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Illinois Compiled Statutes

105 ILCS 5/17-2 (2026)

Tax levies; purposes; rates

✓ current as of May 2026
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(105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
    Sec. 17-2. Tax levies; purposes; rates. Except as otherwise provided in Articles 12 and 13 of this Act, and except as provided in Section 17-2.2e of this Act, the following maximum rates shall apply to all taxes levied after August 10, 1965, in districts having a population of less than 500,000 inhabitants, including those districts organized under Article 11 of the School Code. The school board of any district having a population of less than 500,000 inhabitants may levy a tax annually, at not to exceed the maximum rates and for the specified purposes, upon all the taxable property of the district at the value, as equalized or assessed by the Department of Revenue as follows:
        (1) districts maintaining only grades 1 through 8,
    
.92% for educational purposes and .25% for operations and maintenance purposes;
        (2) districts maintaining only grades 9 through 12,
    
.92% for educational purposes and .25% for operations and maintenance purposes;
        (3) districts maintaining grades 1 through 12, 1.63%
    
for the 1985-86 school year, 1.68% for the 1986-87 school year, 1.75% for the 1987-88 school year and 1.84% for the 1988-89 school year and thereafter for educational purposes and .405% for the 1989-90 school year, .435% for the 1990-91 school year, .465% for the 1991-92 school year, and .50% for the 1992-93 school year and thereafter for operations and maintenance purposes;
        (4) all districts, 0.75% for capital improvement
    
purposes (which is in addition to the levy for operations and maintenance purposes), which tax is to be levied, accumulated for not more than 6 years, and spent for capital improvement purposes (including but not limited to the construction of a new school building or buildings or the purchase of school grounds on which any new school building is to be constructed or located, or both) only in accordance with Section 17-2.3 of this Act;
        (5) districts maintaining only grades 1 through 8,
    
.12% for transportation purposes, provided that districts maintaining only grades kindergarten through 8 which have an enrollment of at least 2600 students may levy, subject to Section 17-2.2, at not to exceed a maximum rate of .20% for transportation purposes for any school year in which the number of students requiring transportation in the district exceeds by at least 2% the number of students requiring transportation in the district during the preceding school year, as verified in the district's claim for pupil transportation and reimbursement and as certified by the State Board of Education to the county clerk of the county in which such district is located not later than November 15 following the submission of such claim; districts maintaining only grades 9 through 12, .12% for transportation purposes; and districts maintaining grades 1 through 12, .14% for the 1985-86 school year, .16% for the 1986-87 school year, .18% for the 1987-88 school year and .20% for the 1988-89 school year and thereafter, for transportation purposes;
        (6) districts providing summer classes, .15% for
    
educational purposes, subject to Section 17-2.1 of this Act.
    Whenever any special charter school district operating grades 1 through 12, has organized or shall organize under the general school law, the district so organized may continue to levy taxes at not to exceed the rate at which taxes were last actually extended by the special charter district, except that if such rate at which taxes were last actually extended by such special charter district was less than the maximum rate for districts maintaining grades 1 through 12 authorized under this Section, such special charter district nevertheless may levy taxes at a rate not to exceed the maximum rate for districts maintaining grades 1 through 12 authorized under this Section, and except that if any such district maintains only grades 1 through 8, the board may levy, for educational purposes, at a rate not to exceed the maximum rate for elementary districts authorized under this Section.
    Maximum rates before or after established in excess of those prescribed shall not be affected by the amendatory Act of 1965.
(Source: P.A. 99-908, eff. 12-16-16.)

    
Notes of Decisions
Cited in 5 cases, 1996–2011 · leading case: Comm. for Educ. Rights v. Edgar, 672 N.E.2d 1178 (Ill. 1996).
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Comm. for Educ. Rights v. Edgar, 672 N.E.2d 1178 (Ill. 1996). “, 105 ILCS 5/17-2, 34-53 (West 1994). The voters of a school district may authorize higher property tax rates by referendum, but even with such voter approval the School Code places an upper limit on school property tax rates.”
Carr v. Koch, 2011 IL App (4th) 110117 (Ill. App. Ct. 2011). “The principal sources of local revenue for education are (1) the corporate personal property replacement tax (35 ILCS 5/201(c), (d) (West 2010)) and the property tax revenues imposed and collected by local school districts (105 ILCS 5/17-2 (West 2010)). The State supplements…”
People v. Maldonado, 897 N.E.2d 854 (Ill. App. Ct. 2008). “17-2, now 105 ILCS 5/17-2 (West 2006)). The first amendment, among other things, amended section 17-2 by adding section 17-2(3), which addressed the annual tax a school board could levy, for building and educational purposes, in districts maintaining grades 1 to 12, and section…”
Carr v. Koch, 960 N.E.2d 640 (Ill. App. Ct. 2011). “The principal sources of local revenue for education are (1) the corporate personal property replacement tax (35 ILCS 5/201(c), (d) (West 2010)) and the property tax revenues imposed and collected by local school districts (105 ILCS 5/17-2 (West 2010)). The State supplements…”
Springfield Sch. Dist. No. 186 v. Dep't of Revenue (Ill. App. Ct. 2008). “" 105 ILCS 5/17-2 (West 2004). The Department does not present an argument on the first element.”
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