Posts by Petrarca, Gleason, Boyle & Izzo, LLC

NOW ALLOWS UNDER-LEVY WITHOUT PENALTY Since its adoption about 30 years ago, the Property Tax Extension Limitation Law (“PTELL” or “tax cap”) has contained an inherent disincentive for school districts and other taxing bodies to ever levy less than the legal maximum in any year.  That is because when a district levies less than the…

Within the past year, two new financial reporting requirements have been imposed upon school districts.  Neither is particularly onerous and neither has penalties specified for noncompliance.  Nonetheless, both legal mandates are now in effect.   Cash Balances.  New Section 17-1.3 of the School Code provides that at the public hearing at which a school district…

Among the typical flurry of cases issued at the end of its session in June 2022, the U.S. Supreme Court included two very important cases affecting how the religious freedom clauses in the First Amendment of the Constitution will be applied to educational institutions.  One dealt with prayers led by a public school coach at…

Last week, Governor Pritzker signed House Bill 1167 into law. Among other things, this law requires school districts, joint agreements, and charter schools to provide administrative leave days and return previously used sick days to vaccinated employees who previously missed, or will miss, work as a result of COVID-19. As described in further detail below,…

Late Thursday night, the Fourth District Illinois Appellate Court dismissed the appeal from the Sangamon County Circuit Court order rendering unenforceable Governor Pritzker’s Executive Orders mandating masks, close contact exclusions, and vaccinations or weekly testing in schools   Some school districts have now already determined not to follow the Governor’s Executive Orders in whole or…

&nbsp&nbsp&nbsp&nbspWith the Governor’s approval of Public Act 102-671 on November 30, 2021, the authority of school boards to transfer money between principal school district operating funds without limitation has been restored, at least through June 30, 2024. &nbsp&nbsp&nbsp&nbspSection 17-2A of the School Code has long provided a mechanism for interfund transfers, which can be accomplished…

  In August, Governor Pritzker signed Executive Order 2021-20 requiring all school personnel to be fully vaccinated from COVID-19 or receive at least weekly COVID-19 testing. The Order further ordered schools to exclude any school personnel who do not comply with the vaccination or testing requirement.     Since that time, some school employees have…

        Several weeks ago, we reported on the passage of Senate Bill 508, which provides for a supplemental levy, outside the tax caps (i.e., the limiting rate of the Property Tax Extension Limitation Law (“PTELL”)). The bill is designed to make taxing districts whole for revenue lost due to property tax refunds…