O-21-44VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE 0-21-44
ADOPTING THE BUDGET OF THE
VILLAGE OF DEERFIELD FOR THE FISCAL YEAR
BEGINNING JANUARY 1, 2022 AND ENDING DECEMBER 31, 2022
WHEREAS, the Village of Deerfield has adopted the statutory budget system provided for
in the Illinois Municipal Code, 65 ILCS 5/8-2-9.1 through 5/8-2-9.11; and,
WHEREAS, the Village's Budget Officer has compiled a tentative budget for the fiscal
year beginning January 1, 2022; and,
WHEREAS, the tentative budget for the fiscal year beginning January 1, 2022 has been
made conveniently available to public inspection for at least ten (10) days prior to the passage of the
budget; and,
WHEREAS, a public hearing has been held on the tentative budget pursuant to public
notice duly given by publication in a newspaper having general circulation in the Village of
Deerfield at least one week prior to the time of the public hearing; and,
WHEREAS, the corporate authorities of the Village of Deerfield find that it is in the best
interest of the Village to adopt the budget attached hereto as Exhibit A as the of the Village of
Deerfield for the fiscal year beginning January 1, 2022 and ending December 31, 2022.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS,
in the exercise of its home rule powers, as follows:
. SECTION 1: The corporate authorities of the Village of Deerfield do hereby approve and
adopt the budget attached to this Ordinance as Exhibit A as the budget for the Village of Deerfield
for the fiscal year beginning January 1, 2022, and ending December 31, 2022.
SECTION 2: This Ordinance, and each of its terms, shall be the effective legislative act of
a home rule municipality without regard to whether such Ordinance should: (a) contain terms
contrary to the provisions of current or subsequent non -preemptive state law; or, (b) legislate in a
manner or regarding a matter not delegated to municipalities by state law. It is the intent of the
corporate authorities of the Village of Deerfield that to the extent that the terms of this Ordinance
should be inconsistent with any non -preemptive state law, this Ordinance shall supersede state law
in that regard within its jurisdiction.
SECTION 3: That this Ordinance shall be in full force and effect from and after its
passage, approval and publication in pamphlet form as provided by law.
PASSED this 15th day of November_, 2021.
AYES: Benton, Jacoby, Jester, Metts-Childers, Oppenheim, Seiden
NAYS: None
ABSENT: None
ABSTAIN: None
APPROVED this 16th day of November , 2021.
ATTEST:
Village Clerk
Mayor
Exhibit A
2022 Fiscal Year Budget
VILLAGE OF DEERFIELD
BUDGET MESSAGE
Municipal government provides a wide range of basic services on which we all depend: police protection,
drinking water, sewage treatment, snow plowing and building inspection to name a few. The ability of an
elected board to supply these services in an effective and efficient manner depends on its financial decisions.
That is why of all issues considered by the Village Board over the course of a year none is more important than
adoption of the annual budget.
This budget reflects operations from January 1, 2022 through December 31, 2022. This budget meets all state
mandated accounting and financial reporting requirements. Although we are beginning to see signs of
economic recovery, this year's budget planning was significantly impacted by the novel coronavirus (COVID-
19), as this global pandemic has impacted several revenue streams including sales tax, hotel tax, food and
beverage tax, commuter parking fees and others. The full extent of the COVID-19 long-term impact on the
economy is still unknown.
The total expenditure budget for fiscal year 2022 is $53,544,694 which represents a 4.27% increase from last
year's budget. This year's expenditure increase is primarily due to increased capital project funding. General
Fund transfers include $1,019,130 to the Refuse Fund, which represents a 3.5% increase from last year and
reflects the property tax levy for this fund that has been reallocated to the General Fund since 2015. Last year's
capital improvement program was significantly decreased as a result of the negative impact COVID-19 had on
Village revenue streams.
As part of this year's budget planning process the Village Board established a two-year capital plan that would
total approximately $19.5 million over 2022 and 2023, depending on federal grand dollars received. That
includes a $7 million bond issuance and $7,385,000 of expenses from the 2022 Infrastructure Replacement
Fund.
The operating component of the budget is $31.96 million, which is a 2.77% increase from the prior year. The
increase in the operating component is due primarily to contractual increases in personnel services, and other
contractual services and commodities.
Prior to COVID-19, programs and service levels had been largely stable over the past decade and the budget
prioritizes these activities as well as capital project funding that rebuilds an aging infrastructure. Reflecting the
volatile economic conditions locally and statewide and a relatively stable but growing population, the Village
continues to provide a high level of service with minimal staffing. For several years, the Village maintained
vacancies and operated with a reduced workforce. The Village continues to evaluate workforce needs as
positions are vacated through attrition and demands for service evolve with changing demographics and
technology. In light of the renewed economic constraints, positions will remain vacant, to the greatest extent
possible.
PLANNING PROCESSES
The Board has determined that a continued program of replacing and maintaining the infrastructure of the
Village remains a key priority. This budget continues the past practice of reallocating the property tax levies
from the Infrastructure Replacement Fund and Scavenger Fund to the General Fund to provide the Village the
greatest amount of flexibility, as the State of Illinois continues to threaten municipal revenue sources including
the potential for a property tax freeze and cuts to the Local Government Distributive Fund. The 2011 Qualified
Energy Conservation Bonds will once again be abated in the total amount of $359,239. In 2020, the 2010A
bonds were refunded resulting in a total estimated savings of $899,860 over the next 10 years. In 2021, the
Village refunded its 2011A, 2012 & 2013 bonds resulting in a total estimated savings of $1.695 million over the
next 10 years. The total Village levy will increase 2.33% to $8,057,803.
The uncertainty around COVID-19 and its impact on the economy as well as the fiscal position of the State of
Illinois and the continued legislative uncertainties in Springfield played a major role in the budget deliberations
this year. As a direct result of COVID-19's impact on the local economy the budget assumes a modest increase
in sales tax, home -rule sales tax, and food and beverage tax and a flat hotel tax. Notably, hotel tax is budgeted
at a little more than half the pre-COVID revenue numbers of 2019.
For the fourth year in a row, the budget reflects a state imposed 5% revenue cut to the Local Government
Distributive Fund and a 1.5% administrative fee on Home Rule Sales Tax receipts received by the Village when
compared to 2018 but revenue figures are budgeted for a slight increase when compared to last year. These
funds are distributed on a per -capita basis and with the completion of the 2020 Census the Village has
experienced a population growth to 19,196 permanent residents. Additionally, as part of the State's Rebuild
Illinois Program, the Village will receive 6 payments of approximately $206,000 each. Two payments were
received in 2020, two payments were received in 2021 and two more payments are expected in 2022. This
grant revenue has been allocated to the Village's Capital Improvement Program. Due to past budgeting
decisions, a low tax composition relative to other similarly situated communities, conservative spending
practices, the relative strength of the micro economy in Deerfield, and our strong fund balance, the Village has
not had to implement the drastic personnel and program reductions that many local governments have found
necessary. The Village has selectively filled open employee positions, implemented departmental
reorganizations to gain efficiencies and eliminated unfilled full-time positions when possible.
Just over nine years ago, the Village Board undertook a comprehensive review of the Village's Water and
Sewer Funds to address their structural deficits. Due to lower water usage that affects both water and sewer
revenues, the Board approved a revenue plan that strategically increased water and sewer revenues to reverse
the negative revenue projections. These rate increases along with strategic personnel changes and the
completion of the water meter replacement project have eliminated the structural imbalance that previously
affected these funds. This budget reflects growth in the Water Fund while the Sewer Fund is projected to end
the year with a positive fund balance, albeit a lower balance than at the beginning of the year due to an
adjustment to the number of units sold based on historical consumption. In 2021, Baxter & Woodman
conducted a comprehensive rate analysis and recommended several years of rate increases to keep pace with
increased costs and to build adequate reserves, especially in the Sewer Fund over the next five years. This
year's budget includes a 5.7% increase in the Water Fund and a 5.0% increase in the Sewer Fund as was
recommended in the consultant's report.
The Deerfield Public Library remodeling project required the Village to issue approximately $12 million of GO
debt several years ago. Funding for this debt service, endorsed by the voters in the November 2010
referendum, comes from a combination of Library general revenues, fund balance and property taxes. All the
debt is general obligation as the Village has unlimited home rule authority to raise taxes and enjoys a Aaa bond
rating from Moody's, which was once again reaffirmed in 2021.
The Village organizes its budget under several funds. Following are brief highlights of each major fund.
GENERAL CORPORATE FUND
This is the basic operating fund of the Village, which includes revenues and expenditures of all governmental
activities, except those funds that must be accounted for independently under Illinois law.
Revenues: The General Fund has projected new revenues of $22,927,811 which is a 5.25%
increase over last year's budget. The General Fund levy is $3,902,311 and reflects a
$150,089 or 4% increase over last year. The entire property tax levy remains in the
General Fund to support public safety. The Sales Tax revenues reflect a 13.64% as
this revenue stream began to stabilize throughout 2021 and is less volatile than it was
during the height of COVID-19. The Hotel Room Tax is projected to remain flat, as
business travel and leisure and convention activity have been especially impacted by
COVID-19 due to travel restrictions, limitations on large-scale gatherings and the
conversion of business activity to remote/online meetings. Hotel/Motel Tax is
budgeted at $1.5 million, which is approximately 60% of the pre-COVID figures which
approached $2.5 million in revenue. The state shared income tax is expected to
increase $200,000 as the Village has experienced population growth over the last 10
years. The state use tax is expected to increase by $150,000 or 27% to better reflect
historical performance. Building permit revenue is projected to increase to $1.1
million or 18%, to better reflect historical performance and the continued strong
residential and commercial remodeling activity that the Village has experienced in
recent years. Even during the height of COVID-19 construction activity remained an
"essential business" and residents invested in their homes and outdoor space since
they were spending more time in their place of residence. The telecomm tax is
expected to decrease by 10%to $1.3 million and the electric utility tax is also expected
to decrease by 4.35% to 1.1 million. Overall, revenues and reserves are sufficient to
cover the operating costs of the fund.
Expenditures: Total expenditures for the General Corporate Fund are budgeted at $24,738,166
which is a 0.45% decrease from last year's budget. There are no General Fund
transfers to the Infrastructure Replacement Fund this year since $1.2 million of federal
grant dollars from the American Rescue Plan Act of 2021 were previously placed in
the IRF to support capital project funding. Additionally, $1,019,130 is being
transferred from the General Fund to the Scavenger Fund to support waste hauling
operations since the property tax levy was eliminated in the Scavenger Fund in recent
years. The Walgreen sales tax rebate expense in the Finance Department budget
reflects a slight increase and totals $2,890,000 and is consistent with Walgreen's
sales and production levels achieved last year. $110,000 is projected for the fourth
year of the sales tax rebate with Jewel-Osco. There is a 3.2% decrease in PPO
employee health insurance charges and a 5.9% decrease in HMO employee health
insurance charges and 3.9% decrease to dental insurance, based on experience.
Personnel costs reflect a wage increase of 3.5% for non -union employees, which is
consistent with the wage increases recently negotiated with the two unions. A one-
year wage rollover agreement was negotiated with the Illinois Council of Police (Police
Patrol Officers) and the Illinois Union of Operating Engineers (IUOE Local 150 —
Public Works) commencing on January 1, 2022. Village operations are very labor
intensive. The largest single operating cost relates to personnel, representing 73%
of the General Fund less economic incentive payments, transfers to the Infrastructure
Replacement Fund (IRF) and Scavenger Fund. Highlights of this year's expenditure
budget include:
➢ The Walgreen's incentive expense is budgeted at $2.89 million. Since the Village
receives 20% of the revenue from this agreement, as Walgreen's activity
changes the expense changes, and this is offset by a similar move in the sales
tax revenue line. Total economic incentive expenses are budgeted at $3.0 million.
The original Economic Incentive Agreement with Walgreens National was
negotiated in 2001 and was set to expire on December 31, 2021. In April of 2021,
the Village and Walgreens National extended the Economic Incentive Agreement
for 10 additional years, ending December 31, 2031, and includes two additional
five-year renewals.
➢ $1,019,130 General Fund transfer to the Scavenger Fund.
➢ A 3.5% increase in wages to both union and non -union personnel consistent with
the approved collective bargaining agreements.
WATER AND SEWER FUNDS
The water and sewer utility systems operated by Deerfield are intended to be self -funding, based upon user
charges for services. Revenues for operations are derived primarily from services furnished to utility customers.
Other sources are interest earnings from cash invested on a short-term basis, and connection fees from new
construction where the Village's prior investments in its utilities operate to the advantage of new customers
who did not share in that initial investment.
Water Budget: Expenditures are budgeted at $5,381,368 (7.6%) against new revenues of
$5,461,250 (5.5%). The expenditure level continues to reflect investments in water
infrastructure as the water meter head replacement project is ongoing and augments
the meter change outs that were completed seven years ago. The Village continues
to see a decrease in revenue when compared with historical usage due to a
fundamental reduction in the average usage. The Village received a 15% wholesale
rate increase in 2019, a 13% wholesale increase in 2020 and then with the impacts
of COVID-19 there was no wholesale increase in 2021. However, this year Highland
Park passed on a wholesale increase of $0.322 per 100 cubic feet or 12% and similar
increases are expected to continue through at least 2023, as the City of Highland
Park pays debt service associated with the recent rehabilitation of their water
treatment facility. This budget includes a pass through of the wholesale rate resulting
in a 5.7% increase in water user rates for Deerfield customers from $5.58 to $5.90
per 100 cubic feet effective January 1. The interior and exterior of the elevated tank
was painted four years ago, but that major capital improvement was funded out of the
Village's Infrastructure Replacement Fund. The structural deficit has been addressed
and the fund ended 2021 with a positive growth cash balance. It will be imperative
that the Village keep pace with wholesale rate increases to maintain a positive
position in this fund in future years.
Sewer Budget: The Sewer Fund expenditures are budgeted at $5,090,864 (1.4%) against new
revenues of $4,898,322 (3.1 %). Last year the total number of units consumed were
adjusted down to better reflect historical consumption and that is the reason that
budgeted revenues in 2021 and 2022 are less than prior years. No substantial capital
expenditures are included in this budget; these are in the IRF. As discussed further
below, the sewer rate will be increased 5.0% from $3.63 to $3.813 per 100 cubic feet
effective January 1.
The Village Board has considered the structural deficits that have existed in these funds and their inability to
cover all operating and capital costs through the revenue base. Last year Baxter & Woodman conducted a
comprehensive rate study to analyze the funds and made recommendations to the Village Board to keep the
funds in a healthy financial position. The decision remains to fund operations entirely from user charges and to
fund the capital expenses through the IRF. Over the last nine years, the Board has implemented several
strategic changes in the Water Fund, which helped return the fund to a positive balance. User rate increases
in recent years have better reflected true operational expenses, an accelerated meter change out program was
completed in 2015 bringing greater efficiency to the operation, and major capital improvements have been
completed that significantly reduced the amount of non -revenue water in the Village. Notably, the recently
completed elevated tank painting will add resiliency to this critical system. Last year the Village completed the
first of a four-year meter head change out program that will continue through 2024. While some of these
strategies come with an inherent cost they have helped the Village achieve the goal of bringing the Water and
Sewer Fund back to a positive annual cash flow. At the end of 2022, the Water Fund is projected to end with a
balance of $473,251. 2019 was the first time the Water Fund ended the year with a positive cash balance in
nearly a decade. As projected, strategic user rate increases in the Sewer Fund over the last nine years have
returned the fund to a positive position. The Sewer Fund will end the year with a fund balance of $503,765.
The reduction in units consumed has a significant impact on the Sewer Fund and future increases in this fund
will needed to keep pace with operating costs.
SCAVENGER(REFUSE)FUND
In 2021, the Village bid and awarded waste hauling services to Lakeshore Recycling Systems that will save
the Village approximately $250,000 over the five-year contract term. This year, the Refuse Fund user rate
reflects an increase of 3.5%. The waste hauler contract includes an increase between 2% and 3.5% effective
May of each year. Seven years ago, the property tax levy for this fund was reallocated to the General Fund
and replaced by an inter -fund transfer. The inter -fund transfer totals $1,019,130 which also reflects a 3.5%
increase from last year. The user rate will increase from $7.84 to $8.11 per month per household. This fund will
use $2,328 from reserves to fund operations this year, leaving a reserve balance of $756,718 at the end of the
year.
MOTOR FUEL TAX FUN
The MFT budget projects State allotments of $700,000 which is up from last year based on 2020 census
population and increased demand from 2020. A state capital bill increased the state's per capita disbursement
formula three years ago. In addition, the Village expects to receive a total of six payments of approximately
$206,000 from Rebuild Illinois Bonds. Two payments were received in 2020, and 2021, respectively, and the
final two are expected in 2022. The Village continues using the entire allotment for capital outlay in the street
rehab program. In 2018 the Village received a 3% increase in revenue sharing due to the increased population
that was captured from the special census and the Village expects to receive an increase in future years with
the population growth that was shown in the 2020 Census. The long-term outlook on MFT revenues remain
uncertain as the State continues to face their own fiscal challenges. The Village has experienced lengthy delays
in monthly disbursements from the State. Timely payments have since resumed; however, the future of this
source remains uncertain.
PENSION FUNDS
For employees covered by the Illinois Municipal Retirement Fund, the Village contributed 12.4% (a decrease
from 12.82% in 2020) of each employee's eligible pay plus the employer's contribution of 7.65% for Social
Security and Medicare coverage. The employee contributes 4.5% for IMRF and 7,65% for Social Security and
Medicare coverage. The employer's share is expensed in each operating function, and the IMRF contribution
is projected to decrease to 10.10% in calendar year 2022 (a 18.55% decrease). The employer's contribution
to the Police Pension Fund is also expensed through the Police Department budget and is financed through
General Fund revenues. The contribution is actuarially determined as adequate for funding pension payments
and for amortizing the actuarial reserve deficiency. Sworn police covered by this fund contribute 9.91 % of their
basic wages but do not participate in Social Security. Additional income is derived from investment earnings.
In 2021, the Village contributed the full budgeted amount of $1.1 million rather than only the actuarially
determined required amount of $795,757 (17% of expected payroll). The additional contribution to the Police
Pension Fund enhances the Village's commitment to funding for rating agencies and allows for increased
investment options. The Village expects the near term contributions to increase slightly each year barring any
large changes in investment results.
The Village is committed to making 100% of its annual required contribution to the pension funds. Contributions
are expensed within each operating fund/department/division that has corresponding salary expense.
CAPITAL PROJECTS
The most obvious benefit of establishing a capital budget is the reinforcement of planning at all levels. It is an
extremely valuable decision -making device used to 1) stabilize the volume of capital improvements at some
relatively uniform level, and 2) coordinate the capital costs and their financing with the attendant debt service
demands on the operating budget.
The rolling five-year capital plan has been extremely helpful both in scheduling major projects and in
determining their financing. More than any other part of the budget, capital projects warrant detailed discussion
between Board and staff. Good financial management dictates that we review closely the major expenditures
required in the future to maintain the community's infrastructure. Once long-range plans and projects are
determined, priorities must be set and a funding program approved.
The 2021 capital plan was significantly reduced as a result of the revenue impacts from COVID-19 but 2022
and proposed 2023 capital plan funding resume more normal levels of activity.
Accordingly, the Village Board issued $7 million in bonds that are intended to supplement funding for the two-
year capital plan program for 2022 and 2023. The two- year program totals approximately $19.5 million of
capital improvements with $4.25 million in federal grants. $7,385,000 is budgeted in the Infrastructure
Replacement Fund to cover capital expenditures for 2022.
Major capital projects scheduled for 2022 include (costs shown are Village totals for the fiscal year):
➢ Continuation of the Street Rehabilitation Program ($900,000 IRF)
➢ Waukegan Road Water Main Project ($3,275,000 IRF)
➢ Wastewater Facility Improvements including Phosphorous Removal ($920,000 IRF)
➢ Various Sewer and Water Improvements ($1.675 million)
The demand for capital improvements continues to be a pressing need and the 2022 program year reflects a
significant investment in these services. A $10 million bond issuance and a $2.5 million bond issuance were
approved in 2015 and 2017, respectively, in order to meet funding levels for the recently completed three-year
capital improvement program (2015-2017). A $6 million bond issuance was approved in 2019 to cover capital
projects for 2018 and 2019, totaling approximately $12 million in improvements.
As previously noted, an additional $7 million in bonds were issued in 2021 to supplement funding for capital
improvements slated for 2022 and 2023. In addition to Bonds, the 2022 program will be funded through a
combination of Food and Beverage Tax receipts, '/ of the Home Rule Sales Tax receipts, Infrastructure
Maintenance Fee, and interest earnings. Specifically, the 2022 capital program funding totals $7,385,000.
In summary, this year's program will require the full attention of staff and these capital improvements have been
prioritized to address areas that are in need of roadway improvements as well as underground utility
improvements. The work has also been planned in a way that will minimize disruption to the motoring public as
much as possible. The street rehab program has been maintained while critical capital improvements will also
be completed on Waukegan Road. In recent years, significant road and/or water system improvements have
been completed on Greenwood Avenue East, in the Woodland Area Subdivision (Woodland, Hawthorne,
Oakwood, Woodbine), the elevated tank, Deerfield Road, Pfingsten/Kate's Bridge, Brierhill Road, North
Avenue, Deer Lake/Estate Drive, North Trail Subdivision, and the Briarwood Vista Subdivision. Prior to that
roadway improvements were completed at Lake Eleanor/Heather Road project, Carlisle/Carriage Way
Infrastructure Improvement Project, and the Lake Cook Road Widening and Reconstruction Project. Nine
years ago also concluded the construction of the sewage treatment plant project, which had been under
planning and design for five years.
VEHICLE/EQUIPMENT REPLACEMENT FUND
This fund includes purchases of vehicles and equipment amounting to more than $5,000. Each operating
department is charged an annual amount to offset these more expensive items from impacting the budget in
any one given year. This year's proposed expenditures amount to $620,011 (-60%). This fund's expenditures
vary widely year to year depending on the replacement schedule for a given year. Last year's expenditures
included the replacement of the Police Department patrol vehicles, which is the reason for the significant
decrease in 2022.
ASSESSED VALUATION
Over the past ten years, the taxable assessed valuations have changed as follows:
Year
Amount *
% Change
2011
1,392,522,439
-7.3
2012
1,293,263,968
-7.1
2013
1,228,417,175
-5.0
2014
1,227,301,586
-0.1
2015
1,319,070,388
7.4
2016
1,407,512,362
6
2017
1,468,241,454
4.3
2018
1,460,222,579
-0.5
2019
1,524,116,833
4.3
2020
1,479,532,161
2.9
DEBT SERVICE FUND
As an Illinois Home Rule community by referendum, the Village has no legal debt limit and is authorized to
issue debt without any requirement for a local referendum.
In 2021, the Village issued $7 million of additional GO Bonds in coordination with the refunding of the 2011 A,
2012 and 2013 bonds. The refunding portion resulted in total estimated savings of $1.695 million over the next
ten years. Similarly, in 2020, the Village issued $6.28 million of GO bonds to refund the 2010A (Build America)
bonds resulting in a total savings of $899,860 over the next decade. In 2018, the Village issued $5.97 million
of GO bonds and the full debt service amount associated with the issuance was abated. 2020 was the first time
the debt service amount of $438,330 associated with the 2018 bond issuance appeared on the tax bills. In
2017, the Village refunded $3.215 million of 2008 GO bonds and issued approximately $2.485 million in new
debt to complete the accelerated three-year (2015 — 2017) capital improvement plan. The 2017 issuance first
appeared on property tax bills in 2017. The Village currently has six outstanding GO debt issues, $12.48 million
of 2011 Series B, $7.11 million of the 2015 Series, $4.63 million of the 2017 Series, $5.36 million of the 2018
Series, $5.755 million of the 2020 Series and $17.815 million of the 2021 Series. In addition, the Village has
outstanding debt of $5,430,000 relating to the Library improvement project, which is supported by the Library's
property tax payers. As of December 31, 2021, Deerfield's total outstanding bonded General Obligation debt
of $58,580,000 is 3.96% of its total 2020 assessed valuation. When considering that, in Illinois, non -Home
Rule communities are allowed a ratio of 8.6%, the Village, as a Home Rule community, can be proud of its low
debt service obligations.
Deerfield currently has a Aaa rating from Moody's Investors Service, Inc., an accomplishment shared by few
municipalities in the United States. This rating was reaffirmed in October 2021. The Village Board has indicated
that it will examine the financial status of the Village each year prior to the final adoption of the annual tax levy
with a preference for abating debt service requirements for the Qualified Energy Conservation Bonds. The
Village Board used federal credits of $359,239 to abate a portion of the 2021 required Property Tax Levy
resulting in a total debt service property tax levy of $4,155,492.
PROPERTY TAX LEVY
The 2021 Property Tax Levy, collected in 2022, for all Village funds is $8,057,803. The levy reflects a 2.33%
increase from the extended 2020 levy. As discussed above, this includes abatements only for debt service
associated with the Qualified Energy Conservation Bonds. The 2021 levy is distributed as follows: $3,902,311
to the General Fund and $4,155,492 for the various GO debt service requirements, which relate to the
wastewater treatment plant reconstruction project and other various capital projects. Village property taxes for
2021 represent approximately 6% of the total property tax bill in the Village.
The Library levy is slightly decreased year -over -year and totals $5,066,450. This levy was approved by the
Library Board and accepted by the Village Board, as statutorily required.
SUMMARY
Preparing the annual budget is a very thorough and time consuming process and one that the Village Board
takes very seriously. As fellow taxpayers, they too want to hold the line on taxes, but without sacrificing the
number and quality of services rendered and making sound investments in infrastructure.
I wish to acknowledge the efforts of the Village Board and all departments in compiling this document, and to
thank them for their professional support. Special thanks are extended to the Director of Finance and all finance
department personnel who do the majority of the budget preparation. We hope that you find it both informative
and helpful in implementing our financial plan for fiscal period between January 1, 2022 and December 31,
2022.
KENT STREET
Village Manager
Village of Deerfield - Exhibit A
2021 Property Tax Levy with comparison to 2020
2020
2021
2021
2021
Percent
Dollar
Fund
Levy
Levy
Abatements
Net
Change
Change
Purpose
Extended
Budget
(Reduction)
Levy
(20 --> 21)
(20 --> 21)
General Fund
$3,752,222
$3,902,311
$0
$3,902,311
4.00%
$150,089
Scavenger Fund
0
0
0
0
-
0
Infrastructure
0
0
0
0
-
0
Debt Service Fund
4,122,351
4,514,731
359,239
4,155,492
0.80%
33,141
Total Village Levies
2.33%
7,874,573
8,417,042
359,239
8,057,803
183,230
Library
4,382,500
4,382,500
0
4,382,500
0.00%
0
Library Debt Service
730,831
683,950
0
683,950
-6.41 %
-46,881
Total
1.05%
12,987,9041
13,483,492
359,239
13,124,253
136,349
10/12/2021
Exhibit B
2021 Property Tax Levy with Five Year Comparison
Proposed
Fund
2017
2018
2019
2020
2021
General
3,535,997
3,535,997
3,677,437
3,752,222
3,902,311
Scavenger
0
0
0
0
0
Infrastructure
0
0
0
0
0
Debt Service (net)
3,721,360
3,721,360
4,197,136
4,122,351
4,155,492
7,257,357
7,257,357
7,874,573
7,874,573
8,057,803
Total Village
Library
5,006,9221
5,114,1311
5,113,3311
5,113,3311
5,066,450
Combined Levy
12,264,279
12,371,488
12,987,904
12,987,904
13,124,253
Tax Rate History
EAV
1,468,241,454
1,460,222,579
1,524,116,833
1,479,532,161
1,509,122,804
Tax Rate( per $100)
(est)
Village (blended)
0.494
0.497
0.517
0.532
0.534
Library (blended)
0.341
0.350
0.335
0.346
0.336
Combined
0.835
0.8471
0.852
0.878
0.870
10/12/2021
Exhibit C - Abatement Analysis - Debt Service - 2021 Levy
j
Corporate
Corporate
Corporate
Corporate
Corporate
Corporate
Corporate
QECB
Purpose
Purpose
Purpose
Purpose
Purpose
Purpose
Purpose
2011B
2015
2017
2018
2020
2020
2021
2021
WRF
non-WRF
WRF
non-WRF
WRF Total
Debt Service Levies $1,225,000
$671,500
$435,538
$439,130
$298,345
$447,518
$295,500
$702,200 $4,514,731
Abate from:
QECB Rebate 359,239
359,239
Net Levv $865,761 $671.500
0 0 0 0 0 0 359,2391
$435,538 $439,130 $298,345 $447,518 $295,500 $702,200 $4,155,492
10/12/2021
Exhibit D
2020 Property Tax Levy with Three Year Projection
Proposed
Projected
Projected
Projected
Fund
2020
2021
2022
2023
2024
General
3,752,222
3,902,311
4,058,403
4,220,739
4,389,569
Scavenger
0
0
0
0
0
Infrastructure
0
0
0
0
0
Debt Service (net)
4,122,351
4,155,492
4,175,791
4,202,191
4,204,141
7,874,573
8,057,803
8,234,194
8,422,930
8,593,710
Total Village
Library
5,113,3311
5,066,4501
5,319,7731
5,532,5631
5,753,866
Combined Levy
12,987,904
13,124,253
13,553,967
13,955,494
14,347,576
Tax Rate History
EAV
1,479,532,161
1,509,122,804
1,539,305,260
1,570,091,366
1,601,493,193
Tax Rate( per $100)
(est)
(est)
(est)
(est)
Village
0.532
0.534
0.535
0.536
0.537
Library
0.346
0.336
0.346
0.352
0.359
Combined
0.878
0.870
0.881
0.889
0.896
10/12/2021
Exhibit E
Effect on a Median Priced House
($500,000 market value)
Village -Only Tax Levy
2020 Village Tax
$887.06
2021 Village Tax
$907.70
2022 Village Tax
$927.57
2023 Village Tax
$948.83
2024 Village Tax
$968.07
10/12/2021
FUND
General
Sewer
Water
Garage
Subtotal "Operational' Funds
M FT
Refuse (Solid Waste)
Debt Service
2011E Debt Service Sinking Fund
Infrastructure
Replacement (inc. Bond Proc)
Parking Lots
Vehicle & Equipment
Replacement
COMBINED VILLAGE FUNDS
Police Pension
VILLAGE OF DEERFIELD
2021
BUDGET SUMMARIES BY FUND
1 /1 /2021
AUDITED PROJECTED
BEGINNING NEW
FUND BALANCE REVENUES
12/31 /2021
PROJECTED
PROJECTED ENDING
EXPENDITURES FUND BALANCE
$20,117,677
$22,144,222
$23,663,133
$18,598,766
758,079
4,742,899
4,804,671
696,307
390,769
5,420,250
5,417,650
393,369
1,246
405,000
429,700
(23,454)
$21,267,771
$32,712,371
$34,315,154
$19,664,988
830,818
1,113,200
556,590
1,387,428
748,139
1,544,615
1,533,708
759,046
241,326
4,488,921
4,492,621
237,626
6,731,634
775,000
115,500
7,391,134
804,134
10,723,410
2,462,800
9,064,744
101,211
83,100
203,100
(18,789)
5,864,458
556,188
1,297,155
5,123,491
$36,589,491
$51,996,805
$44,976,628
$43,609,668
$59,652,793
4,240,000
3,274,500
$60,618,293
Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for proprietary funds represent available cash balances.
VILLAGE OF DEERFIELD
2022
BUDGET SUMMARIES BY FUND
1 /112022
12/31 /2022
PROJECTED
PROJECTED
BEGINNING
BUDGET NEW
BUDGET
ENDING
FUND
FUND BALANCE
REVENUES
EXPENDITURES
FUND BALANCE
General
$18,598,766
$22,927,811
$24,738,166
$16,788,411
Sewer
696,307
4,821,868
5,013,410
504,765
Water
393,369
5,461,250
5,381,368
473,251
Garage
(23,454)
405,000
445,800
(64,254)
Subtotal "Operational" Funds
$19,664,988
$33,615,929
$35,578,744
$17,702,173
MFT
1,387,428
1,113,200
0
2,500,628
Refuse (Solid Waste)
759,046
1,602,630
1,604,958
756,718
Debt Service
237,626
4,475,181
4,477,881
234,926
2011E Debt Service Sinking Fund
7,391,134
775,000
51,500
8,114,634
Infrastructure
Replacement (inc. Bond Proc)
9,064,744
3,073,410
7,385,000
4,753,154
Parking Lots
(18,789)
146,600
220,100
(92,289)
Vehicle & Equipment
Replacement
5,123,491
689,582
620,011
5,193,062
COMBINED VILLAGE FUNDS
$43,609,668
$45,491,532
$49,938,194
$39,163,006
Police Pension
$60,618,293
2,700,000
3,606,500
$59,711,793
Certain funds are restricted in that available funds may only be used
for expenditures allowed within said fund. Figures for proprietary funds represent available cash balances.
Available balance is based on estimated prior year end totals.
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDC
FUND/REVENUE SOURCE 2019 2020 2021 2021 2022 21->22
GENERAL FUND (10)
Taxes --------------- -----------
-Corporate Property
-Sales
-Home Rule Sales
-Hotel/Motel
-State Income
-State Use Tax
-Pers. Prop. Replace.
-Telecommunications Tax
-Electric Utility Tax
Fines------ ---------------------
-Court/Local Ordinance
License Fees ----------- -----
-Business
-Liquor
-Vehicle
-Other
Permit Fees ---------------- --
-Building
-Other
Inspection Fees--------------
-EngineeringOther-------------------------
-Dispatching Services
-Interest Earned (net)
-Special Police Services
-Activity Donations
-Grants
-Transfers In
-Cable Franchise Fees
-Auction Proceeds
-Rental Income
-False Alarm Fees
-Miscellaneous
TOTAL NEW REVENUE
Adjustment (To)
From Fund Balance
TOTAL EXPENDITURES
WATER FUND (50)
-Water Sales
-Interest Earned
-Miscellaneous/contributions
TOTAL NEW REVENUE
Adjustment (To)
From Retained Earnings
TOTAL OPERATING EXPENSES
3,520,886
3,684,530
3,752,222
3,752,222
3,902,311
4,162,743
3,296,050
4,400,000
5,300,000
5,000,000
2,427,689
1,739,777
2,835,000
3,200,000
2,985,000
2,457,844
609,330
1,500,000
850,000
1,500,000
1,998,925
2,040,802
1,800,000
1,850,000
2,000,000
633,668
838,588
550,000
700,000
700,000
157,584
140,839
135,000
200,000
150,000
5,896,439
1,212,527
1,450,000
1,300,000
1,300,000
1,188,214
1,038,198
1,150,000
1,100,000
1,100,000
-----------------------------------------------------------------------------------------------------
274,725
169,535
282,500
208,500
282,500
------------------------------------------------------------------------------------------------------------
52,409
16,841
45,500
29,000
45,500
61,744
11,250
70,000
5,000
30,000
371,207
339,752
370,000
350,000
370,000
1,750
2,125
3,000
3,000
3,000
-------------------------------------------------------------------------------------------------------
1,918,596
1,384,029
925,000
1,000,000
1,100,000
7,250
5,950
7,000
7,000
7,000
---------------------------------------------------------------------------------------------------------
18,305
27,768
336,000
55,000
110,000
--------------------------------------------------------------------------------------------------
974,431
456,290
405,000
540,000
610,000
768,455
213,324
200,000
50,000
50,000
246,262
266,687
331,000
300,000
366,000
39,704
500
35,000 -
1,000
35,000
62,453
879,024
65,000
105,000
65,000
2,748,235
524,316
200,000
264,000
250,000
442,514
422,701
450,000
450,000
450,000
1,523
830
7,500
2,500
7,500
252,886
267,467
275,000
250,000
275,000
19,125
13,850
27,000
15,000
27,000
258.511
344 071
177,000
257,000
207 000
30,964,077
19,946,951
21,783,722
22,144,222
22,927,811
r 7.784.1 M
3401.433
3.066.989
1.518.911
1.810.355
711 23,663,
4.00%
13.64%
5.29%
0.00%
11.11%
27.27%
11.11%
-10.34%
-4.35%
0.00%
0.00%
-57.14%
0.00%
0.00%
18.92%
0.00%
67.26%
50.62%
-75.00%
10.57%
0.00%
0.00%
25.00%
0.00%
0.00%
0.00%
0.00%
16.95%
5.25%
-40.97%
-0.45%
4,351,014
5,052,070
5,031,000
5,300,000
5,319,000
5.72%
0
1,629
1,500
750
750
-50.00%
2331,025
265.959
141.500
119,500
141.500
0.00%
6,682,039
5,319,658
5,174,000
5,420,250
5,461,250
5.55%
{2,023,102)
31,949
(173.660F
f2,600)
f79,882)
-54.00%
4,658,937
5,351,607
5,000,340
5,417,650
5,381,368
7.62%
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND/REVENUE SOURCE 2019 2020 2021 2021 2022 21->22
SEWER FUND (54)
-Sewer Use Fees
2,874,981
3,137,677
2,974,750
3,000,000
3,121,450
4.93%
-Interest Earned
18,789
4,999
7,000
1,000
1,000
-85.71%
-Miscellaneous/transfers in/contributi(
2.357.810
2.280.574
1,767.399
1,741,899
1,699,418
-3.85%
TOTAL NEW REVENUE
5,251,580
5,423,250
4,749,149
4,742,899
4,821,868
1.53%
Adjustment (To)
From Retained Earnings
`(301.185)
(275.542)
269,993
61,772
191,542
-29.06%
TOTAL OPERATING EXPENSES
4,950,395
5,147,708
5,019,142
4,804,671
5,013,410
-0.11%
MOTOR FUEL TAX FUND (14)
-Intergov. Transfer In
616,062
1,095,929
1,037,000
1,112,000
1,112,000
7.23%
-Interest Inc./Misc.
19,097
5.431
6.000
1 200
1,200
-80.00%
TOTAL NEW REVENUE
635,159
1,101,360
1,043,000
1,113,200
1,113,200
6.73%
Adjustment (To)
From Fund Balance
352-841
351.360
781.000
556.610)
[1,113,200)
-242.54%
TOTAL EXPENDITURES
988,000
750,000
1,824,000
556,590
0
-100.00%
'
.. mz�wi'".u"rix�iio>raw'�ira.w�-aser�' �iii•��c�'�.
GARAGE FUND (70)
-Charges for Service
412,715
407,967
395,000
395,000
395,000
0.00%
-Interest Earned/Misc.
9,245
5.436
10,000
10,000
10,000
0.00%
TOTAL NEW REVENUE
421,960
413,403
405,000
405,000
405,000
0.00%
Adjustment (To)
From Fund Balance
(51,289)
842
41,700
24,700
40,800
-2.16%
TOTAL EXPENDITURES
370,671
414,245
446,700
429,700
445,800
-0.20%
POLICE PENSION FUND (80)
-Employer Contribution
1,100,000
1,100,000
1,100,000
1,100,000
1,100,000
0.00%
-Employee Contrib.
427,942
460,146
400,000
440,000
400,000
0.00%
-Invest. Income
9.051,872
8,640,950
1,200.000
2,700,000
1,200 000
0.00%
TOTAL NEW REVENUE
10,579,814
10,201,096
2,700,000
4,240,000
2,700,000
0.00%
Adjustment (To)
From Fund Balance
(7,631,935)
(7,041,943)
796,500
(965,500)
906,500
13.81%
TOTAL EXPENDITURES
2,947,879
3,159,153
3,496,500
3,274,500
3,606,500
3.15%
DEBT SERVICE FUND (35)
-Property Taxes
2,980,891
3,516,845
3,397,351
3,397,351
3,430,492
0.98%
-Interest Earned/Misc./BAB credit
1,702,968
1,212,999
1,094,570
1.091,570
1.044.689
-4.56%
TOTAL NEW REVENUE
4,683,859
4,729,844
4,491,921
4,488,921
4,475,181
-0.37%
Adjustment (To)
From Fund Balance
(19,310)
49.074
700
3.700
2.700
285.71 %
TOTAL EXPENDITURES
4,664,549
4,680,770
4,492,621
4,492,621
4,477,881
gyy p--0.333%�
2011 B DEBT SERVICE SINKING FUND (36)
-Property Taxes
725,000
725,000
725,000
725,000
725,000
0.00%
-Interest Earned
312,618
173,305
90,000
50,000
50,000
-44.44%
TOTAL NEW REVENUE
1,037,618
898,305
815,000
775,000
775,000
-4.91%
Adjustment (To)
From Fund Balance
(875,805)
(597,087)
763,500
659,500}
(723,500)
-5.24%
TOTAL EXPENDITURES
161,813
301,218
51,500
115,500
51,500
0.00%
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUDG
FUND/REVENUE SOURCE 2019 2020 2021 2021 2022 21->22
INFRASTRUCTURE REPLACEMENT (22) including
bond proceeds
-Transfers in
1,000,000
2,000,000
500,000
500,000
0
-100.00%
-Home Rule Sales Tax
809,229
579,926
975,000
1,075,000
1,000,000
2.56%
-Food & Beverage Tax
659,345
471,326
495,000
495,000
500,000
1.01%
-Infrastructure Maintenance Fee
497,354
354,268
300,000
300,000
300,000
0.00%
-Other (Grants/Bond Proc.)
297,240
114,171
0
8,347,410
1,267,410
N/A
-Interest Earned
272,233
62,105
45,000
6.000
6,000 _
-86.67%
TOTAL NEW REVENUE
3,535,401
3,581,796
2,315,000
10,723,410
3,073,410
32.76%
Adjustment (To)
From Fund Balance
3.050 387
4.639 795
503.000
8.260.610
4,311,590
757.17%
TOTAL EXPENDITURES
6,585,788
8,221,591
2,818,000
2,462,800
7,385,000
162.07%
VEHICLE & EQUIPMENT REPLACEMENT FUND (21)
-Interfund Transfer
739,238
665,360
546,188
546,188
679,582
24.42%
-Interest/Misc.
233,325
90,889
50,000
10,000
10,000
-80.00%
TOTAL NEW REVENUE
972,563
756,249
596,188
556,188
689,582
15.67%
Adjustment (To)
From Fund Balance
279,367
(378,990}
954 877
740-967
(69,571)
-107.29%
TOTAL EXPENDITURES
1,251,930
377,259
1,551,065
1,297,155
620,011
-60.03%
lil� r l- ti,Aki�lPW
SOLID WASTE SYSTEM (58)
-User Fees
554,694
572,309
546,950
546,450
565,500
3.39%
-Property Taxes
0
0
0
0
0
N/A
-Interfund Transfer
955,984
984,665
984,665
984,665
1,019,130
3.50%
-Miscellaneous
18,947
4,589
17,000
12,500
17,000
0.00%
-Interest
16,809
3,978
4.000
1,000
1,000 _
-75.00%
TOTAL NEW REVENUE
1,546,434
1,565,541
1,552,615
1,544,615
1,602,630
3.22%
Adjustment (To)
From Fund Balance
(40,961)
(98,009)
26.443
(10,907)
2.328
-91.20%
TOTAL OPERATING EXPENSES
1,505,473
1,467,532
1,579,058
1,533,708
1,604,958
1.64%
BUDGET SUMMARY - FOUR YEAR COMPARISON
YR.END YR.END BUDGET EST.YR.END BUDGET % CHG BUD(
FUND/REVENUE SOURCE 2019 2020 2021 2021 2022 21->22
COMM. STATION PARKING (60)
-User Fees
292,861
66,388
293,000
83,000
146,500
-50.00%
-Misc. Revenue
0
0
0
0
0
N/A
-Interest
8,774
2.097
2,000
100
100
-95.00%
TOTAL NEW REVENUE
301,635
68,485
295,000
83,100
146,600
-50.31%
Adjustment (To)
From Fund Balances
(3,503)
225.882
174 900
120,000
73,500
-198.13%
TOTAL EXPENDITURES
298,132
294,367
220,100
203,100
220,100
0.00%
'OTAL NEW REVENUES 66,612,139 54,005,938 45,920,595 56,236,805 48,191,532 4.950,
kdjustment (To)
From Fund Balance (15,048,661) (492,104) 5,429.142 (7,985,6771 5,353,162 -1.400
'OTAL EXPENDITURES 51,563,478 53,513,834 51,349,737 48,251,128 53,544,694 4.270,
0.6
0.5
0.4
a 0.3
a 0.2
0.1
0
VILLAGE PROPERTY TAX RATE - $/$100 OF EQUALIZED ASSESSED VALUATION
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021+
TAX YEAR
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s a
Exhibit B
Draft Fee Resolution
VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
RESOLUTION NO. R-21-42
ANNUAL FEE RESOLUTION OF THE
VILLAGE OF DEERFIELD ESTABLISHING
A CONSOLIDATED SCHEDULE OF FEES, RATES AND
CHARGES AS AUTHORIZED BY ORDINANCE NO. 0-12-35
WHEREAS, the corporate authorities of the Village of Deerfield have determined that it
would be economically efficient and expedient to consolidate most regulatory permit, license and
user fees, rates and charges in a single resolution to be known as the Annual Fee Resolution, and
to periodically review and update the Annual Fee Resolution to ensure that such fees, rates and
charges are adjusted as appropriate;
WHEREAS, the corporate authorities of the Village of Deerfield have adopted
Ordinance No. 0-12-35 which amends various sections of the Municipal Code and the Zoning
Ordinance of the Village of Deerfield and provides for the consolidation and imposition of
various permit, license and user fees, rates and charges in an Annual Fee Resolution to be
adopted by the corporate authorities; and
WHEREAS, the corporate authorities of the Village of Deerfield have considered and
determined the fees, rates and charges to be made and imposed for the several license, permit,
application, user and other charges which are authorized by Ordinance No. 0-12-35 to be
established in the Annual Fee Resolution of the Village of Deerfield; and
WHEREAS, this resolution shall be known as the Annual Fee Resolution of the Village
of Deerfield, and the various fees, rates and charges set forth in Exhibit A to this resolution, as
-1-
now and hereafter amended, shall be made and imposed as authorized by the Municipal Code
and the Zoning Ordinance of the Village of Deerfield, as amended by Ordinance No. 0-12-35;
NOW, THEREFORE, BE IT RESOLVED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES,
ILLINOIS, in the exercise of its home rule powers, as follows:
SECTION 1: The above and foregoing recitals are incorporated into and made a part of
this Resolution as if fully set forth herein.
SECTION 2: Exhibit A attached hereto is hereby adopted as the Annual Fee Resolution
of the Village of Deerfield.
SECTION 3: That this Resolution, and each of its terms, shall be the effective
legislative act of a home rule municipality without regard to whether such Resolution should: (a)
contain terms contrary to the provisions of current or subsequent non -preemptive state law; or,
(b) legislate in a manner or regarding a matter not delegated to municipalities by state law. It is
the intent of the corporate authorities of the Village of Deerfield that to the extent that the terms
of this Resolution should be inconsistent with any non -preemptive state law, this Resolution shall
supersede state law in that regard within its jurisdiction.
[This Space Left Blank Intentionally]
-2-
SECTION 4: That this Resolution shall be in full force and effect upon its passage and
approval as provided by law.
PASSED this 15th day of_ November__ 52021,
AYES: Benton, Jacoby, Jester, Metts-Childers, Oppenheim, Seiden
NAYS: None
ABSENT: None
ABSTAIN: None
APPROVED this _ 16th day of November , 2021.
ATTEST:
Villa 7e Clerk
-3-
Village President
ANNUAL FEE RESOLUTION
Color Code for Correlating Departments in Annual Fee Resolution
TAN
Administration & Finance
j TAN
BLUE
Community Development & Planning
BLUE
GREEN
Police
IMM GREEN
YELLOW
Public Works & Engineering
YELLOW
Classification
Municipal
Description
Fee for CY 2022
Code
Reference
(A) ALCOHOLIC
:BEVERAGES
Liquor Licenses
3-4
Administrative application fee
$200.00
3-4
Fingerprinting
$44.00 per person
3-8
Class A- annual
$2,500.00
3-8
Class B- annual
$1,000.00
3-8
Class BB - annual
$1,250.00
3-8
Class C -annual
$0.00
3-8
Class D -annual
$1,500.00
3-8
Class D-1 -annual
$500.00
3-8
Class D-2-annual
$2,000.00
3-8
Class D-3 - annual
$2,500.00
3-8
Class E - annual
$0.00
3-8
Class F - per event
$25.00
3 8
Winetasting permit (per special permit)
not to exceed 4 per year, available only
to class A and class B license holders
upon proper application
$50 per tasting
3-8
Class G - annual
$0.00
3-8
Class H - annual
$750.00
3-8
Class I - annual
$2,500.00
3-8
Class J - annual
$750.00
3-8
ClassK- annual
$750.00
3-8
Class L (1) - annual
$1,000.00
3-8
Class L (2) - annual
$100.00 per day of event
3-8
Class M - annual
Class N - annaul
Class O - annual
$0.00
$2,500.00
$1,000.00
3-8
3-8
B AMUSEMENT
In General
4-3
menageries
$10.00 per day
4-3
exhibition of inanimate objects
$10.00 per day
4-5
athletic exhibitions
3% of qross recie is
Billiard and Pool Room
4-14
License fee
$10.00 per table
Bowling Alleys
4-16
License fee
$10.00 per lane
Carnivals
4-19
License fee
$25.00 per day open
to the public
Coin Operated Music Device
4-25
License fee
$10.00 for each machine
Motion Pictures and Theatricals
4-29
License fee
$1.00 :er seat
4-30
motion pictures and theatricals which
are presented in premises not covered
by this license fee shall pay
$10.00 per day
Public Dances
4-40
License fee for a single dance:
number of persons in attendance
Amount
4-40(a)
0-100
$20.00
4-40 a
100-200
$40.00
4-40(a)
200-300
$60.00
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
The monthly license fee
shall equal the total of the
fees for each dance held
or proposed to be held
4-40(b)
monthy license fee
during the month for
which the license is
requested computed in
accordance with the
above schedule.
'Other amusements
(i.e. ferris wheel, roller coaster, etc.
$200.00 a year, or for
4-45 (a)
periods less than a year
License fees
$15.00 a day
C ANIMAUS
Poultry Keeping
5-44 (c)
License to Keep Fowl - annual
$25.00
(D) BUILDING/
COMMUNITY
DEVELOPMENT
Public Building Permit Fees
no permit fee shall be charged for
construction of any public or parochial
school, or building used by a
6-7
government taxing body, any church or
waived
building used for religious purposes or
any governmentally assisted senior
citizen housing project
permits issued for construction of any
7
building owned by a nonprofit
the fee schedule shall be
6
corporation and used for a continuing
reduced by 50%
care retirement community
6-55
Removal of Top Soil for Purpose of
Sale
Permit Fee
$100.00
6-71
Security Fencing
E c?
locking service fee
$100.00
6-71.1
Commercial Construction Site
Security Fencing
e. cf
I locking service fee
$500.00
6-79
Comphrensive Building Fee Schedule
2-140
Public Hearing Fee
$175 plus any additional
costs
Construction permit fee for new single-
6-6
family and two-family residential
$0.55 per square foot
construction
Based on estimated cost
of construction, $23.00
Construction permit fee for all types of
per $1,000.00 for the first
construction other than (i) new single-
$10,000.00 of estimated
6-6
family and two-family residential
cost, and $17.20 per
construction, and (ii) roof construction
$1,000.00 for each
and repair
$1,000.00 of estimated
construction cost, or
fraction thereof, thereafter
6-6
Roof permit fee for roof construction and
$75 plus impact fee
repair
re a
0.5% of estimated cost of
6-6
Infrastructure Impact Fee
construction
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
Passenger, freight, hand elevators,
power
operated dumbwaiters, moving
stairways or similar hoisting devices:
6-6
initial certification
$75.00
6-6
construction related use Rermit
$75.00
F 6
semiannual inspection testing and
$75.00
certification
Charge included in
general permit fee for new
single-family and two-
6-6
heating permit for new single-family and
family residential
two-family residential construction
construction
$40.00 per 1,000 sq. feet
of living space for all other
construction
6-6 L
linspection and reins ection fee
$100.00
6 6
certificate of occupancy/ compliance
•
inspection
$100.00
Residential construction plan review
'
feesC
6-6
based on estimated cost of
construction:
11
up to $5,000.00
$20.00
_
$5,001.00 to $15,000.00
$50.00
$15,001.00 to $50,000.00
$100.00
In excess of $50,000.00
$150.00
Commercial construction plan review
feesl
6-6
based on estimated cost of
construction:
up to $50,000.00
$100.00
$50,001.00 to $100,000.00
$200.00
„
$100,001.00 to $500,000.00
$400.00
In excess of $500,000.00
$600.00
extension of building permit based on
6-19 (d)
estimated construction cost per month
0.50 per $1.000.00
of extension
an amount equal to
the greater of 3% of the
estimated value of
6-19. t tb1
construction as
single-family construction performance
determined by the director
guarantee (estimated cost of
of building and zoning or
construction in excess of $100,000)
$10,0000
an amount equal
single-family construction performance
to $3,000 or an amount
6-19 t ,Q,
guarantee (estimated cost of
determined by the
construction up to $100,000)
director of public works
5% of the applicable
6-19.3
construction completion
penalties, but in no event
Appeal of penalties fee
less than $100.00
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
permit to remove building or structure to
6-32
a
different lot based on the estimated
$1.00 per $1,000
value of the building or structure in its
completed condition after removal to a
new lot
relocation of a building or structure to a
new location within the same lot based
on the estimated cost of moving,
6-32
including new foundations work
$4.00 per $1,000
necessary to put the building or
structure in a usable condition in its new
location
$100.00 for each 1,000
sq. feet
6 33
or fraction of the gross
area of the lot upon which
fee for demolition of a
the building or structure is
building or structure
located
an amount equal to the
estimated cost of
demolition and site
6 1C1:
restoration as determined
by the director of building
and zoning or $10,000,
demolition completion bond
whichever is greater
$23.00 per $1,000.00 of
the first
6-51
$10,000.00
$17.20 per $1,000.00 for
swimming pool permit fees based on
each $1,000.00, or
estimated cost of the erection or
fraction thereof
construction of the swimming pool
8-4
Electrical permits:
base electrical permit fee (Each device
used in an opening such as a switch,
receptacle, light fixture, motors of less
than 1/2 hp and heating or other units of
$50.00 plus $2.00
less than 600 watts is considered an
for each electrical device
outlet)
opening
base charge $50.00 plus
motor installations
$2.00 per horsepower
heating and other installations (Heating
and other units of 600 watts and larger
only)
Wa fee = $2.00
Base charge $25.00 plus
$0.50
swimming pool installations
per opening and $0.50
per fixtu re
sign installations (overall dimensions of
$8.00 per square foot
sin illumination)
new service/upgrade
$75.00
16-5
Sewer tapping/inspection fee:
licensed plumbing inspector
o
consultant fee plus 15/o
(independent contractors
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
single-family sanitary connection and
$300.00 connection,
inspection
$50.00 inspection
single family storm connection and
$200.00 connection,
inspection
$50.00 ins ection
$1,000.00 per acre
Commercial zoned property/sanitary
connection fee, $200.00
connection and inspection
inspection fee
$400.00 per acre
Commercial zoned property/storm
connection fee, $200.00
connection and inspection
inspection free
industrial, office and research zoned
$1,200 per acre
property/sanitaryconnection
connection fee
industrial, office and research zoned
$400.00 per acre
property/storm connection
connection fee
Special use zoned property sanitary
$1,200 per acre
connection
connection fee
Special use zoned property storm
$400.00 per acre
connection
connection fee
$80.00 per unit
connection fee
$20.00 per unit inspection
Multi -family zoned property/sanitary
fee
connection and inspection
$50.00 minimum
$60.00 per unit
connection fee
Multi -family zoned property/storm
$20.00 per unit inspection
connection and inspection
fee
Streets and Sidewalks
19-8
Obstruction fee
$5.00 per sign
19-24 !d1
residential driveway permit
$100.00
$200 deposit for each
10 feet in driveway width
driveway deposit
or fraction thereof
19-24 ( ci
commercial driveway permit
$200.00
19-31 (b)
parkway excavation deposit
$500.00
opening a public street or alley and/or
$1000 deposit
c�
excavation or tunneling deposit
19-62
fence permit
$50.00
Small Wireless Facility (as defined in
$650.00 for a single small
1G 84 id
Section 19-84 (b)) permit application
wireless facility
$350.00 for each small
wireless facility if the
application contains
two or more small
wireless facilities
$1,000.00 for each
small wireless facility
that includes the
installation of a new
utility pole (as defined
in Section 19-84(b))
$200 for each small
wireless facility located
on a village utility pole
19-84 (o) 12t
(as defined in Section
19-84(b)) located in
annual fee for colocation of Small
right-of-way (as defined
Wireless Facilities
in Section 19-84(b))
Classification
Municipal
Code
Reference
Description
Fee for CY 2022
$3,600 for each small
wireless facility located
on a village utility pole
(as defined in Section
19-84(b)) that is located
on Village property not
located in right-of-way
(as defined in Section
19-84 b
21-29 ( cl
Tree presevation plan review:
demolition with no building permit
$275.00
Lot improvement (no demolition):
deck and patios
$140.00
drainage and utility improvements
$150.00
driveways
$150.00
fences, sheds and accessory structures
$125.00
irrigation systems
$125.00
pools and tennis courts
$195.00
room additions
$275.00
lot redevelopment, with demolition
$525.00
lot development, without demolition
$450.00
Ad hoc tree removal:
21-31 c)
permit application
$200.00
permit for dead, hazardous and
nuisance trees
waived
Cash tree replacement:
21-35
protected tree
$125 per caliper inch
heritage tree
$175 per caliper inch
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
water permit, meter and connection
fees:
23 5
cost of meter (FOB) plus
meter
15 percent
cost of roundway (FOB)
roundway
plus 15 percent
cost of "B" box plus 15
4
"B" box
percent
cost of corporation (FOB)
corporation
plus 15 percent
cost of fittings (FOB) plus
fittings
15 percent
j 23-5
tapping fee:
$285.00
$200.00 per acre (or
23-7(a I. 1 ,
fraction), plus $400.00 per
commercial connection fee
inch of tap
$300 per acre (or
2?-7(a)(2i
fraction), plus $400.00 per
industrial connection fee
inch of tap
Charge included in
general
permit fee for new single-
family and two-family
23-5in,
residential construction
$10 per fixture for all
plumbing fixture fee
other construction
consultant fee plus
2r-5(bt
plumbing inspection fee
15%
Turn on/Turn off water service fee
$25.00
(during hours)
applicable overtime
23 21 (b
rate of emergency
response person on -call
Water service after hours
(2 hr. min.)
single- and two-family water use during
minimum charge of
23' { c'
construction (not metered)
$100.00
Charge included in
general
permit fee for new single-
family and two-family
23-5 1 c>
residential construction
temporary water meter hook-up during
$100 for all other
construction (metered)
construction
Air condition system permit:
-mIF-.
Based on estimated cost
of construction, $23.00
per $1,000.00 for the first
$10,000.00 of estimated
23-26(al
cost, and $17.20 per
$1,000.00 for each
$1,000.00 of estimated
construction cost, or
permit to install new or alter/modify an
fraction thereof, thereafter
air conditioning system
reinspection of electrical installations
and equipment or extra inspections due
6-75 knotes)
to inaccurate or incorrect information or
$25.00
failure to make necessary repairs of
faulty construction
Classification
Municipal
Code
Reference
Description
Fee for CY 2022
Zoning Ord.
11.t)3-D ; 11-42
(b)
Temporary Use Permit (Home and
Garage Sales, etc.)
Permit Fee
$5.00
0 93-48
Impact Fee (based on 176,000 per
acre)
Detached Single Family
2 Bedroom
$7,569.65
3 Bedroom
$12,933.40
4 Bedroom
$18,624.33
5 Bedroom
$16,722.23
Attached Single Family
1 Bedroom
$3,573.53
2 Bedroom
$8,138.18
3 Bedroom
$10,028.15
4 Bedroom
$14,734.62
Apartments:
Efficiency
$4,550.56
1 Bedroom
$5,888.87
2 Bedroom
$7,058.48
3 Bedroom
$12,836.98
E BUSINESSES
Business Licenses
18-26
Taxi/Chauffuer's License annual;
$25.00
18 26'
_
Taxi/Chauffuer Vehicle Registration
(annual)
$40.00
7-4
Junk Dealers
$30.00 annually
or $5.00 dail
7-14
Massage Establishments
$100.00 application feel
$0 annual renewal
7-21
Peddlers and Commercial Solicitors
$50.00 for each 90 day
period
Building Contractors (annualf
7-31
Concrete or Cement Contractors
$50.00
7-38
Electrical Contractors
$100.00
Automatic My Cleaning Machines
7-43
annual permit fee (installation)
$25.00 per machine
7-43
annual license fee
$25.00 plus $5.00 for
each unit in addition to
five
Dry Cleaning Establishments
7 49
annual license fee for establishment with
ten or less employees
$50.00
7 49
annual license fee for establishment with
more than ten employees
$75.00
7-60
Self Service Laundromats
annual license fee
$25.00
7-65
Vending Machine License (annual)
annual license fee
$15.00 for each vending
maching dispensing food
&
$50.00 for each vending
machine dispensing
cigarettes
7-69
Scavenger License
annual license fee
$25 per truck
7-77.10
Alarm System User hermits
permit fee
$25.00
11-3
Bakery
annual license fee
$15 per req ister
11-3
Cafeteria
annual license fee
$20 each
11-3
Food Dealer License
Classification
Municipal
Description
Fee for CY 2022
Code
Reference
annual license fee
$15.00 per cash register
per year
11-14
Food Delivery
annual license fee
$25.00 per vehicle
11-20
Food Refrigeration Locker Plants
annual license fee
$15.00
11-3
Ice Cream Parlor
annual license fee
$1.00 per seat
$20.00 minimum;
11-29
Milk Dealer
annual license fee
$15.00
11-41
Restaurants
annual license fee
$1.00 per seat
t$20.00 minimum
12-8
Pavement Sealant Proffional
annual license fee
$100.00
14-23
Raffle
license fee
$25.00
14-42
Commercial Filmin
basic application fee
$100.00
additional processinQ fee
$60.00 cer hour
F HEALTH
12-18
Garbage and Refuse
residential monthly user
fee
based on
refuse/recycling
contract
once a week residential service
collection
per contract
based on
refuse/recycling
contract
yardwaste sticker
per contract
12-21.1
condominium and townhouse
containerized service
per contract
12-24
Landfill
annual license fee
$5,000.00
(G) VEHICLES AND
TRAFFIC
Re ulations for Parking Lots
22-129A
parking fees:
(a)
daily fee for Village parking lots
$2.00 for each 24 hour
period
(a)
6 month permit parking for residents
$175
(a)
6 month permit parking for non-residents
$245
22-140
Vehicle License Fees (annual)
(a)
antique vehicle
$30.00
a
license transfer
$1.00
a
motor driven cycle
$15.00
(a)
motorcycle
$15.00
a)
motorized pedacycle
$15.00
(a)
passes er cars
$30.00
(a)
Recreational Vehicle/Trailer:
a)
3,000 pounds or less
$15.00
[a
3,001 to 8,000 pounds
$30.00
(a)
8,000 pounds and over
$45.00
(a)
School buses operated by a not for
profit corporation, or a public or
parochial school or buses operated by a
company on a certificate of convenience
and necessity from the Illinois
commerce commission
waived
(a)
Trucks or Buses:
(a)
8,000 pounds or less
$30.00
(a)
8,001 to 12,000 pounds
$37.50
(a)
12,001 to 24,000 eounds
$50.00
(a)
24,001 to 32,000 pounds
$67.50
Municipal
Code
Classification
Reference
Description_
Fee for CY 2022
(a)
32,001 to 50,000 pounds
$82.00
a
50,001 to 64,000 pounds
$97.50
(a)
64,001 and over
$112.00
Vehicles titled to the state, any political
(a) i
subdivision of the state or any unit of
waived
local government
The annual fee for a noncommercial
b
()
vehicle license for a vehicle owned or
$30.00
leased by a resident of age sixty five
(65) or over
The annual fee for a noncommercial
vehicle license for a vehicle registered
to a person with disabilities as defined in
( c)
625 Illinois Compiled Statutes 5/1-159.1,
$30.00
and where said vehicle has been issued
handicapped registration plates as
provided for in 62
The annual fee for a noncommercial
vehicle license for a vehicle owned or
(e)
leased by a resident on active duty in
$30.00
one of the U.S. military services shall be
waived.
The annual fee for a noncommercial
vehicle license for a charitable vehicle
owned or leased by a church or religious
M
organization for the use of a clergyman,
$30.00
minister or practitioner of any religious
denomination accredited by the religious
body or organization
Time of Payment; License Year;
22-143
Delinquency; Exemptions
shall be one-half (1/2) of
the annual fee subject to
the delinquent fees
License fee for motor vehicle licenses
provided in subsections
issued after January 1
(b) and (c) of this section.
22 96A
Permit for Overweight/
Overdimensi
b
Weight with load
(b)
Up to 100,000 lbs (single trip)
$50 valid for seven
calendar days
(b)
Up to 100,000 lbs (round trip)
$75 valid for seven
calendar days
(b)
100,001 to 120,000 lbs. (single trip)
$75 valid for seven
calendar days
(b)
100,001 to 120,000 lbs. (round trip)
$100 valid for seven
calendar days
$100 valid for seven
(b)
120,001 to 150,000 lbs. (single trip)
calendar days
(b)
120,001 to 150,000 lbs. (round trip)
$125 valid for seven
calendar days
$125 valid for seven
(b)
150,001 lbs. and over (single trip)
calendar days
(b)
150,001 lbs. and over (round trip)
$150 valid for seven
calendar days
b
Over dimension (height of length)
$50 valid for fourteen
(b)
Single Trip
calendar days
$100 valid for
(b)
Round Trip
fourteenC261:D272
calendar da, s
Bicycle Registration
22-117
Req istration Fee
j $1.00
(H) WATER
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
23-18 a
Water Rates
$5.91 per 100 Cu. Feet of
water user charge
water
23-18 (b)
meter size
minimum monthly
charge
5/8 inch
$11.82
3/4 inch
$11.82
1 inch
$17.73
1 1/2 inch
$29.53
2 inch
$59.11
3 inch
$118.22
4 inch
$216.90
6 inch
$295.55
8 inch or more
$413.76
The charges to premises outside the
corporate limits served by the municipal
water system shall be one and one-half
23-18 (d)
(1 1/2) times the charge for similar
service to premises inside the corporate
limits.
23-3
Water Deposit
meter size
deposit required
5/8 inch
$105.00
3/4 inch
$105.00
1 inch
$105.00
1 1/2 inch
$105.00
2 inch
$155.00
3 inch
$265.00
4 inch (or lager)
$460.00
23-17 (f)
Water meter replacement fee
Commercial Meter
2" Meter
$113.20
3" Meter
$182.40
_
4" Meter
Meter
$265.07
,6"
$530.00
23-17 (f)
Water meter replacement fee
Residential Meter
5/8" Meter
$18.90
3/4" Meter
$20.97
1" Meter
$28.27
1.5" Meter
$55.47
2" Meter
$113.20
17-11
Water Pollution
Initial Inspection Fee
$10.00
Subsequent Inspections
$10.00
(1) PLUMBING AND
SEWERS
16-18
Sewer Rates
$3.82 per 100 Cu. Ft.
sewer user charge
of water
Equalization charge (to equalize plant
capital expenses between users inside
and outside the corporate limits of the
Villa4e)
$1.90
(d)
Minimium monthly sewer user charge
(within Village limits)
$7.67
(e)
Minimium monthly sewer user charge
:outside Village limits;)
$11.50
In all cases in which users of the
sanitary
16-19 ( c)
sewer system are not supplied with
monthly fixed fee
metered water from the village water
supply system or other waterworks
system:
residential unit within corporate limits
$39.82
Municipal
Code
Classification
Reference
Description
Fee for CY 2022
residential unit outside corporate limits
$135.49
commercial unit within corporate limits
$77.55
commercial unit outside co orate limits
$270.97
(e)
disposal of domestic sanitary
service fee
wastewater
RV with Villa, a sticker
waived
$42.00 per use plus $0.6
RV without Village sticker
per gallon of sanitary
waste disposed
16-20
Sewer Deposit
water meter size
deposit required
1 inch and under
$85.00
over 1 inch but not more than 2 inches
$85.00
over 2 inches but not more than 3 inches
$145.00
3 inches or greater
$215.00
Sewer Use and Industrial Cost
16-23
Recovery Program (wastewater
service charge)
maintenance charge
0.061100 Cu. feet
user charge
1.77/100 Cu. feet
Equalization cost applicable to
$0cubic
users outside corporate limits
feet, whhichich sum includes
expenditures between users inside and
$0 cubic feet user
outside of the corporate limits, except
charge
charge and $equali00
where owner or occupant is responsible
cubic feet to equalize
for maintenance of the Municipal
plant capital
system. (See section 403)
Minimium Bill
$4.00/Quarter
16-23
Surchar a for extra strength wastewater
BOD per pound
$0.23
SS per pound
$0.19
J MISCELLANEOUS
Zoning Ord.
1; 14-B
Public Hearing Fee
$175 plus cost of legal
notice
Chapter 1 Section
publication and any
recording fees and third
1 31
party recovery costs and
Public Hearing
fees pursuant to
(BZA, & Plan Commission)
Ordinacne 0-20-22