105 ILCS 5/17-2.2a
2021 Illinois Compiled Statutes|Chapter 105 - SCHOOLS|105 ILCS 5/ - School Code.|Article 17 - Budgets--Tax Rates--Tax Warrants

 (from Ch. 122, par. 17-2.2a)Sec. 17-2.2a. Tax for special education programs.(a) The  school board of any district having a population of less than 500,000  inhabitants may, by proper resolution, levy an annual tax upon the value  as equalized or assessed by the Department of Revenue, for special  education purposes, including the purposes authorized by Section 10-22.31b as  follows:(1) districts maintaining only grades kindergarten     through 8, and prior to July 1, 1970, districts maintaining only grades 1 through 8, .02%;(2) districts maintaining only grades 9 through 12,     .02%;(3) districts maintaining only grades kindergarten     through 12, and prior to July 1, 1970, districts maintaining only grades 1 through 12, .04%.The revenue raised by such tax shall be used only for special education  purposes, including the construction and maintenance of special education  facilities.Upon proper resolution of the school board, the school district may  accumulate such funds for special education building purposes for a  period of 8 years.Buildings constructed under the provisions of this Section shall comply with  the building code authorized under Section 2-3.12.If it is no longer feasible or economical to utilize classroom facilities  constructed with revenues raised and accumulated by the tax for special  education building purposes, the district, or cooperative district by  unanimous consent, may with the approval of the regional superintendent  of schools and the State Superintendent of Education use such facilities  for regular school purposes.  The district or cooperative of districts  shall make comparable facilities available for special education  purposes at another attendance center which is in a more practical  location due to the proximity of the students served.(b) If the school board of any district that has levied the tax  authorized by this Section determines that the accumulated funds from  such tax and from the $1,000 State reimbursement per professional worker  received under Section 14-13.02 are no longer required for special  education building purposes, the board may by proper resolution transfer  such funds to any other fund to be used for any special education purposes  authorized by Article 14.  Such transfer shall not be made until after the  regional superintendent has certified to the State Superintendent of  Education that adequate housing provisions have been made for all children  with disabilities residing in the school district.(c) The tax rate limits specified in this Section may be increased to  .40% by districts maintaining only grades kindergarten through 8  or only  grades 9 through 12, and to .80% by districts maintaining grades  kindergarten through 12, upon the approval of a proposition to effect such  increase by a majority of the electors voting on such proposition at a  regular scheduled election.  The proposition may be initiated by resolution  of the school board and shall be certified by the secretary to the proper  election authorities for submission in accordance with the general election  law.  If at such election 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 the tax so authorized.(d) The tax rate limits specified in this Section may also be increased as provided in Section 17-2.2e. (Source: P.A. 99-908, eff. 12-16-16.)