O-56-25 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, 2025, And Ending On April 30, 2026418 Main Street 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, 2025, And Ending On April 30, 2026
DATE: November 24, 2025
SUMMARY/BACKGROUND
The Village of Lemont is a non -home rule taxing body and is subject to the Property Tax
Extension Limitation Law (PTELL), which limits the annual increase on existing properties to
the lesser of 5% or the consumer price index (CPI), plus an amount for new growth.
On November 10, 2025, the Village Board approved the proposed 2025 Property Tax levy in
the amount of $5,002,087, which represents a 6.75% increase over the previous year's levy.
The total levy amount of $5,002,087 includes the estimated allowable CPI increase and
projected new growth.
Pursuant to State Statute 35 ILCS 200/18-55 and 18-75, if the proposed levy exceeds 105% of
the previous year's tax extension, the Village must publish a Truth in Taxation notice and hold
a public hearing. To comply with this statute, the Village completed the following steps:
Published the Truth in Taxation notice on the Village's website on October 10, 2025
• Published the notice in the Daily Southtown newspaper on October 28, 2025
• Held the required Truth in Taxation Public Hearing on November 10, 2025
Passage of the 2025 Tax Levy Ordinance is the final step in the annual property tax process.
In addition, the Village Board annually adopts Tax Levy Abatement Ordinances for
outstanding Alternate Revenue Bonds. For the 2025 Tax levy year, there are seven (7)
separate Abatement Ordinances. The Village has sufficient dedicated alternate revenues to
pay the debt service obligations associated with these bonds. Accordingly, the total debt
service levy for the 2025 Property Tax Levy is $0.
ANALYSIS
Consistency with Village Policy
Budget (if applicable)
STAFF RECOMMENDATION
Staff recommends that the Village Board approve the attached Ordinance.
BOARD ACTION REQUESTED
Approve the attached Ordinance.
ATTACHMENTS
2025 Levying & Assessing Taxes.pdf
VILLAGE OF LEMONT
ORDINANCE J r�
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, 2025, AND ENDING ON
APRIL 30, 2026
ADOPTED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF LEMONT
This 2411 day of November, 2025
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 24h day
of November, 2025
VILLAGE OF LEMONT
ORDINANCE
2025 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 19 2025, AND ENDING ON
APRIL 30, 2026
WHEREAS, the Village Board of the Village of Lemont, Cook, DuPage and Will Counties,
Illinois, on the 24th Day of March 2025, passed the Ordinance adopting the FY2025-2026 Budget and
Capital Improvement Plan for the fiscal year of said Village beginning on the 1" day of May, 2025 and
ending on the 301h day of April, 2026, being Ordinance No. 0-10-25 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 Five Million, Two Thousand, and Eighty Seven ($5,002,087)
Dollars, or so much thereof as may be authorized by law, is hereby assessed and levied for the General
Corporate Fund, Police Pension Fund, Illinois Municipal Retirement Fund, Police Protection Fund,
Social Security Fund, Audit Fund, Liability Insurance Fund, Workers' Compensation Fund, and such
other purposes as are hereinafter specifically described for the Fiscal Year of the Village of Lemont,
Illinois, beginning May 1, 2025 and ending April 30, 2026.
Section 2. That the sum of Five Million, Two Thousand, and Eighty Seven ($5,002,087) 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, 2025 and ending April 30, 2026 as passed by the Mayor and Board of Trustees of said Village at
the legally convened meeting of March 24, 2025, 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 Levv Year 2025
Corporate
3,110,939
Police Pension
1,320,631
IMRF
2,000
Police Protection
423,562
Social Security
2,000
Auditing
58,244
Liability Insurance
63,536
Workers Comp
21,175
5,002,087
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 Five Million, Two Thousand, and Eighty Seven ($5,002,087) 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 Clerics 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 24'
day of November, 2025.
Samuel J. Forzley
Janelle Kittridge
Ken McClafferty
Kevin Shaughnessy
Rick Sniegowski
Ron Stapleton
AYES: NAYS:
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Attest. :::m SEAL
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CHARLENE SMOLLEN, Village Clerk
ABSENT: ABSTAIN:
5
JOHN EGOFSKE, Village President
EXHIBIT A
VILLAGE OF LEMONT- 2025 PROPERTY TAX LEVY
BUDGETED AMOUNT TO BE
DESCRIPTION TYPE MAY 1, 2025-APRIL 30, 2026 LEVIED
Section 1 - Mayor and Village Board
Personnel Services
$62,851
$0
Outside Services
29,465
0
Material and Supplies
1,500
0
Total Mayor and Village Board
$93,816
$0
Section 2 - Admin/Finance/Legal
Personnel Services
$1,082,942
$0
Outside Services
1,590,770
58,244 Audit Le,v
Material and Supplies
126,450
0
IMRF Contributions
185,977
2,000 IMRF Levv
Social Security Contributions
224,058
2,000 Social Security Len
Other
277,000
0
Total Admin/Finance/Legal
$3,487,197
$62,244
Section 3 - Public Works
Personnel Services
$975,794
$0
Outside Services
891,943
0
Electric Expense Street Lighting
192,400
0
Material and Supplies
211,800
0
Other
240,773
0
Total Public Works
$2,512,710
$0
Section 4 - Vehicle Division
Personnel Services
$111,049 $0
Outside Services
24,100 0
Material and Supplies
286,000 0
Total Vehicle Division
$421,149 $0
Section 5 - Police Department
Personnel Services $4,712,834 $3,110,939 Corporate Levy
423,562 Police Protection Levy
Outside Services 768,500 0
Material and Supplies 97,900 0
Other 50,350 0
Police Pension Contributions 1,320,631 1,320,631 Police Pension Levy
Total Police Department $6,950,215 $4,855,132
VILLAGE OF LEMONT- 2025 PROPERTY TAX LEVY
BUDGETED AMOUNT TO BE
DESCRIPTION TYPE MAY 1, 2025-APRIL 30, 2026 LEVIED
Section 6 - Community Dev. Dept
Personnel Services
$783,269 $0
Outside Services
625,955 0
Material and Supplies
4,400 0
Total Community Dev. Dept
$1,413,624 $0
Section S - Buildings and Grounds
Personnel Services
$0 $0
Outside Services
268,163 0
Material and Supplies
8,500 0
Total Buildings and Grounds
$276,663 $0
Section 9 - Police Commission
Personnel Services
$0
$0
Outside Services
19,000
0
Material and Supplies
1,000
0
Total Police Commission
$20,000
$0
Section 10 - Downtown Commission
Personnel Services
$0 $0
Outside Services
3,800 0
Material and Supplies
5,000 0
Total Downtown Commission
$8,800 $0
Section 11 - Historic District Commission
Personnel Services
Outside Services
Material and Supplies
Total Historic District Commission
Section 12 - Emergency Management
$250
0
0
$250
$0
0
0
$0
Personnel Services
$53,106
$0
Outside Services
36,350
0
Material and Supplies
7,200
0
Other
3,125
0
Total Emergency Management
$99,781
$0
VILLAGE OF LEMONT — 2025 PROPERTY TAX LEVY
BUDGETED AMOUNT TO BE
DESCRIPTION TYPE MAY 1, 2025-APRIL 30, 2026 LEVIED
Section 13 - Odor Alert Network
Personnel Services $0 $0
Outside Services 30,305 0
Material and Supplies $1,500 0
Total Odor Alert Network $31,805 $0
Section 14 - Video Access League
Personnel Services
$0
$0
Outside Services
6,000
0
Material and Supplies
0
0
Other
14,950
0
Total Video Access League
$20,950
$0
Section 15 - General Account
Personnel Services $0 $0
Outside Services 420,000 63,536 Liability insurance Ley)
Workers Comp 60,000 21,175 Workinen's Comp Lew
Interfund Transfers 2,851,425 0
Material and Supplies/Other 44,780 0
Total General Account $3,376,205 $84,711
Section 16 - Debt Service Fund
Debt Service Payments
$851,425
$0
Total Debt Service Fund
$851,425
$0
Section 17 - Working Cash Fund
$0
$0
Section 18 — Main/Archer TIF Fund
$282,263
$0
Section 19 - Canal TIF Fund
$1,818,833
$0
Section 20 — TOD TIF Fund
$802,208
$0
Section 21 - Gateway TIF Fund
$368,492
$0
Section 22 —1 & M TIF Fund
$294,861
$0
Grand Total
$23,131,247
$5,002,087
Total Revenue From Other Sources $18,129,160