2023 Illinois Compiled Statutes › Chapter 105 - SCHOOLS › 105 ILCS 5/ - School Code. › Article 17 - Budgets--Tax Rates--Tax Warrants

(105 ILCS 5/Art. 17 heading)
ARTICLE 17.  
		BUDGETS--TAX RATES--TAX WARRANTS
(105 ILCS 5/17-1) (from Ch. 122, par. 17-1)
Sec. 17-1. Annual budget. The board of education of each school
district under 500,000 inhabitants shall, within or before the first
quarter of each fiscal year, adopt and file with the State Board of Education an annual balanced budget which it deems
necessary to defray all necessary expenses and liabilities of the
district, and in such annual budget shall specify the objects and
purposes of each item and amount needed for each object or purpose.
The budget shall be entered upon a School District Budget form prepared
and provided by the State Board of Education and therein shall contain
a statement of the cash on hand at the
beginning of the fiscal year, an estimate of the cash expected to be
received during such fiscal year from all sources, an estimate of the
expenditures contemplated for such fiscal year, and a statement of the
estimated cash expected to be on hand at the end of such year.  The
estimate of taxes to be received may be based upon the amount of actual
cash receipts that may reasonably be expected by the district during
such fiscal year, estimated from the experience of the district in prior
years and with due regard for other circumstances that may substantially
affect such receipts.  Nothing in this Section shall be construed as
requiring any district to change or preventing any district from
changing from a cash basis of financing to a surplus or deficit basis of
financing; or as requiring any district to change or preventing any
district from changing its system of accounting. The budget shall conform to the requirements adopted by the State Board of Education pursuant to Section 2-3.28 of this Code.
To the extent that a school district's budget is not balanced, the district shall also adopt and file with the State Board of Education a deficit reduction plan to balance the district's budget within 3 years.  The deficit reduction plan must be filed at the same time as the budget, but the State Superintendent of Education may extend this deadline if the situation warrants.
If, as the result of an audit performed in compliance with Section 3-7 of this Code, the resulting Annual Financial Report required to be submitted pursuant to Section 3-15.1 of this Code reflects a deficit as defined for purposes of the preceding paragraph, then the district shall, within 30 days after acceptance of such audit report, submit a deficit reduction plan.
The board of education of each district shall fix a fiscal year
therefor.  If the beginning of the fiscal year of a district is
subsequent to the time that the tax levy due to be made in such
fiscal year shall be
made, then such annual budget shall be adopted prior to the time such
tax levy shall be made.
 The failure by a board of education of any district to adopt an annual
budget, or to comply in any respect with the provisions of this Section, shall
not affect the validity of any tax levy of the district otherwise in
conformity with the law.  With respect to taxes levied either before, on, or
after the effective date of this amendatory Act of the 91st General Assembly,
(i) a tax levy is made
for the fiscal year in which the levy is due to be made regardless of which
fiscal year the proceeds of the levy are expended or are intended to be
expended, and (ii) except as otherwise provided by law, a board of education's
adoption of
an annual budget in conformity with this Section is not a prerequisite to the
adoption of a valid tax levy and is not a limit on the amount of the levy.
Such budget shall be prepared in tentative form by some person or
persons designated by the board, and in such tentative form shall be
made conveniently available to public inspection for at least 30 days
prior to final action thereon.  At least 1 public hearing shall be held
as to such budget prior to final action thereon.  Notice of availability
for public inspection and of such public hearing shall be given by
publication in a newspaper published in such district, at least 30 days
prior to the time of such hearing.  If there is no newspaper published
in such district, notice of such public hearing shall be given by
posting notices thereof in 5 of the most public places in such district.
It shall be the duty of the secretary of such board to make such
tentative budget available to public inspection, and to arrange for such
public hearing.  The board may from time to time make transfers between
the various items in any fund not exceeding in the aggregate 10% of the
total of such fund as set forth in the budget. The board may from time
to time amend such budget by the same procedure as is herein provided
for its original adoption.
Beginning July 1, 1976, the board of education, or regional
superintendent, or governing board responsible for the administration of
a joint agreement shall, by September 1 of each
fiscal year thereafter, adopt an annual budget for the joint agreement
in the same manner and subject to the same requirements as are provided
in this Section.
The State Board of Education shall exercise powers and duties
relating to budgets as provided in Section 2-3.27 of this Code and shall require school districts to submit their annual budgets, deficit reduction plans, and other financial information, including revenue and expenditure reports and borrowing and interfund transfer plans, in such form and within the timelines designated by the State Board of Education.
By fiscal year 1982 all school districts shall use the Program Budget
Accounting System.
In the case of a school district receiving emergency State financial
assistance under Article 1B, the school board shall also be subject to the
requirements
established under Article 1B with respect to the annual budget.
(Source: P.A. 100-465, eff. 8-31-17.)
(105 ILCS 5/17-1.1)
Sec. 17-1.1. Shared service reporting and fiscal efficiency.
(a)  Annually, each school district shall complete a report developed by the State Board of Education, to accompany the annual financial report and to be published on the State Board of Education's Internet website, that summarizes district attempts to improve fiscal efficiency through shared services or outsourcing in the prior fiscal year.  The report must be primarily in checklist form and approximately one page in length.  It shall include, but shall not be limited to, the incidence of the following shared service options: insurance; employee benefits; transportation; personnel recruitment; shared personnel; technology services; energy purchasing; supply and equipment purchasing; food services; legal services; investment pools; special education cooperatives, vocational cooperatives, and other shared educational programs; curriculum planning; professional development; custodial services; maintenance services; grounds maintenance services; food services; grant writing; and science, technology, engineering, and mathematics (STEM) program offerings.  The report shall also include a list of potential shared services or outsourcing the district may consider or investigate for the next fiscal year and any anticipated barriers to implementation. This report must be approved by the school board at an open meeting that allows for public comment, and it shall be published on the Internet website of the school district, if any.
(b)  Based on data supplied by school districts through the annual financial report, regional superintendents of schools shall publish annually a regional report summarizing district attempts to improve fiscal efficiency through shared services or outsourcing within the educational service region.  This report shall include a list of all joint purchasing initiatives, joint agreements between districts, attempts to reduce or eliminate duplication of services and duplicative expenditures, and identification of any overlapping regional service delivery systems.
(c)  For school districts required to develop and submit to the State Board of Education a deficit reduction plan under Section 17-1 of this Code, the regional superintendent of schools and the school district shall jointly prepare a shared services and outsourcing plan that considers actions that may improve the district's fiscal efficiency and how future savings associated with shared services or outsourcing are to be utilized.
(Source: P.A. 102-1088, eff. 6-10-22.)
(105 ILCS 5/17-1.2)
Sec. 17-1.2. Post annual budget on web site. If a school district
has an Internet web site, the school district shall post its current annual
budget,
itemized by receipts and expenditures, on the district's Internet web site. The budget shall include information conforming to the rules adopted by the State Board of Education pursuant to Section 2-3.28 of this Code.
The school district shall notify the parents or guardians of its students
that the budget has been posted on the district's web site and what
the web site's address is.
(Source: P.A. 100-465, eff. 8-31-17.)
(105 ILCS 5/17-1.3)
Sec. 17-1.3. Disclosure of cash balance.  Notwithstanding any other provision of law, each school district shall disclose to the public, at the public hearing at which the district certifies its budget and levy for the taxable year, the cash reserve balance of all funds held by the district related to its operational levy and, if applicable, any obligations secured by those funds.
(Source: P.A. 102-895, eff. 5-23-22.)
(105 ILCS 5/17-1.5)
Sec. 17-1.5. Limitation of administrative costs.
(a) It is the purpose of this Section to establish limitations on the growth
of administrative expenditures in order to maximize the proportion of school
district resources available for the instructional program, building
maintenance, and safety services for the students of each district.
(b) Definitions.  For the purposes of this Section:
"Administrative expenditures" mean the annual expenditures of
school districts properly attributable to expenditure functions defined by the
rules of the State Board of Education as: 2320 (Executive Administration Services);
2330 (Special Area Administration Services); 2490 (Other Support Services -
School Administration); 2510 (Direction of Business Support Services); 2570
(Internal Services); and 2610 (Direction of Central
Support Services); provided, however, that "administrative expenditures" shall
not include early retirement or other pension system obligations required by
State law.
"School district" means all school districts having a population of less than
500,000.
(c) For the 1998-99 school year and each school year thereafter, each school
district shall undertake budgetary and expenditure control actions so that the
increase in administrative expenditures for that school year over the prior
school year does not exceed 5%.
School districts with administrative expenditures per pupil
in the 25th
percentile and below for all districts of the same type,
as defined by the State Board of Education,
may waive the limitation imposed under this Section for any year following a
public hearing and with the
affirmative vote of at least two-thirds of the members of the school board of
the
district. Any district waiving the limitation shall notify the State Board
within 45 days of such action.
(d) School districts shall file with the State Board of Education by
November 15, 1998 and
by each November 15th thereafter a one-page report that lists
(i) the actual
administrative expenditures for
the
prior year from the district's audited Annual Financial Report, and (ii) the
projected administrative expenditures for the current year from the budget adopted by the school board
pursuant to Section 17-1 of this Code.
If a school district that is ineligible to waive the limitation imposed by
subsection (c) of this Section by board action exceeds the limitation
solely because of circumstances beyond
the control of the district and the district has exhausted all available and
reasonable remedies to comply with the limitation, the district may request a
waiver pursuant to Section 2-3.25g.  The waiver application shall specify the
amount,
nature, and reason for the relief requested, as well as all remedies the
district has exhausted to comply with the limitation.
 Any emergency relief so requested shall apply only to the specific
school year for which the request is made.  The State Board of Education shall
analyze all such waivers submitted and shall recommend that the General
Assembly disapprove any such waiver requested that is not due solely to
circumstances beyond the control of the district and for which the district has
not exhausted all available and reasonable remedies to comply with the
limitation.  The State Superintendent shall have
no authority to impose any sanctions pursuant to this Section for any
expenditures for which a waiver has been requested until such waiver has been
reviewed by the General Assembly.
If the report and information required
under this
subsection (d) are not provided by the school district in a timely
manner, or are subsequently determined by
the State Superintendent of Education
to be incomplete or inaccurate, the State Superintendent shall notify the
district in writing of reporting deficiencies.  The school district shall,
within 60 days of the notice, address the reporting deficiencies identified.
(e) If the State Superintendent determines that a school district has failed
to comply with the administrative expenditure limitation imposed in subsection
(c) of this Section,
the
State Superintendent shall notify the district of the violation and direct the
district to undertake corrective action to bring the district's budget into
compliance with the administrative expenditure limitation.  The district shall,
within 60 days of the notice, provide adequate assurance to the State
Superintendent that appropriate corrective actions have been or will be taken.
If the district fails to provide adequate assurance or fails to undertake the
necessary corrective actions, the State Superintendent may impose progressive
sanctions against the district that may culminate in withholding
all
subsequent payments of general State aid due the district under Section
18-8.05 of
this Code or evidence-based funding due the district under Section 18-8.15 of this Code
until the assurance is provided or the corrective actions taken.
(f) The State Superintendent shall publish a list each year of the school
districts that violate the limitation imposed by subsection (c) of this
Section and a list of the districts that waive the limitation by board
action as provided in subsection (c) of this Section.
(Source: P.A. 100-465, eff. 8-31-17.)
(105 ILCS 5/17-1.10)
Sec. 17-1.10. Operational funds expenditure report and reserve reduction plan.
(a) In the 2024-2025 school year and in each subsequent school year, the school board of any school district that does not receive federal impact aid funding shall calculate the combined, annual average expenditures of its operational funds for the previous 3 fiscal years, as reported in the school district's most recently audited annual financial reports. Operational funds shall include the district's educational, transportation, and operations and maintenance funds. The school board shall annually present a written report covering the annual average expenditures of its operational funds for the previous 3 fiscal years at a board meeting.
(b) With respect to a school district to which subsection (a) applies, if the school district's combined cash reserve balance of its operational funds, as most recently reported by the district pursuant to Section 17-1.3 of this Code, exceeds 2.5 times the annual average expenditures of its operational funds for the previous 3 fiscal years, the school board shall adopt and file with the State Board of Education by December 31 a written operational funds reserve reduction plan to reduce, within 3 years, the district's combined cash reserve balance of its operational funds to an amount at or below 2.5 times the annual average expenditures of its operational funds for the previous 3 fiscal years. The State Board shall post any operational funds reserve reduction plans received on the State Board's Internet website.
(Source: P.A. 103-394, eff. 7-28-23.)
(105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
Sec. 17-2. Tax levies; purposes; rates. Except as otherwise provided in
Articles 12 and 13 of this Act, and except as provided in Section 17-2.2e of this Act, the following maximum rates shall apply to all
taxes levied after August 10, 1965, in districts having a population of less
than 500,000 inhabitants, including those districts organized under Article 11
of the School Code. The school board of any district having a population of
less than 500,000 inhabitants may levy a tax annually, at not to exceed the
maximum rates and for the specified purposes, upon all the taxable property of
the district at the value, as equalized or assessed by the Department of
Revenue as follows:
(1) districts maintaining only grades 1 through 8,     .92% for educational purposes and .25% for operations and maintenance purposes;
(2) districts maintaining only grades 9 through 12,     .92% for educational purposes and .25% for operations and maintenance purposes;
(3) districts maintaining grades 1 through 12, 1.63%     for the 1985-86 school year, 1.68% for the 1986-87 school year, 1.75% for the 1987-88 school year and 1.84% for the 1988-89 school year and thereafter for educational purposes and .405% for the 1989-90 school year, .435% for the 1990-91 school year, .465% for the 1991-92 school year, and .50% for the 1992-93 school year and thereafter for operations and maintenance purposes;
(4) all districts, 0.75% for capital improvement     purposes (which is in addition to the levy for operations and maintenance purposes), which tax is to be levied, accumulated for not more than 6 years, and spent for capital improvement purposes (including but not limited to the construction of a new school building or buildings or the purchase of school grounds on which any new school building is to be constructed or located, or both) only in accordance with Section 17-2.3 of this Act;
(5) districts maintaining only grades 1 through 8,     .12% for transportation purposes, provided that districts maintaining only grades kindergarten through 8 which have an enrollment of at least 2600 students may levy, subject to Section 17-2.2, at not to exceed a maximum rate of .20% for transportation purposes for any school year in which the number of students requiring transportation in the district exceeds by at least 2% the number of students requiring transportation in the district during the preceding school year, as verified in the district's claim for pupil transportation and reimbursement and as certified by the State Board of Education to the county clerk of the county in which such district is located not later than November 15 following the submission of such claim; districts maintaining only grades 9 through 12, .12% for transportation purposes; and districts maintaining grades 1 through 12, .14% for the 1985-86 school year, .16% for the 1986-87 school year, .18% for the 1987-88 school year and .20% for the 1988-89 school year and thereafter, for transportation purposes;
(6) districts providing summer classes, .15% for     educational purposes, subject to Section 17-2.1 of this Act.
Whenever any special charter school district operating grades 1
through 12, has organized or shall organize under the general school
law, the district so organized may continue to levy taxes at not to
exceed the rate at which taxes were last actually extended by the
special charter district, except that if such rate at which taxes were
last actually extended by such special charter district was less than
the maximum rate for districts maintaining grades 1 through 12
authorized under this Section, such special charter district
nevertheless may levy taxes at a rate not to exceed the maximum rate for
districts maintaining grades 1 through 12 authorized under this Section,
and except that if any such district maintains only grades 1 through 8,
the board may levy, for educational purposes, at a rate not to exceed
the maximum rate for elementary districts authorized under this Section.
Maximum rates before or after established in excess of those
prescribed shall not be affected by the amendatory Act of 1965.
(Source: P.A. 99-908, eff. 12-16-16.)
(105 ILCS 5/17-2.1) (from Ch. 122, par. 17-2.1)
Sec. 17-2.1. 
		Tax for summer school purposes. 
		The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
authorize an annual tax, as prescribed in Section 17-2, for summer
school educational purposes to be submitted to the voters of such
district at a regular scheduled election.
If a majority of the votes cast on the proposition is in
favor thereof, the school board may thereafter levy the tax as
authorized.
(Source: P.A. 81-1489.)
(105 ILCS 5/17-2.2) (from Ch. 122, par. 17-2.2)
Sec. 17-2.2. 
		Back door referendum. 
		Whenever any school district first levies a tax at a rate within the
limit prescribed by paragraph (3) of Section 17-2 but in excess of the
maximum permissible on July 9, 1957, or within the limit prescribed by
paragraph (1) or (2) of Section 17-2 but in excess of the maximum
permissible on June 30, 1965, or whenever after August 3, 1989 any school
district maintaining only grades kindergarten through 8 first levies a tax
for transportation purposes for any school year which is within the limit
prescribed for that school year by paragraph (5) of Section 17-2 but in
excess of the maximum authorized to be levied for such purposes for the
1988-89 school year, or whenever after August 3, 1989 any school district
first levies a tax for operations and maintenance purposes for any school
year which is within the limit prescribed for that
school year by paragraph (3) of Section 17-2 but in excess of the maximum
authorized to be levied for such purposes for the immediately
preceding school year, the district shall cause to be published such
resolution in at least one or more newspapers published in the district,
within 10 days after such levy is made.  The publication of the resolution
shall include a notice of (1) the specific number of voters required to
sign a petition requesting that the question of the adoption of the tax
levy be submitted to the voters of the district; (2) the time in which the
petition must be filed; and (3) the date of the prospective referendum.
The district Secretary shall provide a petition form to any individual
requesting one.  Any taxpayer in such district may, within 30 days after
such levy is made, file with the Secretary of the board of education a
petition signed by the voters of the district equal to 10% or more of the
registered voters of the district requesting the submission to a referendum
of the following proposition:
"Shall school district No..... be authorized to levy a tax for
(state purposes) in excess of.... but not to exceed.... as authorized
in Section 17-2 of the School Code?" The secretary of the board of education
shall certify the proposition to the proper election authorities for submission
to the electorate at a regular scheduled election in accordance with the
general election law.
If a majority of the voters voting on the proposition vote in favor
thereof, such increased tax shall thereafter be authorized; if a
majority of the vote is against such proposition, the previous maximum
rate authorized shall remain in effect until changed by law.
(Source: P.A. 86-128; 86-134; 86-1028; 86-1334; 87-767.)
(105 ILCS 5/17-2.2a) (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.)
(105 ILCS 5/17-2.2b)
Sec. 17-2.2b. (Repealed).
(Source: P.A. 87-767. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-2.2c) (from Ch. 122, par. 17-2.2c)
Sec. 17-2.2c. 
Tax for leasing educational facilities or computer technology
or both, and for temporary relocation expense purposes.  The school board of
any district, by proper resolution, may levy an annual tax, in
addition to any other taxes and not subject to the limitations specified
elsewhere in this Article, not to exceed .05% upon the value of the taxable
property as equalized or assessed by the Department of Revenue, for the purpose
of leasing educational facilities or computer technology or both, and, in order
to repay the State all moneys distributed to it for temporary relocation
expenses of the district, may levy an annual tax not to exceed .05% upon the
value of the taxable property as equalized or assessed by the Department of
Revenue for a period not to exceed 7 years for the purpose of providing for the
repayment of moneys distributed for temporary relocation expenses of the school
district pursuant to Section 2-3.77.
The tax rate limit specified by this Section with respect to an annual
tax levied for the purpose of leasing educational facilities or computer
technology or both may be
increased to .10% upon the approval of a proposition to effect such
increase by a majority of the electors voting on that proposition at a
regular scheduled election.  Such 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.
The tax rate limit specified in this Section may also be increased as provided in Section 17-2.2e.
The district is authorized to pledge any tax levied pursuant to this
Section for the purpose of leasing educational facilities or computer
technology or both to secure the payment of any lease, lease-purchase
agreement, or installment purchase agreement entered into by the district for
such purpose.
For the purposes of this Section, "leasing of educational facilities or
computer technology or both" includes any payment with respect to a lease,
lease-purchase agreement, or installment purchase agreement to acquire or use
buildings, rooms, grounds, and appurtenances to be used by the district for the
use of schools or for school administration purposes and all
equipment, fixtures, renovations, and improvements to existing facilities of
the district necessary to accommodate computers, as well as computer hardware
and software.
Any school district may abolish or abate its fund for leasing educational
facilities or computer technology or both and for temporary relocation
expense purposes upon the adoption
of a resolution so providing and upon a determination by the school board that
the moneys in the fund are no longer needed for leasing educational facilities
or computer technology or both or for temporary relocation expense
purposes.  The resolution shall direct the
transfer of any balance in the fund to another school district fund or funds
immediately upon the resolution taking effect.  Thereafter, any outstanding
taxes of the school district levied pursuant to this Section shall be
collected and paid into the fund or funds as directed by the school board.
Nothing in this Section shall prevent a school district that has abolished or
abated the fund from again creating a fund for leasing educational facilities
and for temporary relocation expense purposes in the manner provided in this
Section.
(Source: P.A. 99-908, eff. 12-16-16.)
(105 ILCS 5/17-2.2d)
Sec. 17-2.2d. Special taxing and bonding for temporary relocation expense and emergency replacement purposes.
(a)  In addition to any other taxes and notwithstanding any limitation imposed by the Property Tax Extension Limitation Law or any other limitations specified in this Code or any other law, the school board of any district subject to this Code that meets the criteria specified in subsection (c) of this Section, may, by proper resolution, levy an annual tax not to exceed 0.05% upon the value of the taxable property as equalized or assessed by the Department of Revenue for a period not to exceed 7 years for the purpose of providing for the repayment of moneys paid to the district for temporary relocation expenses of the district pursuant to Section 2-3.77 of this Code.
(b)  The school board of any district that meets the criteria specified in subsection (c) of this Section may repair, reconstruct, or replace a condemned building without seeking referendum approval for the repair, reconstruction, or replacement.
(c)  In order for this Section to apply, the school district must (i) be located in a county subject to the Property Tax Extension Limitation Law and (ii) have had a school building condemned within 10 years after the building's initial occupancy.
(d)  Notwithstanding any limitation imposed by the Property Tax Extension Limitation Law or any other limitations specified in this Code or any other law, the school board of any district that meets the criteria specified in subsection (c) of this Section, may, by proper resolution, issue bonds, without referendum, in an amount sufficient to finance the total cost of repair, reconstruction, or replacement of the condemned building, including the costs of providing for the payment of any obligations heretofore or hereafter entered into for such purposes.  Any premium and all interest earnings on the proceeds of the bonds so issued shall be used for the purposes for which the bonds were issued. The proceeds of any bonds issued under this Section shall be deposited and accounted for separately within the district's site and construction/capital improvements fund. The recording officer of the board shall file in the office of the county clerk of each county in which a portion of the district is situated a certified copy of the resolution providing for the issuance of the bonds and levy of a tax without limit as to rate or amount to pay the bonds. Bonds issued under this Section and any bonds issued to refund those bonds are not subject to any debt limitation imposed by this Code or any other law.
(e)  The school board, as an express condition to receiving a temporary relocation loan under Section 2-3.77 of this Code, must agree to levy the tax provided in this Section at the maximum rate permitted and to pay to the State of Illinois for deposit into the Temporary Relocation Expenses Revolving Grant Fund (i) all proceeds of the tax attributable to the first year and succeeding years for which the tax is levied after moneys appropriated for purposes of Section 2-3.77 have been distributed to the school district and (ii) all insurance proceeds that become payable to the district under those provisions of any contract or policy of insurance that provide reimbursement for or other coverage against loss with respect to any temporary relocation expenses of the district or proceeds of any legal judgment or settlement regarding the temporary relocation expenses incurred by the district, provided that the aggregate of any tax and insurance or other proceeds paid by the district to the State pursuant to this subsection (e) shall not exceed in amount the moneys distributed to the district pursuant to Section 2-3.77 as a loan or grant.
(f)  If bonds under this Section have been issued by the school district and the purposes for which the bonds have been issued are accomplished and paid for in full and there remain funds on hand from the proceeds of the bonds or interest earnings or premiums, then the school board, by resolution, shall transfer those excess funds to the district's bond and interest fund for the purpose of abating taxes to pay debt service on the bonds or for defeasance of the debt or both.
(g)  If the school district receives a construction grant under the School Construction Law or any other law and the purposes for which the grant was issued are accomplished and paid for in full and there remains funds on hand from the grant or interest earnings thereon, then the excess funds shall be paid to the State of Illinois for deposit into the School Construction Fund or other State fund from which the construction grant was paid.
(h)  All insurance proceeds that become payable to the school district under those provisions of a contract or policy of insurance that provide reimbursement for or other coverage against losses other than with respect to any temporary relocation expenses of the district or proceeds of any legal judgment or settlement regarding the repair, reconstruction, or replacement of the condemned building shall be applied to the repair, reconstruction, or replacement.  If the project is completed and, therefore, all costs have been paid for in full and there remain funds on hand, including any interest earnings thereon, from the insurance coverage, legal judgment, or settlement, then a portion of those excess funds equal to the State's share of the construction cost of the project shall be paid to the State of Illinois for deposit into the School Construction Fund or other State fund from which the construction grant was paid, and the remainder of the excess funds shall be transferred to the district's bond and interest fund for the purpose of abating taxes to pay debt service on the bonds or for defeasance of the debt or both.  If no debt service remains to be paid, then the excess may be transferred to whichever fund that, as determined by the school board, is most in need of the funds.
(Source: P.A. 93-690, eff. 7-1-04; 94-690, eff. 11-2-05.)
(105 ILCS 5/17-2.2e)
Sec. 17-2.2e. Maximum tax rates.  Notwithstanding any other provision of law, beginning in levy year 2016, a school district that contains a federal military installation and is eligible to receive impact aid under Section 8003(b) of the federal Elementary and Secondary Education
Act or any successor program may, subject to the restrictions set forth in this Section, levy taxes for any of the following purposes at a rate that exceeds the maximum rate set forth in Section 17-2, Section 17-2.2a, or Section 17-2.2c, as applicable:
(1) for educational purposes;
(2) for operations and maintenance purposes;
(3) for special education programs;
(4) for leasing educational facilities or computer     technology or both; or
(5) for transportation purposes.
If the school district levies a tax for any of the purposes set forth in items (1) through (5) that exceeds the maximum rate set forth for that purpose, it shall first adopt an ordinance setting forth the preliminary tax rates  for all purposes for the taxable year and submit those extensions and rates to the county clerk. The tax rates  for items (1) through (5), as provided in that ordinance, may not exceed the maximum rates for those purposes set forth in Section 17-2, Section 17-2.2a, or Section 17-2.2c.  Upon receiving the tax levy confirmation with the extensions and rates from the county clerk, the district may, at a public hearing, adopt an ordinance adjusting those preliminary tax rates. Notice of the public hearing shall be provided in the form and manner set forth in Sections 18-75 and 18-80 of the Property Tax Code not more than 14 days nor less than 7 days prior to the date of the public hearing. The adjusted tax rates for items (1) through (5) may exceed the maximum rates, provided that the adjusted aggregate tax rate for all purposes may not exceed the aggregate tax rate for all purposes set forth in the ordinance setting forth the preliminary tax rates.
(Source: P.A. 99-908, eff. 12-16-16.)
(105 ILCS 5/17-2.3) (from Ch. 122, par. 17-2.3)
Sec. 17-2.3. 
		Capital improvement purposes; referendum. 
		The school board of
any district desiring to levy and accumulate for not more than 6 years the
capital improvements purposes tax provided for in paragraph (4) of Section 17-2
of this Act shall pass a resolution for the levy of said tax, and in such
resolution shall describe the capital improvements for which the tax is to be
levied and the funds derived therefrom are to be spent. As used in this Section
and in paragraph (4) of Section 17-2, capital improvements include but are not
limited to the construction of a new school building or buildings or the
purchase of school grounds on which any new school building is to be
constructed or located, or both.  The resolution shall cause the proposition
for the levy of the tax provided for in paragraph (4) of Section 17-2 of this
Act to be certified to the proper election authorities for submission to the
electors of the district at a regular scheduled election in accordance with the
general election law.  The proposition shall generally describe the capital
improvements for which the tax is to be levied and the funds derived therefrom
are to be spent.
If the proposition is approved by a majority of the electors voting
thereon, the school district may thereafter levy such capital improvement
purposes tax and accumulate funds for not more than 6 years for the capital
improvements described in the resolution and on the ballot. Such school
district shall also invest such accumulated funds until spent for the capital
improvements described in the resolution and on the ballot in accordance with
the provisions of the Public Funds Investment Act.
Any proceeds derived from a capital improvements tax or the accumulation of
monies for capital improvements described in the resolution and on the ballot
shall be accounted for separately within the Site and Construction/Capital
Improvement Fund.
(Source: P.A. 87-984; 87-1023; 88-45.)
(105 ILCS 5/17-2.4) (from Ch. 122, par. 17-2.4)
Sec. 17-2.4. 
		Tax for area vocational education building programs. 
		The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, levy an annual tax of not
more than .05% upon the value as equalized or assessed by the Department
of Revenue for such purpose, and may accumulate such
tax for not more than 5 years, for area vocational education building
purposes, including the purposes authorized by Section 10-22.31b of this
Act, upon condition that there are not sufficient funds available in the
operations and maintenance fund of the district to pay the
cost thereof. Such tax shall not be levied without prior approval of the
State Superintendent of Education and prior approval by a majority of
the electors voting upon the proposition at an
election, the proposition
having been certified by the secretary of the school board to the proper
election authorities for submission to the electorate in accordance with
the general election law.
When the school boards of two or more districts enter into a joint
agreement for an area vocational education building program under
Section 10-22.31b their agreement may provide, or may be amended to
provide, that the question of the levy of the tax authorized by this
Section shall be certified to the proper election authorities, for submission
to the voters of all of the participating
districts in accordance with the general election law, in the same election
and that the approval of that levy by a
majority of the electors voting upon the proposition in the area
comprised of the participating districts, considered as a whole, shall
be deemed to authorize that levy in each participating district without
regard to the passage or failure of the proposition in any district
considered separately. However, the school board of any district may
withdraw from the joint agreement by reason of the failure of the
electors of that district to approve the proposed levy.
(Source: P.A. 86-970.)
(105 ILCS 5/17-2.5) (from Ch. 122, par. 17-2.5)
Sec. 17-2.5. Tax for tort immunity. The school board of any district
may by proper resolution levy an annual tax upon the value of the taxable
property within its territory as equalized or assessed by the Department of
Revenue at a rate that will produce a sum sufficient (i) to pay the cost of
settlements or judgments under Section 9-102 of the Local Governmental and
Governmental Employees Tort Immunity Act, (ii) to pay the cost of settlements or judgments under the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980 and the Environmental Protection Act, but only until December 31, 2010, (iii) to
pay the costs of protecting itself or its employees against liability,
property damage or loss, including all costs and reserves of being a member
of an insurance pool, under Section 9-103 of the Local Governmental and Governmental Employees Tort Immunity Act, (iv) to pay the costs of
and principal and interest on bonds issued under Section 9-105 of the Local Governmental and Governmental Employees Tort Immunity
						
Act,
(v) to pay tort judgments or settlements under Section 9-104 of the Local Governmental and Governmental Employees Tort Immunity Act to
the extent necessary to discharge such obligations, and (vi) to pay the cost of
risk care management programs in accordance with Section 9-107 of the Local Governmental and Governmental Employees Tort Immunity
						
Act.
(Source: P.A. 95-244, eff. 8-17-07.)
(105 ILCS 5/17-2.6)
Sec. 17-2.6. (Repealed).
(Source: P.A. 86-668. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-2.11) (from Ch. 122, par. 17-2.11)
Sec. 17-2.11. School board power to levy a tax or to borrow money and
issue bonds for fire prevention, safety, energy conservation,
accessibility, school security, and specified repair purposes.
(a) Whenever, as a
result of any lawful order of any agency,
other than a school board, having authority to enforce any school building code
applicable to any facility that houses students, or any law or regulation for
the protection and safety of the environment, pursuant to the Environmental
Protection Act, any school district having a population of less than 500,000
inhabitants is required to alter or reconstruct any school building or
permanent, fixed equipment; the district may, by proper resolution, levy a tax for the purpose of making such alteration or reconstruction, based on a survey report by an architect or engineer licensed in this State, upon all of the taxable property of the district at the value as assessed by the Department of Revenue and at a rate not to exceed 0.05% per year for a period sufficient to finance such alteration or reconstruction, upon the following conditions:
(1) When there are not sufficient funds available in     the operations and maintenance fund of the school district, the school facility occupation tax fund of the district, or the fire prevention and safety fund of the district, as determined by the district on the basis of rules adopted by the State Board of Education, to make such alteration or reconstruction or to purchase and install such permanent, fixed equipment so ordered or determined as necessary. Appropriate school district records must be made available to the State Superintendent of Education, upon request, to confirm this insufficiency.
(2) When a certified estimate of an architect or     engineer licensed in this State stating the estimated amount necessary to make the alteration or reconstruction or to purchase and install the equipment so ordered has been secured by the school district, and the estimate has been approved by the regional superintendent of schools having jurisdiction over the district and the State Superintendent of Education.  Approval must not be granted for any work that has already started without the prior express authorization of the State Superintendent of Education. If the estimate is not approved or is denied approval by the regional superintendent of schools within 3 months after the date on which it is submitted to him or her, the school board of the district may submit the estimate directly to the State Superintendent of Education for approval or denial.
In the case of an emergency situation, where the estimated cost to effectuate emergency repairs is less than the amount specified in Section 10-20.21 of this Code, the school district may proceed with such repairs prior to approval by the State Superintendent of Education, but shall comply with the provisions of subdivision (2) of this subsection (a) as soon thereafter as may be as well as Section 10-20.21 of this Code. If the estimated cost to effectuate emergency repairs is greater than the amount specified in Section 10-20.21 of this Code, then the school district shall proceed in conformity with Section 10-20.21 of this Code and with rules established by the State Board of Education to address such situations. The rules adopted by the State Board of Education to deal with these situations shall stipulate that emergency situations must be expedited and given priority consideration. For purposes of this paragraph, an emergency is a situation that presents an imminent and continuing threat to the health and safety of students or other occupants of a facility, requires complete or partial evacuation of a building or part of a building, or consumes one or more of the 5 emergency days built into the adopted calendar of the school or schools or would otherwise be expected to cause such school or schools to fall short of the minimum school calendar requirements.
(b)  Whenever any such district determines that
it is necessary for energy conservation purposes that any school building
or permanent, fixed equipment should be altered or reconstructed and
that such alterations or reconstruction will be made with funds not necessary
for the completion of approved and recommended projects contained in any safety
survey report or amendments thereto authorized by Section 2-3.12 of this Act; the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
(c)  Whenever
 any such district determines that it is necessary for accessibility purposes and to comply with the school building
code that any
school building or equipment should be altered or reconstructed and that such
alterations or reconstruction will be made with
funds not necessary for the completion of approved and recommended projects
contained in any safety survey report or amendments thereto authorized under
Section 2-3.12 of this Act, the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
(d) Whenever any such district determines that it is
necessary for school
security purposes and the related protection and safety of pupils and school
personnel that any school building or property should be altered or
reconstructed or that security systems and equipment (including but not limited
to intercom, early detection and warning, access control and television
monitoring systems) should be purchased and installed, and that such
alterations, reconstruction or purchase and installation of equipment will be
made with funds not necessary for the completion of approved and recommended
projects contained in any safety survey report or amendment thereto authorized
by Section 2-3.12 of this Act and will deter and prevent unauthorized entry or
activities upon school property by unknown or dangerous persons, assure early
detection and advance warning of any such actual or attempted unauthorized
entry or activities and help assure the continued safety of pupils and school
staff if any such unauthorized entry or activity is attempted or occurs;
the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
If such a school district determines that it is necessary for school security purposes and the related protection and safety of pupils and school staff to hire a school resource officer or that personnel costs for school counselors, mental health experts, or school resource officers are necessary and the district determines that it does not need funds for any of the other purposes set forth in this Section, then the district may levy a tax or issue bonds as provided in subsection (a).
(e)  If a school district does not need funds for other fire prevention and
safety projects, including the completion of approved and recommended projects
contained in any safety survey report or amendments thereto authorized by
Section 2-3.12 of this Act, and it is determined after a public hearing (which
is preceded by at least one published notice (i) occurring at least 7 days
prior to the hearing in a newspaper of general circulation within the school
district and (ii) setting forth the time, date, place, and general subject
matter of the hearing) that there is a
substantial, immediate, and otherwise unavoidable threat to the health, safety,
or welfare of pupils due to disrepair of school sidewalks, playgrounds, parking
lots, or school bus turnarounds and repairs must be made; then the district may levy a tax or issue bonds as provided in subsection (a) of this Section.
(f) For purposes of this Section a school district may replace a school
building or build additions to replace portions of a building when it is
determined that the effectuation of the recommendations for the existing
building will cost more than the replacement costs.  Such determination shall
be based on a comparison of estimated costs made by an architect or engineer
licensed in the State of Illinois.  The new building or addition shall be
equivalent in area (square feet) and comparable in purpose and grades served
and may be on the same site or another site.  Such replacement may only be done
upon order of the regional superintendent of schools and the approval of the
State Superintendent of Education.
(g) The filing of a certified copy of the resolution levying the tax when
accompanied by the certificates of the regional superintendent of schools and
State Superintendent of Education shall be the authority of the county clerk to
extend such tax.
(h) The county clerk of the county in which any school district levying a
tax under the authority of this Section is located, in reducing raised
levies, shall not consider any such tax as a part of the general levy
for school purposes and shall not include the same in the limitation of
any other tax rate which may be extended.
Such tax shall be levied and collected in like manner as all other
taxes of school districts, subject to the provisions contained in this Section.
(i) The tax rate limit specified in this Section may be increased to .10%
upon the approval of a proposition to effect such increase by a majority
of the electors voting on that proposition at a regular scheduled election.
Such 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.
(j) When taxes are levied by any school district for fire prevention,
safety, energy conservation, and school security purposes as specified in this
Section, and the purposes for which the taxes have been
levied are accomplished and paid in full, and there remain funds on hand in
the Fire Prevention and Safety Fund from the proceeds of the taxes levied,
including interest earnings thereon, the school board by resolution shall use
such excess and other board restricted funds, excluding bond proceeds and
earnings from such proceeds, as follows:
(1) for other authorized fire prevention, safety,     energy conservation, required safety inspections, school security purposes, sampling for lead in drinking water in schools, and for repair and mitigation due to lead levels in the drinking water supply; or
(2) for transfer to the Operations and Maintenance     Fund for the purpose of abating an equal amount of operations and maintenance purposes taxes.Notwithstanding subdivision (2) of this subsection (j) and subsection (k) of this Section, through June 30, 2021, the school board
may, by proper resolution following a public hearing set by the
school board or the president of the school board (that is
preceded (i) by at least one published notice over the name of
the clerk or secretary of the board, occurring at least 7 days
and not more than 30 days prior to the hearing, in a newspaper
of general circulation within the school district and (ii) by
posted notice over the name of the clerk or secretary of the
board, at least 48 hours before the hearing, at the principal
office of the school board or at the building where the hearing
is to be held if a principal office does not exist, with both
notices setting forth the time, date, place, and subject matter
of the hearing), transfer surplus life safety taxes and interest earnings thereon to the Operations and Maintenance Fund for building repair work.
(k)  If any transfer is made to the Operation and Maintenance
Fund, the secretary of the school board shall within 30 days notify
the county clerk of the amount of that transfer and direct the clerk to
abate the taxes to be extended for the purposes of operations and
maintenance authorized under Section 17-2 of this Act by an amount equal
to such transfer.
(l) If the proceeds from the tax levy authorized by this
Section are insufficient to complete the work approved under this
Section, the school board is authorized to sell bonds without referendum
under the provisions of this Section in an amount that, when added to the
proceeds of the tax levy authorized by this Section, will allow completion
of the approved work.
(m) Any bonds issued pursuant to this Section shall bear interest at a rate not to exceed the maximum rate
authorized by law at the time of the making of the contract, shall mature
within 20 years from date, and shall be signed by the president of the school
board and the treasurer of the school district.
(n) In order to authorize and issue such bonds, the school board shall adopt
a resolution fixing the amount of bonds, the date thereof, the maturities
thereof, rates of interest thereof, place of payment and denomination,
which shall be in denominations of not less than $100 and not more than
$5,000, and provide for the levy and collection of a direct annual tax upon
all the taxable property in the school district sufficient to pay the
principal and interest on such bonds to maturity.  Upon the filing in the
office of the county clerk of the county in which the school district is
located of a certified copy of the resolution, it is the duty of the
county clerk to extend the tax therefor in addition to and in excess of all
other taxes heretofore or hereafter authorized to be
levied by such school district.
(o) After the time such bonds are issued as provided for by this Section, if
additional alterations or reconstructions are required to be made because
of surveys conducted by an architect or engineer licensed in the State of
Illinois, the district may levy a tax at a rate not to exceed .05% per year
upon all the taxable property of the district or issue additional bonds,
whichever action shall be the most feasible.
(p) This Section is cumulative and constitutes complete authority for the
issuance of bonds as provided in this Section notwithstanding any other
statute or law to the contrary.
(q) With respect to instruments for the payment of money issued under this
Section either before, on, or after the effective date of Public Act 86-004
(June 6, 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 not invalid because of any provision of this Act that
may appear to be or to have been more restrictive than those Acts.
(r) When the purposes for which the bonds are issued have been accomplished
and paid for in full and there remain funds on hand from the proceeds of
the bond sale and interest earnings therefrom, the board shall, by
resolution, use such excess funds in accordance with the provisions of
Section 10-22.14 of this Act.
(s) Whenever any tax is levied or bonds issued for fire prevention, safety,
energy conservation, and school security purposes, such proceeds shall be
deposited and accounted for separately within the Fire Prevention and Safety
Fund.
(Source: P.A. 100-465, eff. 8-31-17; 101-455, eff. 8-23-19; 101-643, eff. 6-18-20.)
(105 ILCS 5/17-2.11b)
Sec. 17-2.11b. (Repealed).
(Source: P.A. 90-566, eff. 1-2-98. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-2.11c)
Sec. 17-2.11c. Validation; St. Joseph Ogden Community High School District 305.    If, prior  to  the effective date of this amendatory Act of  the 96th General Assembly,  St. Joseph Ogden Community High  School  District 305 has levied and  the  county  clerk  has extended taxes  for  the purposes described in Section 17-2.11 of this Code without the certificates of the regional  superintendent  of  schools and  the  State  Superintendent of Education required by Section 17-2.11, then the tax levies and extensions and  the  expenditures by  the  school  district  of the extended amounts are hereby validated for all purposes to  the  same  extent  as  if  the district  had received and filed the necessary certifications prior to the tax levies and extensions and had  expended  the funds in full compliance with Section 17-2.11.
(Source: P.A. 96-258, eff. 8-11-09.)
(105 ILCS 5/17-2A) (from Ch. 122, par. 17-2A)
Sec. 17-2A. Interfund transfers.
(a) The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution following a public hearing
set by the school board or the president of the school board
(that is preceded (i) by at least one published notice over the name of
the clerk
or secretary of the board, occurring at least 7 days and not more than 30
days
prior to the hearing, in a newspaper of general circulation within the
school
district and (ii) by posted notice over the name of the clerk or secretary of
the board, at least 48 hours before the hearing, at the principal office of the
school board or at the building where the hearing is to be held if a principal
office does not exist, with both notices setting forth the time, date, place,
and subject matter of the
hearing), transfer money from (1) the Educational Fund to the Operations
and
Maintenance Fund or the Transportation Fund, (2) the Operations and
Maintenance Fund to the Educational Fund or the Transportation Fund, (3) the
Transportation Fund to the Educational Fund or the Operations and Maintenance
Fund, or (4) the Tort Immunity Fund to the Operations and Maintenance Fund of said
district,
provided that, except during the period from July 1, 2003 through June 30, 2024, such transfer is made solely for the purpose of meeting one-time,
non-recurring expenses.  Except during the period from July 1, 2003 through
June 30, 2026 and except as otherwise provided in subsection (b) of this Section, any other permanent interfund transfers authorized
by any provision or judicial interpretation of this Code for which the
transferee fund is not precisely and specifically set forth in the provision of
this Code authorizing such transfer shall be made to the fund of the school
district most in need of the funds being transferred, as determined by
resolution of the school board.
(b) (Blank).
(c) Notwithstanding subsection (a) of this Section or any other provision of this Code to the contrary, the school board of any school district (i) that is subject to the Property Tax Extension Limitation Law, (ii) that is an elementary district servicing students in grades K through 8, (iii) whose territory is in one county, (iv) that is eligible for Section 7002 Federal Impact Aid, and (v) that has no more than $81,000 in funds remaining from refinancing bonds that were refinanced a minimum of 5 years prior to January 20, 2017 (the effective date of Public Act 99-926) may make a one-time transfer of the funds remaining from the refinancing bonds to the Operations and Maintenance Fund of the district by proper resolution following a public hearing set by the school board or the president of the school board, with notice as provided in subsection (a) of this Section, so long as the district meets the qualifications set forth in this subsection (c) on January 20, 2017 (the effective date of Public Act 99-926).
(d) Notwithstanding subsection (a) of this Section or any other provision of this Code to the contrary, the school board of any school district (i) that is subject to the Property Tax Extension Limitation Law, (ii) that is a community unit school district servicing students in grades K through 12, (iii) whose territory is in one county, (iv) that owns property designated by the United States as a Superfund site pursuant to the federal Comprehensive Environmental Response, Compensation and Liability Act of 1980 (42 U.S.C. 9601 et seq.), and (v) that has an excess accumulation of funds in its bond fund, including funds accumulated prior to July 1, 2000, may make a one-time transfer of those excess funds accumulated prior to July 1, 2000 to the Operations and Maintenance Fund of the district by proper resolution following a public hearing set by the school board or the president of the school board, with notice as provided in subsection (a) of this Section, so long as the district meets the qualifications set forth in this subsection (d) on August 4, 2017 (the effective date of Public Act 100-32).
(Source: P.A. 101-643, eff. 6-18-20; 102-671, eff. 11-30-21; 102-895, eff. 5-23-22.)
(105 ILCS 5/17-2B) (from Ch. 122, par. 17-2B)
Sec. 17-2B. 
		
		Transfer from operations and maintenance fund to educational
fund.  In counties having a population in excess of 600,000 and less than
2,000,000 inhabitants, the school board of an elementary school district
maintaining only grades kindergarten through 8 and having an enrollment of
less than 800 students may, by proper resolution, cause a proposition to
transfer moneys accumulated in its operations and maintenance fund to its
educational fund to be submitted to the voters of the school district at a
regular scheduled election held in accordance with Article 9 and the
general election law of the State; provided, however, that no such
resolution, referendum or transfer shall be adopted, held or approved
pursuant to this Section unless at the time such resolution is adopted by
the school board:  (i) the school district has no bonded indebtedness
outstanding, has in excess of $1,000,000 accumulated in its operations and
maintenance fund and has in each of the 16 years preceding adoption of the
resolution levied taxes for both educational purposes and for operations
and maintenance purposes at the maximum rates from time to time
permitted by law to be levied by such district; and (ii) the voters of the
district have not at any time previously by referendum approved or refused
to approve the transfer of any moneys from the operations and
maintenance fund to the educational purposes fund.
If a majority of the votes cast on the proposition at a referendum
authorized by this Section is in favor of the proposition, the school board
may thereafter transfer the moneys from the operations and maintenance fund
to the educational fund as approved by the voters of the school district.
(Source: P.A. 86-225; 86-970; 86-1028; 86-1334.)
(105 ILCS 5/17-2C)
Sec. 17-2C. (Repealed).
(Source: P.A. 91-357, eff. 7-29-99.  Repealed by P.A. 94-234, eff. 7-1-06.)
(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. 97-1022, eff. 1-1-13.)
(105 ILCS 5/17-3.1)
Sec. 17-3.1. (Repealed).
(Source: P.A. 81-1489. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-3.2) (from Ch. 122, par. 17-3.2)
Sec. 17-3.2. 
		Additional or supplemental budget. 
		Whenever the voters of a school district have voted in favor of an
increase in the annual tax rate for educational or operations and
maintenance purposes or both at an election held after the adoption of the
annual school budget for any fiscal year, the board may adopt or pass
during that fiscal year an additional or supplemental budget under the sole
authority of this Section by a vote of a majority of the full membership of
the board, any other provision of this Article to the contrary
notwithstanding, in and by which such additional or supplemental budget the
board shall appropriate such additional sums of money as it may find
necessary to defray expenses and liabilities of that district to be
incurred for educational or operations and maintenance purposes
or both of the district during that fiscal year, but not in excess of the
additional funds estimated to be available by virtue of such voted increase
in the annual tax rate for educational or operations and
maintenance purposes or both. Such additional or supplemental budget shall
be regarded as an amendment of the annual school budget for the fiscal year
in which it is adopted, and the board may levy the additional tax for
educational or operations and maintenance purposes or both to
equal the amount of the additional sums of money appropriated in that
additional or supplemental budget, immediately.
(Source: P.A. 86-1334.)
(105 ILCS 5/17-3.3)
Sec. 17-3.3. (Repealed).
(Source: P.A. 77-504. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-3.4) (from Ch. 122, par. 17-3.4)
Sec. 17-3.4. 
		Form of ballot and notice. 
		Except as otherwise provided
under subsection (d) of Section 17-6.1, whenever any proposition to
authorize or to levy an annual tax, or to increase the annual rate of tax
levied by any school district, for any school purpose is submitted to the
voters of such district at any election, each required notice or other
publication of the election or referendum and the form of ballot shall
contain, in addition to any other matters required by law:
(a) the geographic or other common name of the school district by
which that district is commonly known and referred to, as well as the
number of the district;
(b) the maximum rate at which such tax may be levied if the
proposition is approved;
(c) the total dollar amount of the most recently approved annual
budget of the school district, what the total dollar amount of that annual
budget would be if increased by the amount of additional tax which may be
levied if the proposition is approved, and what would be the percentage of
increase in the total dollar amount of the most recently approved annual
budget of the school district if such total dollar amount were increased by
the amount of additional tax which may be levied if the proposition is
approved; and
(d) if the proposition is to increase the annual rate of an existing
tax levied by the school district, then in addition to the matters set
forth in (a), (b) and (c) above, the annual rate at which such existing tax
currently is levied and the percentage of increase between the maximum
rate at which such tax may be levied if the proposition is approved and the
annual rate at which such tax currently is levied.
(Source: P.A. 86-579; 86-1318.)
(105 ILCS 5/17-3.5)
Sec. 17-3.5.  Maximum-authorized district educational purposes tax rate. If, at any election held prior to March 19, 2004, the voters of a school district having a population of less than 500,000 inhabitants approved the proposition to increase the educational purposes tax rate of the district and the proposition to increase the rate set forth as the existing maximum-authorized educational purposes tax rate of the district the tax rate most recently extended for educational purposes, then, for the purposes of this Code and the Property Tax Code, the maximum-authorized educational purposes tax rate of the district shall be calculated as follows:
(1) for the first tax year affected by the results of     the referendum, the district's tax rates shall be calculated based upon the rates set forth in the proposition; and
(2) for each tax year thereafter, the district's     maximum-authorized educational purposes tax rate approved at the referendum shall be equal to the sum of the district's maximum-authorized educational purposes tax rate immediately preceding the referendum plus the difference between the rates set forth in the proposition submitted to the voters of the district at the referendum.
Within 10 days after the effective date of this amendatory Act of the 93rd General Assembly, the school board of any school district affected by this subsection (a) may, notwithstanding the requirements of any other law to the contrary, amend its certificate of tax levy for any year for which its equalized assessed valuation has not yet been certified by the county clerk.  The amended certificate of tax levy shall be filed with the county clerk within the 10-day period after the effective date of this amendatory Act of the 93rd General Assembly.
(Source: P.A. 93-1059, eff. 12-8-04.)
(105 ILCS 5/17-3.6)
Sec. 17-3.6. Educational purposes tax rate for school districts subject to Property Tax Extension Limitation Law.  Notwithstanding the provisions, requirements, or limitations of this Code or any other law, any tax levied for educational purposes by a school district subject to the Property Tax Extension Limitation Law for the 2016 levy year or any subsequent levy year may be extended at a rate exceeding the rate established for educational purposes by referendum or this Code, provided that the rate does not cause the school district to exceed the limiting rate applicable to the school district under the Property Tax Extension Limitation Law for that levy year.
(Source: P.A. 100-465, eff. 8-31-17.)
(105 ILCS 5/17-3A)
Sec. 17-3A. 
		
		Apportionment; tax objections; court decisions; adjustments of
levies and refunds to tax objectors.  Notwithstanding any other provision of
this Code, if a court, in any tax objection based on the apportionment of an
overlapping taxing district under Section 18-155 of the Property Tax Code, for
any year prior to the year of the effective date of this amendatory Act of the
92nd General Assembly, enters a final judgment that there was an over extension
or under extension of taxes for an overlapping taxing district based on the
apportionment under Section 18-155 of the Property Tax Code for the year for
which the objection was filed, the county clerks of each county in which there
was an under extension of a levy of a school district shall proportionately
increase the levy of that school district by an amount specified in the court
order in that county in the subsequent year or in any subsequent year following
the final judgment of the court.  The increase in the levy of the school
district, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers.  Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by this Code or the Property Tax
Code.  The funds collected pursuant to a levy increase authorized by this
Section and Section 18-155 of the Property Tax Code shall be delivered to the
county collector of each county in which there was an over extension for
distribution to the tax objectors in accordance with the court order.
(Source: P.A. 92-377, eff. 8-16-01.)
(105 ILCS 5/17-4) (from Ch. 122, par. 17-4)
Sec. 17-4. 
		Increase tax rate for transportation. 
		The school board of 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 transportation purposes to be submitted
to the voters of such district at a regular scheduled election.  The board
shall certify the proposition to the proper election  authority 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.
(Source: P.A. 82-461.)
(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. 97-1022, eff. 1-1-13.)
(105 ILCS 5/17-5.1) (from Ch. 122, par. 17-5.1)
Sec. 17-5.1. 
		
		Referendum for accumulation of operations and
maintenance funds. No tax for operations and maintenance purposes and the
purchase of school grounds as provided in Section 11-9 and no tax for
operations and maintenance purposes as provided in Section 17-5 shall be
levied at a rate sufficient to accumulate funds nor shall funds for such
purposes be accumulated as authorized in said sections until the board of
education or school board has by resolution ordered the submission of the
proposition of accumulating funds for such purpose to the electors of
the district at a regular scheduled election and the proposition has
been approved by a majority of the electors voting thereon. The board
shall certify the proposition to the proper election authorities for
submission in accordance with the general election law.
If a majority of the electors voting upon the proposition vote in
favor thereof, the board of education or school board may accumulate
funds for operations and maintenance purposes and the purchase
of school grounds or for operations and maintenance purposes
and may annually levy a tax for such purposes in excess of current
requirements but subject to the tax rate limitations for such purposes
provided by law.
(Source: P.A. 86-970; 86-1334.)
(105 ILCS 5/17-6.1) (from Ch. 122, par. 17-6.1)
Sec. 17-6.1. 
		
		Educational purposes and operations, building and
maintenance purposes concurrent equal increase and decrease in maximum
authorized tax rate.
(a) The school board of any school district having a population of less
than 500,000 inhabitants may, by proper resolution, cause to be submitted
to the voters of the school district at a regular scheduled election the
proposition of whether the maximum authorized annual tax rate for either
educational purposes or operations, building and maintenance purposes may
be increased with an equal corresponding tax rate decrease being effected
in the maximum authorized tax rate for the other fund.
(b) The proposition shall be in substantially the following form:
Shall the maximum authorized annual tax rate for     ....... purposes of School District Number ...., ........ County, Illinois (commonly known as .......) be increased from ....% to ....% and the maximum authorized annual tax rate for ....... purposes be decreased concurrently from ....% to ....%?
(c) The rate amount of the proposed tax rate decrease must be the same
as the rate amount of the proposed tax rate increase.  No maximum tax rate
secured hereunder may exceed the maximum rate specified for the particular
fund in Section 17-3 and 17-5.
(d) The requirements of Section 17-3.4 shall not apply to the
proposition provided for in this Section.
(e) If at the election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter annually levy the
taxes as authorized.
(Source: P.A. 86-1318.)
(105 ILCS 5/17-7) (from Ch. 122, par. 17-7)
Sec. 17-7. 
		Payments from tax levied. 
		Any sum expended or obligations incurred
for the improvement, maintenance, repair or benefit of school buildings and
property, including the cost of interior decorating and the installation,
improvement, repair, replacement and maintenance of building fixtures, for the
rental of buildings and property for school purposes, or for the payment of all
premiums for insurance upon school buildings and school building fixtures or
for the purchase or equipment to be used in the school lunch program shall be
paid from the tax levied for operations and maintenance purposes and the
purchase of school grounds. The board may provide by resolution that the
payment of all salaries of janitors, engineers or other custodial employees and
all costs of fuel, lights, gas, water, telephone service, and custodial
supplies and equipment or the cost of a professional survey of the conditions
of school buildings as provided in Section 2-3.12, or any one or more of the
preceding items shall be paid from the tax levied for operations and
maintenance purposes and the purchase of school grounds in which event such
salaries or specified costs, or both, shall be so paid until the next fiscal
year after the repeal of such resolution. Expenditures for all purposes not
specified in Sections 17-7 or 17-8 or other provisions of this Act shall be
made from the educational fund.
(Source: P.A. 86-1334; 87-984.)
(105 ILCS 5/17-8) (from Ch. 122, par. 17-8)
Sec. 17-8. 
		Transportation costs paid from transportation fund. 
		Any transportation operating costs incurred for transporting pupils to
and from school and school sponsored activities and the costs of acquiring
equipment shall be paid from a transportation fund to consist of moneys
received from any tax levy for such purpose, state reimbursement for
transportation, except as provided in Section 29-5, all funds received
from other districts for transporting pupils and any charges for
transportation services rendered to individuals or auxiliary enterprises
of the school.
For the purpose of this Act "transportation operating cost" shall
include all costs of transportation except interest and rental of building
facilities.
(Source: P.A. 85-581.)
(105 ILCS 5/17-8.01)
Sec. 17-8.01. (Repealed).
(Source: P.A. 82-622. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-9) (from Ch. 122, par. 17-9)
Sec. 17-9. 
		Extension of taxes by county clerk-Separate tax for payment of bonds.
When the county clerk determines the amount of taxes to be extended upon
all the taxable property in any school district having a population of less
than 500,000 inhabitants, he shall determine from the certified copies of
bond resolutions filed in his office the amount necessary to pay the
maturing principal of and interest on any bonds of the district and shall
extend a separate tax sufficient to pay all principal and interest thereon
which matures prior to the first delinquent date of taxes to be realized
from the next succeeding tax extension or all interest and sinking fund
requirements for the payment of principal which must be extended prior to
said date. The separate tax shall be extended without limitation as to rate
or amount. No deduction shall be made in the rate which may be extended for
educational or operations, building and maintenance purposes by reason of
any rate extended for payment of principal or interest of bonds, except as
provided in this section, nor by reason of any tax required to be extended
pursuant to the exercise of the power conferred in Section 10-22.12.
(Source: P.A. 77-2744.)
(105 ILCS 5/17-9.01)
Sec. 17-9.01. (Repealed).
(Source: P.A. 86-1334. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-9.02)
Sec. 17-9.02. Supplemental tax levy for Ford Heights School District 169.
(a) Notwithstanding any other provisions of this Article and in addition to the methods provided by other Sections of this Article for increasing the rate of tax levied for any school purpose, Ford Heights School District 169 may levy a supplemental tax for the 2006, 2007, and 2008 taxable years.
(b) The supplemental tax authorized by this Section is levied upon all the taxable property of the school district at its value as equalized or assessed by the Department of Revenue for each of the years in which the levy is made. The supplemental tax is in addition to all other taxes that the district may levy for any school purpose for the years in which the levy is made.
(c)  For each year that it is levied, the supplemental tax must be levied at a rate not exceeding that which, when applied to the equalized assessed value of all taxable property in the district for that year in which the levy is made, is sufficient to yield that amount of tax revenue that is equal to $1,067,000 for a total of $3,201,000 for all taxable years that the tax is levied.
(d) The supplemental tax authorized by this Section must be levied by proper resolution of the school board and without referendum. A certified copy of the resolution levying the supplemental tax, signed by the president and clerk or secretary of the school board, must be filed in the office of the county clerk, and it is, then, the duty of the county clerk to extend the supplemental tax. The supplemental tax must be extended and collected in like manner as all other taxes of the school district, but the supplemental tax must be separately identified by the collectors.
(e) Ford Heights School District 169 may use the proceeds from the supplemental tax for any purpose for which the district is authorized to make expenditures.
(Source: P.A. 94-1078, eff. 1-9-07.)
(105 ILCS 5/17-10) (from Ch. 122, par. 17-10)
Sec. 17-10. 
		
		Certificate of last ascertained equalized value-Tax books-Notice to
school treasurers.
The county clerk shall furnish the school board of any school district,
upon request, a certificate showing the last ascertained full, fair cash
value of the taxable property of the district.
When a school district lies partly in two or more counties, the county
clerk of each county in which any part of such district lies shall furnish,
upon request, to the school board of the district, a certificate showing
the last ascertained full, fair cash value of the taxable property in that
part of the district lying in such county.
When making out the tax books for the collector, the county clerk shall
compute each taxable person's tax in each school district upon the total
amount of taxable property for that year, located in such district, whether
belonging to residents or non-residents, upon the valuation produced by the
equalization and assessment of property by the county board of review, and
all property originally assessed by the Department of Revenue. Such
computation shall be made so as to realize the amount of money required to
be raised in such district, as shown in the certificate of tax levy, made
out by the governing body of such district, and filed with the county clerk
as required by this Act. The county clerk shall cause each person's tax, so
computed, to be set upon the tax book to be delivered to the collector for
that year, in a separate column against each taxpayer's name, or parcel of
taxable property, as it appears in the collector's books, to be collected
in the same manner, and at the same time, and by the same person, as State
and county taxes are collected. He shall number the school districts on the
maps in his office to correspond with the numbers of districts as returned
to him by the county superintendent of schools, and in making up the tax
books to be delivered to the collector of taxes, the county clerk shall
copy therein the number of the school districts set opposite each person's
assessment of personal property by the assessor making the assessment of
such person, and shall extend the school tax on each person's assessment of
personal property. The computation of each person's tax and the extension
made by the clerk shall be final and conclusive. The rate shall be uniform,
and shall not exceed that required by the amount certified by the school
board. The county clerk, before delivering the tax book to the collector,
shall make and send by mail to each school treasurer of the county a
certificate of the amount due his district or districts from the tax so
extended and placed on the tax books.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
Sec. 17-11. Certificate of tax levy.
(a) The school board of each district, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code,
shall ascertain, as near as practicable, annually, how much money must be
raised by special tax for transportation purposes if any and for
educational and for operations and maintenance purposes for the
next ensuing year.  In school districts with a population of less than
500,000, these amounts shall be certified and returned to each county clerk
on or before the last Tuesday in December, annually.  The
certificate shall be signed by the president and clerk or secretary, and
may be in the following form:
CERTIFICATE OF TAX LEVY
We hereby certify that we require the sum of ...... dollars, to be levied
as a special tax for transportation purposes and the sum of ...... dollars
to be levied as a special tax for educational purposes, and the sum ......
dollars to be levied as a special tax for operations and maintenance
purposes, and the sum of ...... to be levied as a special tax for a working
cash fund, on the equalized assessed value of the taxable property of our
district, for the year (insert year).
Signed on (insert date).
A ........... B ............., President
C ........... D............., Clerk (Secretary)
Dist. No. .........., ............ County
(b) A failure by the school board to file the certificate with the county
clerk in the time required shall not vitiate the assessment.
(c)  A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code shall file a certificate of tax levy as otherwise provided by this Section, except that such certificate shall be certified and returned to each county clerk on or before the first Tuesday in November annually.  If, for whatever reason, the district fails to certify and return the certificate of tax levy to each county clerk on or before the first Tuesday in November annually, then the Financial Oversight Panel for such school district shall proceed to adopt, certify, and return a certificate of tax levy for such school district to each county clerk on or before the last Tuesday in December annually.
(Source: P.A. 97-429, eff. 8-16-11.)
(105 ILCS 5/17-11.1) (from Ch. 122, par. 17-11.1)
Sec. 17-11.1. 
		Amended Tax Certificate. 
		When a school board has authority
to levy taxes at
the maximum permissive tax rate allowed by law or the maximum tax
rate allowed by voter approved referendum and, after the
certificate
of tax levy has been filed, a change in the assessed valuation resulting
from the application of the equalization multiplier by the Department of
Revenue causes the school district's
tax extensions to be less than the maximum permissive tax rate allowed
by law or the maximum tax rate allowed by voter approved referendum, the school
board may, within 20 days of such change, amend the certificate of tax levy
to provide for
the maximum amount of tax extensions provided by the permissive tax
rate or by the voter approved referendum, as limited by the Property Tax
Extension Limitation Law.
(Source: P.A. 91-850, eff. 6-22-00.)
(105 ILCS 5/17-11.2)
Sec. 17-11.2. (Repealed).
(Source: P.A. 92-855, eff. 12-6-02. Repealed by P.A. 102-894, eff. 5-20-22.)
(105 ILCS 5/17-12) (from Ch. 122, par. 17-12)
Sec. 17-12. 
		Districts in two or more counties. 
		When a district lies partly in two or more counties the school board
shall ascertain, as near as practicable, the amount to be raised by
special tax for educational and operations and maintenance
purposes and shall prepare a certificate for each county in which the
district lies and shall deliver one of such certificates to each of the
county clerks of the counties in which a part of the district is
situated. On the first Monday following the delivery of the certificate, or
as soon thereafter as may be practicable, each county clerk shall ascertain
the total equalized valuation of all the taxable property in that part of
the district as lies in his county, and certify the amount thereof to the
county clerk of each of the other counties in which any part of the
district lies. From  the aggregate of such equalized valuation and from the
certificate of the amount so required to be levied, such clerk shall
ascertain the rate per cent required to produce in the district the amount
of such levy, and at that rate shall extend the special tax to be levied
for educational and operations and maintenance purposes in that part of the
district lying in his respective county.
(Source: P.A. 86-1334.)
(105 ILCS 5/17-13)
Sec. 17-13. (Repealed).
(Source: Laws 1961, p. 31. Repealed by P.A. 94-1105, eff. 6-1-07.)
(105 ILCS 5/17-14) (from Ch. 122, par. 17-14)
Sec. 17-14. 
		Payments by collector to treasurer-Statement of uncollected taxes.
Within 30 days after the delinquent date for the payment of any tax or
installment thereof and after the delivery of the tax books containing the
computation and levy of the taxes, or as soon thereafter as the school
treasurer shall present the certificate of the amount of the tax and make a
demand therefor, the collector shall pay to the treasurer the full amount
of the tax certified by the county clerk, or if any part remains
uncollected, the collector shall, in addition to the amount collected,
deliver to the treasurer a statement of the amount of uncollected taxes for
his district or districts, taking his receipt therefor, which receipt shall
be evidence in favor of the collector as against the treasurer.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/17-15) (from Ch. 122, par. 17-15)
Sec. 17-15. 
		Failure of collector to pay.
If any collector fails to pay the taxes or any part thereof, the school
treasurer or other authorized person may proceed against him and his
sureties in a civil action upon his official bond in any court of competent
jurisdiction. The collector so in default shall pay 12% of the amount due
to be assessed as damages, which shall be included in the judgment rendered
against him. If he can show that any part of the taxes could not be
collected by law, he shall not be liable for such taxes until he has
collected, or may be able to collect them.
(Source: Laws 1961, p. 31.)
(105 ILCS 5/17-16) (from Ch. 122, par. 17-16)
Sec. 17-16. 
		Tax anticipation warrants. 
		When there is no money in the
treasury of any school district having a population of 500,000 or less
inhabitants, whether governed by either or both the general school laws or any
special charter, to defray the necessary expenses of the district, including
amounts necessary to pay maturing principal and interest of bonds, the school
board may issue warrants, or may provide a fund to meet the expenses by issuing
and disposing of warrants, drawn against and in anticipation of any taxes
levied for the payment of the necessary expenses of the district, either for
transportation, educational or for all operations and maintenance purposes, or
for payments to the Illinois Municipal Retirement Fund, or for the payment of
maturing principal and interest of bonds, or for fire prevention, safety,
energy conservation and school security purposes, as the case may be, to the
extent of 85% of the total amount of the tax so levied. The warrants shall show
upon their face that they are payable in the numerical order of their issuance
solely from such taxes when collected, and shall be received by any collector
of taxes in payment of the taxes against which they are issued, and such taxes
shall be set apart and held for their payment.
Every warrant shall bear interest, payable only out of the taxes
against which it is drawn, at a rate not exceeding the maximum rate authorized
by the Bond Authorization Act, as amended at the time of the making of the
contract, if issued before July 1, 1971 and if issued thereafter at the
rate of not to exceed the maximum rate authorized by the Bond Authorization
Act, as amended at the time of the making of the contract, from the date of
its issuance until paid or until notice shall be given by publication in a
newspaper or otherwise that the money for its payment is available and that
it will be paid on presentation, unless a lower rate of interest is
specified therein, in which case the interest shall be computed and paid at
the lower rate.
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 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. 86-4; 86-1334; 87-984.)
(105 ILCS 5/17-17)
Sec. 17-17. School board establishment of lines of credit.
(a) In lieu of issuing tax anticipation warrants in
accordance with Section 17-16 of this Code, the school board of a
school district having a population of 500,000 or less inhabitants may
issue notes, bonds, or other obligations (and in connection
with that issuance, establish a line of credit with a bank or other financial institution)
in an amount not to exceed 85% of the amount of property
taxes most recently levied for educational, operations and maintenance, transportation, or other tax levy 
purposes or any combination thereof. Moneys thus borrowed shall be applied to the purposes
for which the tax or any combination of the taxes may be levied and no other purpose. All moneys so
borrowed shall be repaid exclusively from property tax
revenues within 60 days after the property tax revenues have been
received by the board.
(a-5) In lieu of issuing notes or certificates in accordance with the provisions of the Revenue Anticipation Act or Section 18-18 of this Code, the school board of a school district having a population of 500,000 or less inhabitants may anticipate revenues due in the current fiscal year or expected to be due in the next subsequent fiscal year and issue notes, bonds, or other obligations (and in connection with that issuance, establish a line of credit with a bank or other financial institution) in an amount not to exceed the following:
(1) if anticipating revenues due in the current     fiscal year, 85% of the amount or amounts of the revenues due in the current fiscal year as certified by the State Superintendent of Education or other official in a position to provide assurances as to the amounts; and
(2) if anticipating revenues expected to be due in     the next subsequent fiscal year, 50% of the amount or amounts of the revenues due in the current fiscal year as certified by the State Superintendent of Education or other official in a position to provide assurances as to the amounts.
All moneys so borrowed shall be repaid exclusively from the anticipated revenues within 60 days after the revenues have been received.
(b) Borrowing authorized under subsections (a) and (a-5) of this
Section shall bear interest at a rate not to exceed the
maximum rate authorized by the Bond Authorization Act, from
the date of issuance until paid.
(c) Prior to borrowing or establishing a line
of credit under this Section, the board shall authorize, by resolution,
the borrowing or line of credit. The resolution
shall set forth facts demonstrating the need for the
borrowing or line of credit, state the amount to be borrowed,
establish a maximum interest rate limit not to exceed that
set forth in subsection (b) of this Section, and provide a
date by which the borrowed funds shall be repaid. The
resolution shall direct the relevant officials to make arrangements to
set apart and hold the taxes or other revenue, as received,
that will be used to repay the borrowing. In addition, the
resolution may authorize the relevant officials to make
partial repayments of the borrowing as the taxes or other revenues become
available and may contain any other terms, restrictions, or
limitations not inconsistent with the provisions of this
Section.
(Source: P.A. 96-19, eff. 6-26-09.)
(105 ILCS 5/17-18)
Sec. 17-18. Establishment of lines of credit by other educational entities.
(a) In lieu of borrowing in accordance with the provisions of Section 18-20 of this Code, an entity, such as a special education cooperative or other such joint agreement or an intergovernmental agreement, may anticipate revenues due in the current fiscal year or expected to be due in the next subsequent fiscal year and issue notes or other obligations (and in connection with that issuance, establish a line of credit with a bank or other financial institution) in an amount not to exceed the following:
(1) if anticipating revenues due in the current     fiscal year, 85% of the amount or amounts of State categorical or grant payments due in the current fiscal year as certified by the State Superintendent of Education or other official in a position to provide assurances as to the amounts; and
(2) if anticipating revenues expected to be due in     the next subsequent fiscal year, 50% of the amount or amounts  of State categorical or grant payments due in the current fiscal year as certified by the State Superintendent of Education or other official in a position to provide assurances as to the amounts.
All moneys so borrowed shall be repaid exclusively from such anticipated revenues within 60 days after the revenues have been received.
(b) Borrowing authorized under subsection (a) of this Section shall bear interest at a rate not to exceed the maximum rate authorized by the Bond Authorization Act, from the date of issuance until paid.
(c) Prior to borrowing or establishing a line of credit under this Section, the regional superintendent of schools or governing board, as the case may be, shall authorize, by executive order or resolution, the borrowing or line of credit. The executive order or resolution shall set forth facts demonstrating the need for the borrowing or line of credit, state the amount to be borrowed, establish a maximum interest rate limit not to exceed that set forth in subsection (b) of this Section, and provide a date by which the borrowed funds shall be repaid. The executive order or resolution shall direct the relevant officials to make arrangements to set apart and hold the revenue, as received, that will be used to repay the borrowing. In addition, the executive order or resolution may authorize the relevant officials to make partial repayments of the borrowing as the revenues become available and may contain any other terms, restrictions, or limitations not inconsistent with the provisions of this Section.
(Source: P.A. 96-19, eff. 6-26-09.)
(105 ILCS 5/17-19)
Sec. 17-19. Establishment of lines of credit by regional superintendents.
(a) In lieu of borrowing in accordance with the provisions of Section 18-20 of this Code, a regional superintendent of schools, in his or her official capacity as regional superintendent of schools, may anticipate revenues due in the current fiscal year or expected to be due in the next subsequent fiscal year and issue notes or other obligations (and in connection with that issuance, establish a line of credit with a bank or other financial institution) in an amount not to exceed the following:
(1) if anticipating revenues due in the current     fiscal year, 85% of the amount or amounts of State categorical or grant payments due in the current fiscal year as certified by the State Superintendent of Education or other official in a position to provide assurances as to the amounts; and
(2) if anticipating revenues expected to be due in     the next subsequent fiscal year, 50% of the amount or amounts of State categorical or grant payments due in the current fiscal year as certified by the State Superintendent of Education or other official in a position to provide assurances as to the amounts.
All moneys so borrowed shall be repaid exclusively from such anticipated revenues within 60 days after the revenues have been received.
(b) Borrowing authorized under subsection (a) of this Section shall bear interest at a rate not to exceed the maximum rate authorized by the Bond Authorization Act, from the date of issuance until paid.
(c) Prior to borrowing or establishing a line of credit under this Section, the regional superintendent of schools, in his or her official capacity as regional superintendent of schools, shall authorize, by executive order or resolution, the borrowing or line of credit. The executive order or resolution shall set forth facts demonstrating the need for the borrowing or line of credit, state the amount to be borrowed, establish a maximum interest rate limit not to exceed that set forth in subsection (b) of this Section, and provide a date by which the borrowed funds shall be repaid. The executive order or resolution shall direct the relevant officials to make arrangements to set apart and hold the revenue, as received, that will be used to repay the borrowing. In addition, the executive order or  resolution may authorize the relevant officials to make partial repayments of the borrowing as the revenues become available and may contain any other terms, restrictions, or limitations not inconsistent with the provisions of this Section.
(Source: P.A. 96-19, eff. 6-26-09.)