When a factual assessment error is discovered, the Chief County Assessment Office or Board of Review issues a certificate of error. When the total of those certificates exceeds the prior year submission and exceeds the threshold of $250,000, districts may report this change in equalized assessed valuation to the Illinois State Board of Education via Forms 54-38, 54-39 and 50-60.
Property Tax Appeal Board Adjustments, per 35 ILCS 16-15, are the annual compilation of final adjustments made during the preceding calendar year by the State Property Tax Appeal Board to the aggregate assessed value of a school district for which such adjustments exceed $250,000 or 2% of the aggregate assessed value of the school district. PTAB Adjustments are submitted to IDOR for the most recent tax year and for up to six prior years via form PTAX-610.
EVIDENCE-BASED FUNDING DISTRIBUTION CALCULATION
On August 31, 2017, the Evidence-Based Funding for Student Success Act, or Public Act 100-0465 became law. Five previous grant programs are combined into a single grant program and distributed as evidence-based funding. Those grant programs are General State Aid, Special Education – Personnel, Special Education – Funding for Children Requiring Special Education Services, Special Education – Summer School and English Learner Education.
Per Public Act 103-0008, in FY 2024 there is an appropriation of $300 million of new funding for tier distribution to all organizational units. In addition, all organizational units and specially funded units will continue to receive their Base Funding Minimum. The FY 2024 Base Funding Minimum for organizational units is equal to the FY 2023 EBF Gross Total State Contribution and Property Tax Relief Grant funds (for applicable districts).
· FY 2024 EBF at a Glance
FY 2024
FY 2023
FY 2024
FY 2024
USER TOOLS
UNDERSTANDING EBF
PROPERTY TAX RELIEF GRANT
The FY 2023 PTRG application period is now closed.
Please check back in October 2023 to apply for the FY 2024 PTRG.
The Property Tax Relief Grant (PTRG) was created with the passage of Evidence-Based Funding and modified by Public Act 101 – 0017. Eligible districts are determined on a ranking of a value that is their Adjusted Operating Tax Rate divided by the Average Operating Tax Rate for districts within each organization type. Grants will be awarded in the order of that ranking.
Determining the maximum possible abatement amount will now be completed in 2 steps:
1. Step 1: ISBE must calculate a district's Real Adjusted EAV amount multiplied by a factor that varies by organization type. That factor is 1% for a Unit, 0.69% for an Elementary and 0.31% for a High School.
2. Step 2: The value determined in Step 1 is further modified by multiplying that value by the Local Capacity Percentage Multiplier. This value is equal to (1- Local Capacity Percentage).
These 2 steps result in the Maximum Abatement amount. Calculating the grant amount is equal to the Maximum Abatement multiplied by the Property Tax Multiplier or (1 – LCP2).
If there are insufficient funds available to fully fund the initial possible grant amount of the last district to qualify for the grant, a revised calculation is made. The final district qualifying may receive a grant equal to the remaining funds appropriated for PTRG. The abatement amount for that district is backed into by dividing the grant amount possible by the Property Tax Multiplier.
Property Tax Relief Grant amounts received in FY 2024 will be included in future calculations of those districts' Base Funding Minimum amounts, per 18-8.15 of the School Code. Per Public Act 101 – 0017, participating districts are required to abate taxes for 2 consecutive years to receive the grant in their Base Funding Minimum. Failure to abate in the second year will result in the removal of the grant from the district's Base Funding Minimum in the following and all future years.
Future grant amounts are subject to appropriations.
There will be $49.3 million in new Property Tax Relief Grants (PTRG) for FY 2024. All prior year grant recipients will continue to receive the PTRG in their Base Funding Minimum.
- Are the property tax relief grants provided in the same amount as my district’s tax abatement?
- By submitting an application, is my district locked into the program if selected as grant recipient?
- If my district is selected as a grant recipient and decides to go forward with the abatement, would we need to reapply every year?
- Will my Property Tax Relief Grant (PTRG) be added to my Base Funding Minimum (BFM)?
- How will the inclusion of the PTRG in my BFM affect my future Tier funding?
- My district is subject to the Property Tax Extension Limitation Law (PTELL). How will this program affect my levy?
- Where do I apply the abatement or record the grant funds?
- Will the PTRG be available next year?
- Are prior year grant recipients allowed to apply for the current year grant?
- Where is the PTRG application located?
- Can individual taxpayers apply for the PTRG?
Your Special Education Funding is very important. If you are new to the CSBO role or have not spent a lot of time in this area… this section has been DETAILED out with past awarding of funds as well as details of areas to drill down for funding in this area…. GOOD LUCK!
SPECIAL EDUCATION REIMBURSEMENT
The Department of Funding and Disbursements is responsible for the approval and reimbursement of costs for pupils, personnel and services.
In addition, the Department is responsible for:
- The collection and reporting of the special education students ages 3-21 who are eligible or receiving direct and related special education services as of December 1 per the federal Individuals with Disabilities Education Act (IDEA)
- Verifying student eligibility with the Dept. of Children and Family Services under the Special Education Orphanage Act and residency related issues
- Compiling special education student and personnel data for federal reports of pupils and staff required under IDEA
SPECIAL EDUCATION TUITION COST SHEET DATA
NONPUBLIC ENROLLMENT
IDEA FLOW THROUGH ALLOCATIONS
IDEA PRESCHOOL ALLOCATIONS
IDEA FLOW THROUGH NONPUBLIC PROPORTIONATE SHARE
IDEA PRESCHOOL NONPUBLIC PROPORTIONATE SHARE
Also review your grants if you have a grant writer or if it is your job…. Get a game plan and calendar in the key grants you are eligible for!
GRANT FINANCIAL INFORMATION
TITLE I EXCESS CARRYOVER
Think about purchasing and bidding… state bids can save you time and money buying in bulk with the state pricing…
EDUCATION PURCHASING PROGRAM
The Education Purchasing Program (EPP) has made available the following state master contract for school- and office-related supplies, equipment, and furniture. An order form and a copy of the master contract are available below.
Please visit Logsdon Office Supply for more information on this contract and to see an online product catalog.
As required by Article 28A of the School Code, the Illinois State Board of Education created the EPP. The state superintendent of education, in partnership with the Chief Procurement Office, has acted to form and designate statewide education master contracts for key categories identified and defined by the State Board.
The EPP does the following:
- Provides master contract information and pricing to school districts.
- Affords school districts a simplified process to contract with vendors who have already been evaluated through a fair and competitive process for a variety of products and services.
School districts can utilize these contracts to secure discounted pricing and greater value from the supply base all while saving time and taxpayer dollars.
Participation in the EPP contracts shall be at the sole option of school districts, and the districts shall be solely responsible for any obligations incurred as a result of their participation. State master contracts authorized under Article 28A of the Illinois School Code are included as an exemption in the Contracts Provision of the School Code, 105 ILCS 5/10-20.21(xv); however, school districts should consult with legal counsel before utilizing the EPP contracts.
Any questions can be directed to Jason Perry at jperry@isbe.net.
NEXT STEPS FOR PURCHASING
- Review the contracts and vendor information sheets provided below.
- Decide which vendor best fits your district's PPE needs.
- Follow the ordering instructions on the information sheet or reach out to the contact provided to order.
- Direct any questions to the vendor.
VENDOR CONTRACTS & INFORMATION SHEETS
· Logsdon Office Supply *
o Logsdon Office SupplyVendor Contract
o Logsdon Office SupplyAccount Setup Form
· Trane
o TraneVendor Contract
o TraneInformation Sheet
* The Logsdon Office Supply contract expires on 09/30/2023.
PROPERTY TAX RELIEF GRANT
Beginning in FY 20 per Public Act 101 – 0017, the formula to determine eligibility and distribution of the Property Tax Relief Grant (PTRG) has changed. Eligible districts are now determined on a ranking of a value that is their Adjusted Operating Tax Rate divided by the Average Operating Tax Rate for districts within each organization type. Grants will be awarded in the order of that ranking.
Determining the maximum possible abatement amount will now be completed in 2 steps:
- Step 1: ISBE must calculate a district's Real Adjusted EAV amount multiplied by a factor that varies by organization type. That factor is 1% for a Unit, 0.69% for an Elementary and 0.31% for a High School.
- Step 2: The value determined in Step 1 is further modified by multiplying that value by the Local Capacity Percentage Multiplier. This value is equal to (1- Local Capacity Percentage).
These 2 steps result in the Maximum Abatement amount. Calculating the grant amount is equal to the Maximum Abatement multiplied by the Property Tax Multiplier or (1 – LCP2).
If there are insufficient funds available to fully fund the initial possible grant amount of the last district to qualify for the grant, a revised calculation is made. The final district qualifying may receive a grant equal to the remaining funds appropriated for PTRG. The abatement amount for that district is backed into by dividing the grant amount possible by the Property Tax Multiplier.
Property tax relief grant amounts received in FY 20 will be included in future calculations of those districts' Base Funding Minimum amounts, per 18-8.15 of the School Code. However, a change to be noted per Public Act 101 – 0017 requires participating districts to abate taxes for 2 consecutive years in order to receive the grant in their Base Funding Minimum. Failure to abate in the second year will result in the removal of the grant from the district's Base Funding Minimum in the following and all future years.
Future grant amounts are subject to appropriations.