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HomeMy WebLinkAbout7.2 1st Reading of an Ordinance - Levy and Collection of Taxes 11/8/2019 BoardDocs®Pro IL Agenda Item Details Meeting v 05,, 2019 - REGULAR MEETINGLL - . *REVISED 11-02-2019 Category 7. NEW BUSINESS Subject 7.2 1st reading I I COLLECTION MUNICIPALFOR THE CORPORATE AND PURPOSES OF THE VILLAGE FOR THE FISCAL YEAR BEGINNINGJANUARY 11 2019 AND ENDING , 2019 Access Public Type cin Preferred to Nov 05,, 2019 Absolute Date Nov 05,, 2019 Fiscal Impact Yes Budgeted Yes Recommended cin Approve the 2019 propertylevy reflecting n increase rcn over the final 2018 levy extension. Public Content Information Prior to December 2 , 2019, the Village v file with the County Clerk its 2019 tax levy ordinances. This includes the corporate levy and abatement ordinances. The Village will receive proceeds from the 2019 tax levy i 2020. The Village Boarddiscussed the proposed 2019 tax levy at multiple public meetings duringthe past year, most recently at the Joint Village r innc mission Workshop meetingOctober 22,, 2019. The Village's 2019 levy presented by staff providesfor a 2.00 percent increase v r the final 2018 levy extension and totals $19,087,259. The Library is proposing a levy with a 1.55 percentincrease over the 2018 extension. The 2019 Library levy extension with a 1.55 percent increase will be $11,798.,893. A table showing the allocation for both the proposed 2019 levies is attached. The Library Board is expected to meet and approve the levy before November . The source of funds for the policefire pension subsidy ($210,000) i the General Fund. The source of funds for abatement of t service comes from the home rules sales tax ($924,956), Water/Sewer funds ($1,166,248), c it liz interest from TIF bonds ($432,738), combination f General Fund reserves and capitalized interest from ri (Police/Fire n fun i ) ($1.,514,125). The proposed will also be paidfrom the TIF Increment. The illequalized ss valuation ( ) is $1,703,568,422. Total Village EAV for 2019 is estimated increase ari ly 20 percent from the prior year to $2,044,282,106triennial reassessment. Other factors such as the annexation of the unincorporated areas and new development will work to preventy decline in the EAV. The final EAV for 2019 will not be availableuntil summer 2020. Using projections for the 2019 EAV and proposedlevy, the Village's 2019 tax rate is estimated t $0.952 compared to the 2018 rte 1.143. The Library's 2019 tax rate i esti t $0.577, compared to the 2018 rte $0.696. The rate reduction for Library and the Village is estimated based on the expected increases in the base EAV. https://go.boarddocs.com/il/vomp/Board.nsf/Private?open&login 1/2 11/8/2019 BoardDocs®Pro For illustration purpose, a house with a market value of $350,,000., paid $1,165 in property taxes to the Village for the assessment year 2018. The same house will pay the $1,188 in property taxes at a new rate with a 2 percent levy increase. The analysis assumes the change in the EAV will be in the same ratio across the board and the property tax burden ratio is same as 2018. The 2 percent levy increase for the Village of Mount Prospect will cost residents residing in a house with an average market value of $350,000, $1.94 in additional taxes per month. Alternatives 1. Village Board approval of the 2019 property tax levy reflecting an increase of 2.00 percent over the final 2018 extension. 2. Action at the discretion of the Village Board. Staff Recommendation Staff recommends the Village Board approve the 2019 Property Tax Levy reflecting a 2 percent increase over the 2018 final extension. At the last Finance Commission meeting, the Commission recommended approving the Budget as presented, which includes a 2 percent levy increase over the fina1201 8 extension (Approved 4/2). Levy Document.pdf (1,346 KB) Prop Tax 2019 Levy Summary.pdf (677 KB) Administrative Content Executive Content https://go.boarddocs.com/il/vomp/Board.nsf/Private?open&login 2/2 ORDINANCE NO. AN ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF TAXES FOR THE CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT PROSPECT FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2019 AND ENDING DECEMBER 31, 2019 PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES the day of , 2019 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois the day of , 2019. ORDINANCE NO. AN ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF TAXES FOR THE CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT PROSPECT FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2019 AND ENDING DECEMBER 31, 2019 NOW, THEREFORE, BE IT ORDAINED BY THE President and Board of Trustees of the Village of Mount Prospect, Cook County, Illinois, as follows: Section 1: That the sum of Thirty Million Seven Hundred and Six Thousand Four Hundred and Sixty One Dollars ($30,654,801) the same being the total amount to be levied of budget appropriations heretofore made for the corporate and municipal purposes for the fiscal year beginning January 1, 2019 and ending December 31, 2019 as approved by the President and Board of Trustees of the Village of Mount Prospect, be and the same is hereby levied on all taxable property within the Village of Mount Prospect according to the valuation of said property as is,or shall be assessed or equalized by the State and County purposes for the current year 2019. Section 2: The budgetary appropriations having been made by the President and Board of Trustees of the Village of Mount Prospect were passed and approved by Ordinance No. 6416 at a meeting hereof regularly convened and held in said Village of Mount Prospect, Illinois, on the 20th day of November, 2018, and amended by Ordinance No. 6433 and Ordinance No. 6473, passed and approved on the 19th day of February, 2019 and 17th September, 2019 respectively, and thereafter duly published according to law, the various objects and purposes for said budgetary appropriations are heretofore made and set forth under the column entitled "Amount Budgeted", and the specific amount herein levied for each object and purpose is set forth under the column entitled"Amount Levied", in Articles I through VI. 1 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2019 TAX LEVY Amount Amount Budgeted Levied ARTICLE I -POLICE PROTECTION Personal Services 101566,921 4,346,500 Employee Benefits 518779416 0 Other Employee Costs 185,460 0 Contractual Services 1194202 0 Utilities 49,143 0 Insurance 148,902 0 Commodities&Supplies 196,642 0 Office Equipment 30,950 0 Other Equipment 92,400 0 Total Police Department 1910901636 4,346,500 TOTAL BUDGET FOR POLICE PROTECTION 19109036 AMOUNT TO BE RAISED BY TAX LEVY 413461500 ADD 2%FOR LOSS&COST OF COLLECTION 861930 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR POLICE PROTECTION 41433,430 ARTICLE II -FIRE PROTECTION Personal Services 910015343 510491574 Employee Benefits 513795998 0 Other Employee Costs 179,328 0 Contractual Services 11259,274 0 Utilities&Insurance 67,858 0 Insurance 185,287 0 Commodities&Supplies 97,620 0 Building Improvements 13,250 0 Office Equipment 250 0 Other Equipment 2449739 0 Total Fire Department 1614289947 510491)574 TOTAL BUDGET FOR FIRE PROTECTION 161428,947 AMOUNT TO BE RAISED BY TAX LEVY 51049,574 ADD 2%FOR LOSS&COST OF COLLECTION 100,991 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR FIRE PROTECTION 5,150,565 2 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2019 TAX LEVY Amount Amount Budgeted Levied ARTICLE III-DEBT SERVICE 00 Debt Service 00 00 514 G.O.Bonds-Series 2011 B Bond Principal 77500 7751000 Interest Expense 19,530 191530 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 201113 794,530 7941530 00 00 515 G.O.Bonds-Series 2012 Bond Principal 0 0 Interest Expense 54,095 541095 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2012 54,095 541095 00 00 516 G.O.Bonds-Series 2013 Bond Principal 55500 0 Interest Expense 3699956 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2013 9241956 0 00 00 517 G.O.Bonds-Series 2014 Bond Principal 7601000 7601000 Interest Expense 123,450 1231450 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2014 883,450 883,450 00 00 518 G.O.Bonds-Series 2016 Bond Principal 0 0 Interest Expense 2659800 2651800 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2016 2659800 2651800 00 00 565 G.O.Bonds-Series 2017-TIF Bond Principal 0 0 Interest Expense 1599369 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2017 1591369 0 00 00 565 G.O.Bonds-Series 2017-Water Bond Principal 1409000 0 Interest Expense 156,131 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2017 296,131 0 3 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2019 TAX LEVY Amount Amount Budgeted Levied ARTICLE III-DEBT SERVICE(continued) 00 00 566 G.O.Bonds-Series 2018A-TIF Bond Principal 0 0 Interest Expense 273,369 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2018A-TIF 273,369 0 00 00 566 G.O.Bonds-Series 2018A-Water Bond Principal 12500 0 Interest Expense 1781500 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2018A-Water 3039500 0 00 00 519 G.O.Bonds-Series 2018B-New Bond Principal 0 0 Interest Expense 1,444,250 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2018B-New 1,444,250 0 00 00 519 G.O.Bonds-Series 2018-Refi Bond Principal 4555000 4551000 Interest Expense 1651250 951375 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2018B-Refi 620,250 5501375 00 00 565 G.O.Bonds-Series 2019A-Water Bond Principal 6000 0 Interest Expense 5061617 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2017 5669617 0 00 00 565 G.O.Bonds-Series 2019B-TIF Bond Principal 0 0 Interest Expense 3539709 0 Bank and Fiscal Fees 0 0 Total G.O.Bonds-Series 2017 353,709 0 TOTAL BUDGET FOR DEBT SERVICE 699409026 AMOUNT TO BE RAISED BY TAX LEVY 215481250 ADD 2%FOR LOSS&COST OF COLLECTION 501965 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR DEBT SERVICE 215991215 4 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2019 TAX LEVY Amount Amount Budgeted Levied ARTICLE IV-POLICE PENSION 00 Police Pensions Pension Benefits 517909809 3,767,056 Contractual Services 167,300 0 Insurance 1500 0 Commodities&Supplies 100 0 Other Expenditures 1200 0 Total Police Pensions 5,985,209 31767,056 TOTAL BUDGET FOR POLICE PENSION 519851209 AMOUNT TO BE RAISED BY TAX LEVY 3,767,056 ADD 2%FOR LOSS&COST OF COLLECTION 751341 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR POLICE PENSION 318421397 ARTICLE V-FIREFIGHTERS'PENSION 00 Fire Pensions Pension Benefits 6,032,036 3,375,879 Contractual Services 1361700 0 Insurance 155000 0 Commodities&Supplies 100 0 Other Expenditures 1000 0 Total Firefighters'Pensions 61193,836 31375,879 TOTAL BUDGET FOR FIREFIGHTERS'PENSION 6,193,836 AMOUNT TO BE RAISED BY TAX LEVY 3,375,879 ADD 2%FOR LOSS&COST OF COLLECTION 67,518 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR FIREFIGHTERS'PENSION 314431397 5 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2019 TAX LEVY Amount Amount Budgeted Levied ARTICLE VI-MOUNT PROSPECT LIBRARY 90 Mount Prospect Library Library Expenditures 919929000 9,991,692 Bond Principal 1147000 1147000 Interest Expense/Fiscal Charges 105,850 1051850 Total Library Services 11,567,850 11,567,542 TOTAL BUDGET FOR MOUNT PROSPECT LIBRARY 11,567,850 AMOUNT TO BE RAISED BY TAX LEVY-Library Expenditures 9,991,692 AMOUNT TO BE RAISED BY TAX LEVY-Bond Principal and Interest 11575,850 ADD 2%FOR LOSS&COST OF COLLECTION 2311351 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR MOUNT PROSPECT LIBRARY 1117981893 6 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2019 TAX LEVY SUMMARY Amount Total to be Raised Amount Tax Levy Amount by for Loss Incl.Loss Article Fund Budgeted Tax Levy and Cost and Cost I Police Protection $ 19509036 413465500 861930.00 414331430 II Fire Protection 165428,947 510495574 1001991.00 511501565 III Debt Service 61019,700 21548,250 501965.00 215991215 IV Police Pension 5,985,209 31767,056 751341.00 3,8421397 V Firefighters'Pension 6,940,026 31375,879 671518.00 31443,397 Village Totals 541464,518 191087,259 381,745.00 19,46904 VI Mount Prospect Library Library Services 9999200 9,991,692 1991834 10,191,526 Library Debt Service 15575,850 115755850 311517 116071367 Library Totals 115567,850 1115675542 2311351 11,798,893 Village and Library Totals $ 66,032,368 30165401 6131096 3112671897 7 Section 3: The sum of $363,000 is budgeted to be received from personal property replacement tax revenue during the fiscal year commencing January 1, 2019 and ending December 31, 2019 and has been included herein as funds to be derived from sources other than property taxes supporting expenses related to police and fire protection, general obligation bonds and interest, public safety pensions and library services. Section 4: That the County Clerk is directed to add 2%to the requested tax levy as a provision for loss and cost. Section 5: That the Village Clerk of the Village of Mount Prospect is hereby directed to certify a copy of this Ordinance and is hereby authorized and directed to file a copy of the same with the County Clerk of Cook County, Illinois, within the time specified by law. Section 6: That, if any part or parts of this Ordinance shall be held to be unconstitutional or otherwise invalid, such constitutionality or invalidity, shall not affect the validity of the remaining parts of this Ordinance. The President and Board of Trustees of the Village of Mount Prospect hereby declares that they would have passed the remaining parts of the Ordinance of they had known that such parts or parts thereof would be declared unconstitutional or otherwise invalid. Section 7: That this Ordinance shall be in full force and effect from and after its passage, approval, publication in pamphlet form and recording, as provided by law. AYES: NAPES: ABSENT: PASSED and APPROVED this day of November, 2019. Arlene A. Juracek, Mayor ATTEST: Karen Agoranos, Village Clerk g 0 0 0 0 0 0 o o o 0 0 0 0 0 U O O 00 R* N N t0 q:T r-I O r- r- Ln M O O O M r-I Ln Ln Ln 00 0 Ol N o m r4 O t.6 O1 L6 N r-I o r4 r4 U M r-I r-I m ' ' ' ' ' ' ' ' N ' ' to O Ln :i- cn 00 C-0 m OItt ti m l0 cn to M m Ln qe 00 U 110 m N 111 O m 00 r-I to r` M i r 00 QJ 00 O r-i m M O m C r A N O r t!) 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