A 2005 law put the penalties in place to discourage districts from giving costly raises - any above 6 percent - that result in costlier pensions. While salaries are paid by districts, the state foots the bill for educators' retirement benefits.
Illinois penalizes districts for "pension spiking" by passing on the extra pension costs associated with hiking salaries in the years leading up to retirement.
Since 2005, the state has assessed more than $161 million in penalties, according to TRS data.
Kane County pensions spiking penalties, 2005-present
Rank
District
City
Members
Amount Assessed
Payments Made
Waivers Granted
Written-off
Current Balance
1
Aurora West Unified School District 129
Aurora
143
$758,310.08
$578,965.59
$178,626.75
$24.31
$693.43
2
Batavia Unified School District 101
Batavia
58
$185,498.42
$183,389.90
$2,098.59
$9.93
3
Geneva Community Unit School District 304
Geneva
53
$438,055.38
$130,855.22
$307,185.72
$14.44
4
Central Community Unit School District 301
Burlington
54
$343,228.55
$83,659.58
$259,563.10
$5.87
5
Kaneland Community Unit School District 302
Maple Park
28
$258,077.16
$38,830.81
$219,243.41
$2.94
6
Elgin Mental Health Center
Elgin
2
$28,513.86
$28,210.59
$303.27
7
Mid-Valley Special Educ
St Charles
11
$87,760.32
$17,351.45
$70,408.87
8
Kane County ROE
Geneva
7
$2,793.67
$2,786.18
$7.49
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