• IASA Position Statements - School Finance: General Issues

    5.1 PRIVATE SCHOOL FUNDING - The IASA opposes payments of State funds directly or indirectly to nonpublic elementary-secondary schools. (1/00) 

    5.2 NONPUBLIC STUDENTS-REPORTING REQUIREMENT - The IASA supports legislation requiring that nonpublic schools receiving the benefit of public funds or services shall submit to the Illinois State Board of Education on an annual basis the names, ages and addresses of all students enrolled in their schools. (1/00)

    5.3 PRIVATELY PROVIDED EDUCATION - The IASA opposes legislative initiatives including, but not limited to, vouchers and school choice that have the effect of diverting public education funds to support privately provided education. (1/00)

    5.4 LEGAL FEES TAX
    - The IASA shall support legislation that will permit school districts to levy taxes for legal fees related to special education requirements procedures, due process hearings, collective bargaining and proceedings under the Illinois Educational Labor Relations Act, and other matters of preventive care, litigation, settlement or resolution for which attorneys fees and costs are not otherwise authorized by statute. (1/00)

    5.5 TECHNOLOGY IN SCHOOLS - The IASA supports legislation that would require the State Legislature to include a line item on the State budget providing revenue for technology in the schools. (1/00)

    5.6 ENERGY COSTS - The IASA supports legislation to allow school districts to levy a permissive tax to fund energy costs. (1/00)

    5.7 HEALTH INSURANCE COSTS
    - The IASA supports legislation to allow school districts to levy a permissive tax to fund health insurance costs. (1/00)

    5.8 FINANCING PUBLIC EDUCATION

    5.81 CAPITAL FUNDING FOR SCHOOL CONSTRUCTION - The IASA shall continue to support the current School Construction Grant Program and its provisions for grant applications, grant entitlements, grant awards, and local school district authority to select architects, engineers, contracts, and laborers. All school districts with an approved school construction grant entitlement shall be paid the amount of the entitlement in its entirety before a new school construction program can be implemented. Awarded entitlements shall be adjusted to accommodate increased costs such as material, labor, or property incurred from the date a district receives its entitlement letter until funding is actually distributed to the school district recipient. The IASA shall advocate that the General Assembly study and consider additional forms of financial revenue for school construction needs, including but not limited to, sales tax revenue. Any new revenue shall supplement current school construction funds, not supplant them.

    IASA shall also support legislation that would amend Section 5-5 of 105 ILCS 230 to calculate the grant index in the school construction program for each of those school districts that consolidate or join for a cooperative high school after July 1, 2006 and utilize whichever grant index is highest for the newly consolidated district or cooperative high school rather than a composite index of all districts involved. (11/06)

    5.82 FUNDING MANDATED PROGRAMS - The IASA believes that legislation encroaching upon local and lay control of the public schools should be curtailed, and, therefore: 
    1. Programs or services mandated by the Illinois General Assembly, the State Board of Education or any other State agency must demonstrate clear evidence of need for the mandate and the Illinois General Assembly must provide non-local revenues to fully fund the additional costs of those programs. 
    2. Regulations accompanying legislative mandates should specify required outcomes and criteria for determining compliance, but should allow local districts to determine the specific methods and procedures by which required outcomes will be accomplished. 
    3. Required time lines for accomplishment should reflect consideration of the human and material resources and amount of deliberation and development necessary to accomplish the mandate. 
    4. Urge the Illinois General Assembly to strictly comply with the State Mandates Act, including specifying and labeling in the descriptions of legislation containing unfunded mandates that such mandates occur, and to refrain from passing any legislation which contains an exemption from the Act, and urge the Governor to veto legislation that may reach the Governor's desk. 
    5. Urge the General Assembly to adopt legislation which would allow school districts greater flexibility in regard to state mandates and the use of grants. (1/10) 

    5.83 GRADUATED INCOME TAX - The IASA shall support the placement and passage of a constitutional amendment calling for a graduated state income tax. (1/00)

    5.84 IMPACT FEES FOR RESIDENTIAL DEVELOPMENT
    - The IASA shall participate in the development and passage of statewide enabling legislation allowing school boards of education to impose residential development impact fees with the option of local municipal control through intergovernmental cooperation. (1/00)

    5.85 LOCAL TAXES ON SCHOOL DISTRICTS - The IASA shall support legislation which would exempt public schools from all taxes imposed by state, federal, and units of local government. They shall neither seek to deprive or delete public schools of their funds. Each public school district shall be issued its own district's State and Federal Tax Exemption Identification Number for such exemption. It shall be the responsibility of the taxing body to notify the agency collecting the tax of its exemption and assure its implementation. (1/04)

    5.86 LOCAL TAXES DELINQUENT COLLECTION - The IASA shall seek legislation to amend that the tax code, or other prescriptive procedures, to minimize the punitive effects of delinquent collection and disbursement to districts of tax moneys raised by local levy. (1/00)

    5.87 SUMMER SCHOOL FUNDING
    - The IASA shall support legislation to provide adequate funding to school districts to provide summer school at risk academic programs. (1/00)

    5.88 UNFUNDED MANDATES - Support legislation opposing unfunded mandates from State government, and that any future mandates must provide a non-local source of funding. (1/00)

    5.89 CONSTITUTIONAL AMENDMENT ON SCHOOL FUNDING
    - The IASA shall support passage of an amendment to the Illinois Constitution that would make education a fundamental right, would make it a paramount duty for the State to provide a thorough and efficient system of public education, and that would provide that the State has the preponderant financial responsibility for financing the system of public education. (11/07)

    Updated – January 2010