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2017 PAFR2017 Daft Village of Buffalo Grove, IL A Citizens Guide to Local Financial Activities Fiscal Year Ending December 31, 2017 A Message From the Village President “The Village of Buffalo Grove’s greatest resource is its volunteers. They donate endless hours to make our community great!” Your Elected Officials Public Records Looking for meeting infor- mation, to contact elected officials, review financial information or request public records? One visit to the Village’s Transpar- ency Portal web page brings all of this infor- mation and more at the click of a mouse. http://www.vbg.org/817/ Village-Transparency The Village of Buffalo Grove Welcomes Trustee Eric Smith Buffalo Grove welcomed Eric Smith to the Village Board in July 2017. He previously served the Vil- lage on the Planning and Zoning Commission and Village Board. Trustee Smith replaced Steve Trilling on the Village Board. Trustee Trilling served the Village of Buffalo Grove in multiple capacities for 24 years, The last 15 on the Village Board. The Village thanks him for his service. Village Clerk’s Office The Village Clerk and Deputy Village Clerk maintain all of the Village’s official records, meeting minutes and documents on behalf of our residents. In addition, a range of services including business and liquor licensing, voter registration and municipal code updates are provided daily. Contact the Village Clerk’s office at (847) 459-2511. It is with great pleasure that the Village of Buffalo Grove elected officials and I provide the annual “A Citizen’s Guide to Local Financial Activities” for the fiscal year ended December 31, 2017. It is my desire to deliver the residents of Buffalo Grove an overview of the Village’s progress and financial performance that is transparent and easily understood. This report summarizes the financial activities of the Village and is not intended to replace the Comprehensive Annual Financial Report (CAFR). The full disclosure financial statements, or CAFR, can be found on the Village’s website at www.VBG.Org. The analysis conducted within this report outlines growth drivers, capital projects, and summarized financial and trend data. The presentation of financial information in the report has been derived from the audited financial statements and conforms to generally accepted accounting principles (GAAP) and related reporting standards. The Village will continue to make financial presentation and transparency a priority and provide open communication with its residents and businesses. It is my hope that the Information and data contained in the 2017 guide to local financial activities will provide the reader a snapshot of the challenges and opportunities the Village of Buffalo Grove is managing today and into the future. Sincerely, Beverly Sussman Village President www.vbg.org Jeffery Berman, Trustee Joanne Johnson, Trustee Lester Ottenheimer, Trustee Andrew Stein, Trustee Steve Trilling, Trustee David Weidenfeld, Trustee Buffalo Grove Public Works received the Excellence in Operations Management Award in 2017 from Cartegraph. The award highlights local government bodies that demonstrate for- ward-thinking through daily operations and practice organizational efficiency on an ongoing basis. Public Works received the award at Cartegraph’ s national conference in Denver, CO. The Public Works Department has been using Cartegraph’ s software since 2014 to collect citizen requests, assign tasks to employees, and manage work in the field. This technology has also enabled the department to proficiently track time, materials, and labor costs associat- ed with tasks performed by Public Works. Through data analysis, the department realized it could use a stronger anti-icing liquid blend in a lower quantity saving $500 dollars per application, with fewer trips to reload tanks and less time spent making salt brine, contributed to the cost savings. (RIGHT: Steve Fritz, Public Works Management Analyst and Tom Milas, Forestry Division Supervisor accept award on behalf of the Village.) Did You Know? Buffalo Grove is home to over 40 recreational facilities! This includes two golf courses, a golf dome, pool, museum, spray and play, parks, ball fields, art center and other great recreational spaces. Buffalo Grove Nationally Recognized by Cartegraph as Industry Leader 1 2 Quality of Life in Buffalo Grove Enjoying Buffalo Grove Buffalo Grove Days - Labor Day Weekend Enjoy food, fun, music, carnival games, and more at this five-day cel- ebration. Located at Mike Rylko Park 801 McHenry Rd Buffalo Grove, IL 60089. The Salt Institute Awards Buffalo Grove Excellence in Safe and Sustainable Salt Storage This honor has been presented to the Village of Buffalo Grove for 29 years in a row for its excellence in the management and administration of public works salt storage opera- tions while promoting best practices that mini- mize environmental im- pacts. The Village of Buffalo Grove is located approximately 33 miles northwest of downtown Chicago and 20 miles north of O’Hare International Airport. The Village’s land area is 9.3 square miles, with 21.7 percent of the area in Cook County and 78.3 percent in Lake County. Neighboring communities include Arlington Heights, Lincolnshire, Long Grove, Riverwoods, Vernon Hills and Wheeling. The Vil- lage’s current popula- tion is 41,226 (2017 US Census estimate). Buffalo Grove was incorporated in 1958 and experienced strong growth in population and land area for several decades. The Village’s Comprehensive Plan projects the Village’s land area could reach approximately 11.2 square miles. The Village has ex- cellent transportation access for residents, businesses, employees and visitors. The Village is served by the Metra North Central rail line connecting to downtown Chicago and O’Hare airport. Pace bus service provides access to adjacent communities, the Metra Milwaukee District North rail line and the Skokie Swift CTA Yellow Line. The regional road system serving the Village includes Aptakisic Road, Buffalo Grove Road, Lake Cook Road, and state routes 21, 22, 45 and 68, with direct links to Route 53 and Interstate 94. The Village’s commercial base includes several corporate busi- ness parks, a diverse retail sec- tor and a wide range of profes- sional services, including medi- cal facilities. The Village’s resi- dential areas include single- family neighborhoods, town- homes, condominiums and apartments. The housing stock is very diverse, with units of different sizes and designs available at various price points to serve the community’s popu- lation. The Village is served by four elementary school districts and two high school districts, all of which consistently receive acknowledgement for providing high quality education for children and young adults in the community. Buffalo Grove is served by two library dis- tricts and two park districts. The Village has over 800 acres of parks and open space, including two municipal golf courses and a substantial bike path and sidewalk network. Numerous opportunities for cultural and entertainment activities are available for resi- dents and visitors. From January through December, Buffalo Grove offers many opportunities to enjoy community. Buffalo Grove residents place a high priority on quality events and programs for their families. During the warmer summer months, many events are going on throughout the Village, such as:  Rotary Village Green concerts  Lawn Chair Lyrics  Movies Under the Stars  Farmer’s Market  Green Fair  Buffalo Grove Symphonic Band  Buffalo Grove Singers  Buffalo Grove Days  National Night Out  Fourth of July Fireworks  Golf at Buffalo Grove and Arboretum Golf Courses And, in the winter, there is plenty more to do inside, with many sports and extracur- ricular activities offered by the Buffalo Grove Park District, Buffalo Grove Recreation Association, township, library and local school district programs. Did You Know? Buffalo Grove boasts more than 800 acres of parks and open space —or 834 square feet of space per person. That’s 4.5 times more than Chicago! Farmers Market June to October Ranked Illinois’ best Farmer’s Market, come out to Mike Rylko Park on Sundays from 8:00 AM to 12:30 PM for the best in local food! Comparative Data (Source: US Census) Buffalo Grove State of Illinois United States of America Median Income $101,376 $59,196 $55,322 Median Home Value $299,600 $174,800 $184,700 Homeownership Rate 78.9% 66.0% 63.6% Unemployment % 3.7% 4.7% 3.9% Persons in Poverty 4.80% 13.00% 12.70% Pay with Credit and Debit Cards at the Village of Buffalo Grove All licenses, fees, fines, registrations, permits, and bills can be paid via credit card. All credit card trans- actions are subject to a convenience fee of $1.80 per water payment and 2.39% for all other transac- tions. The fee is processed by the third party credit card provider. The Village currently accepts Visa, MasterCard, and Discover. Follow the Village of Buffalo Grove on Social Media The Village of Buffalo Grove has joined social media! Find out about special events news up- dates, and more by follow- ing us on Twitter, liking us on Facebook, and adding us on LinkedIn. Always know what is happening in your Village by tuning in through social media. Buffalo Grove Stats 2017 2016 2015 Population 41,226 41,500 41,503 Income Per Capita $47,023 $46,983 $46,517 Expenditures Per Capita $1,559 $1,774 $1,655 General Bonded Debt Per Capita $348.45 $376.87 $245.82 Streets Resurfaced 2.76 mi 11.40 mi 2.45 mi Vacant 1% Right-of-way 6%Parks and Open Space 14% Public 4% Industrial 11% Office 2% Commercial 5%Multiple Family 4% Single Family Attached 9% Single Family Dettached 44% Buffalo Grove Land Use 3 4 Community Development & Local Economy Businesses and Employers in the Village The Village of Buffalo Grove is home to many businesses and industries. The top ten employers in the Village in the chart are listed below. Buffalo Grove Wins Tree City USA Award for 30th Consecutive Year Tree City USA recognized the Village of Buffalo Grove for its dedication to community forestry management. The Vil- lage maintains a forestry department, has community tree ordinanc- es, spends over two dollars per capita on trees and celebrates Arbor Day. Buffalo Grove Police Department Awarded 2017 Illinois Traffic Safety Challenge 2nd Place The Buffalo Grove Police Department was award- ed second place in the championship class by the Illinois Chiefs of Po- lice Traffic Safety Chal- lenge for the Municipal Category 51-65. The Illinois Traffic Safety Challenge is a competi- tion between similar size and type law en- forcement agencies. The challenge serves as a template for law en- forcement agencies to identify traffic issues, plan strategies, reduce social harm and improve the quality of life in their communities. The com- petition challenges offic- ers on Bike/Pedestrian Safety, Commercial Ve- hicles, Distracted Driv- ing, Impaired Driving, Speed Awareness and other areas of enforce- ment. Financial Reports, Budget, and more on Village Website The Village of Buffalo Grove website houses a host of financial data, including the full fiscal year 2017 CAFR, at www.vbg.org. Current and historical financial re- ports, budgets, treasur- ers reports and other financial information can be found there as well. The Workforce and Business Activity Top Ten Employers Number of Employees Siemens Building Technologies 1,800 I.S.I 1,200 ESS 550 Plexus Corporation 370 Veritas Document Solutions 300 ARxIUM, Inc 200 Leica Microsystems, Inc 200 Vapor Bus Direct 200 Crosscom National, LLC 170 *4 others tied for 10th 150 Therm Flo Inc. and Zonatherm Headquarters move to Buffalo Grove Therm Flo Inc. and its sister company Zonatherm Products have recently completed con- struction on their new 40,437 square foot office and warehouse building located at 875 Busch Parkway. The Village welcomes this new business, as it continues to grow the Vil- lage’s industrial park footprint. The Village of Buffalo Grove Community Development Department was busy again in 2017: - Sky Fitness, located at 1501 Busch Parkway, was recently approved for a 40,000 square foot addition to the existing building. The addition will include new lockers rooms, club area and outdoor pool. Construction is expected to begin in Spring/Summer of 2018. - Metro Storage is currently under construction for a new 3 -story, 116,000 square foot self-storage building on the vacant lot located at the southwest corner of Busch Park- way and Deerfield Parkway. (Pictured below) Development and Business Activity Woodman’s Food Market Headed to Buffalo Grove Woodman’s Food Markets and Shorewood Development Group are proceeding with plans for a 25-acre commercial development at the northwestern corner of Deerfield Parkway and Milwaukee Avenue. The development will be anchored by a 242,000 square foot Wood- man’s Food Market set to open in August 2018. Woodman’s is also building a fuel center, convenience store, quick lube and carwash on the north side of Deerfield Parkway. Addition- al commercial and retail developments would occupy the remaining 7 -acres at the southwest corner of the intersection, which would be developed by Shorewood Development Group Example Photo of Woodman’s Latest Store in Sun Prairie, WI 5 6 Village of Buffalo Grove wins 35th Consecutive CAFR Award The Village of Buffalo Grove received its 35th consecutive Certificate of Achievement for Excellence in Financial Reporting. The award criteria are based on the presentation of the annual financial report in a manner that provides transparency and full disclosure of the entity’s fiscal year. Providing this report goes beyond the minimum requirements of generally accepted accounting principles. The Village has also complied with Governmental Account- ing Standards Board standards as they have changed the manner in which post employment benefits are presented and disclosed. This is the highest honor from the Government Finance Officers Association. Village of Buffalo Grove wins 6th Consecutive Distinguished Budget Award The Village achieved its goal for the fifth year in a row being awarded the Distinguished Budget Award for 2017 The method for which the Village of Buffalo Grove budget is compiled takes into account the guide- lines provided by the Na- tional Advisory Council on State and Local Budget- ing and the Government Finance Officers Associa- tion’s best practices on budgeting. The award shows the continued suc- cess of Village staff to produce a high quality document that is fiscally responsible. This is the highest budgetary honor that is bestowed on a community from the Government Finance Officers Association. The Village relies on various tax sources as they make up 58.5 percent of the total revenue into the Village. These revenues give the Village the ability to provide essential public services. The chart below shows the actual amounts the Village collected for each revenue source for the general fund. Miscellaneous income is mostly comprised of one -time, extra ordinary items and grant funds. Property and other taxes support core services including Public Safety and Public Works. The Village revenue sources fund are fairly consistent year over year. Property taxes, other taxes, licenses & permits, Intergovernmental, and interest all fluctuated one percent or less from 2016 to 2017. Charges for service increased 20 percent in the general fund. Fines and Fees grew by 64.7 percent due to Community Development increases for building fees. Miscel- laneous revenue dropped 44.4 percent. This is attributable to one time revenues collected in 2016 unavailable in 2017. The Village allocates a significant amount of resources to core services like Police, Fire, and Public Works. The graphs on this page show how the Village has allocated its resources in fis- cal year 2017. The bar graph provides a visual based on how many actual dollars were spent on each function. Public Safety and Public Works combine for $33,857,609, or 79.3 percent of the total governmental funds expenditures. The general government expenditures are times less than Public Safety and Public Works. The General Government includes: Office of the Vil- lage Manager, Finance Department, Human Resources, and Community Development. Capi- tal outlay is comprised of facilities development and road improvement costs, while debt service spending is related to infrastructure improvements already made. When those amounts are allocated with the total expenditures for Public Safety and Public Works the totals $36,896,431, or 86.5 percent of the total governmental funds expenditures. How are Village Resources Expended? Where Do Village Resources Come From? Property Tax 35% Other Taxes 23% Charges for Services 4% Fines and Fees 7% licenses and Permits 1% Intergovernmental 26% Interest < 1% Miscellanous 4% 2017 General Fund Revenue by Source $15,510,127 $10,613,315 $9,854,706 $6,524,318 $1,572,111 $1,271,602 Governmental Activities Revenue by Source Public Safety Debt Service Capital Outlay Public Works General Government $25,776,184 $1,676,609 $1,362,213 $8,081,425 $5,774,748 2017 Governmental Funds Expenditures by Function Administration Golf Public Works Fire Department Police Department 28 35 59 61 87 Budgeted Employment by Department 2017 7 8 - 2 4 6 8 10 12 14 16 2017 vs. 2016 General Fund Revenue (in millions) 2017 2016 Emergency Management Agency The Village maintains an emergency management agency to provide re- sponse to natural or man -made disasters in our community. Working throughout the year and behind the scenes, EMA volunteers prepare for worst case scenario events, network with other EMA local and re- gional agencies and pro- vide support services to other events throughout the Chicagoland area. The Emergency Man- agement Director is Fire Chief Mike Baker. Reverse 911 Do you want the Village to be able to contact you in the event of a commu- nity emergency? If so, make sure to sign up through the Village’s web site: http://www.vbg.org/830/ Everbridge-Citizen- Portal You can choose to receive email, text and phone alerts, and your contact information will never be sold or used for another purpose. As a full service organization, the Village of Buffalo Grove pro- vides critical water, wastewater, storm water, street, pedestrian and pathway, forestry and grounds maintenance services. Public safety is a high priority for the Village and its residents. Comprising 55 percent of Village employees, the Buffalo Grove Fire and Police Departments provide the highest quality safety services to residents and businesses. Some of the programs offered by the departments include:  Coffee with a Cop  Infant/Child Seat Safety Checks  Home Security Inspections  School Crossing Guards  School Resource Officers  Citizen & Junior Police Academies  Bicycle Registration  Care Trak Program  Premise Alert Notifications  K-9  Police Social Worker  CPR Classes  School Fire Drills  Smoke Education Trailer  Open House  Block Parties  Station Tours Public Safety Services Infrastructure and General Services With a dedicated staff of professional maintenance personnel, the Public Works Depart- ment provides around the clock infrastructure services, ranging from maintenance of Vil- lage facilities to providing clean, high-quality Lake Michigan water. Always there to serve, public works professionals strive to maintain a clean, attractive and high-functioning net- work of streets, sewers, mains and paths. The Village also provides administrative support to its residents and departments through its Community Development Finance, and Office of the Village Manager personnel. Com- prising 10 percent of the Village’s staffing complement, these professionals specialize in the building and construction trades, architecture, technology, accounting, finance, tech- nical analysis and management fields. Police Department Number Physical Arrests 441 Adjudication Citations 6,781 Traffic Citations 5,310 DUI Arrests 87 Vehicle Crash Responses 1,294 Fire Department Number Ambulance Calls 3,201 Service Calls 293 Fire Calls 1,082 Auto Aid/MABAS 1,045 Did you know? The Village of Buffalo Grove Maintains 114.02 miles of street and has resurfaced 30.73 miles in the last 5 years. Buffalo Grove Wins 4th Consecutive Popular Annual Financial Reporting Award The Village of Buffalo Grove was awarded its third Popular Annual Finan- cial Reporting (PAFR) Award for the fiscal year 2016. The PAFR is a summary of the Comprehensive Annual Financial Report (CAFR) issued by the Village and is meant to be a document that can communicate fi- nancial information of the Village to those residents without a background in finance. The report high- lights the projects and initi- atives in the Village over the past fiscal year. It also provides an overview of the balance sheet, revenues, and expenditures to under- score the stability and per- formance of operations of the Village. Village of Buffalo Grove Fire Department Replaces Fleet The Village of Buffalo Grove Fire Department has replaced a Quint and Pumper Trucks in its fleet. This initiative provided the Village an opportunity to strategically upgrade essential pieces of equipment for the Fire Services and public safety of the Village of Buffalo Grove and surrounding communities. The replacement of fleet vehicles reduces maintenance and integrates the latest technology and systems to assist public safety personnel in emergency situations. The 2016 Cyclone Quint replaced a 1997 E-One Platform. The replacement is in service at fire house 27 at 100 West Half Day Road. The 2016 Typhoon Rescue Pumper replaced a 1996 E - One Rescue Pumper. The new pumper is in service at Fire house 26 located at 1051 Highland Grove Drive. The Village maintains these vehicles through the Public Works Central Garage Division. Central Garage also services ambulances, police cars, snow plows, and other Village vehicles and equipment. 2016 Cyclone Quint & 2016 Typhoon Rescue Pumper 9 10 Equalized Assessed Valuation 2017 Village EAV $1,660,028,332 Total EAV Per Capita $40,266.54 Village of Buffalo Grove holds highest Bond Rating attainable Moody’s Investor Ser- vices currently recogniz- es the Village as Aaa bond rated for its exist- ing debt. The rating by Moody’s was assigned in 2012 The Village is also rated AAA by Standard & Poor’s . The AAA rat- ing was affirmed 2017 Village of Buffalo Grove EAV increases for fourth consecutive year The Villages EAV is esti- mated to increase from $1,614,251,028 in 2016 to $1,660,028,332 in 2017. This is the fifth consecutive increase in EAV in as many years. As this trend continues, it is a positive sign that residential and commer- cial properties value are rebounding from the re- cent recession. The Vil- lage has a positive out look for this to continue in 2018. More commonly referred to as EAV, is the ratio of the total val- ue of real estate compared to all other properties in the jurisdiction of the government, which the government has set as a basis for levying taxes. EAV calculations are different for residential and commercial prop- erties. In addition, Cook and Lake Counties use differing for- mulas to establish EAV. Buffalo Grove By the Numbers Tax Collection By Source Tax Type Amount ($) Property 15,510,127 Sales (1% & Home Rule) 9,229,254 Income & Use 4,843,251 Telecommunication 1,586,128 Utility 2,532,662 Real Estate Transfer 1,256,919 Other 1,019,807 Total 35,978,148 Sales Tax Revenue By Category 2017 Balance Sheet ($) Capital Assets by Category Asset/Fund Governmental Enterprise Total Land 37,599,977 6,198,514 43,798,491 Construction in Progress 58,723 840,718 899,441 Buildings 24,834,125 11,170,610 36,004,735 Land Improvements 3,242,060 1,966,488 5,208,548 Equipment/Vehicles 12,198,773 70,150 12,268,923 Streets & Storm Sewers 62,122,492 (0) 62,122,492 Water & Sewer System (0) 72,183,557 72,183,557 LESS: Accumulated Depreciation (78,156,403) (48,640,980) (126,797,383) TOTAL 61,899,747 43,789,057 105,688,804 By The Numbers: Village of Buffalo Grove Balance Sheet The Village of Buffalo Grove carries $7.43 of assets for every dollar of liability. Buffalo Grove maintains a high fund balance primarily because of three funds; the Pen- sion Trust Funds, Water and Sewer Fund, and the General Fund. The Water & Sewer Fund account for 20.5 percent of total assets, and the Oper- ating fund is another 19.0 percent. Pension Trusts are the largest Asset class with 55.5 percent of the total. All other funds com- bined account for the re- maining 5 percent. Capital Asset Values: What is the most valuable Asset in the Village? The Village’s infrastructure and other capital assets are main contributors to the Water and Sewer Fund and the General Fund balances. The Village’s water and sewer system is the most valuable capital asset, followed by streets and storm sewers. The third highest is land. These three asset categories make up 76.6 percent of the capital assets, before depreciation. Top Ten Real Estate Tax Payers Equalized Assessed Valuation ($) Chevy Chase Business Park Ltd. 21,759,899 Hamilton Partners 11,468,682 Penobscot Management LLC 9,436,975 Millbrook 9,167,002 Buffalo Grove STE 106 8,674,553 Leider Lane Investors LLC 8,630,563 Arthur J. Rodger and Co 8,229,224 BRI 1862 Riverwalk LLC 8,145,927 Riverwalk South LLC 7,819,608 Resource Real Estate Inc 6,589,815 Fund Assets * Liabilities* Fund Balance/ Net Position Governmental Funds Major General $44,269,206 $17,222,810 $27,046,396 Facilities Development 40,281 3,666,478 (3,626,197) Street Maintenance 161,195 169,561 (8,366) Non-Major Motor Fuel 1,509,756 (0) 1,509,756 Metra Parking Lot 120,089 766 119,323 Debt Service (0) 59,733 (59,733) Enterprise Funds Major Water & Sewer 47,692,156 8,646,469 39,045,687 Arboretum Golf Club 6,870,373 112,432 6,757,941 Non-Major Buffalo Grove Golf Club 1,874,801 1,008,425 866,376 Refuse 969,883 (0) 969,883 Fiduciary Funds Pension Trusts 129,186,600 191,651 128,994,949 Agency 280,049 280,049 (0) TOTAL 232,974,389 31,358,374 201,616,015 *Excludes Deferred Inflows and Outflows of resources where reported Food 14% Drinking and Eating Places 10% Apparel 1% Furniture, Households and radio 4% Lumber, Building and Hardware 22% Automotive Filling Stations 9% Drugs and Miscellaneous Retail 14% Agriculture and All Other 24% Manufacturers 2% 11 12 * Lake County, Lake County Forest Preserve, Buffalo Grove Park District, Vernon Area Public Library, and Townships * Cook County, Cook County Forest Preserve, Buffalo Grove Park District, Indian Trails Public Library, Metropolitan Water Reclamation District of Greater Chicago and Townships Tax Rates by County $100 of Property Taxes Collected by County Village of Buffalo Grove Total Debt Outstanding 6th Smallest Amongst Taxing Districts in Cook and Lake County The Village of Buffalo Grove, as of 12/31/17 has outstand- ing debt of $14,365,000, which is the 5th smallest of all taxing bodies. The following round out the 5 smallest debt issuers: School Dist 96 - $0 High School Dist 125 - $3,455,000 School Dist 103- $3,455,000 Wheeling Park Dist - 8,995,000 Buffalo Grove Park Dist - $14,420,000 Below are the top five taxing bodies that have authority to levy tax in Buffalo Grove: Cook County - $3,085,186,750 Metropolitan Water Reclama- tion District of Greater Chica- go - $2,377,123,381 Lake County Forest Preserve Dist - $255,895,000 Lake County - $180,270,000 Cook County Forest Preserve Dist - $149,290,000 All taxing bodies that have the authority to levy tax in Buffalo Grove can be found in the statistical section of the Village of Buffalo Grove 2017 Comprehensive Annual Financial Report. The statistics section includes each entity and the amount of outstanding debt as of December 31, 2017. ** Other taxing bodies are Road and Bridge and General Assistance for the Townships herein *MWRD is the Metropolitan Water Reclamation District of Greater Chicago **All other taxing bodies are Northwest Mosquito Abatement, Township Road and Bridge, Township General Assistance, and Consolidated Elections. LAKE COUNTY COOK COUNTY Buffalo Grove $10.15 School Districts 21, 214, and 512 $70.59 *All Other $19.26 Buffalo Grove $9.85 School Districts 102, 125, and 532 $71.93 *All Other $18.22 - 1.000 2.000 3.000 4.000 5.000 6.000 7.000 Combined School Districts (102, 125, 532) Village of Buffalo Grove County, including Forest Preserve Buffalo Grove Park District Vernon Area Public Library All Other (3)** Lake County Tax Rates by Unit - 1.000 2.000 3.000 4.000 5.000 6.000 7.000 8.000 9.000 Combined School Districts (21, 214, 512) Village of Buffalo Grove Buffalo Grove Park District County, including Forest Preserve Indian Trails Public Library District MWRD*All Other (4)** Cook County Tax Rates by Unit 13 14