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Cook County School Districts Subject to Township Trustees of Schools are Required to Take Swift Action to Appoint Board Member

Legislation passed earlier this month requires some school boards in Cook County to act swiftly in a changing landscape related to school treasurers. At issue are “township trustees of schools” offices and their treasurers –...more

Recent Amendments will Impact School District Construction Projects

Recent changes to Illinois law will impact the way school districts administer their summer construction projects. The Public Construction Bond Act has been amended effective January 1, 2024, to increase the threshold at...more

Hospital Charitable Tax Exemption Upheld by Illinois Appellate Court

Last month, in the case Carle Foundation v. Dept. of Revenue, the Fourth District Court of Appeals issued its latest decision regarding hospital property tax exemptions. The Court upheld a trial court judgment awarding the...more

New Law Allows School Districts to Enter Design-Build Contracts

Governor Pritzker recently signed P.A. 103-0491 (previously SB 1570) into law, which will allow school districts to enter into design-build contracts—as opposed to the currently available design-bid-build delivery...more

Governor signs Bill Amending PTELL and School Code on Several School Finance Provisions

On Monday Governor Pritzker signed into law Public Act 102-0895 (Senate Bill 1975) creating Section 18-190.7 of the Property Tax Code, which modifies how certain school districts and other units of local government can...more

Governor signs Refund Recapture Bill into Law

On Friday Governor Pritzker signed into law Public Act 102-0519 (Senate Bill 508) creating Section 18-233 of the Property Tax Code, which implements an automatic levy increase to be applied by county tax extension officials...more

Cook County to Activate 2011 to 2014 Tax Rate Objections and Send Notices to Taxing Agencies Electronically

In the next few weeks, Cook County school districts and other taxing agencies will be receiving notices from the State’s Attorney’s Office that the tax rate objection complaints for the 2011 to 2014 tax years are being...more

Illinois Appellate Court Again Sides with School Districts on Working Cash Fund Bond Tax Rate Objections

After a very difficult 2020, Illinois school districts received a well-deserved present on December 24 when the First District Illinois Appellate Court issued a decision rejecting a tax rate objection and upholding the...more

SCOTUS Denies Petition to Review 7th Circuit Decision Affecting Cook County Property Tax Assessment Litigation

As reported in Education Week, the U.S. Supreme Court has denied a petition to hear an appeal brought by Cook County Treasurer’s office, the Assessor’s office and others challenging a 7th Circuit decision allowing Illinois...more

Recent Court Decisions on Assessments Highlight Lesser Known Property Tax Provisions

The Illinois Appellate Court recently issued two decisions involving property tax assessments, each being noteworthy for a different reason. One is noteworthy because it focuses on the longstanding legal principle that a...more

Cook County Board of Review Now Sending Notice of PTAB Appeals by Electronic Mail

In yet another change brought about by COVID-19, the Cook County Board of Review is now providing notice of new Property Tax Appeal Board (PTAB) appeals by electronic mail. ...more

Governor’s Executive Order 2020-15 Permits Electronic Bid Openings for School District Construction Projects

On Friday, Governor Pritzker issued Executive Order 2020-15 allowing school districts to communicate, respond to, and open bids electronically for school construction projects.  Section 10-20.21 of the Illinois School Code...more

School Districts File Amicus Curiae Brief in Landmark Federal Property Tax Lawsuit

Last week, nine Cook County school districts and Calumet City filed an amicus curiae (“friend of the court”) brief in the Seventh Circuit Court of Appeals in support of rehearing in the case A.F. Moore & Associates Inc. v....more

Board’s Failure to Keep Record Results in Court’s Reversal of Board’s Decision

A recent Illinois Appellate Court decision highlights the importance of keeping a complete record of board proceedings that are subject to judicial review. In Board of Education of Kewanee School District 229 v. The Regional...more

2019 Legislative Update: Summary of Changes in School Law #2

Franczek P.C. is pleased to announce the publication of its annual Legislative Update for schools. With the flood of legislative changes in Illinois this year, it is more imperative than ever for education stakeholders to...more

2019 Legislative Update: Summary of Changes in School Law

Franczek P.C. is pleased to announce the publication of its annual Legislative Update for schools. With the flood of legislative changes in Illinois this year, it is more imperative than ever for education stakeholders to...more

This Is Not a Drill: School Districts Now Required to Create Threat Assessment Teams and Implement Threat Assessment Procedures

Governor Pritzker recently signed into law Public Act 101-0455 amending the School Safety Drill Act (105 ILCS 128/1) to require threat assessment procedures and the creation of threat assessment teams in school districts...more

Appellate Court Clarifies Truth in Taxation Law

Last week the Illinois Appellate Court ruled that the Truth in Taxation Law does not require a taxing district to document its estimated property tax levy and that a public hearing is not required if a proposed levy is less...more

Illinois Appellate Court Ruling on Charitable Tax Exemption Has Broad Implications for School Districts

The evolution and expansion of the health care industry continues to test the limits of Illinois’ charitable real estate tax exemption laws, with significant implications for school district revenues. In addition to...more

Illinois Supreme Court Finds Hospital Tax Exemption Constitutional

Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more

End-of-Career Salary Cap Reduced to 3% in Budget Implementation Bill

Tucked inside the 763-page budget implementation bill adopted by the Illinois House is a provision that imposes penalties on school districts entering into contracts and collective bargaining agreements that provide TRS...more

Hospital and Homeowner Property Tax Exemptions Examined by Illinois Courts

Illinois Courts are currently examining several different aspects of property tax exemptions, all of which impact the revenues of school districts and other units of local government. Most notably, the Illinois Supreme Court...more

Education Week Article Examines Harmful Revenue Impact of Property Tax Appeals

A recent article in Education Week has caught the attention of many local educators. The article, available here, discusses a national trend in property tax assessment appeals that can have devastating effects on school...more

Municipalities Must Pay Refunds from Dissolved TIF Districts

The Illinois Appellate Court recently upheld a trial court’s ruling that property tax refunds from a dissolved TIF District must be paid by the municipality, not by the other affected taxing agencies. The case, Village of...more

Illinois Supreme Court Finds Special Exemption Unconstitutional

Last Thursday the Illinois Supreme Court struck down a special property tax exemption for a single aeronautical services company operating out of the Quad City International Airport. As noted in the July 2015 FR Alert...more

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