HB 1830 — SCH-PROFESSIONAL REVIEW PANEL

(A) An Organizational Unit's Local Capacity Percentage is the conversion of the Organizational Unit's Local Capacity Ratio, as such ratio is HB1830 Engrossed - 37 - LRB104 03265 LNS 13287 b determined in accordance with subparagraph (B) of this paragraph (2), into a cumulative distribution resulting in a percentile ranking to determine each Organizational Unit's relative position to all other Organizational Units in this State.

HB1830 Engrossed - 38 - LRB104 03265 LNS 13287 b (C) The Local Capacity Percentage is equal to the percentile ranking of the district.

The weighted mean for the Local Capacity Percentage shall be HB1830 Engrossed - 39 - LRB104 03265 LNS 13287 b determined by multiplying each Organizational Unit's Local Capacity Ratio times the ASE for the unit creating a weighted value, summing the weighted values of all Organizational Units, and dividing by the total ASE of all Organizational Units.

HB1830 Engrossed - 40 - LRB104 03265 LNS 13287 b In the preceding sentence, item (i) shall be certified to the State Board of Education by the Teachers' Retirement System of the State of Illinois and item (ii) shall be certified to the State Board of Education by the Public School Teachers' Pension and Retirement Fund of the City of Chicago.

An Organizational Unit's Applicable Tax Rate is its HB1830 Engrossed - 41 - LRB104 03265 LNS 13287 b Adjusted Operating Tax Rate for property within the Organizational Unit.

(A) The Department of Revenue shall add to the equalized assessed value of all taxable property of each Organizational Unit situated entirely or partially within a county that is or was subject to the provisions of Section 15-176 or 15-177 of the Property Tax Code (i) an amount equal to the total amount by HB1830 Engrossed - 42 - LRB104 03265 LNS 13287 b which the homestead exemption allowed under Section 15-176 or 15-177 of the Property Tax Code for real property situated in that Organizational Unit exceeds the total amount that would have been allowed in that Organizational Unit if the maximum reduction under Section 15-176 was (I) $4,500 in Cook County or $3,500 in all other counties in tax year 2003 or (II) $5,000 in all counties in tax year 2004 and thereafter and (ii) an amount equal to the aggregate amount for the taxable year of all additional exemptions under Section 15-175 of the Property Tax Code for owners with a household income of $30,000 or less.

It is the intent of this subparagraph (A) that if the general homestead exemption for a parcel of property is determined under Section 15-176 or 15-177 of the Property Tax Code rather than Section 15-175, then the calculation of EAV shall not be affected by the difference, if any, HB1830 Engrossed - 43 - LRB104 03265 LNS 13287 b between the amount of the general homestead exemption allowed for that parcel of property under Section 15-176 or 15-177 of the Property Tax Code and the amount that would have been allowed had the general homestead exemption for that parcel of property been determined under Section 15-175 of the Property Tax Code.

(B) With respect to any part of an Organizational Unit within a redevelopment project area in respect to which a municipality has adopted tax increment allocation financing pursuant to the Tax Increment Allocation Redevelopment Act, Division 74.4 of Article 11 of the Illinois Municipal Code, or the Industrial Jobs Recovery Law, Division 74.6 of Article 11 of the Illinois Municipal Code, no part of the current EAV of real property located in any such project area that is attributable to an increase above the total initial EAV of such property shall be used as part of the EAV of the Organizational Unit, until such time as all redevelopment project costs have been paid, as HB1830 Engrossed - 44 - LRB104 03265 LNS 13287 b provided in Section 11-74.4-8 of the Tax Increment Allocation Redevelopment Act or in Section 11-74.6-35 of the Industrial Jobs Recovery Law.

(C) For Organizational Units that are Hybrid Districts, the State Superintendent shall use the lesser of the adjusted equalized assessed valuation for property within the partial elementary unit HB1830 Engrossed - 45 - LRB104 03265 LNS 13287 b district for elementary purposes, as defined in Article 11E of this Code, or the adjusted equalized assessed valuation for property within the partial elementary unit district for high school purposes, as defined in Article 11E of this Code.

the most current EAV shall be used in the first year, the average of a 2-year EAV or its EAV in the immediately preceding year if the EAV declines by 10% or more when comparing the 2 most recent years for the second year, and the lesser of a 3-year average EAV or its EAV in HB1830 Engrossed - 46 - LRB104 03265 LNS 13287 b the immediately preceding year if the Adjusted EAV declines by 10% or more when comparing the 2 most recent years for the third year.

If an Organizational Unit has approved or does approve an increase in its limiting rate, pursuant to Section 18-190 of the Property Tax Code, affecting the Base Tax Year, the PTELL EAV shall be equal to the product of the equalized assessed valuation last used in the calculation of general State aid under Section 18-8.05 of this Code (now repealed) or Evidence-Based Funding under HB1830 Engrossed - 47 - LRB104 03265 LNS 13287 b this Section multiplied by an amount equal to one plus the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor for the 12-month calendar year preceding the Base Tax Year, plus the equalized assessed valuation of new property, annexed property, and recovered tax increment value and minus the equalized assessed valuation of disconnected property.

Section 14-13.01 of this Code (special education facilities and staffing), except for reimbursement of the cost of transportation pursuant to HB1830 Engrossed - 48 - LRB104 03265 LNS 13287 b Section 14-13.01;

For a school district organized under Article 34 of this Code, the Base Funding Minimum also includes (i) the funds allocated to the school district pursuant to Section 1D-1 of this Code attributable to funding programs authorized by the Sections of this Code listed in the preceding sentence and (ii) the difference between (I) the funds allocated to the school district pursuant to Section 1D-1 of this Code attributable to the funding programs authorized by Section 14-7.02 (non-public special education reimbursement), subsection (b) of Section 14-13.01 (special education transportation), Section 29-5 (transportation), Section 2-3.80 (agricultural education), Section 2-3.66 (truants' alternative education), Section 2-3.62 (educational service centers), and Section 14-7.03 (special education - orphanage) of this Code and Section 15 of the Childhood Hunger Relief Act (free breakfast program) and (II) the school district's actual expenditures for its non-public special education, special education transportation, transportation programs, agricultural education, truants' alternative education, services that would otherwise be performed by a regional office of education, special education orphanage expenditures, and free breakfast, as HB1830 Engrossed - 49 - LRB104 03265 LNS 13287 b most recently calculated and reported pursuant to subsection (f) of Section 1D-1 of this Code.

(2) For the 2018-2019 and subsequent school years, the Base Funding Minimum of Organizational Units and Specially Funded Units shall be the sum of (i) the amount of Evidence-Based Funding for the prior school year, (ii) the Base Funding Minimum for the prior school year, and (iii) HB1830 Engrossed - 50 - LRB104 03265 LNS 13287 b any amount received by a school district pursuant to Section 7 of Article 97 of Public Act 100-21.

(B) The Organizational Unit was designated as a HB1830 Engrossed - 51 - LRB104 03265 LNS 13287 b Tier 1 or Tier 2 Organizational Unit in the previous school year under paragraph (3) of subsection (g) of this Section.

If the General Assembly fails to act on the report within 40 calendar days from the receipt of the report, the addition of District Intervention Money is deemed HB1830 Engrossed - 52 - LRB104 03265 LNS 13287 b approved.

If the Organizational Unit does not demonstrate sufficient progress toward its 5-year plan or if it has failed to file an annual financial report, an annual budget, a financial plan, a deficit reduction plan, or other financial information as required by law, the HB1830 Engrossed - 53 - LRB104 03265 LNS 13287 b State Board may establish a Financial Oversight Panel under Article 1H of this Code.

(3) Except for Specially Funded Units, an Organizational Unit's Final Resources are equal to the sum of its Local Capacity, CPPRT, and Adjusted Base Funding HB1830 Engrossed - 54 - LRB104 03265 LNS 13287 b Minimum.

Tier 1 Aggregate Funding equals 50% of all New State Funds, Tier 2 Aggregate Funding equals 49% HB1830 Engrossed - 55 - LRB104 03265 LNS 13287 b of all New State Funds, Tier 3 Aggregate Funding equals 0.9% of all New State Funds, and Tier 4 Aggregate Funding equals 0.1% of all New State Funds.

HB1830 Engrossed - 56 - LRB104 03265 LNS 13287 b (2) To ensure equitable distribution of dollars for all Tier 2 Organizational Units, no Tier 2 Organizational Unit shall receive fewer dollars per ASE than any Tier 3 Organizational Unit.

(B) Tier 2 consists of all Tier 1 Units and all other Organizational Units, except for Specially HB1830 Engrossed - 57 - LRB104 03265 LNS 13287 b Funded Units, with a Percent of Adequacy of less than 0.90.

HB1830 Engrossed - 58 - LRB104 03265 LNS 13287 b (A) The Tier 1 Target Ratio is the ratio level that allows for Tier 1 Aggregate Funding to be distributed with the Tier 1 Allocation Rate.

The HB1830 Engrossed - 59 - LRB104 03265 LNS 13287 b school district and the cooperative must include the amount of the Base Funding Minimum that is to be reapportioned in their withdrawal agreement and notify the State Board of the change with a copy of the agreement upon withdrawal.

(B) Next, Tier 3 funding shall be reduced by an amount equal to the difference between the Minimum Funding Level and New State Funds and the reduction in HB1830 Engrossed - 60 - LRB104 03265 LNS 13287 b Tier 4 funding until such time as Tier 3 funding is exhausted.

(10) In the event of a decrease in the amount of the appropriation for this Section in any fiscal year after implementation of this Section, the Organizational Units receiving Tier 1 and Tier 2 funding, as determined under paragraph (3) of this subsection (g), shall be held harmless by establishing a Base Funding Guarantee equal to the per pupil kindergarten through grade 12 funding HB1830 Engrossed - 61 - LRB104 03265 LNS 13287 b received in accordance with this Section in the prior fiscal year.

(1) The State Superintendent shall, in accordance with appropriations made by the General Assembly, meet the HB1830 Engrossed - 62 - LRB104 03265 LNS 13287 b funding obligations created under this Section.

(4) Annually, the State Superintendent shall calculate and report to each Organizational Unit the amount the unit must expend on special education and bilingual education and computer technology and equipment for Organizational Units assigned to Tier 1 or Tier 2 that received an additional $285.50 per student computer technology and equipment investment grant to their Adequacy Target pursuant to the unit's Base Funding Minimum, Special Education Allocation, Bilingual Education Allocation, and HB1830 Engrossed - 63 - LRB104 03265 LNS 13287 b computer technology and equipment investment allocation.

(7) School district claims filed under this Section HB1830 Engrossed - 64 - LRB104 03265 LNS 13287 b are subject to Sections 18-9 and 18-12 of this Code, except as otherwise provided in this Section.

Additionally, the annual spending plans of each Organizational Unit shall describe how the Organizational Unit expects to achieve student HB1830 Engrossed - 65 - LRB104 03265 LNS 13287 b growth and how the Organizational Unit will achieve State education goals, as defined by the State Board.

(C) application and enhancement of the current financial accountability measures, the approved State HB1830 Engrossed - 66 - LRB104 03265 LNS 13287 b plan to comply with the federal Every Student Succeeds Act, and the Illinois Balanced Accountability Measures in relation to student growth and elements of the Evidence-Based Funding model;

(1) A Professional Review Panel is created to study HB1830 Engrossed - 67 - LRB104 03265 LNS 13287 b and review topics related to the implementation and effect of Evidence-Based Funding, as assigned by a joint resolution or Public Act of the General Assembly or a motion passed by the State Board of Education.

HB1830 Engrossed - 68 - LRB104 03265 LNS 13287 b (D) Two appointees that represent school principals, recommended by a statewide organization that represents school principals.

(M) One representative from a school district HB1830 Engrossed - 69 - LRB104 03265 LNS 13287 b organized under Article 34 of this Code.

HB1830 Engrossed - 70 - LRB104 03265 LNS 13287 b (A) The format and scope of annual spending plans referenced in paragraph (9) of subsection (h) of this Section.

HB1830 Engrossed - 71 - LRB104 03265 LNS 13287 b (6) (Blank).

(C) Changes to the Essential Elements that may be required to better promote racial equity and eliminate HB1830 Engrossed - 72 - LRB104 03265 LNS 13287 b structural racism within schools.

(H) The evidence-based or research-based practices that are shown to reduce the gaps and disparities experienced by African American students in academic achievement and educational performance, including practices that have been shown to reduce disparities in disciplinary rates, drop-out rates, graduation rates, college matriculation rates, and college HB1830 Engrossed - 73 - LRB104 03265 LNS 13287 b completion rates.

(1) The purpose of this Section is to ensure that, by June 30, 2027 and beyond, this State has a kindergarten HB1830 Engrossed - 74 - LRB104 03265 LNS 13287 b through grade 12 public education system with the capacity to ensure the educational development of all persons to the limits of their capacities in accordance with Section 1 of Article X of the Constitution of the State of Illinois.

(C) reduce, with a goal of eliminating, the achievement gap between at-risk and non-at-risk HB1830 Engrossed - 75 - LRB104 03265 LNS 13287 b students by raising the performance of at-risk students and not by reducing standards;

(C) Third, the model calculates how much funding the State currently contributes to the Organizational HB1830 Engrossed - 76 - LRB104 03265 LNS 13287 b Unit and adds that to the unit's Local Capacity to determine the unit's overall current adequacy of funding.

"Adjusted Operating Tax Rate" means a tax rate for all Organizational Units, for which the State Superintendent shall calculate and subtract for the Operating Tax Rate a transportation rate based on total expenses for transportation services under this Code, as reported on the most recent Annual Financial Report in Pupil HB1830 Engrossed - 77 - LRB104 03265 LNS 13287 b Transportation Services, function 2550 in both the Education and Transportation funds and functions 4110 and 4120 in the Transportation fund, less any corresponding fiscal year State of Illinois scheduled payments excluding net adjustments for prior years for regular, vocational, or special education transportation reimbursement pursuant to Section 29-5 or subsection (b) of Section 14-13.01 of this Code divided by the Adjusted EAV.

"Assessment" means any of those benchmark, progress monitoring, formative, diagnostic, and other assessments, in addition to the State accountability assessment, that HB1830 Engrossed - 78 - LRB104 03265 LNS 13287 b assist teachers' needs in understanding the skills and meeting the needs of the students they serve.

"Average Student Enrollment" or "ASE" for fiscal year 2018 means, for an Organizational Unit, the greater of the average number of students (grades K through 12) reported to the State Board as enrolled in the Organizational Unit on October 1 in the immediately preceding school year, plus the pre-kindergarten students who receive special education services of 2 or more hours a day as reported to the State Board on December 1 in the immediately preceding school year, or the average number of students (grades K through 12) reported to the State Board as enrolled in the Organizational Unit on October 1, plus the pre-kindergarten students who receive special education HB1830 Engrossed - 79 - LRB104 03265 LNS 13287 b services of 2 or more hours a day as reported to the State Board on December 1, for each of the immediately preceding 3 school years.

For the purposes of calculating "ASE", all students, grades K through 12, excluding those attending kindergarten for a half day and students attending an alternative education HB1830 Engrossed - 80 - LRB104 03265 LNS 13287 b program operated by a regional office of education or intermediate service center, shall be counted as 1.0.

ASE for a program operated by a regional office of education or an intermediate service center must be determined by the March 1 enrollment for HB1830 Engrossed - 81 - LRB104 03265 LNS 13287 b the program.

"Base Funding Minimum" is defined in subsection (e) of HB1830 Engrossed - 82 - LRB104 03265 LNS 13287 b this Section.

"Comparable Wage Index" or "CWI" means a regional cost differentiation metric that measures systemic, regional variations in the salaries of college graduates who are HB1830 Engrossed - 83 - LRB104 03265 LNS 13287 b not educators.

An Organizational Unit assigned to a Tier 1 or Tier 2 final Adequacy Target attributable to the received computer technology and equipment investment grant shall include HB1830 Engrossed - 84 - LRB104 03265 LNS 13287 b all additional investments in computer technology and equipment adequacy elements.

"ECI" means the Bureau of Labor Statistics' national HB1830 Engrossed - 85 - LRB104 03265 LNS 13287 b employment cost index for civilian workers in educational services in elementary and secondary schools on a cumulative basis for the 12-month calendar year preceding the fiscal year of the Evidence-Based Funding calculation.

"Essential Elements" means those elements, resources, HB1830 Engrossed - 86 - LRB104 03265 LNS 13287 b and educational programs that have been identified through academic research as necessary to improve student success, improve academic performance, close achievement gaps, and provide for other per student costs related to the delivery and leadership of the Organizational Unit, as well as the maintenance and operations of the unit, and which are specified in paragraph (2) of subsection (b) of this Section.

HB1830 Engrossed - 87 - LRB104 03265 LNS 13287 b "Hybrid District" means a partial elementary unit district created pursuant to Article 11E of this Code.

"Laboratory School" means a public school that is created and operated by a public university and approved HB1830 Engrossed - 88 - LRB104 03265 LNS 13287 b by the State Board.

Medicaid, the Children's Health Insurance Program, Temporary Assistance for Needy Families (TANF), or the Supplemental Nutrition Assistance Program, excluding pupils who are eligible for services provided by the Department of Children and Family HB1830 Engrossed - 89 - LRB104 03265 LNS 13287 b Services.

HB1830 Engrossed - 90 - LRB104 03265 LNS 13287 b "New State Funds" means, for a given school year, all State funds appropriated for Evidence-Based Funding in excess of the amount needed to fund the Base Funding Minimum for all Organizational Units in that school year.

"Organizational Unit" means a Laboratory School or any public school district that is recognized as such by the State Board and that contains elementary schools typically serving kindergarten through 5th grades, middle schools typically serving 6th through 8th grades, high schools typically serving 9th through 12th grades, a program established under Section 2-3.66 or 2-3.41, or a program operated by a regional office of education or an HB1830 Engrossed - 91 - LRB104 03265 LNS 13287 b intermediate service center under Article 13A or 13B.

The greater of the county's current CWI value and HB1830 Engrossed - 92 - LRB104 03265 LNS 13287 b its weighted adjusted index value shall be used as the Organizational Unit CWI.

"Prototypical" means 450 special education pre-kindergarten and kindergarten through grade 5 students HB1830 Engrossed - 93 - LRB104 03265 LNS 13287 b for an elementary school, 450 grade 6 through 8 students for a middle school, and 600 grade 9 through 12 students for a high school.

"Special Education Allocation" means the amount of an HB1830 Engrossed - 94 - LRB104 03265 LNS 13287 b Organizational Unit's final Adequacy Target attributable to special education divided by the Organizational Unit's final Adequacy Target, the product of which shall be multiplied by the amount of new funding received pursuant to this Section.

"Supplemental Grant Funding" means supplemental general State aid funding received by an Organizational Unit during the 2016-2017 school year pursuant to HB1830 Engrossed - 95 - LRB104 03265 LNS 13287 b subsection (H) of Section 18-8.05 of this Code (now repealed).

"Supervisory aide" means a non-licensed staff member HB1830 Engrossed - 96 - LRB104 03265 LNS 13287 b who helps in supervising students of an Organizational Unit, but does so outside of the classroom, in situations such as, but not limited to, monitoring hallways and playgrounds, supervising lunchrooms, or supervising students when being transported in buses serving the Organizational Unit.

(2) The Essential Elements are attributable on a pro rata basis related to defined subgroups of the ASE of each Organizational Unit as specified in this paragraph (2), with investments and FTE positions pro rata funded based on ASE counts in excess of or less than the thresholds set HB1830 Engrossed - 97 - LRB104 03265 LNS 13287 b forth in this paragraph (2).

Each Organizational Unit shall receive the funding needed HB1830 Engrossed - 98 - LRB104 03265 LNS 13287 b to cover that number of FTE specialist teacher positions that correspond to the following percentages:

Each Organizational Unit shall receive the funding needed to cover substitute teacher costs that is equal to 5.70% of the minimum pupil attendance days required under Section 10-19 of this Code for all full-time HB1830 Engrossed - 99 - LRB104 03265 LNS 13287 b equivalent core, specialist, and intervention teachers, school nurses, special education teachers and instructional assistants, instructional facilitators, and summer school and extended day teacher positions, as determined under this paragraph (2), at a salary rate of 33.33% of the average salary for grade K through 12 teachers and 33.33% of the average salary of each instructional assistant position.

Each Organizational Unit shall receive the funding needed HB1830 Engrossed - 100 - LRB104 03265 LNS 13287 b to cover one FTE for each 225 combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 5 students, plus one FTE for each 225 ASE middle school students, plus one FTE for each 200 ASE high school students.

Each HB1830 Engrossed - 101 - LRB104 03265 LNS 13287 b Organizational Unit shall receive the funding needed for one FTE position for each 225 ASE of pre-kindergarten children with disabilities and all kindergarten through grade 5 students, plus one FTE position for each 225 ASE middle school students, plus one FTE position for each 200 ASE high school students.

Each Organizational Unit shall receive $25 per student of the combined ASE of pre-kindergarten children with disabilities and all kindergarten through grade 12 students to cover HB1830 Engrossed - 102 - LRB104 03265 LNS 13287 b assessment costs.

Each Organizational Unit shall receive the following HB1830 Engrossed - 103 - LRB104 03265 LNS 13287 b funding amounts to cover student activities:

Each HB1830 Engrossed - 104 - LRB104 03265 LNS 13287 b Organizational Unit shall receive 30% of the total of all salary-calculated elements of the Adequacy Target, excluding substitute teachers and student activities investments, to cover benefit costs.

The Teachers' Retirement System of the State of Illinois and the Public School Teachers' Pension and Retirement Fund of Chicago shall HB1830 Engrossed - 105 - LRB104 03265 LNS 13287 b submit such information as the State Superintendent may require for the calculations set forth in this subparagraph (U).

HB1830 Engrossed - 106 - LRB104 03265 LNS 13287 b (iii) one FTE extended day teacher position for every 120 English learner students;

(3) For calculating the salaries included within the Essential Elements, the State Superintendent shall annually calculate average salaries to the nearest dollar using the employment information system data maintained by HB1830 Engrossed - 107 - LRB104 03265 LNS 13287 b the State Board, limited to public schools only and excluding special education and vocational cooperatives, schools operated by the Department of Juvenile Justice, and charter schools, for the following positions:

HB1830 Engrossed - 108 - LRB104 03265 LNS 13287 b For calculating the salaries included within the Essential Elements for positions not included within EIS Data, the following salaries shall be used in the first year of implementation of Evidence-Based Funding:

"Local Capacity" means either (i) the Organizational Unit's Local Capacity Target as calculated in accordance with paragraph (2) of this subsection (c) if its Real Receipts are equal to or less than its Local Capacity Target or (ii) the HB1830 Engrossed - 109 - LRB104 03265 LNS 13287 b Organizational Unit's Adjusted Local Capacity, as calculated in accordance with paragraph (3) of this subsection (c) if Real Receipts are more than its Local Capacity Target.

HB1830 Engrossed - 110 - LRB104 03265 LNS 13287 b (ii) for Organizational Units serving grades kindergarten through 8, the ratio shall be multiplied by 9/13;

For Laboratory Schools, the HB1830 Engrossed - 111 - LRB104 03265 LNS 13287 b Local Capacity Percentage shall be set at 10% in recognition of the absence of EAV and resources from the public university that are allocated to the Laboratory School.

(D) For any Organizational Unit, the HB1830 Engrossed - 112 - LRB104 03265 LNS 13287 b Organizational Unit's Adjusted Local Capacity Target shall be reduced by either (i) the school board's remaining contribution pursuant to paragraph (ii) of subsection (b-4) of Section 16-158 of the Illinois Pension Code in a given year or (ii) the board of education's remaining contribution pursuant to paragraph (iv) of subsection (b) of Section 17-129 of the Illinois Pension Code absent the employer normal cost portion of the required contribution and amount allowed pursuant to subdivision (3) of Section 17-142.1 of the Illinois Pension Code in a given year.

The Real Receipts Adjustment equals the Organizational Unit's Real Receipts less its Local Capacity Target, with the resulting figure HB1830 Engrossed - 113 - LRB104 03265 LNS 13287 b multiplied by the Local Capacity Percentage.

(3) To calculate Real Receipts and EAV, the Department of Revenue shall supply to the State Superintendent the value as equalized or assessed by the Department of Revenue of all taxable property of every Organizational HB1830 Engrossed - 114 - LRB104 03265 LNS 13287 b Unit, together with (i) the applicable tax rate used in extending taxes for the funds of the Organizational Unit as of September 30 of the previous year and (ii) the limiting rate for all Organizational Units subject to property tax extension limitations as imposed under PTELL.

The county clerk of any county that is or was subject to the provisions of Section 15-176 or 15-177 of the Property Tax Code shall annually calculate and certify to the HB1830 Engrossed - 115 - LRB104 03265 LNS 13287 b Department of Revenue for each Organizational Unit all homestead exemption amounts under Section 15-176 or 15-177 of the Property Tax Code and all amounts of additional exemptions under Section 15-175 of the Property Tax Code for owners with a household income of $30,000 or less.

(B) With respect to any part of an Organizational Unit within a redevelopment project area in respect to HB1830 Engrossed - 116 - LRB104 03265 LNS 13287 b which a municipality has adopted tax increment allocation financing pursuant to the Tax Increment Allocation Redevelopment Act, Division 74.4 of Article 11 of the Illinois Municipal Code, or the Industrial Jobs Recovery Law, Division 74.6 of Article 11 of the Illinois Municipal Code, no part of the current EAV of real property located in any such project area that is attributable to an increase above the total initial EAV of such property shall be used as part of the EAV of the Organizational Unit, until such time as all redevelopment project costs have been paid, as provided in Section 11-74.4-8 of the Tax Increment Allocation Redevelopment Act or in Section 11-74.6-35 of the Industrial Jobs Recovery Law.

(B-5) The real property equalized assessed valuation for a school district shall be adjusted by subtracting from the real property value, as equalized or assessed by the Department of Revenue, for the district an amount computed by dividing the amount of any abatement of taxes under Section 18-170 of the Property Tax Code by 3.00% for a district maintaining grades kindergarten through 12, by 2.30% for a HB1830 Engrossed - 117 - LRB104 03265 LNS 13287 b district maintaining grades kindergarten through 8, or by 1.05% for a district maintaining grades 9 through 12 and adjusted by an amount computed by dividing the amount of any abatement of taxes under subsection (a) of Section 18-165 of the Property Tax Code by the same percentage rates for district type as specified in this subparagraph (B-5).

(4) An Organizational Unit's Adjusted EAV shall be the average of its EAV over the immediately preceding 3 years or the lesser of its EAV in the immediately preceding year HB1830 Engrossed - 118 - LRB104 03265 LNS 13287 b or the average of its EAV over the immediately preceding 3 years if the EAV in the immediately preceding year has declined by 10% or more when comparing the 2 most recent years.

Except as otherwise provided in this paragraph (4), the PTELL EAV of an Organizational Unit shall be equal to the HB1830 Engrossed - 119 - LRB104 03265 LNS 13287 b product of the equalized assessed valuation last used in the calculation of general State aid under Section 18-8.05 of this Code (now repealed) or Evidence-Based Funding under this Section and the Organizational Unit's Extension Limitation Ratio.

(1) For the 2017-2018 school year, the Base Funding Minimum of an Organizational Unit or a Specially Funded Unit shall be the amount of State funds distributed to the HB1830 Engrossed - 120 - LRB104 03265 LNS 13287 b Organizational Unit or Specially Funded Unit during the 2016-2017 school year prior to any adjustments and specified appropriation amounts described in this paragraph (1) from the following Sections, as calculated by the State Superintendent:

For a school district organized under Article 34 of this Code, the Base Funding Minimum also includes (i) the funds allocated to the school district pursuant to Section 1D-1 of this Code attributable to funding programs authorized by the Sections of this Code listed in the preceding sentence and (ii) the difference between (I) the funds allocated to the school district pursuant to Section 1D-1 of this Code attributable to the funding programs authorized by Section 14-7.02 (non-public special education reimbursement), subsection (b) of Section 14-13.01 (special education transportation), Section 29-5 (transportation), Section 2-3.80 (agricultural HB1830 Engrossed - 121 - LRB104 03265 LNS 13287 b education), Section 2-3.66 (truants' alternative education), Section 2-3.62 (educational service centers), and Section 14-7.03 (special education - orphanage) of this Code and Section 15 of the Childhood Hunger Relief Act (free breakfast program) and (II) the school district's actual expenditures for its non-public special education, special education transportation, transportation programs, agricultural education, truants' alternative education, services that would otherwise be performed by a regional office of education, special education orphanage expenditures, and free breakfast, as most recently calculated and reported pursuant to subsection (f) of Section 1D-1 of this Code.

All programs established after June 5, 2019 (the effective date of Public Act 101-10) and administered by a regional office of education or an intermediate service center must have an initial Base Funding Minimum set to an amount equal to the first-year ASE multiplied by the amount of per pupil funding received in the previous school year by the lowest funded similar HB1830 Engrossed - 122 - LRB104 03265 LNS 13287 b existing program type.

(3) Subject to approval by the General Assembly as HB1830 Engrossed - 123 - LRB104 03265 LNS 13287 b provided in this paragraph (3), an Organizational Unit that meets all of the following criteria, as determined by the State Board, shall have District Intervention Money added to its Base Funding Minimum at the time the Base Funding Minimum is calculated by the State Board:

If the State Board determines that an Organizational HB1830 Engrossed - 124 - LRB104 03265 LNS 13287 b Unit has met the criteria set forth in this paragraph (3), it must submit a report to the General Assembly, no later than January 2 of the fiscal year in which the State Board makes it determination, on the amount of District Intervention Money to add to the Organizational Unit's Base Funding Minimum.

The plan shall include the financial data from the past 4 annual financial reports or financial audits that must be presented to the State Board by November 15 of each HB1830 Engrossed - 125 - LRB104 03265 LNS 13287 b year and the approved budget financial data for the current year.

Then, an Organizational Unit's Final Resources and Final Percent of Adequacy are calculated to HB1830 Engrossed - 126 - LRB104 03265 LNS 13287 b account for the Organizational Unit's poverty concentration levels pursuant to paragraphs (3) and (4) of this subsection (f).

(1) In each school year under the Evidence-Based HB1830 Engrossed - 127 - LRB104 03265 LNS 13287 b Funding formula, each Organizational Unit receives funding equal to the sum of its Base Funding Minimum and the unit's allocation of New State Funds determined pursuant to this subsection (g).

For Tier 2, an Organizational Unit's Funding Gap equals the tier's Target Ratio, as described in paragraph (5) of this subsection (g), multiplied by the HB1830 Engrossed - 128 - LRB104 03265 LNS 13287 b Organizational Unit's Adequacy Target, with the resulting amount reduced by the Organizational Unit's Final Resources and its Tier 1 funding allocation.

HB1830 Engrossed - 129 - LRB104 03265 LNS 13287 b (3) Organizational Units are placed into one of 4 tiers as follows:

If the result of such HB1830 Engrossed - 130 - LRB104 03265 LNS 13287 b equation is higher than 1.0, then the Tier 2 Allocation Rate is 1.0.

(8) If any Specially Funded Units, excluding Glenwood Academy, recognized by the State Board do not qualify for HB1830 Engrossed - 131 - LRB104 03265 LNS 13287 b direct funding following the implementation of Public Act 100-465 from any of the funding sources included within the definition of Base Funding Minimum, the unqualified portion of the Base Funding Minimum shall be transferred to one or more appropriate Organizational Units as determined by the State Superintendent based on the prior year ASE of the Organizational Units.

If the sum of HB1830 Engrossed - 132 - LRB104 03265 LNS 13287 b New State Funds and applicable New Property Tax Relief Pool Funds are less than the Minimum Funding Level, than funding for tiers shall be reduced in the following manner:

(9.5) For State fiscal year 2019 and subsequent State HB1830 Engrossed - 133 - LRB104 03265 LNS 13287 b fiscal years, if New State Funds exceed $300,000,000, then any amount in excess of $300,000,000 shall be dedicated for purposes of Section 2-3.170 of this Code up to a maximum of $50,000,000.

If additional reductions are required, all school districts shall receive a reduction by a per pupil amount HB1830 Engrossed - 134 - LRB104 03265 LNS 13287 b equal to the aggregate additional appropriation reduction divided by the total ASE of all Organizational Units.

The State Superintendent shall calculate and report separately for each Organizational Unit the amount of HB1830 Engrossed - 135 - LRB104 03265 LNS 13287 b funding and applicable FTE calculated for each Essential Element of the unit's Adequacy Target.

In case of non-recognition of one HB1830 Engrossed - 136 - LRB104 03265 LNS 13287 b or more attendance centers in a school district otherwise operating recognized schools, the claim of the district shall be reduced in the proportion that the enrollment in the attendance center or centers bears to the enrollment of the school district.

HB1830 Engrossed - 137 - LRB104 03265 LNS 13287 b (9) All Organizational Units in this State must submit annual spending plans, as part of the budget submission process, no later than October 31 of each year to the State Board.

Annual spending plans required under this subsection (h) shall be integrated into annual school district budgets completed pursuant to HB1830 Engrossed - 138 - LRB104 03265 LNS 13287 b Section 17-1 or Section 34-43.

(C) application and enhancement of the current financial accountability measures, the approved State plan to comply with the federal Every Student Succeeds HB1830 Engrossed - 139 - LRB104 03265 LNS 13287 b Act, and the Illinois Balanced Accountability Measures in relation to student growth and elements of the Evidence-Based Funding model;

(1) A Professional Review Panel is created to study and review topics related to the implementation and effect HB1830 Engrossed - 140 - LRB104 03265 LNS 13287 b of Evidence-Based Funding, as assigned by a joint resolution or Public Act of the General Assembly or a motion passed by the State Board of Education.

(D) Two appointees that represent school HB1830 Engrossed - 141 - LRB104 03265 LNS 13287 b principals, recommended by a statewide organization that represents school principals.

HB1830 Engrossed - 142 - LRB104 03265 LNS 13287 b The State Superintendent shall ensure that the membership of the Panel includes representatives from school districts and communities reflecting the geographic, socio-economic, racial, and ethnic diversity of this State.

(A) The format and scope of annual spending plans HB1830 Engrossed - 143 - LRB104 03265 LNS 13287 b referenced in paragraph (9) of subsection (h) of this Section.

(5) Within 5 years after the implementation of this Section, and every 5 years thereafter, the Panel shall HB1830 Engrossed - 144 - LRB104 03265 LNS 13287 b complete an evaluative study of the entire Evidence-Based Funding model, including an assessment of whether or not the formula is achieving State goals.

The Panel HB1830 Engrossed - 145 - LRB104 03265 LNS 13287 b shall consider whether the ratio accurately reflects the staffing needed to support students living in poverty or who have traumatic backgrounds.

(H) The evidence-based or research-based practices that are shown to reduce the gaps and disparities HB1830 Engrossed - 146 - LRB104 03265 LNS 13287 b experienced by African American students in academic achievement and educational performance, including practices that have been shown to reduce disparities in disciplinary rates, drop-out rates, graduation rates, college matriculation rates, and college completion rates.

revised 10-10-24.) HB1830 Engrossed - 147 - LRB104 03265 LNS 13287 b Section 95.