HomeMy WebLinkAbout8.3 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, 2022 AND ENDING DECEMBER 31, 2022Mr�GauC �'d'+rt;�iect
Item Cover Page
Subject Ist reading of AN ORDINANCE TO ABATE A PART
OF ..
PURPOSESMUNICIPAL
MOUNTO. THE FISCAL
YEAR BEGINNING JANUARY 1, 2022 AND r
DECEMBER 31, 2022
Meeting October1 A' MEETING OF •
PROSPECT VILLAGE BOARD
Fiscal Impact
Dollar Amount
Budget Source
Category NEW BUSINESS
Type Ordinance
Information
The proposed ordinance is a part of the annual budget process. Every year, the
Village abates part of the debt service property tax levy. The Village has several
General Obligation Bonds issued in the past, and Cook County will levy debt
service property tax levy unless the Village abates part of the bond levies. There
are certain debt service payments which the Village pays from the alternative
revenue sources, and this eliminates the need to levy property taxes for such
bond principal and interest amounts.
For the assessment year 2022 (payable in 2023), the Village will be abating
following bonds.
Principal;Pa
terest
Total
Due
Abatement
Net
Levy
2%
Loss
Net
Levy
Payment
ment
and
Costs
1
Series
2013-
Already
Refunded
605,000
318,656
923,656
923,656
-
-
-
with
2022A
Series
2014
1,265,000
37,950
1,302,950
-
1,302,950
26,059
1,329,009
Series
515,000
265,800
780,800
780,800
15,616
796,416
2016
Series
2017
170,000
147,569
317,569
317,569
-
-
-
(TIF)
Series
2017
175,000
138,131
313,131
313,131
-
-
-
(WTR)
Series
2018a
225,000
254,119
479,119
479,119
-
-
-
(TIF)
Series
2018a
160,000
160,500
320,500
320,500
-
-
-
(WTR)
Series
2018b
-
1,444,250
1,444,250
1,444,250
-
-
-
(New)
Series
2018b
-
124,500
124,500
-
124,500
2,490
126,990
(Refi)
Series
2019a
290,000
312,550
602,550
602,550
-
-
-
(WTR)
Series
20196
210,000
265,350
475,350
475,350
-
-
-
(TIF)
Series
2022
215,000
316,550
531,550
531,550
-
-
-
(Water)
Series
2022A
650,000
230,440
880,440
880,440
-
-
-
(Refi)
Total
Village
of
4,480,000
4,016,365
8,496,365
6,288,115
2,208,25044,165
2,252,415
Mount
Prospect
As mentioned above, the Village has total debt service payments due in the
amount of $8,496,365. Of this amount, $6,288,115 will be abated. The abatement
ordinance will result in a net debt service levy of $2,252,414 (including 2.0% for
loss and costs). The series 2013 bonds are refunded with new series 2022A bonds
2
in 2022. However, the call date for the series 2013 bonds is December 1, 2022,
hence they are included in the above calculation. The abated bonds are paid
using various revenue sources including, home -rule sales tax, water/sewer
charges, and TIF revenues.
The second reading and final approval for the abatement ordinance is scheduled
on November 1, 2022.
Alternatives
1. Village Board approval the attached ordinance abating portions of the 2022
Property Tax Debt Service Levy.
2. Action at the discretion of the Village Board.
Staff Recommendation
Village Board approval the attached ordinance abating portions of the 2022
Property Tax Debt Service Levy.
ATTACHMENTS:
General Village Levy Abatement Ordinance - Nov 1 2022.pdf
KI
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, 2022 AND ENDING DECEMBER 31, 2022
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
the day of 12022
Published in pamphlet form by
authority of the corporate authorities
of the Village of Mount Prospect, Illinois,
the day of , 2022.
4
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, 2022 AND ENDING DECEMBER 31, 2022
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 series 2013 for financing the construction
of various flood control projects throughout the village there was levied for the year
2022 the sum of $923,656.00 for bond principal and interest payments.
B. That pursuant to Village Ordinance No. 6347 adopted November 7, 2017
authorizing the issuance of general obligation bonds series 2017 for financing the
costs of certain water and sewer capital projects in the Village, there was levied for
the year 2022 the sum of $313,131.26 for bond interest payments.
C. That pursuant to Village Ordinance No. 6347 adopted November 7, 2017
authorizing the issuance of general obligation series 2017 bonds for financing the
costs of certain capital projects in the Village (TIF), there was levied for the year
2022 the sum of $317,568.76 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 series 2018A for financing the costs of
certain water and sewer capital projects in the Village, there was levied for the year
2022 the sum of $320,500.00 for bond interest payments.
E. That pursuant to Village Ordinance No. 6385 adopted April 17, 2018 authorizing
the issuance of general obligation bonds series 2018A for financing the costs of
certain capital projects in the Village (TIF), there was levied for the year 2022 the
sum of $479,119.00 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 series 2018B for financing the
construction of Police and Fire HQ projects and refunding of certain bonds of the
village there was levied for the year 2022 the sum of $1,568,750.00 for bond
interest payments.
5
G. That pursuant to Village Ordinance No. 6449 adopted April 16, 2019 authorizing
the issuance of general obligation bonds series 2019A for financing the costs of
certain water and sewer capital projects in the Village, there was levied for the year
2022 the sum of $602,550.00 for bond principal and interest payments.
H. That pursuant to Village Ordinance No. 6483 adopted October 15, 2019 authorizing
the issuance of general obligation bonds series 2019B for financing the construction
of various capital projects with the TIF District of Prospect and Main of the Village
of Mount Prospect, there was levied for the year 2022 the sum of $475,350.00 for
bond principal and interest payments.
I. That pursuant to Village Ordinance No. 6594 adopted December 7, 2021
authorizing the issuance of general obligation bonds series 2022 for financing the
construction of various water and sewer projects throughout the village there was
levied for the year 2021 the sum of $531,550 for bond principal and interest
payments.
J. That pursuant to Village Ordinance No. 6622 adopted April 5, 2022 authorizing the
issuance of general obligation bonds series 2022A for refunding Series 2013 G.O.
Bond of the Village of Mount Prospect, levied for the year 2022 the sum of
$880,440 for bond principal and 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 $923,656 levied for G.O. Bond series 2013 interest and principal
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
$923,656 being the entire amount levied for such bond interest payment purposes for the fiscal
year commencing January 1, 2022 and ending December 31, 2022.
Section 3: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $313,131.26 levied for G.O. Bond series 2017 interest and principal
payments for the purpose of funding water and sewer construction projects throughout the village
pursuant to Ordinance No. 6347 be and the same is hereby abated in the amount of $313,131.26
being the entire amount levied for such bond interest payment purposes for the fiscal year
commencing January 1, 2022 and ending December 31, 2022.
Section 4: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $317,568.76 levied for G.O. Bond series 2017 principal and interest
payments for the purpose of funding construction projects throughout the village (TIF) pursuant
to Ordinance No. 6347 be and the same is hereby abated in the amount of $315,568.76 being the
entire amount levied for such bond principal and interest payment purposes for the fiscal year
commencing January 1, 2022 and ending December 31, 2022.
Section 5: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $320,500.00 levied for G.O. Bond series 2018A interest and principal
payments for the purpose of funding water and sewer construction projects throughout the village
pursuant to Ordinance No. 6385 be and the same is hereby abated in the amount of $320,500.00
6
being the entire amount levied for such bond interest payment purposes for the fiscal year
commencing January 1, 2022 and ending December 31, 2022.
Section 6: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $479,119.00 levied for G.O. Bond series 2018A principal and interest
payments for the purpose of funding construction projects throughout the village (TIF) pursuant
to Ordinance No. 6385 be and the same is hereby abated in the amount of $479,119.00 being the
entire amount levied for such bond principal and interest payment purposes for the fiscal year
commencing January 1, 2022 and ending December 31, 2022.
Section 7: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $1,568,750.00 levied for G.O. Bond series 2018 B interest payments
for the purpose of funding construction projects throughout the village pursuant to Ordinance No.
6403 be and hereby partially abated in the amount of $1,444,250 levied for such bond interest
payment purposes for the fiscal year commencing January 1, 2022 and ending December 31, 2022.
Section 8: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $602,550.00 levied for G.O. Bond series 2019A principal and interest
payments for the purpose of funding water and sewer construction projects throughout the village
pursuant to Ordinance No. 6449 be and the same is hereby abated in the amount of $602,550 being
the entire amount levied for such bond principal and interest payment purposes for the fiscal year
commencing January 1, 2022 and ending December 31, 2022.
Section 9: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $475,350 levied for G.O. Bond series 2019B principal and interest
payment for the purpose of funding construction projects in the area of Prospect & Main TIF of
the Village of Mount Prospect pursuant to Ordinance No. 6483 be and the same is hereby abated
in the amount of $475,350 being the entire amount levied for such bond principal and interest
payment purposes for the fiscal year commencing January 1, 2022 and ending December 31, 2022.
Section 10: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $531,550.00 levied for G.O. Bond series 2022 interest and principal
payments for the purpose of funding the construction of various water and sewer projects
throughout the village pursuant to Ordinance No. 6594 be and the same is hereby abated in the
amount of $531,550.00 being the entire amount levied for such bond interest payment purposes
for the fiscal year commencing January 1, 2022 and ending December 31, 2022.
Section 11: It is hereby declared by the President and Board of Trustees of the Village of Mount
Prospect that the amount of $880,440 levied for G.O. Bond series 2022A interest and principal
payments for the purpose of funding the construction of various water and sewer projects
throughout the village pursuant to Ordinance No. 6622 be and the same is hereby abated in the
amount of $880,440.00 being the entire amount levied for such bond interest payment purposes
for the fiscal year commencing January 1, 2022 and ending December 31, 2022.
Section 10: Village Ordinance Nos. 6090, 6347, 6385, 6403, 6449, 6483, 6594 and 6622 are
hereby amended with respect to the tax abatements declared herein and set forth in Sections Two
through Nine of this Ordinance.
7
Section 11: 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 12: 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 November 2022.
Paul Wm. Hoefert, Mayor
ATTEST:
Karen Agoranos, Village Clerk
0
Village of Mount Prospect
Debt Service Levy Abatement
Levy Year 2022 (Payable 2023)
Village of Mount Prospect
Series 2013 - Already Refunded with 2022A
605,000
318,656
923,656
923,656
Series 2014
1,265,000
37,950
1,302,950
-
1,302,950 26,059 1,329,009
Series 2016
515,000
265,800
780,800
-
780,800 15,616 796,416
Series 2017 (TIF)
170,000
147,569
317,569
317,569
- - -
Series 2017 (WTR)
175,000
138,131
313,131
313,131
Series 2018a (TIF)
225,000
254,119
479,119
479,119
Series 2018a (WTR)
160,000
160,500
320,500
320,500
Series 2018b (new)
-
1,444,250
1,444,250
1,444,250
- -
Series 2018b (refi)
-
124,500
124,500
-
124,500 2,490 126,990
Series 2019a (WTR)
290,000
312,550
602,550
602,550
- -
Series 2019B (TIF)
210,000
265,350
475,350
475,350
Series 2022 (Water)
215,000
316,550
531,550
531,550
Series 2022A (Refi)
650,000
230,440
880,440
880,440
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Total Debt Service Levy 8,496,365
Total Debt Service Levy Abated 6,288,115
Net Debt Service Levy 2,208,250
2% Loss & Costs 44,165
Net Levy 2,252,415
9