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HomeMy WebLinkAbout7.4 1st reading of an Ordinance to Abate a part of the Taxes Levied for 2018 Fiscal YearBoardDocs® Pro Agenda Item Details Meeting Category Subject Access Type Preferred Date Absolute Date Fiscal Impact Budgeted Recommended Action Public Content Page I of 2 7.4 1st reading of AN ORDINANCE TO ABATE A PART OF THE TAXES LEVIED FOR CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT PROSPECT, ILLINOIS FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2018 AND ENDING DECEMBER 31, 2018 Public Action Nov 07, 2018 Nov 07, 2018 Yes Yes 1111111 !111 1 11111111�1 i �� ; IF 11 Information This ordinance reduces the debt service tax levies for the Series 2013, 2017f 2018A and 2018B bonds established by thc original bond ordinance approved at the time of issuance. The subsidy for the public safety pension levies are not included in this ordinance as there is not the formal levy requirement established for the pension levies as there is with debt service. The source of funds for abatement of debt service comes from the home rules sales tax ($369,956), Water/Sewer funds ($559,500), capitalized interest from TIF bonds ($456,319), and a combination of General Fund reserves and capitalized interest from Police/Fire HQ bonds ($1,624,791). It is important to note that the pension levies are being reduced by $420fOOO using General Fund reserves. This is the third year of a four-year phase-in of the levy requirement established by the pension actuary at the end of 2015. The abatement in the final year is $210,000. The phase-in allowed for more moderate increases bf, the tax levy rather than the significant increase (20.0 percent) that would have been realized had the entire amount been added to the levy. The net levy for the Village is reduced by $3,430,556 as a result of the pension subsidy and debt service abatements. After adding the Cook County 2.0 percent provision for loss and cost the total Village levy for 2018 is $19,403,718. This is 1.66 percent increase from the prior year. Alternatives 1. Village Board approval of an ordinance authorizing the abatement of all or portions of the Series 2013, 2017, 2018A and 2018B bonds. 2. Action at discretion of Village Board. Staff Recommendation It is recommended that the Village Board pass an ordinance abating portions of the 2018 property tax levy. -iibit.pdf (1.9 KB) Go neral Village 1....evy Abatemeint Or&n&nce - 201.8.pdf (22 KB) Proposed 201.8 [_..evy­Ex[ I J https://www.boarddocs.com/il/vomp/Board.nsf/Private?open&login 11/9/2018 BoardDocs® Pro Administrative Content Executive Content Page 2 of 2 https://www.boarddocs.com/il/vomp/Board.nsf/Private?open&login 11/9/2018 ORDINANCE NO. AN ORDINANCE TO ABATE A PART OF THE TAXES LEVIED FOR CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT PROSPECT, ILLINOIS FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2018 AND ENDING DECEMBER 31, 2018 BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS: Section 1: The President and Board of Trustees of the Village of Mount Prospect find as follows: A. That pursuant to Village Ordinance No. 6090 adopted August 20, 2013 authorizing the issuance of general obligation bonds for financing the construction of various flood control projects throughout the village there was levied for the year 2018 the sum of $369,956.26 for bond interest payments. B. That pursuant to Village Ordinance No. 6347 adopted November 7, 2017 authorizing the issuance of general obligation bonds for financing the costs of certain capital projects in the Village, there was levied for the year 2018 the sum of $159,368.76 for bond interest payments. C. That pursuant to Village Ordinance No. 6347 adopted November 7, 2017 authorizing the issuance of general obligation bonds for financing the costs of certain capital projects in the Village, there was levied for the year 2018 the sum of $286,131.26 for bond principal and interest payments. D. That pursuant to Village Ordinance No. 6385 adopted April 17. 2018 authorizing the issuance of general obligation bonds for financing the costs of certain capital projects in the Village, there was levied for the year 2018 the sum of $273,368.76 for bond interest payments. E. That pursuant to Village Ordinance No. 6385 adopted April 17, 2018 authorizing the issuance of general obligation bonds for financing the costs of certain capital projects in the Village, there was levied for the year 2018 the sum of $296,950.00 for bond principal and interest payments. F. That pursuant to Village Ordinance No. 6403 adopted September 4, 2018 authorizing the issuance of general obligation bonds for financing the construction of various flood control projects throughout the village there was levied for the year 2018 the sum of $1,624,781 for bond interest payments. Section 2: It is hereby declared by the President and Board of Trustees of the Village of Mount Prospect that the amount of $369,956.26 levied for G.O. Bond interest payments for the purpose of funding the construction of various flood control projects throughout the village pursuant to Ordinance No. 6090 be and the same is hereby abated in the amount of $369,956.26 being the entire amount levied for such bond interest payment purposes for the fiscal year commencing January 1, 2018 and ending December 31, 2018. Section 3: It is hereby declared by the President and Board of Trustees of the Village of Mount Prospect that the amount of $159,368.76 levied for G.O. Bond interest payments for the purpose of funding construction projects throughout the village pursuant to Ordinance No. 6347 be and the same is hereby abated in the amount of $159,368.76 being the entire amount levied for such bond interest payment purposes for the fiscal year commencing January 1, 2018 and ending December 31, 2018. Section 4: It is hereby declared by the President and Board of Trustees of the Village of Mount Prospect that the amount of $286,131.26 levied for G.O. Bond principal and interest payments for the purpose of funding construction projects throughout the village pursuant to Ordinance No. 6347 be and the same is hereby abated in the amount of $286,131.26 being the entire amount levied for such bond principal and interest payment purposes for the fiscal year commencing January 1, 2018 and ending December 31, 2018. Section 5: It is hereby declared by the President and Board of Trustees of the Village of Mount Prospect that the amount of $273,368.76 levied for G.O. Bond interest payments for the purpose of funding construction projects throughout the village pursuant to Ordinance No. 6385 be and the same is hereby abated in the amount of $273,368.76 being the entire amount levied for such bond interest payment purposes for the fiscal year commencing January 1, 2018 and ending December 31, 2018. Section 6: It is hereby declared by the President and Board of Trustees of the Village of Mount Prospect that the amount of $296,950.00 levied for G.O. Bond principal and interest payments for the purpose of funding construction projects throughout the village pursuant to Ordinance No. 6385 be and the same is hereby abated in the amount of $296,950.00 being the entire amount levied for such bond principal and interest payment purposes for the fiscal year commencing January 1, 2018 and ending December 31, 2018. Section 7: It is hereby declared by the President and Board of Trustees of the Village of Mount Prospect that the amount of $1,624,781.00 levied for G.O. Bond interest payments for the purpose of funding construction projects throughout the village pursuant to Ordinance No. 6403 be and the same is hereby abated in the amount of $1,624,781.00 being the entire amount levied for such bond interest payment purposes for the fiscal year commencing January 1, 2018 and ending December 31, 2018. Section 8: Village Ordinance Nos. 6090, 6347, 6385, and 6403 are hereby amended with respect to the tax abatements declared herein and set forth in Sections Two through Seven of this Ordinance. 2 Section 9: The Village Clerk of the Village of Mount Prospect is hereby authorized and directed to file a certified copy of this Ordinance with the County Clerk of Cook County, Illinois within the time specified by law. Section 10: This Ordinance shall be in full force and effect upon its passage, approval and publication in pamphlet form and filing as provided by law. AYES: NAYS: ABSENT: PASSED and APPROVED this day of , 2018. ATTEST: Karen Agoranos, Village Clerk 3 Arlene A. Juracek, Mayor ORDINANCE NO. AN ORDINANCE TO ABATE A PART OF THE TAXES LEVIED FOR CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT PROSPECT, ILLINOIS FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2018 AND ENDING DECEMBER 31, 2018 PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES the day of , 2018 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the day of , 2018. VILLAGE OF MOUNT PROSPECT AND THE MOUNT PROSPECT PUBLIC LIBRARY PROPOSED 2018 TAX LEVY 2017 2018 Total Levy Amount 19,087,265 19,403,718 Increase Over Prior Year 316,453 1.66% 2% Gross Net Provision Total 2018 Subsidy/ 2018 Loss and 2018 Levy Abatements Levy Costs Extension VILLAGE OF MOUNT PROSPECT Police Protection 4,931,686 0 4,931,686 98,634 5,030,320 Fire Protection 5,105,686 0 5,105,686 102,114 5,207,800 Police Pension Fund 3,607,934 195,000 3,412,934 68,259 3,481,193 Firefighters' Pension Fund 3,375,839 225,000 3,150,839 63,017 3,213,856 Debt Service Funds Series 2011 B 793,556 0 793,556 15,871 809,427 Series 2012 54,095 0 54,095 1,082 55,177 Series 2013 369,956 369,956 0 0 0 Series 2014 700,250 0 700,250 14,005 714,255 Series 2016 265,800 0 265,800 5,316 271,116 Series 2017 (TIF) 159,369 159,369 0 0 0 Series 2017 (WTR) 286,131 286,131 0 0 0 Series 2018a (TIF) 273,369 273,369 0 0 0 Series 2018a (WTR) 296,950 296,950 0 0 0 Series 2018b (new) 1,624,781 1,624,781 0 0 0 Series 2018b (refi) 608,406 0 608,406 12,168 620,574 Total Village 22,453,808 3,430,556 19,023,252 380,466 19,403,718 MOUNT PROSPECT PUBLIC LIBRARY Library Operations 9,817,775 0 9,817,775 196,355 10,014,130 Library Debt Service 1,573,600 0 1,573,600 31,472 1,605,072 Total Library 11,391,375 0 11,391,375 227,827 11,619,202 TOTAL - VILLAGE OF MOUNT PROSPECT AND PUBLIC LIBRARY 33,845,183 3,430,556 30,414,627 608,293 31,022,920 2017 2018 Total Levy Amount 19,087,265 19,403,718 Increase Over Prior Year 316,453 1.66%