O-22-43ORDINANCE 0-22-43
AN ORDINANCE LEVYING TAXES FOR CORPORATE PURPOSES FOR THE CURRENT FISCAL YEAR,
COMMENCING ON THE FIRST DAY OF JANUARY, 2023, AND ENDING ON THE THIRTY FIRST DAY OF
DECEMBER, 2023, FOR THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS
BE IT ORDAINED by the Mayor and Board of Trustees of the Village of Deerfield, Lake and Cook
Counties, Illinois, that:
SECTION 1. A tax for the following sums of money, or as much thereof as may be authorized by
law, to defray all expenses and liabilities of the Village, be and the some is hereby levied for the
purposes specified against all taxable property in the Village for the fiscal year commencing on the
first day of January, 2023, and ending on the thirty first day of December, 2023.
BUDGETED
GENERAL CORPORATE FUND
AMOUNT
LEVY AMOUNT
ADMINISTRATIVE DEPARTMENT
(Org. 101 1 11, 101210, 101330, 1021 10)
Personnel Services
$4,476,824
0
Other Services
47,950
0
Contractual Services
5,530,456
0
Commodities
99,500
0
Capital Outlay
64,550
0
Transfers Out
1,140,593
0
ADMINISTRATIVE DEPARTMENT TOTAL
11,359,873
0
PUBLIC SAFETY - POLICE DEPARTMENT
Personnel Services
9,966,949
4,058,403
Other Services
140,885
0
Contractual Services
1,771,018
0
Commodities
212,886
0
Capital Outlay
140,432
0
Transfers Out
279,906
0
PUBLIC SAFETY TOTAL
12,512,076
4,058,403
STREET DIVISION - PUBLIC WORKS
Personnel Services
1,208,150
0
Other Services
4,400
0
Contractual Services
964,668
0
Commodities
466,550
0
Capital Outlay
209,600
0
Transfers Out
221,934
0
STREET DIVISION TOTAL
3,075,302
0
TOTAL GENERAL CORPORATE FUND
26,947,251
4,058,403
WATER FUND
WATER DIVISION - PUBLIC WORKS
Personnel Services
Other Services
Contractual Services
Commodities
Capital Outlay/Transfers out
1,031,050 0
8,350 0
520,406 0
3,955,700 0
198,093 0
TOTAL WATER FUND 5,713,599 0
SEWER FUND
SEWER DIVISION - PUBLIC WORKS
Personnel Services
Other Services
Contractual Services
Commodities
Debt Service
Capital Outlay/Transfer Out
TOTAL SEWER FUND
GARAGE FUND
GARAGE DIVISION - PUBLIC WORKS
Personnel Services
Other Services
Contractual Services
Commodities
Capital Outlay/Transfer Out
TOTAL GARAGE FUND
VEHICLE & EQUIPMENT REPLACEMENT FUND
Capital Outlay
TOTAL VEHICLE & EQUIPMENT REPLACEMENT FUND
INFRASTRUCTURE REPLACEMENT FUND
Contractual Services
Capital Outlay
TOTAL INFRASTRUCTURE REPLACEMENT FUND
2
BUDGETED
AMOUNT LEVY AMOUNT
1,877,487 0
12,700 0
731,346 0
544,850 0
1,657,848 0
177,552 0
5,001,783 0
306,000 0
6,300 0
29,400 0
128,200 0
4,200 0
474,100 0
1,151,712 0
1,151,712 0
1,190,000 0
6,732,000 0
7,922,000 0
BUDGETED
DEBT SERVICE FUND
AMOUNT
LEVY AMOUNT
GO Series 2011 B — $725,000 of Levy to Sinking Fund
499,200
1,225,000
GO Series 2015
672,850
672,850
GO Series 2017
437,138
437,138
GO Series 2018
438,930
438,930
GO Series 2020
748,663
748,663
GO Series 2021 — Village and Library Budgeted
1,699,900
1,012,450
Fiscal Agent Fees
5,000
0
TOTAL DEBT SERVICE FUND
4,501,681
4,535,031
fiZij111111-S11►1141► 422111L
Contractual Services
1,500
0
Transfers out
50,000
0
TOTAL 2011 B SINKING FUND
51,500
0
POLICE PENSION FUND
Personnel Services (Benefit Payments)
3,620,000
0
Contractual Services
55,900
0
TOTAL POLICE PENSION FUND
3,675,900
0
MOTOR FUEL TAX FUND
Capital Outlay
0
0
TOTAL MOTOR FUEL TAX FUND
0
0
REFUSE FUND
Personnel Services
0
0
Contractual Services
1,510,350
0
Commodities
22,700
0
Capital Outlay/Transfer Out
128,958
0
TOTAL REFUSE FUND
1,662,008
0
COMMUTER PARKING LOTS FUND
Personnel Services
44,000
0
Other Services
75,000
0
Contractual Services
102,800
0
Commodities
8,300
0
Capital Outlay
0
0
TOTAL COMMUTER PARKING LOTS FUND
230,100
0
3
DEERFIELD PUBLIC LIBRARY FUNDS
Personnel Services
Other Services
Contractual Services
Commodities
Capital Outlay
GO Series 2021 - Library Portion*
TOTAL DEERFIELD PUBLIC LIBRARY FUND
2021
SUMMARY OF TAX LEVIES
GENERAL CORPORATE FUND
ADMINISTRATIVE DEPARTMENT
PUBLIC SAFETY
STREET DIVISION
WATER FUND
SEWER FUND
GARAGE FUND
VEHICLE & EQUIPMENT REPLACEMENT FUND
INFRASTRUCTURE REPLACEMENT FUND
DEBT SERVICE FUND
2011 B SINKING FUND
POLICE PENSION FUND
MOTOR FUEL TAX FUND
REFUSE FUND
COMMUTER PARKING LOTS FUND
SUBTOTAL VILLAGE OF DEERFIELD FUNDS
DEERFIELD PUBLIC LIBRARY
General Corporate Fund and Capital Improvements
Debt Service Fund - Series 2021
SUBTOTAL DEERFIELD PUBLIC LIBRARY FUNDS
TOTAL ALL FUNDS
4
BUDGETED
AMOUNT
LEVY AMOUNT
3,237,250
3,237,250
695,500
0
510,250
510,250
819,000
635,000
0
0
687,450
687,450
5,949,450 5,069,950
BUDGETED
AMOUNT LEVY AMOUNT
11,359,873
0
12,512,076
4,058,403
3,075,302
0
5,713,599
0
5,001,783
0
474,100
0
1,151,712
0
7,922,000
0
4,501,681
4,535,031
51,500
0
3,675,900
0
0
0
1,662,008
0
230,100
0
57,331,634
8,593,434
5,262,000 4,382,500
687,450 687,450
5,949,450 5,069,950
63,281,084 13,663,384
SECTION 2. That the Village Clerk is hereby directed to file with the County Clerks of Lake and
Cook Counties, Illinois, on or before the last Tuesday in December, A.D. 2022, a copy of this ordinance
duly certified by said Village Clerk.
SECTION 3. That this ordinance shall be in full force and effect from and after its passage and
approval.
PASSED: December 5, 2022
AYES: Benton, Berg, Jacoby, Metts-Childers, Seiden, SI,%aPi'o
NAYS: None
ABSENT: Oppenheim
ATTEST: APPROVED:
Mayor
5
TO:
Kent Street, Village Manager
FROM:
Eric Burk, Director of Finance
DATE:
November 29, 2022
SUBJECT:
2022 Property Tax Levy and Abatement
The amount of the 2022 Village levy was determined during the 2023 budget process. The total
levy, as indicated in the budget, required by bond ordinances, and requested and approved by
the Library, is $13,663,384. This is the pre -abatement number. The breakdown of the levy is
indicated in the column marked "2022 Levy" in Exhibit A. Debt service abatements total
$359,239 and bring the net levy to $13,304,145.
The Truth in Taxation hearing notice was published on November 10, 2022 and the hearing
was held during the Board meeting on November 21, 2022.
The ordinances adopting the levy and abating the levy for debt service are attached. I
recommend you seek Board approval for them.
NOTICE OF PROPERTY TAX LEVY
FOR THE VILLAGE OF DEERFIELD
(INCLUDING THE DEERFIELD PUBLIC LIBRARY)
I. A public hearing to approve a proposed property tax levy for the Village of
Deerfield (including the Deerfield Public Library) for 2022 will be held on
Monday, November 21, 2022, at 7:30 PM at the Deerfield Village Hall, 850
Waukegan Road. Any person desiring to appear at the public hearing and
present testimony to the taxing district may contact Kent Street, Village Clerk,
850 Waukegan Rd., Deerfield, Illinois, 60015, (847) 945-5000.
II. The corporate and special purpose property taxes extended or abated for 2021
were $8,284,811. The proposed corporate and special purpose property taxes
to be levied for 2022 are $8,440,903. This represents a 1.88% increase over the
previous year.
III. The property taxes extended for debt service and public building commission
leases for 2021 were $4,839,442. The estimated property taxes to be levied for
debt service and public building commission leases for 2022 are $5,222,481.
This represents a 7.91% percent increase from the previous year.
IV. The total property taxes extended or abated for 2021 were $13.124,253.
The estimated total property taxes to be levied for 2022 are $13,663,384 This
represents a 4.11 % increase over the previous year. Any notice which includes
any information not specified and required by this Article shall be an
invalid notice.
All hearings shall be open to the public. The corporate authority of the taxing
district must explain the reasons for the proposed levy and shall permit persons
desiring to be heard an opportunity to present testimony within reasonable time
limits as the authority determines.
Village of Deerfield - Exhibit A
2022 Property Tax Levy with comparison to 2021
2021
2022
2022
2022
Percent
Dollar
Fund
Levy
Levy
Abatements
Net
Change
Change
Purpose
Extended
Budget
(Reduction)
Levy
(21 -* 22)
(21 -), 22)
General Fund
$3,902,311
$4,058,403
$0
$4,058,403
4.00%
$156,092
Scavenger Fund
0
0
0
0
-
0
Infrastructure
0
0
0
0
-
0
Debt Service Fund
4,155,492
4,535,031
359,239
4,175,792
0.49%
20,300
Total Village Levies
2.19%
8,057,803
8,593,434
359,239
8,234,195
176,392
Library
4,382,500
4,382,500
0
4,382,500
0.00%
0
Library Debt Service
683,950
687,450
0
687,450
0.51%
3,500
Total
1.37%
13,124,2531
13,663,384_
359,2391
13,304,145
179,892
9/5/2022
Exhibit B
2022 Property Tax Levy with Five Year Comparison
Proposed
Fund
2018
2019
2020
2021
2022
General
3,535,997
3,677,437
3,752,222
3,902,311
4,058,403
Scavenger
0
0
0
0
0
Infrastructure
0
0
0
0
0
Debt Service (net)
3,721,360
4,197,136
4,122,351
4,155,492
4,175,792
7,257,357
7,874,573
7,874,573
8,057,803
8,234,195
Total Village
Library
5,114J311
5,113,331
5,113,331
5,066,4501
5,069,950
Combined Levy
12,371,488
12,987,904
12,987,904
13,124,253
13,304,145
Tax Rate History
EAV
1,460,222,579
1,524,116, 833
1,479,532,161
1,509,122,804
1,539,305,260
Tax Rate( per $100)
(est)
(est)
Village (blended)
0.497
0.517
0.532
0.534
0.535
Library (blended)
0.350
0.335
0.3461
0.336
0.329
Combined
0.847
0.852
0.878
0.870
0.864
9/5/2022
Exhibit C - Abatement Analysis - Debt Service - 2022 Levy
Corporate
Corporate
Corporate
Corporate
Corporate
Corporate
Corporate
QECB
Purpose
Purpose
Purpose
Purpose
Purpose
Purpose
Purpose
2011B
2015
2017
2018
2020
2020
2021
2021
W RF
non-W RF
W RF
non-WRF
W RF Total
Debt Service Levies $1,225,000
$672,850
$437,138
$438,930
$299,465
$449,198
$304,000
$708,450 $4,535,031
Abate from:
QECB Rebate 359,239
359,239
Total Abatement
359,239
0
0
0
Net Levy
$865,761
$672,850
$437,138
$438,930
0 0 0 0 359
198 $304,000 $708,450 $4,1
Exhibit D
2021 Property Tax Levy with Three Year Projection
Proposed
Projected
Projected
Projected
Fund
2021
2022
2023
2024
2025
General
3,902,311
4,058,403
4,220,740
4,389,569
4,565,152
Scavenger
0
0
0
0
0
Infrastructure
0
0
0
0
0
Debt Service (net)
4,155,492
4,175,792
4,202,192
4,204,142
4,222,542
8,057,803
.8,234,195
8,422,932
8,593,711
8,787,694
Total Village
Library
5,066,4501
5,069,950
5,272,7481
5,483,6581
5,703,004
Combined Levy
13,124,253
13,304,145
13,695,680
14,077,369
14,490,698
Tax Rate History
EAV
1,509,122,804
1,539,305,260
1,570,091,365
1,601,493,193
1,633,523,056
Tax Rate( per $100)
(est)
(est)
(est)
(est)
(est)
Village
0.534
0.535
0.536
0.537
0.538
Library
0.336
0.329
0.336
0.342
0.349
Combined
0.870
0.8641
0.872
0.879
0.887
2023 through 2025 projections include 4% increases in the General and Library levies. Actual
levies will be determined in future years.
Exhibit E
Effect on a Median Priced House
($500,000 market value)
Village -Only Tax Levy
2021 Village Tax
$889.90
2022 Village Tax
$909.38
2023 Village Tax
$930.22
2024 Village Tax
$949.08
2025 Village Tax
$970.51
9/5/2022