposited and accounted for separately within
the Site and Construction/Capital Improvements Fund.
(Source: P.A. 95-30, eff. 8-7-07; 96-787, eff. 8-28-09.)
(105 ILCS 5/20-2) (from Ch. 122, par. 20-2)
Sec. 20-2. Indebtedness and bonds. For the purpose of
creating, re-creating, or increasing a working cash fund, the
school board of any such district may incur an indebtedness and
issue bonds as evidence thereof in an amount or amounts not
exceeding in the aggregate 85% of the taxes permitted to be
levied for educational purposes for the then current year to be
determined by multiplying the maximum educational tax rate or
rates applicable to such school district by the last assessed
valuation or assessed valuations as determined at the time of
the issue of said bonds plus 85% of the last known entitlement
of such district to taxes as by law now or hereafter enacted or
amended, imposed by the General Assembly of the State of
Illinois to replace revenue lost by units of local government
and school districts as a result of the abolition of ad valorem
personal property taxes, pursuant to Article IX, Section 5,
paragraph (c) of the Constitution of the State of Illinois,
plus 85% of the most recent amount of general State financial
aid and supplemental general State aid apportioned to the

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district pursuant to Section 18-8.05 of this Code. The bonds
shall bear interest at not more than the maximum rate
authorized by law and shall mature within 20 years from the
date thereof. Subject to the foregoing limitations as to
amount, the bonds may be issued in an amount including existing
indebtedness which will not exceed the constitutional
limitation as to debt, notwithstanding any statutory debt
limitation to the contrary. The school board shall before or at
the time of issuing the bonds provide for the collection of a
direct annual tax upon all the taxable property within the
district sufficient to pay the principal thereof at maturity
and to pay the interest thereon as it falls due, which tax
shall be in addition to the maximum amount of all other taxes,
either educational; transportation; operations and
maintenance; or fire prevention and safety fund taxes, now or
hereafter authorized and in addition to any limitations upon
the levy of taxes as provided by Sections 17-2 through 17-9.
With respect to instruments for the payment of money issued
under this Section either before, on, or after the effective
date of this amendatory Act of 1989, it is and always has been
the intention of the General Assembly (i) that the Omnibus Bond
Acts are and always have been supplementary grants of power to
issue instruments in accordance with the Omnibus Bond Acts,
regardless of any provision of this Act that may appear to be
or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the

09800HB3259ham001 - 108 - LRB098 09003 NHT 42172 a
supplementary authority granted by the Omnibus Bond Acts, and
(iii) that instruments issued under this Section within the
supplementary authority granted by the Omnibus Bond Acts are
not invalid because of any provision of this Act that may
appear to be or to have been more restrictive than those Acts.
(Source: P.A. 96-1277, eff. 7-26-10.)
(105 ILCS 5/20-4) (from Ch. 122, par. 20-4)
Sec. 20-4. Use and reimbursement of fund. This Section
shall not apply in any school district which does not operate a
working cash fund.
Moneys derived from the issuance of bonds as authorized by
Section 20-2, or from any tax levied pursuant to Section 20-3,
shall be used only for the purposes and in the manner provided
in this Article. Moneys in the fund shall not be regarded as
current assets available for school purposes. The school board
may appropriate moneys to the working cash fund up to the
maximum amount allowable in the fund, and the working cash fund
may receive such appropriations and any other contributions.
Moneys in the fund may be used by the school board for any and
all school purposes and may be transferred in whole or in part
to the general funds or both of the school district and
disbursed therefrom in anticipation of the collection of taxes
lawfully levied for any or all purposes, or in anticipation of
such taxes as by law now or hereafter enacted or amended are
imposed by the General Assembly of the State of Illinois to

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replace revenue lost by units of local government and school
districts as a result of the abolition of ad valorem personal
property taxes, pursuant to Article IX, Section 5(c) of the
Constitution of the State of Illinois, or in anticipation of
any State aid to be received by the district pursuant to
Article 18 of this Code. Moneys so transferred to any other
fund shall be deemed to be transferred in anticipation of the
collection of that part of the taxes so levied or to be
received which is in excess of the amount thereof required to
pay any warrants or notes and the interest thereon theretofore
and thereafter issued in anticipation of the collection thereof
and such taxes when collected shall be applied to the payment
of any such warrants and the interest thereon, the amount
estimated to be required to satisfy debt service and pension or
retirement obligations, as set forth in Section 12 of the State
Revenue Sharing Act and then to the reimbursement of such
working cash fund as hereinafter provided.
Upon receipt by the school district of any taxes or State
aid in anticipation of the collection whereof moneys of the
working cash fund have been so transferred for disbursement,
the fund shall immediately be reimbursed therefrom until the
full amount so transferred has been retransferred to the fund.
Unless the taxes so received and applied to the reimbursement
of the working cash fund prior to the first day of the eighth
month following the month in which due and unpaid real property
taxes begin to bear interest are sufficient to effect a

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complete reimbursement of such fund for any moneys transferred
therefrom in anticipation of the collection of such taxes, the
working cash fund shall be reimbursed for the amount of the
deficiency therein from any other revenues accruing to the
educational fund, and the school board shall make provisions
for the immediate reimbursement of the amount of any such
deficiency in its next annual tax levy.
(Source: P.A. 96-1277, eff. 7-26-10.)
(105 ILCS 5/20-5) (from Ch. 122, par. 20-5)
Sec. 20-5. Transfer to other fund. This Section shall not
apply in any school district which does not operate a working
cash fund.
Moneys in the working cash fund shall be transferred from
the working cash fund to another fund of the district only upon
the authority of the school board which shall from time to time
by separate resolution direct the school treasurer to make
transfers of such sums as may be required for the purposes
herein authorized.
The resolution shall set forth (a) the taxes and State aid
in anticipation of which such transfer is to be made and from
which the working cash fund is to be reimbursed; (b) the entire
amount of taxes extended, or which the school board estimates
will be extended or received, for any year in anticipation of
the collection of all or part of which such transfer is to be
made; (c) the aggregate amount of warrants or notes theretofore

09800HB3259ham001 - 111 - LRB098 09003 NHT 42172 a
issued in anticipation of the collection of such taxes together
with the amount of interest accrued and which the school board
estimates will accrue thereon; (d) the aggregate amount of
receipts from taxes imposed to replace revenue lost by units of
local government and school districts as a result of the
abolition of ad valorem personal property taxes, pursuant to
Article IX, Section 5(c) of the Constitution of the State of
Illinois, which the corporate authorities estimate will be set
aside for the payment of the proportionate amount of debt
service and pension or retirement obligations, as required by
Section 12 of the State Revenue Sharing Act; (d-5) the
aggregate amount of any State aid to be received by the
district pursuant to Article 18 of this Code; and (e) the
aggregate amount of money theretofore transferred from the
working cash fund to the other fund in anticipation of the
collection of such taxes and State aid. The amount which any
such resolution shall direct the treasurer so to transfer, in
anticipation of the collection of taxes levied or to be
received for any year, together with the aggregate amount of
such anticipation tax warrants or notes theretofore drawn
against such taxes and the amount of interest accrued and
estimated to accrue thereon and the aggregate amount of such
transfers to be made in anticipation of the collection of such
taxes and the amount estimated to be required to satisfy debt
service and pension or retirement obligations, as set forth in
Section 12 of the State Revenue Sharing Act, shall not exceed

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85% of the actual or estimated amount of such taxes extended or
to be extended or to be received as set forth in such
resolution. At any time moneys are available in the working
cash fund they shall be transferred to such other funds of the
district and used for any and all school purposes so as to
avoid, whenever possible, the issuance of anticipation tax
warrants or notes.
Moneys earned as interest from the investment of the
working cash fund, or any portion thereof, may be transferred
from the working cash fund to another fund of the district that
is most in need of the interest without any requirement of
repayment to the working cash fund, upon the authority of the
school board by separate resolution directing the school
treasurer to make such transfer and stating the purpose in
accordance with subsection (c) of Section 9 of the Local
Government Debt Reform Act.
(Source: P.A. 96-1277, eff. 7-26-10.)
Section 95. No acceleration or delay. Where this Act makes
changes in a statute that is represented in this Act by text
that is not yet or no longer in effect (for example, a Section
represented by multiple versions), the use of that text does
not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other
Public Act.

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Section 99. Effective date. This Act takes effect July 1,
2013.".