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Home My WebLink About78-O-24 Levying Taxes in the City of Evanston County of Cook and State of Illinois for the Fiscal Year11 /11 /2024 78-0-24 AN ORDINANCE Levying Taxes in the City of Evanston, County of Cook, and State of Illinois, for the Fiscal Year Beginning January 1, 2025 and Ending December 31, 2025 WHEREAS, the City of Evanston, Illinois, has heretofore adopted an annual budget for the fiscal year beginning January 1, 2025, and ending December 31, 2025, 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, 2025, 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 2024 the sum of thirty-four million, nine hundred twelve thousand, seven hundred twenty dollars ($34,912,720), being the total of the budget legally made plus allowances for allowable collection losses Page 3 of I I Doc ID; elde2ffda4e53aa399a6e10cdd3fc5cOd2109f01 78-0-24 (2.50%), which are to be collected from the tax levy of the City of Evanston for the year 2024 and all corporate purposes appropriated and specifically referred to in the FY 2025 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: General Corporate Levy (per FY 25 proposed budget) $8,371.551 IMRF Pension Levy (per FY25 proposed budget) $1,320.549 Human Services Fund Levy (per FY 25 proposed budget) $3.743.590 Solid Waste Fund Levy (Per FY 25 proposed budget) $974, 359 Fire Pension Levy (per FY 25 proposed budget) $9,844,728 Police Pension Levy (per FY25 proposed budget) $10.657,944 Total Levy (excluding Debt Service, General Assistance and Library) $34,912,720 "Cook County will levy debt service including 3% loss factor based on the debt amortization schedules and 2024 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, three hundred and seventy-one thousand, five hundred and fifty-one dollars ($8,371,551) for the General Corporate Purposes; B) one million three hundred twenty thousand, five hundred forty-nine dollars ($1,320,549) for the Illinois Municipal Retirement Fund Pension (IMRF); C) three million seven hundred forty-three thousand five hundred ninety dollars ($3,743,590) for the Human Services Fund; D) nine hundred seventy-four thousand, three hundred fifty-nine dollars ($974,359) for the Solid Waste Fund; E) nine million, eight hundred forty-four thousand seven hundred twenty-eight -2- Page 4 of I l floc ID: e1de2ffda4e53aa399a6e10cdd3fc5cOd2109f01 78-0-24 dollars ($9,844,728) for the Fire Pension Fund; and F) ten million, six hundred fifty- seven thousand, nine hundred forty-four dollars ($10,657,944) for the Police Pension Fund, as outlined in the City of Evanston Tax Levy Filing with Cook County FY 2025 Budget - Tax Levy Year 2024 to be Received in FY 2025, attached hereto. a part hereof. SECTION 3: That the foregoing recitals are found as fact and made SECTION 4: That all ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 5: That this Ordinance 78-0-24 shall be in full force and effect from and after its passage, approval, and publication in the manner provided by law. Introduced Adopted: Attest: November 25, 2024 Approved: November 25, 2024 Stephanie Mendoza, City Clerk November 25, 2024 hamd ,B I j Daniel Biss, Mayor Approved as to form: .911(rxand�a �. IQ`�" Alexandra Ruggie, corporation Counsel -8- Pagc 5 of I I Doc ID, elde2ffda4e53aa399a6elOcdd3fc5cOd2109f01 Exhibit A Genera[ Fund Tax Levy �P b ExpenseC"Ziftcation NEEF4025 i?rY-� o oen:ssOua 2024 Tax Levy. a et _L 13 - CITY COUNCIL Salary and Benefits' $ 448.913.88 $ 448,913.88 S Services and Supplies $ 140,100.00 $ 140,100.00 S Miscellaneous S 1,250.00 $ 1,250.00 $ Department Total: CITY COUNCIL $ 590,263.88 $ 590,263 88 $ 14 - CITY CLERK Salary and Benefits' S 290,900.00 S 290,900,00 S Services and Supplies $ 206,500.00 S 206,500.00 $ Miscellaneous $ 34,375.00 S 34.375.00 S Department Total: CITY CLERK $ 531,775.00 $ 531,775.00 S - 15 - CITY MANAGER'S OFFICE Salary and Benefits" S 7,885,652.50 S 7,885,652.50 S Services and Supplies S 2,686,614.00 S 2,686,614.00 S Capital Outlay $ 193,978.00 S 193,978.00 S Insurance and Other Chargebacks $ 926,900.00 S 926,900,00 S Contingencies $ 125,000.00 $ 125,000.00 $ Miscellaneous S 77,000.00 $ 77,000.00 $ Interfund Transfers $ 100,000.00 $ 100,000.00 $ Department Total: CITY MANAGER'S OFFICE $ 11,995,144.50 S 11,995,144,50 $ 17-LAW Salary and Benefits" S 1,392,235.18 $ 1,392,235.18 S Services and Supplies S 90,900.00 $ 90,900.00 $ Department Total: LAW $ 1,483,135.18 S 1,483,135.18 $ 19 - ADMINISTRATIVE SERVICES Salary and Benefits" $ 6,996,332.05 $ 6,996,332.05 S Services and Supplies $ 6,003,935.00 S 6,003,935.00 $ Capital Outlay $ 10,000.00 $ 10,000.00 $ Interfund Transfers $ 300,000.00 $ 300,000.00 $ Department Total: ADMINISTRATIVE SERVICES $ 13,310,267.05 $ 13,310,267.05 $ - 21- COMMUNITY DEVELOPMENT Salary and Benefits' $ 4,556,294.98 $ 4,556,294.98 $ Services and Supplies S 349,115.00 S 349,115.00 S Miscellaneous $ 25,500.00 $ 25,500.00 S Department Total: COMMUNITY DEVELOPMENT $ 4,930,909.98 $ 4,930,909.98 $ - 22 - POLICE Salary and Benefits' $ 32,458,450,52 S 27,987,148.64 $ 4,471,301.88 Services and Supplies $ 1,769,445.00 $ 1,525,695.76 $ 243,749-24 Insurance and Other Chargebacks $ 378,500.00 S 326,359.87 S 52,140-13 Community Sponsored Organizations S 120,000.00 $ 103,469.44 $ 16,530.56 Miscellaneous $ 158,433.00 $ 136,608.12 S 21,824.88 Interfund Transfers $ 1.085.000.00 S 935,536.23 $ 149.463.77 Department Total: POLICE $ 35,959,828.52 $ 31,014,818.06 $ 4,955,010 46 23 -FIRE MGMT & SUPPORT Salary and Benefits' $ 19,475,275.00 S 16,792,465.67 $ 2,682,809.33 Services and Supplies $ 1,488,475.00 S 1,283,430.68 S 205.044.32 Capital Outlay $ 33,000.00 $ 28,454.10 $ 4,545.90 Insurance and Other Chargebacks S 919.500.00 $ 792.834.62 $ 126.665 38 Miscellaneous $ 389,000.00 S 335,413.45 S 53,586.55 Interfund Transfers S 977,100.00 $ 842.499.95 $ 134,600.05 Department Total: FIRE MGMT & SUPPORT $ 23,282,350.00 $ 20,075,098.46 $ 3,207,251.54 24 - HEALTH Salary and Benefits' $ 1,549,487.88 $ 1,549,487.88 $ Services and Supplies $ 221,500.00 S 221,500.00 S Miscellaneous $ 147,915.00 $ 147,915.00 $ Page 6 of I I Doc ID: elde2ffda4e53aa399a6e10cdd3fc5cOd2109f01 i3epan',rr�l� w " Ense Cliusii9cattor� Department Total: HEALTH 30 - PARKS AND RECREA77ON Salary and Benefits' Services and Supplies Capital Outlay Insurance and Other Chargebacks Miscellaneous Interfund Transfers Department Total: PARKS AND RECREATION 40 - PUBLIC WORKS AGENCY Salary and Benefits' Services and Supplies Capital Outlay Insurance and Other Chargebacks Interfund Transfers Department Total: PUBLIC WORKS AGENCY 99 - NON -DEPARTMENTAL Department Total: NON -DEPARTMENTAL Expenditure Grand Totals% -ExGudes IMRF, which Is separately listed in Exhibit B Salary and Benefits" Insurance and Other Chargebacks 2025 Propas.rd Sources Outside Budge- , LOW, 2024 Tax Levy $ 1,918,902.88 $ 1,918,902.88 $ S 8,968,559.63 S 8,968,559.63 S $ 5,294,112.00 S 5,294,112.00 S $ 82.000.00 $ 82,000.00 S $ 486,500.00 S 486.500,00 $ $ 196,325.00 $ 196,325 00 S S 455,000.00 $ 455,000.00 $ $ 15,482,496.63 S 15,482,496.63 $ $ 11,377,403.16 $ 11,377,403.16 S $ 1,698,250.00 S 1,698,250.00 S $ 80,000.00 $ 80,000.00 S S 1,298,000.00 $ 1,298,000.00 $ S 1,540,000.00 $ 1,640,000.00 S $ 15,993,653.16 $ 15,993,653.16 $ $ (5,335,195.00) S (5,335.195.00) S $ 29.596.344.00 $ 29,596,344.00 S $ 24,261,149.00 $ 24,261,149.00 $ $149,749,875.78 $141,587,613.78 $ 8,162,262.00 Total to be Levied (Gross Levy) $ 8,371,551.00 Loss Factor (2.50%) S 209,289.00 Amount to be Raised by Taxes (Net Levy) $ 8,162,262.00 Page 7 of I I Doc ID: elde2f{da4e53aa399a6e10cdd3fc5cOd2109f01 Exhibit B IMRF Tax Levy ;Qrint; Expense Clssslticstlon 2025 Proposed South Outside 2024 Tut Levy eudpb 13 - CITY COUNCIL 61710 - IMRF 3 4,054.90 $ 639.31 $ 3.415.59 Department Total: CITY COUNCIL $ 4,054.90 $ 639.31 S 3.415.59 14 - CITY CLERK 61710 - IMRF $ 6,544.00 S 1,031.74 S 5,51226 Department Total: CITY CLERK $ 6,544.00 $ 1,031,74 $ 5,51226 15 - CITY MANAGERS OFFICE 61710 - IMRF S 233,437.96 $ 36,804.43 $ 196,633.53 Department Total: CITY MANAGER'S OFFICE S 233,437.96 $ 36,804.43 S 196,633.53 17-LAW 61710 - IMRF $ 37,909.87 S 5,976.97 S 31,932.90 Department Total: LAW $ 37.909.87 $ 5,976.97 $ 31,932.90 19 - ADMINISTRATIVE SERVICES 61710 - IMRF $ 217,328.96 S 34.264.64 $ 183,064.32 Department Total: ADMINISTRATIVE SERVICES S 217,328.96 $ 34,264.64 $ 183,064.32 21 - COMMUNITY DEVELOPMENT 61710 - IMRF $ 147,319.37 $ 23.226.75 S 124.09262 Department Total: COMMUNITY DEVELOPMENT $ 147.319.37 S 23,226.75 $ 124,092.62 22 - POLICE 61710 - IMRF $ 183.108,43 $ 28.869.34 $ 154,239 09 Department Total: POLICE S 183,108,43 $ 28,869.34 $ 154,239.09 23 - FIRE MGMT & SUPPORT 61710 - IMRF $ 12,614.00 $ 1,988.76 S 10,625 24 Department Total: FIRE MGMT & SUPPORT $ 12.614.00 $ 1,988.76 $ 10,625.24 24 -HEALTH 61710 - IMRF S 50,508.49 $ 7.963,30 $ 42,545.19 Department Total: HEALTH $ 50,508.49 $ 7,963.30 $ 42,545.19 30 - PARKS AND RECREATION 61710 - IMRF $ 278,482.99 S 43.906.34 $ 234,576 65 Department Total: PARKS AND RECREATION S 278,482.99 $ 43,906.34 $ 234,576.65 40 - PUBLIC WORKS AGENCY 61710 - IMRF $ 357,217.42 $ 56,319,81 S 300,897.61 Department Total: PUBLIC WORKS AGENCY $ 357,217.42 $ 56.319.81 $ 300,897.61 Expenditure Grand Totals: $ 1,528,526.39 $ 240,991.39 $ 1,287,636.00 Total to be Levied (Gross Levy) S 1,320,549.00 Loss Factor (2,50%) $ 33,014.00 Amount to be Raised by Taxes (Net Levy) $ 1.287,535,00 Page 8 of I 1 Doc ID: elde2ffda4e53aa399a6e10cdd3fc5cOd2109f01 I Exhibit C Human Services Fund Tax Levy ufyd Expense Claesitkatlort 2025 Proposed -Sources Gutside 20Z4,Tsx:Levy► Budget Lev 176 - Human Services Fund 61010 - REGULAR PAY S 2,525,700.21 S 1,076,425.11 $ 1.449.275.10 61060 - SEASONAL EMPLOYEES $ 1,200,000.00 S 511,426 54 S 688,573.46 61110 - OVERTIME PAY S 130,800.00 S 55,745 49 $ 75.054.51 61510 - HEALTH INSURANCE S 357.862.57 S 152,517 01 S 205.345 56 61513 - VISION INSURANCE $ 602.92 S 256.96 S 34596 61615 - LIFE INSURANCE S 917.52 S 391.04 S 52648 61625 - AUTO ALLOWANCE $ 4,793.00 S 2,042.72 S 2.750.28 61626 - CELL PHONE ALLOWANCE $ 3.816.00 $ 1,62634 $ 2.189.66 61630 - SHOE ALLOWANCE $ 1,000.00 S 42619 S 573.81 61710 - IMRF $ 70,598.79 S 30,088.41 S 40.510 38 61726 - SOCIAL SECURITY S 156.139.10 S 66,544.73 S 89 594 37 61730 - MEDICARE S 36,749.00 S 15,662.01 $ 21.086 99 62295 - TRAINING & TRAVEL $ 10,000.00 S 4,261.89 S 5.738.11 62360 - MEMBERSHIP DUES S 500.00 S 213.09 S 286.91 62490 - OTHER PROGRAM COSTS $ 210,000.00 S 89,499.64 S 120.500.36 62491 - COMMUNITY INTERVENTION PROGRAM COSTS S 60,000 00 S 25,571.33 S 34.428.67 62502 - COMMUNITY MEMBER RELIEFIREFUGEE FUND S 50,000.00 S 21,309.44 S 28.690.56 62509 - SERVICE AGREEMENTS/ CONTRACTS $ 40,000.00 $ 17,047.55 $ 22.952.45 62513 - COMMUNITY PICNIC -SPECIAL EVENTS $ 8,000.00 S 3,409.51 S 4.590.49 65020 - CLOTHING $ 8,000.00 S 3.40951 S 4,590,49 65025 - FOOD $ 7,000.00 S 2,98332 $ 4.016,68 65090 - SAFETY EQUIPMENT $ 2,00000 S 852.38 S 1.147.62 65095 - OFFICE SUPPLIES $ 10,150.00 S 4,325.82 S 5,824.18 65110 - RECREATION SUPPLIES $ 10,000.00 $ 4,261.89 $ 5,738.11 65546 - COMMUNITY GRANT PROGRAMS S 1,456,348.00 $ 620,579.19 $ 835,668 81 Fund Total: $ 6,360,977.11 $ 2,710,977.11 $ 3,650,000.00 Total to be Levied (Gross Levy) Loss Factor (2.50%) Amount to be Raised by Taxes (Net Levy) S 3,743,590.00 S 93,590.00 S 3,650,000.00 Page 9 of I I Doc ID; elde2ffda4e53aa399a6e10cdd3fc5cOd2109fO1 Exhibit D Solid Waste Fund Tax Levy Frpsd Expense CWslfkation 520 - Solid Waste Fund itb25 Propmed Souses Outa* 61001 - SALARY ADJUSTMENTS $ 61010 - REGULAR PAY $ 61110 - OVERTIME PAY $ 61510 - HEALTH INSURANCE $ 61513 -VISION INSURANCE $ 61615 - LIFE INSURANCE S 61630 - SHOE ALLOWANCE $ 61710 - IMRF $ 61725 - SOCIAL SECURITY S 61730 - MEDICARE $ 62295 - TRAINING & TRAVEL $ 62305 - RENTAL OF AUTO -FLEET MAINTENANCE $ 62360 - MEMBERSHIP DUES $ 62390 - CONDOMINIUM REFUSE COLL S 62405 - SWANCC DISPOSAL FEES $ 62415 - RESIDENTIAL DEBRISIREMOVAL CONTRACTUAL COSTS $ 62417 - YARD WASTE REMOVAL CONTRACTUAL COSTS $ 62509 - SERVICE AGREEMENTS/ CONTRACTS $ 62703 - BANK FEES $ 64540 - TELECOMMUNICATIONS - WIRELESS S 65025 - FOOD $ 65055 - MATER. TO MAINT. IMP $ 65085 - MINOR EQUIPMENT & TOOLS $ 65090 - SAFETY EQUIPMENT $ 65550 - AUTOMOTIVE EQUIPMENT $ 65625 - FURNITURE & FIXTURES $ 67107 - OUTREACH $ Fund Total: $ Total to be Levied (Gross Levy) Loss Factor (2 50%) Amount to be Raised by Taxes (Net Levy) (111.780 00) S 1,440.349 00 $ 103.000.00 S 250.224 00 S fi35 00 S 50300 S 4,031.00 S 61,681.00 $ 88,657.00 S 20,944 00 S 9.00000 $ 418.600 00 S 50000 $ 493.138 00 S 694.299 00 $ 1,791,947.00 $ 743,130 00 S 44.000 00 $ 20000 S 5,000.00 S 1.000.00 S 2,200.00 S 5.500.00 $ 3.30000 S 700 000 00 S 125.000 00 $ 30,000 00 $ 6,925,058.00 $ S 974,359 00 S 24,359 00 $ 950.000 00 (111,780 00) S 1.440 349 00 S 103,000 00 $ 250.224 00 $ fi35 00 S 50300 $ 4,03100 S 61,681 00 S 88,657 00 $ 20,944 00 S 9.00000 S 418.600 00 $ 50000 S 493,138 00 S 694,299 00 $ 841,947 00 $ 743.130 00 $ 44,000 00 S 20000 $ 5,000.00 $ 1,00000 $ 2.20000 $ 5.50000 $ 3.30000 S 700,00000 $ 125.000.00 S 30.000 00 S 5,975,058.00 S 2024 TaxiLady 950.000.00 950,000,00 Page 10 of I I Doc ID, e1de2ffda4e53aa399a6e10cdd3fc5cDd2109f01 d Fund Fire Pension Fund Fund Police Pension Fund Exhibit E Public Safety Pension Fund Tax Levies Fire Pension Fund Tax Levy Cxpense Classification 2026-Proposed Sources Outside Budget Levy 2024 Tax Levy 61715 - Pension Management Fees $ 175,000.00 $ 61755 - PENSION-ADMIN. EXPENSE $ 128,000.00 $ 61770 - RETIRED EMPLOYEES PENSION $ 8,010,000.00 $ 61775 - WIDOWS' PENSIONS $ 2,101,000.00 $ 61785 - DISABILITY PENSIONS $ 1,915,000.00 $ 61790 - SEPARATION REFUNDS $ 75,000.00 $ 61795 - QILDRO'S $ 180,000.00 $ Fund Total: $ 12,584,000.00 $ Total to be Levied (Gross Levy) $ 9,844,728.00 Loss Factor (2.50%) $ 246,118.00 Amount to be Raised by Taxes (Net Levy) $ 9,598,610.00 Police Pension Fund Tax Levy 41,516.47 $ 133,483 53 30,366.33 $ 97,633.67 1,900,268.11 $ 6,109,731.89 498,434.87 $ 1,602,56513 454,308.79 $ 1.460,69121 17,792.77 S 57,207 23 42,702.65 $ 137,297 35 2,986,390.00 $ 9,598,610.00 2 260 roiioa w—so urces Outaido Expense Classification 2024 Tax Levy Budpat� Lowy. 61715 - Pensron Management Fees $ 375,000,00 $ 61755 - PENSION-ADMIN. EXPENSE $ 70,000.00 $ 61770 - RETIRED EMPLOYEES PENSION $ 13,900,000.00 $ 61775 - WIDOWS' PENSIONS $ 2,345,000.00 $ 61785 - DISABILITY PENSIONS $ 1,100,000.00 $ 61790 - SEPARATION REFUNDS $ 750,000.00 $ 61795 - QILDRO'S $ 75.000.00 $ Fund Total: $ 18,615,000.00 $ Total to be Levied (Gross Levy) $ 10,657,944.00 Loss Factor (2,50%) $ 266.449 00 Amount to be Raised by Taxes (Net Levy) $ 10,391,495.00 160,295.25 $ 214,704.75 29,921.78 $ 40,078 22 5,941,610,44 $ 7,958,389 56 1,002,379.60 $ 1,342,620 40 470,199.39 $ 629,800 61 320,590.49 $ 429,409 51 32,059.05 $ 42,940 95 7,957,056.00 $ 10,657,944.00 Page I i Of i i Doc ID: elde2ffda4e53aa399a6e10cdd3fc5cOd2109fO1