O-23-37ORDINANCE 0-23-37
AN ORDINANCE LEVYING TAXES FOR CORPORATE PURPOSES FOR THE CURRENT FISCAL YEAR,
COMMENCING ON THE FIRST DAY OF JANUARY, 2024, AND ENDING ON THE THIRTY FIRST DAY OF
DECEMBER, 2024, 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 same 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, 2024, and ending on the thirty first day of December, 2024.
BUDGETED
GENERAL CORPORATE FUND
AMOUNT
LEVY AMOUNT
ADMINISTRATIVE DEPARTMENT
(Org. 141111, 101210, 101330, 102110)
Personnel Services
$4,980,757
0
Other Services
47,050
0
Contractual Services
5,979,850
0
Commodities
99,700
0
Capital Outlay
76,800
0
Transfers Out
1,193,395
0
ADMINISTRATIVE DEPARTMENT TOTAL
12,377,552
0
PUBLIC SAFETY - POLICE DEPARTMENT
Personnel Services
10,300,018
4,220,740
Other Services
160.281
0
Contractual Services
1,144,149
0
Commodities
217,880
0
Capital Outlay
402.288
0
Transfers Out
300,662
0
PUBLIC SAFETY TOTAL
12,525,278
4,220,740
STREET DIVISION - PUBLIC WORKS
Personnel Services
1,329,600
0
Other Services
4,000
0
Contractual Services
1,022,867
0
Commodities
467,400
0
Capital Outlay
231,250
0
Transfers Out
202,401
0
STREET DIVISION TOTAL
3,257,518
0
TOTAL GENERAL CORPORATE FUND
28,160,348
4,220,740
WATER FUND
WATER DIVISION - PUBLIC WORKS
Personnel Services
1,061,650
0
Other Services
3,500
0
Contractual Services
539,430
0
Commodities
4,300,600
0
Capital Outlay/Transfers out
202,215
0
TOTAL WATER FUND 6,107,395 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
2,026,625
11,600
763,537
621,450
1,670,928
185,241
LEVY AMOUNT
5,279,381
0
323,200
0
6,300
0
29,400
0
128,200
0
1,900
0
489,000
0
1,841,840
0
1,841,840
0
410,000
0
3,085,000
0
3,495,000
0
DEBT SERVICE FUND
GO Series 2011 B - $725,000 of Levy to Sinking Fund
GO Series 2015
GO Series 2017
GO Series 2018
GO Series 2020
GO Series 2021 - Village and Library Budgeted
Fiscal Agent Fees
TOTAL DEBT SERVICE FUND
2011 B SINKING FUND
Contractual Services
Transfers out
TOTAL 2011 B SINKING FUND
POLICE PENSION FUND
Personnel Services (Benefit Payments)
Contractual Services
TOTAL POLICE PENSION FUND
MOTOR FUEL TAX FUND
Capital Outlay
TOTAL MOTOR FUEL TAX FUND
REFUSE FUND
Personnel Services
Contractual Services
Commodities
Capital Outlay/Transfer Out
TOTAL REFUSE FUND
COMMUTER PARKING LOTS FUND
Personnel Services
Other Services
Contractual Services
Commodities
Capital Outlay
TOTAL COMMUTER PARKING LOTS FUND
3
BUDGETED
AMOUNT
LEVY AMOUNT
499,200
1,225,000
673,750
673,750
438,438
438,438
438,330
438,330
745,463
745,463
1,730,150
1,040,450
5,000
0
41530,331 4,561,431
1,500 0
50,000 0
51,500 0
3,715,000 0
77,700 0
3,792,700
0
3,990,000
0
3,990,000
0
0 0
1,559,900 0
22,700 0
197,743 0
1,780,343 0
44,000 0
75,000 0
90,800 0
8,300 0
0 0
218,100
n
BUDGETED
DEERFIELD PUBLIC LIBRARY FUNDS AMOUNT LEVY AMOUNT
Personnel Services 3,567,500 3,567,500
Other Services 472,000 0
Contractual Services 500,500 439,500
Commodities 600,500 600,500
Capital Outlay 0 0
GO Series 2021 - Library Portion* 689,700 689,700
TOTAL DEERFIELD PUBLIC LIBRARY FUND 5,830,200 5,297,200
2023 BUDGETED
SUMMARY OF TAX LEVIES AMOUNT LEVY AMOUNT
GENERAL CORPORATE FUND
ADMINISTRATIVE DEPARTMENT
12,377,552
0
PUBLIC SAFETY
12,525,278
4,220,740
STREET DIVISION
3,257,518
0
WATER FUND
6,107,395
0
SEWER FUND
5,279,381
0
GARAGE FUND
489,000
0
VEHICLE & EQUIPMENT REPLACEMENT FUND
1,841,840
0
INFRASTRUCTURE REPLACEMENT FUND
3,495,000
0
DEBT SERVICE FUND
4,530,331
4,561,431
2011 B SINKING FUND
51,500
0
POLICE PENSION FUND
3,792,700
0
MOTOR FUEL TAX FUND
3,990,000
0
REFUSE FUND
1,780,343
0
COMMUTER PARKING LOTS FUND
218,100
0
59,735,938
8,782,171
SUBTOTAL VILLAGE OF DEERFIELD FUNDS
DEERFIELD PUBLIC LIBRARY
General Corporate Fund and Capital Improvements 5,140,500 4,607,500
Debt Service Fund - Series 2021 689,700 689,700
SUBTOTAL DEERFIELD PUBLIC LIBRARY FUNDS 5,830,200 5,297,200
TOTAL ALL FUNDS
4
65,566,138 14,079,371
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. 2023, 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 4, 2023
AYES: Benton, Berg, Jacoby, Oppenheim, Seiden
NAYS: None
ABSENT: Metts-Childers
ATTEST:
Village Clerk
5
---- l -- _
Mayor
Village of Deerfield - Exhibit A
2023 Property Tax Levy with comparison to 2022
2022
2023
2023
2023
Percent
Dollar
Fund
Levy
Levy
Abatements
Net
Change
Change
Purpose
Extended
Budget
(Reduction)
Levy
(22 --> 23)
(22 � 23)
General Fund
$4,058,403
$4,220,740
$0
$4,220,740
4.00%
$162,337
Scavenger Fund
0
0
0
0
-
0
Infrastructure
0
0
0
0
-
0
Debt Service Fund
4,175,792
4,561,431
359,239
4,202,192
0.63%
26,400
Total Village Levies
2.29%
8,234,195
8,782,171
359,239
8,422,932
188,737
Library
4,382,500
4,607,500
0
4,607,500
5.13%
225,000
Library Debt Service
687,450
689,700
0
689,700
0.33%
2,250
Total
3.13%
13,304,1451
14,079,371
359,239
13,720,132
415,987
11 /7/2023
Exhibit B
2023 Property Tax Levy with Five Year Comparison
Proposed
Fund
2019
2020
2021
2022
2023
General
3,677,437
3,752,222
3,902,311
4,058,403
4,220,740
Scavenger
0
0
0
0
0
Infrastructure
0
0
0
0
0
Debt Service (net)
4,197,136
4,122,351
4,155,492
4,175,792
4,202,192
7,874,573
7,874,573
8,057,803
8,234,195
8,422,932
Total Village
Library
5,113,3311
5,113,3311
5,066,4501
5,069,9501
5,297,200
Combined Levy
12,987,904
12,987,904
13,124,253
13,304,145
13,720,132
Tax Rate History
EAV
1,524,116,833
1,479,532,161
1,466,012,476
1,520,213,882
1,550,618,160
Tax Rate( per $100)
(est)
Village (blended)
0.517
0.532
0.550
0.542
0.543
Library (blended)
0.335
0.346
0.346
0.334
0.342
Combined
0.852
0.878
0.895
0.875
0.885
11/7/2023
Exhibit C - Abatement Analysis - Debt Service - 2023 Levy
Corporate
Corporate
Corporate
Corporate
Corporate
Corporate
Corporate
QECB
Purpose
Purpose
Purpose
Purpose
Purpose
Purpose
Purpose
2011E
2015
2017
2018
2020
2020
2021
2021
WRF
non-WRF
WRF
non-WRF
WRF
Total
Debt Service Levies
$1,225,000
$673,750
$438,438
$438,330
$298,185
$447,278
$317,000
$723,450
$4,561,431
Abate from:
General Fund
0
BAB Rebate
0
QECB Rebate
359,239
359,239
Total Abatement
359,239
0
0
0
0
0
0
0
359,239
Net Levy
$865,761
$673,750
$438,438
$438,330
$298,185
$447,278
$317,000
$723,450
$4,202,192
1 im2o23
Exhibit D
2022 Property Tax Levy with Three Year Projection
Proposed
Projected
Projected
Projected
Fund
2022
2023
2024
2025
2026
General
4,058,403
4,220,740
4,389,569
4,565,152
4,747,758
Scavenger
0
0
0
0
0
Infrastructure
0
0
0
0
0
Debt Service (net)
4,175,792
4,202,192
4,204,142
4,222,542
4,241,542
8,234,195
8,422,932
8,593,711
8,787,694
8,989,300
Total Village
Library
5,069,9501
5,297,2001
5,509,088
5,729,4521
5,958,630
Combined Levy
13,304,145
13,720,132
14,102,799
14,517,145
14,947,930
Tax Rate History
EAV
1,520,213,882
1,550,618,160
1,581,630,523
1,613,263,133
1,645,528,396
Tax Rate( per $100)
(est)
(est)
(est)
(est)
Village
0.542
0.543
0.543
0.545
0.546
Library
0.334
0.342
0.348
0.355
0.362
Combined
0.8751
0.885
0.892
0.900
0.908
2024 through 2026 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
2022 Village Tax
$902.75
2023 Village Tax
$923.44
2024 Village Tax
$942.16
2025 Village Tax
$963.43
2026 Village Tax
$985.53
11 /7/2023
TO: Kent Street, Village Manager
FROM: Eric Burk, Director of Finance
DATE: November 22, 2023
SUBJECT: 2023 Property Tax Levy and Abatement
The amount of the 2023 Village levy was determined during the 2024 budget process. The total
levy, as indicated in the budget, required by bond ordinances, and requested and approved by
the Library, is $14,079,371. This is the pre -abatement number. The breakdown of the levy is
indicated in the column marked "2023 Levy" in Exhibit A. Debt service abatements total
$359,239 and bring the net levy to $13,720,132.
The Truth in Taxation hearing notice was published on November 9, 2023 and the hearing was
held during the Board meeting on November 20, 2023.
The ordinances adopting the levy and abating the levy for debt service are attached. I
recommend you seek Board approval for them.
IV
NOTICE OF PROPERTY TAX LEVY
FOR THE VILLAGE OF DEERFIELD
(INCLUDING THE DEERFIELD PUBLIC LIBRARY)
A public hearing to approve a proposed property tax levy for the Village of
Deerfield (including the Deerfield Public Library) for 2023 will be held on
Monday, November 20, 2023, 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, (8471945-5000.
The corporate and special purpose property taxes extended or abated for 2022
were $8,440,903. The proposed corporate and special purpose property taxes
to be levied for 2023 are $8,828,240. This represents a 4.59% increase over the
previous year.
The property taxes extended for debt service and public building commission
leases for 2022 were $4,863,242. The estimated property taxes to be levied for
debt service and public building commission leases for 2023 are $5,251,131.
This represents a 7.98% percent increase from the previous year.
The total property taxes extended or abated for 2022 were $13,304,145.
The estimated total property taxes to be levied for 2023 are $14,079,371. This
represents a 5.83% 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.