O-59-23 For The Levying And Assessment Of Taxes For The Village Of Lemont, Cook, Will, And DuPage Counties, Illinois, For The Current Fiscal Year Commencing On May 1, 2023, And Ending On April 30, 20240-59-2-3
j418 Main Street I Lemont, IL 60439
TO:
Village Board Meeting
FROM:
Darshana Prakash, Finance
THROUGH:
George Schafer, Village Administrator
SUBJECT:
An Ordinance For The Levying And Assessment Of Taxes For The Village
Of Lemont, Cook, Will, And DuPage Counties, Illinois, For The Current
Fiscal Year Commencing On May 1, 2023, And Ending On April 30, 2024
DATE:
December 11, 2023
SUMMARY/BACKGROUND
On October 16, 2023, the Village Board approved a proposed 2023 Property Tax levy of
$4,634,278, which is 7.95% greater than the previous year. Per State Statute 35 ILCS
200/18-55, the Village is required to publish a Truth in Taxation notice in a local newspaper as
well as hold a Truth in Taxation public hearing if the Corporate Purpose and Tax Extension is
greater than 105% over the previous year. In order to comply with the State Statute, the
Village published the Truth in Taxation notice in two local newspapers, Daily Southtown on
November 1, 2023 and the Lemont Suburban Life newspaper on November 3, 2023. The
Village held the public hearing on November 13, 2023.
The final step to the tax levy process is for the Village Board to pass the following Ordinances:
1) 2023 Ordinance for Levying and Assessing of Taxes - On October 16, 2023 staff provided
to the Village Board the 2023 Tax Levy Estimate for their consideration. The total levy was
formulated by the requirements of PTELL and an estimated growth component. Passage of
tonight's Ordinance is the final step to the process.
2) Ordinance establishing a Street and Bridge Tax - The Street and Bridge Tax is included in
the overall 2023 Property Tax Levy. According to State Statute, an Ordinance must be passed
each year for this tax.
3) Ordinance establishing a Street Lighting Tax - The Street Lighting Tax is included in the
overall 2023 Property Tax Levy. According to State Statute, an Ordinance must be passed
each year for this tax.
4) Ordinances Abating Taxes - Each year the Board abates Debt Service tax levies. For 2023
Tax Levy year there are seven (7) Tax Levy abatement Ordinances. These Ordinances abate
taxes related to various outstanding Alternate Revenue bonds. The Village has enough funds
through other dedicated alternate revenues to pay for all debt schedules. For the 2023
Property Tax Levy the total debt service levy for the Village is $0.
ANALYSIS
Consistency with Village Policy
Budget (if applicable)
STAFF RECOMMENDATION
Staff recommends that the Village Board approve and pass the attached Ordinances.
BOARD ACTION REQUESTED
Pass the attached Ordinances.
ATTACHMENTS
2023 Levying & Assessing Taxes.pdf
VILLAGE OF LEMONT
ORDINANCE'
AN ORDINANCE FOR THE LEVYING AND ASSESSMENT OF TAXES
FOR THE VILLAGE OF LEMONT, COOK, WILL, AND DUPAGE COUNTIES, ILLINOIS, FOR THE
CURRENT FISCAL YEAR COMMENCING ON MAY 1, 2023, AND ENDING ON APRIL 30, 2024
ADOPTED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF LEMONT
This 1111 day of December, 2023
Published in pamphlet form by
authority of the President and
Board of Trustees of the Village of
Lemont, Counties of Cook, Will, and
DuPage, Illinois this 1111 day
of December_, 2023
ORDINANCE 0 — 6s
2023 TAX LEVY
AN ORDINANCE FOR THE LEVYING AND ASSESSMENT OF TAXES
FOR THE VILLAGE OF LEMONT, COOK, WILL, AND DUPAGE COUNTIES, ILLINOIS, FOR THE
CURRENT FISCAL YEAR COMMENCING ON MAY 1, 2023, AND ENDING ON APRIL 30, 2024
WHEREAS, the Village Board of the Village of Lemont, Cook, DuPage and Will Counties, Illinois, did
on the l Oth Day of April, 2023, pass the Ordinance adopting the FY2023-2024 Budget and Capital Improvement
Plan for the fiscal year of said Village beginning on the 1st day of May, 2023 and ending on the 301h day of April,
2024, being Ordinance No. 0-14-23 as amended from time to time.
NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of the Village of
Lemont, Cook, DuPage and Will Counties, Illinois, as follows:
Section 1. That the sum of Four Million, Six Hundred Thirty Four Thousand, Two Hundred and Seventy
Eight ($4,634,278) Dollars, or so much thereof as may be authorized by law, is hereby assessed and levied for the
General Corporate Fund, Street & Bridge Fund, Unemployment Insurance Fund, Police Protection Fund, Crossing
Guard Fund, Liability Insurance Fund, Workers' Compensation Fund, Audit Fund, Social Security Fund, Police
Pension Fund, Garbage Fund, Civil Defense Fund, Street Lighting Fund, Illinois Municipal Retirement Fund,
Working Cash Fund, Bonds and Interest Fund and such other purposes as are hereinafter specifically described for
the Fiscal Year of the Village of Lemont, Illinois, beginning May 1, 2023 and ending April 30, 2024.
Section 2. That the sum of Four Million, Six Hundred Thirty Four Thousand, Two Hundred and Seventy
Eight ($4,634,278) Dollars, being the total budgeted amounts heretofore legally made that are to be collected from
the tax levy of the Village of Lemont for certain corporate expenses of said Village as budgeted for the fiscal year
beginning May 1, 2023 and ending April 30, 2024 as passed by the Mayor and Board of Trustees of said Village
at the legally convened meeting of April 10, 2023, as amended, be and the same is hereby assessed and levied for
the following purposes upon all taxable property of every name, nature, and description within the corporate limits
of the Village of Lemont, Cook, Will and DuPage Counties, Illinois:
Tax Levy Year
2023
Corporate
2,502,841
Garbage
0
Police Pension
1,100,000
IMRF
200,000
Street and Bridge
117,969
Police Protection
400,000
Civil Defense
3,331
Social Security
100,000
Auditing
48,000
Liability Insurance
57,852
Street Lighting
75,000
Crossing Guards
10,000
Working Cash
0
Workers Comp
19,285
4,634,278
Section 3. That the amount levied for each object and purpose appears in "EXHIBIT A" in the column
below after the words "AMOUNT TO BE LEVIED."
Section 4. That the sum of Four Million, Six Hundred Thirty Four Thousand, Two Hundred and Seventy
Eight ($4,634,278) Dollars, is hereby levied and assessed on all property subject to taxation within the Village of
Lemont according to the value of said property as the same is assessed and equalized for State and County
purposes.
Section 5. That the Village Clerk of said Village is hereby authorized and directed to certify this Levy
and Ordinance and file with the County Clerks of Cook County, DuPage County, and Will County, Illinois as
provided by law. Said County Clerks are hereby authorized and directed to extend said taxes that the same may be
collected in the manner other general taxes are collected, in manner and form provided by law, and this shall be
sufficient authority to do so.
Section 6. 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.
ADOPTED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF LEMONT, COOK, WILL & DU PAGE COUNTIES, ILLINOIS on this 11th day
of December , 2023.
AYES NAYS PASSED ABSENT
Janelle Kittridge
Dave Maher
Ken McClafferty
Kevin Shaughnessy V V
Rick Sniegowski
Ron Stapleton
JOHN EGOFSKE, Village President
Attest:
c�
CHARLENE SMOLLEN, Village Clerk
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Is t AL
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"�LIN0'
VILLAGE OF LEMONT- 2023 PROPERTY TAX LEVY
DESCRIPTION
TYPE
Section 1 - Mayor and Village Board
Personnel Services
Outside Services
Material and Supplies
Total Mayor and Village Board
Section 2 - Admin/Finance/Legal
Personnel Services
Outside Services
Material and Supplies
IMRF Contributions
Social Security Contributions
Other
Total Admin/Finance/Legal
Section 3 - Public Works
Personnel Services
Outside Services
Electric Expense Street Lighting
Material and Supplies
Other
Total Public Works
Section 4 - Vehicle Division
BUDGETED
MAY 1, 2023-APRIL 30, 2024
$84,726
7,950
1,500
$94,176
$941,794
758,322
88,700
256,891
179,892
416,700
$2,642,299
$962,842
614,599
135,000
141,100
65,000
$1,918,541
EXHIBIT A
AMOUNT TO BE
LEVIED
$0
0
0
$0
$0
48,000 Audit Levy
0
200,000 IMRF Levy
100,000 Social Security Levy_
$348,000
$0
80,000 Street & Bridge Levy
75,000 Street Lighting Levy
37,969 Street & Bridge Levy
$192,969
Personnel Services
$99,424
$0
Outside Services
21,800
0
Material and Supplies
276,000
0
Total Vehicle Division
$397,224
$0
Section 5 - Police Department
Personnel Services
$4,419,412
$2,502,841 Corporate Tax Levy
400,000 Police Protection Levy
Crossing Guards
21,314
10,000 Crossing Guards Levy
Outside Services
558,550
Material and Supplies
90,100
Other
358,500
Police Pension Contributions
1,300,000
1,100,000 Police Pension Levy
Total Police Department
$6,747,876
$4,012,841
VILLAGE OF LEMONT- 2023 PROPERTY TAX LEVY
DESCRIPTION BUDGETED AMOUNT TO BE
TYPE MAY 1, 2023-APRIL 30, 2024 LEVIED
Section 6 - Community Dev. Dept
Personnel Services
$789,034 $0
Outside Services
518,798 0
Material and Supplies
5,650 0
Total Community Dev. Dept
$1,313,482 $0
Section 8 - Buildings and Grounds
Personnel Services
$0 $0
Outside Services
200,753 0
Material and Supplies
25,483 0
Total Buildings and Grounds
$226,236 $0
Section 9 - Police Commission
Personnel Services
$0 $0
Outside Services
6,500 0
Material and Supplies
1,000 0
Total Police Commission
$7,500 $0
Section 10 - Downtown Commission
Personnel Services
$0 $0
Outside Services
3,000 0
Material and Supplies
5,000 0
Total Downtown Commission
$8,000 $0
Section 11 - Historic District Commission
Personnel Services $525 $0
Outside Services 0 0
Material and Supplies 0 0
Total Historic District Commission $525 $0
Section 12 - Emergency Management
Personnel Services $66,122 $3,331 civil Dcfense
Levy
Outside Services 23,350 0
Material and Supplies 7,200 0
Other 20,000
Total Emergency Management $116,672 $3,331
VILLAGE OF LEMONT — 2023 PROPERTY TAX LEVY
DESCRIPTION BUDGETED AMOUNT TO BE
TYPE MAY 1, 2023-APRIL 30, 2024 LEVIED
Section 13 - Odor Alert Network
Personnel Services
$0 $0
Outside Services
30,000 0
Material and Supplies
$1,500 0
Total Odor Alert Network
$31,500 $0
Section 14 - Video Access League
Personnel Services
Outside Services
Material and Supplies
Other
Total Video Access League
Section 15 - General Account
$0
$0
7,090
0
0
0
22,000
0
$29,090
$0
Personnel Services $0 $0
Outside Services 165,501 57,852 Liability Levy
Workers Comp 40,000 19,285 Workers Comp Levy
Interfund Transfers 1,245,738 0
Material and Supplies/other 128,940 0
Total General Account $1,580,179 $77,137
Section 16 - Debt Service Fund
Debt Service Payments
$970,305
$0
Total Debt Service Fund
$970,305
$0
Section 17 - Working Cash Fund
$0
$0
Section 18 - TOD TIF Fund
$49,640
$0
Section 19 - Canal TIF Fund
$315,335
$0
Section 20 - Gateway TIF District Fund
$343,402
$0
Section 21 - Main/Archer TIF Fund
$281,433
$0
Section 22 — I & M TIF Fund
$946,140
$0
Grand Total
$18,019,555
$4,634,278
Total Revenue From Other Sources
$13,385,277