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CITY COUNCIL 11-16-09 council agendaTHE CITY OF LAKE FOREST
CITY COUNCIL AGENDA
Monday, November 16, 2009 7:30 p.m.
City Hall Council Chambers
CALL TO ORDER AND ROLL CALL 7:30 p.m.
Honorable James J. Cowhey, Jr., 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
1. Comments by Mayor
A. Appointment of Kathleen Rylance to Fill the Vacancy of Susanna Bunta on the
Senior Resources Commission
A copy of the Volunteer Profile Sheet is attached beginning on page 9.
Recommended Action: Accept the new appointment to the Senior Resources
Commission.
2. Comments by City Manager 7:35 p.m.
A. Resolution of Appreciation for Battalion Chief Michael Frake for
28 Years of Service
A copy of the Resolution of Appreciation is attached beginning on page 11.
Recommended Action: Approval of the Resolution as presented.
B. Community Spotlight – United Way, presented by Edmund McGlynn, Jr.
3. Comments by Council Members 7:55 p.m.
4. Council Committee Reports
A. Finance Committee Report
1. Audit Committee Report: Fiscal Year 2009 Annual Financial Report
PRESENTED BY AUDIT COMMITTEE CHAIRMAN ALLAN JACOBS
The Comprehensive Annual Financial Report (CAFR) for the year ended April
30, 2009 is included in your packet. It has been reviewed with McGladrey &
Pullen LLP, the City’s audit firm, and has been accepted by the Committee. The
City has received an unqualified (clean) opinion from McGladrey & Pullen, LLP.
November 16, 2009 Agenda Page 2
The City has been awarded The Certificate of Achievement for Excellence in
Financial Reporting from the Government Finance Officers Association for thirty
consecutive years. This report will be submitted for a first award.
The Audit Committee met twice during 2009 and highlights of those meetings as
well as the report will be presented tonight.
Recommended Action: Acknowledge receipt of the audit report for the
fiscal year ended April 30, 2009.
2. Consideration of an Ordinance Establishing the Tax Levy for 2009 (Grant
First Reading Approval)
PRESENTED BY FINANCE DIRECTOR KATHY REINERTSEN
The annual tax levy must be filed with the County Clerk before the last Tuesday
in December. Spreadsheets reviewing the tax levy for 2009 are attached for
your consideration. These include: 1) the tax levy limitations under the tax cap
2) the tax levy adjustments made for the incorporation of the General Fund
Forestry function to Parks 3) the tax levy distributed by fund without new growth
and allowances distributed, 4) the tax levy by fund with new growth and
allowances distributed 5) an explanation of the tax increase to an average
homeowner and 6) an explanation of the tax increase to an average homeowner
if the police and fire pension levy increases were not under the tax cap. It
should be noted that if SB 2011 had passed, the amount of $247,000 could
have been utilized by the General Fund to mitigate the estimated $500,000
operating budget shortfall.
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 also included. A summary of the proposed levies is as follows:
Proposed
FUND 2009 LEVY 2008 Extension $ CHANGE % CHANGE
City General 11,449,494$ 13,012,343$ (1,562,849)$ -12.01%
Pension Funds 3,827,905$ 3,390,745$ 437,160$ 12.89%
Fire Pension PA 93-0689 41,198$ 57,961$ (16,763)$ -28.92%
Recreation 1,218,407$ 1,217,190$ 1,217$ 0.10%
Parks 2,738,102$ 1,449,036$ 1,289,066$ 88.96%
Special Recreation 290,097$ 289,807$ 290$ 0.10%
Library 2,957,920$ 2,927,053$ 30,867$ 1.05%
Library sites 377,126$ 376,749$ 377$ 0.10%
Bond Funds 2,566,660$ 2,492,342$ 74,318$ 2.98%
TOTAL TAX LEVY - CITY 25,466,909$ 25,213,226$ 253,683$ 1.01%
School District 67-2009 EST 27,030,191$ 26,611,837 418,354$ 1.57%
GRAND TOTAL 52,497,100 51,825,063 672,037$ 1.30%
The proposed tax levy for 2009 reflects a 1.01% increase over the 2008 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 0.1% increase plus new growth. Legislation allows for the exclusion of
November 16, 2009 Agenda Page 3
special recreation ($290,097) and a portion of the fire pension levy ($41,198)
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 .23% or $6 on an $865,000 home.
Recommended Action: Grant First Reading approval of the proposed tax
levy ordinance for 2009, which is attached beginning on page 12.
3. Abating 2009 Tax Levies for Various G.O. Alternate Revenue Bond Issues
(Grant First Reading Approval)
PRESENTED BY FINANCE DIRECTOR KATHY REINERTSEN
a) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 1997B General Obligation
(PARKING DECK) Bond Issue ($152,235.00)
b) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 1999 General Obligation
(Cemetery) Bond Issue ($153,558.00).
c) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 2002-A General Obligation
(Waterworks and Sewerage System) Bond Issue ($2,233,336.00)
d) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 2003-C General Obligation
(Waterworks and Sewerage System) Bond Issue ($149,858.00)
e) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 2003-D General Obligation
(Storm Sewer) Bond Issue ($237,500.00)
f) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 2004-A General Obligation
(Golf Course) Bond Issue ($96,750.00)
g) An Ordinance Abating the Total Tax Being Levied in 2009 for the Annual
Payment of the Principal and Interest on the 2004-B General Obligation
(Storm Sewer) Bond Issue ($314,150.00)
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) $152,235.00 $152,235.00 $0
1999 G.O. Bonds (CEMETERY) $153,558.00 $153,558.00 $0
2002A G.O. Bonds (WATER) $2,233,336.00
$2,233,336.00
$0
November 16, 2009 Agenda Page 4
2003C G.O. Bonds (WATER) $149,858.00 $149,858.00 $0
2003D G.O. Bonds (STM SEWER) $237,500.00 $237,500.00 $0
2004A G.O. Bonds (GOLF) $96,750.00
$96,750.00
$0
2004B G.O. Bonds (STM SEWER) $314,150.00 $314,150.00 $0
TOTALS $3,337,387.00 $3,337,387.00 $0
These ordinances provide for the abatement of 2009 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 29, 2009.
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, or sales tax.
Therefore, the general obligation tax levy can be abated as was planned at the
time the bonds were issued.
Recommended Action: Grant First Reading Approval of the ordinances
abating tax levies for various general obligation bond issues(attached
beginning on page 26). (Staff Contact Person: Kathy Reinertsen 847-
810-3612)
OPPORTUNITY FOR PUBLIC TO ADDRESS THE CITY COUNCIL ON NON-AGENDA ITEMS
CONSENT AGENDA 8:30 p.m.
1. Approval of the Minutes of the November 2, 2009 Regular City Council Meeting, and the
Joint Meeting of the City Council and Housing Trust Board
A copy of the minutes is attached beginning on page 33 .
Recommended Action: Approval of the Consent Agenda as presented.
ORDINANCES
Note: City Staff will present an overhead at the City Council meeting that will demonstrate new
potential revenue totals that would be collected if all fee increases and newly proposed fees are
approved as presented.
1. Consideration of an Ordinance approving a Fee Schedule For 8:35 p.m.
The City of Lake Forest (First Reading)
PRESENTED BY CHAIRMAN DAVID GRUMHAUS
As part of the budget process, all departments reviewed their user fees. Total fee increases for
established fees are estimated to be $106,505 in the General Fund, $5,000 in the Parks and
November 16, 2009 Agenda Page 5
Recreation Fund and $58,000 in the Golf Fund. A copy of the draft ordinance is attached
beginning on page 38.
Recommended Action: Grant first reading to the ordinance approving a fee schedule for
The City of Lake Forest. (Staff Contact person: Kathy Reinertsen 847-810-3612)
2. Consideration of an Ordinance Amending the City Code Relating to 8:45 p.m.
City Vehicle Licenses (First Reading)
PRESENTED BY CHAIRMAN DAVID GRUMHAUS
In addition to the City’s fee schedule ordinance, amendments to the City Code relating to City
vehicle licenses are being submitted for City Council review and consideration. At the
September 21, 2009 Finance Committee meeting, it was recommended the staff adjust vehicle
sticker fees to encourage internet use and recoup the cost of the program. The last time that
sticker prices were raised was May 1, 2003. A draft ordinance beginning on page 44 includes
these proposed fee changes.
Recommended Action: Grant first reading to the ordinance amending the City Code
relating to City Vehicle Licenses. (Staff contact person: Kathy Reinertsen
847-810-3612)
3. Consideration of an Ordinance Adopting New Fees related to 8:55 p.m.
Development Activity for Incorporation into the Supplemental Fee
Schedule (First Reading)
PRESENTED BY DIRECTOR OF COMMUNITY DEVELOPMENT
CATHY CZERNIAK (847-810-3504)
The Community Development Department has been reviewing ways to recoup costs based on
development activity, and address certain circumstances where currently the City does not
charge a fee. Attached beginning on page 48 is an ordinance adopting new fees related to
development activity for incorporation into the fee schedule, and, a memo with background
information on the proposed new fees.
Recommended Action: Grant first reading approval of the ordinance adopting new fees
related to development activity.
4. Consideration of an Ordinance Amending Chapter 16 “Fire Prevention” 9:05 p.m.
of the City Code relating to the Fee Schedule (First Reading)
PRESENTED BY DEPUTY FIRE CHIEF CHRIS GARRISON (847-810-3866)
Over the past several months, Fire Department Staff has been analyzing ways to recuperate
the costs of performing inspections and additional duties required for life safety and fire
prevention requirements. The draft ordinance lists several different inspections and work
orders that have been performed over the past several years that the City currently does not
charge a fee. The rationale for charging these fees include, the enhancement of life safety
measures, aiding Fire and Police departments in keeping them more informed and allowing
them to be better prepared for large scale events in The City of Lake Forest that may require
emergency assistance or alter an emergency response, and recouping some of the overhead
that are ensued from this labor.
November 16, 2009 Agenda Page 6
Department staff has researched pricing other near-by Fire Departments have been charging
for these equivalent items, and the proposed fees in the ordinance are in line with what other
departments are presently charging.
In addition, staff has been concerned with the way that ambulance fees are handled which are
highly impacted by Medicare rates. Medicare does not publish their new fees until the
beginning of each year which is in conflict with when the City’s fees are usually reviewed. After
discussions between staff and the city attorney, it has been determined that the City can legally
adopt a fee schedule for ambulance fees by reference, to charge what the current Medicare
rates are, thus having the flexibility to adjust the City’s rates when Medicare has a rate
increase. This will ensure the City’s costs are always being recuperated.
A copy of the draft ordinance and other materials is attached beginning on page 55.
Recommended Action: Approve first reading of an ordinance amending Chapter 16,
“Fire Prevention” of the City Code relating to the fee schedule.
5. Consideration of an Ordinance to Allow for a Truck Licensing Fee 9:15 p.m.
relating to the Damage of Streets due to Transportation of Construction
Materials (First Reading)
PRESENTED BY ASSISTANT CITY ENGINEER
RAMESH KANAPAREDDY (847-810-3552)
A draft ordinance is being prepared for Council consideration in order to allow for a truck
licensing fee. These licensing fees will apply to development, as determined by the City
Engineer, which produce an abnormally high volume of truck traffic or overweight vehicles
resulting from the development’s construction activity. Attached beginning on page 61 is a
handout with background information on this issue.
Recommended Action: Grant first reading approval of the ordinance allowing for a truck
licensing fee relating to development as determined by the City Engineer.
6. Consideration of an Ordinance Amending Chapter 39 of the City Code 9:25 p.m.
relating to the Real Estate Transfer Tax Exemption Stamps (First Reading)
PRESENTED BY DEPUTY CITY CLERK BETH MARQUEZ AND
CITY ATTORNEY VICTOR FILIPPINI
Since the Real Estate Transfer Tax has been implemented, there has been a large amount of
staff time spent on processing exemption stamps which are needed for a number of reasons
per our City Code. These are transactions where normally consideration is not involved in the
transaction, thus the applicant of the stamp does not pay a tax to the City. However, the
amount of staff time spent on processing the application for an exemption stamp is the same
amount of time spent on ones that are for consideration, where the applicant is required to pay
the tax.
Attached beginning on page 63 is an ordinance that would allow for an administrative filing fee
of $50.00 to be charged for each exemption stamp in order to cover the staff time involved in
processing these applications. Also attached is a chart that shows the numbers of exempt
transactions that have occurred over the past 3 years. Staff also contacted a few other
municipalities that have a real estate transfer tax to find out if they charge an administrative
November 16, 2009 Agenda Page 7
filing fee for such exemption stamps. Currently the City of Highland Park is considering
charging a fee, Evanston charges $100.00, and Skokie charges $25.00.
If the new administrative filing fee is approved, it is estimated that this will generate an
estimated $14,000-$15,000 per year in new revenue.
Recommended Action: Grant first reading approval to the ordinance amending Chapter
39 of the City Code relating to allowing for an administrative filing fee for real estate
transfer tax exemption stamps.
7. Consideration of an Ordinance Amending the City Code Relating 9:35 p.m.
to the Real Estate Transfer Refund Provision set to Expire
November 17, 2009 (First Reading and Final Approval)
PRESENTED BY SENIOR ACCOUNTANT, DIANE HALL (847.810.3614)
At the November 17, 2008 City Council meeting, the Real Estate Transfer Tax ordinance was
amended to increase the length of time in which to apply for a refund of the transfer tax (up to
$2,000) from one year to two years. This amendment was added to give current homeowners
additional time to sell their previous residence. This provision of the ordinance is set to expire
on November 17, 2009 which means that a current homeowner purchasing a residence after
November 17, 2009 will have one year to apply for a refund.
In the last year, there has been no utilization of this extension. Currently there are 11 refunds
that are set to expire between November 17, 2009 and April 30, 2010.
Current Program:
Purchase Home November 17, 2007 – November 17, 2009
Refund Eligible November 17, 2009 – November 17, 2011
Proposed Change:
Purchase Home November 17, 2007 – November 17, 2010
Refund Period Extended to November 17, 2010 – November 17, 2013
The draft ordinance attached beginning on page 71 would extend the time period for applying
for a refund of the Real Estate Transfer Tax paid to three years.
Recommended Action: Waive first reading, and if desired by the City Council, grant
final approval to an ordinance amending Chapter 39 of the City Code to extend the time
period for applying for a refund of Real Estate Transfer Taxes paid to three years for
those taxes paid between November 17, 2007 and November 17, 2010.
8. Consideration of an Ordinance to Authorize the City Manager to 9:45 p.m.
Increase Fees as Needed (First Reading)
PRESENTED BY CITY ATTORNEY VICTOR FILIPPINI
City staff has been in discussions with the City Attorney regarding who has the authority to
raise fees from time to time, and whether the authority can be given to a staff person without
the need to seek City Council approval for small fee adjustments. A draft ordinance is being
prepared that would authorize the City Manager to increase fees that are routine increases as
needed. New fees, large increases, or fees deemed necessary by the City Manager to be
reviewed by the City Council would still come before the City Council for their approval.
November 16, 2009 Agenda Page 8
Recommended Action: Grant first reading approval to the ordinance that would
authorize the City Manager to increase fees as needed.
OLD BUSINESS
1. Consideration of a Resolution Initiating the Submission of a Public 9:55 p.m.
Question to Support Regional Actions to Attain Long-Term Pension
Sustainability
PRESENTED BY CITY MANAGER ROBERT KIELY (847-810-3673)
At the November 2, 2009 City Council meeting there was discussion on the possibility of
putting before the voters at the February 2, 2010 General Primary Election a public advisory
question regarding pension sustainability. The attached Resolution beginning on page 76
explains that without both immediate and long-term legislative relief from escalating pension
costs, The City and many other Illinois communities will be faced with complex choices,
including budget cuts that reduce or eliminate vital services, compromise public safety service
levels, and defer critical infrastructure maintenance and repairs. The public advisory question
calls for the Illinois General Assembly to take immediate steps to implement meaningful
pension reform and not place an unreasonable burden on local taxpayers. If approved, the
Resolution would then be certified with the County Clerk’s Office to be placed on the February
2, 2010 ballot.
Recommended Action: Approval of the Resolution to submit a public question before
the voters supporting regional actions on pension sustainability.
ADDITIONAL ITEMS FOR COUNCIL DISCUSSION
ADJOURNMENT 10:15 p.m.
Office of the City Manager
November 12, 2009
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.