Bill Text: IL SB3252 | 2011-2012 | 97th General Assembly | Chaptered

---

Bill Title: Amends the School Code. Provides that no elementary or high school district established pursuant to the Conversion and Formation of School Districts Article may levy taxes for educational purposes at a rate greater than 2.0% of the value as equalized or assessed by the Department of Revenue or for operations and maintenance purposes at a rate greater than 0.375% of the value as equalized or assessed by the Department of Revenue. Provides that in districts maintaining grades 1 through 8 or grades 9 through 12, the maximum rate for educational purposes shall not exceed 3.5% of the value as equalized or assessed by the Department of Revenue for taxes levied for 2013 or prior years, shall not exceed 3.2% for taxes levied for 2014, shall not exceed 2.9% for taxes levied for 2015, shall not exceed 2.6% for taxes levied for 2016, shall not exceed 2.3% for taxes levied for 2017, and shall not exceed 2.0% for taxes levied for 2018 or thereafter (now, the maximum rate is 3.5%). Provides that in districts maintaining grades 1 through 8 or grades 9 through 12, the maximum rate for operations and maintenance purposes shall not exceed 0.55% for taxes levied for 2013 or prior years, shall not exceed 0.475% for taxes levied for 2014, shall not exceed 0.45% for taxes levied for 2015, shall not exceed 0.425% for taxes levied for 2016, shall not exceed 0.40% for taxes levied for 2017, and shall not exceed 0.375% for taxes levied for 2018 or thereafter (now, the maximum rate is 0.55%).

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2012-08-17 - Public Act . . . . . . . . . 97-1022 [SB3252 Detail]

Download: Illinois-2011-SB3252-Chaptered.html

---

Public Act 097-1022
SB3252 Enrolled LRB097 18180 NHT 63404 b
AN ACT concerning education.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The School Code is amended by changing Sections
17-3 and 17-5 as follows:
(105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
Sec. 17-3. Additional levies-Submission to voters.
(a) The school board in any district having a population of
less than 500,000 inhabitants may, by proper resolution, cause
a proposition to increase, for a limited period of not less
than 3 nor more than 10 years or for an unlimited period, the
annual tax rate for educational purposes to be submitted to the
voters of such district at a regular scheduled election as
follows:
(1) in districts maintaining grades 1 through 8, or
grades 9 through 12, the maximum rate for educational
purposes shall not exceed 3.5% of the value as equalized or
assessed by the Department of Revenue;
(2) in districts maintaining grades 1 through 12 the
maximum rate for educational purposes shall not exceed
4.00% of the value as equalized or assessed by the
Department of Revenue except that if a single elementary
district and a secondary district having boundaries that

are coterminous form a community unit district on or after
the effective date of this amendatory Act of the 94th
General Assembly and the actual combined rate of the
elementary district and secondary district prior to the
formation of the community unit district is greater than
4.00%, then the maximum rate for educational purposes for
such district shall be the following:
(A) For 2 years following the formation of the
community unit district, the maximum rate shall equal
the actual combined rate of the previous elementary
district and secondary district.
(B) In each subsequent year, the maximum rate shall
be reduced by 0.10% or reduced to 4.00%, whichever
reduction is less. The school board may, by proper
resolution, cause a proposition to increase the
reduced rate, not to exceed the maximum rate in clause
(A), to be submitted to the voters of the district at a
regular scheduled election as provided under this
Section. Nothing in this Section shall require that the
maximum rate for educational purpose for a district
maintaining grades one through 12 be reduced below
4.00%.
If the resolution of the school board seeks to increase the
annual tax rate for educational purposes for a limited period
of not less than 3 nor more than 10 years, the proposition
shall so state and shall identify the years for which the tax

increase is sought.
If a majority of the votes cast on the proposition is in
favor thereof at an election for which the election authorities
have given notice either (i) in accordance with Section 12-5 of
the Election Code or (ii) by publication of a true and legible
copy of the specimen ballot label containing the proposition in
the form in which it appeared or will appear on the official
ballot label on the day of the election at least 5 days before
the day of the election in at least one newspaper published in
and having a general circulation in the district, the school
board may thereafter, until such authority is revoked in like
manner, levy annually the tax so authorized; provided that if
the proposition as approved limits the increase in the annual
tax rate of the district for educational purposes to a period
of not less than 3 nor more than 10 years, the district may,
unless such authority is sooner revoked in like manner, levy
annually the tax so authorized for the limited number of years
approved by a majority of the votes cast on the proposition.
Upon expiration of that limited period, the rate at which the
district may annually levy its tax for educational purposes
shall be the rate provided under Section 17-2, or the rate at
which the district last levied its tax for educational purposes
prior to approval of the proposition authorizing the levy of
that tax at an increased rate, whichever is greater.
The school board shall certify the proposition to the
proper election authorities in accordance with the general

election law.
The provisions of this Section concerning notice of the tax
rate increase referendum apply only to consolidated primary
elections held prior to January 1, 2002 at which not less than
55% of the voters voting on the tax rate increase proposition
voted in favor of the tax rate increase proposition.
(b) Beginning on the effective date of this amendatory Act
of the 97th General Assembly, if a unit district is being
established from an elementary district or districts and a high
school district, pursuant to Article 11E of this Code, and the
combined rate of the elementary district or districts and the
high school district prior to the formation of the unit
district is greater than 4.00% for educational purposes, then
the maximum rate for educational purposes for the unit district
shall be the following:
(1) For the first year following the formation of the
new unit district, the maximum rate shall equal the lesser
of the actual combined rate of the previous highest
elementary district rate and the high school district rate
or 6.40%.
(2) For the second year after the formation of the new
unit district, the maximum rate shall equal the lesser of
the actual combined rate of the previous highest elementary
district rate and the high school district rate or 5.80%.
(3) For the third year after the formation of the new
unit district, the maximum rate shall equal the lesser of

the actual combined rate of the previous highest elementary
district rate and the high school district rate or 5.20%.
(4) For the fourth year after the formation of the new
unit district, the maximum rate shall equal the lesser of
the actual combined rate of the previous highest elementary
district rate and the high school district rate or 4.60%.
(5) For the fifth year after the formation of the new
unit district and thereafter, the maximum rate shall be no
greater than 4.00%.
(Source: P.A. 94-52, eff. 6-17-05.)
(105 ILCS 5/17-5) (from Ch. 122, par. 17-5)
Sec. 17-5. Increase tax rates for operations and
maintenance purposes- Maximum.
(a) The school board in any district having a population of
less than 500,000 inhabitants may, by proper resolution, cause
a proposition to increase the annual tax rate for operations
and maintenance purposes to be submitted to the voters of the
district at a regular scheduled election. The board shall
certify the proposition to the proper election authority for
submission to the elector in accordance with the general
election law. In districts maintaining grades 1 through 8, or
grades 9 through 12, the maximum rate for operations and
maintenance purposes shall not exceed .55%; and in districts
maintaining grades 1 through 12, the maximum rates for
operations and maintenance purposes shall not exceed .75%,

except that if a single elementary district and a secondary
district having boundaries that are coterminous on the
effective date of this amendatory Act form a community unit
district as authorized under Section 11-6, the maximum rate for
operation and maintenance purposes for such district shall not
exceed 1.10% of the value as equalized or assessed by the
Department of Revenue; and in such district maintaining grades
1 through 12, funds may, subject to the provisions of Section
17-5.1 accumulate to not more than 5% of the equalized assessed
valuation of the district. No such accumulation shall ever be
transferred or used for any other purpose. If a majority of the
votes cast on the proposition is in favor thereof, the school
board may thereafter, until such authority is revoked in like
manner, levy annually a tax as authorized.
(b) Beginning on the effective date of this amendatory Act
of the 97th General Assembly, if a unit district is being
established from an elementary district or districts and a high
school district, pursuant to Article 11E of this Code, and the
combined rate of the elementary district or districts and the
high school district prior to the formation of the unit
district is greater than 0.75% for operations and maintenance
purposes, then the maximum rate for operations and maintenance
purposes for the unit district shall be the following:
(1) For the first year following formation of the new
unit district, the maximum rate shall equal the lesser of
the actual combined rate of the previous highest elementary

district rate and the high school district rate or 1.03%.
(2) For the second year after formation of the new unit
district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary
district rate and the high school district rate or 0.96%.
(3) For the third year after the formation of the new
unit district, the maximum rate shall equal the lesser of
the actual combined rate of the previous highest elementary
district rate and the high school district rate or 0.89%.
(4) For the fourth year after the formation of the new
unit district, the maximum rate shall equal the lesser of
the actual combined rate of the previous highest elementary
district rate and the high school district rate or 0.82%.
(5) For the fifth year after the formation of the new
unit district and thereafter, the maximum rate shall be no
greater than 0.75%.
(Source: P.A. 86-1334.)