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Home My WebLink AboutO-25-31VILLAGE OF DEERFIELD CERTIFICATE I, Daniel Van Dusen, Deputy Village Clerk of the Village of Deerfield, Illinois, hereby certify that the foregoing ordinance entitled: "0-25-31: An Ordinance Levying Taxes for Corporate Purposes for the Current Fiscal Year, Commencing on the Thirty First Day of December, 2026, for the Village of Deerfield, Lake and Cook Counties, Illinois," is a true copy of an original ordinance that was duly passed and adopted by the recorded affirmative votes of a majority of the members of the President and Board of Trustees of the Village at a meeting thereof that was duly called and held at 7:30 p.m. on December 1, 2025, at the Village Hall, 850 Waukegan Road, and at which a quorum was present and acting throughout, and that said copy has been compared by me with the original ordinance signed by the Village President on December 4, 2025, and recorded in the Ordinance Book of the Village and that it is a correct transcript thereof and of the whole of said ordinance, and that said ordinance has not been altered, amended, repealed or revoked, but is in full force and effect. I further certify that the agenda for said meeting included the ordinance as a matter to be considered at the meeting and that said agenda was posted at least 48 hours in advance of the holding of the meeting in the manner required by the Open Meetings Act, 5 Illinois Compiled Statutes 120, and was continuously available for public review during the 48-hour period preceding the meeting. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Village, this 4 "' day of Detery,ker 2025. OF FF,Q ,�.'. (SEAL) �'•• P 0 /T ram' G a SEAL -� r� GNA& DANIEL VAN DUSEN Deputy Village Clerk 850 WAUKEGAN ROAD DEERFIELD, ILLINOIS 60015 TELEPHONE 847.945.5000 FAX 847.945.0214 ORDINANCE 0-25-31 AN ORDINANCE LEVYING TAXES FOR CORPORATE PURPOSES FOR THE CURRENT FISCAL YEAR, COMMENCING ON THE FIRST DAY OF JANUARY, 2026, AND ENDING ON THE THIRTY FIRST DAY OF DECEMBER, 2026, 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, 2026, and ending on the thirty first day of December, 2026. GENERAL CORPORATE FUND ADMINISTRATIVE DEPARTMENT (Org. 101 1 1 1, 101210, 101330, 1021 10) Personnel Services Other Services Contractual Services Commodities Capital Outlay Transfers Out ADMINISTRATIVE DEPARTMENT TOTAL PUBLIC SAFETY - POLICE DEPARTMENT Personnel Services Other Services Contractual Services Commodities Capital Outlay Transfers Out PUBLIC SAFETY TOTAL STREET DIVISION - PUBLIC WORKS Personnel Services Other Services Contractual Services Commodities Capital Outlay Transfers Out STREET DIVISION TOTAL TOTAL GENERAL CORPORATE FUND WATER FUND WATER DIVISION - PUBLIC WORKS Personnel Services Other Services Contractual Services Commodities Capital Outlay/Transfers out BUDGETED AMOUNT LEVY AMOUNT $5,793,211 0 61,350 0 5,870,734 0 106,800 0 94,400 0 1,269,110 0 13,195,605 0 11,748,273 4,565,153 180,975 0 1,270,418 0 151,110 0 138,091 0 255,574 0 13,744,441 4,565,153 1,437,643 0 4,100 0 1,135,657 0 441,400 0 260,050 0 219,000 0 3,497,850 0 30,437,896 4,565,153 1,199,740 0 3,500 0 605,848 0 4,639,250 0 235,050 0 TOTAL WATER FUND 6,683,388 0 BUDGETED SEWER FUND AMOUNT LEVY AMOUNT SEWER DIVISION - PUBLIC WORKS Personnel Services 2,215,525 0 Other Services 11,600 0 Contractual Services 855,068 0 Commodities 799,750 0 Debt Service 1,678,898 0 Capital Outlay/Transfer Out 199,350 0 TOTAL SEWER FUND 5,760,191 0 GARAGE FUND GARAGE DIVISION - PUBLIC WORKS Personnel Services 347,450 0 Other Services 6,300 0 Contractual Services 29,400 0 Commodities 124,800 0 Capital Outlay/Transfer Out 7,300 0 TOTAL GARAGE FUND 515,250 0 VEHICLE & EQUIPMENT REPLACEMENT FUND Capital Outlay 1,833,910 0 TOTAL VEHICLE & EQUIPMENT REPLACEMENT FUND 1,833,910 0 INFRASTRUCTURE REPLACEMENT FUND Contractual Services 650,000 0 Capital Outlay 4,410,000 0 TOTAL INFRASTRUCTURE REPLACEMENT FUND 5,060,000 0 DOWNTOWN TIF #3 Contractual Services 340,000 0 TOTAL DOWNTOWN TIF#3 FUND 340,000 0 2 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 GO Series 2026 - Estimated 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 Q BUDGETED AMOUNT LEVY AMOUNT 499,200 1,225,000 669,350 669,350 440,138 440,138 435,930 435,930 741,663 741,663 1,760,150 1,069,700 450,000 0 6,000 0 5,002,431 4,581,781 1,500 0 50,000 0 51,500 0 3,915,000 0 107,000 0 4,022,000 0 1,865,900 22,700 146,250 2,034,850 44,000 75,000 90,800 8,300 0 PA &A N 0 s I DEERFIELD PUBLIC LIBRARY FUNDS Personnel Services Other Services Contractual Services Commodities Capital Outlay GO Series 2021 - Library Portion* TOTAL DEERFIELD PUBLIC LIBRARY FUND 2025 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 DOWNTOWN TIF #3 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 4,047,650 4,047,650 496,750 0 468,000 430,250 602,000 602,000 2,150,000 0 690,450 690,450 8,454,850 5,770,350 BUDGETED AMOUNT LEVY AMOUNT 13,195,605 0 13, 744,441 4,565,153 3,497,850 0 6,683,388 0 5,760,191 0 515,250 0 1,833,910 0 5,060,000 0 340,000 0 5,002,431 4,581,781 51,500 0 4,022,000 0 800,000 0 2,034,850 0 218,100 _ 0 62,759,516 9,146,934 7,764,400 5,079,900 690,450 690,450 8,454,850 5,770,350 71,214,366 14,917,284 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. 2025, 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 1, 2025 APPROVED: December 4, 2025 AYES: Benton, Berg, Goldstone, Greenberg, Jacoby, Oppenheim NAYS: None ABSENT: Shapiro ATTEST: 0 9"-I! I � OF oft a, SEAL APPROVED' 5 b-�� Mayor Village of Deerfield - Exhibit A 2025 Property Tax Levy with comparison to 2024 2024 2025 2025 2025 Percent Dollar Fund Levy Levy Abatements Net Change Change Purpose Extended Budget Reduction Lew (24 --> 25) (24 -4 25) General Fund $4,389,570 $4,565,153 $0 $4,565,153 4.00% $175,583 Scavenger Fund 0 0 0 0 - 0 Infrastructure 0 0 0 0 - 0 Debt Service Fund 4,204,142 4,581,781 359,239 4,222,542 0.44% 18,400 Total Village Levies 2.26% 8,593,712 9,146,934 359,239 8,787,695 193,983 Library 4,838,000 5,079,900 0 5,079,900 5.00% 241,900 Library Debt Service 690,700 690,450 0 690,450 -0.04% -250 Total 3.08% 14,122,4121 14,917,2841 359,2391 14,558,045 435,633 11 /7/2025 Exhibit B 2025 Property Tax Levy with Five Year Comparison Proposed Fund 2021 2022 2023 2024 2025 General 3,902,311 4,058,403 4,220,740 4,389,570 4,565,153 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 Total Village 8,057,803 8,234,195 8,422,932 8,593,712 8,787,695 Library 5,066,450 5,069,950 5,297,200 5,528,700 5,770,350 Combined Levy 13,124,253 13,304,145 13,720,132 14,122,412 14,558,045 Tax Rate History EAV 1,466,012,476 1,520,213,882 1,583,205,059 1,614,869,160 1,647,166,543 Tax Rate( per $100) (est) (est) Village (blended) 0.550 0.542 0.532 0.532 0.534 Library (blended) 0.346 0.334 0.335 0.342 0.350 Combined 0.895 0.875 0.867 0.875 0.884 11 /7/2025 Exhibit C - Abatement Analysis - Debt Service - 2025 Levy 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 $669,350 $440,138 $435,930 $296,665 $444,998 $336,000 $733,700 $4,581,781 Abate from: General Fund 0 TIF Increment 0 QECB Rebate 359,239 359,239 Total Abatement 359,239 0 0 0 0 0 0 0 359,239 Net Levy $865,761 $669,350 $440,138 $435,930 $296,665 $444,998 $336,000 $733,700 $4,222,542 1117/2025 Exhibit D 2024 Property Tax Levy with Three Year Projection Proposed Projected Projected Projected Fund 2024 2025 2026 2027 2028 General 4,389,570 4,565,153 4,747,759 4,937,669 5,135,176 Scavenger 0 0 0 0 0 Infrastructure 0 0 0 0 0 Debt Service (net) 4,204,142 4,222,542 4,931,541 4,843,266 4,829,454 8,593,712 8,787,695 9,679,300 9,780,935 9,964,630 Total Village Library 5,528,7001 5,770,3501 6,001,164 6,241,2111 6,490,859 Combined Levy 14,122,412 14,558,045 15,680,464 16,022,146 16,455,489 Tax Rate History EAV 1,614,869,160 1,647,166,543 1,680,109,874 1,713,712,072 1,747,986,313 Tax Rate( per $100) (est) (est) (est) (est) (est) Village 0.532 0.534 0.576 0.571 0.570 Library 0.342 0.350 0.357 0.364 0.371 Combined 0.875 0.884 0.933 0.935 0.941 2026 through 2028 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 2024 Village Tax 2025 Village Tax 2026 Village Tax 2027 Village Tax 2028 Village Tax $886.94 $906.96 $998.98 $1, 009.47 $1, 028.42 11 /7/2025 I UT 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 2025 will be held on Monday, November 17, 2025, 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. The corporate and special purpose property taxes extended or abated for 2024 were $9,227,570. The proposed corporate and special purpose property taxes to be levied for 2025 are $9,645,053. This represents a 4.52% increase over the previous year. The property taxes extended for debt service and public building commission leases for 2024 were $4,894,842. The estimated property taxes to be levied for debt service and public building commission leases for 2025 are $5,272,231. This represents a 7.71 % percent increase from the previous year. The total property taxes extended or abated for 2024 were $14,122,412. The estimated total property taxes to be levied for 2025 are $14,917,284. This represents a 5.63% 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. TO: Kent Street, Village Manager FROM: Eric Burk, Director of Finance DATE: November 21, 2025 SUBJECT: 2025 Property Tax Levy and Abatement The amount of the 2025 Village levy was determined during the 2026 budget process. The total levy, as indicated in the budget, required by bond ordinances, and requested and approved by the Library, is $14,917,284. This is the pre -abatement number. The breakdown of the levy is indicated in the column marked "2025 Levy" in Exhibit A. Debt service abatements total $359,239 and bring the net levy to $14,558,045. The Truth in Taxation hearing notice was published on November 6, 2025 and the hearing was held during the Board meeting on November 17, 2025. The ordinances adopting the levy and abating the levy for debt service are attached. recommend you seek Board approval for them.