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2023-10-02 - Village Board Committee of the Whole - Agenda Packet Meeting of the Village of Buffalo Grove Fifty Raupp BlvdBuffalo Grove, IL 60089-2100 µl Village Board Phone:847-459-2500 Committee of the Whole October 2, 2023 at 7:30 PM 1. Call to Order A. Pledge of Allegiance 2. Village President's Report A. Proclamation Recognizing October as Hindu American Awareness and Appreciation Month (President Smith) (Staff Contact: Evan Michel) B. Proclamation Recognizing October 2023 as Domestic Violence Awareness Month (President Smith) (Staff Contact: Evan Michel) 3. Special Business A. Proclamation Honoring Arthur A. Malinowski, Jr. for His Outstanding Service to the Village of Buffalo Grove and Retirement as Director of Human Resources and Risk Management (President Smith) (Staff Contact: Dane Bragg) B. New Firefighter/Paramedic Badge Presentations (Trustee Cesario) (Staff Contact: Mike Baker) C. Ground Emergency Medical Transport Program (GEMT) (Trustee Cesario) (Staff Contact: Mike Baker) D. Fire Department Recruitment Video (Trustee Johnson) (Staff Contact: Molly Gillespie) E. Presentation of Snow & Ice Control Communication Plan (Trustee Stein) (Staff Contact: Kyle Johnson) F. Review of a Multi-Use Path Plan (Trustee Stein) (Staff Contact: Kyle Johnson) G. Discussion of Preliminary 2023 Property Tax Levy (Trustee Stein) (Staff Contact: Chris Black) 4. Public Comment Public Comment is limited to items that are not on the regular agenda. In accordance with Section 2.02.070 of the Municipal Code, discussion on questions from the audience will be limited to 5 minutes and should be limited to concerns or comments regarding issues that are relevant to Village Board business. All members of the public addressing the Village Board shall maintain proper decorum and refrain from making disrespectful remarks or comments relating to individuals. Speakers shall use every attempt to not be repetitive of points that have been made by others. The Village Board may refer any matter of public comment to the Village Manager, Village staff or an appropriate agency for review. 5. Executive Session 6. Adjournment The Village Board will make every effort to accommodate all items on the agenda by 10:30 p.m. The Board, does, however, reserve the right to defer consideration of matters to another meeting should the discussion run past 10:30 p.m. The Village of Buffalo Grove, in compliance with the Americans with Disabilities Act, requests that persons with disabilities, who require certain accommodations to allow them to observe and/or participate in this meeting or have questions about the accessibility of the meeting or facilities, contact the ADA Coordinator at 459-2525 to allow the Village to make reasonable accommodations for those persons. 2.A ......................................... � ............................... � m Information Item : Proclamation Recognizing October as Hindu American Awareness and Appreciation Month ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll n/a A proclamation designating the month of October 2023 as Hindu American Awareness and Appreciation Month in Buffalo Grove, reaffirming our dedication to diversity, inclusivity, and mutual respect. ATTACHMENTS: • Hindu Proc 23(DOC) Trustee Liaison Staff Contact Smith Evan C Michel, Office of the Village Manager Monday, October 2, 2023 Updated: 9/13/2023 10:00 AM Page 1 Packet Pg. 3 2.A.a r '4 l,y r " !t( , .i )"IIl Village of Buffalo Grove PROCLAMATION RECOGNIZING OCTOBER AS HINDU AMERICAN AWARENESS AND ° APPRECIATION MONTH U d L Q WHEREAS, Buffalo Grove is enriched by its diverse cultural, ethnic, and religious landscape, C including a significant Hindu American population; and c WHEREAS, Buffalo Grove appreciates the valuable contributions of Hindu Americans in various fields like education, science, law, medicine, and technology, and acknowledges their profound community service; and 3 Q WHEREAS, 2023 marks significant anniversaries related to Hinduism's impact on the United Sates, as the 130th anniversary of Swami Vivekananda's address at the World's Parliament of Religions in 2 L Chicago; and 4) Q WHEREAS, Hindu Americans uphold the principles of tolerance, pluralism, and religious freedom, and contribute positively to Buffalo Grove's vitality and wellbeing; and L ° WHEREAS, the Hindu community celebrates various cultural events and festivals in Buffalo Grove, including Diwali, which promotes the message of triumph of good over evil and light over darkness; ° and f6 E WHEREAS, Hindu Americans are engaged in selfless service, known as "seva," towards their fellow 0- human beings, which enhances the social fabric of Buffalo Grove; and a M N WHEREAS, Ahimsa, a foundational principle of noninjury and nonviolence in Hinduism, aligns with c Buffalo Grove's commitment to fostering a community of respect and unity. a` WHEREAS, Despite their contributions, Hindu Americans face increasing instances of discrimination, harassment, and hate crimes, underscoring the need for increased awareness and = understanding; and E NOW, THEREFORE, BE IT PROCLAIMED, that I, Eric Smith, President of the Village of Buffalo Grove, along with the Village Board, do hereby designate the month of October 2023 as Hindu a American Awareness and Appreciation Month in Buffalo Grove, reaffirming our dedication to diversity, inclusivity, and mutual respect. Proclaimed this 2nd day of October 2023. Eric Smith Village President Packet Pg. 4 2.B .........................................T ............................... Information Item : Proclamation Recognizing October 2023 as Domestic Violence Awareness Month ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends proclamation. This proclamation recognizes that October is National Domestic Violence Awareness Month, which first began in 1981 by the National Coalition against Domestic Violence as a Day of Unity to connect battered women's advocates across the country. ATTACHMENTS: Domestic Violance Awareness Month October (DOC) Trustee Liaison Staff Contact Smith Evan C Michel, Office of the Village Manager Monday, October 2, 2023 Updated: 9/28/2023 4:41 PM Page 1 Packet Pg. 5 2.B.a r '4 l,y r I !t( , .i )"I l t c 0 Village of Buffalo Grove PROCLAMATION RECOGNIZING OCTOBER 2023 AS DOMESTIC VIOLENCE AWARENESS MONTH a IN THE VILLAGE OF BUFFALO GROVE c a� THIS PROCLAMATION recognizes that October is National Domestic Violence Awareness 0 Month, which first began in 1981 by the National Coalition against Domestic Violence as a Day of Unity to connect battered women's advocates across the country. E WHEREAS, every one of our residents deserves to live a life free from violence and abuse. o Through this proclamation, we pledge to ensure that victims of domestic violence know they are not alone, and that our community is here to support survivors of domestic violence as they c courageously move forward to enjoy full and healthy lives. z WHEREAS, anyone can be a victim of domestic violence regardless of age, sex, ability, c ethnicity, sexual orientation, socioeconomic status, or religion; and N N d WHEREAS, children that grow up in violent homes are believed to be abused and neglected at a rate higher than the national average; and a WHEREAS, Domestic Violence Awareness Month provides an excellent opportunity for our U P PP Y c community to learn more about preventing domestic violence and to show support for the c numerous organizations and individuals providing critical advocacy, services, and assistance to > its victims; and N d NOW, THEREFORE, I, Eric N Smith, President of the Village of Buffalo Grove, do hereby 0 proclaim the month of October 2023 as Domestic Violence Awareness Month. Accordingly, I encourage our citizens to work together with their community to eliminate domestic violence. 0 s Proclaimed this 2nd day of October 2023. a Eric N Smith Village President Packet Pg. 6 3.A .........................................T ............................... Information Item : Proclamation Honoring Arthur A. Malinowski, Jr. for His Outstanding Service to the Village of Buffalo Grove and Retirement as Director of Human Resources and Risk Management ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Recommendation of Action pp ll Staff recommends proclamation. Proclamation honoring Arthur A. Malinowski, Jr. for his outstanding service to the Village of Buffalo Grove and retirement as Director of Human Resources and Risk Management. Trustee Liaison Staff Contact Smith Dane Bragg, Office of the Village Manager Monday, October 2, 2023 Updated: 9/28/2023 7:02 PM Page 1 Packet Pg. 7 3.B .........................................I ............................... m Information Item : New Firefighter/Paramedic Badge Presentations ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends presentation. Landon Hopp will be presented his Firefighter/Paramedic badge from the Buffalo Grove Fire Department. Trustee Liaison Staff Contact Cesario Mike Baker, Fire Monday, October 2, 2023 Updated: 9/21/2023 3:10 PM A Page 1 Packet Pg. 8 3.0 ......................................... � ............................... � m Information Item : Ground Emergency Medical Transport Program (GEMT) ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends discussion Staff recommends discussion of codifying GEMT program participation. ATTACHMENTS: • 10.2.23 COW- GEMT(DOCX) Trustee Liaison Staff Contact Cesario Mike Baker, Fire Monday, October 2, 2023 Updated: 9/27/2023 8:57 AM Page 1 Packet Pg. 9 3.C.a . L ` E, 3 BUFFALO GROVE MEMORANDUM DATE: October 2, 2023 TO: Dane Bragg, Village Manager o a UN C FROM: Mike Baker, Fire Chief Larry Kane, Deputy Fire Chief ~ Tyler Grace, Fire Analyst 2 a� SUBJECT: Ground Emergency Medical Transport Program c L E Ii, uuumli IIIIII IIIIII uuumlu IIIIII uu�. umumum imm IIIIII W Staff recommends that the Village's ambulance service fees be aligned with the cost-based rate o determined annually by the State of Illinois Department of Healthcare and Family Services. �? w C9 I�� IIIIII . IIIII4' . �IIIIII IIIIII ' O v The Village of Buffalo Grove has historically set its ambulance service fee based upon a set of N N comparable communities within the Chicago area suburbs. However, through an annual cost o analysis conducted as part of the State of Illinois'Ground Emergency Medical Transport Program (GEMT), the Village has an opportunity to better align its ambulance service fees with the cost of £ providing the service. U a In 2020, the Buffalo Grove Village Board approved participation in the State of Illinois' Ground Emergency Medical Transport Program (GEMT). Prior to participating in the program, the reimbursement rates for Medicaid patients were far below the Village's billing schedule and the cost of providing the service. However, through an annual cost verification process, the State of Illinois Department of Healthcare and Family Services (HFS) now determines the Village's actual cost per ambulance call and reimburses at the verified rate. To date, the Village has received over $1M in additional revenue as a result of its GEMT participation. Packet Pg. 10 3.C.a CosIIIIIII IIIIII IIIIII°�. IIIIII""""° IIIIII IIIIII IIIIII'° IIIIIII To determine the Village's cost per ambulance call, HFS utilizes expense data submitted annually by the Village. The Village's auditor, Lauterbach &Amen, collects and assesses the Department's expense data, including material, equipment, and personnel costs. These costs are then allocated based upon call volume and time spent on emergency scenes. Upon receipt of the expense data, the State of Illinois Department of Healthcare and Family Services determines the Department's cost per call and allowable reimbursement rate for the upcoming calendar year. Should the HFS determined rate be adopted by ordinance, it is estimated that it will result in a substantial revenue increase, while closely aligning revenue with the cost of providing ambulance service. '�� ' 'IIIIIIIIIIIII 'IIIIIY IIIIII IIIIIII'� IIIIII IIIIIIIIIIIIII�� IIIIII ' IIIIII '�� IIIIIII . IIIIIII��IIIIII'��IIIIIIII��I�.IIIIIII�� ° a N Should the Village adopt the HFS recognized cost per call for its BLS and ALS billing rates, both L resident and nonresident patients transported b ambulance may receive higher bills for service. ~ P P Y Y 9 � While the majority of the increase is likely to be offset by the patient's medical insurance, certain key billing procedures affect how patients experience any adopted fee for service. It should be noted that regardless of any change to the rate structure, no changes to the Village's existing billing and collection procedures will occur. L CD E IIIII' ellll� uir 111111E liiillll IIII liii uu� w Today, only nonresidents are billed for any amounts remaining after their medical insurance has c processed the claim. Out of consideration for the existing financial support provided by residents through their property taxes, no resident is billed for any balance remaining after their insurance company's payment. Nonpayment by nonresidents may be forwarded to a third-party collection w agency, while any debt remaining on a resident's bill is written off. I� ediii is aiii lllbll e IIIII'IIII e M N While the Village does not issue bills to its residents for any balance remaining after the processing N of the insurance company's payment, it is important to note that a resident may still receive a bill for the applicable portion of their deductible. Due to the potential for extended hospital stays, the C Village's bill for medical service is often received by the insurance company in advance of any s other related care and before the patient's deductible requirements have been fully met. As a c result, payment for the patient's deductible, regardless of residency, may be required in order to a activate their insurance policy. Illlf"'iiiiuu�euu�cliiiellll Illlh°°IIIIuumdellll�liilllll' c To mitigate the impact of medical billing on the Department's most vulnerable patients,the Village maintains a process by which patients undergoing verified financial hardships can apply for reduction or the write off of their ambulance fees. The procedures for verification mirror the Packet Pg. I I 3.C.a established procedures set by the Northwest Community Hospital System. Additionally, automatic debt write-offs occur in the case of bankruptcy, deceased patients, and homeless patients. Illllk�� """'llllllllllllllll�llllll'��'� Staff is seeking Village Board comments at the October 2 Committee of the Whole meeting. This matter will then be presented later this year at a Village Board meeting for final consideration. 0 a UN C ca LL r V C� C V L CD E W 0 /L V C� G /W V 0♦ V M N N O C d E M U c� Q Packet Pg. 12 3.D .........................................I ............................... m Information Item : Fire Department Recruitment Video ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends presentation. Communications and Fire Department staff will present the new Fire Department recruitment video as well as an update on their ongoing recruitment efforts. Trustee Liaison Staff Contact Johnson Molly Gillespie, Office of the Village Manager Monday, October 2, 2023 Updated: 9/27/2023 9:09 AM Pagel Packet Pg. 13 3.E ......................................... � ............................... � m Information Item : Presentation of Snow& Ice Control Communication Plan ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends discussion. Public Works will display its first video of a coming series on Snow& Ice Control operations. A discussion will be held to receive items of concern for residents, which can be featured in following videos. Trustee Liaison Staff Contact Stein Kyle Johnson, Engineering Monday, October 2, 2023 Updated: 9/27/2023 8:59 AM Page 1 Packet Pg. 14 3.F .........................................I ............................... m Information Item : Review of a Multi-Use Path Plan ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends discussion. Engineering and Community Development will provide an overview of the Multi-Use Path Plan for comment and discussion. ATTACHMENTS: • Memo Multi-Use Path Plan 10.2.23 (DOCX) • Multi Use Path Presentation (PDF) Trustee Liaison Staff Contact Stein Kyle Johnson, Engineering Monday, October 2, 2023 Updated: 9/28/2023 8:33 AM Page 1 Packet Pg. 15 3.F.a VILLACE OF BUFFALO CROVE ., MEMORANDUM DATE: October 2nd, 2023 TO: Dane Bragg, Village Manager FROM: Kyle Johnson, Deputy Public Works DirectorNillage Engineer SUBJECT: Multi-Use Path Plan Discussion c c� a The attached presentation gives an executive summary of the Multi-Use Path Plan developed by ca Community Development and Public Works over the past year. a a� N M N N O C tC a s a m N O E d C E t v ca Q Packet Pg. 16 (ueld mud aslfillnw)uolimuoswd mud asn ainIN:wam"ulltl ------------ ----------------- ----------------------------------- ----------------------- ----------------- ---------------- ----------------- ----------------- ----------------- ----------------- ------------------ ----------------- ------------------ J / ----------------- ------------------ ------------ ----------------- ------------- ------------ ----------------- ----------------- ----------------- ------------------ ----------------- ------------------ AM ONE ---------------- ----------------- ---------------- ----------------- ------------ ---------------- ----------------- ------------------ ---------------- ------------------ ------------ ------------------ ----------------- ------------------ ------------------ e qm_«_ •mud__ , « ® % % / c , \ � « � , m C � . �) � .......... � � ,\ . \ � « � S � \ � « � A : � � (upid mud asirrii uolimuoswd mud asin alinliq wamipuliv 4........... +J1 u ( ) ))( ........... 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Information Item : Discussion of Preliminary 2023 Property Tax Levy ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Recommendation of Action pp ll Staff recommends discussion In conjunction with the development of the FY2024 Village Budget, staff is developing a recommendation for the FY2023 Property Tax Levy to be extended and collected in 2024. ATTACHMENTS: • 2023 Preliminary Levy_10.2.23 (DOCX) Trustee Liaison Staff Contact Stein Chris Black, Finance Monday, October 2, 2023 Updated: 9/21/2023 3:09 PM Page 1 Packet Pg. 26 3.G.a 71 VILLAGE OF BUFFALO MEMORANDUM DATE: October 3, 2023 TO: Dane Bragg,Village Manager x FROM: Chris Black, Finance Director ~ L d SUBJECT: Proposed 2023 Tax Levy c L a v N Key"i""akeaweys N C 1. Total levy year-over-year decreases 1.6 percent; 2. The net levy (after debt service abatements) remains at $17,115,541, an increase of 0.0 percent year-over-year; o U 3. As the levy (excluding debt service) does not increase 5.0 percent or more, a Truth in Taxation M hearing is not required; and c 4. The Village Board will make a Truth in Taxation determination on November 6, 2023. N �a c In conjunction with the development of the FY 2024 Village Budget,staff is developing a recommendation for the FY 2023 Property Tax Levy to be extended and collected in 2024. The current year's levy(2022 Tax M Levy/collected in 2023) is $21,586,238, minus abatements of $4,470,697, resulting in a net levy of N $17,115,541. The net levy was at the same level as the prior year for an increase of 0.0 percent. The Ci components of the change were the following: d 1 es J III IIII III .I��II10 III IIII II � ..................... 00% IIIIIIIIIIIIII c 0 ro ,• lu,• 4 I® Ifl III. ..................... IIII II III � L ® 29.4/o a M N The initial levy request as part of the budget process(prior to abatement consideration) is$21,187,753 or N a 1.6% percent decrease.The components of the change are as follows: m E M III -I .II1 1 II IIIII 0 A I. I�„ 0.0% $0 Q IIIII IIIII IIIIIIIIII�I�I.I1 II I III I 7.2% 344196 The purpose of this preliminary report is to present the levy including the full debt service amount (principal and interest) prior to discussion about tax abatement.The final levy will be adjusted contingent Packet Pg. 27 3.G.a upon capacity within the budget for a supplemental transfer of recurring revenues to lower the gross tax extension amount. Corporate Levy The amount requested of$9,171,988 represents an increase of 0.0%from the prior year for the Corporate Levy which is used to support public safety operations. The Village uses the Municipal Cost Index (MCI) to measure inflation. The MCI is a composite index that adjusts to the cost of materials and supplies, wages and contracted-for services. The composite index includes the Consumer Price Index, Producer Price Index, and a construction cost index. The MCI for the annual period ending May 2023 is — 0.6% percent. d 1Debt Service J x The current year's debt service requirement was$4,751,677. Next year's debt service is$4,407,481. The debt service payment on the Series 2022 Bonds declines $265,300, making up the majority of the total L decrease. The components of the debt payments are as follows: c L a Purpose Debt Payment Percent of Total Iq cm N IB Ilr IIII 95° C IIIIIII III ,,,,,,,, �.........�. ........, .........i. ...............� III IB IN ® $381,131 8.6% c IIII IIII IIII IIII II I�III I I p.III IIII III �IIII I� IIII�� III.� ® iji tl@ tltl 5 IY� �A ......: .. 4...: ................................................. . II m W $2,323,900 52 7% IIII IIII III IIIII I II � � II 16 {j z0 % o III II IIIII IIIII IIIII IIO III 0 II III The Village will make debt service payments on five existing bond issues in 2024. The Village has c committed a combination of general fund revenue and water/sewer revenue to service both the 2020 0" Bonds and 2022 Bonds. When factoring in these abatements, the debt service levy has decreased every year since 2019. E Penslioins a M An independent actuary calculates the amount to be levied for both the Police and Fire pension funds on N an annual basis. In the past,the Village has funded above the actuarily required contribution if financially feasible while maintaining a stable property tax levy. The Village's history of meeting its annual pension funding obligations and high funding levels is an important element to our AAA bond rating. The proposed levy is above the actuarily required contribution for the second consecutive year. For the c 2022 levy (collected in 2023) the property tax levies for police and fire pension were $1.7 million greater than the required contribution for the two pension funds. For FY 2024,the proposed Firefighter Pension a Levy is $2,371,240 and the Police Pension Levy is $3,446,992. The total combined amount for the police M and fire pension levies is $5,818,162, the same as the prior year, and $576,092 above the required N contribution for the two funds. In future years,the Village will be required to increase the levy for police ; and fire pensions. as the 2020 Levy, the combined required contribution for police and fire pensions a) increased $604,300. s co The additional contribution will allow the Village to lessen the impact of reduced investment returns a projected in the upcoming years and possibly mitigate volatility in future police and fire pension contributions. The Village Board has successfully used this approach in the past to moderate future tax levy spikes. Packet Pg. 28 3.G.a The Illinois Municipal Retirement Fund (IMRF) calculates the employer portion of the pension. The IMRF and Social Security portion of the levy will remain the same as the prior year. Equalized Assessed Values(EAV) After two consecutive years of decline, the Village's EAV increases by an estimated 1.85 percent for the 2022 levy (collected in 2023). The EAV is not available for the portion of the village located in Cook County. The total EAV in Buffalo Grove is estimated at$1.78 billion.The change between the two counties was disproportionate as Lake County increased by 1.56 percent and Cook County is estimated to increase by 3.0 percent. Lake County properties are assigned 80 percent of the total property tax burden for the Village. d EAV calculations reside with each county's assessor's office.The final percentage allocation is assigned by X the Illinois Department of Revenue. L Below is a graph depicting the growth of EAV over the last ten years. a 0 L a Equalized Assessed Value N N 2,000 V® 1,500 0 U M 1,000 N 500 E L a 0 �- 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 M N N O IImpact J The categorical increases noted above would result in a tentative levy of $21,531,949 or 5.3% percent increase. At this point in the process the gross levy appears as follows: E L a M N O N C d E t V 10 Q Packet Pg. 29 MEN U'll'I'l'"'IE�,11'"'",,",",,,",","'',,,=5 "�,.................... County Tax Burden 15.00% 80.00% 100.00% 100.00% Tax Levies: ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Police Protection 733,759 2,935,036 3,668,795 3,668,795 ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Fire Protection 1,100,639 4,402,554 5,503,193 5,503,193 IMRF/Social Security 358,024 1,432,098 1,790,122 1,790,122 Corp. Purpose Bonds Roads(2012) 111,185 444,740 554,725 555,925 d ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................ Corp. Purpose Bonds Roads(2016) 75,985 303,945 381,131 379,931 X M 2019 Series GO Bonds 51,015 204,060 253,955 255,074 F- 2020 Series GO Bonds 464,780 1,859,120 2,403,900 2,323,900 y a 2022 Series GO Bonds 178,530 714,120 1,157,965 892,650 0 a Police Pension 689,384 2,757,538 3,394,077 3,446,922 v N Fire Pension 474,248 1,896,992 2,424,085 2,371,240 N MM Sam U_ Considerations ch N O N Staff recommends an abatement of$4,072,212 made up of$475,731 on the series 2012 bonds, $379,931 on the Series 2016 Bonds, $2,323,900 on the Series 2020 bonds, and $892,650 on the Series 2022 bonds. c With the proposed abatements, the proposed net levy is $17,115,541, an increase of 0.0 percent change year-over-year. It should be noted a percentage increase or decrease in the levy does not equal the change in a homeowner's tax bill, depending upon growth in EAV and redistribution of assessed values a across different real estate types (residential, industrial, commercial, and agricultural). N N O This proposed tax levy request will be formally made at the November 6t" board meeting as part of the truth-in-taxation resolution.The truth-in-taxation levy growth [which excludes debt service] is estimated d to be 0.0 percent. A public hearing will not be required. s� ca c E i a M N O N C d E t V 10 Q Packet Pg. 30