IL HB1107

School districts with populations under 500,000 may levy taxes up to 0.05% annually or issue bonds for fire prevention, safety, energy conservation, disabled accessibility, school security, and repair purposes when lawfully ordered by agencies enforcing building codes or environmental protection laws.

Tax levies require a certified estimate from a licensed architect or engineer, approval from the regional superintendent and State Superintendent of Education, except in emergency situations where estimated repair costs are below the amount specified in Section 10-20.21.

Emergency repairs are defined as situations presenting imminent threats to health and safety, requiring building evacuation, or consuming emergency days in the school calendar, and must be expedited with priority consideration by the State Board of Education.

The tax rate limit may be increased to 0.10% upon voter approval at a regular election, and bonds may be issued without referendum if tax proceeds are insufficient, with bonds maturing within 20 years.

Excess funds from tax levies or bond proceeds after project completion may be used for other authorized fire prevention and safety purposes or transferred to the Operations and Maintenance Fund to reduce operations and maintenance taxes.