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HomeMy WebLinkAbout8.4 1st reading of 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, 2021 AND ENDING DECEMBER 31, 2021Mr�GauC �'d'+rt;�iect Subjectdof ORDINANCE AUTHORIZING THE LEVY AND COLLECTION OF . CORPORATE AND MUNICIPAL PURPOSES OF THE VILLAGE OF MOUNT PROSPECT FOR THE FISCAL YEAR BEGINNING JANUARY 1, 2021 AND ENDINT DECEMBER 31, 2021 Meeting November.■ MEETING OF • PROSPECT : • Fiscal Impact Dollar Amount Budget Source Category NEW BUSINESS Type Ordinance Information Prior to December 21, 2021, the Village must have on file with the County Clerk its 2021 tax levy ordinance. This includes the corporate levy and abatement ordinances. The Village will receive proceeds from the 2021 tax levy in 2022. The Village had two joint workshops with the Village Board and the Finance Commission in October 2021 discussing the 2021 levy and the 2022 budget. (Oct. 12 Budget Workshop Video / Oct. 19 Budget Workshop Video). The proposed 2021 levy totals at $19,469,004 and it reflects a zero percent increase over the 2020 extended taxes. The Village had a zero percent levy increase for 2020 levy as well. This marks a third year with a zero percent levy in last four years. The below -mentioned levy amounts are the proposed amount after an abatement of $625,334 in public safety pensions and $4,293,025 abatement of the debt service levy. The debt service levy abatements are presented on a separate ordinance. In absence of these abatements, the property tax burden will increase by 25.3 percent. Mount Prospect Library has adopted a levy totaling $11,712,000. With a 2% amount for loss and costs, the total levy for the Library will be $11,946,240, 1 which shows an increase of 1.25 percent over the 2020 extended taxes. The total Equalized Assessed Value of the Village of Mount Prospect is $1.97 billion. The most recent tax rate for the Village of Mount Prospect is 0.978%. The Village's current share in the total property tax bill is 10.3 percent. An average house with a value of $330,200 pays an average of $1,031 in the property tax for the Village services. A public hearing, second reading of the ordinance and the final approval of the levy is expected to be on November 16, 2021. A public notice for the public hearing on the 2021 levy will be published in the Daily Herald Newspaper on November 4, 2021. Village and 67,326,734 30,799,259 615,985.00 31,415,244 Library Totals Alternatives 1. Village Board approval of the 2021 property tax levy reflecting an increase of zero percent over the final 2020 extension. 2. Action at the discretion of the Village Board. Staff Recommendation Approve the 2021 property tax levy reflecting a 0 percent increase over the 2020 2 Fund Budgeted Levy Amount Amount for Net Tax Levy Amount Loss & Cost I Police Protection 20,379,573 4,346,500 86,930.00 4,433,430 II Fire Protection 17,260,061 510491574 100,991.00 511501565 III Debt Service 7,12111711 2,828,686 56,574.00 2,885,260 IV Police Pension 3,8201,016 314951016 69,900.00 315641916 V Firefighters' Pension 3,667,817 3,3671483 67,350.00 3,434,833 Village Totals 52,249,178 19,087,259 381,745.00 19,469,004 VI Mount Prospect Library Library Services 13,496,556 10,131,000 202,620.00 10,333,620 Library Debt Service 1,581,000 1,581,000 311620.00 11612,620 Library Totals 15,077,556 11,712,000 234,240.00 11,946,240 Village and 67,326,734 30,799,259 615,985.00 31,415,244 Library Totals Alternatives 1. Village Board approval of the 2021 property tax levy reflecting an increase of zero percent over the final 2020 extension. 2. Action at the discretion of the Village Board. Staff Recommendation Approve the 2021 property tax levy reflecting a 0 percent increase over the 2020 2 levy extension. ATTACHMENTS: 2021 Levy Ordinance.pdf 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, 2021 AND ENDING DECEMBER 31, 2021 PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES the day of 12021 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois the day of , 2021. 4 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, 2021 AND ENDING DECEMBER 31, 2021 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 Ninety Nine Thousand Two Hundred and Fifty Nine Dollars ($30,799,259) 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, 2021 and ending December 31, 2021 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 2021. 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. 6544 at a meeting hereof regularly convened and held in said Village of Mount Prospect, Illinois, on the 17' day of November, 2020, and amended by Ordinance No. 6558 on the 2nd day of March, 2021, 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 V1. 5 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2021 TAX LEVY Amount Amount Budgeted Levied ARTICLE I -POLICE PROTECTION Personal Services 11,386,727 4,346,500 Employee Benefits 6,456,709 0 Other Employee Costs 173,485 0 Contractual Services 1,865,933 0 Utilities 37,000 0 Insurance 190,661 0 Commodities & Supplies 228,535 0 Office Equipment 25,785 0 Other Equipment 14,738 0 Total Police Department 20,379,573 4,346,500 TOTAL BUDGET FOR POLICE PROTECTION 20,379,573 AMOUNT TO BE RAISED BY TAX LEVY 4,346,500 ADD 2% FOR LOSS & COST OF COLLECTION 86,930 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR POLICE PROTECTION 4,433,430 ARTICLE II -FIRE PROTECTION Personal Services 9,660,962 5,049,574 Employee Benefits 5,747,796 0 Other Employee Costs 155,240 0 Contractual Services 1,266,692 0 Utilities 21,000 0 Insurance 157,182 0 Commodities & Supplies 78,135 0 Building Improvements 5,500 0 Office Equipment 1,500 0 Other Equipment 166,054 0 Total Fire Department 17,260,061 5,049,574 TOTAL BUDGET FOR FIRE PROTECTION 17,260,061 AMOUNT TO BE RAISED BY TAX LEVY 5,049,574 ADD 2% FOR LOSS & COST OF COLLECTION 100,991 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR FIRE PROTECTION 5,150,565 2 6 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2021 TAX LEVY ARTICLE III - DEBT SERVICE 00 Debt Service 00 00 515 G.O. Bonds - Series 2012 Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2012 00 00 516 G.O. Bonds - Series 2013 Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2013 00 00 517 G.O. Bonds - Series 2014 Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2014 00 00 518 G.O. Bonds - Series 2016 Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2016 00 00 565 G.O. Bonds - Series 2017 - TIF Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2017 00 00 565 G.O. Bonds - Series 2017 - Water Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2017 00 00 566 G.O. Bonds - Series 2018A - TIF Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2018A - TIF 3 Amount Amount Budgeted Levied 885,000 885,000 27,436 27,436 0 0 912,436 912,436 585,000 0 336,206 0 0 0 921,206 0 1,125,000 1,125,000 71,700 71,700 0 0 1,196,700 1,196,700 0 0 265,800 265,800 0 0 265,800 265,800 155,000 0 153,769 0 308,769 0 160,000 0 144,531 0 0 0 304,531 0 205,000 0 264,369 0 0 0 469,369 0 7 VILLAGE OF MOUNT PROSPECT, ILLINOIS 2021 TAX LEVY ARTICLE III - DEBT SERVICE (continued) 00 00 566 G.O. Bonds - Series 2018A - Water 124,500 Bond Principal 0 Interest Expense 124,500 Bank and Fiscal Fees Total G.O. Bonds - Series 2018A - Water 00 00 519 G.O. Bonds - Series 2018B - New Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2018B - New 00 00 519 G.O. Bonds - Series 2018B - Refi Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2018B - Refi 00 00 565 G.O. Bonds - Series 2019A - Water Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2017 00 00 565 G.O. Bonds - Series 2019B - TIF Bond Principal Interest Expense Bank and Fiscal Fees Total G.O. Bonds - Series 2017 TOTAL BUDGET FOR DEBT SERVICE AMOUNT TO BE RAISED BY TAX LEVY ADD 2% FOR LOSS & COST OF COLLECTION TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR DEBT SERVICE 4 Amount Amount Budgeted Levied 150,000 0 168,000 0 318,000 0 0 0 1,444,250 329,250 0 0 1,444,250 329,250 0 0 124,500 124,500 0 0 124,500 124,500 265,000 0 325,800 0 0 0 590,800 0 0 0 265,350 0 0 0 265,350 0 7,121,711 2,828,686 56,574 2,885,260 M VILLAGE OF MOUNT PROSPECT, ILLINOIS 2021 TAX LEVY ARTICLE IV - POLICE PENSION 00 Police Pensions Amount Amount Budgeted Levied Annual Pension Costs 3,820,016 3,495,016 Total Police Pensions 3,820,016 3,495,016 TOTAL BUDGET FOR POLICE PENSION 3,820,016 AMOUNT TO BE RAISED BY TAX LEVY 3,495,016 ADD 2% FOR LOSS & COST OF COLLECTION 69,900 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR POLICE PENSION 3,564,916 ARTICLE V - FIREFIGHTERS' PENSION 00 Fire Pensions Annual Pension Costs 3,667,817 3,367,483 Total Firefighters' Pensions 3,667,817 3,367,483 TOTAL BUDGET FOR FIREFIGHTERS' PENSION 3,667,817 AMOUNT TO BE RAISED BY TAX LEVY 3,367,483 ADD 2% FOR LOSS & COST OF COLLECTION 67,350 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR FIREFIGHTERS' PENSION 3,434,833 ARTICLE VI - MOUNT PROSPECT LIBRARY 90 Mount Prospect Library Library Expenditures 13,496,556 10,131,000 Bond Principal 1,550,000 1,550,000 Interest Expense/Fiscal Charges 31,000 31,000 Total Library Services 15,077,556 11,712,000 TOTAL BUDGET FOR MOUNT PROSPECT LIBRARY 15,077,556 AMOUNT TO BE RAISED BY TAX LEVY - Library Expenditures 10,131,000 AMOUNT TO BE RAISED BY TAX LEVY - Bond Principal and Interest 1,581,000 ADD 2% FOR LOSS & COST OF COLLECTION 234,240 TOTAL AMOUNT TO BE RAISED BY TAX LEVY FOR MOUNT PROSPECT LIBRARY 11,946,240 5 0 Article I Police Protection 11 Fire Protection III Debt Service IV Police Pension V Firefighters' Pension for Loss Village Totals VILLAGE OF MOUNT PROSPECT, ILLINOIS 2021 TAX LEVY SUMMARY Fund VI Mount Prospect Library Library Services Library Debt Service Library Totals Village and Library Totals iF Amount Total to be Raised Amount Tax Levy Amount by for Loss Incl. Loss Budgeted Tax Levy and Cost and Cost $ 20,379,573 4,346,500 86,930.00 4,433,430 17,260,061 5,049,574 100,991.00 5,150,565 7,121,711 2,828,686 56,574.00 2,885,260 3,820,016 3,495,016 69,900.00 3,564,916 3,667,817 3,367,483 67,350.00 3,434,833 52,249,178 19,087,259 381,745.00 19,469,004 13,496,556 10,131,000 202,620.00 10,333,620 1,581,000 1,581,000 31,620.00 1,612,620 15,077,556 11,712,000 234,240.00 11,946,240 $ 67,326,734 30,799,259 615,985.00 31,415,244 iF Section 3: The sum of $384,200 is budgeted to be received from personal property replacement tax revenue during the fiscal year commencing January 1, 2021 and ending December 31, 2021 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 2021. 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