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Home My WebLink About083-O-23 Levying Taxes in the City of Evanston, County of Cook, and State of Illinois, for the Fiscal Year Beginning January 1, 2024 and Ending December 31, 202411/06/2023 83-O-23 AN ORDINANCE Levying Taxes in the City of Evanston, County of Cook, and State of Illinois, for the Fiscal Year Beginning January 1, 2024 and Ending December 31, 2024 WHEREAS, the City of Evanston, Illinois, has heretofore adopted an annual budget for the fiscal year beginning January 1, 2024, and ending December 31, 2024, which said Budget document was reviewed at a public hearing and copies of which said Budget document have been posted on the city website at www.cityofevanston.org/budget WHEREAS, said Budget document contains the expenditures to be made with the monies collected through taxation and other sources during said fiscal year; and WHEREAS, the City of Evanston, Illinois, is a Home Rule unit of local government pursuant to the terms and provisions of Article VII of the 1970 Constitution of the State of Illinois, which said Constitution, in Section 6(a) thereof, grants unto the City of Evanston as a Home Rule unit of local government the power to tax; NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That, in order to meet expenses and liabilities of the City of Evanston, Illinois, for the current fiscal year beginning January 1, 2024, there is hereby levied on all real property subject to taxation within the corporate limits of said City of Evanston as assessed and equalized for the year 2023 the sum of Thirty-Four million, Seven Hundred Eighty-Three thousand, Four Hundred and Three dollars ($34,783,403), being the total of the budget legally made plus allowances for allowable collection ~1~ Page 1 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c 83-O-23 ~2~ losses (3%), which are to be collected from the tax levy of the City of Evanston for the year 2023 and all corporate purposes appropriated and specifically referred to in the FY 2024 Proposed Budget to the City Council. Budgeted Funds are to be collected from the tax levy of the current fiscal year of the City of Evanston, Illinois, for: *Cook County will levy debt service including 5% loss factor based on the debt amortization schedules and 2023 abatements filed with Cook County. The specific amounts hereby levied for the various purposes and funds are designated by being placed in separate columns under the heading “To Be Raised By Taxation,” and are identified in that manner on the following pages of this Ordinance. SECTION 2: That there be budgeted for the City of Evanston: A) Eight million, Four hundred and Fourteen thousand, Seven hundred and Three dollars ($8,414,703) for the General Corporate Purposes; B) Nine hundred and Twenty-Two thousand, Seven hundred Sixteen dollars ($922,716) for the Illinois Municipal Retirement Fund Pension (IMRF); C) Three million Four hundred Sixty-Three thousand, Nine hundred and Eighteen dollars ($3,463,918) for the Human Services Fund; D) One Million, Three hundred Seventy- Three Thousand, Seven hundred Eleven dollars ($1,373,711) for the Solid Waste Fund; E) Nine million, Eight hundred Ninety-Five thousand, Four hundred Seventy-Four dollars ($9,895,474) for the Fire Pension Fund; and F) Ten million, Seven hundred Twelve thousand, Eight hundred Eighty-One dollars ($10,712,881) for the Police Pension Fund, as outlined in the City of Evanston Tax Levy Page 2 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c 83-O-23 ~3~ Filing with Cook County FY 2024 Budget – Tax Levy Year 2023 to be Received in FY 2024, attached hereto. SECTION 3: That the foregoing recitals are found as fact and made a part hereof. SECTION 4: That all ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 5: That this Ordinance 83-O-23 shall be in full force and effect from and after its passage, approval, and publication in the manner provided by law. ,Introduced:_________________, 2023 Adopted:___________________, 2023 Approved: __________________________, 2023 _______________________________ Daniel Biss, Mayor Attest: _____________________________ Stephanie Mendoza, City Clerk Approved as to form: _______________________________ Alexandra B. Ruggie, Interim Corporation Counsel December 11 November 6 Page 3 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c December 14 2022 ADOPTED LEVY 2023 ADOPTED LEVY CHANGE ($)CHANGE (%) GENERAL FUND - CORPORATE Gross Levy 8,414,703 8,414,703 Loss Factor*252,441 252,441 Net Levy $ 8,162,262 $ 8,162,262 $ -0.0% GENERAL FUND - IMRF PENSION Gross Levy 922,716 922,716 Loss Factor*27,681 27,681 Net Levy $ 895,035 $ 895,035 $ -0.0% HUMAN SERVICES FUND Gross Levy 3,206,186 3,463,918 Loss Factor*96,186 103,918 Net Levy $ 3,110,000 $ 3,360,000 $ 250,000 8.0% SOLID WASTE FUND Gross Levy 1,373,711 1,373,711 Loss Factor*41,211 41,211 Net Levy $ 1,332,500 $ 1,332,500 $ -0.0% FIRE PENSION FUND Gross Levy 9,895,474 9,895,474 Loss Factor*296,864 296,864 Net Levy $ 9,598,610 $ 9,598,610 $ -0.0% POLICE PENSION FUND Gross Levy 10,712,881 10,712,881 Loss Factor*321,386 321,386 Net Levy $ 10,391,495 $ 10,391,495 $ -0.0% TOTAL CITY LEVY Gross Levy 34,525,671 34,783,403 $ 257,732 0.7% Loss Factor*1,035,770 1,043,502 Page 4 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c TOTAL CITY NET LEVY $ 33,489,902 $ 33,739,902 $ 250,000 0.7% GENERAL ASSISTANCE FUND Gross Levy 1,340,206 1,082,474 $ (257,732) -19.2% Loss Factor*40,206 32,474 TOTAL GA NET LEVY $ 1,300,000 $ 1,050,000 $ (250,000) -19% LIBRARY FUND Gross Levy 7,768,528 8,467,695 $ 699,167 9.0% Loss Factor*233,056 254,031 $ 20,975 9.0% TOTAL LIBRARY NET LEVY $ 7,535,472 $ 8,213,664 $ 678,192 9.0% DEBT SERVICE FUND Gross Levy 13,522,171 13,404,398 $ (117,773) -0.9% Loss Factor*643,913 638,305 $ (5,608) -0.9% Net Levy $ 12,878,258 $ 12,766,093 $ (112,165) -0.9% LIBRARY DEBT SERVICE Gross Levy 533,309 603,411 $ 70,102 13.1% Loss Factor*25,396 28,734 $ 3,338 13.1% Net Levy - Library Debt $ 507,913 $ 574,677 $ 66,764 13.1% DEBT SERVICE LEVY Gross Levy 14,055,480 14,007,809 $ (47,671) -0.3% Loss Factor*669,309 667,039 $ (2,270) -0.3% TOTAL DEBT SERVICE NET LEVY $ 13,386,171 $ 13,340,770 $ (45,401) -0.3% CITY AND LIBRARY NET LEVY $ 55,711,545 $ 56,344,336 $ 632,791 1.1% Total Loss Factor*1,978,341 1,997,046 $ 18,705 0.9% Total Gross Levy 57,689,885 58,341,381 $ 651,496 1.1% *A loss factor is applied to all levies by Cook County. Page 5 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c Account Number Account Description 2024 Proposed Budget Sources Outside Levy 2023 Tax Levy 412,133 412,133 - 178,140 178,140 - 1,250 1,250 - 591,523 591,523 - 299,636 299,636 - 229,500 229,500 - 529,136 529,136 - 5,250,027 5,250,027 - 2,449,332 2,449,332 - 22,500 22,500 - 750,000 750,000 - 866,000 866,000 - 125,000 125,000 - 603,000 603,000 - 10,065,859 10,065,859 - 1,220,882 1,220,882 - 105,900 105,900 - 1,326,782 1,326,782 - 8,818,337 8,818,337 - 5,917,135 5,917,135 - 200,000 200,000 - 10,000 10,000 - 14,945,472 14,945,472 - 3,961,158 3,961,158 - 629,490 629,490 - 500 500 - 4,591,148 4,591,148 - 31,629,879 27,116,203 4,513,676 1,714,445 1,469,789 244,656 378,500 324,487 54,013 120,000 102,876 17,124 166,033 142,340 23,693 1,085,000 930,167 154,833 35,093,857 30,085,861 5,007,996 18,356,611 15,737,069 2,619,542 1,444,518 1,238,381 206,137 53,000 45,437 7,563 919,500 788,285 131,215 353,000 302,626 50,374 977,100 837,665 139,435 22,103,729 18,949,463 3,154,266 1,415,275 1,415,275 - 221,500 221,500 - Services & Supplies Capital Outlay Insurance and Other Chargebacks Miscellaneous Interfund Transfers Department Total: 23 - FIRE MGMT & SUPPORT Department: 24 - HEALTH Salary & Benefits Services & Supplies Salary & Benefits Department Total: 21 - COMMUNITY DEVELOPMENT Department: 22 - POLICE Salary & Benefits Services & Supplies Insurance and Other Chargebacks Capital Outlay Miscellaneous Interfund Transfers Department Total: 22 - POLICE Department: 23 - FIRE MGMT & SUPPORT Miscellaneous Department Total: 17 - LAW Department: 19 - ADMINISTRATIVE SERVICES Salary & Benefits Services & Supplies Interfund Transfers Capital Outlay Department Total: 19 - ADMINISTRATIVE SERVICES Department: 21 - COMMUNITY DEVELOPMENT Salary & Benefits Services & Supplies Services & Supplies Department: 15 - CITY MANAGER'S OFFICE Salary & Benefits Services & Supplies Capital Outlay Interfund Transfers Insurance and Other Chargebacks Contingencies Miscellaneous Department Total: 15 - CITY MANAGER'S OFFICE Department: 17 - LAW Salary & Benefits Department Total: 14 - CITY CLERK General Fund Tax Levy Fund: 100 - GENERAL FUND EXPENSES Department: 13 - CITY COUNCIL Salary & Benefits Services & Supplies Miscellaneous Department Total: 13 - CITY COUNCIL Department: 14 - CITY CLERK Salary & Benefits Services & Supplies Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 6 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c 147,915 147,915 - 1,784,690 1,784,690 - 8,365,573 8,365,573 - 4,859,183 4,859,183 - 82,000 82,000 - 486,500 486,500 - 248,515 248,515 - 335,000 335,000 - 14,376,771 14,376,771 - 10,968,762 10,968,762 - 1,722,010 1,722,010 - 104,500 104,500 - 1,298,000 1,298,000 - 1,000 1,000 - 1,540,000 1,540,000 - 15,634,272 15,634,272 - (3,705,216) (3,705,216) - 25,570,184 25,570,184 - 21,864,968 21,864,968 - 142,908,208 134,745,946 8,162,262 Total to be Levied 8,414,703 Loss Factor 252,441 Amount to be raised by taxes 8,162,262 Grand Total Contingencies Interfund Transfers Department Total: 40 - PUBLIC WORKS AGENCY Department: 99 - NON-DEPARTMENTAL Insurance and Other Chargebacks Department Total: 99 - NON-DEPARTMENTAL Salary & Benefits Insurance and Other Chargebacks Salary & Benefits Services & Supplies Capital Outlay Insurance and Other Chargebacks Miscellaneous Interfund Transfers Department Total: 30 - PARKS AND RECREATION Department: 40 - PUBLIC WORKS AGENCY Salary & Benefits Services & Supplies Capital Outlay Department: 30 - PARKS AND RECREATION Miscellaneous Department Total: 24 - HEALTH Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 7 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c Account Number Account Description 2024 Proposed Budget Sources Outside Levy 2023 Tax Levy 61710 IMRF 2,610 318 2,292 2,610 318 2,292 61710 IMRF 6,219 758 5,461 6,219 758 5,461 61710 IMRF 111,673 13,618 98,055 111,673 13,618 98,055 61710 IMRF 28,004 3,415 24,589 28,004 3,415 24,589 - 61710 IMRF 202,531 24,697 177,834 202,531 24,697 177,834 - 61710 IMRF 95,927 11,698 84,230 95,927 11,698 84,230 - 61710 IMRF 127,654 15,566 112,088 127,654 15,566 112,088 - 61710 IMRF 6,934 845 6,088 6,934 845 6,088 - 61710 IMRF 32,583 3,973 28,609 32,583 3,973 28,609 - 61710 IMRF 170,580 20,801 149,779 170,580 20,801 149,779 - 61710 IMRF 234,621 28,610 206,010 234,621 28,610 206,010 1,019,335 124,300 895,035 1,019,335 124,300 895,035 Total to be Levied 922,716 Loss Factor*27,681 Amount to be raised by taxes 895,035$ Fund EXPENSE Total: 100 - GENERAL FUND Department: 40 - PUBLIC WORKS AGENCY Department Total: 40 - PUBLIC WORKS AGENCY EXPENSES Total Department: 30 - PARKS AND RECREATION Department Total: 30 - PARKS AND RECREATION Department: 24 - HEALTH Department Total: 24 - HEALTH Department: 23 - FIRE MGMT & SUPPORT Department Total: 23 - FIRE MGMT & SUPPORT Department: 22 - POLICE Department Total: 22 - POLICE Department: 21 - COMMUNITY DEVELOPMENT Department Total: 21 - COMMUNITY DEVELOPMENT Department: 19 - ADMINISTRATIVE SERVICES Department Total: 19 - ADMINISTRATIVE SERVICES Department: 17 - LAW Department Total: 17 - LAW IMRF Tax Levy Department: 15 - CITY MANAGER'S OFFICE Department Total: 15 - CITY MANAGER'S OFFICE Department: 14 - CITY CLERK Department Total: 14 - CITY CLERK Fund: 100 - GENERAL FUND EXPENSES Department: 13 - CITY COUNCIL Department Total: 13 - CITY COUNCIL Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 8 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c Account Number Account Description 2024 Proposed Budget Sources Outside Levy 2023 Tax Levy 61010 REGULAR PAY 1,984,306 716,386 1,267,919 61060 SEASONAL EMPLOYEES 800,000 288,821 511,179 61110 OVERTIME PAY 110,000 39,713 70,287 61510 HEALTH INSURANCE 342,481 123,645 218,836 61513 VISION INSURANCE 603 218 385 61615 LIFE INSURANCE 861 311 550 61625 AUTO ALLOWANCE 4,793 1,730 3,063 61626 CELL PHONE ALLOWANCE 4,320 1,560 2,760 61710 IMRF 55,458 20,022 35,436 61725 SOCIAL SECURITY 122,642 44,277 78,365 61730 MEDICARE 28,906 10,436 18,470 62210 PRINTING 2,600 939 1,661 62295 TRAINING & TRAVEL 13,500 4,874 8,626 62360 MEMBERSHIP DUES 1,400 505 895 62490 OTHER PROGRAM COSTS 210,000 75,816 134,184 62491 COMMUNITY INTERVENTION PROGRAM COSTS 60,000 21,662 38,338 62502 COMMUNITY MEMBER RELIEF/REFUGEE FUND 100,000 36,103 63,897 62509 SERVICE AGREEMENTS/ CONTRACTS 30,000 10,831 19,169 62513 COMMUNITY PICNIC-SPECIAL EVENTS 8,000 2,888 5,112 65020 CLOTHING 2,500 903 1,597 65025 FOOD 6,500 2,347 4,153 65085 MINOR EQUIPMENT & TOOLS 1,000 361 639 65090 SAFETY EQUIPMENT 3,000 1,083 1,917 65095 OFFICE SUPPLIES 150 54 96 65110 RECREATION SUPPLIES 30,000 10,831 19,169 65546 COMMUNITY GRANT PROGRAMS 1,335,413 482,119 853,294 5,258,432 1,898,432 3,360,000 Total to be Levied 3,463,918 Loss Factor 103,918 Amount to be raised by taxes 3,360,000 Human Services Tax Levy EXPENSES Total Fund: 176 - HUMAN SERVICES FUND EXPENSES Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 9 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c Account Number Account Description 2024 Proposed Budget Sources Outside Levy 2023 Tax Levy 61010 REGULAR PAY 1,438,707 1,438,707 - 61110 OVERTIME PAY 100,000 100,000 - 61510 HEALTH INSURANCE 198,478 198,478 - 61513 VISION INSURANCE 685 685 - 61615 LIFE INSURANCE 493 493 - 61630 SHOE ALLOWANCE 3,976 3,976 - 61710 IMRF 41,866 41,866 - 61725 SOCIAL SECURITY 88,593 88,593 - 61730 MEDICARE 20,919 20,919 - 62295 TRAINING & TRAVEL 6,000 6,000 - 62305 RENTAL OF AUTO-FLEET MAINTENANCE 418,600 418,600 - 62380 COPY MACHINE CHARGES 1,326 1,326 - 62390 CONDOMINIUM REFUSE COLL 493,138 493,138 - 62405 SWANCC DISPOSAL FEES 985,725 985,725 - 62415 RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS 1,791,947 459,447 1,332,500 62417 YARD WASTE REMOVAL CONTRACTUAL COSTS 743,130 743,130 - 62509 SERVICE AGREEMENTS/ CONTRACTS 44,000 44,000 - 62705 BANK SERVICE CHARGES 200 200 - 64540 TELECOMMUNICATIONS - WIRELESS 5,000 5,000 - 65055 MATER. TO MAINT. IMP.2,200 2,200 - 65085 MINOR EQUIPMENT & TOOLS 5,500 5,500 - 65090 SAFETY EQUIPMENT 3,300 3,300 - 65550 AUTOMOTIVE EQUIPMENT 725,000 725,000 - 65625 FURNITURE & FIXTURES 125,000 125,000 - 67107 OUTREACH 30,000 30,000 - 7,273,783 5,941,283 1,332,500 7,273,783 5,941,283 1,332,500 7,273,783 5,941,283 1,332,500 Total to be Levied 1,373,711 Loss Factor 41,211 Amount to be raised by taxes 1,332,500 Solid Waste Tax Levy Business Unit Total: 4310 - RECYCLING AND ENVIRONMENTAL MAIN Department Total: 40 - PUBLIC WORKS AGENCY EXPENSES Total Fund: 520 - SOLID WASTE FUND EXPENSES Department: 40 - PUBLIC WORKS AGENCY Business Unit: 4310 - RECYCLING AND ENVIRONMENTAL MAIN Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 10 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c Account Number Account Description 2024 Proposed Budget Sources Outside Levy 2023 Tax Levy 61715 Pension Management Fees 180,000 38,489 141,511 61755 PENSION-ADMIN. EXPENSE 95,000 20,314 74,686 61770 RETIRED EMPLOYEES PENSION 7,764,000 1,660,160 6,103,840 61775 WIDOWS' PENSIONS 1,967,000 420,600 1,546,400 61785 DISABILITY PENSIONS 1,915,000 409,481 1,505,519 61790 SEPARATION REFUNDS 75,000 16,037 58,963 61795 QILDRO'S 213,300 45,610 167,690 12,209,300 2,610,690 9,598,610 12,209,300 2,610,690 9,598,610 12,209,300 2,610,690 9,598,610 Total to be Levied 9,895,474 Loss Factor 296,864 Amount to be raised by taxes 9,598,610 Fire Pension Tax Levy Business Unit Total: 8000 - FIREFIGHTERS' PENSION Department Total: 23 - FIRE MGMT & SUPPORT EXPENSES Total Fund: 700 - FIRE PENSION FUND EXPENSES Department: 23 - FIRE MGMT & SUPPORT Business Unit: 8000 - FIREFIGHTERS' PENSION Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 11 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c Account Number Account Description 2024 Proposed Budget Sources Outside Levy 2023 Tax Levy 61715 Pension Management Fees 360,000 151,614 208,386 61755 PENSION-ADMIN. EXPENSE 50,000 21,058 28,942 61770 RETIRED EMPLOYEES PENSION 13,900,000 5,854,001 8,045,999 61775 WIDOWS' PENSIONS 1,765,000 743,332 1,021,668 61785 DISABILITY PENSIONS 993,000 418,203 574,797 61790 SEPARATION REFUNDS 800,000 336,921 463,079 61795 QILDRO'S 84,000 35,377 48,623 17,952,000 7,560,505 10,391,495 17,952,000 7,560,505 10,391,495 17,952,000 7,560,505 10,391,495 Total to be Levied 10,712,881 Loss Factor 321,386 Amount to be raised by taxes 10,391,495 Police Pension Tax Levy Business Unit Total: 8100 - POLICEMEN'S PENSION Department Total: 22 - POLICE EXPENSES Total Fund: 705 - POLICE PENSION FUND EXPENSES Department: 22 - POLICE Business Unit: 8100 - POLICEMEN'S PENSION Doc ID: 9d5be904663e69bcbde23c3190f3b63fecfd92f5 Page 12 of 12 Doc ID: 8f7b8b433b2778d7dfd5c02bb88552b750d22a5c