Consolidated School District 158 Board of Education Levy Hearing December 16, 2010
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1 Consolidated School District 158 Board of Education Levy Hearing December 16, 21 Meeting: Levy Hearing Time: 7: p.m. Location: Administrative Building, 65 Academic Drive, Algonquin, Illinois 612 Board of Education Members: President, Mr. Kevin Gentry; Vice-President Mr. Michael Skala; Secretary, Mrs. Kimberly Skaja; Mr. Donald Drzal; Mr. Anthony Quagliano; Ms. Aileen Seedorf; Mr. Paul Troy Agenda Time Item Description 7: p.m. 1 Call The Hearing to Order President Mr. Gentry Motion: Move to call the December 16, 21 Levy Hearing to Order at p.m. A quorum must be met. Members: Mr. Gentry, Mr. Troy, Mr. Drzal, Ms. Seedorf, Mrs. Skaja, Mr. Skala, Mr. Quagliano Absent: Motion. 2 Testimony for the 21 Levy Mr. Altmayer will present the Truth in Taxation for 21 Property Tax Extensions as required by law (35ILCS 2/18-55). The Notice of Publication in the Northwest Herald was published on December 8, 21 by the Board of Education of Consolidated School District Number 158, in the Counties of McHenry and Kane, State of Illinois. Mr. Altmayer will seek approval for the 21 Levy during the regular business portion of the meeting, December 16, Public Comments An opportunity for comment is provided at this time. 4 Adjournment Motion to adjourn the levy hearing at p.m. Voice Call: Ayes Nays Absent Motion. The Regular meeting will resume at this time. Levy Hearing Agenda.doc Page 1 of 1
2 Board of Education Consolidated Administrative Cabinet President, Kevin Gentry Dr. John D. Burkey, Superintendent Vice President, Michael Skala School District 158 Terry L. Awrey, Ed.S. Associate Superintendent Secretary, Kimberly Skaja Donald Drzal Anthony Quagliano Dr. Mary M. Olson, Chief Academic Officer Mark Altmayer, Chief Financial Officer / Treasurer Jessica Lombard, Chief Human Resources Officer Aileen Seedorf Paul Troy 65 Academic Drive, Algonquin, Illinois 612 Phone: (847) EOE To: From: Board of Education and Administration Mark Altmayer, Chief Financial Officer Date: December 16, 21 Subject: Levy 21 Property Tax Extension Board of Education Meeting, December 16, 21 Finance Committee In accordance with the Truth in Taxation A school district proposing to increase its aggregate levy more than 15 percent of its prior year s extension, must publish notice prior to such a hearing as required by law. With CPI at 2.7% the District will not exceed the 15 percent of prior year s extension; however, with the total estimated EAV and new construction not yet known, combined with the ballooning of the levy, we may exceed the 15%. As discussed at the December 2, 21 Finance Committee meeting, Administration is moving forward with a levy hearing to be held on December 16, 21. The 21 Tax Levy Summary as well as the timeline of the levy process follows: o Truth in Taxation Public Hearing Thursday, December 16, 21 o 21 Property Tax Extensions Approval at Regular Board Meeting Thursday, December 16, 21 o File Certificate of Tax Levy with county clerks no later than Tuesday, December 28, 21 Tax Levy Summary Using the McHenry and Kane County assessor estimated EAV reports; 21 EAV (before Board Review) is expected to decrease to 5.13% to approximately $1.372B from $1.434B in levy year 29. New construction, which approximates $11.6M, is a significant decrease from prior year s approximate $29.6M. As a result of declining assessed values, the Operating Funds Capped Tax Rate is expected to increase to approximate $3.7, up from last year s The Total Tax Rate, including the Bond & Interest Fund is expected to approximate $4.48, up from last years $4.12, the result of decreasing assessed values. RECOMMENDATION The Finance Committee, which met on December 2, 21, recommends the Board of Education approve the Property Tax Extensions at the December 16, 21 Regular Board meeting.
3 Board of Education Consolidated Administrative Cabinet President, Kevin Gentry Dr. John D. Burkey, Superintendent Vice President, Michael Skala School District 158 Terry L. Awrey, Ed.S. Associate Superintendent Secretary, Kimberly Skaja Donald Drzal Anthony Quagliano Dr. Mary M. Olson, Chief Academic Officer Mark Altmayer, Chief Financial Officer / Treasurer Jessica Lombard, Chief Human Resources Officer Aileen Seedorf Paul Troy 65 Academic Drive, Algonquin, Illinois 612 Phone: (847) EOE To: From: Board of Education and Administration Mark Altmayer, Chief Financial Officer Date: December 2, 21 Subject: Levy 21 Property Tax Extension Committee of the Whole Meeting, December 2 nd, 21 Finance Committee In accordance with the Truth in Taxation A school district proposing to increase its aggregate levy more than 15 percent of its prior year s extension, must publish notice prior to such a hearing as required by law. With CPI at 2.7% the District will not exceed the 15 percent of prior year s extension; however, with the total estimated EAV and new construction not yet known, combined with the ballooning of the levy, we may exceed the 15%. As such, Administration is moving forward with a levy hearing to be held on December 16, 21. The 21 Tax Levy Summary as well as the timeline of the levy process follows: o Truth in Taxation Public Hearing Thursday, December 16, 21 o 21 Property Tax Extensions Approval at Regular Board Meeting Thursday, December 16, 21 o File Certificate of Tax Levy with county clerks no later than Tuesday, December 28, 21 Tax Levy Summary Using the McHenry and Kane County assessor estimated EAV reports; 21 EAV (before Board Review) is expected to decrease to 5.13% to approximately $1.372B from $1.434B in levy year 29. New construction, which approximates $11.6M, is a significant decrease from prior year s approximate $29.6M. As a result of declining assessed values, the Operating Funds Capped Tax Rate is expected to increase to approximate $3.7, up from last year s The Total Tax Rate, including the Bond & Interest Fund is expected to approximate $4.48, up from last years $4.12, the result of decreasing assessed values.
4 Board of Education Consolidated Administrative Cabinet President, Kevin Gentry Dr. John D. Burkey, Superintendent Vice President, Vacant School District 158 Terry L. Awrey, Ed.S. Associate Superintendent Secretary, Kimberly Skaja Donald Drzal Aileen Seedorf Dr. Mary M. Olson, Chief Academic Officer Mark Altmayer, Chief Financial Officer / Treasurer Jessica Lombard, Chief Human Resources Officer Michael Skala Paul Troy 65 Academic Drive, Algonquin, Illinois 612 Phone: (847) EOE Recommendation Administration requests that the Finance Committee recommends the Board of Education approve the Property Tax Extensions at the December 16, 21 Regular Board meeting.
5 Consolidated School District #158 Property Tax Levy 21 Extension % Dec. in EAV 5.134% EAV New Growth 1,46,256,475 1,434,694,262 34,46,311 29,569,739 1,361,37,59 11,616, Proposed Extension Actual Extension Actual Extension -5% EAV Growth Fund Rate Extension Rate Proposed Max Rate Rate Proposed Education ,524, ,695, ,43,714 Bond & Interest ,8, ,492, ,49,6 Operations & Maintenance ,115, ,885, ,95,971 IMRF , ,21, ,58,11 Transportation ,785, ,766, ,865,623 Working Cash , , ,988 Life Safety...1. Special Education...8. Tort... Social Security , ,21, ,58,11 Operating Funds Capped ,633, ,685, ,426,318 Rate Increase Total ,714, ,177, ,475, % 2,298, % ` Limiting Rate Projected Limiting Rate Over/(Under) Over/(Under). Over/(Under). 11/22/21 Page 1 of 1 Levy TAX RATE Worksheet a/extension
6 21 LEVY CALCULATION PAGE Consumer Price Index: 2.7% Limiting Rate: (Prior Year Extension x (1+Lesser of 5% or CPI)) (Total EAV - New Construction) Actual Total EAV for 29: $1,434,694,262 Estimated % change from 29 EAV: -5.13% Estimated New Construction for 21: $11,616,947 Estimated Total EAV for 21: $1,372,654,5.59 Limiting Rate: % Total change from prior year: -4.32% Estimated Capped Extension: $5,426, Maximum Tax Rate: Individual Fund Estimated Maximum Extension: Prorated Extension based on prior year extension: Prior Year Extension: Manual Override: Balloon % input: Levy Amount: Educational $37,695, % $54,96,16.22 $39,43, % $4,995,9. Operations & Maintenance $5,885, % $1,294,95.4 $6,95, % $6,4,77. Transportation $2,766, % $. $2,865, % $3,8,95. Working Cash $294, % $686,327. $34, % $32,238. Municipal Retirement $1,21, $. $1,58, % $1,11,912. Social Security $1,21, $. $1,58, % $1,11,912. Fire Prevention & Safety * $..1% $1,372,654.1 $. $. Tort Immunity $. $. $. $. Special Education $..8% $1,981,232.4 $. $. Leasing $..% $. $. $. Other $..% $. $. $. Capped Extension/Levy $48,685,58.54 $78,241, $5,426, $. Capped Levy $52,947, % YES Truth in Taxation Levy in excess of estimated extension $2,521, SEDOL IMRF $. SEDOL IMRF $. Bond and Interest: $1,492, Bond and Interest: $11,49,6. $11,49, % Total Extension/Levy $59,177,271.1 Total Levy $63,997, %
7 ILLINOIS STATE BOARD OF EDUCATION Original: x School Business and Support Services Division Amended: 217/ CERTIFICATE OF TAX LEVY A copy of this Certificate of Tax Levy shall be filed with the County Clerk of each county in which the school district is located on or before the last Tuesday of December. District Name District Number County Consolidated School District McHenry, Kane Amount of Levy Educational $ 4,995,9 Fire Prevention & Safety * $ Operations & Maintenance $ 6,4,77 Tort Immunity $ Transportation $ 3,8,95 Special Education $ Working Cash $ 32,238 Leasing $ Municipal Retirement $ 1,11,912 Other $ Social Security $ 1,11,912 Other $ Total Levy $ 52,947,637 See explanation on reverse side. and Specified Repair Purposes. Note: Any district proposing to adopt a levy must comply with the provisions set forth in the Truth in Taxation Law. * Includes Fire Prevention, Safety, Energy Conservation, Disabled Accessibility, School Security, We hereby certify that we require: 4,995,9 dollars to be levied as a special tax for educational purposes; and 6,4,77 dollars to be levied as a special tax for operations and maintenance purposes; and 3,8,95 dollars to be levied as a special tax for transportation purposes; and 32,238 dollars to be levied as a special tax for a working cash fund; and 1,11,912 dollars to be levied as a special tax for municipal retirement purposes; and 1,11,912 dollars to be levied as a special tax for social security purposes; and dollars to be levied as a special tax for fire prevention, safety, energy conservation, disabled accessibility, school security and specified repair purposes; and dollars to be levied as a special tax for tort immunity purposes; and dollars to be levied as a special tax for special education purposes; and dollars to be levied as a special tax for leasing of educational facilities or computer technology or both, and temporary relocation expense purposes; and dollars to be levied as a special tax for ; and dollars to be levied as a special tax for on the taxable property of our school district for the year 21 Signed this day of 21. (President) (Clerk or Secretary of the School Board of Said School District) When any school is authorized to issue bonds, the school board shall file a certified copy of the resolution in the office of the county clerk of each county in which the district is situated to provide for the issuance of the bonds and to levy a tax to pay for them. The county clerk shall extend the tax for bonds and interest as set forth in the certified copy of the resolution, each year during the life of the bond issue. Therefore to avoid a possible duplication of tax levies, the school board should not include a levy for bonds and interest in the district's annual tax levy. Number of bond issues of said school district that have not been paid in full 7. (Detach and Return to School District) This is to certify that the Certificate of Tax Levy for School District No. 158, McHenry, Kane County, Illinois, on the equalized assesed value of all taxable property of said school district for the year 21 was filed in the office of the County Clerk of this County on, 21. In addition to an extension of taxes authorized by levies made by the Board of Education (Directors), an additional extension(s) will be made, as authorized by resolution(s) on file in this office, to provide funds to retire bonds and pay interest thereon. The total levy, as provided in the original resolution(s), for said purposes for the year 21, is $. (Signature of County Clerk) (Date) (County) copy of ISBE Form 5-2 (8/29) ctl29.xls
8 Board of Education Consolidated Administrative Cabinet President, Kevin Gentry Dr. John D. Burkey, Superintendent Vice President, Michael Skala School District 158 Terry L. Awrey, Ed.S. Associate Superintendent Secretary, Kimberly Skaja Donald Drzal Anthony Quagliano Dr. Mary M. Olson, Chief Academic Officer Mark Altmayer, Chief Financial Officer / Treasurer Jessica Lombard, Chief Human Resources Officer Aileen Seedorf Paul Troy 65 Academic Drive, Algonquin, Illinois 612 Phone: (847) EOE CERTIFICATION OF TAX LEVY I, the undersigned, duly elected, qualified and acting President, Board of Education of Consolidated School District 158 McHenry & Kane Counties, Illinois, does hereby certify that the attached Tax Levy filed with the McHenry & Kane County Clerks on, December 21 is a true and correct copy of the Tax Levy of said District. SEAL Date: Signature (Kevin Gentry, President, Board of Education, Consolidated School District 158)
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