HomeMy WebLinkAboutRESOLUTIONS-2012-019-R-12•
2/20/2012
19-R-12
A RESOLUTION
Supporting the Northwest Municipal Conference
2012 Legislative Program
WHEREAS, the City of Evanston is a member of the Northwest Municipal
Conference ("NWMC); and
WHEREAS, the NWMC works with its members to develop its annual
legislative program, which serves as a comprehensive platform on legislative issues, in
order to protect and benefit the interests of its member municipalities, residents, and
businesses in our communities and the region; and
WHEREAS, the NWMC 2012 Legislative Program, attached hereto as
• Exhibit A and incorporated herein by reference, focuses on issues vital to the City of
Evanston, including protecting local government revenues, online sales tax collection,
and sales tax sourcing rules, as well as addressing labor -related cost drivers, such as
pension reform, preventing abuse of the Public Safety Employees Benefit Act, and
balancing the interest arbitration process; and
WHEREAS, the NWMC will actively pursue these legislative priorities to
the benefit of the City of Evanston and all members of the NWMC,
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS, THAT:
SECTION 1: The foregoing recitals are found as fact and incorporated
herein by reference.
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19-R-12
SECTION 2: The City of Evanston hereby expresses its support for the
NWMC 2012 Legislative Program.
SECTION 3: The City of Evanston will actively support the NWMC 2012
Legislative Program both locally and in federal and state capitols.
SECTION 4: A copy of this Resolution shall be forwarded to the NWMC,
to all state and federal legislators representing the City of Evanston, to the Office of the
Governor, and to department directors in the City of Evanston.
SECTION 5: This resolution shall be in full force and effect from and after
the date of its passage and approval in the manner required by law.
Attess-
�6dney Gr ene, City Clerk
Adopted:'TVViAP—�h 02(o , 2012
Eliz th B. Tisdahl, Mayor
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EXHIBIT A
NWMC 2012 Legislative Program
19-R-12
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Northwest Municipal Conference Leqislative Proqram •
Ensure the Fiscal Stability of Illinois Communities
Protect Local Government Revenues
Revenues are the lifeblood of stable communities, enabling local governments to
provide for the needs of residents and businesses. Communities that are able to
support these needs are attractive places for economic development. Local
government revenues must not be viewed as an alternative source of revenue for
the state but as the long standing commitment to ensuring healthy and strong
communities upon which to base the state's economy. We offer four
recommendations vital to protecting local government revenues.
1. Prevent any diversions of the Local Government
Distributive Fund (LGDF)
The LGDF, which was instituted in 1969 in exchange for municipalities not
imposing their own income tax, is a significant source of operating revenue. The
threatened loss of this vital revenue would lead to additional cutbacks in critical
services, including public safety.
➢ We recommend that the LGDF remain intact and local governments
share in any natural increases in income tax revenues. We further •
recommend that any reductions in the corporate income tax require an
appropriate adjustment to the LGDF formula to keep local governments
whole.
2. Ensure prompt payment of LGDF to local governments
Although the state income tax increase slightly improved the timeliness of LDGF
payments to local governments, the payment cycle still runs several months in
arrears. This delay places a strain on local government cash flow.
3. Restore the diversion of Personal Property Replacement Tax (PPRT)
funds
Although the amount of PPRT funds diverted to pay for a state obligation
(regional school superintendents) was approximately 1 % of the total distributions,
this practice sets a disturbing precedence that must not only be avoided but
reversed. Unless action is taken to completely restore the diverted funds, this
move will long be remembered as the beginning of "death by a thousand cuts".
4. Promote ability to reduce the cost of local government while avoiding
increased taxpayer burdens
➢ We recommend legislation to require the direct deposit of LGDF to
local governments. We recommend restoring the previous funds in the •
FY 2013 budget and protecting this fund from future diversions.
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Local government leaders are actively rising to the fiscal challenges we face by
exploring innovative ways to reduce the cost of local government. Several groups
are currently studying various methods to share local services which could
increase service delivery efficiencies and create economies of scale that would
greatly benefit taxpayers. Some of these efforts may require legislative actions to
facilitate these innovations, providing our legislative leaders with the opportunity
to not only protect local government revenues but also reduce expenses.
At the same time we pursue innovation, we strongly oppose any attempts to
irresponsibly place additional burdens on local taxpayers through unfunded
mandates. Oftentimes, the state's desire to address a situation or provide a
benefit comes at the direct expense of fiscally strapped local governments and
their taxpayers. These stealth tax increases significantly raise the costs of
operating local governments. Unfunded mandates combined with the state
diverting revenues from local governments are a recipe for disaster that must be
avoided at all costs.
➢ We recommend that legislators work with local governments to
facilitate cost saving innovations while avoiding the temptation to pass
unfunded mandates on to the backs of local taxpayers.
Exercise Caution While Addressing Sales Tax Sourcing Issues
Municipal leaders make decisions with long term implications to ensure sufficient
• revenues for their communities. One major decision is to dedicate land use within
the municipality for intensive retail development in order to capture sales tax
revenues. Planning for economic development of this nature requires each
community's leaders to achieve a balance of the infrastructure and public
services investments to support this growth, the revenue streams anticipated
from the expected growth and the requirements to protect nearby residents
impacted by the resulting retail center environment. In short, municipalities that
have attracted significant levels of sales tax generating development have done
so after fully considering the tradeoffs needed to ensure it is the proper fit for that
community. Lower local property and other taxes for residents is often the benefit
that mitigates the external impacts. Two potential legislative actions in 2012
could produce unintended consequences for local government revenues. Both
have the potential to require changes in the sales tax sourcing rules that
determine where the revenues generated from a taxable sale are distributed.
Even a seemingly minor change in the sourcing statutes could have a major
impact upon the fiscal position of those municipalities that have made the long
term decision to pursue retail development.
In Congress, the Marketplace Fairness Act has been introduced to allow states to
enforce and collect local sales and use taxes on transactions conducted online.
Currently, many online retailers utilize the "nexus" argument to avoid collecting
and remitting the same taxes that would be collected on a transaction conducted
• in a "bricks and mortar' location. Unlike previous versions of legislation to
authorize the collection of sales taxes from online transactions, the Marketplace •
Fairness Act (as introduced) would not require changes to state sales tax
sourcing laws.
In Illinois, several municipalities outside the Regional Transportation Authority's
(RTA) service area have reached sales tax rebate agreements with companies to
funnel the paperwork from their transactions through small offices to avoid
collection of higher sales tax rates within the Chicago region. This arrangement
allows these companies to charge a lower tax rate, giving them an unfair
competitive advantage, and diverts sales taxes revenues away from the rightful
local government where the actual transaction transpires.
➢ We support legislation to authorize the collection of sales taxes on
all online transactions but our support is conditional as to whether the
legislation will require any changes to sourcing rules.
➢ We support eliminating these sales tax diversions to ensure that
revenues are distributed to the rightful local governments but express
opposition to any legislation that undermines current sales tax sourcing
rules to divert revenues away from the physical location of the
transaction.
Place Municipalities in Primary Position on Liens During Foreclosure Sales
One of the biggest impacts of the recession has been the extraordinary volume is
residential buildings that have foreclosed upon by the lenders. During far too
many cases, these properties become abandoned leaving no one to maintain
them during the foreclosure process. Left untended, these abandoned houses
quickly deteriorate and become a blight upon the surrounding neighborhood,
depressing nearby home values. In order to avoid this result, municipalities step
up to maintain these properties when the lender or former owners fail to do so.
Maintaining these abandoned properties requires the expenditure of municipal
funds to secure the structure, mow grass, remove dangerous trees and turn off
water or provide heat during cold weather to avoid damages from bursting pipes.
These municipal costs are not always reimbursed when the foreclosure sale is
concluded. Currently, municipal liens get in line with other creditors, leaving
taxpayers at risk of not recouping the expenditures if sufficient proceeds are not
generated from the sale.
➢ We recommend legislation to place municipal liens in a primary
position during foreclosure sales.
Address Labor Related Cost Drivers Complete Comprehensive Public
Safety Pension Reforms
Public safety pension reforms adopted in 2010 were a significant first step toward
getting this exponentially growing cost driver under control. Extending the •
• amortization deadline for funding the pension funds and adjusting the benefits for
newly hired employees has mitigated some of the upward pressure these
pensions placed upon local budgets. However, the work of public safety pension
reform is not complete. The Pension Fairness for Illinois Communities Coalition,
which spearheads this effort, presented a five part platform for comprehensively
addressing the problem. It is time to revisit the three unresolved planks in that
platform to complete this vital work. In addition, the 2010 reforms changed the
actuarial methodology in a manner that may produce unintended consequences.
1. Require a more equitable employee contribution toward the cost of the
pension
Currently, public safety employees contribute approximately one-third toward the
cost of their pensions while taxpayers contribute the remaining two-thirds. For the
long term stability of any pension fund, the ratio of employer to employee
contribution to the normal cost of the pension should be one-to-one. On top of the
two-thirds contribution, taxpayers are also responsible for funding any unfunded
liabilities, including those resulting from underperforming investment returns
managed by the individual employee -control led pension boards. Legislation in
the form of Senate Bill 512 is under consideration for employees in state pension
funds. Senate Bill 512 provides employees three options: 1) require a higher
employee contribution toward their current pension, 2) maintain their current
contribution level with the pension benefits going forward matching those of
newly hired employees, or 3) allow the employee to opt into a defined
• contribution plan
2. Consolidate existing individual police and fire pension funds into an
IMRF type system
With over 650 individual public safety pension funds, the current system fails to
take advantage of potential economies of scale to produce higher investment
returns with lower operating costs. Currently, the Commission on Government
forecasting and Accountability (COGFA) is charged with producing
recommendations as to how to best consolidate these funds into a better system.
There is a perfect model for multiple employer public pension systems - the
Illinois Municipal Retirement Fund (IMRF).
➢ We recommend expanding Senate Bill 512 to require similar changes
for public safety pensions.
➢ We recommend consolidating the individual public safety pension
funds into a single IMRF type system.
3. Require a supermajority to approve any future pension benefit
enhancements
Setting a higher threshold for adopting future pension benefit enhancements
• would make it more difficult to undo the reforms proposed and enacted. Speaker
Madigan has introduced HJRCA 5, which requires a three -fifths majority for •
pension benefit enhancements.
4. Restore the Entry Age Normal Funding Method
A change made to public safety pensions in Public Act 96-1495 changed the
actuarial method for calculating required pension contributions from the previous
Entry Age Normal (EAN) to a Projected Unit Credit (PUC) method. Although this
change brings public safety pensions in line with the method used for state
pension funds, PUC allows for lower initial contributions than EAN that will result
in much higher pension contributions as governments get closer to the 2041
amortization deadline.
➢ We recommend the passage of HJRCA 5.
➢ We recommend returning public safety pensions to the Entry Age
Normal method.
Prevent Abuse Through PSEBA Reforms
The Public Safety Employee Benefits Act (PSEBA) provides lifetime health
insurance benefits to police and fire personnel (and their families) who suffer a
catastrophic injury on the job. Providing PSEBA insurance benefits to those who
are permanently injured while engaged in actively protecting the public and are
no longer capable of supporting themselves and their family is not the issue we
seek to address. The federal law upon which PSEBA is based defines •
catastrophic injury as "consequences of an injury that permanently prevents an
individual from performing any gainful work". The Illinois version of PSEBA omits
this definition. Illinois courts have equated the award of a duty disability pension
to a catastrophic injury, leaving determination of lifetime healthcare benefits to
the discretion of local pension boards (governed by a majority consisting of
current and former employees). There are numerous existing cases where the
injury suffered, while significant enough to prevent the employee from returning
to active duty as a firefighter or police officer, does not preclude the employee
from obtaining other gainful employment. In fact, the very nature of PSEBA
provides a perverse incentive, especially in cases where the employee is closer
to retirement and facing the reality of paying for future healthcare insurance, to
exploit a relatively minor injury into a condition that prevents the return to active
duty. The cost of allowing these former employees who are otherwise gainfully
employed to collect lifetime healthcare benefits at taxpayer expense is
staggering. A single case often leaves local taxpayers liable for more than a
million dollars in future healthcare insurance costs even while the former
employee begins a second career.
Balance the Interest Arbitration Process
Police and fire employees' salaries and benefits have been escalating at rates
that far exceed those of other municipal employees. While other employees have
agreed to salary freezes and other measures to control costs during the current •
• economic downturn, the interest arbitration process has made it extremely
difficult to negotiate reasonable contracts for public safety employees that reflect
the community's ability to afford. It becomes very challenging to manage
municipal staffing when one class of employees is sacrificing to balance the
budget while those in public safety enjoy multi -year increases in salary and
benefits.
➢ We recommend amending PSEBA to bring the term catastrophic
injury in line with the federal definition.
➢ We also recommend that current PSEBA beneficiaries who are
eligible to enroll in other healthcare coverage to both report this
eligibility and enroll in the alternative coverage.
The current system is out of balance. Arbitrators determining police and fire
contracts routinely review both the union and municipal offers and award salary
and benefits based upon either one or the other with little attempt to reach a
middle ground. Too often this ends up being the union offer with virtually no
regard as to the ability of the taxpayers to afford the final total compensation
package. While the interest arbitration system provides a means to work out
labor management differences while avoiding public safety workers going on
strike, the reality is that the rules are skewed toward the labor side of the
equation. Compounding this imbalance are efforts to include management
• decisions such as determining manning levels in the arbitration process. Without
some corrective steps, the interest arbitration process is eroding the ability for
municipal leaders to effectively manage, and consequently afford, their public
safety operations.
➢ We recommend requiring arbitrators to take into account economic
factors such as the budgetary constraints facing local governments
when determining the total compensation packages awarded through
the interest arbitration process.
➢ We further recommend that manning levels and other management
decisions be excluded from the process.
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