CITY COUNCIL 12-1-08 council agendaTHE CITY OF LAKE FOREST
COUNCIL AGENDA
Monday, December 1, 2008 7:30 p.m.
City Hall Council Chambers
CALL TO ORDER AND ROLL CALL 7:30 p.m.
Honorable S. Michael Rummel, Mayor
David D. Grumhaus, Jr., Alderman First Ward Thomas H. Morsch, Jr., Alderman Third Ward
Kent E. Novit, Alderman First Ward Greg C. Hanrahan, Alderman Third Ward
Stuart M. Widman, Alderman Second Ward John A. Looby III, Alderman Fourth Ward
Renard Goltra, Alderman Second Ward Robert T. Palmer, Alderman Fourth Ward
PLEDGE OF ALLEGIANCE
REPORTS OF CITY OFFICERS 7:30 p.m.
1. Comments by Mayor
2. Comments by City Manager 7:35 p.m.
3. Comments by Council Members
4. Council Committee Reports 7: 40 p.m.
A. Finance Committee Report
PRESENTED BY FINANCE COMMITTEE CHAIRMAN
DAVID GRUMHAUS
1. Consideration of an Ordinance approving a Fee Schedule for The City of Lake Forest (Final Approval)
As part of the budget process, all departments reviewed their user fees. Total fee increases for established fees are estimated to be $3,926 in the General Fund, $569,500 in the Water
Fund, and $3,871 in the Parks and Recreation Fund. The Golf Fund will present their fee increases at the December City Council meeting.
The Water Fund increase is the third annual increase resulting from the 5 year comprehensive water rate study report issued in 2007 by the firm Burns and McDonnell. A report supplement
is attached beginning on page 13.
Recommended Action: Grant final approval to the ordinance approving a fee schedule for The City of Lake Forest. (Staff Contact person: Kathy Reinertsen 615-4222)
2. Consideration of an Ordinance Amending Chapter 44 of the City Code, "Water," regarding Payment Obligations for Water Service (First Reading and Final Approval)
This was presented at the November 17 City Council meeting. The City Attorney recommends changes to the water ordinance that provide greater assurance of collection of water/sewer usage
charges particularly upon change in property ownership. A copy of the ordinance is attached beginning on page 23.
Recommended Action: Waive first reading, and if desired by the City Council, grant final approval to the ordinance amending Chapter 44 of the City Code, "Water," regarding payment obligations
for water service. (Staff Contact person: Kathy Reinertsen 615-4222)
3. Consideration of an Ordinance Establishing the Tax Levy for 2008 (Final Approval)
The annual tax levy must be filed with the County Clerk before the last Tuesday in December. Spreadsheets reviewing the tax levy for 2008 are attached for your consideration. These
include: 1) the tax levy limitations under the tax cap, 2) the tax levy distributed by fund without new growth and allowances distributed, 3) the tax levy by fund with new growth and
allowances distributed and 4) an explanation of the tax increase to an average homeowner.
The tax levy to be approved includes the needs of all City departments, as well as for pensions and debt service requirements. The tax levy for School District 67 is included. A summary
of the proposed levies is as follows:
The proposed tax levy for 2008 reflects a 4.86% increase over the 2007 tax levy extensions for the City and Library operating funds and City pension and debt service funds. This increase
is in full compliance with the property tax cap limit of a 4.1% increase plus new growth. Legislation allows for the exclusion of special recreation ($280,795) and a portion of the fire
pension levy ($32,873) from the tax cap. Both amounts are in the above chart and are further detailed in the attached spreadsheets. The average increase to existing residents will be
approximately 3.83% or $92 on an $873,000 home. Materials are attached beginning on page 30.
Recommended Action: Grant final approval of the proposed tax levy ordinance for 2008.
4. Abating 2008 Tax Levies for Various G.O. Alternate Revenue Bond Issues (Final Approval)
PRESENTED BY FINANCE DIRECTOR KATHY REINERTSEN
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 1997B General Obligation (PARKING DECK) Bond Issue ($152,255.00)
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 1999 General Obligation (Cemetery) Bond Issue ($154,250.00).
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 2002-A General Obligation (Waterworks and Sewerage System) Bond Issue
($2,241,736.00)
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 2003-C General Obligation (Waterworks and Sewerage System) Bond Issue
($152,558.00)
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 2003-D General Obligation (Storm Sewer) Bond Issue ($242,300.00)
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 2004-A General Obligation (Golf Course) Bond Issue ($93,325.00)
An Ordinance Abating the Total Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 2004-B General Obligation (Storm Sewer) Bond Issue ($318,525.00)
h) An Ordinance Abating a Portion of the Tax Being Levied in 2008 for the Annual Payment of the Principal and Interest on the 2004 Special Tax Bonds Special Service Area 29 Bond
Issue ($88,368.00)
A summary of the proposed tax levy abatements are noted below:
Bond Issue Original
Tax Levy Tax
Abatement Net Bond Tax Levy 1997B G.O. Bonds (PARKING) $152,255.00 $152,255.00 $0 1999 G.O. Bonds (CEMETERY) $154,250.00 $154,250.00 $0 2002A G.O. Bonds (WATER) $2,241,736.00
$2,241,736.00
$0 2003C G.O. Bonds (WATER) $152,558.00 $152,558.00 $0 2003D G.O. Bonds (STM SEWER) $242,300.00 $242,300.00 $0
2004A G.O. Bonds (GOLF) $93,325.00
$93,325.00
$0
2004B G.O. Bonds (STM SEWER) $318,525.00 $318,525.00 $0
2004 Special Tax Bonds ( SSA29) $158,368.00 $88,368.00 $70,000
TOTALS $3,513,317.00 $3,443,317.00 $70,000
These ordinances provide for the abatement of 2008 taxes levied for the various outstanding general obligation ALTERNATE REVENUE bond issues. The tax levies for all bond issues are
established and recorded with the County Clerk at the time the bonds are issued. Therefore, in order to reduce the bond tax levies, an abatement ordinance must be approved and filed
with the County Clerk before December 30, 2008.
The abatement of these general obligation (ALTERNATE REVENUE) bonds is possible due to the fact these bond funds have an adequate revenue source from water sales, Cemetery revenue, parking
charges, golf fees, sales taxes or savings from the project (SSA29). Therefore, the general obligation tax levy can be abated as was planned at the time the bonds were issued.
Copies of the abatement ordinances are attached beginning on page 38.
Recommended Action: Grant Final Approval of the ordinances abating tax levies for various general obligation bond issues. (Staff Contact Person: Kathy Reinertsen 847-615 4222)
5. City-Wide Telecommunications Discussion Continuation, and
Request for Authorization to Proceed
PRESENTED BY ASSISTANT CITY MANAGER
MARCUS PECCIA (847-615-4287)
On November 11, 2008, the IT Ad-Hoc Committee along with Board of Education members from Districts #67 and #115, staff from the Schools, City, and our consultants from Columbia Telecommunications
Co., met to further discuss and develop a final telecommunications network recommendation, which is a full implementation of CTC’s fiber network design that includes redundant fiber
connections to the following core City and School facilities for a total of approximately $2.4 mm, or $568k after TIF funding: - Municipal Services - City Hall - Public Safety (Police
& Fire Station) - Fire Station #2 (Emergency Operations Center) - West High School Campus - East High School Campus
- Deerpath Middle School
At the November 17 City Council meeting, the City Council discussed the merits of proceeding with the Committee supported option at this time, in light of a variety of economic factors
and concerns pertaining to including redundancy as a part of the plan to be implemented, and directed the City’s consultant and staff to re-examine redundancy connection options for
the City and Schools, as well as options that do not include a full implementation of CTC’s network design.
Subsequently, an alternative that connects City and School facilities without fiber redundancy was developed, and is identified as Option #2. This option connects the City’s new Municipal
Services facility and Fire Station #2, our Emergency Operations Center, to the City’s network, as well as connects core School facilities to their network, without any redundancy for
approximately $986k, or 423k after TIF funding. If Option #2 is approved, the City and Schools will continue to work with its consultant and the IT Ad-Hoc Committee in exploring additional
redundancy connection alternatives, and present options back to the City Council for consideration at their April 7, 2009 meeting.
Recommended Action:
The recommended action is to proceed with the proposed Option #2, for the total amount of $985,881.03 and authorize the City Manager to enter into not to exceed agreements with:
Kelso-Burnett (Fiber) for $669,717.00
G.E.T. (Electronics & Integration) for $281,164.03
Columbia Telecommunications (Implementation & Analysis Consultation) for $35,000.00
10% Contingency (calculated after TIF funding*) for $38,474.00
*TIF funding is estimated to be $601k
All of the aforementioned actions are subject to:
School Districts #67 & #115 approving costs directly attributable to their facilities (approx. $398k after TIF) not otherwise covered by the TIF Funding (a breakdown of costs for school
facilities is on page 46);
Request City and School staff, consultant, and the IT Ad-Hoc Committee to further evaluate redundancy options applicable to the core City and School facilities, and to report back to
the City Council no later than the April 7th, 2009 City Council Meeting.
OPPORTUNITY FOR PUBLIC TO ADDRESS THE CITY COUNCIL ON NON-AGENDA ITEMS
CONSENT AGENDA 8:00 p.m.
1. Approval of Authorized Invoices and Payrolls
During the month of November the following amounts were disbursed from the Cashier’s Account:
GENERAL FUND WATER TOTALS INVOICES $577,490.29 $52,584.41 $630,074.70 PAYROLL $1,154,035.85 $130,736.25 $1,284,772.10 TOTALS $1,731,526.14 $183,320.66 $1,914,846.80
The motion is for the approval of Authorized Invoices and Payrolls for November, 2008.
2. Authorization of Treasurer’s Warrants to Meet Expenses of December, 2008
The motion is to authorize the Mayor and City Clerk to sign such warrants as may be necessary to meet the December, 2008 audited accounts.
3. Approval of a Purchase of a New Computer Aided Dispatch System
This item was originally brought before the Committee of the Whole on
November 3, 2008.
On January 21, 2008, the City of Lake Forest received a letter from our current Computer Aided Dispatch (CAD) vendor, HTE, stating it will no longer support our current CAD dispatch
platform starting in 2011. CAD is an essential tool in providing public safety services to the City of Lake Forest. CAD integrates technology with 911 centers, reduces emergency response
times, allows for the storage of pre-plans and critical location information, and enables direct links to local, state, and federal information.
Based on the status of HTE and inefficiencies of the current CAD system, a committee of Public Safety and IT representatives outlined features and requirements they felt were necessary
in a CAD system. Subsequent to a bid process, the committee is recommending the purchase of a CAD system from New World Systems. New World Systems is a solid company made up of members
from the public safety industry who have developed their products in-house, which are currently used by 1,600 customers. Some highlights of the New World’s CAD system are detailed crime
and data analysis, incident case management, field reporting, digital mapping, and assistance in computer aided investigations. Further, New World’s system allows for information sharing
between neighboring police departments, greatly enhancing officer and community safety.
The implementation timeline for the New World CAD system is as follows;
Kickoff Meeting January 1 – 14, 2009
Software Delivered March 1 – 15, 2009
Installation and File Building March 15 – May 30, 2009
Training June 1 – July 15, 2009
Implementation August 15 – 30, 2009
The recommended action is to approve the purchase of a new Computer Aided Dispatch system for the City of Lake Forest from New World Systems.
(Staff contact: Police Chief Joe Buerger 847-615-4242)
4. Consideration of an Ordinance Declare Engine # 218 As Surplus To Be Sold On The Open Market (First Reading and Final Approval)
In 1998 The City of Lake Forest and The Village of Lake Bluff entered into a joint purchase of a 65’ Telesquirt Engine # 218 to meet the needs of the intergovernmental agreement for
fire protection. This engine was utilized to service both communities as a front line engine until the intergovernmental agreement was renegotiated in October, 2008. With the changes
to the agreement and the services provided by both communities, it was determined that the apparatus no longer met the needs for fire response. After several discussions, both parties
agreed that Engine # 218 should be sold as surplus on the open market. The sale of this engine was reviewed by the Finance Committee at their November 17, 2008 Finance Committee meeting.
A copy of the ordinance declaring Engine #218 as surplus property is attached beginning on page 53.
The recommended action is to waive first reading, and if desired by the City Council, grant final approval to an ordinance authorizing the sale of surplus property, specifically the
1998 Pierce DASH 65’ Telesquirt (Fire Engine).
(Staff contact: Fire Chief Jeff Howell 847-615-4240)
5. Award of Contract for Design Engineering Services related to the Rt.43/Westleigh Intersection Improvement
The final design (Intersection Design Study) for the upgrade of the Rt.43/Westleigh Intersection has been set. The planned upgrades include the addition of new left turn lanes on Rt.
43 as well as on Westleigh Road. These upgrades will necessitate extensive pavement widening on all four approaches as well as the installation of new traffic signals. These upgrades
will improve the safety of this intersection which has seen accidents due to the lack of protected left turn lanes.
The next step in this process is to procure the services of an engineering firm to undertake design engineering services which involve the preparation of the plans and specifications.
The engineering firm being recommended to undertake these services is Baxter & Woodman, Inc. who undertook the Intersection Design Study for this intersection. The total not-to-exceed
amount is $91,400, which is “in line” with engineering costs incurred on similar projects (5.5% of estimated construction costs). This improvement is a joint effort between the City
and School District 115 and both are to share equally in the cost of these services. The City and School District 115 will seek Federal and State funds to assist in financing the construction
of this project. It is the goal to have this work undertaken in conjunction with or prior to the resurfacing of Rt.43 by the State which is currently scheduled to be undertaken in 2011.
It is recommended that the Contract for engineering design services related to the Rt.43/Westleigh Road Intersection Improvement Project be awarded to Baxter & Woodman Inc. for a not-to-exceed
amount of $91,400.
(Staff contact: City Engineer Ken Magnus 847-615-4329)
Recommended Action: Approval of the Consent Agenda as presented.
ORDINANCES 8:10 p.m.
1. Consideration of a Report and Recommendation from the Zoning Board of Appeals to Grant a Variance from the Rear Yard Setback requirements at 251 King Muir Road (First Reading and,
if desired by the City Council, Final Approval)
PRESENTED BY SENIOR PLANNER PETER COUTANT (847-604-5655)
On October 27, 2008, the Zoning Board of Appeals held a public hearing to consider the request for a variance from the R-3 setback regulations to allow construction of a one-story addition
to the residence at 251 King Muir Road. The proposed addition encroaches 3.5 feet into the 40 foot rear yard setback. The amount of encroachment is significantly less than the existing
encroachment of the garage into the rear yard.
The house was constructed in 1928 and is legal nonconforming with respect to the setback from the rear property line. The footprint of the house has not changed since the house was
first constructed nor has the size or configuration of the lot changed since the subdivision was originally created. Although the City’s 1923 Zoning Code was enacted prior to the construction
of the house, the code did not originally require rear yard setbacks. When the house was constructed it was built to comply with the requirements in place at that time. Since then,
the city has amended the Zoning Code on several occasions, one of which was the adoption of the 40 foot rear yard setback requirement for the R-3 zoning district causing this property
to become nonconforming. The nonconformity was not the result of any action by any former or current owner of this property.
This request was also reviewed by the Historic Preservation Commission. The house is a Landmark structure. The Historic Preservation Commission supported the proposal and encouraged
the Zoning Board of Appeals to support the variance request, noting that shifting the addition out of the setback area would negatively impact the original French door opening on the
north façade.
The Zoning Board of Appeals voted unanimously to recommend approval of the requested variance. The Ordinance and associated exhibits are included in the packet beginning on page 56.
Recommended Action: Waive first reading and grant final approval of the Ordinance to allow the proposed addition to encroach 3.5 feet into the rear yard setback.
2. Consideration of an Amendment to Chapter 9, (Buildings) Article III 8:15 p.m.
(Dangerous Building) to Provide for Registration of Distressed
Buildings (Final Approval)
PRESENTED BY CATHERINE CZERNIAK
DIRECTOR OF COMMUNITY DEVELOPMENT (847-615-4299)
At the November 17, 2008 City Council meeting, the Council granted first reading of an ordinance that is intended to provide an additional tool to better position the City to address
Code compliance issues related to buildings that are not properly maintained or secured. The ordinance is intended to accomplish the following:
To provide the Police, Fire and Community Development Departments with current contact information for use in the event of an emergency and in the event of any Code violations found
on the property.
To allow the Community Development Department to be pro-active in monitoring these properties in an effort to address any issues before the properties become eyesores in the neighborhood.
To allow the Police and Fire Departments to make officers and fire fighters aware of the status of the property and if appropriate, put it on an observation list.
To require the property owner to notify the City of the initiation of any foreclosure proceedings and of any transfer of the property whether through a sale, deed in lieu of foreclosure
or any other action.
To require the owner to establish a building maintenance plan subject to review and approval by the City that sets out a maintenance schedule for the building and the property.
The ordinance is included in the Council packet beginning on page 66.
Recommended Action: Grant final approval of an ordinance providing for the registration of distressed buildings in cases where certain criteria are met.
NEW BUSINESS
1. Consideration of a Request from the Housing Trust for 8:25 p.m.
Authorization to Proceed with Initial Planning for the Development
of Affordable Housing on a City-Owned Parcel.
PRESENTED BY HOUSING TRUST CHAIRMAN MICHAEL BURNS &
SENIOR PLANNER PETER COUTANT (847-604-5655)
The Housing Trust, established by the City Council in 2006 for the purpose of leading the City’s affordable housing initiatives, has been working for the last two years to build a strong
framework from which to encourage, attract and initiate the development of high quality affordable housing within the community. This work was highlighted by the Housing Trust Chairman
Michael Burns at the November 3, 2008 Committee of the Whole meeting.
With a framework in place, over the last several months the Housing Trust has focused on identifying and prioritizing development options and sites that may be appropriate for development
with affordable units. Many of these sites are consistent with areas already identified in the City’s Affordable Housing Plan, approved by the City Council in 2005, and include both
city-owned parcels and non-city-owned land where opportunities for public-private partnerships with local institutions may exist. From the list of various sites identified by the Housing
Trust, four options have been identified as high priorities because of either the proximity to a business district and public transportation, or an adjacency to city services such as
the Senior Center, or based on the receptivity of a local institution to entering into a public-private partnership. These four high priority sites include, 1) the city-owned parcel
at the southeast corner of Everett and Telegraph Roads north of the commuter parking lot; 2) the city-owned parcel at the northwest corner of Everett and Telegraph Roads, commonly referred
to as the Goldberg Downey site; 3) the Grove Cultural Campus, adjacent to the Senior Center; and 4) a public-private partnership for the renovation of existing affordable units on the
Lake Forest Hospital Campus. The Housing Trust is preparing a multi-year Master Plan to be presented to the City Council in early 2009 that will identify in more detail these development
opportunities as well as other strategies.
Recently an opportunity has presented itself that merits consideration for moving forward with a project at one of these sites on an accelerated timeframe. The State of Illinois has
announced a special allocation of housing tax credits that will be made available in April 2009. Based on discussions with state officials, the Housing Trust believes that an application
submitted for a small project within Lake Forest would be in a strong position to be awarded credits. This opportunity is significant because it would result in the creation of affordable
units without subsidization by the City. In order to proceed with submittal of an application to the State by April, the initial planning and public process would need to begin shortly,
including identification of a site, selection of a developer and preparation of a plan.
With the knowledge of this opportunity, the Housing Trust has reevaluated its list of priority sites and believes that the best site to undertake a small development utilizing the special
April 2009 allocation of tax credits is Option #1, the city-owned parcel at the southeast corner of Everett and Telegraph Roads. This site is recommended for several reasons including,
The site is zoned B-1 Neighborhood Business which permits residential development;
A small residential development could fit on the site without requiring any variances or change of zoning;
The site is identified on the City’s Inventory of City-Owned Properties as a potential site for affordable housing;
The site is within the Waukegan Road Business District, a location identified in the City’s Affordable Housing Plan as a priority for affordable housing;
The site is in walking distance to shopping and public transportation, a priority identified in the City’s Affordable Housing Plan.
The Housing Trust has approached Lake Forest Hospital with the opportunity to include renovation of their existing units in the application for tax credit allocations. The Hospital,
while interested in the opportunity, is unable to commit at this time given their ongoing discussions with Northwestern Memorial Healthcare.
At this point, no plans have been developed and no developers have been selected. The Housing Trust is seeking the City Council’s support and authorization to move forward with initial
planning for the Everett-Telegraph site, including seeking qualified developers, conducting further due diligence on the proposed site, exploring development concepts for the site, and
initiating a public discussion. At the December 1st City Council meeting, the Housing Trust Chairman will present this request and provide additional information on this opportunity,
the site selection, and other sites that were considered. Included in the packet on page 75 is a vicinity map and air photo of the proposed site.
Recommended Action: Authorize the Housing Trust to proceed with initial planning for the city-owned parcel located at the southeast corner of Everett and Telegraph Roads.
2. Consideration of Approval for Deerpath Golf Course FY2010 Fees 8:45 p.m.
and Results from a Cost of Services Study Report
PRESENTED BY DIRECTOR OF PARKS AND RECREATION
MARY VAN ARSDALE (847-615-4332)
The City retained Edgehill Golf & Pellucid Corporation to conduct a cost of services study on Deerpath Golf Course. The purpose of the study was to complete a thorough analysis of our
golf operations to better understand our current operational strengths and weaknesses and to position ourselves optimally for the future. Staff provided the consultants with a list of
deliverables for the scope of services agreement as follows:
Analyze revenues and expenditures by service department: course maintenance, pro shop, tee time operations/administration, driving range, food service, lessons and capital. Identify
deficiencies and strengths of these services.
Incorporate a comparative financial and rounds report that benchmarks us to area competition and national standards.
Provide analysis of cost per round and how it relates to our pricing and what the local market can bear. Clarify our pricing power and where increases would be most effective.
Provide a demographic analysis of our user base and market.
Conduct analysis of our staffing structure, wages and effectiveness of our staffing levels.
Provide a projected financial picture given the escalation of our upcoming debt obligations and capital improvement needs and how it relates to the overall industry climate.
Determine viability of continuing to operate as an enterprise fund or whether privatization or subsidization (special revenue fund) is a better structure to ensure best delivery of future
golf services.
Identify opportunities for increased revenue or marketing improvements.
Pellucid Corporation conducted the analysis and their complete report is attached for your review. Financial and performance information in the document was based upon analysis of Deerpath
records from the past three years. The document is extensive and does address in various sections all of the deliverables listed above and provides an Executive Summary. Consultants,
Stuart Lindsay and Jim Koppenhaver, will be in attendance to present their conclusions and to address any questions.
Overall, the cost of services study will show that Deerpath is in a much favorable position than most municipal and private golf courses (locally and nationally) but will face some possible
cash flow shortages in the coming years due to debt service requirements and capital needs. Staff will highlight some critical findings of the study to help provide clarity on the current
operations at Deerpath. Staff will also identify the items that may require further investigation to help determine the immediate service and long term financial direction for the golf
course.
Fee approval is needed at this time to ensure that marketing and sales may begin for the 2009 golf season. The proposed fees for FY2010 are attached for all revenue items. The fee recommendations
are based upon Pellucid’s analysis of market conditions, past and current Deerpath utilization records and recent history of fee increases at Deerpath Golf Course. The early bird fee
increase of 9% was established last year as part of the approved fees but staff is seeking approval on all of the remaining fees for this upcoming year. As the attached spread sheet
indicates, staff is recommending increases in the majority of revenue items, and though in some cases the percentage looks high, the actual dollar increase is very small. As the Pellucid
study will report, there is very little pricing power in the golf market today. However, with the fee increases as proposed by staff, Deerpath Golf Course is anticipated to grow net
revenue by $69,324 over the prior year.
Recommended Action: Grant approval of the proposed FY2010 Deerpath Golf Course Fees & Charges.
ADDITIONAL ITEMS FOR COUNCIL DISCUSSION
ADJOURNMENT 9:15 p.m.
Office of the City Manager
November 26, 2008
The City of Lake Forest is subject to the requirements of the Americans with Disabilities Act of 1990. Individuals with disabilities who plan to attend this meeting and who require
certain accommodations in order to allow them to observe and/or participate in this meeting, or who have questions regarding the accessibility of the meeting or the facilities, are required
to contact City Manager Robert R. Kiely, Jr., at (847) 234-2600 promptly to allow the City to make reasonable accommodations for those persons.
December 1, 2008 Agenda Page 10
Sheet16
Sheet15
Sheet14
Sheet13
Sheet12
Sheet11
Sheet10
Sheet9
Sheet8
Sheet7
Sheet6
Sheet5
Sheet4
Sheet3
mary
shelley082708
% county bank
send to County cuts
jean cap040108
exampleorg040108
exampleorg
tieout
cap percent
growthTNT
don't use(2)
original2008
FUND
$ CHANGE
% CHANGE
General
Pension Funds
Police Pension
Fire Pension
Sub-Total Pension Funds
Agency Funds
Library
Sub-Total Agency Funds
TOTAL LEVY UNDER TAX CAP
Bond Funds
2002B Refunding Bonds
Sub-Total Bond Funds
TOTAL TAX LEVY BEFORE
N/A
GRAND TOTAL TAX LEVY
General Capital Improvements -
Recreation Capital Fund -
Library Capital Fund -
TOTAL NEW GROWTH
1998B GO Bonds Non-Ref CIP
2000 GO Bonds MS Land
2001B GO Bonds MS
2003A GO Bonds RT 60 Land
Recreation and Parks
IMRF/SS
Recreation and Parks-IMRF/SS
DISTRIBUTION OF GROWTH
TOTAL TAX LEVY
Special Recreation
NEW GROWTH and ALLOWANCES
Levy before growth
Bond Funds
Forecast
Actual
City Equalized Assessed Value ( EAV)
1/3 market value
levy divided by EAV X 100
Tax Rate
City Levy
Average Home Market Value
EAV
EAV X Tax Rate/100
Original Request
Change
General
Library-sites
Addition from Wayne Cut
Addition from original
Sub-total
Exempt from Cap
Addition
Cannot add to original request
must cut from extension number that wayne/jean gives
put in number from
extension and sutract from there
2005 LEVY
library/sites
.15/.02
rec/parks
0.15/.075
max rates
rate
ok
Fire Pension PA 93-0689
This is the increase on an average existing home.
Attachment 2
Attachment 3
Attachment 4
4th digit
to be 1 or more
%
The City of Lake Forest
County
Shields Township
SD 67 Grade School
SD115 High School
Sanitary District
Forest Preserve
College of Lake County
2006 LEVY
Fire Pension
Total Levy
Method 1
Method 2
Jean confirmed 11-2-06 email
This is for TRUTH IN TAXATION
City General
Proposed
TOTAL TAX LEVY - CITY
GRAND TOTAL
2006
City Library- included above
Exclude City-- totaled from above
2006 Extension
2007 LEVY
Plus 2007 Growth and exclusions
2007
This represents 20% (City) and 3% (Library) of the entire tax bill.
Proposed To Jean
cut 19,000
cut 17,000
cut 14,000
cut 13,000
cut 12,318
Corporate
IMRF
Recreation
Parks
cut 2,000
cut 22,000
includes 2% L & C
Cty rounds rate to get full levy
extension and subtract from there
Bond Funds
Bank Deposit Dist
Remainder
Extended
The City of Lake Forest's Portion of Tax Bill equals 22.5% ($.851)
Where the 77.5% of Non-City Tax Dollars Go:
of Total
2008 Sales Tax Fiscal Year Revenue (1%)
2007 Extension
2008 LEVY
2008 GO Bonds RT 60/MS
Plus 2008 Growth
EAV forecast-2008
School District 67-2008 EST
Plus 2008 Growth and exclusions
2008
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
Page
4The City of Lake Forest
Tax Levy
2007
$12,439,208.00
0.60
$1,432,053.00
0.07
$1,038,941.00
0.05
$701,987.00
645828.00
56159.00
0.03
$1,067,020.00
0.05
$1,460,133.00
0.07
$280,795.00
0.01
2330597.00
0.11
20750734.00
1.00
2007.00
0.85
0.64
0.10
0.11
0.23
0.44
0.35
0.10
0.12
0.07
0.02
0.05
3.00E-03
0.02
0.94
0.92
0.02
0.25
0.96
0.94
0.02
0.25
0.12
0.03
0.20
0.20
5.00E-03
0.05
0.19
0.05
3.78
1.00
2.93
0.77
1.00
$2,356,182.00
4The City of Lake Forest
Tax Levy
2007
$12,439,208.00
0.60
$1,432,053.00
0.07
$1,038,941.00
0.05
$701,987.00
645828.00
56159.00
0.03
$1,067,020.00
0.05
$1,460,133.00
0.07
2330597.00
0.11
$280,795.00
0.01
20750734.00
1.00
$1,038,941.00
0.05
$701,987.00
645828.00
56159.00
0.03
0.92
4The City of Lake Forest
Tax Levy
2007
2807947615.00
$12,420,208.00
12439208.00
19000.00
19000.00
$1,415,053.00
1432053.00
17000.00
17000.00
$1,024,941.00
1038941.00
14000.00
14000.00
$632,828.00
645828.00
13000.00
13000.00
$3,072,822.00
$2,503,153.00
1067020.00
1460133.00
24000.00
2000.00
22000.00
$2,823,027.00
2836027.00
13000.00
13000.00
$296,556.00
308874.00
12000.00
318.00
12318.00
112318.00
$5,622,736.00
$21,115,766.00
0.75
100.00
0.00
$21,115,766.00
0.75
100.00
$0.00
2330597.00
$23,446,363.00
56159.00
$280,795.00
336954.00
$23,783,317.00
$0.00
100.00
Kathy Reinertsen:
from wayne's fax
Kathy Reinertsen:
from wayne's fax
4The City of Lake Forest
Tax Levy
2007
2807947615.00
2807947615.00
2807947615.00
$12,419,318.35
0.44
100.00
0.44
$12,420,208.00
12439208.00
19000.00
0.44
100.00
0.44
$889.65
7.16E-05
$12,439,208.00
0.44
100.00
$19,889.65
$1,414,694.00
0.05
100.00
0.05
$1,415,053.00
1432053.00
17000.00
0.05
100.00
0.05
$359.00
2.54E-04
$1,432,053.00
0.05
100.00
$17,359.00
$1,025,521.00
0.04
100.00
0.04
$1,024,941.00
1038941.00
14000.00
0.04
100.00
0.04
($580.00)
-5.66E-04
$1,038,941.00
0.04
100.00
$13,420.00
$633,749.00
0.02
100.00
0.02
$632,828.00
645828.00
13000.00
0.02
100.00
0.02
($921.00)
-1.46E-03
$645,828.00
0.02
100.00
$12,079.00
$3,073,964.00
$3,072,822.00
($1,142.00)
$3,116,822.00
$42,858.00
$1,063,021.00
0.04
100.00
0.04
$1,065,020.00
1067020.00
2000.00
0.04
100.00
0.04
$1,999.00
1.88E-03
$1,067,020.00
0.04
100.00
$3,999.00
$1,437,790.00
0.05
100.00
0.05
$1,438,133.00
1460133.00
22000.00
0.05
100.00
0.05
$343.00
$1,460,133.00
0.05
100.00
$22,343.00
$2,823,214.00
0.10
100.00
0.10
$2,823,027.00
2836027.00
13000.00
0.10
100.00
0.10
($187.00)
-6.62E-05
$2,836,027.00
0.10
100.00
$12,813.00
$297,000.00
0.01
100.00
0.01
$296,556.00
308874.00
12000.00
318.00
0.01
100.00
0.01
($444.00)
-1.50E-03
$308,874.00
0.01
100.00
$11,874.00
0.00
100.00
0.00
100.00
0.00
100.00
0.00
100.00
0.00
100.00
0.00
100.00
$5,621,025.00
$5,622,736.00
$1,711.00
$5,672,054.00
$51,029.00
$21,114,307.35
0.75
100.00
0.75
$21,115,766.00
0.75
100.00
0.75
$1,458.65
$21,228,084.00
0.76
100.00
$113,776.65
$21,115,766.00
0.75
100.00
$21,115,766.00
0.75
100.00
$21,115,766.00
0.75
100.00
($1,458.65)
$0.00
$112,318.00
$113,776.65
$617,610.00
$628,912.00
$113,900.00
$0.00
$919,700.00
$2,280,122.00
2330597.00
2330597.00
0.08
100.00
$23,394,429.35
$23,446,363.00
23558681.00
0.84
100.00
28574.00
56159.00
56159.00
2.00E-03
100.00
$264,671.00
$280,795.00
$280,795.00
0.01
100.00
293245.00
336954.00
336954.00
0.80
$23,687,674.35
$23,783,317.00
$23,895,635.00
0.85
100.00
Kathy Reinertsen:
from wayne's fax
Kathy Reinertsen:
from wayne's fax
Kathy Reinertsen:
from wayne's fax
4The City of Lake Forest
Tax Levy
2007
Explanation of Homeowner Increase
$21,565,038.00
23895635.00
2330597.00
$20,670,773.00
$894,265.00
0.04
$21,565,038.00
$20,670,773.00
$2,330,597.00
$2,329,101.00
$1,496.00
6.42E-04
$23,895,635.00
$22,999,874.00
$895,761.00
0.04
2807947615.00
2646705738.00
0.06
1.00
23895635.00
22999874.00
0.85
100.00
0.87
100.00
$892,500.00
850000.00
1.05
$850,000.00
$297,500.00
3.00
$283,333.33
3.00
$2,531.73
100.00
$2,462.17
100.00
$69.56
0.03
4The City of Lake Forest
Tax Levy
2008
Explanation of Homeowner Increase
$22,098,747.00
$21,565,039.00
23895635.00
2330596.00
$533,708.00
0.02
533813.00
32873.00
280795.00
220145.00
$22,632,560.00
$21,565,039.00
$2,424,394.00
$2,330,596.00
$93,798.00
0.04
$25,056,954.00
$23,895,635.00
$1,161,319.00
0.05
2913908210.00
2807947615.00
0.04
1.00
25056954.00
23895635.00
0.86
100.00
0.85
100.00
$873,375.00
850000.00
1.03
$850,000.00
$291,125.00
3.00
$283,333.33
3.00
$2,503.41
100.00
$2,411.17
100.00
$92.24
0.04
4The City of Lake Forest
Tax Levy
2008
$13,010,530.00
$12,439,208.00
$571,322.00
0.05
$3,046,931.00
$2,852,266.00
$194,665.00
0.07
$3,271,734.00
2657074.00
333865.00
280795.00
$3,128,664.00
2527153.00
320716.00
280795.00
$143,070.00
0.05
$3,303,365.00
2952304.00
351061.00
$3,144,901.00
2836027.00
308874.00
$158,464.00
0.05
$2,424,394.00
$2,330,596.00
$93,798.00
0.04
$25,056,954.00
$23,895,635.00
$1,161,319.00
0.05
$27,097,877.00
$25,728,337.00
$1,369,540.00
0.05
52154831.00
49623972.00
$2,530,859.00
0.05
26241.00
24048.00
2193.00
0.09
582000.00
529053.00
52947.00
0.10
608241.00
553101.00
55140.00
0.10
26241.00
26241.00
582000.00
553101.00
28899.00
0.05
4The City of Lake Forest
Tax Levy
2008
$13,010,529.53
1.04
103000.00
164314.00
$12,439,208.00
$571,321.53
0.05
$1,156,902.86
1.04
$1,111,338.00
45564.86
0.04
$1,128,050.00
$1,038,941.00
89109.00
0.09
$761,978.00
729105.00
32873.00
$701,987.00
645828.00
56159.00
59991.00
0.09
$3,046,930.86
$2,852,266.00
194664.86
0.07
$2,657,074.27
1.04
26308.00
$2,527,153.00
1067020.00
1460133.00
129921.27
0.05
0.15
2913908210.00
0.10
100.00
$333,865.36
1.04
$320,716.00
13149.36
0.04
$280,795.00
$280,795.00
0.00
0.00
0.04
2913908210.00
9.64E-03
100.00
$2,952,304.11
1.04
$2,836,027.00
116277.11
0.04
0.15
2913908210.00
0.10
100.00
$351,060.83
1.04
29523.00
$308,874.00
42186.83
0.14
0.02
2913908210.00
0.01
100.00
$6,575,099.57
$6,273,565.00
301534.57
0.05
$22,632,559.96
$21,565,039.00
1067520.96
0.05
$631,282.00
-631282.00
-1.00
$655,413.00
$642,834.00
12579.00
0.02
$110,500.00
$116,421.00
-5921.00
-0.05
$973,450.00
$940,059.00
33391.00
0.04
$685,031.00
685031.00
$2,424,394.00
$2,330,596.00
$93,798.00
0.04
$25,056,953.96
$23,895,635.00
$1,161,318.96
0.05
4The City of Lake Forest
Tax Levy
2007
$13,109,063.53
1.04
159848.00
$12,439,208.00
$669,855.53
0.05
$1,156,902.86
1.04
$1,111,338.00
45564.86
0.04
$1,081,537.58
1.04
$1,038,941.00
42596.58
0.04
$705,279.95
645828.00
1.04
32973.00
$701,987.00
645828.00
56159.00
3292.95
4.69E-03
$2,943,720.39
$2,852,266.00
91454.39
0.03
$2,659,178.27
1.04
28412.00
$2,527,153.00
1067020.00
1460133.00
132025.27
0.05
$333,865.36
1.04
$320,716.00
13149.36
0.04
$280,795.00
$280,795.00
0.00
0.00
$2,984,159.11
1.04
31855.00
$2,836,027.00
148132.11
0.05
$321,537.83
1.04
$308,874.00
12663.83
0.04
$6,579,535.57
$6,273,565.00
305970.57
0.05
$22,632,319.48
$21,565,039.00
1067280.48
0.05
$631,282.00
-631282.00
-1.00
$655,413.00
$642,834.00
12579.00
0.02
$110,500.00
$116,421.00
-5921.00
-0.05
$973,450.00
$940,059.00
33391.00
0.04
$685,031.00
685031.00
$2,424,394.00
$2,330,596.00
$93,798.00
0.04
$25,056,713.48
$23,895,635.00
$1,161,078.48
0.05
0.00
0.00
0.00
$25,056,713.48
$23,895,635.00
$1,161,078.48
0.05
($60,948.04)
$28,719.13
0.01
$32,228.92
0.01
$0.00
Kathy Reinertsen:
new growth of 225,250/tax cap levy20,889,057=.0108%
4The City of Lake Forest
Tax Levy
2008
$12,846,215.53
1.04
103000.00
$12,439,208.00
$407,007.53
0.03
$1,156,902.86
1.04
$1,111,338.00
45564.86
0.04
$1,128,050.00
$1,038,941.00
89109.00
0.09
$729,105.00
$645,828.00
645828.00
83277.00
0.13
$3,014,057.86
$2,796,107.00
217950.86
0.08
$2,630,766.27
1.04
$2,527,153.00
1067020.00
1460133.00
103613.27
0.04
$333,865.36
1.04
$320,716.00
13149.36
0.04
0.00
$2,952,304.11
1.04
$2,836,027.00
116277.11
0.04
$321,537.83
1.04
$308,874.00
12663.83
0.04
$6,238,473.57
$5,992,770.00
245703.57
0.04
$22,098,746.96
$21,228,085.00
870661.96
0.04
$631,282.00
-631282.00
-1.00
$655,413.00
$642,834.00
12579.00
0.02
$110,500.00
$116,421.00
-5921.00
-0.05
$973,450.00
$940,059.00
33391.00
0.04
$685,031.00
685031.00
$2,424,394.00
$2,330,596.00
$93,798.00
0.04
$24,523,140.96
$23,558,681.00
$964,459.96
0.04
32873.00
56159.00
-23286.00
280795.00
280795.00
0.00
220145.00
220145.00
$25,056,953.96
$23,895,635.00
$1,161,318.96
0.05
$164,314.30
$26,307.66
0.01
$29,523.04
0.01
$220,145.00
Kathy Reinertsen:
new growth of 220145/tax cap levy22,098,747=.0100%
%