HomeMy WebLinkAboutOrdinance 57-O-25_ City of Evanston 2025 Tax Levy11/10/2025
57-O-25
AN ORDINANCE
Levying Taxes in the City of Evanston, County of Cook,
and State of Illinois, for the Fiscal Year Beginning
January 1, 2026 and Ending December 31, 2026
WHEREAS, the City of Evanston, Illinois, has heretofore adopted an annual
budget for the fiscal year beginning January 1, 2026, and ending December 31, 2026,
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, 2026, 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 2025 the sum of Thirty-Eight million
Four hundred Seventy-Eight thousand Four hundred dollars ($38,478,400), being the
total of the budget legally made plus allowances for allowable collection losses
Page 1 of 11
57-O-25
(2.50%), which are to be collected from the tax levy of the City of Evanston for the year
2025 and all corporate purposes appropriated and specifically referred to in the FY 2026
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 Fund $ 8,507,293
Parks and Recreation Fund $ 1,025,000
Illinois Municipal Retirement Fund (IMRF)$ 1,691,250
Human Services Fund $ 6,303,750
Solid Waste Fund $ 461,250
Fire Pension $ 9,838,575
Police Pension $ 10,651,282
Total Levy (excluding Debt Service,
General Assistance, and Library)
$ 38,478,400
*Cook County will levy debt service including 3% loss factor based on the debt
amortization schedules and 2025 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
dollarsNinety-ThreeandTwo thousand, hundred hundred Five million, Seven
($8,507,293) for the General Corporate Purposes; B) One million Twenty Five thousand
dollars ($1,025,000) for the Parks and Recreation Fund C) One million Six hundred
Ninety-One thousand Two hundred Fifty dollars ($1,691,250) for the Illinois Municipal
Retirement Fund (IMRF); D) Six million Three hundred Three thousand Seven hundred
Fifty dollars ($6,303,750) for the Human Services Fund; E) Four hundred Sixty-One
thousand Two hundred Fifty dollars ($461,250) for the Solid Waste Fund; F) Nine million
Eight hundred Thirty-Eight thousand Five hundred and Seventy-Five dollars
($9,838,575) for the Fire Pension Fund; and G) Ten million Six hundred and Fifty-One
Page 2 of 11
57-O-25
thousand Two hundred and Eighty-Two dollars ($10,651,282) for the Police Pension
Fund, as outlined in the City of Evanston Tax Levy Filing with Cook County FY 2026
Budget – Tax Levy Year 2025 to be Received in FY 2026, attached hereto.
SECTION 3: That the foregoing recitals are found as fact and made
a part hereof.
SECTION 4:conflict in ordinances parts of ordinances all That or
herewith are hereby repealed.
SECTION 5: That this Ordinance 57-O-25 shall be in full force and effect
from and after its passage, approval, and publication in the manner provided by law.
Introduced:_________________, 2025
Adopted:___________________, 2025
Approved:
__________________________, 2025
_______________________________
Daniel Biss, Mayor
Attest:
_____________________________
Stephanie Mendoza, City Clerk
Approved as to form:
_______________________________
Alexandra Ruggie, Corporation Counsel
Page 3 of 11
November 10
November 24
Expense ClassificationDepartment 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
13 - CITY COUNCIL
Salary and Benefits*361,487$361,487$-$
Services and Supplies 139,450$139,450$-$
Miscellaneous 1,000$1,000$-$
501,937Department Total: CITY COUNCIL $501,937$-$
14 - CITY CLERK
322,451Salary and Benefits*$322,451$-$
Services and Supplies 206,000$206,000$-$
-Miscellaneous -$-$$
Department Total: CITY CLERK 528,451$528,451 -$$
15 - CITY MANAGER'S OFFICE
Salary and Benefits*7,528,913$7,528,913$-$
Services and Supplies 2,929,022$2,929,022$-$
178,000Capital Outlay $178,000$-$
Insurance and Other Chargebacks 311,000$311,000$-$
Contingencies 125,000$125,000$-$
Miscellaneous 100,000$100,000$-$
Interfund Transfers 5,558,702$5,558,702$-$
Department Total: CITY MANAGER'S OFFICE 16,730,637$16,730,637$-$
17 - LAW
Salary and Benefits*1,464,338$1,464,338$-$
Services and Supplies 110,900$110,900$-$
Department Total: LAW 1,575,238$1,575,238$-$
19 - ADMINISTRATIVE SERVICES
Salary and Benefits*6,741,960$6,741,960$-$
Services and Supplies 5,721,935$5,721,935$-$
Capital Outlay 10,000$10,000$-$
Interfund Transfers 200,000$200,000$-$
Department Total: ADMINISTRATIVE SERVICES 12,673,895$12,673,895$-$
21 - COMMUNITY DEVELOPMENT
Salary and Benefits*4,413,731$4,413,731$-$
Services and Supplies 283,365$283,365$-$
Miscellaneous 25,500$25,500$-$
Department Total: COMMUNITY DEVELOPMENT 4,722,596$4,722,596$-$
22 - POLICE
34,225,652Salary and Benefits*$29,610,822$4,614,830$
Services and Supplies 1,774,578$1,535,302$239,276$
Capital Outlay 20,000$17,303$2,697$
Insurance and Other Chargebacks 330,000$285,504$44,496$
Community Sponsored Organizations 120,000$103,820$16,180$
Miscellaneous 134,900$116,711$18,189$
Interfund Transfers 1,085,000 938,704$146,296$$
37,690,130Department Total: POLICE $32,608,166$5,081,964$
23 - FIRE MGMT & SUPPORT
Salary and Benefits*20,238,823$17,509,913$2,728,910$
Services and Supplies 1,468,475$1,270,473$198,002$
Capital Outlay 33,000$28,550$4,450$
Insurance and Other Chargebacks 805,000$696,458$108,542$
Miscellaneous 342,500$296,319$46,181$
Interfund Transfers 977,100$845,352$131,748$
Department Total: FIRE MGMT & SUPPORT 23,864,898$20,647,065$3,217,833$
24 - HEALTH
Salary and Benefits*1,519,208$1,519,208$-$
Services and Supplies 102,100$102,100$-$
Miscellaneous 141,801$141,801$-$
Exhibit A
General Fund Tax Levy
Page 4 of 11
Expense ClassificationDepartment 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
1,763,109Department Total: HEALTH $1,763,109$-$
40 - PUBLIC WORKS AGENCY
Salary and Benefits*11,634,930$11,634,930$-$
Services and Supplies 2,267,750$2,267,750$-$
Capital Outlay 84,500$84,500$-$
Insurance and Other Chargebacks 1,135,000$1,135,000$-$
Interfund Transfers 1,540,000$1,540,000$-$
Department Total: PUBLIC WORKS AGENCY 16,662,180$16,662,180$-$
99 - NON-DEPARTMENTAL
Non-Departmental**29,448,839$29,448,839$-$
29,448,839Department Total: NON-DEPARTMENTAL $29,448,839$-$
146,161,910Expenditure Grand Totals*:$137,862,113$8,299,797$
*Excludes IMRF, which is separately listed in Exhibit B
**Non-Departmental include transfer to pensions, Civic Center rent, and salary adjustments.
Total to be Levied (Gross Levy)8,507,293$
Loss Factor (2.50%)207,495$
Amount to be Raised by Taxes (Net Levy)8,299,797$
Page 5 of 11
Expense ClassificationDepartment 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
14 - CITY CLERK
61710 - IMRF 12,230$1,717$10,513$
12,230Department Total: CITY CLERK $1,717$10,513$
15 - CITY MANAGER'S OFFICE
306,27561710 - IMRF $42,996$263,279$
Department Total: CITY MANAGER'S OFFICE 306,275$42,996$263,279$
17 - LAW
55,40361710 - IMRF $7,778 47,625$$
55,403Department Total: LAW $7,778 47,625$$
19 - ADMINISTRATIVE SERVICES
263,22561710 - IMRF $36,953$226,272$
Department Total: ADMINISTRATIVE SERVICES 263,225$36,953$226,272$
21 - COMMUNITY DEVELOPMENT
61710 - IMRF 180,569$25,349$155,220$
Department Total: COMMUNITY DEVELOPMENT 180,569$25,349$155,220$
22 - POLICE
61710 - IMRF 219,565 30,824$188,741$$
219,565Department Total: POLICE 30,824$188,741$$
23 - FIRE MGMT & SUPPORT
14,82261710 - IMRF $2,081$12,741$
Department Total: FIRE MGMT & SUPPORT 14,822$2,081$12,741$
24 - HEALTH
61710 - IMRF 63,240$8,878$54,362$
63,240Department Total: HEALTH $8,878$54,362$
30 - PARKS AND RECREATION
351,64561710 - IMRF $49,366$302,279$
Department Total: PARKS AND RECREATION 351,645$49,366$302,279$
40 - PUBLIC WORKS AGENCY
61710 - IMRF 452,489$63,522$388,967$
Department Total: PUBLIC WORKS AGENCY 452,489$63,522$388,967$
Expenditure Grand Totals:1,919,463$269,463$1,650,000$
Total to be Levied (Gross Levy)1,691,250$
Loss Factor (2.50%)41,250$
Amount to be Raised by Taxes (Net Levy)1,650,000$
Exhibit B
IMRF Tax Levy
Page 6 of 11
Expense ClassificationFund 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
130 - Human Services Fund
61010 - REGULAR PAY 5,687,783$5,085,896$601,887$
61011 - RECREATION INSTRUCTORS REG PAY 476,235$425,839$50,396$
61013 - PROGRAM ASSISTANTS 156,000$139,492$16,508$
61050 - PERMANENT PART-TIME 1,150,303$1,028,577$121,726$
61060 - SEASONAL EMPLOYEES 1,979,600$1,770,117$209,483$
61110 - OVERTIME PAY 123,550$123,550$-$
61510 - HEALTH INSURANCE 900,261$900,261$-$
61513 - VISION INSURANCE 1,316$1,316$-$
61615 - LIFE INSURANCE 2,809$2,809$-$
61625 - AUTO ALLOWANCE 14,760$14,760$-$
61626 - CELL PHONE ALLOWANCE 13,710$13,710$-$
7,59061630 - SHOE ALLOWANCE 7,590$-$$
61710 - IMRF*-$--$$
61725 - SOCIAL SECURITY 612,543$612,543 -$$
61730 - MEDICARE 145,284$145,284 -$$
62165 - TESTING SERVICES 4,000$4,000 -$$
62205 - ADVERTISING 10,100$10,100 -$$
62210 - PRINTING 20,600$20,600 -$$
62225 - BLDG MAINTENANCE SERVICES 9,917$9,917$-$
62245 - OTHER EQMT MAINTENANCE 31,500$31,500$-$
62251 - CROWN CENTER SYSTEMS REPAIR 25,000$25,000$-$
62272 - OTHER PROFESSIONAL SERVICES 25,000$25,000$-$
62295 - TRAINING & TRAVEL 78,050$78,050$-$
62305 - RENTAL OF AUTO-FLEET MAINTENANCE 130,000$130,000$-$
62309 - RENTAL OF AUTO REPLACEMENT 150,000$150,000$-$
62360 - MEMBERSHIP DUES 29,150$29,150$-$
62490 - OTHER PROGRAM COSTS 213,100$213,100$-$
62495 - LICENSED PEST CONTROL SERVICES 7,550$7,550$-$
62505 - INSTRUCTOR SERVICES 1,198,000$1,198,000$-$
62506 - WORK- STUDY 4,000$4,000$-$
62507 - FIELD TRIPS 174,346$174,346 -$$
62508 - SPORTS OFFICIALS 21,600$21,600 -$$
62509 - SERVICE AGREEMENTS/ CONTRACTS 210,900$210,900$-$
62511 - ENTERTAIN/PERFORMER SERV 64,300$64,300$-$
62513 - COMMUNITY PICNIC-SPECIAL EVENTS 8,000$8,000$-$
62515 - RENTAL SERVICES 27,700$27,700$-$
62518 - SECURITY ALARM CONTRACTS 3,500$3,500$-$
62695 - COUPON PMTS-CAB SUBSIDY 125,000$125,000$-$
62705 - CREDIT CARD FEES 100,000$100,000$-$
62996 - Holiday Food Drive Expenses 10,000$10,000$-$
63546 - SUMMER MEAL PROGRAM 120,000$120,000$-$
64005 - ELECTRICITY 260,000$260,000$-$
64015 - NATURAL GAS 80,000$80,000$-$
65005 - AGRI/BOTANICAL SUPPLIES 6,500$6,500$-$
65020 - CLOTHING 66,200$66,200$-$
65025 - FOOD 267,450$267,450$-$
Exhibit C
Parks and Recreation Fund Tax Levy
Page 7 of 11
Expense ClassificationFund 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
65035 - PETROLEUM PRODUCTS 500$500$-$
65040 - JANITORIAL SUPPLIES 87,350$87,350$-$
65050 - BLDG MAINTENANCE MATERIAL 138,500$138,500$-$
65070 - OFFICE/OTHER EQT MTN MATL 10,000$10,000$-$
65075 - MEDICAL & LAB SUPPLIES 3,100$3,100$-$
65085 - MINOR EQUIPMENT & TOOLS 3,700$3,700$-$
65090 - SAFETY EQUIPMENT 6,000$6,000$-$
65095 - OFFICE SUPPLIES 28,300$28,300$-$
65110 - RECREATION SUPPLIES 277,900$277,900$-$
66030 - TRANSFER TO INSURANCE - RISK 425,000$425,000$-$
66158 - TRANSFER TO CROWN MAINTENANCE FUND 175,000$175,000$-$
Fund Total:15,908,557$14,908,557$1,000,000$
*Excludes IMRF, which is separately listed in Exhibit B
Total to be Levied (Gross Levy)1,025,000$
Loss Factor (2.50%)25,000$
Amount to be Raised by Taxes (Net Levy)1,000,000$
Page 8 of 11
Expense ClassificationFund 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
176 - Human Services Fund
61010 - REGULAR PAY 2,857,768$201,423$2,656,345$
61060 - SEASONAL EMPLOYEES 852,000$60,051$791,949$
61110 - OVERTIME PAY 150,800$10,629$140,171$
61510 - HEALTH INSURANCE 441,750$31,136$410,614$
61513 - VISION INSURANCE 755$53$702$
61615 - LIFE INSURANCE 1,148$81$1,067$
61625 - AUTO ALLOWANCE 4,793$338$4,455$
61626 - CELL PHONE ALLOWANCE 6,696$472$6,224$
92061630 - SHOE ALLOWANCE 65$855$$
61710 - IMRF 140,840 9,927$130,913$$
61725 - SOCIAL SECURITY 258,092 18,191$239,901$$
61730 - MEDICARE 60,626 4,273$56,353$$
62295 - TRAINING & TRAVEL 10,000 705$9,295$$
62360 - MEMBERSHIP DUES 500 35$465$$
62490 - OTHER PROGRAM COSTS 220,000$15,506$204,494$
62491 - COMMUNITY INTERVENTION PROGRAM COSTS 60,000$4,229$55,771$
62502 - COMMUNITY MEMBER RELIEF/REFUGEE FUND 50,000$3,524$46,476$
62509 - SERVICE AGREEMENTS/ CONTRACTS 40,000$2,819$37,181$
65020 - CLOTHING 2,500$176$2,324$
65025 - FOOD 7,000$493$6,507$
65095 - OFFICE SUPPLIES 150$11$139$
65546 - COMMUNITY GRANT PROGRAMS 1,450,000$102,200$1,347,800$
Fund Total:6,616,338$466,338$6,150,000$
Total to be Levied (Gross Levy)6,303,750$
Loss Factor (2.50%)153,750$
Amount to be Raised by Taxes (Net Levy)6,150,000$
Exhibit D
Human Services Fund Tax Levy
Page 9 of 11
Expense ClassificationFund 2026 Proposed
Budget
Sources Outside
Levy 2025 Tax Levy
520 - Solid Waste Fund
61010 - REGULAR PAY $1,338,313 $1,338,313 $-
61110 - OVERTIME PAY $103,000 $103,000 $-
61510 - HEALTH INSURANCE $271,079 $271,079 $-
61513 - VISION INSURANCE $528 $528 $-
61615 - LIFE INSURANCE $358 $358 $-
61630 - SHOE ALLOWANCE $5,360 $5,360 $-
61710 - IMRF $76,788 $76,788 $-
61725 - SOCIAL SECURITY $92,066 $92,066 $-
61730 - MEDICARE $21,769 $21,769 $-
62295 - TRAINING & TRAVEL $9,000 $9,000 $-
62305 - RENTAL OF AUTO-FLEET MAINTENANCE $418,600 $418,600 $-
62360 - MEMBERSHIP DUES 500$ 500$ -$
62390 - CONDOMINIUM REFUSE COLL $493,138 $493,138 $-
62405 - SWANCC DISPOSAL FEES $694,299 $694,299 $-
62415 - RESIDENTIAL DEBRIS/REMOVAL CONTRACTUAL COSTS $2,168,352 1,7$18,352 4$50,000
62417 - YARD WASTE REMOVAL CONTRACTUAL COSTS $978,420 $978,420 $-
62509 - SERVICE AGREEMENTS/ CONTRACTS $44,000 $44,000 $-
62703 - BANK FEES 200$ $200 $-
64540 - TELECOMMUNICATIONS - WIRELESS $5,000 $5,000 $-
65025 - FOOD 1,000$ 1,000$ -$
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 $700,000 $700,000 $-
65625 - FURNITURE & FIXTURES $125,000 $125,000 $-
67107 - OUTREACH $30,000 $30,000 $-
Fund Total: $7,587,770 7,1$37,770 4$50,000
461,250Total to be Levied (Gross Levy)$
11,250Loss Factor (2.50%)$
450,000Amount to be Raised by Taxes (Net Levy)$
Exhibit E
Solid Waste Fund Tax Levy
Page 10 of 11
Expense Classification 2026 EstimatedFund Sources Outside
Levy 2025 Tax Levy
Fire Pension Fund
61715 - Pension Management Fees 183,750$50,266$133,484$
61755 - PENSION-ADMIN. EXPENSE 134,400$36,766$97,634$
61770 - RETIRED EMPLOYEES PENSION 8,410,500$2,300,768$6,109,732$
61775 - WIDOWS' PENSIONS 2,206,050$603,485$1,602,565$
61785 - DISABILITY PENSIONS 2,010,750$550,059$1,460,691$
61790 - SEPARATION REFUNDS 78,750$21,543$57,207$
61795 - QILDRO'S 189,000$51,703$137,297$
13,213,200Fund Total:$3,614,590$9,598,610$
Total to be Levied (Gross Levy)9,838,575$
Loss Factor (2.50%)239,965$
Amount to be Raised by Taxes (Net Levy)9,598,610$
Expense Classification 2026 EstimatedFund Sources Outside
Levy 2025 Tax Levy
Police Pension Fund
61715 - Pension Management Fees 393,750$184,413$209,337$
61755 - PENSION-ADMIN. EXPENSE 73,500$34,424$39,076$
61770 - RETIRED EMPLOYEES PENSION 14,595,000$6,835,570$7,759,430$
61775 - WIDOWS' PENSIONS 2,462,250$1,153,195$1,309,055$
61785 - DISABILITY PENSIONS 1,155,000$540,944$614,056$
61790 - SEPARATION REFUNDS 787,500$368,826$418,674$
78,75061795 - QILDRO'S $36,883$41,867$
19,545,750Fund Total:$9,154,255$10,391,495$
Total to be Levied (Gross Levy)10,651,282$
Loss Factor (2.50%)259,787$
Amount to be Raised by Taxes (Net Levy)10,391,495$
Exhibit F
Fire Pension Fund Tax Levy
Police Pension Fund Tax Levy
Public Safety Pension Fund Tax Levies
Page 11 of 11