Illinois Property Tax Rate and Levy Manual

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1 State of Illinois Pat Quinn, Governor Illinois Department of Revenue Brian Hamer, Director December 2013 Illinois Property Tax Rate and Levy Manual i

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3 2012 Illinois Property Tax Rate and Levy Manual Illinois Department of Revenue Taxpayer Services Bureau iii

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5 Introduction The purpose of the Property Tax Rate and Levy Manual is to help local officials realize available sources of revenue which may be used to finance their respective unit of government s services. The manual is designed to serve as an information tool for local officials. Provisions of the manual should not be enacted without the advice of legal counsel. This manual is compiled by the Illinois Department of Revenue to serve as a guide for all non-home rule units of government in Illinois. All tax rates are in conformance with the Illinois Compiled Statutes 2006 State Bar Association Edition. Not included are provisions for tax levies available only to the Chicago Park District, Chicago School District, Metropolitan Water Reclamation District of Greater Chicago and the Cook County Forest Preserve District. Certain levies generally available to special districts are listed on Page 27 and are not repeated in the section pertaining to the particular types of districts. Limitations on some tax rates may be increased or decreased locally under the referendum provisions of the Property Tax Code, 35 ILCS 200/ If this applies to a particular tax rate, the statutes cited for that tax authority will state this. Users can refer to the Illinois Compiled Statutes through the Illinois General Assembly s web site at ilga.gov. Home rule municipalities and home rule counties are not bound by the rate limitations and requirements contained in this manual. Disclaimer This document is provided solely as an informational resource for Illinois state and local officials and its use in any other manner is strictly prohibited by the Illinois Department of Revenue. This document should not be cited as an official or authoritative source. The accuracy of any specific provision is not assured, and you are urged to consult official documents or contact your legal counsel for further assistance. Be aware that subsequent changes constitutional provisions, federal and state statutes and regulations, administrative hearings and judicial decisions, agency interpretations and policies, and attorney general opinions might affect the content, constitutionality, interpretation, and validity of the statutory and regulatory provisions in this document and your course of action in fulfilling your public duties. Note: Periodic updating will be provided by the department as statutory and regulatory changes are enacted into law. All questions should be directed to the department s Taxpayer Services Bureau. tax.illinois.gov v

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7 Table of Contents Counties (non-home rule)...1 Educational Districts Educational Districts- General...9 Community College Districts...10 School Districts (fewer than 500,000 inhabitants)..12 School Finance Authorities - Limited Taxing Authority...17 Municipalities (non-home rule)...18 Special Districts Special Districts- General...27 Airport Authorities Cemetery Maintenance Districts Civic Centers Peoria Civic Center Authority...28 Springfield Metropolitan Exposition and Auditorium Authority...28 Conservation Districts County Historical Museum District County Water Commission...29 Fire Protection Districts...30 Forest Preserve Districts...30 Hospital Districts Mass Transit Districts...32 Mosquito Abatement Districts Multi-Township Assessment Districts...32 Museum Districts...32 Park Districts (fewer than 500,000 inhabitants)...33 Port Districts Alexander-Cairo Port District...35 Havana Regional Port District...35 Heart of Illinois Regional Port District...35 Illinois International Port District...35 Illinois Valley Regional Port District...35 Jackson-Union Counties Regional Port District...35 Joliet Regional Port District...36 Kaskaskia Regional Port District...36 Massac-Metropolis Port District...36 Mid-America Intermodal Authority Port District Mt. Carmel Regional Port District...36 Seneca Regional Port District...37 Shawneetown Regional Port District...37 Southwest Regional Port District...37 Tri-City Regional Port District...37 Waukegan Port District White County Port District...38 Public Health Districts...38 Public Library Districts...38 Public Water Districts...38 Rescue Squad Districts...39 River Conservancy Districts...39 Road Districts...39 vii

8 Table of Contents Sanitary Districts...41 Sanitary District Act of North Shore Sanitary District (Act of 1911)...41 Sanitary District Act of Sanitary District Act of Sanitary District Metro-East Act of Soil and Water Conservation Sub-Districts (Watershed)...43 Solid Waste Disposal Districts Street Lighting Districts...44 Surface Water Protection Districts...44 Tuberculosis Sanitarium Districts...44 Water Authorities Water Service Districts...45 Special Districts Limited Taxing Authority Civic Centers, Various Exposition and Auditorium Authorities...46 Aurora Metropolitan Exposition, Auditorium and Office Building Authority...46 Bloomington Civic Center Authority Decatur Metropolitan Exposition, Auditorium and Office Building Authority...46 DuPage County Metropolitan Exposition, Auditorium and Office Building Authority...46 Elgin County Metropolitan Exposition, Auditorium and Office Building Authority...46 Exhibition Council Illinois International Convention Center Authority...47 Illinois Quad City Civic Center Authority Jo Daviess County Civic Center Authority Lake County Metropolitan Exposition and Auditorium Authority...47 Matteson Metropolitan Civic Center Authority...47 Metropolitan Exposition, Auditorium and Office Building Authorities...47 Oak Park Civic Center Authority...47 Orland Park Metropolitan Exposition, Auditorium and Office Building Authority...47 Pekin Civic Center Authority...48 Rockford Metropolitan Exposition, Auditorium and Office Building Authority...48 Sterling Metropolitan Exposition, Auditorium and Office Building Authority...48 Vermilion County Metropolitan Exposition, Auditorium and Office Building Authority Will County Metropolitan Exposition and Auditorium Authority...48 Other Districts Municipal Joint Action Water Agency Townships...49 Appendices Legislative Updates Levy Certification Date to County Clerk Property Tax Computations Property Tax Extension Limitation Law Truth in Taxation Law viii

9 Counties (non-home rule) Airports 620 ILCS 45/1, 45/2 DOR Code % - Authorized by referendum. Such airports may also be established and operated jointly with other governmental units. Airports 620 ILCS 50/59 DOR Code % (2 mills on the dollar) - However, not to exceed rate stated on the ballot. Authorized by referendum. If this authority is established with a rate of less than 2 mills, then the rate may be increased to 2 mills by referendum. Ambulance Service 55 ILCS 5/ DOR Code % - May be levied only in area not within a fire protection district which levies an ambulance tax. Authorized by referendum. Bonds and Interest See Pages 6 through 8. Bridge (joint expense) 605 ILCS 5/5-602 DOR Code % - Authorized by vote of the county board of counties having less than 1 million inhabitants. May be increased to 0.25% for a 10-year period by referendum. Community Mental Health Facilities & Services 405 ILCS 20/4, 20/5, 20/6 DOR Code % - Authorized by referendum. A current rate limited for a previous referendum may be increased to 0.15% if authorized by referendum. Corporate 55 ILCS 5/ DOR Code % - For counties with a population of 80,000 or more, but less than 3 million. 0.27% for counties 15,001 to 79, % for counties with a population of 15,000 or less. If a county has a population less than 80,000, and has also authorized a tax by referendum under Section 7-2 of the Juvenile Court Act before , the maximum rate is 0.32%. Rates may be increased by referendum. Children s Advocacy Center 55 ILCS 80/6 DOR Code % - Authorized by referendum. Detention Home 55 ILCS 75/5, 75/6 DOR Code % - Or rate limit in effect on whichever is greater. Authorized by referendum in counties with less than 300,000 inhabitants. May be increased to 0.10% by referendum. In counties over 300,000 and under 1 million inhabitants, without referendum, the county board may adopt a rate of 0.04% for construction and 0.02% for operation. Economic Development 55 ILCS 5/ DOR Code 164 Rate set by referendum. Authorized by referendum, applies to counties under 100,000 population. Election 55 ILCS 5/ DOR Code % - For counties of more than 1,000,000 population. This tax shall not be levied on property within a municipality having a Board of Election Commissioners. Levy can only be used in odd-numbered years. 1

10 Counties (non-home rule) Extension Education 505 ILCS 45/8 DOR Code % - Authorized by referendum. Fair 55 ILCS 5/ , 5/ , 5/ DOR Code % - Authorized by referendum, counties of less than 1 million population. Federal Aid Highway Matching Tax 605 ILCS 5/5-603 DOR Code % General Assistance 305 ILCS 5/ DOR Code % - Reduced by unobligated balance. Applies to commission counties only. (0.10% is the qualifying rate for state aid). By resolution of county board. Health or Multiple County Health Department 55 ILCS 5/ DOR Code % - Authorized by referendum. In any county in which a health department or multiple county department was established by referendum and organized prior to January 1, 1970, the County Board may, by resolution and without subsequent referendum levy at a rate not to exceed 0.10%. However, any increase in excess of 0.05% must be adopted by 3/5 majority vote of the county board. Highway 605 ILCS 5/5-601 DOR Code % - Or rate limit in effect on , whichever is greater. Can be raised to 0.20% by referendum. Highway (Special County) 605 ILCS 5/5-604 DOR Code % - Authorized by referendum. Tax levied for a 5-year period. Highway (Special for Gravel and Rock) 605 ILCS 5/ DOR Code % - Applies to commission counties. Adopted by county board, subject to backdoor referendum. Limited to 5 years. Historical Museum 55 ILCS 5/ DOR Code % - May be increased to 0.004% by referendum. Applies to any county with less than 2,000,000 inhabitants. Hospital 55 ILCS 5/5-7001, 5/ DOR Code % - Or rate limit in effect on , whichever is greater. Authorized by referendum. Applies to counties with less than 1,000,000 inhabitants. Illinois Municipal Retirement Fund 40 ILCS 5/7-171, 5/7-132 DOR Code 005 No rate limit. An amount which will be sufficient to produce the amount needed. Applies to counties as outlined in Illinois Compiled Statutes. Jail (Operations and Maintenance) 55 ILCS 5/6-3005, 5/6-3007, 5/ DOR Code Difference between what is required for retirement of debt under this Act and 0.07%. May be used to pay for operating and maintenance of the facility. Applies to counties with a population of 500,000 or more but less than 1,000,000. Subject to backdoor referendum.

11 Counties (non-home rule) Judgments 55 ILCS 5/ DOR Code 035 No rate limit. Aggregate taxes for county purposes cannot exceed 75 cents per $100 of assessed value unless authorized by referendum. Library 55 ILCS 5/ DOR Code % - Or the rate limit in effect on , whichever is greater. Authorized by referendum. May increase to 0.08% subject to backdoor referendum. May increase to 0.20% by referendum. Medicare 40 ILCS 5/ DOR Code 143 No rate limit. An amount sufficient to meet the cost of participating in the Federal Medicare Program. Mental Health Facilities and Services See Community Mental Health Facilities and Services Mental Health 55 ILCS 5/ DOR Code % - Applies to counties under 1,000,000 population. Authorized by referendum. May be increased an additional 0.05% by direct referendum. May be levied only where County Health Department is established. Mentally Retarded and Developmentally Disabled Persons - Care and Treatment See Persons with a Developmental Disability - Care and Treatment Nursing or Sheltered Care Home 55 ILCS 5/ DOR Code % - Applies to counties of 1,000,000 or less population. Referendum required. Persons with a Developmental Disability - Care and Treatment 55 ILCS 105/1, 105/2 DOR Code % - Subject to backdoor referendum. Public Building Commission Lease 50 ILCS 20/18 DOR Code 105 An amount sufficient to pay lease rentals to public building commission. Public building commissions are created by referendum. Senior Citizens Social Services 55 ILCS 5/ DOR Code % - Authorized by referendum. Social Security 40 ILCS 5/21-110, 5/ DOR Code 047 No rate limit. An amount sufficient to meet the cost of participating in the Social Security program. May include amount sufficient to meet costs of participating in the Federal Medicare Program. Special Service Area 35 ILCS 200/27-25, 200/27-55 DOR Code 023 No rate limit. To provide special services to a part of the county. Tax imposed only in special service area. May not be imposed if objection petition is filed by 51% of electors and 51% of landowners. 3

12 Counties (non-home rule) Special Service Area - Privately Owned or Maintained Roads in Unincorporated Area 35 ILCS 200/27-95 (P.A & P.A ) DOR Code No rate limit. To pay for road improvements to privately owned or maintained roads in subdivisions platted before January 1, The tax may be levied if a petition is signed by 51% or more of the owners of the real estate subject to the tax. Special Service Area (Weather Modification) 35 ILCS 200/27-80 DOR Code % - Of assessed valuation of property assessed as farmland. Authorized by referendum in the special service area. Stormwater Management 55 ILCS 5/ DOR Code % - Authorized by referendum. May be levied by counties in area served by Northeastern Illinois Planning Commission. May be increased or decreased by referendum. Stormwater Management 55 ILCS 5/ DOR Code % - Authorized by referendum. May be levied in the metropolitan counties of Madison, St. Clair, Monroe, Kankakee, Grundy, LaSalle, DeKalb, Kendall, and Boone. May be increased or decreased by referendum. Tort Judgments and Liability Insurance 745 ILCS 10/9-107 DOR Code 035 No rate limit. Amount sufficient to pay liability insurance premiums, for participation in a joint self-insurance association, payment of tort judgments or settlements and for creating a reserve. Tuberculosis Care and Treatment 55 ILCS 5/ , 5/ , 5/ , 5/ DOR Code % - Authorized by referendum. May be increased by an additional rate to 0.075% by referendum. Tuberculosis Care and Treatment (District Dissolution) 70 ILCS 920/5.3 DOR Code % - In counties of less than 500,000 when a Tuberculosis Sanitarium District dissolves and a County Health Department takes over the tuberculosis care and treatment function. Tuberculosis Sanitarium 55 ILCS 5/ , 5/ DOR Code % - Authorized by referendum. Tuberculosis Sanitarium - Successor Operation 55 ILCS 5/ DOR Code 020 Rate limited by statutory language and specific circumstances of previously approved and levied taxes. Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060 No rate limit. Amount sufficient to pay insurance for employees protection under the Unemployment Insurance Act Veterans Assistance 305 ILCS 5/ , 55 ILCS 5/ DOR Code % - In counties with fewer than 3 million in population, where a Veterans Assistance Commission is established. 10% of the legal voters may petition for referendum to increase rate to 0.04%. Note: If taxes are insufficient to pay assistance, the Department of Human Services can make up the difference. Waterworks and Sewage System 55 ILCS 5/ DOR Code 072

13 Counties (non-home rule) 0.02% - Authorized by referendum. Applicable in counties which have adopted provision of the Act. Workers Compensation and Occupational Disease Claims 745 ILCS 10/9-107 DOR Code 062 No rate limit. Amount sufficient to pay judgments and settlements or to otherwise provide protection under the Workers Compensation and Occupational Diseases Acts. Working Cash 55 ILCS 5/ , 5/ DOR Code % - Applicable only in counties over 500,000 to create a Working Cash Fund. The money can only be used as a temporary loan to the county and must be reimbursed upon the collection of other taxes. The aggregate amount in the fund cannot exceed $20,000,000. 5

14 Bonds and Interest Airports 620 ILCS 40/9, 40/11 DOR Code % - Counties of less than 500,000 population. Authorized by referendum. Airports 620 ILCS 45/11, 45/18 DOR Code 003 Corporate Purposes 55 ILCS 5/ DOR Code 003 Aggregate debt shall not exceed 5.75% of equalized assessed value, excluding debt authorized as defined. County Airport Commission 620 ILCS 50/60 DOR Code 003 Courthouse (Construction or Remodeling) 55 ILCS 5/ DOR Code % - Applies to counties with a population of more than 300,000 and an increase in population of 30% or more from any decennial census to the next such census. Subject to backdoor referendum. Detention Home 55 ILCS 75/5.1 DOR Code 003 Payable from Detention Home Tax. Funding 55 ILCS 5/ , 5/ DOR Code 003 No rate limit. Applies to counties of less than 70,000 population. Subject to backdoor referendum. Highways 605 ILCS 5/5-605 DOR Code 003 Counties (non-home rule) Jail (Construction or Remodeling) 55 ILCS 5/6-3005, 5/6-3007, 5/ DOR Code % - Applies to counties with a population of 500,000 or more but less than 1,000,000. May include land acquisition and fixtures. May be levied to pay for operating and maintenance costs also if less than 7 needed to pay principal and interest. Subject to backdoor referendum (see entry under operating levies). Jail and Sheriff s Residence 55 ILCS 5/ DOR Code 003 No rate limit. Applies to counties under 80,000. Authorized by referendum. Jail and Sheriff s Residence 55 ILCS 5/6 3001, 5/6-3002, 5/ DOR Code 003 No rate limit. Applies to counties of 80,000 population but less than 500,000 inhabitants. Subject to backdoor referendum. 6

15 Counties (non-home rule) Bonds and Interest Medical Service Facility 50 ILCS 450/4, 405/5 DOR Code 003 No rate limit. Applies to counties of less than 200,000 population. Authorized by referendum. Mental Health Facilities 405 ILCS 20/10, 20/11, 20/12 DOR Code 003 Public Health Facilities 55 ILCS 5/ , 5/ ,5/ DOR Code 003 Refunding 55 ILCS 5/ DOR Code 003 No rate limit. Applies to counties of less than 200,000 population. Refunding 55 ILCS 5/ DOR Code 003 No rate limit. Taxes levied shall not exceed constitutional limitation of 75 per $100 of valuation unless authorized by referendum. Soldiers and Sailors Memorial 55 ILCS 5/ DOR Code 003 Special Service Area 35 ILCS 200/27-45, 200/27-55 DOR Code 003 No rate limit. Imposed only within special service area. May not be imposed if objection petition is filed by 51% of electors and 51% of landowners. Special Service Area - Privately Owned or Maintained Roads in Unincorporated Area 35 ILCS 200/27-95 (P.A & P.A ) DOR Code 003 No rate limit. To pay for road improvements to privately owned or maintained roads in subdivisions platted before January 1, The tax may be levied if a petition is signed by 51% or more of the owners of the real estate subject to the tax. State Boundary Line Bridge 605 ILCS 5/10-203, DOR Code 003 Tort Judgments, Settlements or Reserve 745 ILCS 10/9-105, 10/9-107 DOR Code 003 No rate limit. Bonds for payment of outstanding tort judgments, settlements, or for creating a reserve. Tuberculosis Sanitarium 55 ILCS 5/ DOR Code 003 No rate limit. Applies to counties having a population of less than 500,000 inhabitants which have voted a tax rate for Tuberculosis Sanitarium purposes. Authorized by referendum. Unit District Roads 605 ILCS 5/6-513 DOR Code 003 Only in commission counties having a county unit road district. 7

16 Counties (non-home rule) Bonds and Interest Voting Machines or Electronic Voting System 55 ILCS 5/ DOR Code 003 No rate limit. An amount sufficient to pay principal and interest. Waterworks and Sewage Facilities 55 ILCS 5/ DOR Code 003 Working Cash 55 ILCS 5/ DOR Code 003 No rate limit. In counties over 500,000 in population, bonds may be issued not to exceed in aggregate $9,000,000. The money can only be used as a temporary loan to the county and must be reimbursed upon the collection of other taxes. 8

17 Educational Districts Educational Districts- General In addition to the tax rates on the following pages, educational districts may levy taxes for the purposes set forth below. The cited statutory provisions should be examined to determine their applicability. Illinois Municipal Retirement Fund 40 ILCS 5/7-105, 5/7-171 DOR Code 005 No rate limit. An amount which will be sufficient to meet the requirements of the pension fund. Medicare 40 ILCS 5/ DOR Code 143 No rate limit. An amount sufficient to meet the cost of participating in the Federal Medicare Program. Social Security 40 ILCS 5/21-110, 5/ DOR Code 047 No rate limit. An amount sufficient to meet the cost of participating in the Social Security Program. May include an amount sufficient to meet costs of participating in the Federal Medicare Program. Tort Judgments and Liability Insurance 745 ILCS 10/9-107, 105 ILCS 5/ DOR Code 035 No rate limit. Amount sufficient to pay liability insurance premiums, for participation in a joint self insurance association, payment of tort judgments or settlements and for creating a reserve. Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060 No rate limit. Amount sufficient to pay insurance for employees protection under the Unemployment Insurance Act. Workers Compensation and Occupational Disease Claims 745 ILCS 10/9-107 DOR Code 062 No rate limit. Amount sufficient to pay judgments and settlements or to otherwise provide protection under the Workers Compensation and Occupational Diseases Acts. 9

18 Community College Districts Audit 110 ILCS 805/3-22.1, 50 ILCS 310/9 DOR Code % Educational Districts Educational Purposes 110 ILCS 805/3-1, 805/3-14, 805/7-18 DOR Code % - For districts not located in cities having 500,000 or more inhabitants. May be increased by not more than 0.125% at any single referendum. Note: Actual maximum rates applied are set at the time of creation of the community college district and subsequent rate increase referendums. For districts in cities having 500,000 or more inhabitants, 0.175%. Energy Conservation, Health or Safety, Environmental Protection or Handicapped Accessibility 110 ILCS 805/ DOR Code % - Requires a lawful order of enforcement to provide for necessary alterations or repairs, or a local board s determination that alterations or repairs are necessary for energy conservation, health or safety, environmental protection or handicapped accessibility. Subject to approval by the Illinois Community College Board. May be increased to 0.10% by referendum. Operations and Maintenance 110 ILCS 805/3-1, 805/3-14, 805/7-18 DOR Code % - For districts not located in cities having 500,000 or more inhabitants. May be increased by not more than 0.05% at any single referendum. May accumulate to not more than 5% of assessed valuation. Note: Actual maximum rates applied are set at the time of creation of the community college district and subsequent rate increase referendums. For districts in cities having 500,000 or more inhabitants, 0.05%. Statewide Average Additional Tax (Foundation Tax) 110 ILCS 805/ DOR Code 149 Amount certified by the Illinois Community College Board. Subject to backdoor referendum. 10

19 Educational Districts Community College Districts Bonds and Interest Community College Buildings 110 ILCS 805/7-25 DOR Code 003 Applicable to districts located in cities having 500,000 or more inhabitants. Community College Buildings 110 ILCS 805/7-18, 805/7-26 DOR Code 003 No rate limit. Aggregate not to exceed $15,000,000. Applicable to districts in cities having 500,000 or more inhabitants. Included within tax rate for buildings. Community College Buildings 110 ILCS 805/7-18, 805/7-27 DOR Code 003 No rate limit. Aggregate not to exceed $20,000,000. Applicable to districts in cities having 500,000 or more inhabitants. Included within tax rate for buildings. Community College Buildings 110 ILCS 805/3A-1, 805/3A-5 DOR Code 003 Energy Conservation, Health or Safety, Environmental Protection or Handicapped Accessibility 110 ILCS 805/ DOR Code 003 No rate limit. Aggregate not to exceed $4,500,000. Refunding 110 ILCS 805/3A-13, 805/3A-15 DOR Code 003 No rate limit. To pay existing indebtedness. Teachers Wages 110 ILCS 805/3A-6, 805/3A-8 DOR Code 003 No rate limit. Subject to backdoor referendum. Working Cash Fund 110 ILCS 805/3-33.2, 805/3-33.4, 805/ DOR Code 003 No rate limit. Aggregate indebtedness not to exceed 75% of taxes permitted to be levied for education and building purposes. The money can only be used as a temporary loan to the college and must be reimbursed upon the collection of other taxes. PA raises the aggregate indebtedness limit not to exceed 150%, beginning June 9,

20 Educational Districts School Districts (fewer than 500,000 inhabitants) Education District - Grades 1 through ILCS 5/17-2, 5/17-2.2, 5/17-3 DOR Code % - Subject to backdoor referendum, as to portion of rate in excess of rate permitted on 6/30/65. May be increased to 3.5% by referendum for a period of not less than 3 nor more than 10 years or for an unlimited period. District - Grades 9 through ILCS 5/17-2, 5/17-2.2, 5/17-3 DOR Code % - Subject to backdoor referendum, as to portion of rate in excess of rate permitted on 6/30/65. May be increased to 3.5% by referendum for a period of not less than 3 nor more than 10 years or for an unlimited period. Grades 1 through 12 (Unit) 105 ILCS 5/17-2, 5/17-2.2, 5/17-3 DOR Code %- for the school year and thereafter. Subject to backdoor referendum, as to portion of rate in excess of rate permitted on May be increased to 4.00% by referendum; the time period is not less than 3 nor more than 10 years, or for an unlimited period. Note: If a unit school is being established from an elementary district or districts and a high school district, and the combined rate prior to formation of the unit district is greater than 4.00% then the maximum rate for educational purposes shall be: 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%. Operations and Maintenance Grades 1 through ILCS 5/17-2, 5/17-2.2, 5/17-5 DOR Code % - Subject to backdoor referendum. May be increased by referendum to 0.55%. Grades 9 through ILCS 5/17-2, 5/17-2.2, 5/17-5 DOR Code % - Subject to backdoor referendum. May be increased by referendum to 0.55%. Grades 1 through 12 (Unit) 105 ILCS 5/17-2, 5/17-2.2, 5/17-5 DOR Code %- Subject to backdoor referendum the first year the district increases the rate to 0.50%. May be increased to 0.75% by referendum. May be increased to 1.10% if a community unit district is set by a single elementary district and a secondary district having coterminous boundaries. 12

21 Educational Districts Note: If a unit school is being established from an elementary district or districts and a high school district, and the combined rate prior to formation of the unit district is greater than 4.00% then the maximum rate for operations and maintenance shall be: 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 1.03%. 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 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%. Health Care Purposes 105 ILCS 5/17-2.2b (Repealed by PA , effective June 1, 2007) DOR Code % - May be levied only by a school board that previously contracted with a not-for-profit corporation for health care services and which does not have sufficient funds available in the operations, building, and maintenance fund to pay the cost of health care. The tax may be levied only for four years. Subject to backdoor referendum. Transportation Grades K through ILCS 5/17-2, 5/ DOR Code % - Under certain circumstances and if claim is certified by State Board of Education. Subject to backdoor referendum. May be increased to a higher rate by referendum. Grades 1 through ILCS 5/17-2, 5/17-4 DOR Code % - May be increased to a higher rate by referendum. Grades 9 through ILCS 5/17-2, 5/17-4 DOR Code % - May be increased by referendum to a higher rate. Grades 1 through ILCS 5/17-2, 5/17-4 DOR Code % - For school year and thereafter. May be increased to a higher rate by referendum. 13

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