Administration Packet 2016 06-15-16
AGENDA
ADMINISTRATION COMMITTEE MEETING
Wednesday, June 15, 2016
6:00 p.m.
City Hall Conference Room
800 Game Farm Road, Yorkville, IL
Citizen Comments:
Minutes for Correction/Approval: May 18, 2016
New Business:
1. ADM 2016-36 Monthly Budget Report for May 2016
2. ADM 2016-37 Monthly Treasurer’s Report for May 2016
3. ADM 2016-38 Cash Statement for April 2016
4. ADM 2016-39 Bills for Payment
5. ADM 2016-40 Monthly Website Report for May 2016
6. ADM 2016-41 Prevailing Wage Ordinance
7. ADM 2016-42 Clerk and Treasurer Referendum
8. ADM 2016-43 Home Rule Referendum
Old Business:
1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement
Additional Business:
2016/2017 City Council Goals - Administration Committee
Goal Priority Staff
“Municipal Building Needs and Planning” 3 Bart Olson & Rob Fredrickson
“Capital Improvement Plan” 4 Bart Olson & Rob Fredrickson
“Vehicle Replacement” 5 Bart Olson & Rob Fredrickson
“Modernize City Code” 8 Bart Olson & Lisa Pickering
“Staffing” 10 Bart Olson & Rob Fredrickson
“YBSD Consolidation” 11 Bart Olson
“Automation and Technology” 12 Bart Olson & Lisa Pickering
“Strategic Planning” 13 Bart Olson
“Flat Property Taxes” 13 Bart Olson & Rob Fredrickson
“Decrease Property Taxes” 17 Bart Olson & Rob Fredrickson
“Employee Salary Survey” 17 Bart Olson
“Committee Restructure” 20 Bart Olson
“Public Relations and Outreach” 21 Bart Olson
“Consolidation and Shared Services” 22 Bart Olson
“AACVB and Marketing” 24 Bart Olson
United City of Yorkville
800 Game Farm Road
Yorkville, Illinois 60560
Telephone: 630-553-4350
www.yorkville.il.us
UNITED CITY OF YORKVILLE
WORKSHEET
ADMINISTRATION COMMITTEE
Wednesday, June 15, 2016
6:00 PM
City Hall Conference Room
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CITIZEN COMMENTS:
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MINUTES FOR CORRECTION/APPROVAL:
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1. May 18, 2016
□ Approved __________
□ As presented
□ With corrections
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NEW BUSINESS:
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1. ADM 2016-36 Monthly Budget Report for May 2016
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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2. ADM 2016-37 Monthly Treasurer’s Report for May 2016
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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3. ADM 2016-38 Cash Statement for April 2016
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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4. ADM 2016-39 Bills for Payment
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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5. ADM 2016-40 Monthly Website Report for May 2016
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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6. ADM 2016-41 Prevailing Wage Ordinance
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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7. ADM 2016-42 Clerk and Treasurer Referendum
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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8. ADM 2016-43 Home Rule Referendum
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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OLD BUSINESS:
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1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement
□ Moved forward to CC __________ consent agenda? Y N
□ Approved by Committee __________
□ Bring back to Committee __________
□ Informational Item
□ Notes ___________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
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ADDITIONAL BUSINESS:
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Have a question or comment about this agenda item?
Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php
Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
Minutes
Tracking Number
Minutes of the Administration Committee – May 18, 2016
Administration Committee – June 15, 2016
Majority
Committee Approval
Minute Taker
Name Department
Page 1 of 2
DRAFT
UNITED CITY OF YORKVILLE
ADMINISTRATION COMMITTEE MEETING
Wednesday, May 18, 2016 6:00pm
City Hall Conference Room
Committee Members In Attendance:
Chairman Jackie Milschewski Alderman Joel Frieders
Alderman Seaver Tarulis
Absent: Alderman Diane Teeling
Other City Officials In Attendance:
City Administrator Bart Olson Alderman Chris Funkhouser
Finance Director Rob Fredrickson Administrative Intern Nicole Kathman
Guests: None
The meeting was called to order at 6:00pm by Chairman Jackie Milschewski.
Citizen Comments: None
Minutes for Correction/Approval: April 20, 2016
The minutes were approved as presented.
New Business:
1. ADM 2016-29 Monthly Budget Report for April 2016
Mr. Olson said the report includes all 12 months, but additional bills will be received and
final numbers are expected by the end of July. The auditors will be coming the first part
of August. Alderman Frieders questioned that the budget was set at $14.2 million but,
came in at $14.5 million. Some revenue will be journaled back to the appropriate month.
Mr. Frieders also questioned some charges in the check register for meeting minutes
(some being small) and also annual fees. Mr. Fredrickson commented that he has a list of
recurring charges and includes comments in the spreadsheet cells. No further discussion.
2. ADM 2016-30 Monthly Treasurer's Report for April 2016
Mr. Fredrickson reported the following:
$14,258,052 Projected Beginning Fund Balance
$33,158,894 YTD Revenues
$28,947,461 YTD Expenses
$18,469,484 Projected Ending Fund Balance
No further action.
Page 2 of 2
3. ADM 2016-31 Cash Statement for March 2016
This is information only, no further action was taken.
4. ADM 2016-32 Bills for Payment
This report is for information and moves forward to the Council agenda.
5. ADM 2016-33 Monthly Website Report for April 2016
Ms. Kathman said there were several inquiries for the e-recycle program and many
downloads related to housing permits. No further action.
6. ADM 2016-34 EEI Hourly Rates for FY 17
This is an update to the hourly rates for the EEI contract. The increases varied, however,
Alderman Funkhouser commented that the average increase is about 3%. This moves
forward to the Council consent agenda for approval.
7. ADM 2016-35 Required Reporting to Municipality by Yorkville Pension Board
Mr. Fredrickson said this is an annual report and summarizes the actuarial evaluation.
Reports are done by an actuary hired by the City and also by the Department of Insurance
and described in a memo he wrote. Both results show the pension funding is at 41%. No
action is required and the report is for information. Updated numbers will be available
this fall for the tax levy discussion. Alderman Frieders requested more basic
explanations for future reports and Mr. Olson will prepare a Power Point report with this
information. This moves forward to the City Council for information.
Old Business:
1. ADM 2014-89 Aurora Area Convention and Visitors Bureau (AACVB) Agreement
Proposals were received, including one from SMG which provided figures for separate
and for joint studies for Oswego and Yorkville. Mr. Olson would like to move forward
with a study by SMG and report back to the committee next month. Heritage Corridor
has also provided the framework for an agreement. Yorkville would have buying power
with them and also be able to use their creative department. Alderman Funkhouser and
Mr. Olson have spoken with Aurora officials and an offer is expected from them as well.
With these three options, Mr. Olson said a decision could be reached before the October
deadline.
Additional Business: None
There was no further business and the meeting adjourned at 6:18pm.
Respectfully transcribed by
Marlys Young, Minute Taker
Have a question or comment about this agenda item?
Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php
Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #1
Tracking Number
ADM 2016-36
Monthly Budget Reports for May 2016
Administration Committee – June 15, 2016
Informational
None
May budget reports and income statements
Rob Fredrickson Finance
Name Department
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
GENERAL FUND REVENUES
Taxes
01-000-40-00-4000PROPERTY TAXES 215,537 215,537 2,219,203 9.71%
01-000-40-00-4010 PROPERTY TAXES-POLICE PENSION 79,819 79,819 825,413 9.67%
01-000-40-00-4030MUNICIPAL SALES TAX187,072 187,072 2,800,920 6.68%
01-000-40-00-4035NON-HOME RULE SALES TAX136,263 136,263 2,157,300 6.32%
01-000-40-00-4040ELECTRIC UTILITY TAX- - 625,000 0.00%
01-000-40-00-4041NATURAL GAS UTILITY TAX- - 265,000 0.00%
01-000-40-00-4043EXCISE TAX30,202 30,202 390,000 7.74%
01-000-40-00-4044TELEPHONE UTILITY TAX695 695 8,000 8.69%
01-000-40-00-4045CABLE FRANCHISE FEES55,419 55,419 270,000 20.53%
01-000-40-00-4050HOTEL TAX6,432 6,432 76,000 8.46%
01-000-40-00-4055VIDEO GAMING TAX8,326 8,326 65,000 12.81%
01-000-40-00-4060AMUSEMENT TAX4,372 4,372 180,000 2.43%
01-000-40-00-4065ADMISSIONS TAX- - 120,000 0.00%
01-000-40-00-4070 BDDTAX -KENDALLMARKETPLACE 22016 22016 357000 617%
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
01-000-40-00-4070 BDD TAX - KENDALL MARKETPLACE 22,016 22,016 357,000 6.17%
01-000-40-00-4071BDD TAX - DOWNTOWN 6 6 4,000 0.16%
01-000-40-00-4072BDD TAX - COUNTRYSIDE 715 715 11,000 6.50%
01-000-40-00-4075AUTO RENTAL TAX 920 920 11,000 8.36%
Intergovernmental
01-000-41-00-4100STATE INCOME TAX 105,827 105,827 1,725,942 6.13%
01-000-41-00-4105LOCAL USE TAX 29,082 29,082 397,644 7.31%
01-000-41-00-4110ROAD & BRIDGE TAX 15,979 15,979 150,000 10.65%
01-000-41-00-4120PERSONAL PROPERTY TAX 2,663 2,663 17,000 15.66%
01-000-41-00-4160FEDERAL GRANTS 1,796 1,796 10,000 17.96%
01-000-41-00-4168 STATE GRANT - TRF SIGNAL MAINT - - 12,000 0.00%
01-000-41-00-4170STATE GRANTS- - - 0.00%
01-000-41-00-4182MISC INTERGOVERNMENTAL- - 1,000 0.00%
Licenses & Permits
01-000-42-00-4200LIQUOR LICENSE2,414 2,414 45,000 5.36%
01-000-42-00-4205OTHER LICENSES & PERMITS619 619 3,000 20.63%
01-000-42-00-4210BUILDING PERMITS36,618 36,618 130,000 28.17%
Fines & Forfeits
01-000-43-00-4310CIRCUIT COURT FINES2,901 2,901 45,000 6.45%
01-000-43-00-4320 ADMINISTRATIVE ADJUDICATION 2,500 2,500 30,000 8.33%
01-000-43-00-4323OFFENDER REGISTRATION FEES120 120 225 53.33%
01-000-43-00-4325POLICE TOWS10,806 10,806 55,000 19.65%
Charges for Service
01-000-44-00-4400GARBAGE SURCHARGE 1,020 1,020 1,251,675 0.08%
01-000-44-00-4405COLLECTION FEE - YBSD 13,874 13,874 150,000 9.25%
1
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
01-000-44-00-4407LATE PENALTIES - GARBAGE 19 19 21,000 0.09%
01-000-44-00-4474POLICE SPECIAL DETAIL 800 800 500 160.00%
Investment Earnings
01-000-45-00-4500INVESTMENT EARNINGS 1,134 1,134 5,000 22.69%
Reimbursements
01-000-46-00-4601REIMB - LEGAL EXPENSES - - - 0.00%
01-000-46-00-4604REIMB - ENGINEERING EXPENSES - - 25,000 0.00%
01-000-46-00-4680REIMB - LIABILITY INSURANCE - - 5,000 0.00%
01-000-46-00-4685REIMB - CABLE CONSORTIUM - - 20,000 0.00%
01-000-46-00-4690REIMB - MISCELLANEOUS 7,278 7,278 5,000 145.57%
Miscellaneous
01-000-48-00-4820RENTAL INCOME 605 605 7,000 8.64%
01-000-48-00-4845 DONATIONS - - 2,000 0.00%
01-000-48-00-4850MISCELLANEOUS INCOME 1,125 1,125 15,000 7.50%
Other Financing Uses
01-000-49-00-4916 TRANSFER FROM CW MUNICIPAL BLDG - - 3,000 0.00%
TOTAL REVENUES: GENERAL FUND984,975 984,975 14,516,822 6.79%TOTAL REVENUES: GENERAL FUND 984,975 984,975 14,516,822 6.79%
ADMINISTRATION EXPENDITURES
Salaries & Wages
01-110-50-00-5001SALARIES - MAYOR 825 825 11,000 7.50%
01-110-50-00-5002SALARIES - LIQUOR COMM 83 83 1,000 8.33%
01-110-50-00-5003SALARIES - CITY CLERK 583 583 11,000 5.30%
01-110-50-00-5004SALARIES - CITY TREASURER 83 83 6,500 1.28%
01-110-50-00-5005SALARIES - ALDERMAN 4,000 4,000 52,000 7.69%
01-110-50-00-5010SALARIES - ADMINISTRATION 27,526 27,526 336,039 8.19%
01-110-50-00-5015PART-TIME SALARIES 113 113 7,800 1.44%
01-110-50-00-5020OVERTIME 26 26 500 5.22%
Benefits
01-110-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,946 2,946 37,405 7.88%
01-110-52-00-5214FICA CONTRIBUTION2,368 2,368 28,931 8.18%
01-110-52-00-5216GROUP HEALTH INSURANCE13,551 13,551 91,653 14.79%
01-110-52-00-5222GROUP LIFE INSURANCE39 39 445 8.70%
01-110-52-00-5223GROUP DENTAL INSURANCE440 440 6,178 7.13%
01-110-52-00-5224VISION INSURANCE60 60 721 8.33%
Contractual Services
01-110-54-00-5410TUITION REIMBURSEMENT- - 15,000 0.00%
01-110-54-00-5412TRAINING & CONFERENCES1,935 1,935 12,000 16.13%
01-110-54-00-5415TRAVEL & LODGING836 836 9,000 9.29%
01-110-54-00-5426PUBLISHING & ADVERTISING - - 1,000 0.00%
01-110-54-00-5430PRINTING & DUPLICATION - - 5,500 0.00%
2
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
01-110-54-00-5440TELECOMMUNICATIONS - - 16,000 0.00%
01-110-54-00-5448FILING FEES - - 500 0.00%
01-110-54-00-5451CODIFICATION - - 5,000 0.00%
01-110-54-00-5452POSTAGE & SHIPPING 21 21 4,000 0.53%
01-110-54-00-5460DUES & SUBSCRIPTIONS 8,394 8,394 17,000 49.37%
01-110-54-00-5462PROFESSIONAL SERVICES - - 29,600 0.00%
01-110-54-00-5473KENDALL AREA TRANSIT - - 25,000 0.00%
01-110-54-00-5480UTILITIES - - 24,421 0.00%
01-110-54-00-5485RENTAL & LEASE PURCHASE 175 175 2,400 7.30%
01-110-54-00-5488OFFICE CLEANING - - 17,500 0.00%
Supplies
01-110-56-00-5610OFFICE SUPPLIES 174 174 10,000 1.74%
01-110-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 850 0.00%
TOTAL EXPENDITURES: ADMINISTRATION64,180 64,180 785,943 8.17%
FINANCE EXPENDITURES
Salaries & Wages
01-120-50-00-5010SALARIES & WAGES 16,948 16,948 233,718 7.25%
Benefits
01-120-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,834 1,834 25,242 7.26%
01-120-52-00-5214FICA CONTRIBUTION1,289 1,289 17,694 7.28%
01-120-52-00-5216GROUP HEALTH INSURANCE3,972 3,972 34,003 11.68%
01-120-52-00-5222GROUP LIFE INSURANCE28 28 334 8.34%
01-120-52-00-5223DENTAL INSURANCE471 471 6,031 7.81%
01-120-52-00-5224VISION INSURANCE55 55 657 8.33%
Contractual Services
01-120-54-00-5412TRAINING & CONFERENCES370 370 3,000 12.33%
01-120-54-00-5414AUDITING SERVICES- - 37,400 0.00%
01-120-54-00-5415TRAVEL & LODGING- - 1,500 0.00%
01-120-54-00-5430PRINTING & DUPLICATING- - 5,000 0.00%
01-120-54-00-5440TELECOMMUNICATIONS- - 1,200 0.00%
01-120-54-00-5452POSTAGE & SHIPPING84 84 1,300 6.48%
01-120-54-00-5460DUES & SUBSCRIPTIONS- - 800 0.00%
01-120-54-00-5462PROFESSIONAL SERVICES942 942 40,000 2.36%
01-120-54-00-5485RENTAL & LEASE PURCHASE215 215 2,500 8.60%
Supplies
01-120-56-00-5610OFFICE SUPPLIES- - 2,700 0.00%
01-120-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 750 0.00%
TOTALEXPENDITURESFINANCE 26208 26208 413829 633%TOTAL EXPENDITURES: FINANCE 26,208 26,208 413,829 6.33%
POLICE EXPENDITURES
3
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
Salaries & Wages
01-210-50-00-5008SALARIES - POLICE OFFICERS 123,232 123,232 1,730,357 7.12%
01-210-50-00-5011 SALARIES - POLICE CHIEF & DEPUTIES 26,101 26,101 358,109 7.29%
01-210-50-00-5012SALARIES - SERGEANTS43,322 43,322 475,680 9.11%
01-210-50-00-5013SALARIES - POLICE CLERKS10,242 10,242 141,395 7.24%
01-210-50-00-5014SALARIES - CROSSING GUARD2,489 2,489 20,000 12.45%
01-210-50-00-5015PART-TIME SALARIES3,574 3,574 70,000 5.11%
01-210-50-00-5020OVERTIME3,742 3,742 111,000 3.37%
Benefits
01-210-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,089 1,089 15,271 7.13%
01-210-52-00-5213EMPLOYER CONTRI - POL PEN79,819 79,819 825,413 9.67%
01-210-52-00-5214FICA CONTRIBUTION15,649 15,649 216,838 7.22%
01-210-52-00-5216GROUP HEALTH INSURANCE105,271 105,271 709,489 14.84%
01-210-52-00-5222GROUP LIFE INSURANCE275 275 3,541 7.75%
01-210-52-00-5223DENTAL INSURANCE4,118 4,118 56,584 7.28%
01-210-52-00-5224VISION INSURANCE492 492 6,279 7.84%
Contractual Services
01-210-54-00-5410TUITION REIMBURSEMENT - - 31,096 0.00%
01-210-54-00-5411POLICE COMMISSION - - 4,000 0.00%
01-210-54-00-5412TRAINING & CONFERENCES 1,130 1,130 18,000 6.28%
01-210-54-00-5415TRAVEL & LODGING 50 50 10,000 0.50%
01-210-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 4,469 4,469 53,633 8.33%
01-210-54-00-5426PUBLISHING & ADVERTISING- - 200 0.00%
01-210-54-00-5430PRINTING & DUPLICATING- - 4,500 0.00%
01-210-54-00-5440TELECOMMUNICATIONS- - 36,500 0.00%
01-210-54-00-5452POSTAGE & SHIPPING103 103 1,600 6.43%
01-210-54-00-5460DUES & SUBSCRIPTIONS80 80 1,350 5.93%
01-210-54-00-5462PROFESSIONAL SERVICES13,278 13,278 35,000 37.94%
01-210-54-00-5466LEGAL SERVICES- - 5,000 0.00%
01-210-54-00-5467ADJUDICATION SERVICES- - 20,000 0.00%
01-210-54-00-5469NEW WORLD LIVE SCAN- - 17,500 0.00%
01-210-54-00-5472KENDALL CO. JUVE PROBATION- - 4,000 0.00%
01-210-54-00-5484MDT - ALERTS FEE- - 7,000 0.00%
01-210-54-00-5485RENTAL & LEASE PURCHASE367 367 7,000 5.24%
01-210-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 55,000 0.00%
Supplies
01-210-56-00-5600WEARING APPAREL- - 20,000 0.00%
01-210-56-00-5610OFFICE SUPPLIES- - 4,500 0.00%0121056005610 OFFICE SUPPLIES 4,500 0.00%
01-210-56-00-5620OPERATING SUPPLIES - - 65,000 0.00%
4
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
01-210-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE 2,086 2,086 12,000 17.38%
01-210-56-00-5640REPAIR & MAINTENANCE- - 6,500 0.00%
01-210-56-00-5650COMMUNITY SERVICES- - 3,000 0.00%
01-210-56-00-5690BALISTIC VESTS- - 4,200 0.00%
01-210-56-00-5695GASOLINE- - 80,250 0.00%
01-210-56-00-5696AMMUNITION- - 8,000 0.00%
TOTAL EXPENDITURES: POLICE440,976 440,976 5,254,785 8.39%
COMMUNITY DEVELOPMENT EXPENDITURES
Salaries & Wages
01-220-50-00-5010SALARIES & WAGES28,208 28,208 333,980 8.45%
01-220-50-00-5015PART-TIME SALARIES2,448 2,448 48,000 5.10%
Benefits
01-220-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,999 2,999 36,070 8.31%
01-220-52-00-5214FICA CONTRIBUTION2,247 2,247 28,597 7.86%
01-220-52-00-5216GROUP HEALTH INSURANCE14,957 14,957 90,833 16.47%
01-220-52-00-5222GROUP LIFE INSURANCE 37 37 445 8.34%
01-220-52-00-5223DENTAL INSURANCE 513 513 6,570 7.81%
01-220-52-00-5224VISION INSURANCE 61 61 732 8.33%
Contractual Services
01-220-54-00-5412TRAINING & CONFERENCES - - 6,500 0.00%
01-220-54-00-5415TRAVEL & LODGING - - 4,000 0.00%
01-220-54-00-5426PUBLISHING & ADVERTISING - - 1,000 0.00%
01-220-54-00-5430PRINTING & DUPLICATING - - 2,500 0.00%
01-220-54-00-5440TELECOMMUNICATIONS - - 3,000 0.00%
01-220-54-00-5452POSTAGE & SHIPPING 25 25 1,000 2.47%
01-220-54-00-5459INSPECTIONS - - 5,000 0.00%
01-220-54-00-5460DUES & SUBSCRIPTIONS 575 575 2,000 28.75%
01-220-54-00-5462PROFESSIONAL SERVICES - - 41,000 0.00%
01-220-54-00-5466LEGAL SERVICES - - 2,500 0.00%
01-220-54-00-5485RENTAL & LEASE PURCHASE 261 261 3,000 8.70%
01-220-54-00-5486ECONOMIC DEVELOPMENT - - 113,100 0.00%
Supplies
01-220-56-00-5610OFFICE SUPPLIES - - 1,500 0.00%
01-220-56-00-5620OPERATING SUPPLIES - - 3,000 0.00%
01-220-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 3,500 0.00%
01-220-56-00-5645BOOKS & PUBLICATIONS- - 500 0.00%
01-220-56-00-5695GASOLINE- - 2,675 0.00%
TOTAL EXPENDITURES: COMMUNITY DEVELP 52,331 52,331 741,002 7.06%
5
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
PUBLIC WORKS - STREET OPERATIONS EXPENDITURES
Salaries & Wages
01-410-50-00-5010SALARIES & WAGES 25,372 25,372 343,875 7.38%
01-410-50-00-5015PART-TIME SALARIES 561 561 8,100 6.93%
01-410-50-00-5020OVERTIME - - 15,000 0.00%
Benefits
01-410-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,697 2,697 38,759 6.96%
01-410-52-00-5214FICA CONTRIBUTION1,903 1,903 27,245 6.98%
01-410-52-00-5216GROUP HEALTH INSURANCE20,614 20,614 124,755 16.52%
01-410-52-00-5222GROUP LIFE INSURANCE72 72 594 12.05%
01-410-52-00-5223DENTAL INSURANCE751 751 9,611 7.81%
01-410-52-00-5224VISION INSURNCE89 89 1,067 8.33%
Contractual Services
01-410-54-00-5412TRAINING & CONFERENCES- - 3,000 0.00%
01-410-54-00-5415TRAVEL & LODGING10 10 2,000 0.51%
01-410-54-00-5422 VEHICLE & EQUIPMENT CHARGEBACK 3,750 3,750 45,000 8.33%
01-410-54-00-5435TRAFFIC SIGNAL MAINTENANCE - - 25,000 0.00%
01-410-54-00-5440TELECOMMUNICATIONS - - 3,000 0.00%
01-410-54-00-5455MOSQUITO CONTROL - - 7,352 0.00%
01-410-54-00-5458TREE & STUMP REMOVAL - - 20,000 0.00%
01-410-54-00-5462PROFESSIONAL SERVICES - - 3,500 0.00%
01-410-54-00-5482STREET LIGHTING - - 4,750 0.00%
01-410-54-00-5485RENTAL & LEASE PURCHASE 35 35 1,100 3.21%
01-410-54-00-5490 VEHICLE MAINTENANCE SERVICES - - 50,000 0.00%
Supplies
01-410-56-00-5600WEARING APPAREL- - 4,631 0.00%
01-410-56-00-5620OPERATING SUPPLIES- - 11,025 0.00%
01-410-56-00-5626HANGING BASKETS- - 2,000 0.00%
01-410-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - 27,500 0.00%
01-410-56-00-5630SMALL TOOLS & EQUIPMENT- - 2,000 0.00%
01-410-56-00-5640REPAIR & MAINTENANCE7 7 20,000 0.04%
01-410-56-00-5695GASOLINE- - 25,680 0.00%
TOTAL EXP: PUBLIC WORKS - STREET OPS55,861 55,861 826,544 6.76%
PW - HEALTH & SANITATION EXPENDITURES
Contractual Services
01-540-54-00-5441GARBAGE SRVCS - SR SUBSIDY- - 36,000 0.00%
01-540-54-00-5442GARBAGE SERVICES- - 1,251,675 0.00%
6
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
01-540-54-00-5443LEAF PICKUP - - 6,000 0.00%
TOTAL EXPENDITURES: HEALTH & SANITATION - - 1,293,675 0.00%
ADMINISTRATIVE SERVICES EXPENDITURES
Salaries & Wages
01-640-50-00-5092POLICE SPECIAL DETAIL WAGES 800 800 500 160.00%
Benefits
01-640-52-00-5230UNEMPLOYMENT INSURANCE 2,522 2,522 20,000 12.61%
01-640-52-00-5231LIABILITY INSURANCE 63,511 63,511 293,958 21.61%
01-640-52-00-5240RETIREES - GROUP HEALTH INS 9,736 9,736 35,725 27.25%
01-640-52-00-5241RETIREES - DENTAL INSURANCE 46 46 539 8.55%
01-640-52-00-5242RETIREES - VISION INSURANCE 6 6 75 8.28%
01-640-54-00-5418PURCHASING SERVICES - - 50,000 0.00%
Contractual Services
01-640-54-00-5428UTILITY TAX REBATE - - 14,375 0.00%
01-640-54-00-5439AMUSEMENT TAX REBATE - - 55,000 0.00%
01-640-54-00-5449KENCOM - - 75,000 0.00%0164054005449 KENCOM 75,000 0.00%
01-640-54-00-5450INFORMATION TECH SRVCS- - 80,000 0.00%
01-640-54-00-5456CORPORATE COUNSEL- - 127,339 0.00%
01-640-54-00-5461LITIGATION COUNSEL- - 120,000 0.00%
01-640-54-00-5463SPECIAL COUNSEL- - 25,000 0.00%
01-640-54-00-5465ENGINEERING SERVICES- - 390,000 0.00%
01-640-54-00-5475CABLE CONSORTIUM FEE- - 85,000 0.00%
01-640-54-00-5481HOTEL TAX REBATES- - 68,400 0.00%
01-640-54-00-5491CITY PROPERTY TAX REBATE- - 1,500 0.00%
01-640-54-00-5492SALES TAX REBATES- - 913,949 0.00%
01-640-54-00-5493BUSINESS DISTRICT REBATES22,737 22,737 372,000 6.11%
01-640-54-00-5494ADMISSIONS TAX REBATE- - 120,000 0.00%
01-640-54-00-5499BAD DEBT- - 2,500 0.00%
Supplies
01-640-56-00-5625REIMBURSEABLE REPAIRS- - 5,000 0.00%
Other Financing Uses
01-640-99-00-9915TRANSFER TO MOTOR FUEL TAX25,023 25,023 25,023 0.00%
01-640-99-00-9916 TRANSFER TO CW BLDG & GROUNDS 4,125 4,125 49,500 8.33%
01-640-99-00-9942TRANSFER TO DEBT SERVICE22,348 22,348 268,178 8.33%
01-640-99-00-9952TRANSFER TO SEWER94,504 94,504 1,134,052 8.33%
01-640-99-00-9979 TRANSFER TO PARK & RECREATION 93,220 93,220 1,118,638 8.33%
01-640-99-00-9982TRANSFER TO LIBRARY OPS5,276 5,276 36,068 14.63%
7
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
TOTAL EXPENDITURES: ADMIN SERVICES 343,854 343,854 5,487,319 6.27%
TOTAL FUND REVENUES 984,975 984,975 14,516,822 6.79%
TOTAL FUND EXPENDITURES 983,409 983,409 14,803,097 6.64%
FUND SURPLUS (DEFICIT)1,566 1,566 (286,275)
FOX HILL SSA REVENUES
11-000-40-00-4000PROPERTY TAXES 847 847 7,073 11.98%
11-000-45-00-4500INVESTMENT EARNINGS - - - 0.00%
TOTAL REVENUES: FOX HILL SSA 847 847 7,073 11.98%
FOX HILL SSA EXPENDITURES
11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 4,833 0.00%
TOTAL FUND REVENUES847 847 7,073 11.98%
TOTAL FUND EXPENDITURES- - 4,833 0.00%
FUND SURPLUS (DEFICIT)847 847 2,240
SUNFLOWER SSA REVENUES
12-000-40-00-4000PROPERTY TAXES 1,807 1,807 20,392 8.86%
12-000-45-00-4500INVESTMENT EARNINGS - - - 0.00%
TOTAL REVENUES: SUNFLOWER SSA 1,807 1,807 20,392 8.86%
SUNFLOWER SSA EXPENDITURES
12-112-54-00-5416POND MAINTENANCE - - 6,000 0.00%
12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 11,534 0.00%
TOTAL FUND REVENUES1,807 1,807 20,392 8.86%
TOTAL FUND EXPENDITURES- - 17,534 0.00%
FUND SURPLUS (DEFICIT)1,807 1,807 2,858
MOTOR FUEL TAX REVENUES
15-000-41-00-4112MOTOR FUEL TAX38,509 38,509 438,254 8.79%
15-000-41-00-4113MFT HIGH GROWTH- - 41,000 0.00%
15-000-41-00-4168 STATE GRANT - TRAFFIC SIGNAL MAINT - - 8,000 0.00%
15-000-45-00-4500INVESTMENT EARNINGS179 179 300 59.75%
15-000-49-00-4901TRANSFER FROM GENERAL25,023 25,023 25,023 100.00%
TOTAL REVENUES: MOTOR FUEL TAX 63,712 63,712 512,577 12.43%
8
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
MOTOR FUEL TAX EXPENDITURES
Contractual Services
15-155-54-00-5438SALT STORAGE - - 7,500 0.00%
15-155-54-00-5482STREET LIGHTING - - 116,293 0.00%
Supplies
15-155-56-00-5618SALT - - 140,000 0.00%
15-155-56-00-5619SIGNS - - 15,000 0.00%
15-155-56-00-5633COLD PATCH - - 19,000 0.00%
15-155-56-00-5634HOT PATCH - - 19,000 0.00%
Capital Outlay
15-155-60-00-6004BASELINE ROAD BRIDGE REPAIRS - - 50,000 0.00%
15-155-60-00-6025 ROADS TO BETTER ROADS PROGRAM - - 300,000 0.00%
15-155-60-00-6079ROUTE 47 EXPANSION12,298 12,298 73,787 16.67%
TOTAL FUND REVENUES63,712 63,712 512,577 12.43%
TOTAL FUND EXPENDITURES12,298 12,298 740,580 1.66%
FUND SURPLUS (DEFICIT)51,414 51,414 (228,003) FUND SURPLUS (DEFICIT)51,414 51,414 (228,003)
CITY-WIDE CAPITAL REVENUES
Intergovernmental
23-000-41-00-4161 FEDERAL GRANT - ITEP DOWNTOWN - - 4,000 0.00%
23-000-41-00-4178 FEDERAL GRANT - ITEP KENNEDY RD TRAIL - - 114,160 0.00%
23-000-41-00-4188 STATE GRANT-EDP WRIGLEY (RTE 47)52,076 52,076 655,062 7.95%
Licenses & Permits
23-000-42-00-4214DEVELOPMENT FEES- - 6,000 0.00%
23-000-42-00-4216BUILD PROGRAM PERMIT- - - 0.00%
23-000-42-00-4218 DEVELOPMENT FEES - MUNICIPAL BLDG 150 150 3,000 5.00%
23-000-42-00-4222ROAD CONTRIBUTION FEE8,000 8,000 15,000 53.33%
Charges for Service
23-000-44-00-4440ROAD INFRASTRUCTURE FEE 634 634 681,600 0.09%
Investment Earnings
23-000-45-00-4500INVESTMENT EARNINGS 170 170 600 28.37%
Reimbursements
23-000-46-00-4660REIMB - PUSH FOR THE PATH - - 294,740 0.00%
23-000-46-00-4690REIMB - MISCELLANEOUS 2,200 2,200 - 0.00%
Other Financing Sources
23-000-49-00-4916 TRANSFER FROM GENERAL-CW B&G 4,125 4,125 49,500 8.33%
TOTAL REVENUES: CITY-WIDE CAPITAL 67,355 67,355 1,823,662 3.69%
CW MUNICIPAL BUILDING EXPENDITURES
23-216-54-00-5405BUILD PROGRAM - - - 0.00%
23-216-54-00-5446 PROPERTY & BLDG MAINT SERVICES - - 34,500 0.00%
9
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
23-216-56-00-5656 PROPERTY & BLDG MAINT SUPPLIES 2,076 2,076 15,000 13.84%
23-216-99-00-9901TRANSFER TO GENERAL- - 3,000 0.00%
CITY-WIDE CAPITAL EXPENDITURES
Contractual Services
23-230-54-00-5405BUILD PROGRAM- - - 0.00%
23-230-54-00-5465ENGINEERING SERVICES- - 25,000 0.00%
23-230-54-00-5498PAYING AGENT FEES- - 525 0.00%
23-230-54-00-5499BAD DEBT- - 1,200 0.00%
Capital Outlay
23-230-60-00-6009WRIGLEY (RTE 47) EXPANSION- - 655,062 0.00%
23-230-60-00-6018 GREENBRIAR POND NATURALIZATION - - 4,000 0.00%
23-230-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - 950,000 0.00%
23-230-60-00-6041SIDEWALK CONSTRUCTION- - 12,500 0.00%
23-230-60-00-6048 DOWNTOWN STREETSCAPE IMPROVEMENT - - 5,000 0.00%
23-230-60-00-6059 US RT34(IL47/ORCHARD RD)PROJECT - - 92,846 0.00%
23-230-60-00-6073GAME FARM ROAD PROJECT - - 415,000 0.00%
23-230-60-00-6082 COUNTRYSIDE PKY IMPROVEMENTS - - 770,000 0.00%
23-230-60-00-6094ITEP KENNEDY RD BIKE TRAIL- - 408,900 0.00%
2014A Bond
23-230-78-00-8000PRINCIPAL PAYMENT - - 185,000 0.00%
23-230-78-00-8050INTEREST PAYMENT 72,069 72,069 144,138 50.00%
Kendall County Loan - River Road Bridge
23-230-97-00-8000PRINCIPAL PAYMENT - - 75,000 0.00%
TOTAL FUND REVENUES 67,355 67,355 1,823,662 3.69%
TOTAL FUND EXPENDITURES 74,145 74,145 3,796,671 1.95%
FUND SURPLUS (DEFICIT)(6,789) (6,789) (1,973,009)
VEHICLE & EQUIPMENT REVENUE
Licenses & Permits
25-000-42-00-4215 DEVELOPMENT FEES - POLICE CAPITAL 2,100 2,100 7,000 30.00%
25-000-42-00-4216BUILD PROGRAM PERMITS340 340 - 0.00%
25-000-42-00-4218ENGINEERING CAPITAL FEE500 500 3,000 16.67%
25-000-42-00-4219 DEVELOPMENT FEES - PW CAPITAL 4,960 4,960 15,000 33.07%
25-000-42-00-4220 DEVELOPMENT FEES - PARK CAPITAL 250 250 1,000 25.00%
Fines & Forfeits
25-000-43-00-4315DUI FINES1,146 1,146 7,000 16.38%
25-000-43-00-4316ELECTRONIC CITATION FEES36 36 700 5.14%
25-000-43-00-4340SEIZED VEHICLE PROCEEDS - - 2,500 0.00%
10
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
Charges for Service
25-000-44-00-4418MOWING INCOME - - 3,000 0.00%
25-000-44-00-4420POLICE CHARGEBACK 4,469 4,469 53,633 8.33%
25-000-44-00-4421PUBLIC WORKS CHARGEBACK 3,750 3,750 45,000 8.33%
Investment Earnings -
25-000-45-00-4522 INVESTMENT EARNINGS - PARK CAPITAL 1 1 50 2.16%
Miscellaneous
25-000-48-00-4854MISC INCOME - PW CAPITAL- - 2,000 0.00%
25-000-49-00-4920 SALE OF CAPITAL ASSETS - POLICE CAPITAL - - 1,000 0.00%
TOTAL REVENUES: VEHICLE & EQUIPMENT17,553 17,553 140,883 12.46%
VEHICLE & EQUIPMENT EXPENDITURES
POLICE CAPITAL EXPENDITURES
Contractual Services
25-205-54-00-5405BUILD PROGRAM- - - 0.00%
25-205-54-00-5462PROFESSIONAL SERVICES- - 833 0.00%
25-205-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 16,000 0.00%
Capital Outlay
25-205-60-00-6070VEHICLES - - 55,000 0.00%
TOTAL EXPENDITURES: POLICE CAPITAL - - 71,833 0.00%
PUBLIC WORKS CAPITAL EXPENDITURES
Contractual Services
25-215-54-00-5405BUILD PROGRAM 340 340 - 0.00%
25-215-54-00-5448FILING FEES - - 1,750 0.00%
Supplies
25-215-56-00-5620OPERATING SUPPLIES - - 2,000 0.00%
Capital Outlay
25-215-60-00-6070VEHICLES - - 45,000 0.00%
185 Wolf Street Building
25-215-92-00-8000PRINCIPAL PAYMENT 3,383 3,383 41,430 8.17%
25-215-92-00-8050INTEREST PAYMENT 2,518 2,518 29,385 8.57%
TOTAL EXPENDITURES: PW CAPITAL 6,241 6,241 119,565 5.22%
PARK & RECREATION CAPITAL EXPENDITURES
Contractual Services
25-225-54-00-5405BUILD PROGRAM - - - 0.00%
11
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
185 Wolf Street Building
25-225-92-00-8000PRINCIPAL PAYMENT 106 106 1,298 8.17%
25-225-92-00-8050INTEREST PAYMENT 79 79 921 8.57%
TOTAL EXPENDITURES: PARK & REC CAPITAL 185 185 2,219 8.33%
TOTAL FUND REVENUES17,553 17,553 140,883 12.46%
TOTAL FUND EXPENDITURES6,426 6,426 193,617 3.32%
FUND SURPLUS (DEFICIT)11,127 11,127 (52,734)
DEBT SERVICE REVENUES
42-000-40-00-4000PROPERTY TAXES - 2014B BOND4,596 4,596 47,497 9.68%
42-000-42-00-4208 RECAPTURE FEES-WATER & SEWER 225 225 5,000 4.50%
42-000-42-00-4216BUILD PROGRAM PERMITS- - - 0.00%
42-000-45-00-4500INVESTMENT EARNINGS- - - 0.00%
42-000-49-00-4901TRANSFER FROM GENERAL22,348 22,348 268,178 8.33%
TOTAL REVENUES: DEBT SERVICE 27,169 27,169 320,675 8.47%TOTAL REVENUES: DEBT SERVICE 27,169 27,169 320,675 8.47%
DEBT SERVICE EXPENDITURES
42-420-54-00-5405BUILD PROGRAM- - - 0.00%
42-420-54-00-5498PAYING AGENT FEES- - 525 0.00%
2014B Refunding Bond
42-420-79-00-8000PRINCIPAL PAYMENT - - 270,000 0.00%
42-420-79-00-8050INTEREST PAYMENT - - 50,150 0.00%
TOTAL FUND REVENUES 27,169 27,169 320,675 8.47%
TOTAL FUND EXPENDITURES - - 320,675 0.00%
FUND SURPLUS (DEFICIT)27,169 27,169 -
WATER FUND REVENUES
Licenses & Permits
51-000-42-00-4216BUILD PROGRAM PERMIT 5,660 5,660 - 0.00%
Charges for Service
51-000-44-00-4424WATER SALES 5,152 5,152 2,783,000 0.19%
51-000-44-00-4425BULK WATER SALES - - 500 0.00%
51-000-44-00-4426LATE PENALTIES - WATER 156 156 90,000 0.17%
51-000-44-00-4430WATER METER SALES 4,350 4,350 35,000 12.43%
51-000-44-00-4440WATER INFRASTRUCTURE FEE 574 574 702,900 0.08%
51-000-44-00-4450WATER CONNECTION FEE 4,400 4,400 50,000 8.80%
InvestmentEarningsInvestment Earnings
51-000-45-00-4500INVESTMENT EARNINGS 857 857 1,000 85.73%
12
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
Miscellaneous
51-000-46-00-4690REIMB - MISCELLANEOUS 25,550 25,550 - 0.00%
51-000-48-00-4820RENTAL INCOME 4,825 4,825 57,433 8.40%
Other Financing Sources
51-000-49-00-4952TRANSFER FROM SEWER 6,256 6,256 75,075 8.33%
TOTAL REVENUES: WATER FUND 57,782 57,782 3,794,908 1.52%
WATER OPERATIONS EXPENSES
Salaries & Wages
51-510-50-00-5010SALARIES & WAGES 27,558 27,558 375,044 7.35%
51-510-50-00-5015PART-TIME SALARIES 594 594 29,800 1.99%
51-510-50-00-5020OVERTIME 495 495 12,000 4.13%
Benefits
51-510-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,982 2,982 41,801 7.13%
51-510-52-00-5214FICA CONTRIBUTION2,070 2,070 30,854 6.71%
51-510-52-00-5216GROUP HEALTH INSURANCE21,251 21,251 139,623 15.22%
51-510-52-00-5222GROUP LIFE INSURANCE59 59 705 8.34%
51-510-52-00-5223DENTAL INSURANCE 762 762 9,757 7.81%
51-510-52-00-5224VISION INSURANCE 94 94 1,131 8.33%
51-510-52-00-5230UNEMPLOYMENT INSURANCE 241 241 2,000 12.03%
51-510-52-00-5231LIABILITY INSURANCE 5,482 5,482 26,622 20.59%
Contractual Services
51-510-54-00-5405BUILD PROGRAM 5,660 5,660 - 0.00%
51-510-54-00-5412TRAINING & CONFERENCES - - 6,500 0.00%
51-510-54-00-5415TRAVEL & LODGING - - 1,600 0.00%
51-510-54-00-5426PUBLISHING & ADVERTISING - - 1,000 0.00%
51-510-54-00-5429WATER SAMPLES - - 14,000 0.00%
51-510-54-00-5430PRINTING & DUPLICATING - - 3,300 0.00%
51-510-54-00-5440TELECOMMUNICATIONS - - 24,500 0.00%
51-510-54-00-5445TREATMENT FACILITY SERVICES - - 112,000 0.00%
51-510-54-00-5448FILING FEES - - 6,500 0.00%
51-510-54-00-5452POSTAGE & SHIPPING 74 74 19,000 0.39%
51-510-54-00-5460DUES & SUBSCRIPTIONS - - 1,600 0.00%
51-510-54-00-5462PROFESSIONAL SERVICES 1,796 1,796 21,500 8.35%
51-510-54-00-5466LEGAL SERVICES - - 2,000 0.00%
51-510-54-00-5480UTILITIES - - 280,132 0.00%
51-510-54-00-5483JULIE SERVICES - - 5,000 0.00%
51-510-54-00-5485RENTAL & LEASE PURCHASE 35 35 1,000 3.53%
5151054005490 VEHICLEMAINTENANCESERVICES 15000 000%51-510-54-00-5490 VEHICLE MAINTENANCE SERVICES - - 15,000 0.00%
51-510-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 19,000 0.00%
13
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
51-510-54-00-5498PAYING AGENT FEES 589 589 2,295 25.64%
51-510-54-00-5499BAD DEBT - - 9,000 0.00%
Supplies
51-510-56-00-5600WEARING APPAREL - - 4,410 0.00%
51-510-56-00-5620OPERATING SUPPLIES - - 16,750 0.00%
51-510-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - 10,000 0.00%
51-510-56-00-5630SMALL TOOLS & EQUIPMENT- - 2,000 0.00%
51-510-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 2,000 0.00%
51-510-56-00-5638TREATMENT FACILITY SUPPLIES- - 173,250 0.00%
51-510-56-00-5640REPAIR & MAINTENANCE- - 15,000 0.00%
51-510-56-00-5664METERS & PARTS- - 46,000 0.00%
51-510-56-00-5665JULIE SUPPLIES124 124 1,500 8.26%
51-510-56-00-5695GASOLINE- - 26,750 0.00%
Capital Outlay
51-510-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - 250,000 0.00%
51-510-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - 22,124 0.00%
51-510-60-00-6060EQUIPMENT - - 5,000 0.00%
51-510-60-00-6066RTE 71 WATERMAIN RELOCATION - - 5,000 0.00%
51-510-60-00-6070VEHICLES - - 63,000 0.00%
51-510-60-00-6079ROUTE 47 EXPANSION 32,924 32,924 197,544 16.67%
51-510-60-00-6082 COUNTRYSIDE PKY IMPROVEMENTS 249,183 249,183 2,940,000 8.48%
2015A Bond
51-510-77-00-8000PRINCIPAL PAYMENT- - 73,540 0.00%
51-510-77-00-8050INTEREST PAYMENT 146,066 146,066 229,137 63.75%
2007A Bond
51-510-83-00-8000PRINCIPAL PAYMENT- - 15,000 0.00%
51-510-83-00-8050INTEREST PAYMENT - - 121,163 0.00%
2003 Debt Certificates
51-510-86-00-8000PRINCIPAL PAYMENT- - 100,000 0.00%
51-510-86-00-8050INTEREST PAYMENT - - 21,450 0.00%
2006A Refunding Debt Certificates
51-510-87-00-8000PRINCIPAL PAYMENT- - 460,000 0.00%
51-510-87-00-8050INTEREST PAYMENT - - 155,206 0.00%
IEPA Loan L17-156300
51-510-89-00-8000PRINCIPAL PAYMENT- - 96,923 0.00%
51-510-89-00-8050INTEREST PAYMENT - - 28,108 0.00%
14
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
2014C Refunding Bond
51-510-94-00-8000PRINCIPAL PAYMENT - - 120,000 0.00%
51-510-94-00-8050INTEREST PAYMENT - - 30,150 0.00%
TOTAL FUND REVENUES 57,782 57,782 3,794,908 1.52%
TOTAL FUND EXPENSES 498,039 498,039 6,445,269 7.73%
FUND SURPLUS (DEFICIT)(440,257) (440,257) (2,650,361)
SEWER FUND REVENUES
Licenses & Permits
52-000-42-00-4216BUILD PROGRAM PERMIT 4,000 4,000 - 0.00%
Charges for Service
52-000-44-00-4435SEWER MAINTENANCE FEES 701 701 837,942 0.08%
52-000-44-00-4440SEWER INFRASTRUCTURE FEE 321 321 340,000 0.09%
52-000-44-00-4455SW CONNECTION FEES - OPS 2,200 2,200 2,000 110.00%
52-000-44-00-4456SW CONNECTION FEES - CAPITAL 1,800 1,800 7,000 25.71%
5200044004462 LATEPENALTIESSEWER 21 21 13000 016%52-000-44-00-4462 LATE PENALTIES - SEWER 21 21 13,000 0.16%
52-000-44-00-4465RIVER CROSSING FEES 150 150 - 0.00%
Investment Earnings
52-000-45-00-4500INVESTMENT EARNINGS 144 144 1,000 14.41%
Miscellaneous
52-000-46-00-4670REIMB - I & I REDUCTIONS - - 200,000 0.00%
52-000-46-00-4690REIMB - MISCELLANEOUS 8,050 8,050 - 0.00%
Other Financing Sources
52-000-49-00-4901TRANSFER FROM GENERAL 94,504 94,504 1,134,052 8.33%
TOTAL REVENUES: SEWER FUND 111,892 111,892 2,534,994 4.41%
SEWER OPERATIONS EXPENSES
Salaries & Wages
52-520-50-00-5010SALARIES & WAGES 15,770 15,770 214,289 7.36%
52-520-50-00-5020OVERTIME - - 2,000 0.00%
Benefits
52-520-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,692 1,692 23,359 7.24%
52-520-52-00-5214FICA CONTRIBUTION1,187 1,187 16,175 7.34%
52-520-52-00-5216GROUP HEALTH INSURANCE9,174 9,174 51,144 17.94%
52-520-52-00-5222GROUP LIFE INSURANCE31 31 371 8.34%
52-520-52-00-5223DENTAL INSURANCE364 364 4,658 7.81%
52-520-52-00-5224VISION INSURANCE46 46 552 8.33%
52-520-52-00-5230UNEMPLOYMENT INSURANCE- - 1,000 0.00%
52-520-52-00-5231LIABILITY INSURANCE2,953 2,953 12,995 22.72%5252052005231 LIABILITY INSURANCE 2,953 2,953 12,995 22.72%
Contractual Services
52-520-54-00-5405BUILD PROGRAM 4,000 4,000 - 0.00%
15
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
52-520-54-00-5412TRAINING & CONFERENCES - - 3,300 0.00%
52-520-54-00-5415TRAVEL & LODGING - - 500 0.00%
52-520-54-00-5430PRINTING & DUPLICATING - - 1,700 0.00%
52-520-54-00-5440TELECOMMUNICATIONS - - 2,500 0.00%
52-520-54-00-5444LIFT STATION SERVICES - - 37,433 0.00%
52-520-54-00-5462PROFESSIONAL SERVICES 589 589 8,000 7.36%
52-520-54-00-5480UTILITIES - - 31,800 0.00%
52-520-54-00-5485RENTAL & LEASE PURCHASE 35 35 1,000 3.53%
52-520-54-00-5490 VEHICLE MAINTENANCE SERVICES - - 12,000 0.00%
52-520-54-00-5495 OUTSIDE REPAIR & MAINTENANCE (5,840) (5,840) 16,000 -36.50%
52-520-54-00-5498PAYING AGENT FEES - - 2,980 0.00%
52-520-54-00-5499BAD DEBT - - 2,250 0.00%
Supplies
52-520-56-00-5600WEARING APPAREL 171 171 2,756 6.20%
52-520-56-00-5610OFFICE SUPPLIES - - 2,000 0.00%
52-520-56-00-5613 LIFTSTATIONMAINTENANCE 502 502 12000 419%52-520-56-00-5613 LIFT STATION MAINTENANCE 502 502 12,000 4.19%
52-520-56-00-5620OPERATING SUPPLIES 117 117 5,000 2.34%
52-520-56-00-5628 VEHICLE MAINTENANCE SUPPLIES - - 2,000 0.00%
52-520-56-00-5630SMALL TOOLS & EQUIPMENT- - 2,500 0.00%
52-520-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 1,200 0.00%
52-520-56-00-5640REPAIR & MAINTENANCE5 5 30,000 0.02%
52-520-56-00-5695GASOLINE- - 26,750 0.00%
Capital Outlay
52-520-60-00-6025 ROAD TO BETTER ROADS PROGRAM - - 200,000 0.00%
52-520-60-00-6028SANITARY SEWER LINING- - 200,000 0.00%
52-520-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - 1,267 0.00%
52-520-60-00-6079ROUTE 47 EXPANSION9,836 9,836 59,015 16.67%
Developer Commitments - Lennar
52-520-75-00-7500 LENNAR-RAINTREE SW RECAPTURE - - 33,872 0.00%
2004B Bond
52-520-84-00-8000PRINCIPAL PAYMENT- - 410,000 0.00%
52-520-84-00-8050INTEREST PAYMENT - - 52,000 0.00%
2003 IRBB Debt Certificates
52-520-90-00-8000PRINCIPAL PAYMENT- - 115,000 0.00%
52-520-90-00-8050INTEREST PAYMENT - - 47,755 0.00%
2011 Refunding Bond
52-520-92-00-8000PRINCIPAL PAYMENT- - 745,000 0.00%
52-520-92-00-8050INTEREST PAYMENT - - 389,052 0.00%
16
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
IEPA Loan L17-115300
52-520-96-00-8000PRINCIPAL PAYMENT - - 98,353 0.00%
52-520-96-00-8050INTEREST PAYMENT - - 8,697 0.00%
Other Financing Uses
52-520-99-00-9951TRANSFER TO WATER 6,256 6,256 75,075 8.33%
TOTAL FUND REVENUES 111,892 111,892 2,534,994 4.41%
TOTAL FUND EXPENSES 46,890 46,890 2,965,298 1.58%
FUND SURPLUS (DEFICIT)65,003 65,003 (430,304)
LAND CASH REVENUES
72-000-41-00-4175 OSLAD GRANT-RIVERFRONT PARK - - 400,000 0.00%
72-000-42-00-4216BUILD PROGRAM PERMITS- - - 0.00%
72-000-46-00-4655REIMB-GRANDE RESERVE PARK- - 50,000 0.00%
72-000-47-00-4703AUTUMN CREEK- - 30,000 0.00%
72-000-47-00-4704BLACKBERRY WOODS568 568 5,000 11.36%
72-000-47-00-4708COUNTRY HILLS 769 769 2,000 38.45%
72-000-47-00-4736BRIARWOOD - - 2,000 0.00%
TOTAL REVENUES: LAND CASH 1,337 1,337 489,000 0.27%
LAND CASH EXPENDITURES
72-720-54-00-5405BUILD PROGRAM - - - 0.00%
72-720-60-00-6032MOSER HOLDING COSTS - - 13,000 0.00%
72-720-60-00-6045RIVERFRONT PARK 4,349 4,349 365,855 1.19%
72-720-60-00-6046GRANDE RESERVE PARK A - - 75,000 0.00%
TOTAL FUND REVENUES 1,337 1,337 489,000 0.27%
TOTAL FUND EXPENDITURES 4,349 4,349 453,855 0.96%
FUND SURPLUS (DEFICIT)(3,012) (3,012) 35,145
PARK & RECREATION REVENUES
Charges for Service
79-000-44-00-4402SPECIAL EVENTS 35,550 35,550 80,000 44.44%
79-000-44-00-4403CHILD DEVELOPMENT 12,345 12,345 100,000 12.35%
79-000-44-00-4404ATHLETICS AND FITNESS 25,908 25,908 145,000 17.87%
79-000-44-00-4441CONCESSION REVENUE 9,029 9,029 30,000 30.10%
Investment Earnings
79-000-45-00-4500INVESTMENT EARNINGS 28 28 350 7.93%
ReimbursementsReimbursements
79-000-46-00-4690REIMB - MISCELLANEOUS - - - 0.00%
17
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
Miscellaneous
79-000-48-00-4820RENTAL INCOME 43,245 43,245 50,000 86.49%
79-000-48-00-4825PARK RENTALS 2,212 2,212 5,000 44.24%
79-000-48-00-4843HOMETOWN DAYS 1,100 1,100 108,000 1.02%
79-000-48-00-4846SPONSORSHIPS & DONATIONS 11,277 11,277 15,000 75.18%
79-000-48-00-4850MISCELLANEOUS INCOME - - 3,000 0.00%
Other Financing Sources
79-000-49-00-4901TRANSFER FROM GENERAL 93,220 93,220 1,118,638 8.33%
TOTAL REVENUES: PARK & RECREATION 233,914 233,914 1,654,988 14.13%
PARKS DEPARTMENT EXPENDITURES
Salaries & Wages
79-790-50-00-5010SALARIES & WAGES 31,042 31,042 405,322 7.66%
79-790-50-00-5015PART-TIME SALARIES 1,791 1,791 40,178 4.46%
79-790-50-00-5020OVERTIME 155 155 3,000 5.18%
Benefits
79-790-52-00-5212 RETIREMENT PLAN CONTRIBUTION 3,136 3,136 44,098 7.11%
79-790-52-00-5214FICA CONTRIBUTION 2,445 2,445 33,797 7.23%
79-790-52-00-5216GROUP HEALTH INSURANCE 18,308 18,308 126,121 14.52%
79-790-52-00-5222GROUP LIFE INSURANCE 78 78 724 10.82%
79-790-52-00-5223DENTAL INSURANCE 670 670 9,119 7.35%
79-790-52-00-5224VISION INSURANCE 80 80 1,023 7.78%
Contractual Services
79-790-54-00-5412TRAINING & CONFERENCES - - 7,000 0.00%
79-790-54-00-5415TRAVEL & LODGING - - 3,000 0.00%
79-790-54-00-5440TELECOMMUNICATIONS - - 3,510 0.00%
79-790-54-00-5462PROFESSIONAL SERVICES - - 3,000 0.00%
79-790-54-00-5466LEGAL SERVICES - - 6,000 0.00%
79-790-54-00-5485RENTAL & LEASE PURCHASE 130 130 2,500 5.22%
79-790-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 47,500 0.00%
Supplies
79-790-56-00-5600WEARING APPAREL- - 5,182 0.00%
79-790-56-00-5610OFFICE SUPPLIES- - 300 0.00%
79-790-56-00-5620OPERATING SUPPLIES- - 22,500 0.00%
79-790-56-00-5630SMALL TOOLS & EQUIPMENT- - 4,500 0.00%
79-790-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 500 0.00%
79-790-56-00-5640REPAIR & MAINTENANCE68 68 56,000 0.12%
79-790-56-00-5695GASOLINE- - 21,400 0.00%
TOTAL EXPENDITURES: PARKS DEPT57,903 57,903 846,274 6.84%,,,
18
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
RECREATION DEPARTMENT EXPENDITURES
Salaries & Wages
79-795-50-00-5010SALARIES & WAGES 20,525 20,525 280,333 7.32%
79-795-50-00-5015PART-TIME SALARIES 1,339 1,339 22,711 5.90%
79-795-50-00-5045CONCESSION WAGES 2,157 2,157 15,000 14.38%
79-795-50-00-5046PRE-SCHOOL WAGES 2,860 2,860 25,000 11.44%
79-795-50-00-5052INSTRUCTORS WAGES 1,069 1,069 25,000 4.28%
Benefits
79-795-52-00-5212 RETIREMENT PLAN CONTRIBUTION 2,192 2,192 32,976 6.65%
79-795-52-00-5214FICA CONTRIBUTION2,081 2,081 28,068 7.41%
79-795-52-00-5216GROUP HEALTH INSURANCE15,305 15,305 101,075 15.14%
79-795-52-00-5222GROUP LIFE INSURANCE67 67 559 11.95%
79-795-52-00-5223DENTAL INSURANCE483 483 6,716 7.19%
79-795-52-00-5224VISION INSURANCE60 60 799 7.56%
Contractual Services
79-795-54-00-5412TRAINING & CONFERENCES- - 5,000 0.00%
79-795-54-00-5415TRAVEL & LODGING - - 3,000 0.00%
79-795-54-00-5426PUBLISHING & ADVERTISING- - 45,000 0.00%
79-795-54-00-5440TELECOMMUNICATIONS- - 8,000 0.00%
79-795-54-00-5447SCHOLARSHIPS- - 2,500 0.00%
79-795-54-00-5452POSTAGE & SHIPPING397 397 3,500 11.36%
79-795-54-00-5460DUES & SUBSCRIPTIONS- - 2,500 0.00%
79-795-54-00-5462PROFESSIONAL SERVICES2,981 2,981 80,000 3.73%
79-795-54-00-5480UTILITIES- - 21,200 0.00%
79-795-54-00-5485RENTAL & LEASE PURCHASE130 130 4,500 2.90%
79-795-54-00-5495 OUTSIDE REPAIR & MAINTENANCE - - 3,000 0.00%
79-795-54-00-5496PROGRAM REFUNDS1,240 1,240 10,000 12.40%
Supplies
79-795-56-00-5602HOMETOWN DAYS SUPPLIES 3,750 3,750 100,000 3.75%
79-795-56-00-5606PROGRAM SUPPLIES 3,135 3,135 86,000 3.65%
79-795-56-00-5607CONCESSION SUPPLIES - - 18,000 0.00%
79-795-56-00-5610OFFICE SUPPLIES - - 3,000 0.00%
79-795-56-00-5620OPERATING SUPPLIES - - 12,500 0.00%
79-795-56-00-5630SMALL TOOLS & EQUIPMENT - - 1,000 0.00%
79-795-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - 500 0.00%
79-795-56-00-5640REPAIR & MAINTENANCE- - 2,000 0.00%
19
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
79-795-56-00-5695GASOLINE - - 1,284 0.00%
TOTAL EXPENDITURES: RECREATION DEPT 59,772 59,772 950,721 6.29%
TOTAL FUND REVENUES 233,914 233,914 1,654,988 14.13%
TOTAL FUND EXPENDITURES 117,674 117,674 1,796,995 6.55%
FUND SURPLUS (DEFICIT)116,239 116,239 (142,007)
LIBRARY OPERATIONS REVENUES
Taxes
82-000-40-00-4000PROPERTY TAXES 61,391 61,391 644,719 9.52%
Intergovernmental
82-000-41-00-4120PERSONAL PROPERTY TAX 882 882 5,250 16.81%
82-000-41-00-4170STATE GRANTS - - 17,200 0.00%
Fines & Forfeits
82-000-43-00-4330LIBRARY FINES 459 459 9,300 4.94%
Charges for Service
82-000-44-00-4401LIBRARY SUBSCRIPTION CARDS 365 365 7,500 4.87%
82-000-44-00-4422COPY FEES 275 275 3,000 9.17%
82-000-44-00-4439PROGRAM FEES 44 44 1,000 4.40%
Investment Earnings
82-000-45-00-4500INVESTMENT EARNINGS 58 58 350 16.48%
Miscellaneous
82-000-48-00-4820RENTAL INCOME 115 115 2,000 5.75%
82-000-48-00-4824DVD RENTAL INCOME 187 187 5,000 3.74%
82-000-48-00-4850MISCELLANEOUS INCOME 78 78 500 15.59%
Other Financing Sources
82-000-49-00-4901TRANSFER FROM GENERAL 1,757 1,757 36,068 4.87%
TOTAL REVENUES: LIBRARY 65,612 65,612 731,887 8.96%
LIBRARY OPERATIONS EXPENDITURES
Salaries & Wages
82-820-50-00-5010SALARIES & WAGES 15,825 15,825 217,309 7.28%
82-820-50-00-5015PART-TIME SALARIES 15,965 15,965 201,825 7.91%
Benefits
82-820-52-00-5212 RETIREMENT PLAN CONTRIBUTION 1,682 1,682 23,470 7.17%
82-820-52-00-5214FICA CONTRIBUTION2,377 2,377 31,448 7.56%
82-820-52-00-5216GROUP HEALTH INSURANCE11,742 11,742 83,960 13.98%
82-820-52-00-5222GROUP LIFE INSURANCE34 34 403 8.34%
82-820-52-00-5223DENTAL INSURANCE440 440 5,638 7.81%
82-820-52-00-5224VISION INSURANCE54 54 651 8.33%
82-820-52-00-5230UNEMPLOYMENT INSURANCE - - 2,500 0.00%
82-820-52-00-5231LIABILITY INSURANCE 1,757 1,757 33,568 5.24%
20
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
Contractual Services
82-820-54-00-5412TRAINING & CONFERENCES 300 300 500 60.00%
82-820-54-00-5415TRAVEL & LODGING - - 600 0.00%
82-820-54-00-5426PUBLISHING & ADVERTISING - - 100 0.00%
82-820-54-00-5440TELECOMMUNICATIONS - - 6,000 0.00%
82-820-54-00-5452POSTAGE & SHIPPING - - 500 0.00%
82-820-54-00-5460DUES & SUBSCRIPTIONS - - 12,000 0.00%
82-820-54-00-5462PROFESSIONAL SERVICES 3,580 3,580 29,000 12.34%
82-820-54-00-5466LEGAL SERVICES - - 2,000 0.00%
82-820-54-00-5468AUTOMATION - - 35,000 0.00%
82-820-54-00-5480UTILITIES - - 16,281 0.00%
82-820-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 496 496 25,000 1.98%
82-820-54-00-5498PAYING AGENT FEES- - 2,190 0.00%
Supplies
82-820-56-00-5610OFFICE SUPPLIES - - 8,000 0.00%
82-820-56-00-5620OPERATING SUPPLIES - - 8,000 0.00%
82-820-56-00-5671LIBRARY PROGRAMMING - - 1,000 0.00%
82-820-56-00-5685DVD'S - - 2,000 0.00%
82/820-56-00-5686BOOKS - - 5,000 0.00%
82-820-99-00-9983TRANSFER TO LIB DEBT SERVICE - - 3,000 0.00%
TOTAL FUND REVENUES 65,612 65,612 731,887 8.96%
TOTAL FUND EXPENDITURES 54,252 54,252 756,943 7.17%
FUND SURPLUS (DEFICIT)11,361 11,361 (25,056)
LIBRARY DEBT SERVICE REVENUES
83-000-40-00-4000PROPERTY TAXES 73,129 73,129 749,771 9.75%
83-000-45-00-4500INVESTMENT EARNINGS - - - 0.00%
83-000-49-00-4982TRANSFER FROM LIB OPS - - 3,000 0.00%
TOTAL REVENUES: LIBRARY DEBT SERVICE 73,129 73,129 752,771 9.71%
LIBRARY DEBT SERVICE EXPENDITURES
2006 Bond
83-830-84-00-8000PRINCIPAL PAYMENT - - 50,000 0.00%
83-830-84-00-8050INTEREST PAYMENT - - 29,738 0.00%
21
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
2013 Refunding Bond
83-830-99-00-8000PRINCIPAL PAYMENT - - 500,000 0.00%
83-830-99-00-8050INTEREST PAYMENT - - 173,033 0.00%
TOTAL FUND REVENUES 73,129 73,129 752,771 9.71%
TOTAL FUND EXPENDITURES - - 752,771 0.00%
FUND SURPLUS (DEFICIT)73,129 73,129 -
LIBRARY CAPITAL REVENUES
84-000-42-00-4214DEVELOPMENT FEES 3,100 3,100 20,000 15.50%
84-000-45-00-4500INVESTMENT EARNINGS 1 1 10 6.90%
TOTAL REVENUES: LIBRARY CAPITAL 3,101 3,101 20,010 15.50%
LIBRARY CAPITAL EXPENDITURES
84-840-54-00-5460E-BOOK SUBSCRIPTIONS - - 3,500 0.00%
84-840-56-00-5635 COMPUTER EQUIPMENT & SOFTWARE - - - 0.00%
84-840-56-00-5683AUDIO BOOKS - - - 0.00%
84-840-56-00-5684COMPACT DISCS & OTHER MUSIC - - - 0.00%
84-840-56-00-5685DVD'S - - - 0.00%
84-840-56-00-5686BOOKS - - 8,395 0.00%
TOTAL FUND REVENUES 3,101 3,101 20,010 15.50%
TOTAL FUND EXPENDITURES - - 11,895 0.00%
FUND SURPLUS (DEFICIT)3,101 3,101 8,115
COUNTRYSIDE TIF REVENUES
87-000-40-00-4000PROPERTY TAXES - - 200,000 0.00%
TOTAL REVENUES: COUNTRYSIDE TIF - - 200,000 0.00%
COUNTRYSIDE TIF EXPENDITURES
Contractual Services
87-870-54-00-5462PROFESSIONAL SERVICES - - 2,000 0.00%
87-870-54-00-5498PAYING AGENT FEES - - 1,140 0.00%
2015A Bond
87-870-77-00-8000PRINCIPAL PAYMENT - - 26,460 0.00%
87-870-77-00-8050INTEREST PAYMENT 52,555 52,555 82,444 63.75%
22
% of Fiscal Year 8%Year-to-Date Totals FISCAL YEAR 2017
ACCOUNT NUMBERDESCRIPTION May-16 Totals BUDGET % of Budget
UNITED CITY OF YORKVILLE
FISCAL YEAR 2017 BUDGET REPORT
FOR THE MONTH ENDING MAY 31, 2016
2014 Refunding Bond
87-870-93-00-8050INTEREST PAYMENT 25,358 25,358 50,715 50.00%
TOTAL FUND REVENUES - - 200,000 0.00%
TOTAL FUND EXPENDITURES 77,913 77,913 162,759 47.87%
FUND SURPLUS (DEFICIT)(77,913) (77,913) 37,241
DOWNTOWN TIF REVENUES
88-000-40-00-4000PROPERTY TAXES 4,048 4,048 70,000 5.78%
88-000-45-00-4500INVESTMENT EARNINGS - - 50 0.00%
88-000-48-00-4850MISCELLANEOUS INCOME 1,400 1,400 - 0.00%
TOTAL REVENUES: DOWNTOWN TIF 5,448 5,448 70,050 7.78%
DOWNTOWN TIF EXPENDITURES
88-880-54-00-5425TIF INCENTIVE PAYOUT - - 20,000 0.00%
88-880-54-00-5462PROFESSIONAL SERVICES - - 360 0.00%
88-880-54-00-5466LEGAL SERVICES - - 15,000 0.00%
88-880-60-00-6000PROJECT COSTS - - 10,000 0.00%
88-880-60-00-6079ROUTE 47 EXPANSION 1,237 1,237 7,420 16.67%
TOTAL FUND REVENUES 5,448 5,448 70,050 7.78%
TOTAL FUND EXPENDITURES 1,237 1,237 52,780 2.34%
FUND SURPLUS (DEFICIT)4,212 4,212 17,270
23
May YTD% ofFY 2017
Actual ActualBudgetBudgetYTD Actual% Change
GENERAL FUND (01)
Revenues
Local Taxes
Property Taxes 295,355$ 295,355$ 9.7%3,044,616$ 339,385$ -12.97%
Municipal Sales Tax 187,072 187,072 6.7%2,800,920 178,103 5.04%
Non-Home Rule Sales Tax 136,263 136,263 6.3%2,157,300 126,832 7.44%
Electric Utility Tax - - 0.0%625,000 - 0.00%
Natural Gas Tax - - 0.0%265,000 - 0.00%
Excise Tax 30,202 30,202 7.7%390,000 36,939-18.24%
Telephone Utility Tax 695 695 8.7%8,000 772 -9.98%
Cable Franchise Fees 55,419 55,419 20.5%270,000 51,298 8.03%
Hotel Tax 6,432 6,432 8.5%76,000 5,408 18.93%
Video Gaming Tax 8,326 8,326 12.8%65,000 6,087 36.79%
Amusement Tax 4,372 4,372 2.4%180,000 3,992 9.53%
Admissions Tax - - 0.0%120,000 - 0.00%
Business District Tax 22,737 22,737 6.1%372,000 22,034 3.19%
Auto Rental Tax 920 920 8.4%11,000 922 -0.21%
Total Taxes 747,794$ 747,794$ 7.2%10,384,836$ 771,772$ -3.11%
Intergovernmental
SIT 105827$105827$61%1725942$89717$1796%
UNITED CITY OF YORKVILLE
STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS
For the Month Ending May 31, 2016 *
Fiscal Year 2016
For the Month Ending May 31, 2015
State Income Tax 105,827$ 105,827$ 6.1%1,725,942$ 89,717$ 17.96%
Local Use Tax 29,082 29,082 7.3%397,644 30,209 -3.73%
Road & Bridge Tax 15,979 15,979 10.7%150,000 17,117 -6.65%
Personal Property Replacement Tax 2,663 2,663 15.7%17,000 3,509-24.12%
Other Intergovernmental 1,796 1,796 7.8%23,000 1,762 1.95%
Total Intergovernmental 155,348$ 155,348$ 6.7%2,313,586$ 142,314$ 9.16%
Licenses & Permits
Liquor Licenses 2,414$ 2,414$ 5.4%45,000$ 264$ 814.24%
Building Permits 36,618 36,618 28.2%130,000 11,724212.33%
Other Licenses & Permits 619 619 20.6%3,000 503 23.06%
Total Licenses & Permits 39,650$ 39,650$ 22.3%178,000$ 12,491$ 217.43%
Fines & Forfeits
Circuit Court Fines 2,901$ 2,901$ 6.4%45,000$ 4,144$ -29.99%
Administrative Adjudication 2,500 2,500 8.3%30,000 1,274 96.23%
Police Tows 10,806 10,806 19.6%55,000 1,500620.42%
Other Fines & Forfeits 120 120 53.3%225 70 71.43%
Total Fines & Forfeits 16,328$ 16,328$ 87.8%130,225$ 6,988$ 133.65%
Charges for Services
Garbage Surcharge 1,020$ 1,020$ 0.1%1,251,675$ 287$ 255.35%
Late PMT Penalties - Garbage 19 19 0.1%21,000 22 -11.73%
Collection Fee - YBSD 13,874 13,874 9.2%150,000 14,756 -5.98%
Other Services 800 800 160.0%500 - 0.00%
Total Charges for Services 15,713$ 15,713$ 1.1%1,423,175$ 15,065$ 4.30%
Investment Earnings 1,134$ 1,134$ 22.7%5,000$ 168$ 575.27%
24
May YTD% ofFY 2017
Actual ActualBudgetBudgetYTD Actual% Change
UNITED CITY OF YORKVILLE
STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS
For the Month Ending May 31, 2016 *
Fiscal Year 2016
For the Month Ending May 31, 2015
Reimbursements/Miscellaneous/Transfers In
Reimb - Legal Expenses -$ -$ 0.0%-$ 466$ -100.00%
Reimb - Engineering Expenses - - 0.0%25,000 1,872 -100.00%
Other Reimbursements 7,278 7,27824.3%30,000 20,311-64.17%
Rental Income 605 6058.6%7,000 740-18.24%
Miscellaneous Income & Transfers In 1,125 1,125 5.6%20,000 561908.55%
Total Miscellaneous 9,008$ 9,008$ 11.0%82,000$ 23,445$ -61.58%
Total Revenues and Transfers 984,975$ 984,975$ 6.8%14,516,822$ 972,243$ 1.31%
Expenditures
Administration 64,180$ 64,180$ 8.2%785,943$ 57,516$ 11.59%
50 Salaries 33,239 33,239 7.8%425,839 27,565 20.58%
52 Benefits 19,405 19,405 11.7%165,333 22,821-14.97%
54 Contractual Services 11,361 11,361 6.2%183,921 7,130 59.34%
56 Supplies 174 174 1.6%10,850 - 0.00%
Finance 26,208$ 26,208$ 6.3%413,829$ 24,109$ 8.71%
50 Salaries 16,948 16,948 7.3%233,718 15,884 6.70%
52 Benefits 7,648 7,648 9.1%83,961 7,103 7.67%
54 Contractual Services 1,611 1,611 1.7%92,700 1,122 43.61%
56 Supplies - - 0.0%3,450 - 0.00%
Police 440,976$ 440,976$ 8.4%5,254,785$ 404,633$ 8.98%
Salaries 208,959 208,959 7.5%2,795,541 183,807 13.68%
Overtime 3,742 3,742 3.4%111,000 3,592 4.17%
52 Benefits 206,712 206,712 11.3%1,833,415 193,915 6.60%
54 Contractual Services 19,477 19,477 6.3%311,379 22,931-15.06%
56 Supplies 2,086 2,086 1.0%203,450 388437.61%
Community Development 52,331$ 52,331$ 7.1%741,002$ 42,418$ 23.37%
50 Salaries 30,656 30,656 8.0%381,980 24,828 23.47%
52 Benefits 20,814 20,814 12.8%163,247 16,989 22.52%
54 Contractual Services 861 861 0.5%184,600 601 43.20%
56 Supplies - - 0.0%11,175 - 0.00%
PW - Street Ops & Sanitation 55,861$ 55,861$ 2.6%2,120,219$ 64,568$ -13.48%
Salaries 25,933 25,933 7.4%351,975 24,355 6.48%
Overtime - - 0.0%15,000 103-100.00%
52 Benefits 26,126 26,126 12.9%202,031 22,037 18.55%
54 Contractual Services 3,795 3,795 0.3%1,458,377 17,210-77.95%
56 Supplies 7 7 0.0%92,836 863-99.17%
Administrative Services 343,854$ 343,854$ 6.3%5,487,319$ 306,923$ 12.03%
50 Salaries 800 800 160.0%500 - 0.00%
52 Benefits 75,820 75,820 21.6%350,297 72,213 5.00%
54 Contractual Services 22,737 22,737 0.9%2,500,063 28,392-19.92%
56 Supplies - - 0.0%5,000 - 0.00%
99 Transfers Out 244,497 244,497 9.3%2,631,459 206,318 18.50%
Total Expenditures and Transfers 983,409$ 983,409$ 6.6%14,803,097$ 900,167$ 9.25%
Surplus(Deficit)1,566$ 1,566$ (286,275)$ 72,076$
50
50
*May represents 8% of fiscal year 2017
25
May YTD% ofFY 2017
Actual ActualBudgetBudgetYTD Actual% Change
WATER FUND (51)
Revenues
Water Sales5,152$ 5,152$ 0.2%2,783,000$ 1,577$ 226.72%
Water Infrastructure Fees574 574 0.1%702,900 214 168.28%
Late Penalties156 156 0.2%90,000 150 4.25%
Water Connection Fees4,400 4,400 8.8%50,000 700 528.57%
Bulk Water Sales- - 0.0%500 - 0.00%
Water Meter Sales4,350 4,350 12.4%35,000 2,140 103.27%
Total Charges for Services14,633$ 14,633$ 0.4%3,661,400$ 4,781$ 206.06%
BUILD Program5,660$ 5,660$ 0.0%-$ 11,980$ -52.75%
Investment Earnings857$ 857$ 85.7%1,000$ 6$ 14188.67%
Reimbursements/Miscellaneous/Transfers In
Reimbursements 25,550$ 25,550$ 0.0%-$ 4,673$ 446.76%
Rental Income 4,825 4,8258.4%57,433 4,712 2.40%
Bond Proceeds - - 0.0%- 0 0.00%
Miscellaneous Income & Transfers In 6,256 6,256 8.3%75,075 6,356 -1.57%
TlMill 36632$36632$276%132508$15741$13271%
UNITED CITY OF YORKVILLE
STATEMENT OF REVENUES, EXPENSES AND TRANSFERS
For the Month Ending May 31, 2016 *
Charges for Services
Fiscal Year 2016
For the Month Ending May 31, 2015
Total Miscellaneous 36,632$ 36,632$ 27.6%132,508$ 15,741$ 132.71%
Total Revenues and Transfers 57,782$ 57,782$ 1.5%3,794,908$ 32,508$ 77.75%
Expenses
Water Operations
Salaries 28,152$ 28,152$ 7.0%404,844$ 27,405$ 2.72%
Overtime 495 495 4.1%12,000 519 -4.55%
52 Benefits 32,941 32,941 13.0%252,493 31,502 4.57%
54 Contractual Services 8,154 8,154 1.5%544,927 14,838-45.05%
56 Supplies 124 124 0.0%297,660 - 0.00%
60 Capital Outlay 282,107$ 282,107$ 3,482,668$ 32,924$ 756.84%
Countryside Parkway Improvements 249,183 249,183 8.5%2,940,000
Road to Better Roads Program - - 0.0%250,000
US 34 Project - - 0.0%22,124
Route 71 Watermain Relocation - - 0.0%5,000
Route 47 Expansion 32,924 32,924 16.7%197,544
Vehicles & Equipment - - 0.0%68,000
Debt Service 146,066$ 146,066$ 1,450,677$ -$ 0.00%
2015A Bond 146,066 146,066 48.3%302,677
2007A Bond - - 0.0%136,163
2003 Debt Certificates - - 0.0%121,450
2006A Refunding Debt Certificates - - 0.0%615,206
IEPA Loan L17-156300 - - 0.0%125,031
2014C Refunding Bond - - 0.0%150,150
Total Expenses and Transfers 498,039$ 498,039$ 7.7%6,445,269$ #107,188$ 364.64%
Surplus(Deficit)(440,257)$ (440,257)$ (2,650,361)$ (74,680)$
89
94
6070
77
83
86
87
6082
6025
6066
6079
6059
50
*May represents 8% of fiscal year 2017
26
May YTD% ofFY 2017
Actual ActualBudgetBudgetYTD Actual% Change
SEWER FUND (52)
Revenues
Sewer Maintenance Fees701$ 701$ 0.1%837,942$ 247$ 183.84%
Sewer Infrastructure Fees321 321 0.1%340,000 112 186.92%
Late Penalties21 21 0.2%13,000 25 -14.64%
Sewer Connection Fees4,000 4,000 44.4%9,000 - 0.00%
River Crossing Fees150 150 0.0%- - 0.00%
Total Charges for Services5,194$ 5,194$ 0.4%1,199,942$ 384$ 1252.54%
BUILD Program4,000$ 4,000$ 0.0%-$ 2,200$ 81.82%
Investment Earnings144$ 144$ 14.4%1,000$ 66$ 118.30%
Reimbursements/Miscellaneous/Transfers In
Reimbursements - I&I Reductions -$ -$ 0.0%200,000$ -$ 0.00%
Other Reimbursements 8,050 8,050 0.0%- 1,175.00 585.11%
Miscellaneous Income & Transfers In 94,504 94,504 8.3%1,134,052 94,555 -0.05%
Total Miscellaneous 102,554$ 102,554$ 7.7%1,334,052$ 95,730$ 7.13%
TlRdTf 111892$111892$44%2534994$98380$1373%
UNITED CITY OF YORKVILLE
STATEMENT OF REVENUES, EXPENSES AND TRANSFERS
For the Month Ending May 31, 2016 *
Charges for Services
Fiscal Year 2016
For the Month Ending May 31, 2015
Total Revenues and Transfers 111,892$ 111,892$ 4.4%2,534,994$ 98,380$ 13.73%
Expenses
Sewer Operations
Salaries 15,770$ 15,770$ 7.4%214,289$ 15,026$ 4.95%
Overtime - - 0.0%2,000 - 0.00%
52 Benefits 15,448 15,448 14.0%110,254 12,675 21.87%
54 Contractual Services (1,216) (1,216) -1.0%119,463 3,045-139.93%
56 Supplies 795 795 0.9%84,206 275189.27%
75 Developer Commitment - Lennar/Raintree - - 0.0%33,872 - 0.00%
60 Capital Outlay 9,836$ 9,836$ 460,282$ 9,836$ 0.00%
Road to Better Roads Program 0.0%200,000
Sanitary Sewer Lining 0.0%200,000
US 34 Project 0.0%1,267
Route 47 Expansion 9,836 9,836 16.7%59,015
Debt Service -$ -$ 1,865,857$ -$ 0.00%
2004B Bond - - 0.0%462,000
2003 IRBB Debt Certificates - - 0.0%162,755
2011 Refunding Bond - - 0.0%1,134,052
IEPA Loan L17-115300 - - 0.0%107,050
99 Transfers Out 6,256$ 6,256$ 8.3%75,075$ 6,356$ -1.57%
Total Expenses and Transfers 46,890$ 46,890$ 1.6%2,965,298$ 47,213$ -0.68%
Surplus(Deficit)65,003$ 65,003$ (430,304)$ 51,167$
*May represents 8% of fiscal year 2017
92
96
6025
6028
6079
84
90
6059
50
27
May YTD% ofFY 2017
Actual ActualBudgetBudgetYTD Actual% Change
PARKS & RECREATION FUND (79)
Revenues
Charges for Services
Special Events 35,550$ 35,550$ 44.4%80,000$ 29,790$ 19.34%
Child Development 12,345 12,345 12.3%100,000 15,982-22.76%
Athletics & Fitness 25,908 25,908 17.9%145,000 30,202 -14.22%
Concession Revenue 9,029 9,029 30.1%30,000 10,919-17.31%
Total Taxes 82,832$ 82,832$ 23.3%355,000$ 86,893$ -4.67%
Investment Earnings 28$ 28$ 7.9%350$ -$ 0.00%
Reimbursements/Miscellaneous/Transfers In
Reimbursements -$ -$ 0.0%-$ -$ 0.00%
Rental Income 43,245 43,24586.5%50,000 38,783 11.51%
Park Rentals 2,212 2,212 44.2%5,000 12,575-82.41%
Hometown Days 1,100 1,100 1.0%108,000 825 33.33%
Sponsorships & Donations 11,277 11,277 75.2%15,000 4,517149.65%
Miscellaneous Income & Transfers In 93,220 93,220 8.3%1,121,638 89,736 3.88%
Total Miscellaneous 151,053$ 151,053$ 11.6%1,299,638$ 146,436$ 3.15%
TlRdTf 233914$233914$141%1654988$233329$025%
UNITED CITY OF YORKVILLE
STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS
For the Month Ending May 31, 2016 *
Fiscal Year 2016
For the Month Ending May 31, 2015
Total Revenues and Transfers 233,914$ 233,914$ 14.1%1,654,988$ 233,329$ 0.25%
Expenditures
Parks Department 57,903$ 57,903$ 6.8%846,274$ 53,614$ 8.00%
Salaries 32,833 32,833 7.4%445,500 29,187 12.49%
Overtime 155 155 5.2%3,000 488-68.16%
52 Benefits 24,716 24,716 11.5%214,882 20,653 19.67%
54 Contractual Services 130 130 0.2%72,510 1,021-87.22%
56 Supplies 68 68 0.1%110,382 2,265-97.01%
Recreation Department 59,772$ 59,772$ 6.3%950,721$ 60,555$ -1.29%
50 Salaries 27,950 27,950 7.6%368,044 26,187 6.73%
52 Benefits 20,188 20,188 11.9%170,193 16,073 25.60%
54 Contractual Services 4,749 4,749 2.5%188,200 6,447-26.34%
56 Hometown Days 3,750 3,750 3.8%100,000 725417.24%
56 Supplies 3,135 3,135 2.5%124,284 11,123-71.82%
Total Expenditures and Transfers 117,674$ 117,674$ 6.5%1,796,995$ 114,169$ 3.07%
Surplus(Deficit)116,239$ 116,239$ (142,007)$ 119,160$
*May represents 8% of fiscal year 2017
50
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Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #2
Tracking Number
ADM 2016-37
Monthly Treasurer’s Report for May 2016
Administration Committee – June 15, 2016
Majority
Approval
Rob Fredrickson Finance
Name Department
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Have a question or comment about this agenda item?
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Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #3
Tracking Number
ADM 2016-38
Cash Statement for April 2016
Administration Committee – June 15, 2016
Informational
None
Rob Fredrickson Finance
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Have a question or comment about this agenda item?
Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php
Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #4
Tracking Number
ADM 2016-39
Bills for Payment
Administration Committee – June 15, 2016
Informational
None
Amy Simmons Finance
Name Department
01
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Page 1 of 50
01
-
1
1
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Page 2 of 50
01
-
1
1
0
AD
M
I
N
I
S
T
R
A
T
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12
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88
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Page 3 of 50
01
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Page 4 of 50
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Page 7 of 50
01
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Page 8 of 50
01
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Page 9 of 50
01
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Page 10 of 50
01
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AD
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Page 11 of 50
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Page 12 of 50
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M
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A
T
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12
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1
2
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Page 13 of 50
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Page 14 of 50
01
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Page 15 of 50
01
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Page 16 of 50
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Page 17 of 50
01
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Page 19 of 50
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Page 20 of 50
01
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Page 21 of 50
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1
0
AD
M
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Page 23 of 50
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Page 24 of 50
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Page 28 of 50
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AD
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Page 29 of 50
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Page 30 of 50
01
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AD
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01
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Page 33 of 50
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AD
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Page 34 of 50
01
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M
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Page 35 of 50
01
-
1
1
0
AD
M
I
N
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S
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R
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12
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Page 38 of 50
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274,006.53$ Page 49 of 50
ACCOUNTS PAYABLE DATE
Manual Check Register - FY16 (Pages 1-3 )05/02/20161,370.00
Manual Check Register - FY17 (Pages 4-6 )05/17/20161,820.00
City Check Register - FY16 (Pages 7 -26)05/24/2016120,770.50
City Check Register - FY17 (Pages 27-36)05/24/2016531,387.14
City MasterCard Bill Register - FY16 (Pages 37-43)05/25/2016175,780.57
City MasterCard Bill Register - FY17 (Page 44)05/25/20161,372.11
SUB-TOTAL:$832,500.32
UNITED CITY OF YORKVILLE
BILL LIST SUMMARY
Tuesday, May 24, 2016
SUB-TOTAL: $832,500.32
OTHER PAYABLES
Manual Check #522199 - Olivejar (Page 45)05/12/20164,789.00
Manual Check #522198 - James BUILD Check (Page 46)05/04/2016 10,000.00
Manual Check #523200 - Uridil BUILD Check (Page 47)05/11/2016 10,000.00
Manual Check #523212 - Rojas BUILD Check (Page 48)05/18/2016 10,000.00
SUB-TOTAL: $34,789.00
DEBT SERVICE PAYMENTS
*BNY Mellon - 2003 Debt Certificates - Interest PMT 05/25/2016 10,725.00
*Amalgamated Bank of Chicago - 2014A Bond - Interest PMT 05/25/2016 72,068.75
*Amalgamated Bank of Chicago - 22015A Bond - Interest PMT 05/25/2016 198,620.80
*BNY Mellon - 2014 Bond - Interest PMT 05/25/2016 25,357.50
TOTAL PAYMENTS:$306,772.05
Bi - Weekly (Page 49)05/20/2016 274,006.53
SUB-TOTAL: $274,006.53
TOTAL DISBURSEMENTS:$1,448,067.90
FY16
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Page 2 of 47
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Page 4 of 47
01
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Page 6 of 47
01
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01
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Page 8 of 47
01
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Page 9 of 47
01
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1
1
0
AD
M
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01
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Page 12 of 47
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Page 13 of 47
01
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1
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AD
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12
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01
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Page 16 of 47
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Page 18 of 47
01
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Page 19 of 47
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Page 20 of 47
01
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Page 21 of 47
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Page 23 of 47
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AD
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Page 26 of 47
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Page 27 of 47
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Page 28 of 47
01
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Page 29 of 47
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9
9
*
Page 30 of 47
01
-
1
1
0
AD
M
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R
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12
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01
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01
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01
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Page 36 of 47
01
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01
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Page 42 of 47
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Page 43 of 47
01
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AD
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Page 44 of 47
01
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AD
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ACCOUNTS PAYABLE DATE
Manual Check Register - FY17 (Page 1 )05/24/201610,000.33
City Check Register - FY16 (Pages 2 - 11)06/14/2016217,885.65
City Check Register - FY17 (Pages 12 - 41)06/14/2016158,553.25
SUB-TOTAL: $386,439.23
OTHER PAYABLES
UNITED CITY OF YORKVILLE
BILL LIST SUMMARY
Tuesday, June 14, 2016
FY16
Manual Check #523334- Geneva Construction (Page 42)05/31/2016249,183.20
Manual Check #523335- Geneva Construction (Page 43)05/31/2016249,183.20
Clerk's Check #131084 - Kendall County Recorder (Page 44)06/03/201698.00
Manual Check #523336 - Coit BUILD Check (Page 45)06/06/2016 10,000.00
SUB-TOTAL: $508,464.40
DEBT SERVICE PAYMENTS
*BNY Mellon - 2003 Debt Certificates - Interest PMT 06/10/2016 10,725.00
TOTAL PAYMENTS:$10,725.00
Bi - Weekly (Page 49)06/03/2016 294,805.07
SUB-TOTAL: $294,805.07
TOTAL DISBURSEMENTS:$1,200,433.70
PAYROLL
* Debt Service Payments Made Via Wire
FY17
Pa
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47
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47
Have a question or comment about this agenda item?
Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php
Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #5
Tracking Number
ADM 2016-40
Monthly Website Report for May 2016
Administration Committee – June 15, 2016
Informational
None
See attached memo.
Nicole Kathman Administration
Name Department
Summary
Yorkville’s website analytics report for May 2016.
Background
Every month at the Administration Committee meeting, the website data from the previous
month will be highlighted.
Current Yorkville City Website Statistics:
May 1, 2016 – May 31, 2016
Visitors:
14,149 total visits which is an increase from April
4,002 returning visits, 28% of total visits
11,594 unique visitors
February 2016 March 2016 April 2016
Total Visits 9,416 10,871 13,659
Returning Visits 2,637 (28%) 2,753 (25%) 3,383
Unique Visitors 7,750 9,118 11,489
Type of Device:
Slight increase in smartphone usage and slight decrease in desktop usage.
.
Memorandum
To: Administration Committee
From: Nicole Kathman, Administrative Intern
CC: Bart Olson, City Administrator
Date: June 7, 2016
Subject: Website Report for May 2016
55% Desktop
34% Smartphone
February 2016 March 2016 April 2016
Desktop 64% 63% 58%
Smartphone 27% 27% 31%
Browser:
Small increases and decreases from April 2016. Largest change is 4% decrease in
Chrome usage.
February 2016 March 2016 April 2016
Browsers 35% Chrome
20% Mobile Safari
18% Internet
Explorer
10% Chrome Mobile
7% Firefox
9% Other
35% Chrome
20% Mobile Safari
17% Internet
Explorer
12% Chrome Mobile
8% Firefox
8% Other
32% Chrome
23% Mobile Safari
15% Internet
Explorer
13% Chrome Mobile
7% Firefox
9% Other
Visits by time of day:
No significant changes from previous month.
28% Chrome
25% Mobile Safari
15% Internet Explorer
14% Chrome Mobile
8% Firefox
10% Other
Visits by day of week:
Monday was the highest with Tuesday in a close second compared to last month where
Monday and Friday were the highest.
Actions:
Top 5 Pages Visited:
1. Homepage (www.yorkville.il.us)
2. Job Opportunities (http://www.yorkville.il.us/jobs.aspx)
3. E-Waste Recycling (http://www.yorkville.il.us/170/E-Waste-Recycling)
4. Parks & Recreation Main Page (http://www.yorkville.il.us/259/Parks-Recreation)
5. Facilities Page (http://www.yorkville.il.us/Facilities?clear=False)
February 2016 March 2016 April 2016
Top 5 Pages
Visited
1. Homepage
2. Parks and
Recreation Main Page
3. MyGovHub Utility
Billing and Payment
Center
4. Agenda Center
5. Job Opportunities
1. Homepage
2. Parks and
Recreation Main Page
3. Job Opportunities
4. MyGovHub Utility
Billing and Payment
Center
5. Police Department
Main Page
1. Homepage
2. White Goods/Bulk
Items
3. Parks & Recreation
Main Page
4. E-Waste Recycling
5. MyGovHub Utility
Billing and Payment
Center
Top 5 Downloads:
1. Application for Employment
(http://www.yorkville.il.us/DocumentCenter/Document/View/244)
2. Park & Playground Information
(http://www.yorkville.il.us/DocumentCenter/Document/View/124)
3. 2014 Annual Drinking Water Quality Report
(http://www.yorkville.il.us/DocumentCenter/Document/View/81)
4. 50/50 Parkway Tree Program Information and Order Form
(http://www.yorkville.il.us/DocumentCenter/Document/View/1289)
5. 2016 Zoning Map
(http://www.yorkville.il.us/DocumentCenter/Document/View/306)
February 2016 March 2016 April 2016
Top 5
Downloads
1. 2015 Zoning Map
2. City Council Agenda
and Packet for 2/9/16
3. Open House
Notification for
Countryside Water Main
and Roadway
Improvements
4. City Council Agenda
and Packet for 2/23/16
5. Annual Drinking
Water Quality Report
1. 2016 Zoning Map
2. City Council Agenda
and Packet for 3/8/16
3. City Council Agenda
and Packet for 3/22/16
4. Annual Drinking
Water Quality Report
5. Tax Rate Information
1. Administration
Committee Agenda &
Packet for 3/16/16
2. Park & Playground
Information (Additional
link number 5)
3. City Council Agenda
and Packet for 4/12/16
4. 2016 Zoning Map
5. Residential Permit
Application
Top 5 Searches:
1. Jobs (employment was second, employment opportunities was fourth, job postings was
fifth)
2. Parade (Memorial Day Parade was eighth)
3. Memorial Day
4. Chickens
5. Building Permits
February 2016 March 2016 April 2016
Top 5 Searches 1. Employment (Jobs
was third and
Employment
Opportunities was
sixth)
2. Bid Postings
3. Zoning Map
4. Soccer
5. GIS
1. Employment (Jobs
was third,
Employment
Opportunities was
fourth, and Careers
was sixth)
2. Bid Postings
3. Bid Results
4. Mayor
5. Garbage
1. Employment
(employment opportunities
was second, jobs was third,
employment openings was
fourth, and job postings
was eighth)
2. Baseball
3. Brush and Yard Waste
Pick-Up
4. Chickens
5. Contractor Registration
Referrers:
No Significant Increases from Last Month
45% Search Engines
41% Direct Entry
14% Other Websites (includes Social Media)
February 2016 March 2016 April 2016
Referrers 52% Search Engines
41% Direct Entry
6% Other Websites
52% Search Engines
40% Direct Entry
8% Other Websites
47% Search Engines
40% Direct Entry
13% Other Websites
Top 5 Website Referrers:
1. Facebook
2. http://cj.chicagojobs.com/
3. www.runningintheusa.com
4. www.infosports.com
5. www.pulte.com
February 2016 March 2016 April 2016
Top 5
Website
Referrers
1. Facebook
2. runningintheusa.com
3. co.kendall.il.us
4. ejobs.org
5. bidocean.com
1. Facebook
2. runningintheusa.com
3. co.kendall.il.us
4. eventful.com
5. ejobs.org
1. Facebook
2. runningintheusa.com
3. ejobs.org
4. pulte.com
5. infosports.com
Recommendation
This is an informational item.
Have a question or comment about this agenda item?
Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php
Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #6
Tracking Number
ADM 2016-41
Prevailing Wage Ordinance
Administration Committee – June 15, 2016
Majority
Approval
Ordinance to be compliant with the Prevailing Wage Act.
Lisa Pickering Administration
Name Department
Summary
Ordinance to be compliant with the Illinois Prevailing Wage Act.
Background
During the month of June each year, the city is required by state statute to investigate and
ascertain the prevailing rate of wages as defined in 820 ILCS 130 – Prevailing Wage Act. The
purpose of the Prevailing Wage Act is to ensure that the general prevailing rate of wages for
laborers, mechanics, and other workers engaged in the construction of public works coming
under the jurisdiction of the city are the same as the prevailing rate of wages for construction
work in the Kendall County area. The rate of wages is determined by the Illinois Department of
Labor.
I have attached a draft ordinance along with the list of Kendall County prevailing wages
for July 2015, which is the most recent month that the state has posted prevailing wages.
After the approval of the ordinance by City Council, a copy of the ordinance will be
publicly posted in the glass case in the lobby, a public notice will be placed in the newspaper,
and a certified copy will be filed with the Illinois Department of Labor.
Recommendation
Staff recommends approval of the attached ordinance.
Memorandum
To: Administration Committee
From: Lisa Pickering, Deputy Clerk
CC: Bart Olson, City Administrator
Date: June 7, 2016
Subject: Prevailing Wage Ordinance
Ordinance No. 2016-____
Page 1
Ordinance No. 2016 - ____
AN ORDINANCE DECLARING THE UNITED CITY OF YORKVILLE’S
COMPLIANCE WITH ILLINOIS PREVAILING WAGE ACT
WHEREAS, the State of Illinois has enacted “An ACT regulating wages of laborers,
mechanics, and other workers employed in any public works by the State, County, City or any
public body or any political subdivision or by anyone under contract for public works,” approved
June 26, 1941, as amended, being Chapter 820 ILCS 130/1-12 Illinois Compiled Statutes; and
WHEREAS, the aforesaid Act requires that the United City of Yorkville investigate and
ascertain the prevailing rate of wages as defined in said Act for laborers, mechanics, and other
workers in the locality of said City employed in performing construction of public works, for
said City.
NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. As required by “An Act regulating wages of laborers, mechanics and other
workers employed in any public works by the State, County, City or any public body or any
political subdivision or by anyone under contract for public works” approved June 26, 1941, as
amended, the general prevailing rate of wages in the locality for laborers, mechanics, and other
workers engaged in the construction of public works coming under the jurisdiction of this City is
hereby ascertained to be the same as the prevailing rate of wages for construction work in the
Kendall County area as determined by the Department of Labor and the State of Illinois as of
July 2015, a copy of that determination being attached hereto as Exhibit “A” and incorporated
herein by reference. The definition of any terms appearing in this Ordinance which are also used
in the aforesaid Act shall be the same as in said Act.
Section 2. Nothing herein shall be construed to apply said general prevailing rate of
wages as herein ascertained to any work or employment except public works of this City to the
extent required by the aforesaid Act.
Section 3. The City Clerk shall publicly post or keep available for inspection by any
interested party in the main office of this City this determination of such prevailing rate of wage.
Section 4. The City Clerk shall mail a copy of this determination to any employer, and to
any association of employers and to any person or association of employees who have filed or
file their names and addresses, requesting copies of any determination stating the particular rates
and the particular class of workers whose wages will be affected by such rates.
Section 5. The City shall promptly file a certified copy of this Ordinance with the
Department of Labor of the State of Illinois.
Ordinance No. 2016-____
Page 2
Section 6. The City Clerk shall cause a notice to be published in a newspaper of general
circulation within the area that the determination of prevailing wages has been made. Said notice
shall conform substantially to the notice attached hereto as Exhibit “B”. Such publication shall
constitute notice that this is the determination of the City and is effective.
PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois,
this _____ day of ________________, A.D. 2016.
____________________________________
City Clerk
CARLO COLOSIMO ________ KEN KOCH ________
JACKIE MILSCHEWSKI ________ LARRY KOT ________
CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________
DIANE TEELING ________ SEAVER TARULIS ________
APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois,
this _____ day of ________________, A.D. 2016.
____________________________________
Mayor
(See explanation of column headings at bottom of wages)
Trade Name RG TYP C Base FRMAN M-F>8 OSA OSH H/W Pensn Vac Trng
==================== == === = ====== ====== ===== === === ===== ===== ===== =====
ASBESTOS ABT-GEN ALL 39.400 39.950 1.5 1.5 2.0 13.42 11.28 0.000 0.500
ASBESTOS ABT-MEC BLD 36.340 38.840 1.5 1.5 2.0 11.47 10.96 0.000 0.720
BOILERMAKER BLD 47.070 51.300 2.0 2.0 2.0 6.970 18.13 0.000 0.400
BRICK MASON BLD 43.780 48.160 1.5 1.5 2.0 10.05 14.43 0.000 1.030
CARPENTER ALL 44.350 46.350 1.5 1.5 2.0 11.79 16.40 0.000 0.630
CEMENT MASON ALL 43.000 45.000 2.0 1.5 2.0 10.00 18.27 0.000 0.500
CERAMIC TILE FNSHER BLD 36.810 0.000 1.5 1.5 2.0 10.55 9.230 0.000 0.770
COMMUNICATION TECH BLD 38.620 40.720 1.5 1.5 2.0 10.19 10.81 0.000 1.350
ELECTRIC PWR EQMT OP ALL 37.890 51.480 1.5 1.5 2.0 5.000 11.75 0.000 0.380
ELECTRIC PWR EQMT OP HWY 39.220 53.290 1.5 1.5 2.0 5.000 12.17 0.000 0.390
ELECTRIC PWR GRNDMAN ALL 29.300 51.480 1.5 1.5 2.0 5.000 9.090 0.000 0.290
ELECTRIC PWR GRNDMAN HWY 30.330 53.290 1.5 1.5 2.0 5.000 9.400 0.000 0.300
ELECTRIC PWR LINEMAN ALL 45.360 51.480 1.5 1.5 2.0 5.000 14.06 0.000 0.450
ELECTRIC PWR LINEMAN HWY 46.950 53.290 1.5 1.5 2.0 5.000 14.56 0.000 0.470
ELECTRIC PWR TRK DRV ALL 30.340 51.480 1.5 1.5 2.0 5.000 9.400 0.000 0.300
ELECTRIC PWR TRK DRV HWY 31.400 53.290 1.5 1.5 2.0 5.000 9.730 0.000 0.310
ELECTRICIAN BLD 45.950 50.550 1.5 1.5 2.0 10.57 12.87 0.000 1.610
ELEVATOR CONSTRUCTOR BLD 50.800 57.150 2.0 2.0 2.0 13.57 14.21 4.060 0.600
FENCE ERECTOR ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700
GLAZIER BLD 40.500 42.000 1.5 2.0 2.0 13.14 16.99 0.000 0.940
HT/FROST INSULATOR BLD 48.450 50.950 1.5 1.5 2.0 11.47 12.16 0.000 0.720
IRON WORKER ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700
LABORER ALL 39.200 39.950 1.5 1.5 2.0 13.42 11.28 0.000 0.500
LATHER ALL 42.520 44.520 1.5 1.5 2.0 13.29 12.76 0.000 0.630
MACHINIST BLD 45.350 47.850 1.5 1.5 2.0 7.260 8.950 1.850 0.000
MARBLE FINISHERS ALL 32.400 34.320 1.5 1.5 2.0 10.05 13.75 0.000 0.620
MARBLE MASON BLD 43.030 47.330 1.5 1.5 2.0 10.05 14.10 0.000 0.780
MATERIAL TESTER I ALL 29.200 0.000 1.5 1.5 2.0 13.42 11.28 0.000 0.500
MATERIALS TESTER II ALL 34.200 0.000 1.5 1.5 2.0 13.42 11.28 0.000 0.500
MILLWRIGHT ALL 44.350 46.350 1.5 1.5 2.0 11.79 16.40 0.000 0.630
OPERATING ENGINEER BLD 1 48.100 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER BLD 2 46.800 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER BLD 3 44.250 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER BLD 4 42.500 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER BLD 5 51.850 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER BLD 6 49.100 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER BLD 7 51.100 52.100 2.0 2.0 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER FLT 36.000 36.000 1.5 1.5 2.0 17.10 11.80 1.900 1.250
OPERATING ENGINEER HWY 1 46.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER HWY 2 45.750 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER HWY 3 43.700 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER HWY 4 42.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER HWY 5 41.100 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER HWY 6 49.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
OPERATING ENGINEER HWY 7 47.300 50.300 1.5 1.5 2.0 17.55 12.65 1.900 1.250
ORNAMNTL IRON WORKER ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700
PAINTER ALL 41.730 43.730 1.5 1.5 1.5 10.30 8.200 0.000 1.350
PAINTER SIGNS BLD 33.920 38.090 1.5 1.5 1.5 2.600 2.710 0.000 0.000
PILEDRIVER ALL 44.350 46.350 1.5 1.5 2.0 11.79 16.40 0.000 0.630
PIPEFITTER BLD 46.000 49.000 1.5 1.5 2.0 9.000 15.85 0.000 1.780
PLASTERER BLD 43.430 46.040 1.5 1.5 2.0 13.05 14.43 0.000 1.020
PLUMBER BLD 46.650 48.650 1.5 1.5 2.0 13.18 11.46 0.000 0.880
ROOFER BLD 41.000 43.100 1.5 1.5 2.0 8.280 10.54 0.000 0.530
SHEETMETAL WORKER BLD 44.720 46.720 1.5 1.5 2.0 10.65 13.31 0.000 0.820
SPRINKLER FITTER BLD 49.200 51.200 1.5 1.5 2.0 11.75 9.650 0.000 0.550
STEEL ERECTOR ALL 45.060 48.660 2.0 2.0 2.0 10.52 20.76 0.000 0.700
STONE MASON BLD 43.780 48.160 1.5 1.5 2.0 10.05 14.43 0.000 1.030
SURVEY WORKER ->NOT IN EFFECT ALL 37.000 37.750 1.5 1.5 2.0 12.97 9.930 0.000 0.500
TERRAZZO FINISHER BLD 38.040 0.000 1.5 1.5 2.0 10.55 11.22 0.000 0.720
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Exhibit A
TERRAZZO MASON BLD 41.880 44.880 1.5 1.5 2.0 10.55 12.51 0.000 0.940
TILE MASON BLD 43.840 47.840 1.5 1.5 2.0 10.55 11.40 0.000 0.990
TRUCK DRIVER ALL 1 35.650 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250
TRUCK DRIVER ALL 2 35.800 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250
TRUCK DRIVER ALL 3 36.000 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250
TRUCK DRIVER ALL 4 36.200 36.200 1.5 1.5 2.0 7.250 6.319 0.000 0.250
TUCKPOINTER BLD 43.800 44.800 1.5 1.5 2.0 8.280 13.49 0.000 0.670
Legend: RG (Region)
TYP (Trade Type - All,Highway,Building,Floating,Oil & Chip,Rivers)
C (Class)
Base (Base Wage Rate)
FRMAN (Foreman Rate)
M-F>8 (OT required for any hour greater than 8 worked each day, Mon through Fri.
OSA (Overtime (OT) is required for every hour worked on Saturday)
OSH (Overtime is required for every hour worked on Sunday and Holidays)
H/W (Health & Welfare Insurance)
Pensn (Pension)
Vac (Vacation)
Trng (Training)
Explanations
KENDALL COUNTY
The following list is considered as those days for which holiday rates
of wages for work performed apply: New Years Day, Memorial Day,
Fourth of July, Labor Day, Thanksgiving Day, Christmas Day and
Veterans Day in some classifications/counties. Generally, any of
these holidays which fall on a Sunday is celebrated on the following
Monday. This then makes work performed on that Monday payable at the
appropriate overtime rate for holiday pay. Common practice in a given
local may alter certain days of celebration. If in doubt, please
check with IDOL.
EXPLANATION OF CLASSES
ASBESTOS - GENERAL - removal of asbestos material/mold and hazardous
materials from any place in a building, including mechanical systems
where those mechanical systems are to be removed. This includes the
removal of asbestos materials/mold and hazardous materials from
ductwork or pipes in a building when the building is to be demolished
at the time or at some close future date.
ASBESTOS - MECHANICAL - removal of asbestos material from mechanical
systems, such as pipes, ducts, and boilers, where the mechanical
systems are to remain.
CERAMIC TILE FINISHER
The grouting, cleaning, and polishing of all classes of tile, whether
for interior or exterior purposes, all burned, glazed or unglazed
products; all composition materials, granite tiles, warning detectable
tiles, cement tiles, epoxy composite materials, pavers, glass,
mosaics, fiberglass, and all substitute materials, for tile made in
tile-like units; all mixtures in tile like form of cement, metals, and
other materials that are for and intended for use as a finished floor
surface, stair treads, promenade roofs, walks, walls, ceilings,
swimming pools, and all other places where tile is to form a finished
interior or exterior. The mixing of all setting mortars including but
not limited to thin-set mortars, epoxies, wall mud, and any other
sand and cement mixtures or adhesives when used in the preparation,
installation, repair, or maintenance of tile and/or similar materials.
The handling and unloading of all sand, cement, lime, tile,
fixtures, equipment, adhesives, or any other materials to be used in
the preparation, installation, repair, or maintenance of tile and/or
similar materials. Ceramic Tile Finishers shall fill all joints and
voids regardless of method on all tile work, particularly and
especially after installation of said tile work. Application of any
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and all protective coverings to all types of tile installations
including, but not be limited to, all soap compounds, paper products,
tapes, and all polyethylene coverings, plywood, masonite, cardboard,
and any new type of products that may be used to protect tile
installations, Blastrac equipment, and all floor scarifying equipment
used in preparing floors to receive tile. The clean up and removal of
all waste and materials. All demolition of existing tile floors and
walls to be re-tiled.
COMMUNICATIONS TECHNICIAN
Construction, installation, maintenance and removal of
telecommunication facilities (voice, sound, data and video),
telephone, security, and data inside wire, interconnect, terminal
equipment, central offices, PABX and equipment, micro waves, V-SAT,
bypass, CATV, WAN (wide area network), LAN (local area networks), and
ISDN (integrated system digital network), pulling of wire in
raceways, but not the installation of raceways.
MARBLE FINISHER
Loading and unloading trucks, distribution of all materials (all
stone, sand, etc.), stocking of floors with material, performing all
rigging for heavy work, the handling of all material that may be
needed for the installation of such materials, building of
scaffolding, polishing if needed, patching, waxing of material if
damaged, pointing up, caulking, grouting and cleaning of marble,
holding water on diamond or Carborundum blade or saw for setters
cutting, use of tub saw or any other saw needed for preparation of
material, drilling of holes for wires that anchor material set by
setters, mixing up of molding plaster for installation of material,
mixing up thin set for the installation of material, mixing up of sand
to cement for the installation of material and such other work as may
be required in helping a Marble Setter in the handling of all
material in the erection or installation of interior marble, slate,
travertine, art marble, serpentine, alberene stone, blue stone,
granite and other stones (meaning as to stone any foreign or domestic
materials as are specified and used in building interiors and
exteriors and customarily known as stone in the trade), carrara,
sanionyx, vitrolite and similar opaque glass and the laying of all
marble tile, terrazzo tile, slate tile and precast tile, steps, risers
treads, base, or any other materials that may be used as substitutes
for any of the aforementioned materials and which are used on interior
and exterior which are installed in a similar manner.
MATERIAL TESTER I: Hand coring and drilling for testing of materials;
field inspection of uncured concrete and asphalt.
MATERIAL TESTER II: Field inspection of welds, structural steel,
fireproofing, masonry, soil, facade, reinforcing steel, formwork,
cured concrete, and concrete and asphalt batch plants; adjusting
proportions of bituminous mixtures.
OPERATING ENGINEER - BUILDING
Class 1. Asphalt Plant; Asphalt Spreader; Autograde; Backhoes with
Caisson Attachment; Batch Plant; Benoto (requires Two Engineers);
Boiler and Throttle Valve; Caisson Rigs; Central Redi-Mix Plant;
Combination Back Hoe Front End-loader Machine; Compressor and Throttle
Valve; Concrete Breaker (Truck Mounted); Concrete Conveyor; Concrete
Conveyor (Truck Mounted); Concrete Paver Over 27E cu. ft; Concrete
Paver 27E cu. ft. and Under: Concrete Placer; Concrete Placing Boom;
Concrete Pump (Truck Mounted); Concrete Tower; Cranes, All; Cranes,
Hammerhead; Cranes, (GCI and similar Type); Creter Crane; Spider
Crane; Crusher, Stone, etc.; Derricks, All; Derricks, Traveling;
Formless Curb and Gutter Machine; Grader, Elevating; Grouting
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Machines; Heavy Duty Self-Propelled Transporter or Prime Mover;
Highlift Shovels or Front Endloader 2-1/4 yd. and over; Hoists,
Elevators, outside type rack and pinion and similar machines; Hoists,
One, Two and Three Drum; Hoists, Two Tugger One Floor; Hydraulic
Backhoes; Hydraulic Boom Trucks; Hydro Vac (and similar equipment);
Locomotives, All; Motor Patrol; Lubrication Technician; Manipulators;
Pile Drivers and Skid Rig; Post Hole Digger; Pre-Stress Machine; Pump
Cretes Dual Ram; Pump Cretes: Squeeze Cretes-Screw Type Pumps; Gypsum
Bulker and Pump; Raised and Blind Hole Drill; Roto Mill Grinder;
Scoops - Tractor Drawn; Slip-Form Paver; Straddle Buggies; Operation
of Tie Back Machine; Tournapull; Tractor with Boom and Side Boom;
Trenching Machines.
Class 2. Boilers; Broom, All Power Propelled; Bulldozers; Concrete
Mixer (Two Bag and Over); Conveyor, Portable; Forklift Trucks;
Highlift Shovels or Front Endloaders under 2-1/4 yd.; Hoists,
Automatic; Hoists, Inside Elevators; Hoists, Sewer Dragging Machine;
Hoists, Tugger Single Drum; Laser Screed; Rock Drill (Self-Propelled);
Rock Drill (Truck Mounted); Rollers, All; Steam Generators; Tractors,
All; Tractor Drawn Vibratory Roller; Winch Trucks with "A" Frame.
Class 3. Air Compressor; Combination Small Equipment Operator;
Generators; Heaters, Mechanical; Hoists, Inside Elevators (remodeling
or renovation work); Hydraulic Power Units (Pile Driving, Extracting,
and Drilling); Pumps, over 3" (1 to 3 not to exceed a total of 300
ft.); Low Boys; Pumps, Well Points; Welding Machines (2 through 5);
Winches, 4 Small Electric Drill Winches.
Class 4. Bobcats and/or other Skid Steer Loaders; Oilers; and Brick
Forklift.
Class 5. Assistant Craft Foreman.
Class 6. Gradall.
Class 7. Mechanics; Welder.
OPERATING ENGINEERS - HIGHWAY CONSTRUCTION
Class 1. Asphalt Plant; Asphalt Heater and Planer Combination; Asphalt
Heater Scarfire; Asphalt Spreader; Autograder/GOMACO or other similar
type machines: ABG Paver; Backhoes with Caisson Attachment; Ballast
Regulator; Belt Loader; Caisson Rigs; Car Dumper; Central Redi-Mix
Plant; Combination Backhoe Front Endloader Machine, (1 cu. yd. Backhoe
Bucket or over or with attachments); Concrete Breaker (Truck
Mounted); Concrete Conveyor; Concrete Paver over 27E cu. ft.; Concrete
Placer; Concrete Tube Float; Cranes, all attachments; Cranes, Tower
Cranes of all types: Creter Crane: Spider Crane; Crusher, Stone, etc.;
Derricks, All; Derrick Boats; Derricks, Traveling; Dredges;
Elevators, Outside type Rack & Pinion and Similar Machines; Formless
Curb and Gutter Machine; Grader, Elevating; Grader, Motor Grader,
Motor Patrol, Auto Patrol, Form Grader, Pull Grader, Subgrader; Guard
Rail Post Driver Truck Mounted; Hoists, One, Two and Three Drum; Heavy
Duty Self-Propelled Transporter or Prime Mover; Hydraulic Backhoes;
Backhoes with shear attachments up to 40' of boom reach; Lubrication
Technician; Manipulators; Mucking Machine; Pile Drivers and Skid Rig;
Pre-Stress Machine; Pump Cretes Dual Ram; Rock Drill - Crawler or Skid
Rig; Rock Drill - Truck Mounted; Rock/Track Tamper; Roto Mill
Grinder; Slip-Form Paver; Snow Melters; Soil Test Drill Rig (Truck
Mounted); Straddle Buggies; Hydraulic Telescoping Form (Tunnel);
Operation of Tieback Machine; Tractor Drawn Belt Loader; Tractor
Drawn Belt Loader (with attached pusher - two engineers); Tractor with
Boom; Tractaire with Attachments; Traffic Barrier Transfer Machine;
Trenching; Truck Mounted Concrete Pump with Boom; Raised or Blind Hole
Drills (Tunnel Shaft); Underground Boring and/or Mining Machines 5
ft. in diameter and over tunnel, etc; Underground Boring and/or Mining
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Machines under 5 ft. in diameter; Wheel Excavator; Widener (APSCO).
Class 2. Batch Plant; Bituminous Mixer; Boiler and Throttle Valve;
Bulldozers; Car Loader Trailing Conveyors; Combination Backhoe Front
Endloader Machine (Less than 1 cu. yd. Backhoe Bucket or over or with
attachments); Compressor and Throttle Valve; Compressor, Common
Receiver (3); Concrete Breaker or Hydro Hammer; Concrete Grinding
Machine; Concrete Mixer or Paver 7S Series to and including 27 cu.
ft.; Concrete Spreader; Concrete Curing Machine, Burlap Machine,
Belting Machine and Sealing Machine; Concrete Wheel Saw; Conveyor Muck
Cars (Haglund or Similar Type); Drills, All; Finishing Machine -
Concrete; Highlift Shovels or Front Endloader; Hoist - Sewer Dragging
Machine; Hydraulic Boom Trucks (All Attachments); Hydro-Blaster; Hydro
Excavating (excluding hose work); Laser Screed; All Locomotives,
Dinky; Off-Road Hauling Units (including articulating) Non
Self-Loading Ejection Dump; Pump Cretes: Squeeze Cretes - Screw Type
Pumps, Gypsum Bulker and Pump; Roller, Asphalt; Rotary Snow Plows;
Rototiller, Seaman, etc., self-propelled; Self-Propelled Compactor;
Spreader - Chip - Stone, etc.; Scraper - Single/Twin Engine/Push and
Pull; Scraper - Prime Mover in Tandem (Regardless of Size); Tractors
pulling attachments, Sheeps Foot, Disc, Compactor, etc.; Tug Boats.
Class 3. Boilers; Brooms, All Power Propelled; Cement Supply Tender;
Compressor, Common Receiver (2); Concrete Mixer (Two Bag and Over);
Conveyor, Portable; Farm-Type Tractors Used for Mowing, Seeding, etc.;
Forklift Trucks; Grouting Machine; Hoists, Automatic; Hoists, All
Elevators; Hoists, Tugger Single Drum; Jeep Diggers; Low Boys; Pipe
Jacking Machines; Post-Hole Digger; Power Saw, Concrete Power Driven;
Pug Mills; Rollers, other than Asphalt; Seed and Straw Blower; Steam
Generators; Stump Machine; Winch Trucks with "A" Frame; Work Boats;
Tamper-Form-Motor Driven.
Class 4. Air Compressor; Combination - Small Equipment Operator;
Directional Boring Machine; Generators; Heaters, Mechanical; Hydraulic
Power Unit (Pile Driving, Extracting, or Drilling); Light Plants, All
(1 through 5); Pumps, over 3" (1 to 3 not to exceed a total of 300
ft.); Pumps, Well Points; Vacuum Trucks (excluding hose work); Welding
Machines (2 through 5); Winches, 4 Small Electric Drill Winches.
Class 5. SkidSteer Loader (all); Brick Forklifts; Oilers.
Class 6. Field Mechanics and Field Welders
Class 7. Dowell Machine with Air Compressor; Gradall and machines of
like nature.
OPERATING ENGINEERS - FLOATING
Diver. Diver Wet Tender, Diver Tender, ROV Pilot, ROV Tender
SURVEY WORKER - Operated survey equipment including data collectors,
G.P.S. and robotic instruments, as well as conventional levels and
transits.
TRUCK DRIVER - BUILDING, HEAVY AND HIGHWAY CONSTRUCTION
Class 1. Two or three Axle Trucks. A-frame Truck when used for
transportation purposes; Air Compressors and Welding Machines,
including those pulled by cars, pick-up trucks and tractors;
Ambulances Batch Gate Lockers; Batch Hopperman; Car and Truck Washers;
Carry-alls; Fork Lifts and Hoisters; Helpers; Mechanics Helpers and
Greasers; Oil Distributors 2-man operation; Pavement Breakers; Pole
Trailer, up to 40 feet; Power Mower Tractors; Self-propelled Chip
Spreader; Skipman; Slurry Trucks, 2-man operation; Slurry Truck
Conveyor Operation, 2 or 3 man; Teamsters; Unskilled Dumpman; and
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Truck Drivers hauling warning lights, barricades, and portable
toilets on the job site.
Class 2. Four axle trucks; Dump Crets and Adgetors under 7 yards;
Dumpsters, Track Trucks, Euclids, Hug Bottom Dump Turnapulls or
Turnatrailers when pulling other than self-loading equipment or
similar equipment under 16 cubic yards; Mixer Trucks under 7 yeards;
Ready-mix Plant Hopper Operator, and Winch Trucks, 2 Axles.
Class 3. Five axle trucks; Dump Crets and Adgetors 7 yards and over;
Dumpsters, Track Trucks, Euclids, Hug Bottom Dump Turnatrailers or
turnapulls when pulling other than self-loading equipment or similar
equipment over 16 cubic yards; Explosives and/or Fission Material
Trucks; Mixer Trucks 7 yards or over; Mobile Cranes while in transit;
Oil Distributors, 1-man operation; Pole Trailer, over 40 feet; Pole
and Expandable Trailers hauling material over 50 feet long; Slurry
trucks, 1-man operation; Winch trucks, 3 axles or more;
Mechanic--Truck Welder and Truck Painter.
Class 4. Six axle trucks; Dual-purpose vehicles, such as mounted
crane trucks with hoist and accessories; Foreman; Master Mechanic;
Self-loading equipment like P.B. and trucks with scoops on the front.
TERRAZZO FINISHER
The handling of sand, cement, marble chips, and all other materials
that may be used by the Mosaic Terrazzo Mechanic, and the mixing,
grinding, grouting, cleaning and sealing of all Marble, Mosaic, and
Terrazzo work, floors, base, stairs, and wainscoting by hand or
machine, and in addition, assisting and aiding Marble, Masonic, and
Terrazzo Mechanics.
Other Classifications of Work:
For definitions of classifications not otherwise set out, the
Department generally has on file such definitions which are available.
If a task to be performed is not subject to one of the
classifications of pay set out, the Department will upon being
contacted state which neighboring county has such a classification and
provide such rate, such rate being deemed to exist by reference in
this document. If no neighboring county rate applies to the task,
the Department shall undertake a special determination, such special
determination being then deemed to have existed under this
determination. If a project requires these, or any classification not
listed, please contact IDOL at 217-782-1710 for wage rates or
clarifications.
LANDSCAPING
Landscaping work falls under the existing classifications for laborer,
operating engineer and truck driver. The work performed by landscape
plantsman and landscape laborer is covered by the existing
classification of laborer. The work performed by landscape operators
(regardless of equipment used or its size) is covered by the
classifications of operating engineer. The work performed by
landscape truck drivers (regardless of size of truck driven) is
covered by the classifications of truck driver.
MATERIAL TESTER & MATERIAL TESTER/INSPECTOR I AND II
Notwithstanding the difference in the classification title, the
classification entitled "Material Tester I" involves the same job
duties as the classification entitled "Material Tester/Inspector I".
Likewise, the classification entitled "Material Tester II" involves
the same job duties as the classification entitled "Material
Tester/Inspector II".
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Exhibit “B”
Public Notice
Notice of Ordinance No. ______
Prevailing Wage Rates
The United City of Yorkville has passed an Ordinance establishing the prevailing rate of
wages hereby ascertained to be the same as the prevailing rate of wages for construction
work in the Kendall County area as determined by the Department of Labor and the State
of Illinois as of July 2015. Anyone wishing to inspect the ordinance may do so at:
City Hall, 800 Game Farm Road, Yorkville, Illinois, Monday through Friday, between
the hours of 8:00 A.M. and 4:30 P.M.
BETH WARREN
City Clerk
BY: Lisa Pickering
Deputy Clerk
Have a question or comment about this agenda item?
Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php
Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #7
Tracking Number
ADM 2016-42
Appointed Clerk and Treasurer - Discussion
Administration Committee – June 15, 2016
N / A
Majority
Approval
See attached memo.
Nicole Kathman Administration
Name Department
Summary
A resolution for a binding referendum for the general election in November 2016 for the
elimination of the elected Clerk and Treasurer positions.
Background
On the April 2013 municipal consolidated election, the following two questions were presented
to voters with the following outcomes:
1. Shall the United City of Yorkville appoint rather than elect the office of City Clerk?
Yes – 411, 38.23%
No – 664, 61.77%
2. Shall the United City of Yorkville appoint rather than elect the office of City Treasurer?
Yes – 403, 37.63%
No – 668, 62.37%
At this time, City staff would like the City Council’s direction on reintroducing these two
questions to voters at the November 2016 general election. If the City Council would like the
two questions to be presented, a resolution for each question must be approved and submitted by
August 22, 2016. Therefore, if this item is brought to City Council at the next meeting, there will
be 4 meetings available to discuss and pass this resolution before the deadline. A resolution for
each question is attached.
Since January 2013, the City Treasurer position has been vacant. As you may recall, the City
Treasurer at the time, William Powell resigned as he felt that this position was not needed due to
the Finance Director fulfilling all of the duties. In April 2015, Powell ran again for the position
with a pledge to resign if he were elected and that is exactly what happened.
At this time, the Finance Director fulfills the duties of City Treasurer as the current Deputy City
Treasurer. If the City Treasurer position was changed to an appointed position by referendum,
then by ordinance or resolution, this position could be eliminated. In this case, the City could
benefit financially by the savings of the salaries for both the City Treasurer position and the
Deputy City Treasurer position. Currently, this is set at $3,600 and $100 per meeting for the City
Treasurer and a $1,000 stipend for the Deputy City Treasurer.
Memorandum
To: Administration Committee
From: Nicole Kathman, Administrative Intern
Bart Olson, City Administrator
Date: June 8, 2016
Subject: Resolutions for Appointmentof the Clerk and Treasurer
On a general basis, having appointed officials would allow the City to create required
qualifications for the positions as well as hold them accountable through personnel procedures
and policies. Furthermore, duties of these positions could be delegated to current staff members,
saving the salary cost. Please note, this is not intended as an evaluation of current or past
officials, but rather just simply states what appointing these two elected positions could permit.
If the City Clerk referendum question is approved by City Council and the question receives a
majority of yes votes from the residents, the current clerk would serve out her term through
2019.
For your reference, a compilation of materials on 2012’s discussion and process of adding this on
the ballot is attached. This is primarily comprised of meeting minutes over the course of June –
December 2012.
Recommendation
Staff recommends moving this forward to the June 28, 2016 City Council meeting.
Summary
A resolution for a binding referendum for the municipal consolidated election in April 2013 for
the elimination of the elected Clerk and Treasurer positions.
Background
This item was last discussed by the City Councilduring Summer 2012. Over the course of a few
meetings (minutes attached), the City Council discussed the placement of this referendum question in
relationship to a home rule referendum and REC Center question. The end result of the conversation
appears to be a desire to place the clerk and treasurer question on the April 2013 ballot.
The attached resolution will satisfy that direction.The deadline for referendum questions to be
approved by the City Council is in mid-January, so we do have two more City Council meetings to
discuss this item.
If the referendum question is approved by City Council and the question receives a majority of
yes votes from the residents, the current clerk and treasurer would serve out their term through 2015.
Recommendation
Staff recommends approval of the attached resolution.
Memorandum
To:City Council
From:Bart Olson, City Administrator
CC:
Date:December 6, 2012
Subject:Resolution for the elimination of the Clerk and Treasurer
Resolution No. 201255_
A RESOLUTION PROVIDING FOR THE SUBMISSION TO
THE ELECTORS OF THE UNITED CITY OF YORKVILLE, KENDALL
COUNTY, ILLINOIS, A REFERENDUM OF WHETHER THE CITY SHOULD
APPOINT RATHER THAN ELECT THE OFFICES OF
CITY CLERK AND CITY TREASURER
WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly
existing non home-rule municipality created in accordance with the Constitution of the State of
Illinois of 1970 and the laws of the State; and,
WHEREAS, Article VII, Section 7 of the 1970 Constitution of the State of Illinois
provides that municipalities may by referendum change their form of government and provide
for their officers, manner of selection and terms of office; and,
WHEREAS, Section 28-7 of the Election Code (10 ILCS 5/28-7) provides a method of
submission of referendum which are authorized by Article VII of the Constitution and that such
referendum may be initiated by the City Council by passage of a resolution requesting the
submission of the referendum for consideration by the voters of the City; and,
WHEREAS, the City Council hereby finds that it is in the best interest of the City to
submit the referendum of whether the City shall appoint the City Clerk and City Treasurer.
NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. The City Council finds that the recitals set forth above are true and correct and
includes the recitals in this Resolution.
Section 2. The City Council finds and determines that it is in the best interest of the City
to provide for a referendum concerning the appointment rather than electing the office of City
Clerk and the elimination of the position of City Treasurer.
Section 3. The City Clerk is directed to immediately certify and submit the following
public question to the Kendall County Clerk to be placed on the ballot for the Consolidated
Election to be held on April 9, 2013, in the following form:
Shall the United City of Yorkville appoint rather than elect the office of Yes
City Clerk?
No
Resolution No. 2012-36
Page 1
Section 4. The City Clerk is directed to immediately certify and submit the following
public question to the Kendall County Clerk to be placed on the ballot for the Consolidated
Election to be held on April 9, 2013, in the following form:
Shall the United City of Yorkville appoint rather than elect the office of Yes
City Treasurer?
No
Section 5. This resolution shall be in full force and effect from and after its passage and
approval as required by law.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this
day of e -} , A.D. 2012.
a //"".
CITY CLERK
ROSE ANN SPEARS 1 DIANE TEELING V
KEN KOCH JACKIE MILSCHEWSKI
CARLO COLOSIMO MARTY MUNNS
CHRISFUNKHOUSER LARRY KOT
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this
3 day of DECE-M 664 2012.
AW
MAYOR
Resolution No. 2012- 36
Page 2
The Minutes of the Special Meeting of the City Council –October 27, 2012 –Page 3of4
9. Website Improvement--Administration
It was suggested the website should be improved to make it mobile-friendly and tying it
to tourism.
10. Capital Improvement Projects—Public Works
This is an ongoing project assessed each year. The road study will be a very important
part of this project so that infrastructure repairs can be done at the same time streets are
being improved. Funding is the big issue.
11. Economic Development—Economic Development Committee
Goal #10 ties into this goal. Economic development and expanded tourism to attract
people will bring more money into the City. Alderman Milschewski asked what
tools/outside resources are used by YEDC. YEDC uses demographic information and
surveys. Mr. Colosimo suggested developing a DVD to promote Yorkville.
Ms. Barksdale-Noble noted that there are inexpensive studies available that show where
money is being spent.
12. Metra Station—Economic Development
Ms. Barksdale-Noble said therewill be a meeting with Metra in the next 2 weeks to
reveal their long-term plans. The Mayor met with them recently and Yorkville has a
good chance to be included in their long-range goals. Alderman Kot noted that 10 years
ago Metra had a plan to extend to Plano and that Kendall County is not part of Metra.
13. Community Outreach—Administration
Communication will continue regarding the Rt. 47 improvement project and the River
Road bridge replacement.
14. Elected Officials Referendum Plan—Administration
Alderman Milschewski brought forward the issue of elected Treasurer and City Clerk
positions.
15. Home Rule Referendum—Administration
Mayor Golinski said he is a proponent of home rule. Alderman Funkhouser said the
public must be educated as to thepurpose and advantage of it and how it will be used.
Chief Hart detailed some of the police department advantages, while Mayor Golinski
advised to not proceed until there is credibility with the citizens. It was suggested by Ms.
Milschewski to place this type of information on the blog.
16. Update Technology in Chambers—
Updated sound equipment was suggested since citizens have complained about not
hearing what is said during the public meetings. An aesthetic refreshing of the Council
Chamber was also suggested, including new furniture, paint and other changes.
The Council members then individually ranked the top 5 goals in importance. Mayor
Golinski asked that committee updates be given for these goals. The top five are:
1. Building Fund Balance
2. Road Improvement
3. Police Staffing & Economic Development
4. Downtown Improvement
5. Stricter Code Enforcement
Conclusion:
Alderman Kot noted that funding is the big issue. He would like to have informal
dialogue with businesses just outside theCity limits encouraging them to be in the City
limits. Tax money is being lost and it was suggested to offer them tax incentives.
Mayor Golinski suggested possible free water hook-ups. Mr. Kot stated that Ace
Hardware did not join up with the Jewel parking lot when Jewel was built.
Ms. Barksdale-Noble said each business outside the City limits would require an
individual incentive.
The Minutes of the Special Meeting of the City Council –October 27, 2012 –Page 3 of 4
·{'··
~.
I
The Minutes of the Regular Meeting of the City Council-December 11, 2012-Page 2of3
5. Resolution 2012-34 to Induce the Redevelopment of Certain Property Within the Yorkville
Downtown Tax Increment Redevelopment Project Area (TCB 123, LLC for 210 S. Bridge
Street)-authorize Mayor and City Clerk to execute (EDC 2012-65)
Mayor Golinski entertained a motion to approve the consent agenda as presented. So moved by
Alderman Milschewski; seconded by Alderman Funkhouser.
Motion approved by a roll call vote. Ayes-7 Nays-0
Colosimo-aye, Milschewski-aye, Spears-aye,
Funkhouser-aye, Koch-aye, Teeling-aye, Kot-aye
MJNUTES FOR APPROVAL
1. Minutes of the City Council -November 13, 2012 (CC 2012-97)
Mayor Golinski entertained a motion to approve the minutes of the regular City Council meeting for
November 13, 2012 as presented. So moved by Alderman Colosimo; seconded by Alderman
Milschewski.
Minutes approved unanimously by a viva voce vote.
REPORTS
MAYOR'S REPORT
Mayor Golinski started with Mayor's Report# 3.
Resolution 2012-35 Providing for Submission to the Electors of the United City of Yorkville,
Kendall County, Illinois, a Referendum of Whether the City Should
Appoint Rather than Elect the Offices of City Clerk and City Treasurer
(CC 2012-99)
Mayor Golinski entertained a motion to approve a resolution providing for the submission to the electors
of the United City of Yorkville, Kendall County, Illinois, a referendum of whether the City should
appoint rather than elect the offices of City Clerk and City Treasurer and authorize the Mayor and City
Clerk to execute. So moved by Alderman Milschewski; seconded by Alderman Funkhouser.
City Treasurer Powell addressed the Council in regards to the Treasurers position. He believes the City
has evolved to the point that an elected treasurer is not required. If a treasurer is appointed that would
ensure a qualified person for the job. Alderman Colosimo stated if this referendum passes the two
individuals in office will remain in office until their term expires.
Motion approved by a roll call vote. Ayes-7 Nays-0
Spears-aye, Colosimo-aye, Funkhouser-aye,
Milschewski-aye, Teeling-aye, Koch-aye, Kot-aye
Proclamation for National Drunk and Drugged Driving (3-D) Prevention Month
(CC 2012-98)
Mayor Golinski read a proclamation for National Drunk and Drugged Driving. (See attached.)
Resolution 2012-36 Approving a Real Estate Sale Agreement with Imperial Investments, LLC
for the Sale of Property Owned by the United City of
Yorkville, Illinois (Lot 6, Van Emmon Street)
(CC 2012-92)
Mayor Golinski entertained a motion to approve a resolution approving a real estate agreement with
Imperial Investments LLC for the sale of property owned by the United City of Yorkville, Illinois (Lot 6
Van Emmon Street) and authorize the Mayor and City Clerk to Execute. So moved by Alderman
Colosimo; seconded by Alderman Milschewski.
Alderman Colosimo stated the only error he saw was on page 3 of the amendment in regards to the
establishments located on the south side of Bridge Street. He believes that should be the west side.
Alderman Kot stated the remaining parking spots will remain free.
Motion approved by a roll call vote. Ayes-7 Nays-0 abstain-I
Spears-aye, Colosimo-aye, Funkhouser-abstain, Milschewski-aye
Teeling-aye, Koch-aye, Kot-aye, Mayor Golinski-aye
PUBLIC WORKS COMMITTEE REPORT
No report.
ECONOMIC DEVELOPMENT COMMITTEE REPORT
B.U.I.L.D. Incentive Program Survey Results & Analysis
Resolution No. 2016-____
Page 1
Resolution No. 2016-_____
A RESOLUTION PROVIDING FOR THE SUBMISSION TO
THE ELECTORS OF THE UNITED CITY OF YORKVILLE, KENDALL
COUNTY, ILLINOIS, A REFERENDUM OF WHETHER THE CITY SHOULD
APPOINT RATHER THAN ELECT THE CITY CLERK
WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly
existing non home-rule municipality created in accordance with the Constitution of the State of
Illinois of 1970 and the laws of the State; and,
WHEREAS, Article VII, Section 7 of the 1970 Constitution of the State of Illinois
provides that municipalities may by referendum change their form of government and provide
for their officers, manner of selection and terms of office; and,
WHEREAS, Section 28-7 of the Election Code (10 ILCS 5/28-7) provides a method of
submission of referendum which are authorized by Article VII of the Constitution and that such
referendum may be initiated by the City Council by passage of a resolution requesting the
submission of the referendum for consideration by the voters of the City; and,
WHEREAS, the City Council hereby finds that it is in the best interest of the City to
submit the referendum of whether the City shall have an appointed the City Clerk.
NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1: The City Council finds that the recitals set forth above are true and correct and
includes the recitals in this Resolution.
Section 2: The City Council finds and determines that it is in the best interest of the City
to provide for a referendum concerning the appointment rather than election of the City Clerk.
Section 3: The City Clerk is directed to immediately certify and submit the following
public question to the Kendall County Clerk to be placed on the ballot for the Consolidated
Election to be held on November 8, 2016 in the following form:
Shall the elected office of the City Clerk in the United City of Yorkville,
Illinois be abolished and the City Clerk appointed by the Mayor with the
advice and consent of the City Council?
Yes
_______________
No
Section 4: This resolution shall be in full force and effect from and after its passage and
approval as required by law.
Resolution No. 2016-____
Page 2
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ___ day
of _______________, 2016.
______________________________
CITY CLERK
CARLO COLOSIMO ________ KEN KOCH ________
JACKIE MILSCHEWSKI ________ LARRY KOT ________
CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________
DIANE TEELING ________ SEAVER TARULIS ________
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ___day
of_______________, 2016.
______________________________
MAYOR
Resolution No. 2016-____
Page 1
Resolution No. 2016-_____
A RESOLUTION PROVIDING FOR THE SUBMISSION TO
THE ELECTORS OF THE UNITED CITY OF YORKVILLE, KENDALL
COUNTY, ILLINOIS, A REFERENDUM OF WHETHER THE CITY SHOULD
ABOLISH THE OFFICE CITY TREASURER
WHEREAS, the United City of Yorkville (the “City”) is a duly organized and validly
existing non home-rule municipality created in accordance with the Constitution of the State of
Illinois of 1970 and the laws of the State; and,
WHEREAS, Article VII, Section 7 of the 1970 Constitution of the State of Illinois
provides that municipalities may by referendum change their form of government and provide
for their officers, manner of selection and terms of office; and,
WHEREAS, Section 28-7 of the Election Code (10 ILCS 5/28-7) provides a method of
submission of referendum which are authorized by Article VII of the Constitution and that such
referendum may be initiated by the City Council by passage of a resolution requesting the
submission of the referendum for consideration by the voters of the City; and,
WHEREAS, the City Council hereby finds that it is in the best interest of the City to
submit the referendum of whether the City shall abolish the office of City Treasurer and transfer
the duties of the City Treasurer to the City’s Director of Finance.
NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1: The City Council finds that the recitals set forth above are true and correct and
includes the recitals in this Resolution.
Section 2: The City Council finds and determines that it is in the best interest of the City
to provide for a referendum concerning the appointment rather than election of the City
Treasurer.
Section 3: The City Clerk is directed to immediately certify and submit the following
public question to the Kendall County Clerk to be placed on the ballot for the Consolidated
Election to be held on November 8, 2016 in the following form:
Shall the office of the City Treasurer in the United City of Yorkville,
Illinois be abolished and the duties of the City Treasurer assigned to the
City’s Director of Finance?
Yes
_______________
No
Section 4: This resolution shall be in full force and effect from and after its passage and
approval as required by law.
Resolution No. 2016-____
Page 2
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ___ day
of _______________, 2016.
______________________________
CITY CLERK
CARLO COLOSIMO ________ KEN KOCH ________
JACKIE MILSCHEWSKI ________ LARRY KOT ________
CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________
DIANE TEELING ________ SEAVER TARULIS ________
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ___day
of_______________, 2016.
______________________________
MAYOR
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Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville,
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Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
NB #8
Tracking Number
ADM 2016-43
Home Rule - Discussion
Administration Committee – June 15, 2016
N/A
Majority
Approval
See attached memo.
Bart Olson Administration
Name Department
Summary
Consideration of a resolution which would place a question on home rule authority on the
November general election ballot.
Background
This item was last discussed in July 2012. At the time, the City Council felt that the merits of
home rule warranted consideration of a referendum question in Spring 2013. However, the City
Council was in the beginning stages of financial recovery and felt that questions related to the
elimination of the clerk and treasurer offices, and a question about the REC Center, were more
important. The minutes from the July 2012 City Council meeting indicate that we would revisit the
matter in a year or so, and the item was tabled indefinitely.
In the past several years, the City’s financial position has stabled, the City has seen
progressive growth and development, the City has continued to reduce property taxes, and City
Council policy decisions have been full of respectful and thorough discourse. I feel a discussion on a
referendum question is warranted.
What is home rule authority?
The Illinois constitution, which grants municipal authority, is set up so that municipalities
only have that authority which is specifically granted them under state statutes. This is the definition
of being a “non-home rule community;” we can only do what the state says we can do. When a City
opts to become a home rule community, the state statutes allow us to do anything we deem necessary,
unless the state statutes specifically say we cannot. The packets from Geneva and Lake Forest do an
excellent job on comprehensively explaining home rule authority.
How is home rule authority achieved?
In short, home rule authority is achieved through referendum or through the certification that
the municipality has 25,000 residents. We do expect to have 25,000 residents in the next 10 years,
and the staff has been internally discussing the transition for the past few years. For a referendum
approval, the City Council has the authority to pass an ordinance or resolution initiating the
referendum question. That ordinance or resolution would have to be approved by the City Council 79
days prior to the election date, so we are looking at a mid-August deadline for the November 2016
general election.
Memorandum
To: City Council
From: Bart Olson, City Administrator
CC:
Date: June 9, 2016
Subject: Home rule discussion
Uses in Yorkville?
The first question often posed by residents of a community considering home rule status is
“what are you proposing to do with home rule authority?” The following list of topics that residents,
businesses, and the City Council has discussed over the past decade that could be assisted with home
rule authority. We do not necessarily recommend that each of these authorities be used; we only pose
them as an illustration of possibilities under home rule.
1) Can incur debt beyond 20 years
a. If the City is going to entertain a Fox River water intake, which will cost well over $60
million, it would be advantageous to have some flexibility to extend the term of the
loan repayment beyond 20 years. Limiting the term to 20 years will result in some
tough decisions while the City tries to secure its long term viability.
b. When the City refinanced the Rob Roy debt obligation, we were limited to bonds that
had less than a 20 year term. For large, long-term utility projects it may be desirable
to have the payment period more closely match the useful life of the item. For things
like sewer and water mains, this could mean a 40 year debt obligation (maximum).
The benefits of being able to stretch payments out over longer periods is that it allows
more time for developers to build in the service area (and thus pay their share of the
project) and lowers the burden on individual homeowners to a more manageable
amount.
2) Improving the City’s bond ratings
a. A component of the City’s various bond ratings is based on being non-home rule vs.
home rule. Bond rating agencies have figured out that a home rule municipality has
more authority and flexibility to deal with large issues when they occur (be it recession
or state budget impasse) and this has become a justification for lower ratings for non-
home rule municipalities. Higher bond ratings are attributable to lower debt issuance
costs and interest rates, which saves the City money in the long run. Even if the City
never uses any of its expanded home rule authority, it would benefit by just having the
title of a home rule municipality.
3) Changing the size of the City Council
a. After the 2010 decennial census results were received in summer 2011, the City
Council was faced with the requirement to add one ward and two aldermen to the
current ward system. This addition was triggered by state statute, but the statute also
gave us the authority to temporarily freeze the number of aldermen and wards at our
current level. So, the City Council passed an ordinance keeping the number of
aldermen and wards at their current level. We will be faced with the same issue in
2020, and assuming we grow to above 20,000 residents by then, we will actually be
faced with a choice of 5 wards and 10 aldermen or 7 wards and 14 aldermen. With
home rule status, the City could authorize a referendum question to the voters to
permanently set any number of wards and aldermen (4/8, 5/10, 4/4, 10/10, etc.).
4) Landlord-tenant issues
a. Residents have previously asked us for crime-free housing ordinances, or assistance
with landlord issues. As a non-home rule municipality, the City has almost no
authority over landlord-tenant issues. As a home rule municipality, the City could
pass standards and regulations for rental properties. This has been done in other
municipalities to make sure landlords are registered in the City, and to enact standards
on living conditions in a rental unit. Crime-free housing ordinances have also been
used on behalf of landlords to easily evict bad tenants.
5) Reduced residential speed limit
a. This authority is one of the most requested municipal ordinances by residents. We
often receive complaints that cars are driving too fast through neighborhoods. We
respond to those complaints with extra police presence in the area, speed trailers, and
loaning speed guns to residents so they can see how fast cars are travelling. Under
home rule-authority, the default residential speed limit in the City could be reduced
from 30 mph to 25mph.
6) Have greater flexibility to enforce property maintenance costs on properties subject to a
violation
a. Any decision rendered by an administrative adjudication officer is as strong as a
decision by a judge – which means the City could levy fines for mowing violations
and then immediately lien the property.
b. The maximum violation for a single citation is currently around $50,000 under non-
home rule laws. As a home rule unit, we would be able to exceed that amount. This
would be particularly helpful in cases where entire houses must be condemned and
torn down (i.e. abandoned homes with mold issues).
7) Establish more flexible rules for administrative adjudication
a. As a non-home rule unit, adjudication hearings must be between 30 and 40 days from
the date the ticket was issued. As a home rule unit, we would be able to change that
window to as low as 15 days from the date the ticket was issued.
8) Establish more flexible rules for purchase and sale of public property
a. As a non-home rule municipality, the City can only sell property through an auction,
request for bids, or through partnership with a broker. The City can only purchase
property by having a public hearing, and then having the results published in the local
newspaper twice after the approval of the ordinance. We have considered selling the
old post office in the past, and have purchased the Betzweiser building in the past
decade. Having home rule authority would allow us to lengthen or shorten the RFP
window for the sale of property, or would allow us to consider different procedures for
the sale (direct negotiations with multiple developers, etc.). For purchase of public
property, the non-home rule requirement to publish the entire purchase ordinance after
the ordinance is approved is archaic and expensive. The City could still publicize the
property purchase through its website, press releases, or other methods.
9) Alternatives to Police and Fire Commissions
a. While we have had no recent issues with hiring and firing authority with our Police
and Fire Commissions, home rule municipalities will often set up a hiring process
where the Police Chief is the final authority on hiring and firing, as opposed to the
Police and Fire Commission. This is done primarily so that the Police Chief has
control over his department, and can be held accountable for poor hires or firings. The
other reason to consider this process is for expediency in hiring. The simple act of
calling a meeting and then waiting for that meeting can add a few weeks to a hiring
process. These few weeks can be the difference between hiring someone at the top of
a list, and having those top candidates find employment elsewhere.
10) Zoning ordinances
a. Exemption from the “Affordable Housing Planning and Appeal Act” which requires
all local governmental bodies having zoning authority to provide at least 10% of their
year-round housing units for affordable housing. The Act requires extensive research
and planning, and entails such activities as conducting a survey of all housing units,
identifying existing housing stock which is most appropriate for affordable housing,
and creating a plan to convert and/or rehabilitate the housing for that use (think
Comprehensive Plan).
b. Greater flexibility with regards to procedural changes in our zoning ordinance, such as
establishing additional recommending committee/boards, expanding powers granted to
those committees/boards and approval processes.
11) Can opt out of unfunded state mandates
a. For years, the state was known for passing unfunded mandates down to lower levels of
government. Fortunately, they have greatly reduced the frequency of that practice in
the past few years; unfortunately, they have moved on to diverting local revenues to
state purposes. The most recent unfunded state mandates are listed below. If we were
home rule, we could simply ignore the mandate.
i. ADA Accessibility
ii. Adoption of the Illinois Energy Efficient Building Act. In part required
building department to began res-check reviews of all new residential
commercial plans. Needed staff education and training.
iii. Affordable Housing Act (discussed above).
iv. AED’s at the concession stands and all recreation buildings
12) Broadly impose impact fees
a. Non-home rule municipalities may enact impact fees as part of an annexation
agreement, which is how the City’s current impact fees have been legal. Home rule
municipalities may require impact fees outside of annexation agreements above what
is authorized under 65 ILCS 5/11-12-5, as long as the fees are reasonable, specific and
unique, proportional and have a direct connection to the development and the
imposition to the public general health, safety, morals and welfare. A common
example of home rule impact fees being a benefit to a municipality is on old
undeveloped lots. Because home rule impact fees are applied to every vacant property
in the City (and in some cases on tear downs), a developer that annexed in 1950
(before impact fees existed) would still be required to pay impact fees authorized in
2012.
13) Enact recall elections by ordinance
a. In the past few years, home rule authority has been used to set up a recall election
procedure in Buffalo Grove. The recall election was the first of its kind in Illinois, and
articles are attached. This type of authority would be a welcome authority for voters
and a noted safeguard for elected officials when we are discussing the benefits of
expanded home rule authority.
Issues to think about for residents concerned about home rule authority
As many of the articles attached to this memo explain, much of the new authority granted
under home rule status deals with finances. While people may initially associate this with increased
revenues (i.e. raising taxes), studies have shown that municipalities will use the new power to shift
the tax burden among groups in the City, or more often to broaden the tax base that is coming from
non-residents. For example, if the City were to pass a $0.02 per gallon gasoline tax, some of that
money would come from non-residents. If the annual total from that gas tax was $100,000 per year,
the City could reduce property taxes by $100,000, reduce the garbage surcharge by $100,000 in total,
or could cut the water infrastructure improvement and maintenance fee. In the example of the water
fee, this would result in a billing cycle reduction from $16.50 to $13.75. While residents would still
be paying some of the tax burden through the gasoline tax, non-residents would be too – which is not
the case for the water infrastructure and maintenance fee.
Other examples of revenue flexibility that may benefit Yorkville include the use of the hotel-
motel tax for purposes other than tourism, and sales taxes on restaurant food and beverages
While restaurant owners may not initially like this tax, they may appreciate their property taxes being
reduced a proportionate amount. With two large regional recreation attractions, we do expect our
restaurants and taverns to serve many visitors from out-of-town.
1) Issue general obligation bonds without a referendum
a. General obligation bonds are debts issued by a municipality that are on the full faith
and credit of all property owners in the City. They may be paid off by any municipal
revenue source, but typically they are accompanied by a tax increase. As a non-home
rule municipality, general obligation bonds may only be issued by referendum. As a
home rule municipality, general obligation bonds may be issued by ordinance. The
only general obligation bond that the City has authorized is for the library, which was
approved by referendum.
2) Increase property taxes beyond the PTELL limits
a. One of the most frequent concerns of residents is the elimination of the property tax
cap. Under home rule authority, a municipality does not have to follow a property tax
cap. However, as stated in the NIU studies, most home rule municipalities still follow
the property tax cap either by policy or by law. This can be followed by policy each
year by calculating the tax levy amount as if the City was still subject to the tax cap.
In this case, the City simply levies an amount less than the theoretical tax cap. A tax
cap can also be followed by law. In other words, a municipality could approve an
ordinance saying that they will follow the tax cap every year, and then subject that law
to a higher approval threshold to be over turned (i.e. ¾ majority). This ordinance
would then be filed with the County Clerk, and they would continue to calculate the
tax cap on our behalf each year. If home rule is ever approved for Yorkville, Mayor
Golinski has stated that he intends to have an ordinance approved that implements the
PTELL property tax cap.
3) Broad taxing authority
a. As stated above, broad taxing authority is available to a municipality. Many will use
this authority for hotel-motel taxes (that do not have to be spent on tourism),
amusement taxes beyond 5%, gas taxes, food and beverage taxes (for dining out in
restaurants), mandatory business licensing, real estate transfer taxes, wheel taxes,
tobacco product taxes, and sales taxes in excess of the local 1% share. As a reminder,
empirical evidence suggests that municipalities do not use this additional taxing
authority to raise taxes – they usually try to shift the burden of taxation to non-
residents.
Recommendation
Staff has attached a resolution for a November general election home rule question. Staff
recommends approval of the resolution, but recognizes there will be major discussion on this matter.
The deadline for the November ballot is mid-August, giving us four City Council meetings and two
more Administration Committee meetings to discuss the matter.
Municipal Handbook | 2011 13
CHAPTER 2
HOME RULE AND INTERGOVERNMENTAL
COOPERATION
I. WHAT DOES “HOME RULE” MEAN?
“Home rule” gives local governments power to act autonomously.
These grants are made either through state constitutions or state
legislation. Most states have provisions for some form of home
rule. Very simply stated, a non-home rule municipality must show
a specific grant of legal authority in order to exercise a power
while a home rule municipality may usually take an action unless
it is specifically prohibited or “preempted.”
II. LIFE BEFORE HOME RULE POWERS
The 1870 Illinois Constitution made no provision for home rule.
Thus, prior to the 1970 Illinois Constitution, municipalities could
not exercise any powers except those granted by the General
Assembly. This concept, known as “Dillon’s Rule,” was first
expressed in an opinion by Iowa Supreme Court Judge John
Forrest Dillon in 1868. Under the rule, local governmental
bodies could exercise only those powers that were specifically
granted to them by statute or necessarily implied from statutes or
other grants of power. This was quite limiting since it rendered
communities powerless to deal with new problems or regional
concerns. Before municipalities could solve a particular problem,
they needed to first decide whether they even had any authority
to deal with the matter.
III. THE BEGINNING OF HOME RULE POWERS
Around 1900, as local governments became more complex, and
as urbanization steadily transformed hamlets into metropolises,
many states began giving “home rule” powers to their cities and
villages. In Illinois, municipalities fought for home rule for more
than 50 years before they succeeded. In the beginning of the
struggle, smaller communities fought home rule because they
14 Municipal Handbook | 2011
feared it would be used by larger municipalities to achieve even
greater power. Eventually, both small towns and the largest
municipalities began to realize that the legislature could not meet
each of their individual needs. Thus, the concept of home rule
powers was drafted into the 1970 Illinois Constitution.
On July 1, 1971, approximately 60 Illinois municipalities
automatically achieved home rule. The 1970 Constitution freed
home rule municipalities from having to hunt for authority for
their each and every act. Instead, subject to certain limitations
and restrictions, the municipal legislative body may act without
relying on the General Assembly. This power pertaining to local
affairs allows solutions to local problems to be fashioned by
those closest to the problems rather than those sitting in
Springfield. Hence, home rule may be thought of as the power to
act without statutory authority.
Since 1971, many municipalities have become home rule units,
either through population growth or referendum. There are
currently more than 200 home rule municipalities in Illinois.
Many municipalities with populations under 5,000 have even
become home rule units, including some with populations
under 500.
IV. HOW CAN A MUNICIPALITY OBTAIN
HOME RULE STATUS?
Municipalities with a population of at least 25,000 automatically
have home rule powers. Smaller municipalities can achieve
home rule status by the majority vote of their citizens at a local
referendum.1 Cook County automatically achieved home rule
upon the effective date of the constitution. No other county, to
date, has by referendum voted to become a home rule unit. The
referendum may be called or initiated either by a resolution of
the governing body or by a petition signed by 10% of the number
of registered voters in the governmental unit. If the referendum
fails, a new vote may not be taken for 23 months.2
1 ILL. CONST. 1970 ART. VII, §6(a); 10 ILCS 5/28-7.
2 10 ILCS 5/28-7.
Municipal Handbook | 2011 15
V. DOES EACH MUNICIPALITY THAT
AUTOMATICALLY BECOMES HOME RULE
THROUGH POPULATION GROWTH HAVE TO
ACCEPT IT?
Yes, but the municipality may still decide by referendum not to
be a home rule municipality.3 An election to change from a home
rule municipality to a non-home rule municipality may only be
held once in every 47-month period.4 A municipality that
becomes a home rule unit may decide to go very slowly on
asserting its new powers or it may aggressively move to solve
problems as they occur. Very few municipalities that have
become home rule have rejected it.
VI. WHAT ARE THE SPECIFIC HOME RULE POWERS
GRANTED BY THE 1970 CONSTITUTION?
Article VII, Section 6(a) provides, in part, that:
A home rule unit may exercise any power and perform
any function pertaining to its government and affairs
including, but not limited to, the power to regulate for
the protection of the public health, safety, morals and
welfare; to license; to tax; and to incur debt.
This provision unshackles home rule municipalities from being
required to find legislative authorization for their every act.
Further, every law that is enacted may not deny or limit home
rule powers or functions unless there is specific language
limiting or denying the power or function.5 If a home rule
municipality is considering a matter involving its government
and affairs, its officials will have the broadest power to deal with
it, limited only by constitutional due process and equal
protection requirements and preemption by the General
Assembly. In addition, the General Assembly has provided that
3 ILL. CONST. 1970 ART. VII, §6(b).
4 10 ILCS 5/28-7.
5 5 ILCS 70/7.
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this power may be exercised notwithstanding the effects on
competition, which lessens the exposure of municipalities to
antitrust suits.6
The issue, therefore, becomes whether, in any given situation,
the exercise of the power or the performance of the function
pertains to the individual municipality’s government and affairs.
Many powers and functions obviously relate to the government
and affairs of the municipality alone. And, just as clearly, others
do not. For instance, municipal actions that impact how other
governmental entities are to function or attempt to modify the
judicial system do not relate to that municipality alone. Thus, a
home rule county could not pass an ordinance relating to the
frequency of tax payments to all governments within the county7
and a city could not control the manner in which objections to
the enforcement of its ordinances would be judicially reviewed,8
or affect the law on garnishments.9 A municipality could not pass
an ordinance requiring courts to order a losing party in an
ordinance enforcement case to pay the municipality’s
legal fees.10
For situations in the gray area at the edge, the courts have
established criteria to be used to determine the proper
assignment of the power between the municipality and the state.
Specifically, courts look to: (1) the nature and extent of the
concern being addressed; (2) which units of government have the
most vital interest in the solution of the concern addressed; and
(3) the role traditionally played by local and statewide authorities
in dealing with the concern.11
The court has applied these factors to uphold a municipality’s
regulation of handgun registration and possession within its
boundaries.12 On the other hand, a home rule unit may not
6 65 ILCS 5/1-1-10.
7 Bridgeman v. Korzen, 54 Ill. 2d 74 (1972).
8 Paper Supply Co. v. City of Chicago, 57 Ill. 2d 553 (1974).
9 McLorn v. East St. Louis, 105 Ill. App. 3d 148 (5th Dist. 1982).
10 Village of Glenview v. Zwick, 356 Ill. App. 3d 630 (1st Dist. 2005).
11 Kalodimos v. Village of Morton Grove, 103 Ill. 2d 483 (1984).
12 Id.
Municipal Handbook | 2011 17
disregard the Prevailing Wage Act in awarding a contract
because it is considered a matter of statewide interest rather than
local concern.13 In addition, branch banking is a matter of
statewide, and not local, concern.14
A home rule unit may frequently exercise powers concurrently
with the state.15 A home rule government’s power to regulate for
the protection of public safety includes the authority to enact
ordinances which address matters already covered by state law
as long as the legislature does not limit the power.16 Even
comprehensive state regulation, when there is no express
language of exclusive state control, will not be enough to deny
home rule powers.17 An example of an area of concurrent
authority is the area of liquor control, except that home rule
municipalities may not lower the minimum drinking age.18 In the
event of concurrent legislation, the court must enforce home rule
ordinances, even if they are more stringent than state law.19
VII. IN WHICH AREAS MAY HOME RULE
MUNICIPALITIES EXERCISE THEIR POWERS?
A. Public Health, Safety, Morals and Welfare
Unless specifically restricted by state law (for example, in the
area of the age for consumption of alcoholic beverages)20 or
other provisions of the constitution, a home rule municipality
may pass ordinances regulating the areas of building, zoning,
sanitation, nuisance, civil disturbance and all other matters of
13 People ex rel. Bernardi v. City of Highland Park, 121 Ill. 2d 1
(1988).
14 People ex rel. Lignoul v. City of Chicago, 67 Ill. 2d 480 (1977).
15 Carlson v. Briceland, 61 Ill. App. 3d 247 (1st Dist. 1978).
16 City of Chicago v. Powell, 315 Ill. App. 3d 1136 (1st Dist. 2000).
17 Village of Bolingbrook v. Citizens Utilities Co., 158 Ill. 2d 133
(1994).
18 235 ILCS 5/6 18; Sip and Save Liquors, Inc. v. Daley, 275 Ill. App.
3d 1009 (1st Dist. 1995).
19 People v. Jaudon, 307 Ill. App. 3d 427 (1st Dist. 1999).
20 235 ILCS 5/6-18
18 Municipal Handbook | 2011
public health, safety, morals and welfare.21 A home rule
municipality may regulate the differential in price between
self-service and full-service gasoline.22 A home rule unit may
adopt regulations relating to contracts between landlord and
tenant.23 Even in areas where partial preemption has taken place,
home rule communities still have the power to supplement state
law so long as the local ordinance does not seek to reduce state
minimum standards or provides for a lesser penalty than state
law imposes.24 Chicago was allowed to use its home rule powers
to confiscate and destroy a firearm owned by a non-resident
because this non-registered weapon had no protection under
state law.25
B. Zoning and Subdivision
In matters of zoning, subdivision control and planning, home
rule municipalities may make procedural changes, as long as
they meet the tests of due process, equal protection of the law
and other constitutional guarantees.26 Municipalities possess
broad basic zoning authority, which is only expanded by home
rule powers. Home rule units may zone landfill sites as long as
standards similar to those in state environmental law are
utilized.27 Any extraterritorial jurisdiction for zoning still
depends upon the grant of the powers contained in Division 13
of Article 11 of the Illinois Municipal Code. Extraterritorial
subdivision control and planning is still subject to Division 12 of
Article 11 of the Illinois Municipal Code.28
21 ILL. CONST. 1970 ART. 7, §6(a)
22 Midwest Petroleum Marketers Ass’n v. City of Chicago, 82 Ill. App.
3d 494 (1st Dist. 1980).
23 City of Evanston v. Create, 85 Ill. 2d 101 (1981).
24 City of Chicago v. Pollution Control Board, 59 Ill. 2d 484 (1974);
Village of Park Forest v. Thomason, 145 Ill. App. 3d 327 (1st Dist.
1986).
25 City of Chicago v. Taylor, 332 Ill. App. 3d (1st Dist. 2002).
26 Cain v. American National Bank and Trust Co., 26 Ill. App. 3d 574
(1st Dist. 1975).
27 County of Cook v. Sexton, 86 Ill. App. 3d 673 (1st Dist. 1980).
28 City of Carbondale v. Van Natta, 61 Ill. 2d 483 (1975).
Municipal Handbook | 2011 19
C. Personnel
A home rule municipality may extend the period of probation for
employees to achieve full or limited tenure rights otherwise
provided by the statute.29 A home rule community may elect to
combine its police and fire departments,30 or to grant its police
chief the power to discharge a probationary police officer,31 and
may require its police officers to participate in the police pension
fund as a condition of employment.32 It may also adopt
procedures different from those established in the state statutes
for the discipline, discharge or promotion of personnel.33 It may,
for example, pass an ordinance granting to the police chief,
rather than the board of fire and police commissioners, the power
to make temporary appointments.34
D. Enforcement of Zoning, Building and Related
Codes on Other Governmental Bodies
Other public bodies are not exempt from a home rule
municipality’s zoning ordinances or codes relating to subdivision
drainage and parking requirements.35 A governmental body, the
territory of which is located within a municipality, must also
comply with a home rule unit’s applicable building codes.36
29 Scott v. City of Rockford, 66 Ill. App. 3d 338 (1978).
30 Village of Rosemont v. Mathias, 109 Ill. App. 3d 894 (1st Dist.
1982).
31 Cheek v. Dye, 108 Ill. App. 3d 711 (4th Dist. 1982).
32 Sanders v. City of Springfield, 130 Ill. App. 3d 490 (4th Dist. 1985).
33 Messina v. City of Chicago, 145 Ill. App. 3d 549 (1st Dist. 1986);
Mandarino v. Village of Lombard, 92 Ill. App. 3d 78 (2d Dist. 1980);
Resman v. Personnel Board of the City of Chicago, 96 Ill. App. 3d 919
(1st Dist. 1981); Hoffman v. Board of Fire and Police Commissioners
of the City of Peoria, 86 Ill. App. 3d 505 (3d Dist. 1980); Kadzielawski
v. Board of Fire and Police Commissioners of Skokie, 194 Ill. App. 3d
676 (1st Dist. 1990).
34 Kotte v. Normal Board of Fire and Police Commissioners, 269 Ill.
App. 3d 517 (4th Dist. 1995).
35 Wilmette Park District v. Village of Wilmette, 112 Ill. 2d 6 (1986).
36 Village of Swansea v. County of St. Clair, 45 Ill. App. 3d 184 (5th
Dist. 1977); Lake County Public Building Commission v. City of
Waukegan, 273 Ill. App. 3d 15 (2d Dist. 1995).
20 Municipal Handbook | 2011
Thus, building and related codes would apply to park districts,
sanitary districts, counties and other public bodies. These public
bodies (except for school districts which are covered by a
statewide code) would be required to obtain building permits at
the established fees and to build in compliance with the codes.
However, it is unclear as to whether a home rule municipality
may use its ordinances to prevent construction of facilities by a
governmental body where the structure to be built is central to
the operation of the task given by statute to the other
governmental body. Home rule units may also not block the
operation of the facilities of regional governments.37 The
appellate court held that a home rule unit may not subject the
Board of Trustees of University of Illinois, an arm and
instrumentality of the state, to its building, health and
safety ordinances.38
A home rule unit may exercise the power of eminent domain in
an area not established by the legislature, but the enactment may
be overturned if it is vague or overbroad.39
E. Taxation
Home rule municipalities have a broad general power to tax.
Except where restricted by statute (to date, the tax cap does not
apply to the tax levy of home rule communities), a home rule
municipality may impose any kind of taxes it wishes—property
taxes, certain sales and use taxes, inheritance taxes, motor
vehicle taxes, tobacco products taxes, hotel/motel taxes, per
capita head taxes, leasing taxes, admission taxes, wheel taxes,
gasoline taxes and amusement taxes, provided that such taxes are
not based on or measured by income, earnings, or occupations,
or pre-empted by state legislation. The Illinois Constitution, at
Article VII, Section 6, gives to home rule units of government
the power to impose taxes measured by income or earnings or
upon occupations only as granted by state statute.
37 City of Evanston v. Regional Transportation Authority, 202 Ill. App.
3d 265 (1st Dist. 1990).
38 Board of Trustees of University of Illinois, v. City of Chicago, 317 Ill.
App. 3d 569 (1st Dist. 2000).
39 City of Wheaton v. Sandberg, 215 Ill. App. 3d 220 (2d Dist. 1991).
Municipal Handbook | 2011 21
However, the Chicago service tax ordinance was declared
invalid.40 In addition, a home rule tax on utility services was an
improper tax on services rather than a tax on tangible goods.41
Moreover, successful home rule taxes will place the incident of
the tax on the purchaser, but require the seller-business owner to
account for the collection and turnover of the tax proceeds to the
municipality.42 However, when a court finds that too many legal
responsibilities and obligations have been placed on a person
providing a service, a home rule tax ordinance may be found
unconstitutional even if it contains a declaration that the tax is on
the purchaser of the service.43
If taxes are levied carefully and precisely on the incidence of the
activity or transaction rather than on the seller, they will likely be
declared valid. A motel tax, for example, is proper if it is paid by
the guest on the privilege or incidence of renting the room rather
than on the gross receipts or activity of the motel owner.44 The
Illinois Supreme Court also upheld a tax on the sale of packaged
alcoholic beverages by a home rule county,45 a municipal
employee head tax payable by the employer,46 a municipal
admissions tax as applied to horse racing events,47 and a
municipal amusement tax even when collected against a park
district.48 Similarly, the Court upheld a City of Chicago tax on
boats moored in harbors operated by the Chicago Park District.49
40 Commercial National Bank of Chicago v. Chicago, 89 Ill. 2d 45
(1983).
41 Waukegan Community Unit School District No. 60 v. City of
Waukegan, 95 Ill. 2d 244 (1982).
42 Bloom v. Korshak, 52 Ill. 2d 56 (1972).
43 Commercial National Bank v. City of Chicago, 89 Ill. 2d 45 (1981).
44 Marcus Corp. v. Village of South Holland, 120 Ill. App. 3d 300 (1st
Dist. 1983).
45 Mulligan v. Dunne, 61 Ill. 2d 544 (1975).
46 Paper Supply Co. v. City of Chicago, 57 Ill. 2d 553 (1974).
47 Town of Cicero v. Fox Valley Trotting Club, 65 Ill. 2d 10 (1976).
48 Board of Education, School District 150 v. City of Peoria, 76 Ill. 2d
469 (1979).
49 Chicago Park District v. City of Chicago, 111 Ill. 2d 7 (1986).
22 Municipal Handbook | 2011
This broad taxing power may be limited or denied only by a
three-fifths vote of each House of the General Assembly.50 An
example of this expanded power is that home rule municipalities
may levy a tax for library purposes different in amount from that
recommended by the library board or in an amount greater than
permitted by statute.51 The courts will not review whether the tax
levy of a home rule municipality is justified because the power
to limit such taxes resides in the General Assembly, which in this
case had not acted to limit the taxing power. The cases which
limited the power of a government to tax when it had a surplus
of funds do not apply in home rule units. The issue is political,
not legal.52
The power to impose an income tax is treated separately in the
local government article of the Illinois Constitution, which
makes it clear that the General Assembly may authorize a
municipal income tax.53 However, until the General Assembly
authorizes such a tax, home rule municipalities have no power to
levy an income tax.
Even with broad home rule tax powers, a community may take
an action which requires other governments to carry out its goal.
The courts may find this to be overreaching. So, the courts found
an attempt by a home rule community to extend the time for the
passage of the annual appropriation ordinance to be invalid
because this act could cause serious problems for the county
clerk in the timely determination of rates and for the county
collector in the orderly collection of taxes.54
Home rule cities and counties may each tax the same event or
transaction. The Illinois Supreme Court has held that a Cook
County tax upon the sale of motor vehicles was valid within a
50 ILL. CONST. 1970 ART. VII, §6(g).
51 City of Rockford v. Gill, 75 Ill. 2d 334 (1979).
52 Trust No. 1105 v. People ex rel. Little, 328 Ill. App. 3d (4th Dist.
2002).
53 ILL. CONST. 1970 ART. VII, §6(e)(2).
54 In re Application of Anderson, 194 Ill. App. 3d 414 (2d Dist. 1990).
Municipal Handbook | 2011 23
home rule municipality which imposed its own tax on such
a sale.55
F. Elections
Court decisions have indicated that home rule communities may
have certain powers regarding elections governing purely local
issues. For example, a home rule municipality may choose, by
referendum, to have nonpartisan elections,56 to change the clerk
from an appointive to elective office or to change the number of
trustees and terms of office.57 A home rule municipality may
enact an ordinance providing for the recall of elected officials,
but neither home rule nor non-home rule units may use referenda
to adopt recall procedures under Article VII of the Illinois
Constitution.58 A home rule unit may also hold a referendum to
provide for runoff elections, but the proposition must clarify the
procedure and include the dates for the runoffs and the number
of candidates to participate.59 In 2005, the Attorney General
opined that a home rule municipality may by referendum
choose to elect its officers via cumulative voting or by instant
run-off voting.60
G. Finance
In financial matters relating to the expenditure of its funds, a
home rule municipality need not be bound by state law requiring
prior appropriation.61
55 City of Evanston v. County of Cook, 53 Ill. 2d 312 (1972).
56 Boytor v. City of Aurora, 81 Ill. 2d 308 (1980).
57 Clarke v. Village of Arlington Heights, 57 Ill. 2d 50 (1974); Brown v.
Perkins, 706 F.Supp. 633 (N.D. Ill. 1989).
58 Williamson v. Doyle, 103 Ill. App. 3d 770 (1st Dist. 1981).
59 Leck v. Michaelson, 111 Ill. 2d 523 (1986).
60 ILL. ATT’Y GEN. OP. NO. 05-007.
61 City of Burbank v. Illinois State Labor Relations Bd., 185 Ill. App. 3d
997 (1st Dist. 1989).
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H. Special Assessments
Home rule municipalities have full power to levy special
assessments in order to make local improvements. The General
Assembly never may take away this power, except by
constitutional amendment.62 Under the 1870 Constitution, a
municipality could levy special assessments only as authorized
by the General Assembly. Moreover, under the 1970
Constitution, home rule municipalities may exercise their special
assessment power jointly with other local governments.
I. Special Service Area Tax
The 1970 Constitution grants all municipalities, home rule and
non-home rule, the power to levy or impose additional taxes and
to incur debt to finance special services, such as street lights,
paving and sewers, in certain areas within the municipality.63 In
the past, by reason of the tax uniformity requirement, all the
taxpayers of a municipality were required to pay for a new
project financed by general taxation, even if it served only a
limited area of the municipality. The Illinois Supreme Court has
held, however, that no property taxes may be levied to support
such projects without specific enabling legislation.64 Such
legislation was then passed and is in effect.65 A home rule
community may also elect to exempt certain property within a
special service area from tax otherwise payable.66 A home rule
unit may extend a special service area tax based on a standard
other than assessed value but it may not force a county to collect
this tax and must do so itself.67
62 ILL. CONST. 1970 ART. VII, §6(l).
63 Coryn v. City of Moline, 71 Ill. 2d 194 (1978); Sweis v. City of
Chicago, 142 Ill. App. 3d 643 (1st Dist. 1986).
64 Oak Park Federal Sav. and Loan Ass'n v. Village of Oak Park, 54
Ill.2d 200 (1973); See also, ILL. ATT’Y GEN. OP. NO. S-951 (1975).
65 35 ILCS 200/27-5, et seq.
66 Elgin National Bank v. Rowcliff, 109 Ill. App. 3d 719 (2d Dist.
1982).
67 County of Will v. Village of Rockdale, 226 Ill. App. 3d 634 (3d Dist.
1992).
Municipal Handbook | 2011 25
J. Debt
The 1970 Constitution vastly liberalized local debt provisions.
The 1870 Constitution had a rigid debt incurring limit of 5% of
the assessed valuation of local property. Revenue bonds were not
subject to that limit.
The constitution establishes separate rules for debt payable from
property taxes and debt payable from other sources, such as
revenue from a utility, corporate funds, and taxes other than
property taxes. A home rule municipality begins with the
unlimited power to incur debt payable from property taxes. The
General Assembly may limit this power by establishing statutory
debt limits and referendum requirements for bonded debt
payable from ad valorem (imposed at a percentage rate against
the value of the item taxed) property taxes. However, the
General Assembly may never set limits lower than:
(1) 3% of the assessed property valuation if the
municipality has 500,000 people or more;
(2) 1% of the assessed property valuation if the
municipality has more than 25,000 people but less
than 500,000;
(3) ½% of the assessed property valuation if the
municipality has 25,000 people or fewer.68
The sale of such non-referendum debt may be authorized by the
passage of an ordinance enacted by the corporate authorities.
Since the passage of the constitution, no statutory limits have
been imposed upon the debt incurring powers of home rule units.
Laws presently in force which allow the establishment of tax
caps throughout the state do not limit home rule debt.
The Illinois Supreme Court has approved the sale of general
obligation bonds payable from property taxes by a home rule
68 ILL. CONST. 1970 ART. VII, §6(k).
26 Municipal Handbook | 2011
unit without the necessity of referendum approval.69 The court
also has authorized the use of general obligation bonds to fund
land acquisition and other costs in a municipally created
commercial urban development program.70
The only restriction on home rule debt is the requirement that
debt payable from property taxes must mature within 40 years.71
This is a distinct improvement over the 20-year limit contained
in the 1870 Constitution.
At the same time, a home rule municipality possesses the
unlimited power to incur debt payable from sources other than
property taxes. This means that, if a home rule municipality
wants to secure its debt by sales tax receipts, revenue bond
receipts, corporate fund payments, or from any source other than
property tax receipts, there is no constitutional limit on the
amount of debt the municipality may incur. The General
Assembly, by three-fifths vote of each House, may limit the
amount of such debt. This special majority requirement for
preemption gives to home rule municipalities substantial
protection against interference by the General Assembly. On the
other hand, the General Assembly intended this as a check
against possible abuse of power by municipalities. Of course, the
ability to sell bonds in an unlimited amount is not the same thing
as having the money in hand. Market forces will determine
whether a municipality will be able to raise money through the
sale of bonds.
K. Internal Organization
All municipalities have the power, subject to approval by a
referendum, to adopt, alter or repeal those forms of government
provided by law. All municipalities, by referendum approval or
as established by statute, may provide for their officers, their
manner of selection, and their terms.72 This later provision will
69 Kanellos v. County of Cook, 53 Ill. 2d 161 (1972).
70 People ex rel. City of Urbana v. Paley, 68 Ill. 2d 62 (1977).
71 ILL. CONST. 1970 ART. VII, §6(d).
72 ILL. CONST. 1970 ART. VII, §6(f).
Municipal Handbook | 2011 27
allow experimentation, with voter approval, in the basic rules by
which elective officers are chosen.
In the case of Clarke v. Village of Arlington Heights,73 the
Illinois Supreme Court upheld the actions taken by Arlington
Heights in increasing the size of its legislative body and
providing for the office of the clerk to be appointive.74 The
village took these actions only after a proposition authorizing
such changes had been approved by the electors. While, in the
Clarke case, a referendum was required, it is now clear that, with
regard to all officers whose positions are not an integral part of
the form or structure of government, a home rule municipality
may alter such positions merely by ordinance.75
In the absence of a successful referendum, home rule powers
may not be used to diminish the power of elected officials in
such a direct manner as to shift the checks and balances written
into each form of government authorized by statute. Thus, the
legislative body in a home rule municipality may not take the
power of appointing officers away from the mayor by seeking to
convert these offices into employments which would be filled by
the legislative body.76 A commission form municipality, though
home rule, may not deprive a commissioner of the power to hire
and fire departmental employees and transfer that power to
others without referendum approval.77 For the same reasons, an
attempt to adopt an ordinance to change the vote necessary to
override a veto by the president of the county board in a home
rule county was found to be an attempt to alter the form of
government without the required referendum.78 The court also
73 Clarke v. Village of Arlington Heights, 57 Ill. 2d 50 (1974).
74 See also, Brown v. Perkins, 706 F.Supp. 633 (N.D. Ill. 1989)
(reduced terms of Trustees by referendum).
75 See e.g., Paglini v. Police Board of City of Chicago, 61 Ill. 2d 233
(1975) (change in disciplinary hearing procedures for police); Peters v.
City of Springfield, 57 Ill. 2d 142 (1974) (changing mandatory
retirement age); Stryker v. Oak Park, 62 Ill. 2d 523 (1976) (changes in
composition of board of fire and police commissioners).
76 Pechous v. Slawko, 64 Ill. 2d 576 (1976).
77 Marshall v. City of Chicago Heights, 59 Ill. App. 3d 986 (1st Dist.
1978).
78 Dunne v. County of Cook, 123 Ill. App. 3d 468 (1st Dist. 1984).
28 Municipal Handbook | 2011
found that an ordinance which attempted to add a third
commissioner to the county board of tax appeals, stagger terms,
and change the manner of election was an illegal attempt to alter
the board without the required referendum.79 However, a home
rule municipality may change its rules of order to require a
different vote to pass a particular matter than that required by
state law.80
VIII. HOME RULE REFERENDA
Home rule referenda generally succeed when: (1) the officials
can point to some specific reason why the increased powers
would be beneficial to the community; (2) the public trusts its
government; and (3) the residents have been educated and
informed about the reasons why their leaders seek home rule
powers. In one municipality which achieved home rule by
referendum, the issue was the ability to sell long-term bonds in
order to buy a large park site. In other communities, the issue has
been the ability to regulate and tax a local amusement. Where the
community has no central goal in mind, critics have often
convinced voters that home rule is synonymous with higher
taxes. Actually, real estate taxes tend to decrease or grow at a
slower pace in home rule communities because home rule
communities can tap other sources of governmental funding
besides real estate taxation. Often the funding source is one
which directs new taxes to businesses or industries which are
major users of municipal services.
IX. HOW DO MUNICIPALITIES EXERCISE THEIR
HOME RULE POWERS?
Home rule municipalities retain the powers subject to the
limitations of existing Illinois law. To exercise home rule
powers, a municipality must take some affirmative action. Thus,
while a home rule municipality may license general contractors,
that power will only spring to life if it passes a local ordinance so
79 Chicago Bar Association v. County of Cook, 124 Ill. App. 3d 355 (1st
Dist. 1984).
80 Allen v. County of Cook, 65 Ill. 2d 281 (1976).
Municipal Handbook | 2011 29
providing. On the other hand, even if a home rule municipality
took no new action, its licensing of restaurants authorized by
existing state law would still be valid.
An ordinance need not specify that it is enacted pursuant to
home rule powers. Any time a home rule municipality adopts an
ordinance that is contrary to a non-preempted substantive statute
or to a non-preempted statutory procedural rule, the action itself
will be considered an exercise of home rule powers.81 Thus, the
passage of ordinances which did not receive the number of votes
required by state statutes or which would have been defective for
another technical reason, was still held valid.82 Interestingly, if a
home rule unit repeals an ordinance which conflicts with state
law, the state law automatically and once again applies to
the matter.83
While a home rule unit may exercise its expanded powers by
actions other than ordinances,84 it has not yet been determined
whether the community must specifically pass an ordinance to
override a state law which would otherwise bar the validity of its
acts. In one case, a county awarded health care contracts without
competitive bidding, and the court allowed the practice without
any apparent local ordinance modifying the provisions of the
state statutes.85 In another case, the court found a home rule
community’s contract was invalid because the city had failed to
pass any ordinance reversing the statutory requirement of a prior
appropriation.86 For that reason, it may be wise, though not
required, to indicate that an effort is being made to change state
law. Some communities do this by indicating in ordinances that
81 Messina v. City of Chicago, 145 Ill. App. 3d 549 (1st Dist. 1986).
82 Scandroli v. City of Rockford, 86 Ill. App. 3d 999 (2d Dist. 1980);
Thompson v. Cook County, 96 Ill. App. 3d 561 (1st Dist. 1981); City of
Rockford v. Suski, 90 Ill. App. 3d 681 (2d Dist. 1980).
83 Provenzano v. City of Des Plaines, 256 Ill. App. 3d 458 (1st Dist.
1993).
84 Beneficial Development Corporation v. City of Highland Park, 161
Ill. 2d 321 (1994).
85 American Health Care Providers v. County of Cook, 265 Ill. App. 3d
919 (1st Dist. 1994).
86 Nielsen Massey Vanillas, Inc. v. Waukegan, 276 Ill. App. 3d 146 (2d
Dist. 1995).
30 Municipal Handbook | 2011
the enactment is being passed by the municipality “in the
exercise of its home rule powers.”
Home rule municipalities may also impose fines greater than the
state statutory limit. Home rule municipalities may imprison
offenders for up to six months. If a municipality, however,
enacts ordinances that have imprisonment as one of the penalties,
the police and prosecutor will be held to higher levels of proof
and constitutional safeguards than would be the case if a fine
alone were involved.
X. HOW DOES THE LEGISLATURE LIMIT OR REMOVE
POWERS FROM HOME RULE UNITS?
The state may limit or remove some powers by preempting them.
If the state does not exercise a power which is exercised by a
home rule municipality, the General Assembly may limit or
eliminate (preempt) such power only by a vote of three-fifths of
each House. The General Assembly may limit or deny the taxing
power only by a three-fifths vote of each House.87 In addition,
the General Assembly may provide for the exclusive exercise by
the state of any power of a home rule unit other than a taxing
power or special service tax by a simple majority vote of
each House.88
The state has preempted various home rule powers, including
specified licensing powers, power over pensions and traffic
regulations. It has made home rule units subject to the minimum
standards of the Open Meetings Act and the law in relation to
notices89 and has made home rule units subject to the authority of
the Regional Transit Authority, which operates in northern
Illinois. Certain powers relating to human rights legislation may
also have been preempted.90 The General Assembly has further
declared that the provisions of the Public Labor Relations Act91
87 ILL. CONST. 1970 ART. VII, §6(g).
88 ILL. CONST. 1970 ART. VII, §6(h).
89 5 ILCS 120/6; 715 ILCS 5/10.
90 Hutchcraft Van Service v. Urbana Human Relations Commission,
104 Ill. App. 3d 817 (4th Dist. 1982).
91 5 ILCS 315/1, et seq.
Municipal Handbook | 2011 31
are the exclusive exercise by the state of powers and functions
which might otherwise be exercised by home rule units.92 The
Illinois Municipal League and other organizations continue to
resist preemptive legislation because the concept of home rule is
to allow local problems to be freely solved with local solutions.
XI. ARE THE POWERS OF A HOME RULE UNIT
UNLIMITED IF THE LEGISLATURE DOES NOT
PREEMPT THE POWER?
No. Home rule units are still subject to all of the restrictions
contained in the federal constitution and the state constitution. In
addition, in certain cases the courts have held that even without
specific statutory preemption, the acts of home rule units fall
outside of the “government and affairs” of a local governmental
body or are areas of traditional state control. For example, the
City of Chicago was not permitted to use its home rule powers to
impose building, safety, and health ordinances on the Trustees of
the University of Illinois.93 But the North Shore Sanitary District
was required to follow the City of Waukegan’s zoning ordinance
because there was no statutory preemption.94
XII. WHAT CAN A MUNICIPALITY DO IF IT NO
LONGER WANTS TO BE A HOME RULE UNIT?
A municipality may cease to be a home rule unit through a
referendum. If the municipality reverts to non-home rule status,
it does not affect the validity of actions taken while it was a
home rule unit. Bonds issued and contracts which were entered
into under home rule remain valid for their terms and taxes may
be levied to fund those obligations.95
92 5 ILCS 315/15(c).
93 Board of Trustees v. City of Chicago, 317 Ill. App. 3d (1st Dist.
2000).
94 City of Waukegan v. Illinois Environmental Protection Agency, 339
Ill. App. 3d (2d Dist. 2003).
95 Royal Liquor Mart, Inc. v. City of Rockford, 133 Ill. App. 3d 868 (2d
Dist. 1985).
32 Municipal Handbook | 2011
XIII. WHAT HAPPENS IF A MUNICIPALITY’S
POPULATION DECREASES BELOW 25,000?
If a municipality which is a home rule unit by reason of having a
population of over 25,000 decreases in population to 25,000 or
less, the municipality continues to be a home rule unit until it
elects by referendum not to be one. Unless a referendum on the
question has been held within two calendar years preceding the
determination of the population loss, the clerk must certify the
question for submission to the voters at the next general election
following such a determination.96
XIV. LIBERAL CONSTRUCTION OF
HOME RULE POWERS
Courts must construe grants of home rule powers liberally.97
Previously, where a municipality had only those powers which
were specifically granted to it by statute, such powers were
narrowly construed by the courts (Dillon’s Rule). Thus, if a
statute allowed a municipality to license dogs, the municipality
could license dogs, but could not necessarily license all other
animals based only on this one statutory grant of authority. Now,
home rule municipalities may license dogs, cats, monkeys, and
anything else within its “government and affairs” unless the state
specifically preempts or restricts this power.
XV. WHAT HAPPENS IF THERE IS A CONFLICT
BETWEEN A HOME RULE COUNTY ORDINANCE
AND A MUNICIPAL ORDINANCE?
If a conflict exists, the municipal ordinance prevails within its
jurisdiction. In a case involving a tax imposed on the sale of
motor vehicles, the Illinois Supreme Court has held that no
conflict exists and that both taxes are valid.98 While double
96 65 ILCS 5/1-1-9.
97 ILL. CONST. 1970 ART. VII, §6(m).
98 City of Evanston v. County of Cook, 53 Ill. 2d 312 (1972).
Municipal Handbook | 2011 33
taxation does not cause a conflict, a true impasse (height of a
fence, number of liquor licenses, etc.) would be resolved in favor
of the municipality.
XVI. WHAT POWERS DO NON-HOME RULE
MUNICIPALITIES HAVE?
Non-home rule municipalities will continue to be governed by
authority they are given in the state statutes. Some of those
powers include:
(1) The power to make local improvements by special
assessment, which may be exercised jointly with
other municipalities, counties and special districts
authorized to make local improvements by statute.
The power to enter into joint assessments may not be
removed by the General Assembly.
(2) The power to adopt, alter or repeal their forms of
government from among those forms provided by
statute, if their citizens approve the change by
referendum. Since this language is identical to
that accorded to home rule communities, there are
now substantial changes which could be considered
by non-home rule communities. For example, such a
community could approve an appointed clerk
and modifications in the composition of its
legislative body.99
(3) The power to conduct a referendum regarding
officers who are central to its form of government, to
set the salaries of its officers and to determine the
manner of their selection and terms. A referendum
may also be held to provide for nonpartisan
elections.100 The General Assembly may not remove
this power.
99 Clarke v. Village of Arlington Heights, 57 Ill. 2d 50 (1974).
100 Ill. Att’y Gen. Op. No. 85-017.
34 Municipal Handbook | 2011
(4) The power to incur debt in any amount and in any
manner allowed by the legislature. However, debt
limits for non-home rule municipalities are subject
to statutory enactment and may be changed more
easily as conditions demand. The non-home rule
debt limit is 8.625% of the municipality’s
assessed valuation.101
(5) Municipalities also are able to extend debt payments
for debts payable from property taxes over a
40-year period.102
XVII. INTERGOVERNMENTAL COOPERATION
The Illinois Constitution grants very broad powers to all local
governments, including school districts, to cooperate with each
other, with the State of Illinois, other states, the federal
government, and private parties to provide public services.103
Intergovernmental cooperation permits one entity, which may
not possess the legal authority to do something, to exercise the
powers of another public entity to accomplish the task. For
example, if a non-home rule city desired to cooperate with
another entity to provide services for children with special needs
(special schools, teachers, buses, etc.), it could cooperate with a
home rule city, another non-home rule municipality, any county,
any school district, the State of Illinois or the federal
government. It also could enter into an agreement with another
state to share facilities and it could cooperate with a private
institution for children with special needs in the area.
Intergovernmental agreements may be for multi-year terms.
Public entities in Illinois are generally responsible for
developing, promoting, and maintaining services and benefits for
residents and the general public without adequate financial
sources. Illinois municipalities have recognized that by banding
together to supply essential governmental services they may
101 65 ILCS 5/8-5-1.
102 ILL. CONST. 1970 ART. VII, §6(d).
103 ILL. CONST. 1970 ART. VII, §10.
Municipal Handbook | 2011 35
retain a high level of performance while controlling ever
escalating costs. Intergovernmental cooperation is both a
constitutional and statutory grant of authority and is available to
all units of local government. The Illinois Constitution Article
VII, Section 10 allows that:
Units of local government and school districts
may contract or otherwise associate among
themselves, with the state, with other states and
their units of local government and school
districts and with the United States to obtain or
share services and to exercise, combine, or
transfer any power or function in any manner
not prohibited by law or by ordinance. Units of
local government and school districts may
contract as otherwise associated with
individuals, associations and corporations in any
manner not prohibited by law or by ordinance.104
The Intergovernmental Cooperation Act105 supplements the
provisions of Section 10 of Article VII. For example, while the
Illinois Constitution does not authorize state agencies to engage
in intergovernmental activities, the Act clearly authorizes
intergovernmental activity by “any agency of the state
government.”106 The Act also makes clear that it “is not a
prohibition on the contractual and associational powers granted
by Section 10 of Article VII of the Constitution.”107
Sections 3 and 5 of the Intergovernmental Cooperation Act108
allow for agreement between public agencies to perform any
governmental service or activity that they are authorized to
conduct. This power to enter into intergovernmental agreements
endures unless it is withdrawn by statute or local ordinance.
104 ILL. CONST. 1970 ART. VII, §10.
105 5 ILCS 220/1, et seq.
106 5 ILCS 220/2.
107 5 ILCS 220/7.
108 5 ILCS 220/3, 5 ILCS 220/5.
36 Municipal Handbook | 2011
Intergovernmental cooperation may and should take many forms
of cooperative efforts such as sharing facilities, sharing costs of
equipment and forming self-insurance pools. Intergovernmental
cooperation is limited only by the municipality’s creativity and
leadership. When used effectively, intergovernmental
cooperation enables local governments to function more
efficiently. It is noteworthy to emphasize that governmental
agreements are not exclusively limited to engagements between
local governmental units. Cooperative agreements may include,
as previously noted, private individuals, associations and even
for-profit entities. Many lawyers believe, however, that to bring
in private partners there must be more than one government
involved in the agreement. Other examples include police and
fire mutual aid agreements, agreements for the joint use of
recreational areas, the serving of special populations for
recreational services, street maintenance agreements,
intergovernmental land use plans, solid waste water and disposal,
as well as the provision of Lake Michigan water to various
communities locally south and west of Chicago.
Both home rule and non-home rule municipalities have used the
intergovernmental cooperation section of the 1970 Constitution
to overcome a lack of available and affordable insurance. Ancel
Glink has worked with municipalities and other governmental
bodies to produce many intergovernmental self-insurance pools.
The Illinois Supreme Court commented on the efficiency of the
use of this form of constitutionally authorized intergovernmental
cooperation in the case of Antiporek v. Village of Hillside.109
Other examples of the productive use of intergovernmental
cooperation include police and fire mutual aid agreements,
agreements for the joint use of recreational areas, street
maintenance agreements, intergovernmental land use plans and
agreements in the area of solid waste treatment and disposal.
A. Nature of Cooperation
Intergovernmental cooperation should begin with extensive
discussions and negotiations among all participating parties.
109 Antiporek v. Village of Hillside, 114 Ill. 2d 246 (1986).
Municipal Handbook | 2011 37
Typically, these discussions emanate from problem areas or lack
of funds to accomplish either mandated or targeted services to
residents. If used effectively, intergovernmental cooperation
enables municipalities to function even more efficiently and
provide those services which they could not otherwise afford.
The beginning of the process should include an identification of
the problem that needs to be solved, as well as a review of those
governmental entities which may assist your government or
share the same types of problems or issues. Before any such
agreement may go into effect, it must be approved in identical
form by each participating party and is usually committed to
written form.
A unit of local government generally approves the agreement or
contract by passing an ordinance or resolution. The ordinance or
resolution should cite that it is being passed pursuant to the
constitution and statutory authority to participate in
intergovernmental cooperation. The language may include the
source of the government’s power to participate in the
cooperative agreement. Where the cooperative effort is intended
to be of long standing duration and governed by a separate
permanent board of directors, the participating parties should
strongly consider establishing permanent governing bylaws to
facilitate the effective operation of the intergovernmental
agency. To minimize potential liability or future litigation costs,
the contracting parties should consult with an attorney before
entering into any formal written agreement or contract.
B. Examples of Intergovernmental Agreements
Examples of some intergovernmental agreements are
the following:
(1) Recreation: Establishing joint recreational services
for the disabled.
(2) Financing: General obligation bonds by a home rule
municipality for use by a school district to purchase
an obsolete library building. The library used the
money to help a new library at another location
which enhanced the village’s plan for its downtown
38 Municipal Handbook | 2011
area. The remaining dollars of the bond issues were
used to remodel the old library as a new
headquarters for the school district. The school
district entered into a long-term lease under which
the rent would pay all the principal and interest on
the bonds. Without the help of the home rule power
and the Intergovernmental Cooperation Act, neither
the municipality, the library, nor the school district
could have financed these improvements alone.
(3) Property Purchases: Various school districts, park
districts and villages have cooperated in the
purchase of derelict buildings or public buildings
which are no longer of use or have asbestos or other
environmental problems associated with the
structures. The sharing of the purchase of the
property may ensure additional open space for a
community as well as cooperative and
utilitarian use of parcels of property or structures for
general purposes.
(4) Shared Facilities: Construction of buildings for
joint or shared governmental use. Intergovernmental
agreements may also be used to create cooperative
construction financing and long-term maintenance
and sharing of facilities. Shared facilities between
park districts and school districts, and between park
districts and villages, are common.
(5) Infrastructure Need: There are several multi-
jurisdictional agreements to provide Lake Michigan
water to communities to the west and north of
Chicago. The Central Lake County Joint Action
Water Agency, the DuPage Water Commission and
the Northwest Suburban Joint Action Water Agency
are examples of these types of multi-jurisdictional
cooperative agreements.
(6) Revenue Sharing: The sharing of revenue from
casino profits. Additionally, a recent appellate court
opinion upheld an intergovernmental agreement
where the revenues from a municipality’s real estate
Municipal Handbook | 2011 39
transfer tax were forwarded to the school district to
supplement its operating revenue.110
(7) Economic Development: Joint public and private
partnership in the creation of residential and
commercial development in blighted areas. Many
communities suffering from a lack of revenue from
their downtown areas are turning to private
developers to partner with their city or village and
other governments to develop an economic plan for
a downtown area or blighted area. For example, a
city may, by its eminent domain powers, take
property, raze buildings and make condemned land
available to private developers for residential and
commercial use. Such a project allows a larger tax
base and additional taxes over the long-term
for the city or village and benefits to other
participating governments.
(8) Transportation: The Mid-American Intermodal
Authority Port District is a cooperative effort of 11
Illinois counties that want to increase economic
development in shipping along the Illinois and
Missouri rivers.
There are virtually hundreds of intergovernmental agreements
currently in effect serving the constituents and residents of the
State of Illinois.
Some court decisions have addressed issues related to
intergovernmental agreements. In County of Wabash v. Partee,111
there was a suit brought against a county, city and various
officials, which involved a case where the sewage treatment was
allegedly blocked from plaintiff’s land development. The city
and county had the authority to enter into an intergovernmental
agreement whereby the city and county exchanged jurisdiction of
certain property in order that the county could proceed to
complete a county highway and thus the county had authority to
110 Rajterowski v. City of Sycamore, 2010 WL 4380288 (2d Dist. 2010).
111 County of Wabash v. Partee, 241 Ill. App. 3d 59 (5th Dist. 1993).
40 Municipal Handbook | 2011
proceed with condemnation. In Village of Oak Lawn v.
Commonwealth Edison Company,112 the court stated that the
village could pass an ordinance requiring the utility to bear the
necessary expense of temporary relocation of its electric
transmission lines to permit construction of the relief sewer
designed to prevent flooding in that village and neighboring
communities. It was found that such an agreement clearly
benefited the health and welfare of the citizenry.113
Although a majority of intergovernmental cooperation
agreements have been successful, there are exceptions. In E&E
Heating, Inc. v. Pollution Control Board,114 the court found that
the county board may not transfer its obligations to decide on
landfill applications to a unit of local government pursuant to the
state constitution provision nor could such a transfer be made
under the Intergovernmental Cooperation Act, which appeared to
limit it to joint exercises or activities and not outright transfers
of power.
In Village of Elmwood Park v. Forest Preserve Dist. Of Cook
County,115 the court held that the Intergovernmental Cooperation
Act “was intended to encourage rather than enforce
cooperation....” The court reviewed legislative history and found
that while the Act allowed “intergovernmental cooperation in
certain circumstances,” it did not compel cooperation.116 The
cooperation of governmental entities was voluntary and
not obligatory.117
112 Village of Oak Lawn v. Commonwealth Edison Company, 163 Ill.
App. 3d 457 (1st Dist. 1987).
113 Id.
114 E&E Heating, Inc. v. Pollution Control Board, 116 Ill. App. 3d 586
(2nd Dist. 1983), aff’d 107 Ill. 2d 33 (1985).
115 Village of Elmwood Park v. Forest Preserve Dist. Of Cook County,
21 Ill. App. 3d 597 (1st Dist. 1974).
116 Id. 21 Ill. App. 3d at 600.
117 Id.
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t
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m
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l
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by
re
f
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e
n
d
u
m
,
wa
s
49
pe
r
c
e
n
t
.
La
r
g
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co
m
m
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i
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s
ma
k
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th
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t
in
t
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n
s
i
v
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o
f
ho
m
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l
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po
w
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r
s
:
th
e
s
e
ar
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th
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sa
m
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co
m
m
u
n
i
t
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s
th
a
t
ha
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g
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in
th
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r
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y
.
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e
De
b
a
t
e
:
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o
m
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ru
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v
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ci
t
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th
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p
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s
.
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u
p
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s
)
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l
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m
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c
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po
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p
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m
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p
p
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n
t
s
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T
h
e
F
i
n
d
i
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g
s
:
•
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o
m
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r
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ta
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i
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u
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d
in
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98
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an
d
I
98
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l3
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n
o
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an
d
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l
t
y
,
H
o
m
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Ru
l
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in
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l
u
u
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I
s
:
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a
g
e
ti
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u
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a
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i
t
t
(
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a
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n
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a
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n
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Il
h
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,
I98
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.
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r
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s
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v
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r
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g
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th
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s
to
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se
l
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,
or
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d
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g
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er
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to
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st
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d
as
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c
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in
19
8
3
-
8
6
.
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t
th
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r
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s
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t
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d
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p
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in
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o
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us
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of
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o
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s
at
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a
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m
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it
.
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a
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m
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on
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us
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s
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ta
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t
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g
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Bu
y
,
se
l
l
,
or
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c
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t
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m
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Ch
a
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p
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be
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m
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i
s
t
’
I
’
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o
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s
n
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t
t
h
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y
ju
s
t
i
f
y
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p
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fe
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r
s
ab
o
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t
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m
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l
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an
d
hi
g
h
e
r
ta
x
a
t
i
o
n
?
Th
e
su
r
v
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y
fo
u
n
d
th
a
t
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m
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ru
l
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ci
t
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a
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ma
k
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s
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f
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t
us
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o
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to
le
v
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ta
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s
no
t
a
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a
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l
a
h
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to
no
n
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h
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m
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n
me
n
t
s
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Ta
b
l
e
3
(o
n
pa
g
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3)
re
p
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t
s
th
e
su
r
v
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y
’
s
fi
n
d
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a
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d
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g
th
e
ho
m
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ta
x
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s
cu
r
r
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n
t
l
y
be
i
n
g
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v
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d
.
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e
a
r
l
y
,
ta
x
a
t
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n
ha
s
be
c
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m
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ma
j
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r
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f
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l
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po
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r
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th
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pa
s
t
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r
s
.
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i
s
fi
n
d
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n
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ra
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m
g
ab
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s
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d
or
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s
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v
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l
y
.
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h
r
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e
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u
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s
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he
co
n
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to
an
s
w
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th
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t
qu
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s
t
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o
n
:
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on
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o
m
is
th
e
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r
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e
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o
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s
ad
d
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e
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by
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m
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f
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r
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n
t
pe
o
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)
.
(2
)
ar
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e
s
e
ne
w
ta
x
e
s
be
i
n
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us
e
d
to
re
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,
ho
l
d
do
w
n
,
or
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p
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r
.
m
o
r
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on
e
r
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s
ta
x
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s
,
an
d
(3
)
is
th
e
to
t
a
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ta
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bu
r
d
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in
ho
m
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ru
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o
m
m
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e
a
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m
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p
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’
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th
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d
qu
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t
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ha
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.
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f
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se
r
v
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M
o
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ti
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ro
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th
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pr
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f
su
c
h
se
r
v
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c
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s
as
a
m
b
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,
pa
r
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.
wa
t
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r
.
s
e
w
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l
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d
d
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s
p
o
s
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l
.
l
a
n
n
i
n
.
e
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o
n
o
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c
d
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o
p
m
e
n
t
,
an
d
o
t
h
e
r
se
r
v
i
c
e
s
.
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e
n
in
th
e
co
m
m
o
n
se
r
v
i
c
e
s
.
th
e
r
e
is
gr
e
a
t
va
r
i
a
t
i
o
n
:
u
h
u
e
al
l
c
o
m
m
u
n
i
t
i
e
s
pr
o
v
i
d
e
ro
a
d
s
,
f
i
r
cx
—
F
u
n
c
t
i
o
n
1
9
8
3
-
8
6
2
0
0
2
*
C
o
m
m
u
n
i
t
i
e
s
re
p
o
r
t
i
n
g
10
5
or
95
%
83
or
57
%
(C
o
l
u
m
n
s
sh
o
w
pe
r
c
e
n
t
a
g
e
of
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s
p
o
n
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n
t
s
us
i
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g
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m
e
ru
l
e
O
W
C
t
S
fo
r
th
e
fu
n
c
t
i
o
n
)
*
*
83
57
83
72
78
90
74
43
73
61
55
58
52
30
29
N
A
*
*
*
22
16
18
*
t.
i
s
i
e
d
in
or
d
e
r
o
f
fr
e
q
u
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s
e
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*
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t
ta
b
u
l
a
t
e
d
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bu
t
in
c
i
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t
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i
n
c
u
r
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n
g
de
b
t
Th
e
r
e
we
r
e
no
ta
x
ca
p
s
in
t
9
5
3
8
6
.
\
o
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e
:
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lo
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i
p
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p
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i
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s
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p
l
e
.
no
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o
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id
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d
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a
i
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b
s
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gu
t
t
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d
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a
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s
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vo
t
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ti
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s
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a
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g
h
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se
r
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c
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le
v
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l
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th
a
n
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vo
t
e
r
s
in
ot
h
e
r
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o
m
m
u
n
i
t
i
e
s
.
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c
a
u
s
e
o
f
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c
h
m
e
a
s
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r
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m
e
n
t
pr
o
b
l
e
m
s
.
th
e
su
r
v
e
y
di
d
no
t
at
t
e
m
p
t
to
co
m
p
a
r
e
ei
t
h
e
r
to
t
a
l
ta
x
le
v
i
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s
or
co
s
t
s
o
f
go
v
e
r
n
m
e
n
t
in
ho
m
e
ru
l
e
an
d
no
n
—
h
o
m
e
ru
l
e
ci
t
i
e
s
.
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e
su
r
v
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y
di
d
,
ho
w
e
v
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r
,
ga
t
h
e
r
da
t
a
to
an
s
w
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th
e
fi
r
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t
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e
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s
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d
it
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d
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t
h
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f
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t
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on
vo
t
e
r
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s
p
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lo
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us
e
o
f
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m
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po
w
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r
s
.
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i
s
in
f
o
r
m
a
t
i
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is
pr
o
v
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e
d
in
th
e
re
s
t
of
th
i
s
re
p
o
r
t
.
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n
’
t
lo
c
a
l
re
s
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t
s
ha
v
e
to
pa
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l
t
h
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m
e
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l
e
ta
x
e
s
?
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c
a
l
re
s
i
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e
n
t
s
pa
y
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l
th
e
ho
m
e
ru
l
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ta
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s
le
v
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d
on
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t
i
v
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t
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s
in
wh
i
c
h
th
e
y
en
g
a
g
e
.
To
th
e
ex
t
e
n
t
th
a
t
th
e
y
h
o
p
in
ta
b
l
e
t
h
r
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e
Us
e
o
f
H
o
m
e
R
u
l
e
T
a
x
i
n
g
P
o
w
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r
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20
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i
n
d
of
T
a
x
A
d
d
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t
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o
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re
t
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ta
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s
*
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t
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l
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ta
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a
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t
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a
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&
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t
a
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m
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s
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f
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t
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s
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h
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r
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g
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y
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m
m
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n
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t
y
.
th
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pa
y
th
e
ad
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ta
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s
th
a
t
ma
y
be
im
p
o
s
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d
by
th
e
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r
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m
m
u
n
i
t
y
.
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th
e
y
re
n
t
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t
e
l
an
d
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t
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ro
o
m
s
in
th
e
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r
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m
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co
m
n
i
u
n
i
t
y
,
th
e
y
\m
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l
al
s
o
pa
y
th
o
s
e
ta
x
e
s
.
Bu
t
no
n
—
r
e
s
i
d
e
n
t
s
al
s
o
pa
y
a
si
g
n
i
fl
c
a
n
t
pe
r
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e
n
t
a
g
e
o
f
su
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h
ta
x
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s
.
A
cl
o
s
e
r
lo
o
k
at
th
e
ta
x
e
s
li
s
t
e
d
in
Ta
b
l
e
3
il
l
re
v
e
a
l
th
a
t
,
o
f
th
e
ni
n
e
ta
x
e
s
(e
x
c
l
u
d
i
n
g
“o
t
h
e
r
”
)
li
s
t
e
d
th
e
r
e
.
on
l
y
tw
o
,
th
e
wh
e
e
l
ta
x
an
d
th
e
ta
x
on
th
e
us
e
of
na
t
u
r
a
l
ga
s
,
ar
e
le
v
i
e
d
en
t
i
r
e
l
y
up
o
n
re
s
i
d
e
n
t
s
or
bu
s
i
n
e
s
s
e
s
in
th
e
c
o
m
m
u
ni
t
y
.
Th
e
ot
h
e
r
se
v
e
n
ta
x
e
s
fa
l
l
on
no
n
-
re
s
i
d
e
n
t
s
as
we
l
l
as
re
s
i
d
e
n
t
s
.
By
us
i
n
g
th
e
s
e
ta
x
e
s
,
ho
m
e
ru
l
e
go
u’
e
r
n
n
e
n
ts
r
e
d
u
c
e
1/
I
c
’
p
e
r
c
e
n
t
a
g
e
of
th
e
lo
c
a
l
ta
x
/u
r
d
e
i
i
be
i
n
g
p
a
i
d
by
lo
c
a
l
ta
x
p
a
y
e
r
s
.
Th
e
C
i
t
y
of
M
o
u
n
t
Ve
r
n
o
n
of
f
e
r
s
a
ea
s
e
in
po
i
n
t
.
Wh
e
n
th
e
ci
t
y
wa
s
fa
c
e
d
wi
t
h
th
e
ne
e
d
to
ex
p
a
n
d
it
s
se
w
a
g
e
pl
a
n
t
.
th
e
ci
t
y
’
s
53
60
.
9
5
9
.
7
31
35
.
6
22
25
.
3
15
17
.
2
12
13
.
8
7
8.
0
2.
3
2.
3
4
4.
6
14
16
.
1
le
a
d
e
r
s
h
i
p
of
f
e
r
e
d
vo
t
e
r
s
a
ch
o
i
c
e
.
Wi
t
h
o
u
t
ho
m
e
ru
l
e
po
\
v
e
r
s
.
th
e
c
i
t
wo
u
l
d
ha
v
e
to
le
v
y
hi
g
h
e
r
pr
o
p
e
r
t
y
ta
x
e
s
or
a
ne
w
ta
x
on
ut
i
l
i
t
i
e
s
to
pa
y
tb
r
th
e
se
w
a
g
e
pl
a
n
t
ex
p
a
n
s
i
o
n
.
Ei
t
h
e
r
ta
x
wo
u
l
d
ha
v
e
be
e
n
pa
i
d
ex
c
l
u
s
i
v
e
l
y
by
lo
c
a
l
ta
x
p
a
y
e
r
s
.
bu
t
if
th
e
vo
t
e
r
s
ga
v
e
th
e
ci
t
y
ho
m
e
ru
l
e
po
w
e
r
s
.
th
e
of
f
i
c
i
a
l
s
pr
o
m
i
s
e
d
to
le
v
y
a
hi
g
h
e
r
sa
l
e
s
ta
x
to
pa
y
fo
r
th
e
p
l
a
n
t
s
ex
p
a
n
s
i
o
n
.
Si
n
c
e
th
e
ci
t
y
ha
d
a
la
r
g
e
sh
o
p
p
i
n
g
ma
l
l
wh
i
c
h
dr
e
w
c
u
s
t
o
m
er
s
fr
o
m
a
50
—
m
i
l
e
ra
d
i
u
s
ou
t
s
i
d
e
th
e
co
m
m
u
n
i
t
y
.
th
e
us
e
o
f
sa
l
e
s
ta
x
e
s
to
pa
y
fo
r
th
e
ex
p
a
n
s
i
o
n
wo
u
l
d
me
a
n
th
a
t
sh
o
p
p
e
r
s
fr
o
m
ou
t
s
i
d
e
th
e
ci
t
y
wo
u
l
d
pa
y
a
po
r
t
i
o
n
o
f
th
e
co
s
t
.
Fa
c
e
d
wi
t
h
th
a
t
ch
o
i
c
e
,
th
e
vo
t
e
r
s
,
by
a
3-
2
ma
r
g
i
n
,
ga
v
e
Mo
u
n
t
Ve
r
n
o
n
ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
,
So
m
e
o
f
th
e
“o
t
h
e
r
”
ta
x
e
s
al
s
o
fa
l
l
on
no
n
-
r
e
s
i
d
e
n
t
s
.
Th
e
Vi
l
l
a
g
e
o
f
Be
d
f
o
r
d
Pa
r
k
,
fo
r
ex
a
m
p
l
e
.
ha
s
a
la
r
g
e
st
o
n
e
qu
a
r
r
y
in
s
i
d
e
it
s
co
r
p
o
r
a
t
e
li
m
i
t
s
.
Th
e
vi
l
l
a
g
e
us
e
s
it
s
ho
m
e
ru
l
e
po
w
e
r
s
to
le
v
y
a
ta
x
on
th
e
mi
n
i
n
g
an
d
re
m
o
v
a
l
o
f
th
e
st
o
n
e
.
En
o
u
g
h
re
v
e
n
u
e
s
ar
e
pr
o
d
u
c
e
d
fr
o
m
th
e
ta
x
so
th
a
t
th
e
vi
l
l
a
g
e
do
e
s
no
t
ha
v
e
to
le
v
y
a
pr
o
p
e
r
t
y
ta
x
to
fi
n
a
n
c
e
vi
l
l
a
g
e
op
e
r
a
t
i
o
n
s
an
d
se
r
v
i
c
e
s
,
Th
e
pr
i
n
c
i
p
a
l
ta
x
e
s
le
v
i
e
d
by
no
n
-
h
o
m
e
ru
l
e
co
m
m
u
n
i
t
i
e
s
(t
a
x
e
s
on
pr
o
p
e
r
t
y
.
ut
i
l
i
t
y
bi
l
l
s
,
an
d
au
t
o
ow
n
e
r
s
h
i
p
)
fa
l
l
ex
c
l
u
s
i
v
e
l
y
on
re
s
i
d
e
n
t
s
.
Pe
r
h
a
p
s
fo
r
th
i
s
re
a
s
o
n
,
on
l
y
on
e
o
f
th
e
s
e
ho
m
e
ru
l
e
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17
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e
re
g
u
l
a
t
o
r
y
ar
e
a
in
c
l
u
d
e
:
in
c
r
e
a
s
i
n
g
th
e
fr
e
q
u
e
n
c
y
of
bu
i
l
d
i
n
g
in
s
p
e
c
t
i
o
n
s
o
f
re
n
t
e
d
ho
u
s
i
n
g
un
i
t
s
N
o
r
t
h
h
r
o
o
k
.
Ad
d
i
s
o
n
,
Ha
n
o
v
e
r
Pa
r
k
)
,
re
q
u
i
r
m
g
pe
r
m
i
t
s
fo
r
fi
b
e
r
op
t
i
c
tr
e
n
c
h
i
n
g
pe
r
m
i
t
s
(G
r
a
n
i
t
e
Ci
t
y
)
.
co
n
t
r
o
l
l
i
n
g
ha
n
d
g
u
n
o
w
n
e
r
s
h
i
p
an
d
us
e
Mo
r
t
o
n
Gr
o
v
e
.
Ni
l
e
s
)
.
an
d
re
q
u
i
r
i
n
g
ha
z
a
r
d
o
u
s
ma
t
e
r
i
a
l
s
cl
e
a
n
u
p
(M
o
r
t
o
n
G
r
o
e
)
.
Ho
w
m
u
c
h
po
l
i
t
i
c
a
l
o
p
p
o
s
i
t
i
o
n
is
th
e
r
e
to
th
e
u
s
e
of
ho
m
e
ru
l
e
p
o
w
e
r
s
?
Re
s
p
o
n
d
e
n
t
s
to
th
e
su
r
v
e
y
re
p
o
r
t
e
d
ve
r
y
li
t
t
l
e
vo
t
e
r
op
p
o
s
i
t
i
o
n
to
th
e
us
e
o
f
ho
m
e
ru
l
e
p
o
w
e
r
s
.
Tw
o
qu
e
s
t
i
o
n
s
we
r
e
as
k
e
d
re
g
a
r
d
i
n
g
vo
t
e
r
op
p
o
s
i
t
i
o
n
.
Th
e
qu
e
s
t
i
o
n
s
an
d
th
e
i
r
an
s
w
e
r
s
ar
e
se
t
fo
r
t
h
in
Ta
b
l
e
7
(o
n
pa
g
e
7)
.
Be
c
a
u
s
e
o
f
th
e
fr
e
q
u
e
n
t
t
u
r
n
ov
e
r
in
lo
c
a
l
of
f
i
c
i
a
l
s
,
an
d
th
e
li
m
i
t
a
t
i
o
n
s
on
me
m
o
r
y
,
su
c
h
da
t
a
mu
s
t
be
co
n
s
i
d
e
r
e
d
va
l
i
d
f
o
r
a
li
m
i
t
e
d
pe
r
i
o
d
o
f
ti
m
e
,
su
c
h
as
th
e
la
s
t
de
c
a
d
e
.
Th
i
s
da
t
a
is
al
s
o
su
p
p
o
r
t
e
d
by
th
e
fr
e
q
u
e
n
c
y
o
f
re
f
e
r
e
n
d
a
ca
l
l
e
d
by
lo
c
a
l
vo
t
e
r
s
to
re
s
c
i
n
d
ho
m
e
ru
l
e
po
w
e
r
s
.
Th
e
r
e
we
r
e
21
su
c
h
re
f
e
r
e
n
d
a
be
t
w
e
e
n
19
7
1
an
d
19
8
1
:
th
r
e
e
we
r
e
su
c
c
e
s
s
f
u
l
.
Th
e
r
e
we
r
e
on
l
y
ei
g
h
t
su
c
h
re
f
e
r
e
n
d
a
be
t
w
e
e
n
I
98
2
an
d
19
9
2
:
on
l
y
on
e
wa
s
su
c
c
e
s
s
f
u
l
.
Th
e
r
e
ha
v
e
be
e
n
no
su
c
h
r
e
f
e
r
e
n
d
a
in
Il
l
i
n
o
i
s
si
n
c
e
b
u
r
d
e
n
s
a
;
i
o
n
s
a
l
a
r
g
e
r
n
u
m
b
e
r
of
ha
v
i
n
g
to
be
a
r
a
hi
g
h
po
i
l
i
o
n
of
th
e
co
s
t
of
Vi
l
l
a
g
e
)
,
an
d
pr
o
v
i
d
u
i
g
af
T
h
r
d
a
h
l
e
d
i
/
/
e
r
e
n
i
ta
x
e
s
an
d
,
ih
e
r
L
’
b
i
’
,
it
h
a
s
ex
p
a
n
d
i
n
g
ce
r
t
a
i
n
go
v
e
r
n
m
e
n
t
se
r
v
i
c
e
s
,
se
n
i
o
r
c
i
t
i
z
e
n
ho
u
s
i
n
g
si
t
e
s
(W
i
l
m
e
t
i
c
)
.
C
E
N
[
I
R
F
O
R
G
o
v
E
R
N
i
1
E
N
T
A
L
S1
’
U
D
I
E
s
N
o
r
t
h
e
r
n
I
l
l
i
n
o
i
s
U
n
i
v
e
r
s
i
t
y
po
l
ic
y
p
r
o
li
e
s
ta
b
l
e
s
ix
T
h
e
R
e
g
u
l
a
t
o
r
y
Us
e
of
Ho
m
e
Ru
l
e
Po
w
e
r
s
Q
u
e
s
t
i
o
n
#
Re
s
p
o
n
s
e
s
%
Q
u
e
s
t
i
o
n
#
Re
s
p
o
n
s
e
s
O
/
Do
yo
u
us
e
ho
m
e
r
u
l
e
to
:
1.
[)
e
v
e
l
o
p
re
g
u
l
a
t
i
o
n
s
on
:
2.
En
g
a
g
e
in
li
c
e
n
s
i
n
g
or
fr
a
n
c
h
i
s
i
n
g
:
Cu
r
f
e
w
IX
20
Li
q
u
o
r
sa
l
e
s
15
17
En
v
i
r
o
n
m
e
n
t
I
I
13
T
o
w
i
n
g
tr
u
c
k
op
e
r
a
t
o
r
s
13
15
Li
q
u
o
r
sa
l
e
s
or
us
e
35
40
Ca
b
l
e
TV
16
18
Z
o
n
i
n
g
42
48
Ut
i
l
i
t
i
e
s
i
3
15
Ot
h
e
r
ju
v
e
n
i
l
e
co
n
c
e
r
n
s
13
15
Mo
b
i
l
e
Ho
m
e
s
9
10
La
n
d
us
e
pl
a
n
n
i
n
g
í
s
u
b
d
i
v
i
s
i
o
n
34
39
Nu
r
s
i
n
g
ho
m
e
s
!
7
8
co
n
t
r
o
l
re
t
i
r
e
m
e
n
t
co
m
m
u
n
i
t
i
e
s
ta
b
l
e
s
e
v
e
n
M
e
a
s
u
r
e
s
o
f
V
o
t
e
r
D
i
s
c
o
n
t
e
n
t
wi
t
h
Ho
m
e
R
u
l
e
Q
u
e
s
t
i
o
n
R
e
s
p
o
n
s
e
N
u
m
b
e
r
P
e
r
c
e
n
t
Ha
s
th
e
r
e
be
e
n
an
ef
t
b
r
t
to
su
b
m
i
t
a
re
f
e
r
e
n
d
u
m
to
ab
a
n
d
o
n
Ye
s
3.
4
ho
m
e
ru
l
e
in
yo
u
r
co
m
m
u
n
i
t
y
?
No
79
90
.
8
Ha
v
e
th
e
r
e
be
e
n
an
y
pe
r
i
o
d
i
c
,
si
g
n
i
f
i
c
a
n
t
cr
i
t
i
c
i
s
m
or
at
t
a
c
k
s
Ye
s
1
1.1
on
ho
m
e
ru
l
e
in
yo
u
r
mu
n
i
c
i
p
a
l
i
t
y
?
No
81
93
.
1
W
h
a
t
do
e
s
th
i
s
r
e
c
o
r
d
sh
o
w
?
Th
e
re
c
o
r
d
w
o
u
l
d
se
e
m
to
in
d
i
c
a
t
e
th
a
t
th
e
r
e
ha
s
be
e
n
gr
o
w
i
n
g
vo
t
e
r
ac
c
e
p
t
a
n
c
e
o
f
ho
m
e
ru
l
e
in
th
e
co
m
m
u
n
i
t
i
e
s
w
h
i
c
h
ar
e
us
i
n
g
ho
m
e
ru
l
e
po
w
e
r
s
.
Wh
i
l
e
ta
x
a
t
i
o
n
is
a
ma
j
o
r
us
e
o
f
ho
m
e
ru
l
e
po
w
e
r
s
.
th
e
ho
m
e
ru
l
e
ta
x
e
s
em
p
l
o
y
e
d
sp
r
e
a
d
th
e
co
s
t
o
f
lo
c
a
l
go
v
e
r
n
m
e
n
t
to
no
n
-
r
e
s
i
d
e
n
t
s
as
we
l
l
as
to
re
s
i
d
e
n
t
s
an
d
ap
p
e
a
r
to
be
ea
s
i
n
g
mu
n
i
c
i
p
a
l
re
l
i
a
n
c
e
on
p
r
o
p
e
r
t
y
ta
x
e
s
.
Fi
n
a
l
l
y
,
ho
m
e
ru
l
e
co
m
m
u
n
i
t
i
e
s
ar
e
em
p
l
o
y
i
n
g
ho
m
e
ru
l
e
po
w
e
r
s
fo
r
pu
r
p
o
s
e
s
ot
h
e
r
th
a
n
ta
x
a
t
i
o
n
,
pr
i
n
c
i
p
a
l
l
y
to
p
r
o
m
o
t
e
ec
o
n
o
m
i
c
de
v
e
l
o
p
m
e
n
t
an
d
en
h
a
n
c
e
go
v
e
r
n
m
e
n
t
s
’
a
b
i
l
i
t
y
to
ad
d
r
e
s
s
a
wi
d
e
ra
n
g
e
o
f
lo
c
a
l
pr
o
b
l
e
m
s
us
i
n
g
re
g
u
l
a
t
o
r
y
an
d
ot
h
e
r
me
a
s
u
r
e
s
.
H
o
m
e
ru
l
e
,
in
sh
o
r
t
,
ap
p
e
a
r
s
to
ha
v
e
pr
o
v
e
n
it
s
e
l
f
an
im
p
o
r
t
a
n
t
w
e
a
p
o
n
in
e
m
p
o
w
e
r
i
n
g
lo
c
a
l
go
v
e
r
n
m
e
n
t
s
to
re
s
p
o
n
d
co
n
s
t
n
i
c
t
i
v
e
l
y
to
v
o
t
e
r
an
d
qu
a
l
i
t
y
o
f
li
f
e
co
n
c
e
r
n
s
.
p
O
l
i
c
y
p
n
/1
/
e
s
C
e
n
t
e
r
f
o
r
G
o
v
e
r
n
m
e
n
t
a
l
S
t
u
d
i
e
s
N
o
r
t
h
e
r
n
1
l
l
i
n
o
s
U
n
v
e
r
s
t
y
F
D
l
T
O
R
l
A
[
A
D
v
I
s
o
R
Y
B
O
A
R
D
:
A
B
O
U
T
TH
E
C
0
N
1
’
R
I
B
U
T
o
R
s
:
J
a
m
e
s
M
.
B
a
n
o
v
e
t
z
is
a
se
n
i
o
r
re
s
e
a
r
c
h
/
,
;
j
,
,
,
,
,
,
,
,
,
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fe
l
l
o
w
at
th
e
C
e
n
t
e
r
fo
r
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o
v
e
r
n
m
e
n
t
a
l
St
u
d
i
e
s
,
No
r
t
h
e
r
n
Il
l
i
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s
Un
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v
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c
a
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m
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/
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l
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u
i
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,
/
1
,
V
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l
i
i
I
H
,
/
I
I
l
m
e
n
t
he
wa
s
a
co
n
s
u
l
t
a
n
t
to
th
e
Lo
c
a
l
,
/
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h
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f
/
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,
m
’
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i
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n
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m
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of
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19
7
0
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l
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t
i
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V
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s
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f
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(
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l
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u
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en
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Home Rule In Illinois
A Resource Guide for the
City of Geneva
June 3, 2005
City of Geneva
Administrative Services Department Memorandum
To: Mayor Burns and City Council
From: Kim Warren, Administrative Services Assistant
CC: Phil Page, City Administrator
Mary McKittrick, Assistant City Administrator
Date: June 3, 2005
Re: Home Rule Resource Booklet
The goal of this booklet is to provide an overview of Illinois home rule information for the
Geneva City Council. This booklet will help answer and address some common questions and
concerns that Elected Officials, City staff, and citizens often have about home rule.
The first section of this booklet is in a frequently asked questions format and answers are
provided through excerpts from articles written on home rule. The second section contains full
text articles about home rule, including all articles refered to in the FAQ’s section.
Please look over the provided booklet and feel free to share the information with citizens. If you
have any questions please contact Kim Warren at 232-8171 or Mary McKittrick at 262-8495.
Frequently Asked
Questions
About Home Rule
2
What is Home Rule?
Black’s Law Dictionary defines "home rule" as: State Constitutional provision or type of legislative action
which results in apportioning power between state and local government by providing local cities and towns
with a measure of self-government if such local government accepts terms of the state legislation.
From the above-cited definition, one can clearly identify what the goal of home rule is -- "self-government."
Home rule is a term which was given to a concept created to provide units of local government with an in-
creased means of local control. The theory behind home rule was that some problems are inherently local in
nature and, thus, are better dealt with at the local level since a "one-size fits all" state legislative solution
couldn’t possibly foresee problems which are uniquely local in nature. The creation of home rule was triggered
by the increasing urbanization and complexity of society. As municipalities became larger and less rural, they
desired governmental independence and the ability to deal with local problems at the local level. What home
rule does is to reverse what is commonly known as "Dillon’s Rule."2 "Dillon’s Rule" stands for the proposition
that in order for a municipality to be able to act or legislate in a given area, it must point to statutory authority
to act or its actions must be necessarily implied from a given statute. Thus, prior to home rule, municipalities
had to point to a specific statute in order to act.
*Excerpt from: Illinois Municipal League, Municipal Review Magazine Legal Q & A
(Published June 1997) By Beth Anne Janicki and Lore Ann Verkuilen
What is the History of Home Rule in Illinois?
Home rule powers were granted to municipalities through the 1970 Illinois Constitution, rather than the
legislature. One should begin with the 1970 constitution in describing Illinois’ particular brand of home rule.
The specific grant of home rule authority is found in Article VII, Section 6 of the constitution. The array of
powers which are given the collective title “home rule” is provided in the following language: “Except as
limited by this Section, a home rule unit may exercise any power and perform any function pertaining to its
government and affairs including, but not limited to, the power to regulate for the protection of the public
health, safety, morals and welfare; to license; to tax; and to incur debt.” The significant limitations of “this
Section” itself are:
a) Home rule units have constitutional limits on their taxing power. No ad valorem property tax receipts may
have a maturity period longer than forty years. Home rule units may not “license for revenue or impose taxes
upon or measured by income or earnings or upon occupations.”
b) Home rule units have constitutional debt limits. The General Assembly may, by a three-fifths vote, limit
debt incurred which is payable through any funds other than ad valorem property tax receipts.
When debt is secured through property taxes, the General Assembly may set limits and require referenda for
any amounts over the following limits:
(1) if its population is 500,000 or more, an aggregate of three percent [of the assessed value of its
taxable property].
(2) if its population is more than 25,000 and less than 500,000 an aggregate of one percent [of the
assessed value of its taxable property].
(3) if its population is 25,000 or less, an aggregate of one half percent [of the assessed value of its
taxable property].
3
c) Home rule units have constitutional limits on their power to punish. No home rule unit may “define or
provide for felonies,” nor can any home rule unit define or provide for any Class A misdemeanors without
specific statutory authority from the General Assembly.
In addition to the constitutional limits on home rule authority, legislative restrictions are also allowed. The
General Assembly’s authority to limit home rule legislatively is divided into two classes, each with a different
voting threshold. The state legislature may preempt home rule authority by simple majority when it is willing
to reserve for itself the exercise of a specific power. In these cases, the state must be willing to shoulder the
burden in order to deny a particular power to home rule units. The second class involves situations in which
the state does not wish to take control of the issue but still wishes to restrict the municipalities from doing so.
In such cases, the standard Illinois supermajority vote, three-fifths, is required. Through either of these
mechanisms, the state must be willing to put a certain degree of extra effort into attempts to restrict home rule
powers.
*Excerpt from: The Journal of Regional Analysis and Policy Local Government Revenue Structure:
Does Home Rule Matter? By Tom Rooney
Do Home Rule Communities Levy More Property Taxes?
Does adopting home rule mean that property taxes will increase? The opponents of home rule – the optional
system for empowering city and village governments to act – assert that property tax increases are the inevita-
ble consequence when home rule is adopted.
An examination of the record does not support opponents’ claims. Several scholarly studies have been made of
the use of property taxes in home rule cities and villages during the 32 years since home rule first became
available to Illinois cities and villages. This article summarizes the results of those studies. A study of 134
home rule and 104 comparable nonhome rule communities recently published in the Journal of Public Eco-
nomics reported that property tax rates levied by non-home rule communities prior to the adoption of tax caps
rose 61 per cent faster than rates levied in the home rule communities over the same period of time. Further,
the study found that the rate of increase in property taxes in the two communities were comparable despite the
fact home rule home rule communities were not subject to tax cap limits.
An earlier study by Professor Robert Albritton reached similar conclusions. It found that population size and
geographic location had a greater effect on the rate of increases in property tax levies than home rule status,
and that, when controlled for these variables, the average property tax levy for home rule communities was the
same as the average property tax levy for non-home rule communities during the first ten years of Illinois’
some rule experience.
A just completed survey of Illinois home rule communities found that home rule communities are less depend-
ent on property taxes for their revenues than are non-home rule communities. On average, according to annual
surveys published by the Office of the Illinois Comptroller, cities and villages derive 25-30 percent of the
revenues from property taxes. The 2002 survey of Illinois home rule communities found that, on average,
home rule communities derived 10 to 20 percent of their revenue from property taxes, depending upon their
population and geographic location.
To be sure, there are some – fewer than one in five home rule communities at last count – that do levy property
taxes at rates higher than would be allowed by statute for non-home rule communities. But not even these
4
communities use all the taxing powers given to non-home rule communities by law. Rather, in these communi-
ties, elected officials have determined that local residents would rather pay higher property taxes than some of
the other taxes, like utility taxes, which non-home rule cities can levy to finance the services they provide.
In short, there is no economic data that supports the contention that property taxes necessarily or even usually
increase faster in home rule communities than in non-home rule communities.
Available evidence also suggests that voters in Illinois home rule communities do not believe that home rule
has led to undesirable rates of taxation. Voters in all home rule communities have the option to stop home rule
tax levies by voting home rule out. And, indeed, in the last 32 years, home rule opponents have succeeded 29
times in placing the elimination of home rule on the ballot in a home rule community. Most of the resulting
election campaigns were fought on the issue of whether taxes, and especially property taxes, were being mis-
used. Voters approved the retention of home rule powers in 25 of these 29 elections, or 83 per cent. In the
aggregate, they voted by a margin of more than 3-2 to retain their community’s home rule powers.
*Excerpt from: Illinois Municipal Review, April 2003,The Status of Illinois Home Rule, Part III:
Do Home Rule Communities Levy More Property Taxes? By James M. Banovetz and Thomas W. Kelty
How Have Illinois Home Rule Municipalities Used Their Authority?
A recently completed survey (2002), sponsored jointly by the Illinois Municipal League and the Illinois City/
County Management Association, offers new insight into the way home rule governments use their home rule
powers. All Illinois’ home rule municipalities were asked how they were using home rule powers.
5
*Excerpt from: Policy Profiles Vol. 2, No. 3 August 2002. Center for Governmental Studies, Northern Illinois University.
Issue: The Uses of Home Rule with Special Emphasis of Taxation.
How Do Voters Feel About Home Rule?
Voter attitudes toward home rule
Voters’ attitudes toward home rule appear to have become more positive in recent years. In home rule’s early
years, 1971-75, referenda approving home rule outnumbered those disapproving by a 3-1 margin. That margin
slipped to less than 1.5 to 1 in the 1976-85 period, then fell further to 1-1.3 against in 1986-99 period. But
since the turn of the century, voter approval has turned positive, if just barely. There were 13 referenda on
home rule in the first three years of the 21st century; home rule was approved in seven of these elections. But
this record combines two very different kinds of elections: adoption referenda and retention referenda.
Adoption referenda
There have been 158 referenda since 1971 in which municipal voters have had the opportunity to adopt home
rule. They did so in 77 of these elections, or 49 per cent. That means voters turned down home rule in 81
elections. In five communities, voters rejected home rule in more than one election. In five others, voters
rejected home rule when it was first put on the ballot, then adopted home rule in a later election. In Lincoln-
wood and Oakbrook Terrace, voters rejected home rule twice before finally adopting it in a third election.
From another perspective, of the 153 communities which have had referenda to adopt home rule, 77, or 50
percent, ultimately did so. Of these 77, 75 communities, or 97 per cent, still operate under home rule powers.
The two who do not are National City, which was dissolved as a municipal corporation when its last residents
moved away, and Lisle, which later abandoned home rule by referendum. In addition to Lisle, three other
communities which gained home rule by referendum also had a subsequent referendum on the retention of
home rule powers. In all of these cases, Berkeley, Lincolnshire and Rolling Meadows, voters opted to retain
home rule.
6
Home rule retention elections
There have been 31 elections in which voters were asked whether or not they wished to keep the home rule
powers already provided to their community. Voters chose in 27 of these elections, or 87 per cent, to retain
their home rule powers. Retention elections occur for either of two reasons: (1) voters dissatisfied with their
community’s use of home rule powers may petition the court for a retention election — this has happened 25
times; or (2) a community which gains home rule powers by population is required by law to hold a retention
election if its population later falls under the 25,000 ceiling — this has happened six times. Of the 25 retention
elections held in response to voter petitions, home rule was retained in 21, or 84 per cent of the elections.
Home rule was retained in all six of the retention elections held because a community’s population had fallen
under 25,000. In the aggregate, voters in retention elections chose, by a margin of greater than 2-1, to retain
home rule powers.
Is home rule an issue with voters?
In a survey of all home rule communities undertaken jointly by the Illinois Municipal League and the Illinois
City-County Management Association in 2001-02, communities were asked whether: (1) there had been a
recent effort to submit a petition to call for a retention election to abandon home rule, and (2) there had been
any periodic, significant criticism or attacks on home rule in the community. Of the 83 communities
responding to the survey, 91 per cent answered “no” to both questions. These findings suggest that the use of
home rule powers is not generating significant opposition among voters in communities which already have
home rule. This conclusion also finds support among the referenda record on home rule. Understandably, and
appropriately, the mixed results of home rule adoption referenda indicate that voters considering the adoption
of home rule are very skeptical about giving a broad grant of power, including tax power, to their municipal
government. On the other hand, the support shown for home rule in retention elections indicates that a
substantial majority of voters in home rule communities trust their local officials with home rule powers.
Indeed, in one of the most recent retention elections, held at the request of a voters’ petition in Rolling
Meadows in 1999, voters supported home rule by a margin of more than 9-1.
*Excerpted from: Illinois Municipal Review, December 2002,The Status of Illinois Home Rule,
Part I: Home Rule Cities And The Voters, By James M. Banovetz
Recent Articles
Written on
Home Rule
Legal Q & A
(Published March 1997)
By BETH ANNE JANICKI, Chief Legal Counsel, IML and
LORI ANN VERKUILEN, Paralegal, IML
This monthly column examines issues of general concern to municipal officials. It is not
meant to provide legal advice and is not a substitute for consulting with your municipal
attorney. As always, when confronted with a legal question, contact your municipal
attorney as certain unique circumstances may alter any conclusions reached herein.
Q: How does an abstention from voting by a council or board member count?
A: For various reasons, city council and village board members frequently find
themselves abstaining from voting on a particular matter or matters. The question then
arises as to how that vote should be treated. The Illinois Municipal Code is silent
regarding how a vote in abstention should be counted. Thus, we are left to look elsewhere
to determine whether an abstention counts as a "yea" or a "nay" vote.
The Illinois Supreme Court case of Prosser v. Village of Fox Lake is the prevailing
authority on this issue.1 In Prosser, a village trustee sought to have the operation of two
village ordinances enjoined because the trustee claimed that three "aye" votes (of a six
member board) did not constitute a "concurrence of the majority" of the board members.2
In Prosser, three board members voted "yea," one voted "nay" and one abstained. The
court was faced with the issue of whether the abstention counted as a "yea" or a "nay"
vote. The court held that where a concurrence of a majority is required by statute for the
passage of a measure, when a member abstains from voting it would be assumed that he
or she concurred with the majority.3 The Prosser court reasoned that:
If a quorum is present, municipal legislators cannot avoid their voting
responsibilities by refusing to vote when present at a meeting. (see
Launtz v. People ex. rel. Sullivan (1985), 113 Ill 137, see also People
ex. rel. Anderson v. Chicago and Northwestern Ry. Co. (1997) 396 Ill
466.) A legal significance or effect must be given to each failure to
vote by a municipal legislator who is present at a board meeting in
order to prevent frustration or abuse of the legislature process (State ex.
rel. Young v. Yates (1897) 19 Mont. 239, 47 p. 1004) He should not be
allowed to have his physical presence counted toward the constitution
of a quorum and at the same time be allowed to deny in effect, his
official presence by a failure to vote.4
The Prosser court distinguished between situations where a statute requires an
"affirmative vote" and where a "concurrence of the majority" is required holding, that in
the first instance any abstention would have the effect of a "nay" vote and in the second
instance it would constitute an acquiescence with the majority.5 Thus, the general rule is
that if a statute requires a "concurrence of the majority," the abstention is counted with
the majority vote. The situation, however, may be different if a council member abstains
because of a personal or pecuniary interest in the matter being voted upon. This situation
was discussed in an ISBA Local Government Law newsletter:
Where a member either has been disqualified or abstained because of
interest in the subject matter under consideration, his vote in abstention
does not seem to fall within the general rule of acquiescence, although
some courts have applied that rule. 63 A.L.R. 3d 1072, 1080. While the
corporate authorities of a city or village have the power under state
statutes as well as the Illinois Constitution to adopt their own rules of
order to govern proceedings and voting procedures - and usually have
done so - those rules may not be inconsistent with state statutes. In the
event the municipality possessed home rule powers, it could adopt the
better rule, treating an abstention in these circumstances as if a vacancy
had occurred by reason of death, resignation or disqualification; i.e.:
the total number of members of the corporate authority would be
regarded as having been reduced by the number of members abstaining
because of conflict of interest.6
Thus, if a member abstains because of prohibited conflict of interest as defined in 65
ILCS 5/3.1-55-10 or 50 ILCS 105/3 and 105/4, a question arises as to the effect of that
abstention. There is no case law in Illinois which directly addresses this point. However,
a public officer can violate these provisions without actually voting since the prohibition
is against any interest in a "contract or the performance of any work in the making or
letting of which such officer may be called upon to act or vote.7 An officer cannot escape
from being called upon to act or vote. Therefore, any officer having such an interest must
effectively resign from office, since he cannot avoid the prohibition by abstaining from
voting.8 Any conviction of the conflict provisions constitutes a class IV felony and,
among other penalties, results in removal from office. Thus, a close examination must be
made to determine whether an actual conflict of interest exists since in the event he or she
has an actual conflict, such an official must resign or risk prosecution from committing a
Class IV felony. In the event of such resignation, obviously the total membership of the
board or council would be reduced accordingly, very likely changing the total needed for
a majority or extraordinary majority vote, as the case may be.9 Further, the conflict of
interest provisions provide several exceptions wherein the member is permitted to abstain
from voting. In these situations and also in situations involving common law conflicts,
the abstention would most likely be treated as an abstention for any other reason within
the reasoning set forth in Prosser.
In conclusion, whenever a statute requires the concurrence of a majority of a public body,
an abstention vote is counted as acquiescence with the majority vote. If an affirmative
vote is required, then nothing more than an actual "aye" or "nay" vote will count, and any
attempt to abstain from voting or failing to vote will have the effect of a "nay" vote. In
some situations, however, the statutes will require something different, such as a
"favorable vote" of the aldermen or trustees or a conflict will prevent a member from
voting. The best advice to follow under those circumstances is that of your city or village
attorney.
NOTES
1. 91 Ill. 2d 389 (1982).
2. Section 3.1-40-40 of the Illinois Municipal Code requires that all ordinances be passed
by a concurrence of a majority of all members holding office, unless otherwise provided.
(65 ILCS 5/3.1-40-40).
3. Prosser, 91 Ill. 2d at 395.
4. Id. at 394
5. Id. at 395. See also Lake County Forest Preserve District v. Northern Trust Bank, 207
Ill. App. 3d 290, 265 N.E. 2d 715 (2d Dist. 1990).
6. John T. Zimmerman, The Effect of Abstention Voting by Municipal Officials 25 ISBA
Local Government Law, Vol. 6 (March 1989).
7. 50 ILCS 105/3.
8. Peabody v. Sanitary District of Chicago, 330 Ill. 250 (1928).
9. See supra, note 6.
policyprofiles
Center for Governmental Studies Northern Illinois University
The mission of the Center
for Governmental Studies
includes education of the
public on important public
policy issues. This article is
one in a series of policy
briefs designed to provide an
objective view of an issue.
This article may be reproduced
in its entirety with attribution
to the Center for Governmental
Studies, Northern Illinois
University, DeKalb, Illinois.
Issue:Illinois Home Rule: A Thirty Year Assessment
February 2001
The home rule provisions in Illinois’ 1970 constitution represent a
unique innovation in the way states bestow power and authority on
their city and county governments. Through its home rule system,
Illinois gives the broadest and most liberal authority to cities and
counties of any state in the nation. With Illinois now completing
thirty years of home rule experience, the time is appropriate to
undertake a comprehensive assessment of Illinois’ experience with
home rule. Such is the task of the following paragraphs.
Who uses home rule?
At the time of the November 2000
elections, Illinois had 147 cities and
villages and one county (Cook) with
home rule powers. Of the home rule
cities, 77 had gained home rule by
virtue of their size (all cities over
25,000 are granted home rule auto-
matically unless it is rescinded in a
city referendum) and 70 had gained
home rule by referendum (the consti-
tution gives cities under 25,000 this
option). A list of current home rule
users is provided in Table 1 on the
next page.
Ironically, although a minority of
municipalities and counties have home
rule, over seven million Illinois
residents live in a home rule commu-
nity — and most have done so for
more than a quarter of a century. Thus
it is safe to conclude that Illinois
voters have had widespread experi-
ence with home rule.
How do voters feel about home
rule?
Because having a referendum on home
rule is relatively easy, there have been
191 such referenda — an average of
more than 6 per year — in Illinois
home rule’s thirty year history. As
might be expected, the aggregate of
those referenda present a mixed voter
reaction to home rule. Voters sup-
ported home rule in 97 of those
referenda and rejected it in 94 others.
As Table 2 (on page 3) shows, how-
ever, there are three different kinds of
home rule referenda and each reflects
a different picture of voter attitudes
toward home rule.
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Cities and villages adopting home rule by referendum have the date of the referendum indicated.
Those with no date gained home rule automatically because of population size.
I.Counties
Cook
tableone Home Rule Units in Illinois as of November 2000
II.Cities and Villages
Addison
Alton
Alsip, 1990
Arlington Heights
Aurora
Barrington Hills, 1990
Bartlett
Bedford Park, 1971
Belleville
Bellwood, 1994
Berkeley, 1994
Berwyn
Bloomingdale, 1996
Bloomington
Bolingbrook
Bryant, 1974
Buffalo Grove, 1980
Burbank
Burnham, 1980
Cahokia, 1997
Calumet City
Calumet Park, 1976
Carbondale
Carol Stream
Carpentersville, 1993
Champaign
Channahon, 1982
Chicago
Chicago Heights
Chicago Ridge, 1994
Cicero
Country Club Hills, 1993
Countryside, 1972
Crystal Lake
Danville
Darien
Decatur
Deerfield, 1975
DeKalb
Des Plaines
Dolton
Downers Grove
East Hazel Crest, 1989
East St. Louis
Elgin
Elk Grove Village
Elmhurst
Elmwood Park
Elwood, 1997
Evanston
Evergreen Park, 1982
Fairview Heights, 1993
Flora, 1975
Freeport
Galesburg
Glendale Heights
Glen Ellyn
Glenview
Glenwood, 1986
Golf, 1976
Granite City
Gurnee
Hanover Park
Harvey
Harwood Heights, 1995
Highland Park
Hillside, 1995
Hodgkins, 1996
Hoffman Estates
Inverness, 2000
Joliet
Kankakee
Lake Barrington, 1991
Lansing
Lincolnshire, 1975
Lincolnwood, 1997
Manhattan, 1996
Marion, 1994
Mascoutah, 1979
Maywood
McCook, 1971
Mettawa, 1990
Moline
Monee, 1996
Monmouth, 1999
Morton Grove
Mound City, 1973
Mount Prospect
Mt. Vernon, 1986
Muddy, 1981
Mundelein
Murphysboro, 1994
Naperville
Naples, 1982
Niles
Normal
Norridge, 1973
Northbrook
North Chicago
Northlake, 1994
Oak Forest
Oak Lawn
Oak Park
Old Mill Creek, 1993
Orland Park
Palatine
Park City, 1973
Park Forest
Park Ridge
Pekin
Peoria
Peoria Heights, 1986
Peru, 1981
Quincy
Rantoul, 1982
Robbins, 1998
Rockdale, 1982
Rock Island
Rolling Meadows, 1985
Rosemont, 1972
St. Charles
Sauget, 1976
Schaumburg
Schiller Park, 1994
Sesser, 1989
Skokie
South Barrington, 1975
South Holland
Springfield
Standard, 1975
Stickney, 1974
Stone Park, 1972
Streamwood
Sycamore, 1996
Thornton, 1980
Tinley Park
University Park, 1975
Urbana
Valmeyer, 1994
Washington, 1998
Watseka
Waukegan
West Dundee, 1990
Wheaton
Wheeling, 1977
Wilmette
Woodridge, 1975
1971-753620165619 71009
1976-804221215081713202
1981-8523167709572
1986-902711164191620
1991-9536171946151920
1996-2000271215441215
Totals1919794517279254011
Note: Table summarizes all home rule referenda held prior to November 2000.
November 2000 data not available when this report was prepared.
tabletwo Home Rule Referenda Record
Do county voters support home
rule?
No. Nine counties held a total of
eleven referenda between 1972-76 to
adopt home rule. All failed by substan-
tial margins. In the aggregate, county
voters rejected home rule by a margin
of 3-1. No county has attempted such
a referendum since 1976.
But the picture is more complex. The
framers of Illinois’ 1970 constitution
wanted to strengthen county govern-
ment by encouraging the use of elected
county executive officers — an office
previously used only in Cook County.
The framers used home rule as an
inducement to the voters to adopt such
a change. Instead, by combining two
separate issues in one referendum, the
framers effectively blocked the
adoption of either an elected county
executive or home rule.
But the legislature later gave voters
another option: a county executive
plan without home rule. Voters in
several counties (e.g. Kane, Will,
Madison) adopted this plan. Many
other counties have passed ordinances
creating the office of county adminis-
trator to strengthen the executive
function in county government.
The fact that these structural changes
have taken place but county home rule
has still not been adopted by referen-
dum further emphasizes county voters’
rejection of home rule for counties
other than Cook. Voters in Cook
County have never attempted to
rescind county home rule.
3
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Northern Illinois University
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Years
Total
Number
of
Referenda
Total Referenda
For + or Against -
Home Rule
+-% +
Municipal
Adoption
Referenda
+-
Municipal
Retention
Referenda
+-
County
Adoption
Referenda
+-
Are city and village voters more
supportive of home rule?
Yes. In home rule adoption referenda,
home rule support and opposition have
been much more evenly divided. There
have been 151 municipal adoption
referenda: voters in 74 referenda voted
to adopt home rule; voters in the
remaining 79 referenda voted not to
adopt home rule.
But some communities have had more
than one referendum. Alsip,
Bloomingdale, Lincolnshire, Sesser,
and Stickney voters first voted to
reject home rule and later voted to
adopt it. Lincolnwood voters twice
voted to reject home rule and then
adopted it in the third referendum.
Long Grove voters have rejected home
rule in three different referenda. Lisle
voters first adopted home rule and two
years later voted it out. Correcting for
these multiple referenda, the final
figures emerge: 141 communities have
had one or more referenda on whether
to use home rule. Of these, 72 adopted
home rule and 70 continue to use it.
(Besides Lisle, National City also once
had home rule, but the community
ceased to exist when the last of its 45
residents moved away).
Do voters in communities with
home rule support the home rule
system?
Home rule’s greatest voter support, by
far, has come in referenda held to
decide whether or not a community’s
existing home rule system should be
retained. There have been a total of 29
such referenda; voters have opted to
retain home rule in 25 or 86 per cent
(see Table 3 above). In the aggregate,
voters living in home rule communi-
ties have opted, by a margin of 3-2, to
retain their community’s home rule
powers.
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tablethree Home Rule Retention Referenda
YearCommunityOutcomeYearCommunityOutcome
1972DanvilleRetain1981DoltonRetain
1976AuroraRetainCalumet CityRetain
Park RidgeRetainLombardAbolish
1977ElginRetainMaywoodRetain
LisleAbolishSouth HollandRetain
1978RockfordRetain1982Evergreen ParkRetain
Rock IslandRetainRantoulRetain
1979DecaturRetain1983RockfordAbolish
GlenviewRetain1985BerwynRetain
1980Elmwood ParkRetain1987PekinRetain
Highland ParkRetain1990DecaturRetain
LincolnshireRetain1992BerwynRetain
Morton GroveRetainPark ForestRetain
PeoriaRetain
Villa ParkAbolish
WilmetteRetain
Referenda Retaining Home Rule:25
Referenda Abolishing Home Rule:4
Total Retention Referenda:29
Of the four communities which had
and then abandoned home rule, the
voters in two — Lisle and Rockford
— reacted negatively to actual or
proposed home rule use. In two others
— Lombard and Villa Park — voters
rejected home rule in the mistaken
assumption that it would lower their
taxes (mistaken because their home
rule powers had not been used to levy
any taxes).
The experience of these four commu-
nities demonstrated that voters can,
when motivated to do so, abolish an
operating home rule system.
So, how do voters feel about home
rule?
In the 152 Illinois local governments
that have tried home rule in the last
thirty years, 147, or 97 per cent, still
have it. Voters in only 26 of these
communities, or 17 per cent, have
even challenged the system with a
retention election. In short, where
home rule has been tried in Illinois,
voters have been supportive of it.
What issues have concerned
voters?
Supporters of home rule have pointed
to the value of local authority and
flexibility to address local problems,
lessened dependence upon the state
legislature, and more freedom from
legislative mandates. They stress the
greater flexibility home rule gives
local governments to deal with issues
of community development, to prevent
community blight, and to shift local
tax burdens to non-residents, primarily
through sales and use taxes.
Opponents of home rule focus upon
the threat of unwanted and excessive
taxation under home rule govern-
ments. Sometimes, too, opponents
argue that home rule gives local
governments the power to suppress
individual rights.
What does the record show on
these issues?
There is a diverse body of evidence
that indicates that home rule communi-
ties have used their more flexible
powers in innovative ways to address
local problems. The most commonly
cited uses of home rule powers have
involved economic development,
control of community development,
reduced borrowing costs, and local tax
burdens shifted to non-residents.
Opponents argue that home rule brings
much heavier tax burdens for local
residents. Their claims rely on anec-
dotal, not empirical evidence. Surpris-
ingly, they do not cite their most
compelling case — the City of Rock-
ford — where voters abolished home
rule after the city council enacted a
series of property tax increases.
In contending that home rule powers
are used to suppress individual rights,
opponents of home rule cite the
Morton Grove home rule ordinance
prohibiting hand gun ownership.
However, the Illinois Supreme Court
ruled in 1984 that the ordinance did
not violate any constitutional rights
under either the Illinois or U.S.
constitutions. (Kalodimos v Morton
Grove, 1984).
Anticipating the potential for abusive
use of home rule powers, the framers
of the 1970 Illinois constitution
established constitutional safeguards
to prevent such abuses. There are three
kinds of such safeguards: electoral
recision discussed above, legislative
preemption, and judicial review. The
latter two are discussed in the follow-
ing paragraphs.
What is legislative preemption and
how has it worked?
Recognizing that there would be
overlaps between state and local
governments in the exercise of power,
the Illinois constitution gave the
Illinois General Assembly the author-
ity to preempt or take away home rule
powers by a 3/5ths vote of both houses
or to provide for the exclusive state
exercise of a power by a simple
majority vote of both houses. These
provisions give the legislature broad
leeway to reduce home rule powers.
But, while the Assembly has used its
preemption powers to deal with
specific issues, it has not seriously
eroded the home rule authority set
forth in the constitution.
5
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Northern Illinois University
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In some respects, the legislature has
been supportive of home rule power.
It has, for example, stipulated by law
that no legislative enactment shall be
construed as restricting home rule
power unless that enactment has
“specific language limiting or deny-
ing” the home rule power.
Except for a series of bills restricting
home rule authority to license or
regulate specific occupations, the
General Assembly did little in home
rule’s first 15 years to limit home rule
powers, but such limitations have
become more common in the last 15
years.
Legislative limitations can be grouped
into several categories. In one category
are laws like the Open Meetings Act
and statutes containing state-wide
rules governing public labor relations.
These apply state-wide principles of
good government to home rule units.
A second category has clarified the
state’s exclusive role in regulating
certain businesses and activities. For
instance, to reduce drunk driving
accidents, the legislature took away
home rule powers to set minimum
ages for the purchase of alcoholic
beverages, but it also eliminated
particular drinking age problems
which had faced communities with
college campuses.
Third, the legislature has established
exclusive state authority over certain
personnel policies in local govern-
ment. Again, the legislature has
protected the obvious benefits that
stem from uniform state-wide prac-
tices, such as state-wide municipal
employee retirement programs, in this
field.
Has the legislature preempted any
home rule tax powers?
The final category is legislative action
taken to limit home rule tax powers.
The legislature imposed a referendum
requirement on the use of a real estate
transfer tax, effectively limiting further
use of the tax. It also eliminated home
rule authority to impose local sales
taxes. In the latter instance, however,
it authorized home rule units to raise
the rate of the local portion of the state
sales tax levy. Thus, while limiting
home rule power and flexibility, the
legislature protected home rule access
to additional revenues from the use of
the sales tax (called the retail occupa-
tion tax in Illinois law).
Perhaps most important is what the
legislature has not done. It has not
authorized local use of an income tax;
it has not imposed a limit on real
estate taxes levied with home rule
powers; and it has not imposed limits
on borrowing and indebtedness by
home rule units. Furthermore, the
legislature has exempted home rule
units from complying with tax caps
recently imposed on the annual rate of
increase in local property taxes.
In the last ten years, the legislature
also initiated the practice of “partial
exemptions” — imposing obligations
or denying powers to some but not all
home rule units. To date, partial
exemption laws have treated Chicago
differently than other home rule units.
This practice weakens home rule by
splitting the block of legislators who
represent the interests of home rule
governments in the legislature. The
result has been preemptions of home
rule powers that local governments
have been unable to prevent.
How has judicial review affected
home rule powers?
Specific uses of home rule powers
have often been challenged in the
courts which, in turn, have frequently
but not always upheld a liberal
interpretation of home rule powers.
For example, besides the Morton
Grove handgun ordinance, the courts
have upheld: the sale of general
obligation bonds without a referendum
(Kanellos v County of Cook, 1972); a
home rule ordinance that authorizes
actions contrary to state statutes
(Rozner v Korshak, 1973), and a home
rule ordinance that legislates concur-
rently with the state on environmental
matters (Chicago v Pollution Control
Board, 1974).
policyprofiles
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But the courts have also been willing
to constrain home rule uses it views as
excessive. It refused, for example, to
enforce a Des Plaines noise pollution
ordinance against a railroad, holding
that noise pollution was a matter
requiring regional or state-wide rather
than local regulation (Des Plaines v
Chicago & Northwestern Ry., 1976).
It struck down ordinances altering the
statutory appointment powers of
municipal officials, (Pechous v
Slawko, 1976), and an ordinance
imposing a local fee on filing cases in
civil court (Ampersand v Finley,
1975).
The courts have treated the use of
home rule taxing powers in a similar
manner. They have: upheld home rule
wheel taxes (Gilligan v Korzen, 1974),
upheld Chicago’s employers’ expense
tax (Paper Supply v Chicago, 1974),
and approved a home rule admissions
tax (Cicero v Fox Valley Trotting
Club, 1976; Kerasotes Rialto Theatre
v Peoria, 1979), but they struck down
home rule utility tax levies which
exceeded statutory rate limits
(Waukegan Community Unit School
District v Waukegan, 1983).
The courts thus have demonstrated
that they will constrain home rule
actions they deem to be beyond the
scope of constitutional and statutory
restrictions.
7
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Northern Illinois University
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As the body of case law regarding
home rule has grown, the courts have
tended to reaffirm the precedents set in
the early years. For instance, the courts
reaffirmed, in 1998, that, despite
ordinances to the contrary, home rule
municipalities have a duty to bargain
collectively with employee unions
(Public Labor Council v Cicero,
1998); and they reaffirmed the prin-
ciple that implied preemption is not
sufficient to deny home rule communi-
ties the power to regulate matters of
local affairs (Bolingbrook v Citizens
Utility Co, 1994; Barrington Police
Pension Fund v Barrington Ethics
Board, 1997). The Supreme Court has
also upheld partial preemption (Nevitt
v Langfelder, 1993).
So what does all of this mean for
Illinois’ home rule system?
All of this means that the home rule
system adopted in Illinois as part of
the state’s 1970 constitution has
demonstrated after thirty years, that it
is a workable system for empowering
local governments. Illinois home rule
has served, and continues to serve over
seven million people in 148 local
governments. It gives residents in non-
home rule counties, cities, and villages
additional options when searching for
new ways to solve community prob-
lems.
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Policy Profiles is a publication of the
Center for Governmental Studies,
Northern Illinois University and may
be reproduced in its entirety with
attribution to the Center for Govern-
mental Studies, Northern Illinois
University, DeKalb, Illinois.
Editor:James M. Banovetz
Design:Trittenhaus Design
For more information contact:
Center for Governmental Studies
Director: Charles E. “Pete” Trott
815-753-1907
fax 815-753-2305
www.niu.edu/cgs
Local Government Revenue Structure: Does
Home Rule Matter?
Tom Rooney*
Abstract. This paper focuses on the question of whether home rule a uthority
as granted under the Illinois Constitution results in changes in municipal
tax structure and tax effort. Analysis of the data collected for this paper
shows that home rule authority is not a significant factor in the level of
taxation imposed by a municipality. Home rule a uthority appears to be
more valuable for regulatory purposes than for its taxation powers .
1. Introduction
On December 29, 1998, a group of citizens in the city of Rolling Meadows
submitted petitions containing over fourteen hundred signatures to the City
Clerk’s office. The petitioning citizens were concerned that the city’s eco-
nomic development projects were b ecoming extravagant. The city council,
according to the petitioners, had broken its self-imposed property tax caps to
finance a few large economic development projects. Rolling Meadows is a
city with home rule authority; accordingly, it is not subject to the State of Illi-
nois’ property tax legislation. The council wrote its own tax cap legislation
in 1992, but it amended this legislation in 1997 “to issue bonds for the $2.8
million in public improvements the city is funding as part of the 3Com deal
[an incentive package to bring 3Com Corporation to Rolling Mea d-
ows].”(Wandling 2001) The peti tioners felt that the city council needed to be
restrained through some mechanism that the council had no authority to a l-
ter on its own. The petitioners chose to a ttempt to limit the city council
through the following refer endum question:
“Shall the City of Rolling Meadows, presently a Home Rule municipality, elect
to become a Non -Home Rule Municipality?”
Passage of this referendum would repeal the city’s home rule authority in its
entirety.
* Thomas Rooney is a high school social studies teacher in the Chicago suburbs and a 2001
graduate of the Master of Public Administration program at Northern Illinois University.
JRAP (2002)32:1
68 Tom Rooney
While approximately 10% of the municipalities in Illinois possess home
rule authority 2 and many have had home rule for decades, the example of
Rolling Meadows shows that home rule authority cannot be taken for
granted. The referendum in Rolling Meadows also illustrated a more co m-
plex issue. During the discussion and debate on the referendum, some sig-
nificant issues were without clear answers. Citizens on both sides of the ref-
erendum hypothesized about the possible impact of the loss of home rule in
the areas of revenue, regulation, etc. Hypothesizing was necessary for the
simple reason that many significant points have no clear precedents for
guidance.
Perhaps the most significant issues without clea r answers were those re-
garding taxation. The proponents of the referendum argued that revoking
the city’s home rule status would decrease the taxes paid by the citizens of
Rolling Meadows. Numerous petition signers reported that they had signed
the petition because the petition circulator told them that the main benefit of
becoming a non -home rule municipality was tax reduction. Referendum
supporters asserted that if Rolling Meadows were without home rule author-
ity, the tax burden of Rolling Meadows residents would decrease. On the
opposite side of the argument, the opponents of the referendum argued that
taxes would actually increase if the city lost its home rule authority. Their
reasoning was that the city could be forced to stop collecting certain taxes
and would be forced to cover the shortfall with increases in the taxes that
remained.
Since the city council’s self-imposed tax cap was at issue, ref erendum
proponents a rgued that one implication of the referendum would be a
tighter cap on property taxes. The loss of home rule status would make Roll-
ing Mea d ows subject to the state’s tax caps. In Illinois, non -home rule units
are subject to the state Property Tax Extension Limitation Law, or PTELL.
PTELL is a state mandate that limits annual increases in property taxes to the
inflation rate or five percent, whichever is smaller. If a non -home rule unit
wishes to increase its rate of taxation beyond these levels, it must receive a p-
proval for the increased rate directly from the voters. Home rule units are
not subject to the provisions of PTELL. While a home rule unit, the council
could ignore its own tax cap; as a non -home rule unit, the council could not
ignore the state’s tax cap. The opponents of the referendum responded that
this position would lead to an inevitable contradiction. They asserted that a
drastic increase in the property tax (among others) would be necessary to
compensate for any lost forms of taxation, and the increase would break the
very tax cap that the referendum supporters we re trying to protect.
Another direct implication of the proponents of the referendum was that
non -home rule units had lower overall tax burdens than home rule units.
This line of argument is also common when municipalities have refer enda to
2 Rolling Meadows Review, editorial, March 25, 1999.
Local Government Revenue Structure 69
establish home rule authority. The assertion is that certain taxes are not
available to non -home rule units and that these governments are therefore
strictly limited in their ability to tax. Some other taxes, like the property tax,
would be limited in growth and subject to other restrictions. Other taxes
would have to be scaled back. Some would even have to be re voked. All in
all, the argument went, the citizens of Rolling Meadows would get signifi-
cant tax relief if the city lost its home rule authority.
The story o f the referendum itself ended on April 13, 1999, when the vot-
ers of Rolling Mea dows overwhelmingly rejected it with a 93% to 7% margin.
However, the story of the actual substance of the debates over taxation r e-
mains unfinished. The loose ends from the electoral provided the genesis for
this research project. The arguments involving taxation were discussed h y-
pothetically by making assumptions about individual taxes, but no one
really knew what the overall revenue picture of non -home rule units looked
like compared to that of home rule units. This project is an effort to make
such a comparison.
2. A Review of the History of Rule
The concept of home rule turns around the relationship that usually ex-
ists between states and municipalities. As the usual relationship is described
in Dillon’s Rule, municipalities exist only as creatures of the state. Accord-
ingly, it follows that municipalities may only exercise powers that have been
expressly given to them by the state. Under home rule, that presumption is
turned around. A home rule municipality may exercise any powers that
have not been denied to it by the state.
The home rule concept was first put into practice in the state of Mi ssouri
in 1875 (Small 1970). In that year, Missouri adopted its third state constit u-
tion “with the Southern element back in power” after ten years under a
Radical Republican, Reconstruction constitution (Encyclopedia Americana
1992). The Missouri Constitution of 1875 is often cited as the beginning of
home rule authority and read ers can be left with the i mpres sion that the
home rule gates were thrown wide open, at least in Missouri. In reality, the
Missouri constitutional provision only provided home rule to two cities, St.
Louis and Kansas City, in seventy years. Parallel to pro visions in Illinois
statutes designed to single out Chicago, home rule in Missouri was only
granted to cities with a population of more than 100,000 persons (Cole 1973).
(Illinois’ practice of classification singles out Chicago through a 500,000 per-
son thres hold.) St. Louis was therefore the only home rule city in Missouri
for nearly the first quarter century of home rule. Kansas City did not reach
the population threshold for home rule until 1899, almost 25 years after the
famous Missouri home rule provision was written. No other Missouri cities
attained home rule status until the population threshold was lowered to only
10,000 inhabitants in 1947 (Cole 1973).
70 Tom Rooney
In the century and a quarter history of home rule, it has expanded to the
point where “home rule, in one of its variants, is the practice in forty -five
states.”(Wandling 2001 p. 14)
At the turn of the 20th century, only Missouri, California, Washington,
and Minnesota had provisions for municipal home rule (Wandling 2001, p.
11). By 1912, the num ber of states granting home rule authority had grown
to 13, and by 1937 only 21 states provided for home rule (Wandling 2001, P
11-13). In 1970, when Illinois granted home rule authority to its municipali-
ties, it was the thirty -sixth state to do so (Small 1970, p. 235-36). Since 1970,
nine more states have brought the total to 45.
3. A Review of Home Rule in Illinois
The creation of municipal home rule in 1875 came five years too late to
benefit Illinois’ municipalities. The Illinois Constitution written in 1870, Illi-
nois’ third constitution, would remain in effect for an entire century. It is
certainly true that Illinois could have taken the legislative route to establish-
ing municipal home rule, and that Illinois could have taken the constitutional
route through a simple amendment. In fact, the Land of Lincoln did dabble
in both procedures during the hundred year period of the third constitution.
For example, a 1904 amendment to the constitution “provide[d] some home
rule powers for the city [of Ch icago].”(Cole 1973, p. 13) While these limited
powers were of use to Chicago, they were not a grant of true home rule a u-
thority. In Alice Ebel’s review of the 1870 Constitution for the 1970 Conven-
tion, Ms. Ebel used the phrase “so-called ‘home rule’ for Ch icago” (Ebel 1970,
p. 235) to clarify that the powers granted through this amendment which
were commonly called home rule powers were not a true grant of home rule.
As home rule powers were granted to municipalities through the 1970 Il-
linois Constitution, rather than the legislature, one should begin with the
1970 constitution in describing Illinois’ particular brand of home rule. The
specific grant of home rule authority is found in Article VII, Section 6 of the
constitution.3 The array of powers which are given the collective title “home
rule” are given in the following language: “Except as limited by this Section,
a home rule unit may exercise any power and perform any function pertain-
ing to its government and affairs including, but not limited to, the power to
regulate for the protection of the public health, safety, morals and welfare; to
license; to tax; and to incur debt.”4 The significant limitations of “this Sec-
tion” itself are:
a) Home rule units have constitutional limits on their taxing power. No ad
valorem property tax receipts may have a maturity pe riod longer than
3 All citations of the Illinois Constitution come from 1970 Illinois Constitution Annotated, David R.
Miller, Illinois Legislative Council, 1980.
4 Article VII, Section 6, Subsection (a)
Local Government Revenue Structure 71
forty years. Home rule units may not “license for revenue or i mpose
taxes upon or measured by income or earnings or upon occupa-
tions.”5
b) Home rule units have constitutional debt limits . The General Assembly
may, by a three-fifths vote, limit debt incurred which is payable
through any funds other than ad valorem property tax receipts.
When debt is s ecured through property taxes, the General Assembly
may set limits and require referenda for any amounts over the follow-
ing limits:
“(1) if its population is 500,000 or more, an a ggregate of
three percent [of the assessed value of its taxable prop-
erty].
(2) if its population is more than 25,000 and less than
500,000 an aggrega te of one percent [of the a ssessed
value of its taxable property].
(3) if its population is 25,000 or less, an aggregate of one-
half percent [of the assessed value of its taxable prop-
erty].” 6
c) Home rule units have constitutional limits on their power to puni sh. No
home rule unit may “define or provide for felonies,”7 nor can any
home rule unit define or provide for any Class A misdemeanors
without specific statutory authority from the General Assembly.
In addition to the constitutional limits on home rule authority, legislative
restrictions are also allowed. The General Assembly’s authority to limit
home rule legislatively is divided into two classes, each with a different vo t-
ing threshold. The state legislature may preempt home rule a uthority by
simple majority when it is willing to reserve for itself the exercise of a spe-
cific power. In these cases, the state must be willing to shoulder the burden
in order to deny a particular power to home rule units. The second class in-
volves situations in which the state does not wish to take control of the issue
but still wishes to restrict the municipalities from doing so. In such cases, the
standard Illinois supermajority vote, three-fifths, is required. Through ei-
ther of these mechanisms, the state must be willing to put a certain degree of
extra effort into attempts to restrict home rule pow ers.
While the Illinois Constitution constrains home rule municipalities in the
ways described above, it provides some important pro tections for them as
well. For example, Cook County is constitutionally a home rule county, and
other counties could choose to meet the constitutional criteria to become
5 Article VII, Section 6, Subsection (e)(2)
6 Article VII, Section 6, Subsection (k)
7 Article VII, Section 6, Subsection (d)(2)
72 Tom Rooney
home rule counties. The 1970 Constitutional Convention rejected a proposal
which would have made county home rule d ependent upon a population
threshold of 100,000. Instead, the Convention decided that county home rule
needed a county executive to be effective, so the presence of such an execu-
tive officer is the constitutional requirement for county home rule (Cole 1973,
p. 17). Jurisdictional disputes between a county and its home rule munici-
palities could be very pro blematic without some standard for decision. The
framers of the Illinois Constitution provided such a standard, and the sta n-
dard is favorable to the municipalities: “If a home rule county ordinance
conflicts with an ordinance of a municipality, the municipal ordinance shall
prevail within its ju risdiction.”8 Further, the General Assembly is prohibited
by the Constitution from interfering with home rule municipalities in the
area of special services asses sments. Finally, the last subsection of Section 6
states that “Powers and functions of home rule units shall be construed lib-
erally.”9 These provisions form a solid basis that gives home rule authority
real substance in Illinois.
4. Project Design
Database
To test the hypothesis that home rule authority increases the tax burden
placed upon residents and businesses of a city, a database was created to
support various statistical analyses. The two hundred and s ixty -seven
municipalities in Cook County and the “collar counties” of DuPage, Kane,
Lake, McHenry, and Will Counties were chosen for this study. Mr. Allan
Mayer of the Illinois Comptroller’s office completed a basic study of all
Illinois municipalities in the Comptroller’s FY 1999 Fiscal Report Card . For
this project, however, Cook and the collar counties were chosen:
a) to limit the scope of the study, and
b) to recognize the reality that this area, comprising almost two -thirds
of the population of Illinois10, is qualitatively different from “down-
state”
Additionally, according to Mr. Mayer’s report, there are 110 home rule
municipalities in Illinois. Of those municipalities, 103 are in the six counties
studied here.
Information from these cities was coded to allow basic analysis of reve-
nue structure. The database itself contains the following general fields:
8 Article VII, Section 6, Subsection (c)
9 Article VII, Section 6, Subsection (m)
10 Ibid.
Local Government Revenue Structure 73
• County of the municipality • Per capita own source revenue
• Name of the municipality • Own source as a % of rev enue
• Presence of home rule a uthority • Property tax rate
• Population • Property tax revenue
• Equalized Assessed Value • Property tax as a % of revenue
• Per capita EAV • Property tax as a % of own source
• Total rev enue • Sales tax as a % of revenue
• Per capita revenue • Sales tax/property tax ratio
• Per capita revenue • Municipal library
• Own source revenue • Municipal fire department
In addition to these basic fields, a larger version of this database contains
additional fields to note the presence or absence of various specific asses s-
ments in the total property tax levy.
Data Collection
The information for this project came from various places. A list of mu-
nicipalities in the six counties was obtained from the Illinois Municipal
League (IML). The IML’s list indicated the home rule status of the municipal-
ity, and it provided a method for co ding municipalities that happen to cross
county boundaries.
The information regarding municipalities with multiple county jurisdic-
tions was further refined with documents from the Illinois Department of
Revenue (IDOR). The Department’s “Sales Tax Receipts Reported by Sta n-
dard Industrial Classification” contains a front section listing cities with mu l-
tiple jurisdictions. Where the IML list and IDOR list differed, the IDOR list
was given precedence.
The IDOR document was also the source of the sales tax infor mation in
the database created for this project. Both the fields for state sales tax re-
ceipts and home rule sales tax receipts were completed with information
from this document. Fo r these variables, the numbers in this sheet were
given precedence over other in formation, such as the financial database from
the Illinois Comp troller’s office. The c omptroller’s sales tax data often varies
from that of the IDOR document, although the va riations are within reason.
It is the author’s assumption that the IDOR document con tains more stable
data because of its status as the primary source. The comptroller’s data is a
compilation of data supplied by the municipalities through their annual fi-
nancial reports. Additionally, the differing fiscal years of the municipalities
could, in theory at least, alter the data, as could the distinction between the
liability periods and the collection periods of the taxes. The IDOR document
identifies its da ta as “for the liability period(s) of January 1, 1999 thru [sic]
December 31, 1999, collected in February 1, 1999 thru [sic] January 31, 2000.”
This data is therefore reliably uniform, in addition to being the primary
source of such information.
74 Tom Rooney
The co mptroller’s database is the main source used in this project for
each of the variables concerning the revenue ratios. In each of the fields that
have a total revenue figure as part of the calculation, the total revenue
amount was taken from the comptroller’s database. The different fields
separating own source revenue from intergo vernmental revenue were also
compiled using information from the c omptroller’s database. The term “own
source revenue” was operationally defined to include the following categ o-
ries from the c omptroller’s data:
· Property Tax · All licenses and per mits
· Sales Tax (HR or refer endum ROT) · Fines and forfeitures
· Utility Tax · Charges for service
· Other local taxes · Interest
· State sales tax · Miscellaneous
Another large portion of the data in the fields for this project came from
the individual municipalities’ tax extension records on file in each county
clerk’s office. Records were obtained from the clerk’s offices in the counties
of Cook, DuPage, Kane, Lake, McHenry, and Will. These records contained
the Equalized Assessed Values (EAV) of the communities, the total property
tax rates, and the separate prop erty tax rates for each fund. There were cases
in which one county’s EAV figures were different (within reason) from those
of a nother county with jurisdiction over the same municipality. In these
cases, the figure of the county that controlled a greater portion of EAV was
used.
5. Data Analysis
Ms . Carol Reckamp of the Comptroller’s Chicago office estimated a 95%
compliance rate for municipalities submitting proper Annual Financial R e-
port(AFR) data.11 This compliance rate is accurate in the sample of six coun-
ties used for this project. Of the 267 municipalities examined in the six coun-
ties, 13 did not appear in the comptroller’s AFR data. These municipalities
are: Blue Island, Dixmoor, Dolton, Greenwood, Lily Lake, Lyons, Markham,
Melrose Park, Minooka, Monee, Prospect Heights, Robbins, and Trout Va l-
ley. Other municipalities either provided insufficient information to the
comptroller’s office or the Comptroller’s database contained errors which
could not be rectified by theauthor and which resulted in incomplete info r-
mation. Municipalities with incomplete information were: Elburn, River-
woods, Union, and Westchester. These municipalities were r emoved from
statistical analysis for any variable calculated with incomplete information.
11 Phone interview between Ms. Reckamp and the author, February 2001.
Local Government Revenue Structure 75
Dummy variables used to control for the presence of municipal libraries
and municipal fire departments turned out to be critical to the data analysis.
These controls were not in place when some of the preliminary r egressions
were run. In these preliminary regressions, some very fundamental relation-
ships that must be true for home rule communities did not appear to be sup-
ported by the data. Once the data accounted for the presence of municipal
libraries and municipal fire departments, the values produced by the regres-
sions changed.
Hypothesis #1: Property tax revenue will be a smaller proportion of own
source revenue in home rule units.
The reasoning b ehind the hypothesis seems intuitive. Home rule units
have the ability to generate revenue from sources that are unavailable to
non -home rule units. It seems logical to assume that home rule units would
avail themselves of their additional tax authority and be less depen dent
upon property tax. However, the data do not support this h ypothesis. The
proportion of revenue that is derived from property tax seems to be slightly
lower than non -home rule units, but the finding is not statistically signifi-
cant. The factors of:
a) the proportion of total revenue derived from sales tax, and
b) the presence of a municipal fire department were statistically signifi-
cant indicators.
A larger proportion of sales tax is directly related to a smaller proportion
of property tax revenue, as might be logically deduced. However, this con-
nection is not directly affected by home rule. One would be tempted to think
that home rule communities would be likely to have a greater proportion of
revenue derived from sales tax; after all, they have the authority to assess an
additional sales tax in 0.25% increments. Non -home rule units did not pos-
sess this ability during the time period studied in this project. This assump-
tion turns out to be false. The correlation between proportion of sales tax
revenue and home rule authority is not statistically significant. Indeed, one
need only take a cursory look at the communities that obtain one-third or
more of their revenue from sales tax. More than half of these communities
are non -home rule units. Of the home rule units in this category, the major-
ity of them do not assess an additional home rule sales tax. The proportion
of revenue comprised of sales tax does not have a significant connection with
home rule.
Similarly, the presence of a mu nicipal fire department is also not directly
related to home rule authority. Many cities without home rule authority
have municipal fire departments, and some home rule communities are
served by fire protection districts rather than municipal departments.
76 Tom Rooney
Home rule does not have a significant impact on the property tax per-
centage of own source revenue, and the significant impact of the proportion
of sales tax revenue is not related to home rule.
Hypothesis #2: Own source revenue will be a higher propo rtion of total
revenue in home rule units.
Again, this hypothesis seems intuitive. With additional own source tax
possibilities available to home rule units, one would think that home rule
units would generate more own source revenue. Nevertheless, the data do
not support this hypothesis. When tested with some variables, home rule
only increases this proportion slightly; when tested with other variables,
home rule only decreases this proportion slightly. More importantly, in all
tests, home rule authority is not a statistically significant factor. Of the vari-
ables tested, per capita EAV is directly correlated at a significant level (with a
very minor positive effect) and proportion of sales tax is directly correlated
at a significant level (with a more pronounced positive effect). There is no
hidden home rule impact in either variable.
Hypothesis #3. Per capita revenue will be higher in home rule units.
To come full circle, a form of the hypothesis of the Rolling Meadows pe-
titioners was tested. Th e petitioners argued that the taxes of home rule
communities were higher than those of non -home rule units. Their reason-
ing also seemed intuitive; home rule units can tax more, so they will. Per
capita revenue seemed to be a good choice as a measurement of the level of
taxation. Regressions with per capita revenue as the dependent variable do
not support the petitioners’ hypothesis. To give the petitioners their due,
home rule units do seem to have higher per capita revenue, but the data
show that the c onnection is spurious. Home rule authority is not statistically
significant as a determinant.
6. Conclusions
The data show that home rule authority is not significant determinant of
a community’s taxation level, even when considering the level of taxation
under different operational definitions. These findings confirm the findings
of Allan Mayer of the Illinois Comptroller’s Office. In a study of the data of
all municipalities in Illinois, Mr. Mayer found that “other factors [than home
rule authority] are more likely to determine a municipality’s dependence on
property taxes (Mayer ND).” On the basis of the data for this report, the
same conclusion can be made regarding the proportion of own source rev e-
nue and the general level of taxation. Home rule is not a key factor. For the
questions re garding general level of taxation, further study must be done;
the data in this report do not point to any critical factors.
Local Government Revenue Structure 77
The question remains, then: Why does home rule authority not have the
effect on taxation that either side in the Rolling Meadows home rule d ebate
expected it to have?
A plausible explanation would seem to be that home rule authority is
really more about regulation and other municipal powers that are not related
to taxation. Some anecdotal evidence supports this conclusion. In a previ-
ous phase of this project, information was obtained from the four cities in
Illinois whose home rule authority was revoked: Lisle, Lombard, Rock ford,
and Villa Park.
Interviews with various officials in thes e cities showed a common pat-
tern. All the officials stated that their towns were not particularly interested
in trying to regain home rule authority. Mr. Bill Lichter, Village Manager of
Lombard, stated that if his village were to become interested in regaining
home rule, the taxation issues would not be the driving force. From his per-
spective, the only revenue issue of any concern was the restriction of non -
home rule units in their use of revenue raised by the hotel/motel tax. The
rest of the discussion involved regulation issues, not financial issues. Mr.
Ron Schultz, Legal Director of the City of Rockford, also said that his city
would, hypothetically, be more interested in the regulatory powers of home
rule than the taxation powers. As an example, he cited the fact that the City
of Rockford used to be able to license electricians according to their own
standards. With the loss of home rule, Rockford no longer has the authority
to set these standards. Home rule seems to affect the regulatory operations
of a municipality much more than it affects a municipality’s revenue struc-
ture.
Analysis of the data collected for this paper shows that home rule a u-
thority is not a significant factor in the level of taxation imposed by a mu-
nicipality. Home rule authority does not manifest itself in a higher level of
taxation, as the proponents of the Rolling Meadows referendum argued.
Neither does home rule manifest itself in a lower level of taxation, as the op-
ponents of the Rolling Meadows referendum argued. Non e of the taxation
factors tested in this project point directly to home rule as a contributing fa c-
tor. Home rule authority is more valuable to municipality for regulatory
powers than for tax purposes.
References
All citations of the Illinois Constitution come from 1970 Illinois Constitution
Anno tated , David R. Miller, Illinois Legislative Council, 1980.
Cole, Stephanie. 1973. Illinois Home Rule in Perspective, Home Rule in Illi-
nois, p. 14.
Ebel, Alice. 1970. Local Governments Outside Cook County, Con -Con: Issues
for the Illinois Constitutional Convention, p. 235.
Encyclopedia Americana. 1992. Missouri, Volume 19, p. 261.
78 Tom Rooney
Mayer, Allan. 1999. Supplemental Analysis: Home Rule Units, FY1999 Fi s-
cal R eport Card , Office of the Comptroller.
Small, Joseph F., S.J. 1970. Urban Government, Con -Con Issues for the Illinois
Constitutional Convention, p. 235.
Wandling, Richard. 2001. Illinois, Home Rule in America: A Fifty State Hand-
book, p. 128.
Illinois Home Rule: A Case Study in Fiscal
Responsibility
James M. Banovetz*
Abstract. This article examines the popular notion that elected officials, par-
ticularly at the local level, can not be trusted with broad powers of taxa-
tion; that they are li kely to use and perhaps abuse all of the powers of
taxation they possess. The study looks at the use of tax powers, made
over a 30 year period, by Illinois’ home rule municipalities which have
one of the broadest grants of tax powers given by any state to its local
government officials. This study found only seven reasonably verifiable
examples of unwarranted uses of home rule powers, only three of which
represent unequivocal instances in which the voters, the courts, or the
legislature voided uses of home rule powers. Available evidence pr o-
duced neither a rational nor an empirical basis to support a reasonable
probability that, given the opportunity, local elected officials will enact
new or higher taxes without regard for the wishes of the voters. Inde ed,
the Illinois experience suggests that, with adequate safeguards, local offi-
cials can be trusted with broad based local tax powers.
1. Introduction
Perhaps one of the most common attitudes about American local gov-
ernments is that their legislators are prone to abusing their power to tax.
This attitude has its roots in the era of municipal corruption in the last dec-
ades of the nineteenth century, chronicled so well by Lincoln Stephens in his
classic The Shame of the Cities, and attacked by the municipal reform mov e-
ment of the last century launched by Richard S. Childs and the National Mu-
nicipal League.
The attitude persists despite the fact that reforms produced by that
movement (including the Australian ballot, nonpartisanship in local elec-
* James M. Banovetz is professor emeritus and director emeritus of the Division of Public Ad-
ministration at Northern Illinois University. An internationally renowned expert on local go v-
ernment and local government management, Banovetz is recognized as the foremost authority
on home rule in Illinois.
JRAP (2002)32:1
80 James M. Banovetz
tions, the council-manager form of government, and, most impo rtantly, the
professionalization of local government workforces) has cleaned most cor-
ruption out of city and village governments, especially from the growing
majority of mid-sized cities using professional city managers, and including
most large city governments (e.g., Cincinnati and Kansas City).
This attitude continues to provide popular support for manifold con-
straints on the powers of local governments, especially their tax powers.
Constraints range from the judicial standard of strict construc tionism in the
interpretation of grants of authority to local governments (Dillon’s Rule),
through statutory limits on taxing powers, to the more contemporary imp o-
sition of tax caps. All of these constraints a re rooted in the presumed truism
of Lord Action’s thesis that power corrupts and absolute power corrupts a b-
solutely.
The persistence of this attitude has been demonstrated by the force of the
so-called “Taxpayers’ R evolt” of the last several decades. The growing use
of property tax caps in Illinois attests to the attitude’s continuing strength -
strength that endures despite a dearth of empirical or other scholarly evi-
dence exa mining it.
Illinois’ experience with home rule offers a unique and interesting op-
portunity to test the proposition that it is inevitable, or indeed even probable,
that municipal officials will abuse the authority to impose more and higher
taxes on local taxpayers. This paper will exploit this opportunity; it will ex-
amine Illinois’ expe rience with home rule tax powers, looking for evidence
suggesting irresponsibility in their use. To do so, it will draw upon the lim-
ited available research on Illinois home rule and on the author’s own 38
years of experience working with, and studying, Illinois’ local government
system. First, however, it will summarize the extraordinary home rule pow-
ers granted to Illinois cities and villages.
2. The History of Illinois Home Rule
With Chicago and Cook County’s long histories of machine politics and
political corruption, Illinois has provided fertile ground for popular scepti-
cism about the fiscal responsibility of local municipal officials. The public’s
reaction to late 19th and early 20th century municipal corruption was an in-
tense and continuing pattern of adding ever more restrictions and limitations
on municipal taxing powers. Prop erty tax limitations eventually reached a
point at which they were so overlapping and confusing that they were barely
capable of judicial interpretation, sometimes leading to implementation in an
arbitrary and capricious fashion (Fisher and Fairbanks 1968). Indeed, Illinois
students of local government routinely attribute Illinois’ unusually large
number of local governments to the need to evade statutory restrictions on
municipal taxing powers so that services demanded by the public could be
Fiscal Responsibility 81
provided.2 Illinois has also had a history of strict and rigid application of
Dillon’s Rule to the interpretation of statutory grants of power. In effect, Dil-
lon’s rule holds that mu nicipal corporations have only those powers specifi-
cally granted to them by statute and those necessarily implied from the
granted power.3 Indeed, statutory grants of authority to cities were so r e-
stricted in their application that Chicago attempted, frequently and unsuc-
cessfully starting in 1904, to secure some form of home rule (Banovetz and
Kelty 1987a).
Despite the state’s history of local government distrust, Chicago’s home
rule efforts ultimately proved successful in 1971 when voters approved the
Sta te Constitution drafted in 1970. That Constitution pro vided Illinois cities
and villages with an optional home rule system that William N. Cassella of
the National Civic League has called “the most advanced form (of govern-
ment) as far as a flexible power system is concerned.” (Banovetz and Kelty
1987b)
3. Illinois Home Rule Powers Defined
The 1970 Illinois Constitution provides a very broad definition of home
rule powers:
“Except as limited by this Section, a home rule unit may ex-
ercise any power and perf orm any function pertaining to its
government and affairs including, but not limited to, the power
to regulate for the protection of the public health, safety, mo rals
and welfare; to license; to tax; and to incur debt.” (Art. VII; Sec.
6a)
Except for prohibiting home rule units from levying taxes upon “income,
earnings, or occupations” without legislative authorization, the constitu-
tional constraints upon home rule units are relatively few and have not
proven to be significant.
The constitution permits the General Assembly to put specific limits on
the use of home rule powers, but with restrictions: (1) it can provide for the
exclusive exercise of a power or function by the state by a vote of a simple
2 Depending upon the information source, Illinois has between 6,800 and 7,200 units of local
government. It has more units of local government than any other state in the nation, lea ding
the second ranked state, Pennsylvania, by nearly 50 percent. A large portion of these govern-
ments are fire protection, park, and library districts formed in part to get new access to property
tax revenues to support these pop ular services.
3 Italics added to emphasize the interpretive practices of the I llinois courts. Dillon’s rule is a
legal concept first articulated by the Iowa courts and later applied by the courts in each sta te.
The classic application of the rule was in Trenton v. New Jersey, 262 U.S. 182 (1923). Further
clarification is found in Kennedy (1971) and Braden and Cohn (1969).
82 James M. Banovetz
majority of both houses, or (2) it can prohibit the use of a home rule power,
but only by a vote of a three-fifths majority of the membership of both
houses.
The constitution further stipulates that:
“Powers and functions of home rule units shall be construed
liberally.” (Art. VII, Sec. 6m)
The Illinois Supreme Court demonstrated its general willingness to con-
strue the grant of home rule powers liberally in three early, landmark cases.
In 1972 and again in 1980, the Court ruled that legislation passed before the
effective date of the 1970 constitution did not limit home rule powers unless
such legislation complied with constitutional requirements (the three-fifths
majority vote) needed to impose a limit on home rule powers.4 In 1973, the
Court held that statutes restricting the exercise of local government power
did not apply to home rule units unless the statute explicitly indicated such
an intent.5
In short, Illinois’ grant of home rule powers to its cities and vi llages is,
indeed, very broad.
4. Illinois Use of Municipal Home Rule6
When the 1970 Illinois Constitution took effect on July 1, 1971, a total of
67 cities and villages auto matically gained home rule authority by virtue of
meeting the constitution=s standard of having a population of 25,000 or
more persons.7 By the time of the November 2000 elections, that number had
grown to 147 municipalities. In the intervening years, twelve more cities
gained home rule by population growth, 72 had adopted home rule by refer-
endum, and four lost home rule status by referendum.
Since the Constitution and its home rule system took effect thirty years
ago, over seven million Illinois residents -well over half of the state’s popula-
tion C have lived in a local government exercising home rule powers. “Thus
4 Kanellos v Cook County, 53 Ill. 2d 161, 290 N.E.2d 240 (1972); Sommer v. Village of Glenview , 79 Ill
2d 383, 403 N.E.2d 258 (1980).
5 Rozner v Korshak, 55 Ill. 2d 430; 303 N.E.2d 389 (1973)
6 The discussion in this section is based upon “Illinois Home Rule: A Thirty Year A ssessment,”
Policy Profiles, Northern Illinois University Center f or Governmental Studies, February 2001.
7 Home rule was also made available to counties in which a chief executive officer is elected by
the voters at large. This structural requirement has resulted in a county experience with home
rule very different from the municipal experience, but not necessarily in terms of financial pow-
ers, practices, or behaviors. Chiefly, this requirement has effectively limited home rule to just
one county, Cook County. As a result, this paper does not deal with county home rule in Illi-
nois.
Fiscal Responsibility 83
it is safe to conclude that Illinois and its residents have had widespread ex-
perience with municipal home rule.”8
5. Home Rule Tax Powers
With significant exceptions, the broad scope of Illinois’ home rule power
also extends to the power to levy taxes. Home rule freed municipalities from
all legislative limitations on the levy and use of property taxes, and gave
municipalities wide discretion to design new tax levies.
The principal exception is income taxes: the Constitution’s sole stated tax
limitation prohibits home rule taxes levied on “income, earnings, or occupa-
tions” unless such taxes are specifically authorized by the Illinois General
Assembly. No such authorization has ever been given or even seriously con-
sidered. A second major exception occurred in 1991when the Illinois General
Assembly preempted the power to impose retail sales taxes. Illinois had op-
erated well before 1971 with a 5 percent state sales tax which went into the
state’s general fund and an additional 1 percent tax, if locally authorized,9
which was rebated to the city or county in which the retail sale occurred.
Functionally, the system produced a state -wide 6 percent sales tax.10 The
state collected the entire sales tax and rebated to each local government its
portion of the tax.
After home rule became effective in 1971, a number of cities and vi llages
enacted their own sales taxes, applied over and above the 6 percent state tax.
These local sales taxes sometimes were levied on different bases, usually d e-
signed to protect local merchants from out -of -town competition. Thus, for
instance, some communities with significant farm service businesses ex-
empted farm implement sales from the local, home rule sales tax; others li m-
ited the local tax to the first $500 of price on any given item; still others used
other tax definitions to raise money without harming the local economy. Tax
rates, too, were set locally and the collection of these additional local sales
taxes was the responsibility of the levying municipality.
The result was a pattern of local sales taxes that provoked oppos ition
from statewide merchants who had to program cash registers differ ently in
many communities they served. To assist the merchants, the General As-
sembly reserved to the state exclusive authority to enact sales taxes, thereby
establishing a single, statewide retail sales tax base.11 Simultaneously, the
General Assembly protected home rule co mmunities by authorizing them
8 Policy Profiles, op. cit., p. 1.
9 And nearly all Illinois cities and counties have authorized the use of this local portion of the
levy.
10 The tax was later modified so that the 5 percent state portion was not levied on the sale of food
(except food served on the premises) and drugs.
11 The sales tax in Illinois is technically known in law as the retail occupation tax.
84 James M. Banovetz
individually to levy an additional sales tax, on the state’s tax base, in
amounts of .25 up to a total additional levy of 1.5 percent.
A third constraint upon home rule taxing power was also added by the
General Assembly. One of the first12 taxes levied by home rule municipali-
ties was a real estate transfer tax. In the decades of the 70's and the 80's,
which saw rapid escalation of real estate values, the real estate transfer tax
produced a large windfall in revenues from taxpayers whose properties had
become so inflated that sellers, who paid the tax, hardly noticed the amount.
When the escalation in property values leveled off, however, the tax gener-
ated opposition. Thus, the General Assembly enacted legislation which a l-
lowed existing real estate transfer taxes to continue, but imposed a referen-
dum requirement on any future levy of such a tax by a home rule municipal-
ity.
6. Hypothesis and M ethodology
Given:
· Illinois’ local government history,
· The extra ordinary breadth of Illinois home rule powers,
· The broad scope home rule gives to municipal taxing powers, and
· The number of Illinois cities that have used Illinois home rule,
the Illinois experience might well be said to represent the most severe test
possible of the hypothesis that, given sufficient discretion, local government
officials will impose unwarranted taxation on their res idents. This paper will
examine this hypoth esis by (1) examining the extent to which the authority
has been used; (2) comparing home rule with non -home rule communities’
uses of property taxes as a revenue producing measure; (3) reviewing home
rule constraints on the misuse of home rule taxing powers to determi ne if,
indeed, such constraints have been, and can be, used successfully; and (4)
examining the nature of voters’ reaction to the use of home rule powers.
Since the term “unwarranted powers” is subjective, this paper will view only
those uses as “unwarranted” which were subsequently constrained or
voided by oversight agencies -the General Assembly, the courts, or the voters
through a referendum.
Ultimately, in a society ruled by democratic principles, the reaction of
the voters is the most nearly infallible test of the acceptability and utility of
public policy, including the appropriateness of tax policies. Fortunately, for
the purposes of testing this hypothesis, voter reaction is also the test with the
best available information.
12New at least to Illinois.
Fiscal Responsibility 85
1. Municipal use of hom e rule taxing powers
Two comprehensive surveys of the uses of home rule powers have been
made. The first was undertaken in 1983 (with 95 communities responding)
and updated in 1986 (with 60 communities responding; taken together in the
two surveys, 105 communities responded to at least one survey) (Banovetz
and Kelty). The second has just been completed (in spring, 2002), with 83
communities respon ding.
The most common uses of home rule powers in the two surveys are
shown in Table 1. Three relevant conclusions can be drawn from this table.
First, home rule is widely used for governmental functions other than taxa-
tion. While the use of home rule taxes is one of the two most common uses
of home rule powers, home rule is used almost as frequently to promote
economic development, strengthen regulatory authority, reduce debt costs,13
and facilitate the purchase, sale, and lease of real estate. Home rule, in short,
is not used by government officials primarily as a method of raising more tax
rev enues.
Secon d, the use of home rule as a means of raising tax revenues from
sources other than property taxes is clearly increasing and is widely e m-
ployed for that purpose, although the frequency of such use is probably
overstated by the survey. Well over half of the survey’s non -respondents
were small communities which make less use of tax and other home rule
powers. Non e theless, this significant increase in use makes the analysis in
this study (a) more important, and (b) more likely to support the hypothesis.
Third, few home rule communities use their home rule power to levy
higher property taxes. Fewer than one-fourth of home rule communities use
home rule to increase property tax levies above the levels a llowed by statute
or to increase such levies above statutor y tax caps.
13 Home rule is widely used to lower the interest costs of government borrowing. Because they
are not limited in their borrowing to kinds of debt authorized by statute, home rule communi-
ties can negotiate better interest rates. Further, home rule communities can issue general obliga-
tion bonds (GO bonds which are secured with the government ’s propert y tax powers) without
the need to secure voter approval through a referendum. The use of GO bonds lowers the inter-
est costs of the borrowing. And, indeed, the shift in borrowing from revenue to GO bonds by
home rule communities has been significant; it is used even when other revenue sources (e.g.,
utility bills) are used to raise the funds to repay the debt. Because debt secured with property
tax powers can, if used unwisely, lead to substantial increases in property taxes, its indiscrimi-
nate use could have serious adverse effects on the property tax levies and credit ratings of home
rule communities. Thus this home rule use has a direct relationship to the use of home rule tax
powers.
86 James M. Banovetz
Table 1 . Uses of Home Rule Powers
Function 1983 -86 in % 2002 in %*
Communities Reporting 105 or 95% 83 or 57%
Economic Development ** 83
Levy Taxes Based on Home Rule Powers 57 83
Regulation 72 78
Reduce the Cost of Borrowed Money 90 74
Buy, Sell, or Lease Property 43 73
Levy Sales Tax 5 61***
Regulatory Licensing 61 55
Intergovernmental Agreements 58 52
Change Structure of Government 30 29
Exceed Tax Caps NA 24
Extend Property Tax Beyond Statutory Limits 16 18
*Listed in ord er of frequency.
** Not tabulated, but incidence of use was second only to incurring debt.
*** Sales taxes reported in the first survey were based on home rule powers; in the second su r-
vey, they were levied based on special stat utory authority.
Note: The lower survey participation in 2002 will cause some inflation in the percentages since
the majority of the non-participants were small communities which, in general, make much less
use of home rule powers. Two-thirds of communities over 25,000 responded while less than
half of those under 25,000 responded.
Further insight into the kinds of taxes being levied by home rule co m-
munities in both the 1983-86 and 2002 surveys is found in table 2 . It clearly
shows that the years between 1986 and 2002 have witnes sed a major expan-
sion in the use of taxes levied with home rule powers. This can be attributed
to a number of possible factors. Certainly the chronic need of local govern-
ments - like all governments - for more money to meet public service de-
mands is a fa ctor. So, too, was the loss of federal revenue sharing dollars
which occurred during this period. Local governments typically reacted to
this loss by maintaining services at or near existing levels and making up the
revenue shortfall by some combination of greater ope rating efficiency and
increased use of other revenue sources.
Two other factors also played a role. The first is the influence of the
Home Rule Attorney’s Association, a group sponsored by the Illinois Mu-
nicipal League, which has met month ly since first being formed in 1971, to
monitor home rule uses with the intent of discouraging uses that would be
disapproved in court tests. As case law has developed, and the legality of
more uses has been established, many powers have been more frequen tly
used. The second has been the success of home rule itself: experimental uses
of home rule powers that subsequently prove successful in achieving their
purpose also tended to be copied. The hotel-motel tax is a good example of
the latter phenomena.
Fiscal Responsibility 87
Table 2. Home Rule Taxes, 1983-86 and 2002
Tax Levied 1983-86% use 2002 % use
Communities Reporting 105 or 95% 83 or 57%
Retail Sales * 5 61
Hotel/Motel* 35 60
Real Estate Transfer* 11 36
Restaurant food & Beverage Sales* 8 25
Exceed Property Tax Caps NA 24
Property Tax Beyond Statutory Limits 15 18
Gasoline* 9 17
Amusement* 14 14
Wheel Tax (on auto ownership) 4 8
Other 3 7
Sale of New Automobiles 7 2
*Taxes which broaden the tax base to include non-residents of the community.
Note: The lower survey participation in 2002 will cause some inflation in the percentages since
the majority of the non-participants were small communities that, in general, make much less
use of home rule powers. Two-thirds of communities over 25, 000 responded while less than
half of those under 25,000 responded.
The single most notable change in tax patterns has been the increase in
the use of home rule retail sales taxes which became much more co m mon
after the Illinois General Assembly prohibited the use of home rule powers
to levy sales taxes and permitted home rule communities to impose larger
local sales tax levies on the state sales tax base. Historically, Illinois has im-
posed a 5% state sales tax and permitted local communities (e.g. cities, vi l-
lages, counties) to add an additional 1% levy within their jurisdictions, which
the state collects and remits to them. Now, home rule communities can levy
up to an additional 1.5%, to a total of 2.5%, on the state sales tax base which
the state will collect and remit to them. By eliminating the need to collect the
home rule portion of their local sales tax, this change made the use of home
rule sales taxes much more attractive to home rule governments.
Two additional points must be added to this. First and foremos t, only
seven, or 13%, of the fifty-three communities reporting the use of this tax
levied the whole 1.5%. Of these, six were located in Cook County and one in
a Chicago suburban county. Because of additional levies for metropolitan
purposes, total sales tax rates in Chicago and suburbs are higher than in the
rest of the state, making local tax additions a smaller percentage of the total
levy. Second, non -home rule communities are r estricted to the 1% local
share. These differences produce total sales tax rates which vary widely
throughout the state. No evidence has ever been offered that suggests that
such differences have produced a detectable impact on consumers’ shopping
patterns in either the state or in the Chicago metropolitan area.
A second tren d evident from a careful reading of the data is that the
taxes levied with home rule power are predominantly those that spread the
tax burden to non -residents of the community: retail sales tax, hotel/motel
tax, real estate transfer tax, restaurant food and beverage tax, gasoline tax,
88 James M. Banovetz
and amusement tax. The four most frequently used home rule taxes, and six
of the top eight home rule tax uses, are taxes which spread tax burdens more
broadly. In fact, some communities adopted home rule specifically to secu re
the authority to levy retail sales taxes so that community cost burdens could
be transferred to non -residents.14
In short, then, taxation has been an increasingly common use of home
rule powers, but it has been most frequently used to transfer local tax bur-
dens from residents to non -residents of the community.
2. Comparison of home rule and non -home rule uses of tax powers
Home rule governments clearly levy a wider array of taxes than their
non -home rule peers since, with one exception, non -home rule units are not
authorized to levy any of the taxes listed in Figure 3. That exception is the
hotel/motel tax.15 Indeed, only one of the taxes listed in Figure 3 has been
challenged by opponents of home rule: the use of home rule to extend prop-
erty taxes beyond the statutory limits imposed on non -home rule govern-
ments.16 Because this has been the focal point of home rule opposition, it
also will be the focal point of this analysis of the hypothesis that, given suffi-
cient discretion (as Illinois home rule sur ely provides), local government of-
ficials will impose unwarranted taxation on their res idents.
Opponents of home rule regularly contend that the adoption of home
rule will lead to rapid, and by implication unwarranted, increases in munici-
pal property taxes . Two studies have been conducted over the years which
compare home rule and non -home rule use of property tax powers; both
have relevance for this opponents’ contention.
The first, undertaken by J. Banovetz and R. Albritton, compared the
changes which occurred in all Illinois cities and villages over 10,000 popula-
tion during the first ten years of home rule, 1971-81 (Banovetz and Kelty
1987). They found that both population size and geographic location (l o-
cated inside or outside of Cook County) accounted for more of the variance
14 These tend to be communities with regional shopping malls - Oakbrook and Mt. Vernon are
examples. Communities with large college student populations, such as DeKalb, or with busy
hotel/motel industries, such as Rosemont, also utilize such taxes heavily.
15 That exception, however, is significant. The City of Rosemont, located adjacent to O’Hare
Airport and with a night -time population several times its daytime population, first adopted
home rule in 1972 for the express purpose of imposing a hotel/motel tax on the many large
hotels within its boundaries. The tax proved s o successful and devoid of local opposition, that it
was widely copied by other home rule governments. The state legislature finally authorized the
tax for use by non-home rule governments, but with a crucial difference: the statutory authoriza-
tion permit s home rule tax proceeds to be used only to promote tourism to the co mmunity.
Home rule governments can use the tax proceeds for any public pu rpose.
16 Presumably, home rule opponents will also object to home rule governments’ exem ption from
statutory prop erty tax caps, but, in the author’s experience monitoring home rule referenda, this
consideration has not yet emerged as a major issue.
Fiscal Responsibility 89
in property tax rates and the rate of increase in such rates than did home rule
status. While home rule units showed a higher rate of increase in property
tax levy amounts during the ten year period, the total amount of their tax
levies, shown in Table 3, was not significantly different in 1981, the final year
for which data for the study were available. Leaving aside the debate about
whether the higher rate of increase was attributable to home rule status or
simply a process of “catch-up,” and remembering that only 13.7 per cent of
all home rule units (of whatever population size) were even lev ying higher
property tax rates than they could have levied without home rule powers in
1983, only one conclusion from that study could be said to be rele vant to this
inquiry: when controlling for population and location, the average property tax levy
for home rule communities was the same as the average property tax levy for non-
home rule communities after ten years of Illinois home rule ex perience.
Table 3. Comparison of Property Tax Levy Rates of Home Rule and Non -
Home Rule Communities After Ten Years of Illinois Experience
with Home Rule
Category of Municipality Ave. Rate 1970 Ave. Rate 1981
I. Municipalities Over 25,000
In Cook County (N=27) .794 1.612
Outside Cook County (N=35) 1.114 1.612
II. Cook County Municipalities 10,000 -25,000
With home rule (N=8) .543 1.325
Without home rule (N=38) .812 1.303
III. Non-Cook County Municipalities 10,000 -25,000
With home rule (N=6 ) .659 1.002
Without home rule (N=52) .842 1.176
The second, much more contemporary study, by R. Dye and T. McGuire
(1997) looked at the effect of property tax limitation measures in general, and
specifically on the effect of tax caps on local government fi scal behavior. In
studying such effects on Illinois cities and vi llages located in the six county
Chicago metropolitan region, Dye and McGuire specifically evaluated the
impact that the state’s tax caps, enacted in 1991, had upon the property tax
rates of non -home rule communities (which are sub ject to the caps) when
compared to home rule communities (which are not). This is shown in Table
4. They found that:
Table 4. Average Annual Growth Rates of Property Taxes
Communities Number Growth Rate W/O Cap Growth Rate W/Cap
Non-Home Rule 104 14.57 7.14
Home Rule 134 9.03 7.55
Source: R.F. Dye & T.J. McGuire (1997).
90 James M. Banovetz
1. The 104 non -home rule communities had been experiencing a much
faster rate of growth in property tax rates before the imposition of the tax
caps than the 134 home rule communities.
2. The rate of increase in property tax levies decreased in both the home
rule and the non -home rule communities after the imposition of the tax
caps upon the non -home rule communities, but the rate of decline was
less in home rule communities.17
3. The rate of increase in property tax levies for non -home rule and for
home rule communities was comparable18 after the imposition of tax
caps.
Nothing in the Dye and McGuire study would lead to the conclusion
that home rule status results in significantly higher levels of property taxa-
tion. In short, nothing in either study comparing home rule and non -home rule uses
of the property tax supports the hypothesis that local government leaders, given the
freedom from co nstraint that home rule provides, will impose significantly higher
rates of property taxation. In fact, Dye and McGuire’s data on the rates of
property tax increases prior to the imposition of the tax caps suggests exactly
the opposite: that prop erty taxes have increased more slowly in home rule
communities.
Data in the 2000 survey adds further evidence that home rule communi-
ties rely less on property taxes than do their non -home rule peers. It asked
com munities what proportion of their total rev enues in 2000 was derived
from property taxes. The results are presented in Table 5 to gether with a
comparison with the statewide average for municipal revenues from prop-
erty taxes.
Table 5 indicates that (1) the use of home rule powers to levy property
taxes in excess of non -home rule statutory limits is very rare in communities
smaller than 25,000, and (2) the percentage of total municipal revenues de-
rived from property taxes by home rule units, even those home rule units
levying property taxes in excess of what would be their statutory limits
without home rule powers, is considerably less in communities larger than
25,000 population than the statewide averages. Since property tax levies
tend to be higher in larger communities, all else being equal, the averages for
large home rule communities should be considerably higher than the state-
wide average. That it is not suggests that home rule powers, at worst, have
not driven up property taxes and, at best, have been a factor in keeping such
17 Ibid., p. 8. Dye and McGuire did not control for differences in population size, but they did
find evidence that location in Cook County or the collar counties did have an ind ependent effect
(p. 14).
18 The rate of increase was 7.14 % for non-home rule and 7.55% for home rule communities. The
use of a percentage rate of increase, however, does not control for the impact on the percentage
of the much higher rate of initial increase by the non-home rule group.
Fiscal Responsibility 91
taxes down.19 Such data hardly support the hypothesis that, given the a u-
thority to do so, local government officials will increase property taxes in
unjustifiable amounts.
Table 5. Municipal Reliance on Property Taxes: Percentage of Total Mu-
nicipal Revenues Derived fro m Property Taxes
Category
Average
All Home Rule
Average All
Home Rule Over Statutory Limits
Cook County <25,000
18%
23%
Cook County >25,000 18% *
Collar Counties <25,000 13% 11%
Collar Counties >25,000 15% *
Outside <25,000 15% 16%
Outside >25,000 10% *
Statewide Average** 26% ***
* Too few cases for valid statistical comparison
** Source: Statewide Summary of Municipal Finances, Report of the Comptroller General of Illinois
*** Data not available
Note: Data from survey is for year 2000; statewide data is for most recent year available, 1998.
In short, there is no research-based evidence in the public domain which
supports claims that, given either the authority or the opportunity, Illinois
city o fficials will drive up property taxes.
3. The impact of constraints on the misuse of home rule au thority
The 1971 Illinois Constitution establishes legislative, judicial, and elec-
toral constraints on the use, and misuse, of home rule power. This section
will deal with the first two; electo ral constraints will be discussed in the next
section.
Legislative constraints derive from the constitutional grant of authority
to the General Assembly either to preempt home rule powers for exclusive
use by the state or to deny certain powers to home rule units. The legislature
has used both constraints, but in a way not necessarily intended to show dis-
approval of specific uses of home rule tax powers.
While the General Assembly seemed to disapprove of a home rule tax
when it i mposed a referendum requirement on new adoptions of property
19 The example of the City of Rockford, the state’s only city above 25,000 population without
home rule powers, adds further support for this possibility. When Rockford lost its home rule
powers, it quickly sought and received both state legislative and local voter approval for a nu m-
ber of property tax increases which brought the city’s property tax rate considerably above its
former, non-home rule, statutory limit.
92 James M. Banovetz
transfer taxes, its a ction was not as negative as it might seem since it neither
denied home rule units the authority to levy such taxes in the future nor did
it order that existing property transfer taxes either be repea led or submitted
to the voters for approval. Its action, then, a ppeared to be more of a response
to anti-tax pressures than disapproval of this use of home rule taxing power.
The legislature’s 1991 action terminating local home rule powers to levy
retail sales taxes was not intended ultimately to restrict home rule powers.
The bill’s sponsor, Senator Dawn Clark Netsch, was and remains a home rule
supporter. Rather, her intent, articulated publicly, was to eliminate the prob-
lems for retail merchants caused by the varying, locally defined tax bases on
which the local taxes were levied.20 By including in the bill a provision a l-
lowing only home rule governments to impose an additional sales tax on the
state’s base, Senator Netsch and the General Assembly pres erved home rule
units’ access to retail sales taxes as an alternative approach for raising rev e-
nues to support their service commitments.
Similarly, the General Assembly passed up other opportunities to r estrict
home rule taxing powers in 1991 and again in 1995 when it passed laws im-
posing caps on annual increases in local government prop erty tax levies.21
The caps were made mandatory for local governments in the six county Ch i-
cago metr opolitan area and in other counties when approved by a county
wide refe rendum. In all cases, however, the General Assembly explicitly
exempted home rule units from the tax caps. The tax cap legislation r e-
sponded to statewide, anti-property tax sentiment and it is reasonable to a s-
sume that home rule units would not have escaped the limitations if the
General Assembly had significant evidence that their tax increases were un-
warranted.
The Illinois courts, acting in their capacity as the final arbiters of the
meaning of constitutional language, including the language of the h ome rule
provisions, also has not hesitated to use its powers to restrict abusive or ex-
cessive uses of home rule taxing powers. The Illinois Supreme Court, has
heard 20 cases challenging the use of home rule tax powers; it supported
home rule taxing power in 17, or 85 percent, of these cases.
20 Senator Netsch, in conversations with the author, expressed her view that her action in spon-
soring the bill was actually supportive of home rule taxing powers. Further, there have been
other similar situations in which the General Assembly has exercised p reemptive powers be-
cause the aggregate of otherwise reasonable local decisions created problems for the state as a
whole. An excellent example was the action of the 81st General Assembly denying home rule
governments the power to regulate minimum ages for the purchase and consumption of alco-
holic beverages. In this instance, variations in local laws, all enacted for locally supported rea-
sons, led to too many traffic accidents as young drivers drove to communities with more lenient
regulations.
21 The tax cap program limited a local government’s property tax increase in any year to a
maximum of five percent or the increase in the cost of living, whichever was less.
Fiscal Responsibility 93
The cases in which it did not support home rule taxing authority are par-
ticularly significant for the use of home rule authority and for this analysis.
In the first, the court struck down a Chicago ordinance imposing a retail
sales tax on sellers of services.22 Drawing on the ruling in this case, the court
ruled a year later that home rule utility taxes, levied in amounts that ex-
ceeded the statutory maximums on such levies for non -home rule units, were
a tax on occupations and thus in violation of the constitution.23 Finally, the
court ruled that a Chicago tax on memberships in health clubs was an im-
permissible occupation tax.24
These examples demonstrate that the legislature and the courts have the power
and the incl ination to restrict or constrain the use of home rule tax powers if they feel
a need to do so. That there are so few such examples, and none in the use of home
rule’s unlimited power to levy property taxes, suggest that they have not felt such a
need; that they have not found significant patterns of misuse or excessive use that
require imposing constraints on such tax powers. Of perhaps particular signifi-
cance, the legislature did find, in 1991 and again in 1995, excessive use of
property taxing powers by non -home rule units of government and did i m-
pose constraints on those governments, but did not impose similar con-
straints on home rule governments.
4. Voter reaction to home rule: e lectoral c onstraints
From the standpoint of democratic theory, the reaction of the voters is
the ultimate test of whether Illinois’ broad home rule taxing authority, in-
cluding seemingly unlimited property taxing authority, has led to unwar-
ranted tax increases.
This reaction can be measured by the referenda held on the question of
whether or not a city, village, or county should have home rule powers. As
of November, 2000, there had been 191 such referenda in Illinois.25 As might
be expected, these referenda convey a mixed message. In 97 cases, the vot ers
approved the use of home rule; in the other 94 cases they did not. But these
191 referenda can be divided into three distinct categories -county adoption
referenda, municipal adoption referenda, and municipal retention referenda-
and each produces a different picture of voter support. These referenda re-
sults are reported in Table 6.
22Commercial National Bank of Chicago v City of Chicago 89 Ill. 2d 45, 432 N.E.2d 227 (1982).
23 Waukegan Community School District 60 v City of Waukegan 95 Ill. 2d 244, 447 N.E.2d at 233-35
(1983). This case also over-ruled a 1974 court ruling favorable to home rule.
24 Chicago Health Clubs, Inc. v Picur 124 Ill.2d 1, 528 N.E.2d 978 (1988).
25 “Illinois Home Rule: A Thirty Year Assessment,” Policy Profiles, op.cit., pp. 1-5.
94 James M. Banovetz
Table 6. Home Rule Referenda Record 1971-2000
Kind of Referenda Voted for Home Rule Voted Against Home Rule
County Adoption of Home Rule
0
11
Municipal Adoption of Home Rule 72 79
Mu nicipal Retention of Home Rule 25 4
Total 97 94
All referenda to adopt home rule by county governments were held after
Cook County used its home rule powers to levy several new taxes; all failed,
on average by a margin of 3 -1. However, these referenda results are some-
what murky because they contained two separate issues, adopting home rule
and restructuring county government.26
On the question of whether or not a city or village should be a home rule
unit, the results are mixed-an understandable outcome in a society founded
on a legitimate concern for the misuse of government powers. Most of these
are referenda in which voters who have not lived in a home rule government
are deciding whether to adopt home rule. Given Illinois’ history, the only
surprise is that so many referenda supported home rule.
Of greatest interest for this analysis are the outcomes in elections in
which voters currently living in a home rule city are deciding whether or not
home rule should be retained. These are voters who have experienced home
rule powers, including home rule taxing powers, and who have an opportu-
nity to abolish those powers. In these elections, voters opted to retain home
rule in 25 out of 29 elections, or in 86 percent of the cases. Equally interes t-
ing, the average electoral outcome in these elections was a 3 -2 margin in fa-
vor of home rule.27 “In short, where home rule has been tried in Illinois, voters
have been supportive of it.”28
Further support for this conclusion can be gleaned from the municipal
adoption re ferenda. The county with the highest percentage of home rule
adoptions is Cook County which has home rule powers and whose voters
had, by the time they voted on adoption of home rule for their own city or
village, experienced county home rule and paid Cook County’s home rule
taxes.
However, no analysis of these voting data and the hypothesis that
elected officials with broad taxing power can and will misuse those powers
26 See footnote 6. These referenda can be interpreted as voter rejection of Cook County’s new
taxes, but Cook County’s own voters have never voted on home rule retention.
27 There is a body of opinion among political scientists who specialize in analyzing election out-
comes which holds that any outcome in which the margin of victory is 55 percent or more can
qualify as a landslide victory.
28 “Illinois Home Rule: A Thirty Year Assessment,” Policy Profiles, op. cit., p. 5.
Fiscal Responsibility 95
can be co mplete without an examination of the instances in which voters
chose to abolish home rule powers. There were four: Lisle in 1977, Villa Park
in 1980, Lombard in 1981, and Rockford in 1983.
The Lisle abandonment represented an instance in which elected officials
announced their intention to proceed with a plan to issue general obligation
bonds to build a new city hall despite voter opposition to the plan expressed
through an advisory referendum. Voters promptly petitioned for a referen-
dum on the abolition of home rule; the referendum carried; home rule pow-
ers were lost; and the city hall was never built.
Villa Park and Lombard represented a different scenario altogether. In
those co m munities, voters petitioned for an abandonment referendum and
the issue was placed on the ballot. In each election campaign, supporters of
aba ndonment asserted that abolition would reduce taxes by negating the
taxes passed with home rule powers. The referendums passed, but tax r e-
ductions did not occur because neither community had used its home rule
powers to levy or impose any taxes, including higher property taxes.
The Rockford case presented a still different scenario. In that city, after
years of delayed maintenance of the city’s infrastructure, officials instituted a
series of sharp property tax increases to upg rade and repair public facilities.
The council could have raised the needed money without resorting to home
rule powers by imposing local utility taxes, but it chose not to do so.
Opponents of the property tax increases circulated a petition calling for a
refe rendum on abandoning home rule. The referendum was held and home
rule was abandoned. Shortly thereafter, a series of seven referenda were
held to raise the city’s property taxes above the statutory limit. Six of the
seven referenda passed.
These cases demonstrate that concerned citizens can, when alarmed
about local home rule uses, effectively prevent misuse by placing the fate of
home rule powers in the hands of the voters.
Summation: Analysis of the Hypothesis
This paper seeks to validate the popular belief, expressed constantly in
election campaigns concerning home rule in Illinois, that, given sufficient
discretion, local government officials will impose unwarranted taxation on
their residents. The strongest case that can be made in support of this view is
with reference to specific instances of home rule powers being used in un-
warranted ways, and subsequently being overturned by the Illinois General
Assembly, by the Illinois courts, or by local voters.
The best case: examples of unwarrante d use of home rule powers
The clearest example of an unwarranted home rule use was Lisle’s a t-
tempt to issue bonds to build a new city hall after voters had expressed their
96 James M. Banovetz
opposition to the plan in an advisory referendum. Roc kford’s use of home
rule powers to levy large property tax increases can also be cited in this cate-
gory. The abandonment of home rule in Lombard and Villa Park is not a
relevant example since assertions made to the voters regarding home rule
taxes subsequently turned out to be false.
A second example has been the rapid increase in the use of home rule
taxes. This suggests that local officials make unwarranted use of their
broader tax powers. The widespread use of these non -property taxes, have
produced several instances of a ction to curb the use of home rule powers.
Three relevant examples of possible unwarranted home rule uses were
those taxes constrained by court decisions voiding Chicago’s retail sales tax
on services, on Chicago’s tax on health club memberships, and utility taxes
levied by Waukegan and several other home rule communities in excess of
statutory maximums. The two home rule taxes subsequently altered by le g-
islative action -the retail sales tax and the real estate transfer tax - might also
be considered in a best case scenario.
In this best case analysis, then, there have been seven examples of un-
warranted use of home rule powers during Illinois’ thirty year experience
with very broad grants of taxing power.
Weaknesses in the best case
Even this best case, however , has obvious weaknesses. With the excep-
tion of the unwarranted uses by Lisle (bond issue over voter opp osition) and
Chicago (sales tax on services, health membership tax), each example has
mitigating circumstances. Rockford’s voters, by approving six of seven
property tax increase referenda after home rule’s abandonment, gave evi-
dence that they were less opposed to the higher taxes (policy use) than to the
home rule decision process (policy procedure). The specific utility taxes
voided by the courts wer e subsequently reinstated by the General Assembly.
In the real estate transfer tax case, existing taxes were permitted to continue
unaffected by the legislation. In the sales tax case, the General Assembly
gave home rule municipalities special statutory power to access the state
sales tax base and home rule use of retail sales taxes has actually increased as
a result.
Evidence disproving the hypothesis
The strongest evidence disproving the hypothesis comes from two dis-
parate sources. One is the empirical research undertaken by Banovetz and
Albritton, who failed to find evidence that home rule communities increased
property taxes at a faster rate than non -home rule communities, and by Dye
and McGuire, who found that non -home rule communities were raising
property tax rates faster than home rule communities. Both findings under-
cut the central premise of the opposition to Illinois’ home rule system: that
Fiscal Responsibility 97
home rule’s unlimited property ta xing powers will lead to higher increases
in property tax levies. The 2002 survey of home rule use added further data
which undercuts the hypothesis.
The second, strongest source of evidence comes from Illinois voters.
While county home rule voters have been clearly negative, and voter support
for home rule adoption has been mixed, the voters who were asked if they
wish to continue a home rule system already in use have been strong in their
support for home rule. In other words, voters who have home rule want to
retain it; they do not feel victimized by unwarranted use of h ome rule taxing
powers.
The Anti-tax Hypothesis Evaluated
As noted earlier, the Illinois experience with municipal home rule might
well be said to represent the most severe test possible of the anti-tax h y-
pothesis that, given sufficient discretion, local government officials will im-
pose unwarranted levels of taxation on their residents. This review of that
experience finds inadequate support for the h ypothesis.
Despite an extensive pattern of municipal use of home rule over the past
thirty years, this s tudy found only seven reasonably verifiable examples of
unwarranted uses of home rule powers, only three of which represent un-
equivocal instances in which the voters, the courts, or the legislature voided
uses of home rule powers. Further, given the paucity of such unwarranted
uses, it might reasonably be concluded that these examples are more impres-
sive as evidence that home rule abuses can be, and are, adequately con-
strained. Finally, the empirical and scholarly evidence against the hypoth e-
sis is compelling. Thus neither a rational nor an empirical basis could be
found to establish a reasonable probability that, given the opportunity, local
elected officials will enact new or higher taxes without regard for the wishes
of the voters.
Indeed, the Illinois home rule experience suggests that city councils and
village boards have demonstrated impressive, although not complete, r e-
sponsibility in the use of local taxing powers.
References
Banovetz, J. and T. Kelty. 2002. The Uses of Home Rule with Special Empha-
sis on Taxation. Policy Profiles. Northern Illinois University Center for
Governmental Studies, Vol. 2, No. 3, August.
Banovetz, J. and T. Kelty. 1988. Illinois Home Rule and Taxation: A New
Approach to Local Government Enabling Authority. Northern Il linois
University Law Review , 709.
98 James M. Banovetz
Banovetz, J. and T. Kelty. 1987. Illinois Home Rule: Image and Reality, Un i-
versity of Illinois, Springfield.
Banovetz, J. and T. Kelty. 1985. Home Rule and Taxes: The Ultimate Issue.
Illinois Municipal Review, July.
Banovetz, J. and T. Kelty. Home Rule in Illinois, op. cit., Ch. 4, “Debt, taxes and
home rule” pp. 18-23.
Braden , G. and R. Cohn. 1969. The Illinois Constitution: An Annotated and
Comparative Analysis, p. 499.
Canfield, D.S. 1985. Illinois Home Rule and American Democracy: A Study
of Anticipated Consequences and Prospects for the Future, Ph.D. disser-
tation, Northern Illinois Unive rsity, DeKalb.
Day, R.L. 1979. Innovation Adoption: Home Rule Use in Illinois, Ph.D. dis-
sertation, Unive rsity of Illinois, Urbana.
Dye, T.F. and T.J. McGuire. 1997. The effect of tax limitation measures on
local government fiscal behavior. Journal of Public Economics 66:469.
Fisher, Glenn W. and Robert P. Fairbanks . 1968. Illinois Municipal Finance ,
University of Illinois Press.
Gierach, W. 1977. Home Rule in Illinois: There Are Limits. Illinois Bar Journal,
No. 66.
Kennedy, D. 1971. Legal Services and Regulatory Procedures, in J. Banovetz,
ed., Managing the Modern City , 403
Kustra, R.W. 1975. The Formulation of Constitutional Ho me Rule in Illinois,
Ph. D. dissertation, University of Illinois, Urbana.
Northern Illinois University. 2001. Illinois Home Rule: A Thirty Year As-
sessment. Policy Profiles. Northern Illinois University Center for Go v-
ernmental Studies, February.
Witwer, S.W. 1974. Federalism and Constitu tions: The Illinois Experience.
National Civic Review, No. 63.
policyprofiles
C ENTERFOR G OVERNMENTAL S TUDIES
Northern Illinois University
VOL. 2, NO. 3 AUGUST 2002
issue:The Uses of Home Rule With Special
Emphasis on Taxation
Home rule gives cities the
power to solve local
problems. (Supporters)
Home rule gives cities too
much power, especially too
much power to tax.
(Opponents)
Home rule taxes reduce
cities’ reliance on the
property tax
Cities use home rule to
respond to quality of life
concerns.
Little voter opposition to
home rule was reported in
home rule cities.
James M. Banovetz and Thomas W. Kelty
Public debate continues in Illinois over what was probably the single most significant
change in Illinois law made when the state’s present constitution went into effect in
1971. At issue is whether or not the constitution’s home rule provisions gave
individual cities too much power, especially too much power to tax.
A just completed survey, sponsored jointly by the Illinois Municipal League and the
Illinois City/County Management Association, offers new insight into the way home
rule governments use their home rule powers. All Illinois’ home rule municipalities
were asked how they were using home rule powers. Table 1 divides home rule
communities into six groups based on population size and geographic location, shows
how many home rule communities are in each group, and the number and percentage
of respondents from each of the six categories.
The overall response rate for the largest
communities, those over 25,000 popu-
lation, was 65 per cent; the response rate
for the 70 home rule communities under
25,000, each of which adopted home
rule by referendum, was 49 percent.
table one
Home Rule Survey Participation, 2002
Location & Size of # Home Rule* # Responding % Responding
Municipality
Cook Co. over 25,000 pop.312168
Cook Co. under 25,000 pop.321547
Collar Co. over 25,000 pop.251560
Collar Co. under 25,000 pop.15853
Outstate Co. over 25,000 pop.191368
Outstate Co. under 25,000 pop.231148
Total1458357
* As of November 1, 2000, excluding Cook County and the City of Chicago.
Larger communities make the most
intensive use of home rule powers;
these are the same communities that had
the highest participation rate in the
survey.
The Debate:
The Findings:
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CENTERFOR GOVERNMENTAL STUDIES
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What did the survey find?
The survey found that the frequency and
breadth of home rule use increased
significantly in some important catego-
ries and changed little in other categories
during the years since similar surveys
were conducted in 1983 and 1986. (See J.
Banovetz and T. Kelty, Home Rule in
Illinois: Image and Reality (Sangamon
State University: Illinois Issues, 1987.)
Table 2 summarizes the findings from the
2002 survey and compares them to the
1983-86 surveys.
Several significant changes occurred
between 1986 and 2002. First and
foremost, of course, is a very significant
increase in the use of home rule taxing
powers. Of equal significance is an even
sharper decline in the use of home rule
powers to borrow money. While the
first will suggest to some observers that
home rule governments are misusing
financial powers, the second directly
countermands that conclusion.
Other significant changes are found in the
increased use of home rule powers to buy,
sell, or lease property and to levy higher
sales taxes. But there was little significant
change in the frequency with which home
rule powers were used to engage in
regulatory activities, to utilize intergov-
ernmental agreements, to change the
structure of government, or to extend
property taxes beyond statutory limits.
Economic development uses were not
categorized as such in 1983-86, but the
survey results did report that the variety of
uses lumped into this category made it
one of the most frequent uses of home rule
powers at that time and it, along with
home rule taxation, remains one of the
most frequent uses of home powers.
Doesn’t the survey justify
opponents’ fears about home
rule and higher taxation?
The survey found that home rule cities
and villages are clearly making signifi-
cant use of their power to levy taxes not
available to non-home rule govern-
ments. Table 3 (on page 3) reports the
survey’s findings regarding the home
rule taxes currently being levied.
Clearly, taxation has become a major
use of home rule powers during the past
20 years. This finding raises the
question of whether home rule tax
powers are being abused or used
excessively. Three other issues must be
considered to answer that question: (1)
on whom is the burden of this additional
taxation falling (i.e., are the taxes being
paid by the same or different people),
(2) are these new taxes being used to
reduce, hold down, or replace other,
more onerous taxes, and (3) is the total
tax burden in home rule communities
heavier, more oppressive, and repug-
nant to local taxpayers?
The third question is the hardest of the
three to answer. Different cities and
villages provide different services.
Most provide basic police, fire, roads,
and zoning services, but there are great
variations in the provision of such
services as ambulance, park, water,
sewer, solid waste disposal, storm water
collection and disposal, planning,
economic development, and other
services. Even in the common services,
there is great variation: while all
communities provide roads, for ex-
table two
Uses of Home Rule Powers
Function1983-862002*
Communities reporting105 or 95%83 or 57%
(Columns show percentage of respondents using home rule powers for the function)
Economic Development **83
Levy taxes based on home rule powers5783
Regulation7278
Reduce the cost of borrowed money9074
Buy, sell, or lease property4373
Regulatory Licensing6155
Intergovernmental Agreements5852
Change structure of government3029
Exceed Tax CapsNA22
Extend property tax beyond statutory limits1618
* Listed in order of frequency of use
** Not tabulated, but incidence of use was second only to incurring debt
*** There were no tax caps in 1983-86.
Note: The lower survey participation in 2002 will cause some inflation in the percentages for that year since
the majority of the non-participants were small communities which, in general, make much less use of home
rule powers.
***
3
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C ENTERFOR GOVERNMENTAL STUDIES
ample, not all provide and maintain
curbs, gutters, and sidewalks. Further,
voters in some communities want
higher service levels than do voters in
other communities. Because of such
measurement problems, the survey did
not attempt to compare either total tax
levies or costs of government in home
rule and non-home rule cities.
The survey did, however, gather data to
answer the first two questions and it did
gather information on voter response to
local use of home rule powers. This
information is provided in the rest of
this report.
Don’t local residents have to pay
all the home rule taxes?
Local residents pay all the home rule
taxes levied on activities in which they
engage. To the extent that they shop in
their home community, they pay the
added sales taxes that may be imposed
by their community. If they rent hotel
and motel rooms in their home
community, they will also pay those
taxes. But non-residents also pay a
significant percentage of such taxes.
A closer look at the taxes listed in Table
3 will reveal that, of the nine taxes
(excluding “other”) listed there, only
two, the wheel tax and the tax on the use
of natural gas, are levied entirely upon
residents or businesses in the commu-
nity. The other seven taxes fall on non-
residents as well as residents. By using
these taxes, home rule governments
reduce the percentage of the local tax
burden being paid by local taxpayers.
The City of Mount Vernon offers a case in
point. When the city was faced with the
need to expand its sewage plant, the city’s
leadership offered voters a choice.
Without home rule powers, the city
would have to levy higher property taxes
or a new tax on utilities to pay for the
sewage plant expansion. Either tax would
have been paid exclusively by local
taxpayers, but if the voters gave the city
home rule powers, the officials promised
to levy a higher sales tax to pay for the
plant’s expansion. Since the city had a
large shopping mall which drew custom-
ers from a 50-mile radius outside the
community, the use of sales taxes to pay
for the expansion would mean that
shoppers from outside the city would pay
a portion of the cost. Faced with that
choice, the voters, by a 3-2 margin, gave
Mount Vernon home rule authority.
Some of the “other” taxes also fall on
non-residents. The Village of Bedford
Park, for example, has a large stone
quarry inside its corporate limits. The
village uses its home rule powers to levy
a tax on the mining and removal of the
stone. Enough revenues are produced
from the tax so that the village does not
have to levy a property tax to finance
village operations and services.
The principal taxes levied by non-home
rule communities (taxes on property,
utility bills, and auto ownership) fall
exclusively on residents. Perhaps for
this reason, only one of these home rule
taxes — the real estate transfer tax —
has been strongly opposed by local
residents. That opposition resulted in
the passage of a new state law requiring
local voter approval in a referendum
before any new real estate transfer tax
could be imposed by a home rule
community.
Thus, survey data suggest that home
rule tax powers have predominantly
tablethree
Use of Home Rule Taxing Power, 2002
Kind of TaxNo. of Municipalities
Using It% of Total
Additional retail sales taxes*5360.9
Hotel-motel tax5259.7
Real estate transfer tax3135.6
Sales tax on restaurant food & beverages2225.3
Gasoline tax1517.2
Amusement tax1213.8
Wheel tax 7 8.0
Retail sale of new motor vehicles tax 2 2.3
Use of Natural Gas 2 2.3
Other 4 4.6
Number reporting not using any
home rule tax1416.1
* See the discussion of sales taxes for further explanation of this item.
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CENTERFOR GOVERNMENTAL STUDIES
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been used to shift a portion of the local
tax burden to non-residents. To the
extent that this is so, their use lessens the
percentage of the local tax burden
borne by residents.
Does home rule result in excessive
imposition of sales taxes?
As Table 3 reports, 61 percent of home
rule communities levy sales taxes over
and above the one percent rate allowed
by law to all municipal and county
governments in the state. The 1983-86
survey found that only five percent of
home rule communities levied home
rule sales taxes at that time. Thus, the
single biggest change in the use of home
rule powers between the 1983-86
surveys and the 2002 survey was in the
much more frequent use of sales
taxation to finance local government
operations.
Interestingly, this increased use of sales
taxes came in large part as a result of a
law passed by the Illinois legislature in
1992 prohibiting home rule retail sales
taxes. To replace such taxes, the state
gave home rule communities authority
to increase the local option component
of the state retail sales tax (technically
called a retail occupation tax) from the
one percent authorized for all cities and
counties to as much as 2.5 percent.
Because this new arrangement gave
home rule governments the freedom to
levy higher sales taxes without having
to incur any collection costs, the use of
home rule sales taxes increased rapidly
thereafter.
In part, too, home rule governments
turned to the use of sales taxes because
there is little evidence of significant
voter opposition to higher sales tax
levies. What evidence is available
suggests that voters support home rule
in part because of the home rule sales
tax option. The business community in
Sycamore, Illinois, for example, urged
the city council to ask voters for home
rule approval so the city could levy
higher sales taxes rather than increase
property taxes to finance needed
municipal improvements.
Sales taxes also provide a way of
funding local services that is viewed as
less painful than higher property taxes.
This was the case in Mount Vernon.
Other communities do this in different
fashions. Carbondale, for example,
dedicated a part of its home rule sales
tax revenues to paying for the
construction of a new high school.
Eighty-three percent of Bloomingdale
voters, in an advisory referendum,
approved the village’s plan to use
higher sales taxes to purchase and
preserve open space in the community.
Despite such evidence, however, if
sales and other home rule taxes are
accompanied by large increases in
property taxes, then they could fairly be
challenged as abusive. If not, such a
charge would be hard to sustain.
More to the point, it is not sales and
home rule taxes, but rather the potential
misuse or abuse of the property tax, that
has concerned home rule opponents.
So do home rule communities levy
higher property taxes?
The survey evidence relating to this
question is mixed. Some evidence (see
Table 2) indicates that some home rule
communities do use home rule powers
to levy higher property taxes: 18 percent
of home rule communities levy property
taxes in excess of the statutory limits
that would apply to them if they did not
have home rule powers, and 22 percent
of the communities reported that they
have, in one or more years, levied
property tax increases that exceeded the
tax cap limitations which applied to
non-home rule communities in those
years.
But there is also evidence that home rule
communities, as a group, rely less on
property taxes for local revenues than
do non-home rule cities and villages. In
other words, the survey found support
for the contention that home rule non-
property taxes are widely used to hold
down or reduce property tax levies.
Table 4, for example, provides survey
data which suggests that home rule
communities, as a group and when
divided by population size and location,
rely less heavily on property taxes for
their revenue than do non-home rule
communities. This is true even for
communities which levy taxes in excess
of applicable tax caps. The data in the
table compares the percentage of total
municipal revenues derived from prop-
erty taxes by home rule communities
with the percentage for all Illinois cities,
villages, and incorporated towns.
Two qualifications must be made
when interpreting the data in Table 4 (on
page 5):
While only 44% of the home rule
communities responded to this part
of the survey, making any definitive
conclusions difficult to reach, the
data collected offers no support for
the notion that home rule
communities, on average or in
5
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C ENTERFOR GOVERNMENTAL STUDIES
general, are imposing property tax
burdens higher than those imposed
in non-home rule communities
(which make up the greatest part of
the statewide average of all
municipalities).
All else being equal, home rule
communities should show a higher
than average level of dependence on
property taxation. Normally, the cost
of government, on a total and per
capita basis, will be higher in larger
communities. Since all but one of
Illinois’ cities over 25,000 population
have home rule powers and higher
costs, and since the smallest Illinois
cities and villages are predominantly
non-home rule with lower costs,
home rule communities should show
higher dependence on property
taxes. This survey provides evidence
which suggests that they do not.
That Illinois home rule cities appear to
rely less on property taxes is not because
such cities cost less to govern and serve,
but more likely because they are able to
use other kinds of taxes — especially
taxes paid in part by non-residents — to
reduce their dependence on property
taxes. It is most likely, for example, that
the relatively low percentage of total
revenues derived by home rule
communities from property taxes is
related to the widespread use of the sales
tax as an alternate revenue source in
those communities.
Given these considerations, the most
reasonable conclusion is that (1) home
rule governments, on average, do not
finance a higher percentage of their
costs using property taxes, but rather
that (2) they do a better job of spreading
their tax burdens among a variety of
taxes less onerous to local taxpayers.
tablefour
Municipal Reliance on Property Taxes: Percentage of Total
Municipal Revenues Derived from Property Taxes
CategoryAll Home RuleTaxing Property
Over Statutory Limits
Cook County <25,00018%23%
Cook County >25,00018%*
Collar Counties <25,00013%11%
Collar Counties >25,00015%*
Outstate <25,00015%16%
Outstate >25,00010%*
Statewide Average**26%
* Too few cases for valid statistical comparison
** Source: Statewide Summary of Municipal Finances, 1998, Report of the Comptroller General of Illinois
Note: Data from survey are for year 2000; statewide data are for most recent year available, 1998.
Are the survey findings consistent
with other published research?
Only one other study, published in the
Journal of Public Economics, has
analyzed the effect of home rule on
property tax increases. In that study,
summarized in Table 5, R. F. Dye and T.
J. McGuire found that municipal
property taxes in Illinois have increased
more rapidly in non-home rule
communities than in home rule
communities. Even when the effects of
the tax cap are taken into consideration,
Dye and McGuire did not find the rate of
increase in property taxes between
home rule and non-home rule
communities to be significantly different.
What then can be said about the
relationship between home rule
and taxes?
Whatever else home rule has
accomplished for Illinois cities and
villages, it has managed to spread tax
table five
Average Annual Growth Rates of Property Taxes
CommunitiesNumberGrowth RateGrowth Rate
W/O CapW/ Cap
Non-Home Rule10414.577.14
Home Rule1349.037.55
Source: R.F. Dye & T.J. McGuire, Journal of Public Economics 66 (1997)
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burdens among a larger number of
different taxes and, thereby, it has
reduced local reliance on property
taxes.
Since property taxes are widely regarded,
nationally as well as in Illinois, as the
least fair form of taxation, home rule’s
impact can be said to have transferred
the burdens of municipal finance
toward taxes that enjoy, if not greater
voter support, then certainly less voter
animosity and opposition.
What other changes have resulted
from the use of home rule powers?
The survey shows that home rule’s other
major impacts have occurred in the fields
of economic development, regulation,
and changes in the organization and
structure of local governments.
Aging and declining communities use
home rule to attract new business
development; rapidly growing
communities use home rule both to
control development and to make
developers pay more of the increase in
public services costs attributable to their
developments. Home rule communities
use their expanded powers to broaden
zoning regulations, negotiate tax
concessions, develop special planning
and subdivision control regulations, and
design programs to limit and eradicate
neighborhood blight and deterioration.
Illinois home rule communities, for
example, have established a broad use of
impact fees to help finance community
development. Impact fees are fees
charged developers to recover increases
in governmental costs associated with
real estate developments; they are a
device used to protect local residents from
having to bear a high portion of the cost of
expanding certain government services,
such as education and parks, needed to
serve residents in new subdivisions.
Home rule communities use home rule
powers to impose a broad and flexible
array of impact fees on developers. Non-
home rule communities may require that
residential developers donate land, or
cash in lieu of land, to help defray the cost
of school and park expansion, but the
scope of their authority is much narrower
than the powers being used by Illinois’
home rule communities.
Initially, home rule governments used
their home rule powers to impose impact
fees to transfer more of the burden of
expanding education and park facilities
from old to new residents. More recently,
home rule communities have enlarged the
list of government service expansions
being expanded with the help of impact
fees. The first expansion was for
transportation impact fees, used to
enlarge and expand major arterial streets
to accommodate the increased traffic that
follows new development. Some
communities are now adding impact fees
to help cover the cost of expanding
library, fire protection, and, in some
cases, even general municipal service
costs.
Other examples of the use of home rule
powers to promote economic and
community development include:
establishing special economic
development districts within the
community with special zoning and
development goals (Skokie), providing
homeowner loans to improve blighted
properties (Evergreen Park), authorizing
city purchase of properties in blighted
commercial districts (Elk Grove
Village), and providing affordable
senior citizen housing sites (Wilmette).
How is home rule being used for
regulatory purposes?
Table 6 (on page 7) summarizes the most
common regulatory uses of home rule
powers.
Examples of the use of home rule powers
in the regulatory area include: increasing
the frequency of building inspections of
rented housing units (Northbrook,
Addison, Hanover Park), requiring
permits for fiber optic trenching permits
(Granite City), controlling handgun
ownership and use (Morton Grove,
Niles), and requiring hazardous materials
cleanup (Morton Grove).
How much political opposition is
there to the use of home rule
powers?
Respondents to the survey reported very
little voter opposition to the use of home
rule powers. Two questions were asked
regarding voter opposition. The questions
and their answers are set forth in Table 7
(on page 7). Because of the frequent turn-
over in local officials, and the limitations
on memory, such data must be considered
valid for a limited period of time, such as
the last decade.
This data is also supported by the
frequency of referenda called by local
voters to rescind home rule powers. There
were 21 such referenda between 1971 and
1981; three were successful. There were
only eight such referenda between 1982
and 1992; only one was successful. There
have been no such referenda in Illinois
since 1992.
7
policyprofiles
Northern Illinois University
C ENTERFOR GOVERNMENTAL STUDIES
conclusion:What does this record show?
The record would seem to indicate that there has been growing voter acceptance of home rule in the communities which are
using home rule powers. While taxation is a major use of home rule powers, the home rule taxes employed spread the cost
of local government to non-residents as well as to residents and appear to be easing municipal reliance on property taxes.
Finally, home rule communities are employing home rule powers for purposes other than taxation, principally to promote
economic development and enhance governments’ ability to address a wide range of local problems using regulatory and
other measures.
Home rule, in short, appears to have proven itself an important weapon in empowering local governments to respond
constructively to voter and quality of life concerns.
tablesix
The Regulatory Use of Home Rule Powers
Question# Responses%Question# Responses%
Do you use home rule to:
1.Develop regulations on:2.Engage in licensing or franchising:
Curfew1820Liquor sales1517
Environment1113Towing truck operators1315
Liquor sales or use3540Cable TV1618
Zoning4248Utilities1315
Other juvenile concerns1315Mobile Homes 910
Land use planning/subdivision3439Nursing homes/ 7 8
control retirement communities
tableseven
Measures of Voter Discontent with Home Rule
QuestionResponseNumberPercent
Has there been an effort to submit a referendum to abandonYes33.4
home rule in your community?No7990.8
Have there been any periodic, significant criticism or attacksYes11.1
on home rule in your municipality?No8193.1
ABOUTTHE CONTRIBUTORS:
James M. Banovetz is a senior research
fellow at the Center for Governmental Studies,
Northern Illinois University. A specialist in
local government administration and manage-
ment, he was a consultant to the Local
Government Committee of the 1970 Illinois
Constitutional Convention. His research on
Illinois home rule has been published in
Illinois Issues, Northern Illinois University
Law Review, Illinois Municipal Review, and in
the Midwest Regional Science Quarterly.
Thomas W. Kelty is a principal in the
Springfield, Illinois, firm of Kelty Law
Offices, P.C., where he concentrates in the
areas of municipal law, municipal finance,
land use planning and development, corpora-
tion law, and commercial litigation. General
Counsel to the Illinois Institute for Local
Government Law, he has represented hun-
dreds of Illinois cities, villages, and counties
over the last 30 years.
policyprofiles
Center for Governmental Studies
Northern Illinois University
policyprofiles
Center for Governmental Studies
Northern Illinois University
DeKalb, Illinois 60115
policyprofiles
Policy Profiles is a publication of the
Center for Governmental Studies,
Northern Illinois University, and may
be reproduced in its entirety with
attribution to the Center for Govern-
mental Studies, Northern Illinois
University, DeKalb, Illinois.
Director:Charles E. “Pete” Trott
Editor:James M. Banovetz
Contributors:James M. Banovetx
Thomas W. Kelty
Design:Trittenhaus Design
For more information contact:
Center for Governmental Studies
815-753-1907
fax 815-753-2305
www.cgsniu.org
EDITORIAL ADVISORY BOARD:
Ken Alderson
Executive Director, Illinois Municipal League
Kathy Buettner
Executive Director, State & Federal Relations,
Northern Illinois University
Philip Bus
Executive Director, Kane County Development
Department
Steven C. Carter
City Manager, City of Champaign
Robert J. Christie
Vice President, Public Affairs, Northwestern
Memorial Hospital
Roberta Lynch
Deputy Director, American Federation of
State, County & Municipal Employees
Douglas L. Whitley
President, Illinois Chamber of Commerce
John Zeunick
County Administrator, McLean County
PRSRT STD
NONPROFIT
U.S. POSTAGE
PAID
NORTHERN ILLINOIS
UNIVERSITY
1The views expressed in this edition of Policy Profiles are those of James M. Banovetz and Thomas W. Kelty and
do not necessarily represent the views of the Center for Governmental Studies or of Northern Illinois University.
With the November 2002 election results compiled, and
the addition of Bridgeview and Oakbrook Terrace to the
roster of home rule cities and villages, the number of Illinois
municipalities with such powers has now climbed to 153.
Of these, 78 gained home rule by achieving or surpassing
the 25,000 population mark; the remaining 75 gained it by
referendum.
Table 1 lists the 153 home rule communities. Those that
adopted home rule by referendum are shown with the date
of the referendum; those listed without a date gained home
rule powers by virtue of their population size.
Municipalities with a population of 25,000 or more
automatically have home rule powers unless voters rescind
those powers through a referendum.
Home rule cities in Illinois are drawn from all classes of
communities, from Chicago with its 2.9 million people to
even the smallest communities, such as Muddy with a 2000
population of 78. They come from all parts of the state with
the greatest concentration found in the Chicago
metropolitan area.
Voterattitudes toward home rule
Voters’attitudes toward home rule appear to have
become more positive in recent years. In home rule’s early
years, 1971-75, referenda approving home rule
outnumbered those disapproving by a 3-1 margin. That
margin slipped to less than 1.5 to 1 in the 1976-85 period,
then fell further to 1-1.3 against in 1986-99 period. But
since the turn of the century, voter approval has turned
positive, if just barely. There were 13 referenda on home
rule in the first three years of the 21st century; home rule
was approved in seven of these elections. But this record
combines two very different kinds of elections: adoption
referenda and retention referenda.
Adoption referenda
There have been 158 referenda since 1971 in which
municipal voters have had the opportunity to adopt home
rule. They did so in 77 of these elections, or 49 per cent.
That means voters turned down home rule in 81
elections. In five communities, voters rejected home rule in
more than one election. In five others, voters rejected home
rule when it was first put on the ballot, then adopted home
rule in a later election. In Lincolnwood and Oakbrook
Terrace, voters rejected home rule twice before finally
adopting it in a third election.
From another perspective, of the 153 communities
which have had referenda to adopt home rule, 77, or 50 per
cent, ultimately did so. Of these 77, 75 communities, or 97
per cent, still operate under home rule powers. The two
who do not are National City, which was dissolved as a
municipal corporation when its last residents moved away,
and Lisle, which later abandoned home rule by referendum.
In addition to Lisle, three other communities which
gained home rule by referendum also had a subsequent
referendum on the retention of home rule powers. In all of
these cases, Berkeley, Lincolnshire and Rolling Meadows,
voters opted to retain home rule.
Home rule retention elections
There have been 31 elections in which voters were
asked whether or not they wished to keep the home rule
powers already provided to their community. Voters chose
in 27 of these elections, or 87 per cent, to retain their home
rule powers.
Retention elections occur for either of two reasons: (1)
voters dissatisfied with their community’s use of home rule
powers may petition the court for a retention election — this
has happened 25 times; or (2) a community which gains
home rule powers by population is required by law to hold
a retention election if its population later falls under the
25,000 ceiling — this has happened six times.
Of the 25 retention elections held in response to voter
petitions, home rule was retained in 21, or 84 per cent of the
elections. Home rule was retained in all six of the retention
elections held because a community’s population had fallen
under 25,000. In the aggregate, voters in retention elections
chose, by a margin of greater than 2-1, to retain home rule
powers.
Is home rule an issue with voters?
In a survey of all home rule communities undertaken
jointly by the Illinois Municipal League and the Illinois
City-County Management Association in 2001-02,
communities were asked whether: (1) there had been a
recent effort to submit a petition to call for a retention
election to abandon home rule, and (2) there had been any
periodic, significant criticism or attacks on home rule in the
community. Of the 83 communities responding to the
survey, 91 per cent answered “no” to both questions. These
findings suggest that the use of home rule powers is not
generating significant opposition among voters in
communities which already have home rule.
This conclusion also finds support among the referenda
record on home rule. Understandably, and appropriately,
the mixed results of home rule adoption referenda indicate
that voters considering the adoption of home rule are very
skeptical about giving a broad grant of power, including tax
power, to their municipal government. On the other hand,
the support shown for home rule in retention elections
indicates that a substantial majority of voters in home rule
communities trust their local officials with home rule
powers.
Indeed, in one of the most recent retention elections,
held at the request of a voters’petition in Rolling Meadows
in 1999, voters supported home rule by a margin of more
than 9-1.
Further results of the survey on home rule will be
reported in subsequent articles.
December 2002 / Illinois Municipal Review / Page 7
The Status of Illinois Home Rule, Part I:
Home Rule Cities And The Voters
By JAMES M. BANOVETZ
Northern Illinois University
Page 8/ Illinois Municipal Review / December 2002
Home Rule Units In Illinois
As of November20, 2002
Dates listed indicate the yearthe community adopted home rule by referendum.
I. Counties
Cook
II. Cities and Villages
Addison
Alsip, 1990
Alton
Arlington Heights
Aurora
Barrington Hills, 1990
Bartlett
Bedford Park, 1971
Belleville
Bellwood, 1994
Berkeley, 1996
Berwyn
Bloomingdale, 1996
Bloomington
Bolingbrook
Bridgeview, 2002
Bryant, 1974
Buffalo Grove, 1980
Burbank
Burnham, 1980
Cahokia, 1996
Calumet City
Calumet Park, 1976
Carbondale
Carol Stream
Carpentersville, 1993
Champaign
Channahon, 1982
Chicago
Chicago Heights
Chicago Ridge, 1994
Cicero
Country Club Hills, 1993
Countryside, 1972
Crystal Lake
Danville
Darien, 2001
Decatur
Deerfield, 1975
DeKalb
Des Plaines
Dolton
Downers Grove
East Hazel Crest, 1989
East St. Louis
Elgin
Elk Grove Village
Elmhurst
Elmwood Park
Elwood, 1997
Evanston
Evergreen Park
Fairview Heights, 1993
Flora, 1975
Freeport
Galesburg
Glendale Heights
Glen Ellyn
Glenview
Glenwood, 1986
Golf, 1976
Granite City
Gurnee
Hanover Park
Harvey
Harwood Heights, 1995
Highland Park
Hillside, 1995
Hodgkins, 1996
Hoffman Estates
Hopkins Park, 2001
Inverness, 2000
Joliet
Kankakee
Lake Barrington, 1991
Lansing
Lincolnshire, 1975
Lincolnwood, 1997
Manhattan, 1996
Marion, 1994
Mascoutah, 1979
Maywood
McCook, 1971
Mettawa, 1990
Moline
Monee, 1996
Monmouth, 1999
Morton Grove
Mound City, 1973
Mount Prospect
Mt. Vernon, 1986
Muddy, 1981
Mundelein
Murphysboro, 1994
Naperville
Naples, 1982
Niles
Normal
Norridge, 1973
Northbrook
North Chicago
Northlake, 1994
Oak Brook Terrace, 2002
Oak Forest
Oak Lawn
Oak Park
Old Mill Creek, 1993
Onarga, 1997
Orland Park
Palatine
Park City, 1973
Park Forest
Park Ridge
Pekin
Peoria
Peoria Heights, 1986
Peru, 1981
Quincy
Rantoul, 1982
Robbins, 1998
Rockdale, 1982
Rock Island
Rolling Meadows, 1985
Rosemount, 1972
Round Lake Beach
St. Charles
Sauget, 1976
Schaumburg
Schiller Park, 1994
Sesser, 1989
Sherman, 2002
Skokie
South Barrington, 1975
South Holland
Springfield
Standard, 1975
Stickney, 1974
Stone Park, 1972
Streamwood
Sycamore, 1996
Thornton, 1980
Tinley Park
University Park, 1975
Urbana
Valmeyer, 1994
Washington, 1998
Watseka, 1975
Waukegan
West Dundee, 1990
Wheaton
Wheeling, 1977
Wilmette
Woodridge, 1975
Ad Copy
Does adopting home rule mean that property taxes will
increase?
The opponents of home rule – the optional system for
empowering city and village governments to act – assert that
property tax increases are the inevitable consequence when
home rule is adopted.
An examination of the record does not support oppo-
nents’claims. Several scholarly studies have been made of the
use of property taxes in home rule cities and villages during the
32 years since home rule first became available to Illinois cities
and villages. This article summarizes the results of those stud-
ies.
Astudy of 134 home rule and 104 comparable non-
home rule communities recently published in the Journal of
Public Economics reported that property tax rates levied by
non-home rule communities prior to the adoption of tax caps
rose 61 per cent faster than rates levied in the home rule com-
munities over the same period of time. Further, the study found
that the rate of increase in property taxes in the two communi-
ties were comparable despite the fact home rule home rule
communities were not subject to tax cap limits.1
An earlier study by Professor Robert Albritton reached
similar conclusions. It found that population size and geo-
graphic location had a greater effect on the rate of increases in
property tax levies than home rule status, and that, when con-
trolled for these variables, the average property tax levy for
home rule communities was the same as the average property
tax levy for non-home rule communities during the first ten
years of Illinois’home rule experience.2
Ajust completed survey of Illinois home rule communi-
ties found that home rule communities are less dependent on
property taxes for their revenues than are non-home rule com-
munities. On average, according to annual surveys published
by the Office of the Illinois Comptroller, cities and villages
derive 25-30 percent of the revenues from property taxes. The
2002 survey of Illinois home rule communities found that, on
average, home rule communities derived 10 to 20 percent of
their revenue from property taxes, depending upon their popu-
lation and geographic location. The data are shown in Table 1.
To be sure, there are some – fewer than one in five home
rule communities at last count – that do levy property taxes at
rates higher than would be allowed by statute for non-home
rule communities. But not even these communities use all the
taxing powers given to non-home rule communities by law.
Rather, in these communities, elected officials have determined
that local residents would rather pay higher property taxes than
some of the other taxes, like utility taxes, which non-home rule
cities can levy to finance the services they provide.
In short, there is no economic data that supports the con-
tention that property taxes necessarily or even usually increase
faster in home rule communities than in non-home rule com-
munities.
Available evidence also suggests that voters in Illinois
home rule communities do not believe that home rule has led
to undesirable rates of taxation. Voters in all home rule com-
munities have the option to stop home rule tax levies by voting
home rule out. And, indeed, in the last 32 years, home rule
opponents have succeeded 29 times in placing the elimination
of home rule on the ballot in a home rule community. Most of
the resulting election campaigns were fought on the issue of
whether taxes, and especially property taxes, were being mis-
used. Voters approved the retention of home rule powers in 25
of these 29 elections, or 83 per cent. In the aggregate, they
voted by a margin of more than 3-2 to retain their community’s
home rule powers.
In three of the four communities that did reject home rule
powers, the use of property taxing powers was the major issue
put before the voters. In Lombard and Villa Park, voters were
promised by home rule opponents that getting rid of home rule
would lower their property taxes. The voters in those commu-
nities voted home rule out, but their property taxes did not go
down because home rule powers had not been used to raise
property taxes.
In the third case involving property taxes, Rockford voters
decided to abandon home rule and their property taxes did go
down. So too did municipal services with the result that vot-
ers, in the months following home rule’s abolition, voted in
five of seven referenda to increase their property taxes.
No community has voted to eliminate home rule since
Rockford did so in 1983. As home rule’s record has become
better established and known, there have been fewer such ref-
erenda and, in those referenda, voters have, by margins of as
much as 9-1, chosen to retain local home rule powers.
There is no evidence in the record that home rule taxing
powers are being misused.
____________________
1. T.F. Dye and T. J. McGuire, “The effect of tax limitation measures on
local government fiscal behavior,” Journal of Public Economics, 66
(1997) 469.
2. Reported in J. Banovetz and T. Kelty, Home Rule in Illinois: Image and
Reality, (University of Illinois, Springfield), 1987 at 18-23.
____________________
James M. Banovetz is Professor Emeritus and Senior Research Fellow of
the Center for Governmental Studies at Northern Illinois University.
Former legal counsel to the Illinois Municipal League, Thomas W. Kelty is
the senior member of Kelty Law Offices, P.C., Springfield, Illinois and
general counsel to the Illinois Institute for Local Government Law.
April 2003 / Illinois Municipal Review / Page 15
The Status of Illinois Home Rule, Part III:
Do Home Rule Communities LevyMore Property Taxes?
By JAMES BANOVETZ and THOMAS W. KELTY
Table 1: Municipal Reliance on Property Taxes
Percentage of Total Municipal Revenues Derived
from Property Taxes
Category
Average All
Home Rule
Average of
All Home
Rule Over
Statutory
Limits
Cook County Over 25,000 18%23%
Cook County Under 25,000 18%*
Collar Counties Over 25,000 13%11%
Collar Counties Under 25,000 15%*
Outstate Over 25,000 15%16%
Outstate Under 25,000 10%*
State-Wide Average**25-30%
* Too few cases for valid statistical comparison
** Source: Recent annual Statewide Summary of
Municipal Finances, report of the Illinois Comptroller
HOMETOWN HAPPENINGS: WINTER 2003
WWW.WARRENVILLE.IL.US
www.warrenville.il.us
Winter 2003
Edited by Ana Vainisi
Executive Secretary/
Deputy City Clerk
On July 21, 2003, the Warrenville City Council voted to pursue a referendum on home rule authority
at the March, 2004, primary election. A citizens committee formed to seek petition signatures to put
home rule on the ballot. If granted, the home rule authority will only apply to City government. With-
out home rule, the City is restricted to the powers that are specifically listed in state statutes. With
home rule, the City would have the flexibility to address local matters unless that power is specifically
denied by the state.
City Issues Regarding Home Rule
Public Safety/Additional Patrol Officers
In recognition of growing demands on public safety, the City Council recently approved hiring of up
to three additional Police Officers. New revenue will be needed to pay for these officers.
Property Maintenance Codes
Without home rule, Code Enforcement Officers must rely on complaints, observations from the street,
and the voluntary compliance of property owners. In order to maintain attractive neighborhoods, prop-
erty maintenance codes must be enforced. Home rule authority can also allow for broader regulation
of large rental complexes. These simple tools would assist the City in monitoring overcrowding and
illegal room conversions.
City Finances
Over the past five years, non-personnel expenses have remained static or been reduced each year. Just
like most businesses, City costs are rising faster than revenues. Further, significant expenditure cuts
can only be made in areas that affect services. The Council wishes to find revenue sources that do not
increase property/utility taxes and fees such as the vehicle sticker.
Passage of a home rule referendum in Warrenville would provide the City Council with several sig-
nificant sources of revenue that are not currently available. Examples include a more diverse use of
the existing hotel and motel taxes, implementation of a restaurant and bar tax, or additional sales tax.
If enacted under home rule authority, these taxes would provide sufficient revenue so that the City can
avoid property and utility tax increases. A real estate transfer tax can only be imposed by another ref-
erendum.
The Debate:
Home rule gives cities the power to solve local problems (supporters)
Home rule gives cities too much power, especially to tax (opponents)
-Continued on page 3 . . .
Home Rule Referendum
INSIDE THIS ISSUE:
Home Rule
Referendum
1
Elected Officials
Phone Numbers
Council Meetings
2
Police Department 5
Voter Registration 6
ACORN Van
Program (new)
6
Fire District News 7
Refuse, Recycling
and Composting
6
Chamber of
Commerce News
9
Refuse Containers
Refuse Collection
Ready for winter?
10
Park District News 11
Meeting Schedule 12
Page 2 Hometown Happenings: Winter 2003 www.warrenville.il.us
Hometown Happenings is published by the City
as a public information service for our residents
and businesses
City of Warrenville
www.warrenville.il.us
Mayor: Vivian M. Lund
vlund@warrenville.il.us
City Clerk: Emily J. Larson
elarson@warrenville.il.us
City Treasurer: Robert Johnson
Aldermen
Ward 1
Linda Spicer: lspicer@warrenville.il.us
James McGuire: jamesmcguire@warrenville.il.us
Ward 2
David Schultz: davidschultz@warrenville.il.us
Mark Lamberg: mlamberg@warrenville.il.us
Ward 3
Gary Reader: greader@warrenville.il.us
David Brummel: dbrummel@warrenville.il.us
Ward 4
George Safford: gsafford@warrenville.il.us
Christopher Stull: cstull@warrenville.il.us
City Administrator
John M. Coakley
Police Chief
Robert LaDeur
Community Development Director
Ronald Mentzer
Director of Finance & Information
Services
Erik Bush
Public Works Superintendent
Michael Smith
Services Available at City Hall
•Temporary Handicapped Parking Placards
•Dog Tags
•“No Solicitors” Cards
•Payment of Water & Sewer Bills
•Notary Public
•Voter Registration
•Sale of Refuse Stickers & Recycling Bins
•Building Permits/Zoning Issues
•Property Maintenance Code Enforcement
•Requests for Public Records
Public Utilities
Commonwealth Edison …………(1-800-EDISON1)…………...1800-334-7661
SBC (Repair) ……….……………………………………………1888-611-4466
SBC Customer Service ……..………...………………………….1800-660-3000
NICOR ……………………………..…….……………………...1888-642-6748
Comcast Cable ……..…………..……….……………………………..266-8808
ARC Disposal …………………………………………………....1847-981-0091
Warrenville Water/Sewer Division …...…………………..…………...393-5753
Local Schools
Community School District #200 offices…….………...………………682-2000
Bower Elementary School…………………………...…………………393-9413
Johnson Elementary School ………………………...………………… 393-7187
Four Winds Waldorf School …………………………...……………... 836-9400
Hubble Middle School ………………………………...……………….682-2160
St. Francis Catholic High School …………………..………………….668-5800
St. Irene Catholic School ………………………………..……………..393-9303
Wheaton-Warrenville South High School ……………..…..…………. 682-2120
Government and Civic Numbers
City Hall—Administration, Finance & Elected Officials …………….393-9427
Police/Fire Response Number…………………………………………….… 911
Police Department Administration …………………………………....393-2131
Community Development—Building and Code Enforcement……..….393-9050
Community Development—Planning and Zoning Division ……...…..393-9050
Public Works Administration—City Garage ………………………….393-1223
Warrenville Fire Protection District …………………………………..393-1381
Warrenville Library District ……………………………………..…....393-1171
Warrenville Chamber of Commerce ……………………………….….393-9080
Warrenville Post Office ……………………………………………….393-1109
Warrenville Youth & Family Services ……………………………......393-7057
City Council Meetings are held at 7:00 p.m. at the Warrenville City Hall on the
first and third Monday of each month.
Committee of the Whole Meetings are held at 7:00 p.m. at the Warrenville City
Hall as follows:
Finance: 2nd Monday of January, March, May, July, September, November
Community Development: 4th Monday of January, March, May, July, Septem-
ber, November
Public Safety: 2nd Monday of February, April, June, August, October, December
CITY HALL HOURS
Monday through Friday
8:00 a.m. to 5:00 p.m.
POLICE DEPARTMENT
HOURS
Monday through Friday
8:00 a.m. to 11:00 p.m.
Saturday
9:00 a.m. to 9:00 p.m.
Council Meetings
Wednesday
Thursday
Friday & Saturday
Sunday
Committees
Monday
Tuesday
Wednesday
Thursday
Friday & Saturday
Channel 10 Program Schedule
7:00 p.m.
10:00 a.m. & 7:00 p.m.
7:00 p.m.
10:00 a.m. & 7:00 p.m.
7:00 a.m.
7:00 a.m. & 3:30 p.m.
2:30 p.m. & 11:00 p.m.
2:30 p.m.
7:00 a.m. & 11:00 p.m.
Unlike property and utility taxes, home rule authority taxes may be applied primarily to non-essential purchases. It also allows
the City to capture revenue from the multitude of visitors who eat in our restaurants, visit our bars, or shop here. While the visi-
tors are welcome to enjoy the numerous amenities of our community, they do create additional traffic, retail crimes, and police
calls. Recouping tax revenue from non-residents to pay for the additional police service or wear and tear on our roads is a more
equitable way to cover the costs of these services and reduce the burden on the local taxpayer.
Land Acquisition
The Council would like to help the school district purchase land for a new middle school to be located in Warrenville. As a non-
home rule community, the City is in a difficult position to accomplish this goal. As a home rule unit, the City could purchase the
desired site as open space and have more flexibility in working with the school district.
According to a study by the Northern Illinois University Center for Governmental Studies, cities with home rule authority did not
abuse their taxing authority. In fact, when additional tax revenue was needed, they relied on creative sources of tax revenue that
did not solely target the property owners.
Home Rule Units of Government
The home rule provisions in the 1970 Illinois Constitution allows for broader more flexible authority for home rule units of gov-
ernment. “A home rule unit may exercise any power and perform any function pertaining to its government and affairs includ-
ing, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license, to tax,
and to incur debt.” (Article VII, Sec. 6 of the 1970 Illinois Constitution).
As urbanization increased and municipalities became less rural, the complexity of their problems warranted the ability to address
them at the local level. Hence, home rule was born. The term “home rule” designates the concept of “local control” or “self-
government” (Illinois Municipal Review, June 1997).
From Illinois Home Rule: A Thirty Year Assessment by James M.
Banovetz and Thomas W. Kelty, as printed in Policy Profiles, by the
Center for Governmental Studies, Northern Illinois University, Febru-
ary 2001
The Debate:
Home rule gives cities the power to solve local problems (supporters)
Home rule gives cities too much power, especially to tax (opponents)
The Findings:
Home rule taxes reduce the cities’ reliance on property tax
Cities use home rule to respond to quality of life concerns
Little voter opposition to home rule was reported in home rule cities
“It (home rule) gives residents in non-home rule counties, cities, and
villages additional options when searching for new ways to solve com-
munity problems.”
-Continued on page 4 . . .
Page 3 Hometown Happenings: Winter 2003 www.warrenville.il.us
MUNICIPAL HAPPENINGS . . .
Home Rule Referendum (Continued)
Facts About Home Rule
• Home rule is automatically granted when
a local population hits 25,000
• For cities under 25,000 population, home
rule can be granted by referendum
• Home rule can also be removed by refer-
endum
• Half (18 out of 36) of the municipalities
in DuPage County are home rule
• There are 153 home rule communities in
Illinois
• Under home rule, local decisions con-
tinue to be made by the City Council,
consisting of Aldermen elected by
Warrenville citizens
MUNICIPAL HAPPENINGS . . .
Excerpts from Policy Profiles “The Uses of Home Rule with Special Emphasis on Taxation”, by James M.
Banovetz and Thomas W. Kelty, as printed by Center for Governmental Studies, Northern Illinois University,
Vo. 2, No. 3, August 2002
• Local residents pay all the home rule taxes levied on activities in which they engage. To the extent that they
shop in their community, they pay the added sales taxes that may be imposed by their community. If they rent
hotel and motel rooms in their home community, they will also pay those taxes. But, non-residents also pay a
significant percentage of such taxes.
• Thus, survey data suggests that home rule tax powers have predominantly been used to shift a portion of the
local tax burden to non-residents. To the extent that this is so, their use lessens the percentage of the local tax
burden borne by residents.
• That Illinois home rule cities appear to rely less on property taxes is not because such cities cost less to govern
and serve, but more likely because they are able to use other kinds of taxes – especially taxes paid in part by
non-residents – to reduce their dependence on property taxes.
• Whatever else home rule has accomplished for Illinois cities and villages, it has managed to spread tax
burdens among a larger number of different taxes and, thereby, it has reduced local reliance on
property taxes.
Conclusion: What does the record show?
While taxation is a major use of home rule powers, the home rule taxes employed spread the cost of local govern-
ment to non-residents as well as to residents and appear to be easing municipal reliance on property taxes. Finally,
home rule communities are employing home rule powers for purposes other than taxation, principally to promote
economic development and enhance government’s ability to address a wide range of local problems using regula-
tory and other measures.
Home rule, in short, appears to have proven itself an important weapon in empowering local government to re-
spond constructively to voter and quality of life concerns.
Page 4 Hometown Happenings: Winter 2003 www.warrenville.il.us
Home Rule Referendum (Continued)
Additional Resources on Home Rule Authority
Home Rule, the Aftermath of a Revolution by Thomas Kelty and James Banovetz
Illinois Home Rule and Taxation: A New Approach to Local Government Enabling Authority by Thomas Kelty.
Illinois Municipal Review issued by the Illinois Municipal League, Legislative Action Center
Policy Profiles issued by Northern Illinois University, Center for Governmental Studies.
Questions regarding home rule authority can be directed to City Administrator John Coakley at 630/393-9427.
Illinois Home Rule Municipalities
As of 10/14/04 there are 167 Home Rule Municipalities in Illinois
Addison
Alsip
Alton
Arlington Heights
Aurora
Barrington Hills
Bartlett
Bartonville
Batavia*
Bedford Park
Belleville
Bellwood
Berkeley
Berwyn
Bloomingdale
Bloomington
Bolingbrook
Bridgeview
Bryant
Buffalo Grove
Burbank
Burnham
Cahokia
Calumet City
Calumet Park
Carbondale
Carlock
Carol Stream
Carpentersville
Carterville
Champaign
Channahon
Chicago
Chicago Heights
Chicago Ridge
Christopher
Cicero
Country Club Hills
Countryside
Crainville
Crystal Lake
Danville
Darien
Decatur
Deerfield
DeKalb
Des Plaines
Dolton
Downers Grove
East Dundee
East Hazel Crest
East St. Louis
Elgin
Elk Grove Village
Elmhurst
Elmwood Park
Elwood
Evanston
Evergreen Park
Fairview Heights
Flora
Forest View
Freeport
Galesburg
Glen Ellyn
Glendale Heights
Glenview
Glenwood
Golf
Granite City
Gurnee
Hanover Park
Harvey
Harwood Heights
Herrin
Highland Park
Hillside
Hodgkins
Hoffman Estates
Hopkins Park
Inverness
Joliet
Kankakee
Lake Barrington
Lansing
Lincolnshire
Lincolnwood
Manhattan
Marion
Mascoutah
Maywood
McCook
Mettawa
Moline
Monee
Monmouth
Morton Grove
Mound City
Mount Prospect
Mount Vernon
Muddy
Mundelein
Murphysboro
Naperville
Naples
Nauvoo
Niles
Normal
Norridge
North Chicago
Northbrook
Northlake
Oak Forest
Oak Lawn
Oak Park
Oakbrook Terrace
Old Mill Creek
Onarga
Orland Park
Palatine
Park City
Park Forest
Park Ridge
Pekin
Peoria
Peoria Heights
Peru
Pose
Prairie Grove
Quincy
Rantoul
Robbins
Rock Island
Rockdale
Rolling Meadows
Romeoville
Rosemont
Round Lake Beach
Saint Charles
Sauget
Schaumburg
Schiller Park
Sesser
Sherman
Skokie
South Barrington
South Holland
Springfield
Standard
Stickney
Stone Park
Streamwood
Sycamore
Thornton
Tinley Park
Tuscola
University Park
Urbana
Valmeyer
Warrenville
Washington
Watseka
Waukegan
West Dundee
Wheaton
Wheeling
Wilmette
Woodridge
*Per a special census, Batavia has more than 25,000 in population, but is waiting for State to issue
certification. Geneva’s comparable communities (highlighted in yellow) include Algonquin, Batavia,
Bloomingdale, Carpentersville, Darien, Deerfield, Glen Ellyn, Hinsdale, LaGrange, Libertyville, Lisle,
McHenry, St. Charles, West Chicago, and Woodstock.
City of Geneva
Home Rule Research Information
“Possible Uses of Home Rule in Specific Areas”
August 23, 2005
2
Possible Uses of Home Rule in Specific Areas
General Administration
Home rule allows for broader licensing and regulation authority for municipalities
without first having to go to the state government for permission.
Examples of licensing and regulations:
• Cable
• Liquor
• Utilities
• Land Use
• Public Transit
• Mobile Homes
• Vendors
• Nursing Homes
• Tow Trucks
• Pollution
By changing to home rule, a municipality would be able to:
• Impose fines greater than the $750 limit
• License and regulate cats
• License vending machines by ordinance
• Impose a user fee on truck traffic
• Alter curfew for juveniles
• Regulate hand gun registration and possession within city boundaries
Governmental Organization
Home rule allows for a change in the structure of municipal government based upon the
approval of local voters.
Examples of governmental changes:
• Appointing a Clerk
• Creating or eliminating positions
• Changing council powers
• Changing size of council
• Changing election procedures
• Lengthening terms of an office
3
By changing to home rule, a municipality would be able to:
• Increase or decrease the size of the city council
• Establish a strong mayor form of government
• Change the Mayor’s position from part-time to full-time or from full-time to part-
time
• Make all municipal elections non-partisan
• Cease being a home rule unit through public referendum
Opposing State Mandates
Home rule allows a municipality to work around certain state mandates.
By changing to home rule, a municipality would be able to:
• Adopt a budget and appropriation ordinance process different than what is found
in the state statutes
• Build and operate a hydroelectric plant without regard to specific Illinois statutory
requirements
• Set mandatory retirement age below the statutory age of 63
Community Development
Home rule gives municipalities, through the use of broader zoning regulations, the ability
to rehabilitate older residential neighborhoods while helping to prevent neighborhood
deterioration.
By changing to home rule, a municipality would be able to:
• Enforce regulations regarding property maintenance costs
• Adopt a housing code provision prohibiting owners of vacant houses from leaving
the property boarded up and unused longer than six months
• Revise zoning regulations
• Require a license to install or maintain burglar and/or fire alarms
• Broaden the use of eminent domain in acquiring blighted or deteriorated
properties
Financial Tools
Home rule gives municipalities the ability to develop creative financing and incur debt
beyond statutory limits, in order to expediate local economic development.
Examples of financial development:
• Authorize municipal acquisition, redevelopment, and sale of blighted areas
4
• Issue non referendum general obligation bonds for private loans or for the purpose
of development
• Allows local officials more latitude to bargain with developers
• Revenue bonds can be used to finance projects which are not specified in state
statutes, at higher interest rates
• Issue revenue bonds to provide capital for low-interest residential loans
• The ability to use ordinary bank loans as an alternative, which may not be
available under statutory law to non-home rule units
• Secure Industrial Revenue Bonds not subject to outside competition
• Adopt investment policies not restricted by state statutes
• Provide subsidies or credits to private businesses using non-referendum general
obligation bonds as loan guarantees
By changing to home rule, a municipality would be able to:
• Issue development revenue bonds to help develop a shopping center
• Issue a sales tax rebate to a new or expanding business in order to attract new
retail
• Adopt investment policies not included in state statutes
• Use non-referendum general obligation bonds for private loans for construction of
housing for the elderly
• Issue non-referendum general obligation bonds to build a new civic center
• Issue non-referendum general obligation bonds to construct parking ramps
Taxing Authority
Home rule allows municipalities to impose taxes not available to non home rule
municipalities. Home rule municipalities are not subject to limitations set by state statute
on property tax rates or bonded indebtedness.
Examples of taxes that home rule municipalities can impose or are freed from state
restrictions are:
• Real Estate Transfer Tax
• Hotel/Motel
• Utility
• Property taxes
• Amusement
• New motor vehicle
• Gasoline
• Food and Beverage
• Liquor
• Mobile Homes
5
By changing to home rule, a municipality would be able to:
• Adopt a restaurant tax to fund a convention or visitor’s bureau
• Give a sales tax rebate to new or expanding businesses
• Impose a tax on the storage of flammable liquids
• Impose a hotel-motel tax or use the existing hotel-motel tax for any purpose
deemed necessary
• Impose a tax on retail sales that is limited to the first $500
• Impose a tax on the retail sale of automobiles
• Impose a tax on cigarettes
• Impose a tax on gasoline
• Impose a real estate transfer or exit tax, local moves exempted
Police and Fire
Home rule allows municipalities to organize the Police and Fire departments in unique
ways that better serve the municipalities.
Examples of better organization of Police and Fire Departments are:
• Creation of alternatives to Police and Fire Commissions
• Create exempt ranks
• Change Commission powers
• Create new positions
By changing to home rule, a municipality would be able to:
• Create two police deputy chief positions
• Hire a personnel director and personnel board instead of having a Police and Fire
Commission
• Give Police and Fire Commissioners more authority over personnel including
demotions
• Transfer power to hire police officers from Police and Fire Commission to the
City Manager/Administrator
Conclusion
These are just some of the many possible uses for Home Rule. Since the 1970 Illinois
Constitution states that the “… powers and functions of home rule units shall be
construed liberally.” (Art. VII, Sec. 6), this allows for home rule municipalities to find
more creative ways to manage local municipalities.
HOME RULE
A REPORT FOR THE CITY OF GALENA
February 2,2004
February 2,2004
Galena City Council
312 1/2 North Main Street
Galena,Illinois 61036
RE:Home Rule
Honorable Mayor Auman and Alderpersons:
Home Rule Committee members did research and met between December 10th and January 28th
in order to complete the following directives from the City Council relating to Home Rule:
1.Define the powers that would confer to the City of Galena
2.Identify ways in which the City of Galena could utilize Home Rule powers
3.Assess the possible impact on the community from the exercise of these powers
4.Prepare a written report addressing these issues and present the report to the City Council at a
special council meeting on Monday,February 2,2004.
This report is an attempt to present the facts relating to home rule.The various opinions of the
committee members (neutral,in favor of and opposed to home rule)were relied upon to ensure an
unbiased presentation of these facts.This report is in no way intended to be a recommendation for or
against home rule.
We have attempted to be thorough in our research,but our efforts cannot be considered exhaustive.
Before the Council takes action in any manner relating to home rule,it is recommended that additional
research and consultation be undertaken.Individuals who have been helpful to our efforts and could
serve as resources to the council are listed in Appendix A.
We hope that this information will be helpful as you,and our community,consider the home-rule
option for Galena.
Sincerely,~~~~~
Beth Baranski Tom Horman
Doris Glick
~l~
~~~
~~j~~~;;
~~
Kathie Farlow
v<1J~}j~
TABLE OF CONTENTS
Introduction 1
Home Rule Powers and .Limitations 2
The Use of Home Rule Powers
General Powers 4
Taxing Powers 7
Sample Home Rule Communities 16
Appendices
Appendix A:Potential Consultants 23
Appendix B:List of States with Home Rule 24
Appendix C:State Constitution 29
Appendix D:List of Home Rule Communities 30
Appendix E:Downers Grove Limitations on Home Rule 34
Appendix F:Sales Tax Rates in Home Rule Units 36
Appendix G:Sales Tax Assumptions and Calculations 40
Appendix H:Galena Properties Paying Hotel Motel Tax 42
Appendix I:Transfer Taxes -Chicago Metropolitan Area 43
Attachments (Under separate cover -available for viewing at City Hall)
Attachment A:Oakbrook Terrace Home Rule Documents
Attachment B:CVB Development History
Attachment C:Lombard Food and Beverage Tax Materials
Attachment D:Springfield Levy Rate Cap Ordinance
Attachment E:Village of Carlock Letter Re:Home Rule
Attachment F:Municipal League Handbook on Home Rule
Attachment G:Miscellaneous Home Rule Articles
INTRODUCTION
The U.S.Constitution makes no mention of local government.Local governments were
created by the states.When most states were young,society was predominately rural,and cities were
not large or important.As cities became more important,and had more responsibilities,many states
saw that they needed to have additional powers to be able to more effectively handle their affairs.46
states currently have home rule options.The table in Appendix B (pp.24-28)contains a listing of the
states and the nature of their home rule options.
When a new Illinois Constitution was adopted in 1970,it provided for Illinois counties and
municipalities to have home-rule powers (see "Appendix C:Constitution of the State of Illinois,
Article VII -Local Government,Section 6.Powers of Home Rule Units"on p.29).Municipalities with
populations over 25,000 were automatically granted home-rule powers.Communities with
populations of 25,000 or less were given the ability to become home-rule by referendum.
Cook County is the only home-rule county in Illinois.There are currently 159 home-rule
communities in Illinois (see "Appendix D:Illinois Home Rule Communities and their Populations on
pp.30-34).Of the 12,419,293 people living in Illinois (2000 Census),7,209,278 or 58%currently live
in home-rule communities.Nearly half of these communities (76 of them)became home rule"
automatically because they had populations over 25,000.The remaining 83 communities adopted
home-rule by referendum.Over half of the 83 communities that adopted home-rule (42)had
populations under 6,000.Four communities which had been home rule,voted by referendum not to be
home-rule:Rockford (pop.150,115),Villa Park (pop.22,075),Lisle (pop.21,182),and Lombard
(pop.42,322).
A referendum to become home rule may be called for either by resolution of the governing
body or by petition of the electors.The petition must be signed by a number at least equal to 10%of
the number who voted in the last general election;and it must be filed with the clerk of the unit of
government in question.The governing body may schedule the referendum to be held at a general,
regular election.The referendum must be held no later than the first general or regular election
occurring at least 78 days after the filing of the petition or the adoption of the resolution.If the
proposition fails,it may not be presented again for two years.The statutory provisions governing
home rule referenda are found in Chapter 10,Act 5/28-4 of the Illinois Compiled Statutes.The same
provisions apply to a referendum to eliminate home rule,except that issue may not be voted on more
than once in four years.
HOME RULE POWERS AND LIMITATIONS
The Home Rule powers granted by the Illinois Constitution are very broad.Under Home Rule
local governments can exercise any local powers not denied them by the State.Without Home Rule
they can exercise only those powers explicitly given to them by the State.Rather than the granting of
a specific set of powers,home rule gives local units of government the authority to act as they see fit
with some limitations set by the constitution,and by legislative action taken by the Illinois General
Assembly.In some cases,communities have placed self-imposed local limitations on their home-rule
powers.
Constitutional Limitations
The Illinois Constitution states that "a home rule unit may exercise any power and perform any
function pertaining to its government and affairs including,but not limited to,the power to regulate for
the protection of the public health,safety,morals and welfare;to license;to tax;and to incur debt".
These powers have been very broadly interpreted by the courts.However,in several cases,the Illinois
Supreme Court has struck down ordinances of home rule units on the grounds that they did not pertain
essentially to the "local government and affairs"of that unit.For example,Cook County's function of
collecting property taxes could not be altered using home rule powers,according to one Supreme Court
opinion,since it is a function serving all the taxing districts within the county area.
The Constitution specifically states that home rule units do not have the following powers:to
incur debt payable from ad valorem property tax receipts maturing more than 40 years from the time it
is incurred;to define and provide for the punishment of a felony;to have an income or occupation tax;
or to license for revenue.
Legislative Limitations
Since home rule was authorized by the constitution,the State Assembly has passed some
legislation limiting home rule powers.Examples include the limitation of utility taxes to 5%(the same
limit that non-home rule communities have),and the requirement for home rule units to hold a
referendum to impose a real estate transfer tax.
In at least one case,the legislature has added support for home rule.Home rule communities
were included in H.B.1208 which gave municipalities immunity from anti-trust prosecution:it
protected home rule units from having to rebate tax revenues received from home rule taxes that are
later ruled unconstitutional by the court;and it permitted communities that had abandoned home rule
powers to continue to enforce liquor regulations previously enacted with home rule powers.
Local Limitations
Downers Grove,Illinois became a home rule unit automatically in 1970,by virtue of its
population (over 25,000).In 1995,to keep its home rule authority from being voted out,it adopted a
policy resolution that made the Village Council directly responsible for making the public aware of
any action being considered that any non-home rule unit would NOT have been allowed.The policy
stated that the Village had to publish a summary of the ordinance,along with the actual ordinance.
The document had to be distributed to public places (library,city office,grocery stores),and the issue
could not be voted on for at least 2 Village Council meetings after publication distribution.They also
had to hold public hearings on the merits of the ordinance presided over by the Mayor,or his/her
designee.Finally,the policy states that if petitions opposing the ordinance are submitted,having
signatures totaling at least 10%of the total votes that were cast for the mayor in the preceding election,
an advisory referendum must be held.If the referendum failed,then the policy stated that the Village
7,
Trustees must also vote down the ordinance.The Downers Grove policy is included in Appendix E
(pp.35-36).
Oakbrook Terrace,Illinois,which obtained home rule status by referendum in 2002 (their 3rd
try),imposed a tax cap ordinance on itself.The City Council adopted a home-rule property tax cap
patterned after the Illinois Property Tax Extension Limitation Law (PrELL)that is currently in effect
for the non-home rule units within their county.In essence,home rule authority allowed it the ability
to operate outside of PrELL,but Oakbrook Terrace then ungranted itself that authority.A complete
set of information including promotional materials and ordinances related to Oakbrook Terrace's
adoption and use of home rule is included in Attachment A.
1
THE USE OF HOME RULE POWERS
The ways that home-rule powers have been used is as varied as the communities that have used
it.As time has gone on,communities have continued to invent new approaches to handling the
business of government that would not have been possible without home-rule.It should be expected
that new uses of home-rule power will continue to evolve,therefore it is impossible to compile a
complete listing of"home rule powers".This section describes commonly-used home-rule powers
and,when possible,estimates the impact these powers might have if used in Galena.The various
powers have been divided into two broad categories:General Powers and Taxing Powers.
GENERAL POWERS
Borrowing
Surveys of home-rule communities conducted in 1983 and 1986 showed that borrowing
flexibility was the most commonly used home rule power.Home rule units may incur more debt than
allowed by state law or for purposes other than those allowed by law,without referenda which may be
required by law,and at higher interest rates than those allowed by law.For example,general
obligation bonds are being issued by some home rule units without the referendum approval that is
required of non-home rule units.Also,revenue bonds have been used to finance commercial and
hospital projects which are not specified in the statutes,and at interest rates higher than those allowed
by law.Several home rule units have issued revenue bonds to provide capital for low-interest
residential mortgage loans.Home rule units have also made use of ordinary bank loans,an alternative
that may not be available to non-home rule units.
flexible Levy Rates
Home rule units are not limited by statutory levy rate limits.They can raise and lower rates to
tailor their levy rate categories to fit the community's needs.Some home rule communities are levying
property taxes at rates higher than those allowed by state law.In some cases this may be misleading.
Home rule units have the power to consolidate a number of separate levies into one,or into several
larger levies that exceed statutory limits.This can be an administrative convenience.The total
municipal tax rate mayor may not be larger,in such a case,than if they had continued to use a number
of separate levies under rate limits.In short,the fact that a particular levy exceeds a rate limit does not
by itself indicate that the home rule unit's property taxes are higher than if it were not a home rule unit.
Economic Development
Notes taken from various articles documenting the use of home rule powers suggest that economic
development objectives have been obtained primarily through home rule flexibility for bond issues
(see "Borrowing"above).Specific examples from articles (Attachment G)about home rule follow:
.Park Forest South (issued industrial revenue bonds to develop a shopping
center)
.flora and Bryant (industrial revenue bonds)
.Standard (greater housing &community development powers)
.Sauget (to expedite the marketing of industrial revenue bonds)
.Normal (1983-1986,to develop new agreements with other units of government;
to purchase and sell real property;to levy a hotel-motel tax;to use general
obligation and industrial bonds;to assess development fees in order to finance
storm water storage facilities;to revise land use,zoning and liquor regulations;
4
and to license a telecommunications line running through the community -most
of these were for successful effort to attract the Diamond-Star automotive plant)
.Highland Park (to develop lo,w and moderate income housing)
.Channahon (offered a home rule sales tax rebate)
Government Structure
A home rule unit has the power -subject to approval by referendum -to adopt,alter or repeal a
form of government provided by law,A home rule municipality also has the power to provide for its
officers,their manner of selection and terms of office only as approved by referendum or as otherwise
authorized by law.Examples taken from various articles on home rule follow:
.Arlington Heights (to increase size of city council)
.Aurora (to establish a strong mayor form of government,and the city's voters
approved a referendum which made all municipal elections nonpartisan)
.Burbank (modified its local election procedures to require that aldermen must be
elected at large but must reside in the ward they represent and no more than one
alderman may be elected from anyone of the city's wards)
.Bryant (so powers would be available if ever needed)
.Carbondale (transferred the power to appoint police and fire officers from its
Board of Police and Fire Commissioners to its city manager)
.Champaign (to increase size of city council)
.Park Forest (abolished Board of Fire and Police Commissioners and replaced it
with a personnel director and personnel board)
.Peoria (to increase size of city council)
.Rosemont (gave its Board of Police and Fire Commissioners the added power to
demote police officers one grade in rank as a disciplinary measure)
.Springfield (set police &fire officers retirement at 60,below statutory age of
63)
.Stone Park (changed mayor's position from half-time to full-time and changed
salary)
.Wheaton (to assume operation of an abandoned drainage district)
"
Avoidance of State Mandates
It appears that unless home rule communities are specifically included in state mandates,they
need not heed them.In Saline County,Muddy adopted home rule when it feared the General
Assembly would adopt rules requiring two police officers in each squad car,a luxury clearly beyond
the budget of a community of 88 persons.
Park Forest negated the application of the state curfew law.
Licensing and Regulation
Various articles on home rule yield the following examples of community use of powers
relating to licensing and regulation:
.Calumet Park (to raise the drinking age to 21)
.Deerfield (to curb juvenile vandalism)
.DeKalb (new approaches to regulation of landlord-tenant relations)
.DesPlaines (noise control ordinance)
.Downers Grove (regulation of private wells)
.McCook and Bedford Park (to control special industrial pollution problems)
.Niles (to license to install &maintain burglar &fire alarm systems)
.Park City (to regulate mobile home park operators)
.Rockford (required permits to operate self-service gas stations)
.Rosemont (licensing ®ulation of cats)
.Watseka (to regulate itinerant solicitors)
.Woodridge (liquor regulation)
n
TAXING POWERS
In general,home rule allows communities a broader range of taxing options than non-home
rule communities.With the exception of the real estate transfer tax,home rule taxes can be imposed
by municipalities by ordinance rather than by referendum,and with the exception of utility taxes,the
state does not appear to set limits on the tax rates.Listed below are examples of taxes that have been
imposed by various Home Rule municipalities that have withstood judicial scrutiny.The list is not
meant to be exhaustive.
-Amusement tax
-Parking tax
-Hotel/Motel tax
-Mobile Home tax
-Wheel tax
-Liquor tax
-Gasoline tax
-New motor vehicle tax
-Sales tax
Some of these taxes are described more fully below.When possible,specific information
about how the various taxes would impact Galena are provided,and figures are broken down as far as
who would pay what portion of the tax (Galena residents or visitors to Galena).
Home Rule Retailers'Occupation Tax and Service Occupation Tax (Sales Tax)
Only those home rule municipalities or counties that have imposed the tax by local ordinance
or resolution receive home rule sales tax distributions.The Illinois Department of Revenue
administers the home rule sales tax.Home rule communities must file a certified copy of an ordinance
establishing,increasing or decreasing home rule sales tax on or before April 1st for the rate to take
effect July 1st,and on or before October 1sl for the rate to take effect January 1stof the next year.A
home rule unit imposing a Home Rule Retailer's Occupation tax must also impose a Home Rule
Service Occupation Tax at the same rate.Home Rule Retailers'Occupation Tax applies only to sales
of general merchandise,not to items that require title or registration,or to the sales of qualifying food,
drugs,or medical appliances.
Home rule sales tax must be imposed in 0.25 percent increments.There is no maximum rate
limit.Distributions for home rule taxes are made montWy on the same cycle as distributions for other
sales taxes.Interest income earned by the state on home rule sales taxes are included in the sales tax
check issued,along with a detailed breakdown of the interest and tax.
Home rule communities imposing a home rule sales tax may enter into a reciprocal agreement
for exchange of information with the state.This exchange allows designated individuals within the
home rule unit to receive specific financial information (e.g.sales tax figures collected by each
business).This information must be kept confidential.
Of the 159 home-rule communities,112 have imposed a home rule sales tax,with the home-
rule tax rates ranging from 0.25%to 1.50%.The combined rate (including the state and county taxes)
in these communities ranges from 6.75%to 9.25%.A complete current listing of "Sales Tax Rates in
Home Rule Units of Local Government"can be found in Appendix F on pp.37-40.
Sales tax amounts are based on taxable sales of merchandise collected from registered retailers
and servicepersons.Broad categories of sales documented by the Illinois Department of Revenue
include the following:
1.General Merchandise
2.Food
3.Drinking and Eating Places
4.Apparel
5.Furniture,Household,and Radio
7
TOTAL RATE GALENA RATE 2003 (PROJECTED)REVENUE
INCREASE
6.75%1.00%$483,130 $0
7.00%1.25%$640,163 $157,033
7.25%1.50%$797,195 $314,065
7.50%1.75%$954,228 $471,098
7.75%2.00%$1,111,260 $628,130
8.00%2.25%$1,268,293 $785,163
8.25%2.50%$1,425,325 $942,195
8.50%2.75%$1,582,358 $1,099,228
8.75%3.00%$1,739,390 $1,256,260
9.00%3.25%$1,896,423 $1,413,293
9.25%3.50%$2,053,455 $1,570,325
TOTAL RATE GALENA RATE TOTAL TOTAL BILL ADDED
(inc.the 5.75%)(above the 5.75%)TAX REVENUE
6.75%1.00%$3.24 $51.19 $0.00
7.00%1.25%$3.36 $51.31 $0.12
7.25%1.50%$3.48 $51.43 $0.24
7.50%1.75%$3.60 $51.55 $0.36
7.75%2.00%$3.72 $51.67 $0.48
8.00%2.25%$3.84 $51.79 $0.60
8.25%2.50%$3.96 $51.91 $0.72
8.50%2.75%$4.08 $52.03 $0.84
8.75%3.00%$4.20 $52.16 $0.97
9.00%3.25%$4.32 $52.27 $1.08
9.25%3.50%$4.44 $52.39 $1.20
6.Lumber,Building,and Hardware
7.Automotive and Filling Stations
8.Drugs and Miscellaneous Retail
9.Agriculture and All Others
10.Manufacturers
Galena's current sales tax rate is 6.75%.This rate consists of 5%that goes to the state,0.25%
that goes to the county,0.5%that goes to the city to help pay for the construction and maintenance of
the new sewage treatment plant,and 1%that goes to the city for general use.A 1%tax is also
collected by the City on food,drugs and medical appliances.Increases in the municipal sales tax rate
under home rule would not increase the sales tax rate applied to food,drugs and medical appliances.
In 2003,Galena collected a total of $753,450 in sales tax.Deducting the portion collected on food,
drugs and medical appliances ($125,320),and excluding the $145,000.00 portion dedicated annually to
the TIF District through 2008,Galena collected $483,130 in 2003.
The following table portrays what the 2003 sales tax collected by Galena for 2003 at the current
1%rate and what it would have been with increased home-rule sales tax:
The tables below provide examples of local purchases and the costs at the current sales tax rate
compared to increased home-rule sales tax rates:
A $47.95 handbag from Max Mitchell Fashion Accessories:
R
TOTAL RATE GALENA RATE TOTAL TAX TOTAL BILL ADDED
(inc.the 5.75%)(above the 5.75%)REVENUE
6.75%1.00%$1.22 $19.22 $0.00
7.00%1.25%$1.26 $19.26 $0.04
7.25%1.50%$1.31 $19.31 $0.09
7.50%1.75%$1.35 $19.35 $0.13
7.75%2.00%$1.40 $19.40 $0.18
8.00%2.25%$1.44 $19.44 $0.22
8.25%2.50%$1.49 $19.49 $0.27
8.50%2.75%$1.53 $19.53 $0.31
8.75%3.00%$1.58 $19.58 $0.36
9.00%3.25%$1.62 $19.62 $0.40
9.25%3.50%$1.67 $19.67 $0.45
an c cu a Ions are s own In ,ppen IX on p.
GALENA RATE Sales Tax Revenue Estimated Portion of Estimated Portion of
(above the 5.75%)Collected *Sales Tax Paid by Sales Tax Paid by
Galena Residents Visitors to Galena
(56%)(44%)
1.00%$483,130 $270,553 $212,577
1.25%$640,163 $358,491 $281,672
1.50%$797,195 $446,429 $350,766
1.75%$954,228 $534,368 $419,860
2.00%$1,111,260 $622,306 $488,954
2.25%$1,268,293 $710,244 $558,049
2.50%$1,425,325 $798,182 $627,143
2.75%$1,582,358 $886,120 $696,238
3.00%$1,739,390 $974,058 $765,332
3.25%$1,896,423 $1,061,997 $834,426
3.50%$2,053,455 $1,149,935 $903,520
ws sa es x ra es Impose In vanous commuru les a may e 0
Municipality Total Sales Tax Rate
Galena 6.75%
Dubuque 7.00%
Platteville 5.50%
Wisconsin Dells 6.00%
Chicago (Cook Co.)8.75%
Chicago (DuPage Co.)7.50%
Dinner at a local restaurant,totaling $18.00,including buffalo wings appetizer,($5.25),cup of soup
($1.25),dinner salad ($2.50),chicken breast sandwich ($5.25),soda ($1.25)&root beer float ($2.50):
The table below is based on the Illinois Department of Revenues Report of Sales Tax Receipts
for the 2002 liability period (collected in 2003)for "total tax receipts,"and calculated assumptions
about the portion of tax paid by Galena residents versus that paid by visitors to Galena (assumptions
d at I f h'A d'G 41)
*These figures do not include the 1%collected on food,drugs and medical appliances,nor do they
include the $145,000 dedicated annually to the TIF district.
The table below sho I ta t .d''f th t b f interest:
<)
Fiscal Year Tax County Tax Estimated portion of
(Dec.I-Nov.Rate Collected tax collected from
30)Galena
1984 1%$45,869
1985 3%$140,095
1986 3%$207,908
1987 3%$229,192
1988 3%$291,902
1989 3%$330,096
1990 3%$340,900
1991 3%$427,061
1992 3%$400,262
1993 3%$508,040
1994 3%$553,532
1995 3%$542,352
1996 3%$589,216
1997 3%$612,361
1998 3%$709,697
1999 3%$648,729
2000 3%$769,782
2001 3%$712,158
2002 5%$1,333,094
2003 5%$1,122,874*34%=$381,777**
Hotel Operators'Occupation Tax
The State of Illinois imposes a tax on persons engaged in the business of renting,leasing or
letting rooms in a hotel at a rate of 6%of 94%(5.64%)of the gross rental receipts.State statute (55
ILCS 5/5-1030)provides that "The corporate authorities of any county may by ordinance impose a tax
upon all persons engaged in such county in the business of renting,leasing or letting rooms in a hotel
which is not located within a city,village,or incorporated town that imposes a tax under Section 8-3-
14 of the Illinois Municipal Code,as defined in the "Hotel Operators'Occupation Tax Act,"at a rate
not to exceed 5%of the gross rental receipts..."Jo Daviess County imposes the full 5%rate allowed
(so a person renting a $100 room pays 10.64%tax for a total of $110.64).The statute also states that
"the amounts collected by any county pursuant to this Section shall be expended to promote tourism;
conventions;expositions;theatrical,sports and cultural activities within that county or otherwise to
attract nonresident overnight visitors to the county.Jo Daviess County began collecting the tax in
1983.The Galena/Jo Daviess County Convention &Visitors Bureau (CVB)pays the County 10%of
the funds collected for accounting and administration.The remaining 90%is used by the CVB for
advertising,staffing,supplies,etc.
The table below shows the history of tax revenues collected in the county as a whole,and a
current estimate of the portion collected from hotels within the Galena corporate limits (exact figures
are not available,and the number of rooms in Galena -and therefore the percentage collected in
Galena -has changed over the years,making accurate estimates for previous years difficult).It can be
assumed that 100%of the hotel motel tax is paid by visitors.
*The County switched to an accrual accounting system this year,therefore there is an
extm month in this year's accounting,and all receipts for the year are not yet in.
This figure represents receipts as of January 12,2004.
**This figure represents the receipts collected from 39 properties in Galena (see list of
properties in Appendix H on p.43)as of January 12thand the percentage this amount represents
of total receipts collected at that time.
10
The statute also states that "Any county may agree with any unit of local government...to
impose and collect for a period not to exceed 40 years,any portion or all of the tax authorized pursuant
to this Section and to transmit such tax so collected to such unit of local government...The amount so
paid shall be expended by any such unit of local government or authority for the purposes for which
such tax is authorized.Any such agreement must be authorized by resolution or ordinance..."A
history of the CVB's development and early history is provided in Attachment B.It appears that there
is some history of the CVB allotting funds to Galena.
According to statute (65 ILCS 5/8-3-14),municipalities can "impose a tax upon all persons
engaged in such municipality in the business of renting,leasing or letting rooms in a hotel,as defined
in "The Hotel Operators'Occupation Tax Act,"at a rate not to exceed 5%of the gross rental
receipts...The amounts collected by any municipality pursuant to this Section shall be expended by the
municipality solely to promote tourism and conventions within that municipality or otherwise to attract
nonresident overnight visitors to the municipality."If Galena has a hotel motel tax (at any rate),the
county cannot collect hotel motel tax from businesses within the corporate limits.
Galena appears to have four options relating to the local collection of hotel motel tax:
1.The current situation could be maintained.
2.Without becoming home rule,Galena could impose a hotel motel tax up to 5%and
collect the revenue generated by lodging businesses within the corporate limits.This
money would have to be used to promote overnight tourism.
3.If Galena became home rule,it could pass an ordinance to collect hotel motel tax with
no limit to the tax rate,and the money collected could be used for any public purpose.
4.The County and Galena could enter into an agreement whereby some portion or all of
the hotel motel tax collected in Galena would be transmitted to Galena.It is unclear as
to whether this money would have to be used exclusively to promote overnight visitor
tourism whether or not Galena is home rule,because of the County's requirement;or if,
Galena,with home rule,could use the money for any public purpose.
Because the state does not collect the county and municipal portions of the hotel motel tax,they
do no not keep official records of the local hotel motel tax collected in the state.The following table
provides a sampling of Illinois home rule communities that impose a hotel motel tax:
Munici alit
Alton
C stal Lake
Free ort
Mt.Vernon
Nauvoo
Normal
Rosemont
S rin field
Tax Rate
$1.00
Sources:John Mazor,Executive Director,Galena/Jo Daviess County Convention &Visitors Bureau
(815)777-3557
Jan Kimerling,State of Illinois Bureau of Tourism,(217)785-6399
11
Tax Amount Paid Per $1,000 Property Galena Revenue
$0.50 $6,000
$1.00 $12,000
$1.50 $18,000
$2.00 $24,000
Real Estate Transfer Tax
According to state statutes (35 ILCS 200/31-1 to 31-70),the state,counties and home rule
communities may impose a real estate transfer tax.The tax is imposed on the privilege of transferring
a title to real estate or a beneficial interest in a land trust in Illinois.If the property transferred remains
subject to an existing mortgage,only the owner's equity (not the amount of the mortgage outstanding)
is included in the base for computing the tax.The recorder of deeds or registrar of titles in each county
collects the tax through the sale of revenue stamps.The stamps are purchased from the Department of
Revenue.The same stamp may also provide evidence of the payment of a county real estate transfer
tax.The state rate is 50 cents for each $500 of value.Counties may impose a tax of 25 cents per $500
of value on real estate transactions.Home rule municipalities may also impose an additional real
estate transfer tax.
A title insurance company's listing of 76 Chicago metropolitan area communities with real
estate transfer taxes shows rates imposed ranging from $0.50 to $10.00 per $1,000 of property
transferred (See listing in Appendix I,pp.44-53).Some communities charge flat per transaction fees
ranging from $25 to $50.A majority of the communities (47)charge the tax to the seller,while 15
charge the buyer,9 charge either party but the seller is customary,and 3 split the tax evenly between
the buyer and the seller.A state law was passed that required local voter approval in a referendum
before any new real estate transfer tax could be imposed by a home rule community.
Jo Daviess County Assessor Nancy Miller was able to determine the value of property transfers
within Galena's corporate limits.The estimated total for 2003,which was an aggressive year for
property transfers,is about $12 million.The State ($0.50)and county ($1.00)currently impose a
transfer tax on each $1,000 of real estate transferred.The table below indicates the revenues that
Galena would collect on $12 million of transfers if it used home-rule powers to impose a real estate
transfer tax at various rates:
Food &Beverage Tax
Home rule units can impose a tax (above and beyond the sales tax)specifically on food and
beverages sold in restaurants.If the restaurant can separate the carry-out sales from the sales to
individuals sitting down to eat,then they do not have to charge food &beverage tax on the carry-out
sales.
The Village of Lombard had home rule,but voted it out.They have recently imposed a tax on
eating establishments based upon state statute authorizing municipalities to "license,tax,and regulate
all places for eating or amusement"(65 ILCS 5/11-42-5).This Lombard tax has not been questioned,
and suggests that communities can impose a food &beverage tax whether they are home rule or not
(Materials on Lombard's tax can be found in Attachment C
There is no statutory limit on the food &beverage tax rates that Galena could impose,whether it is
home rule or not.
1?
an c cu atIons are s own In .ppen IX on p.
Food &Beverage Tax Tax Total Collected by Estimated Portion of Estimated Portion of
the City Tax Paid by Galena Tax Paid by Visitors to
Residents (31 %)Galena (69%)
0.25%$34,248 $10,617 $23 ,631
0.50%$68,496 $21,234 $47,262
0.75%$102,744 $31,851 $70,893
1.00%$136,992 $42,468 $94,524
1.25%$171,240 $53,084 $118,156
1.50%$205,488 $63,701 $141,787
1.75%$239,737 $74,318 $165,419
2.00%$273,985 $84,935 $189,050
The table below is based on the Illinois Department of Revenues Report of Sales Tax Receipts for the
2002 liability period (collected in 2003)for "Drinking and Eating Places,"and calculated assumptions
about the portion of tax paid by Galena residents versus that paid by visitors to Galena (assumptions
d al I .h.A d.G 42)
The following are some of the home rule communities that have a food and beverage tax:Champaign,
Urbana,and South Holland.
Property Tax
The property tax is a local tax,imposed by local government taxing districts which include
counties,townships,municipalities,school districts,special districts,etc.Property tax is administered
by local officials.In Illinois,the property tax is imposed on the value of real property (typically land,
buildings,and permanent fixtures)owned.Illinois does not have a state property tax.
The property tax cycle extends over a two year period.During the first year,the property is
assessed and the assessment reflects the property value as of January 1 of that year.During the second
year,the actual tax bills for the prior assessment year are calculated and payments collected from
property owners (e.g.,the tax for the 2002 assessment is paid in 2003)the steps in the property tax
cycle are as follows:
.Assessment -Local assessing officials establish a value (assessment)for each parcel of
property.
.Review -Property owners and local taxing districts have an opportunity to appeal
assessments.
.Equalization -Chief County Assessment Officers and Boards of Review equalize
assessments within the county and then the state equalization factor (multiplier)
determined by the Department of Revenue is applied to assure that the median level of
assessments in all counties is 33 1/3 percent.
.Levy -Taxing districts determine the amount in property taxes needed.
.Extension -County clerk apportions the levy among the properties in a taxing district
according to their assessed values.
.pollection and distribution equalized -Taxpayers pay their bills and payments are
~located to the local government taxing districts.
Jo Daviess County passed PTELL,or "tax caps"in November,1997.PTELL limits increases
in property tax extensions of taxing districts to the rate of inflation or 5%,whichever is less.Taxing
districts are allowed additional increases for new construction,annexations to the district,voter-
approyed increases in the limit itself,voter-approved increases in tax rates and voter-approved new
rates,and the Tax Increment Financing (TIF)increment when the TIF district expires.
11
as e 0 evy ra e mc u mg a xmg 0 les pal )y ena prope ry owners:
FY Property Tax City's Levy Total Levy Rate in Total Levy Rate in East
(May I-April 30)Extension Rate West Galena Township Galena Township
tax was collected Portion Areas of Galena Areas of Galena
1988 $451,027 2.2886 7.8505 8.0612
1989 $509,780 2.5129 8.2108 8.2896
1990 $585,940 2.7308 8.0708 8.0194
1991 $616,746 2.4566 7.8348 7.8411
1992 $618,027 2.4232 7.9343 7.9204
1993 $682,207 2.4505 8.8949 8.9064
1994 $655,488 2.2646 8.6369 8.6978
1995 $719,361 2.3705 8.7099 8.7773
1996 $719,626 2.1729 8.0936 8.2015
1997 $782,904 2.0289 7.7237 7.7714
1998 $80 1,666 1.8776 7.6970 7.6320
1999 $811,012 1.7384 7.4365 7.4061
2000 $822,879 1.7636 7.5118 7.4810
2001 $822,439 1.6366 7.4274 7.4170
2002 $843,539 1.5478 7.4145 7.3844
2003 $848,002 1.52864 7.44317 7.4156
2004 (estimated)$882,767 1.55450
vy rates 0 ot er commumtles m 0 aVleSS ounty,an ran om orne ru e commumtles:
Community Municipal Levy Rate for funds collected in 2003
Apple River 0.88406
East Dubuque 1.39303
Elizabeth 0.34822
Galena 1.52864
Hanover 1.49106
Menominee 0.00000
Nora 0.52519
Scales Mound 0.54584
Stockton 0.83174
Warren 0.81381
Downers Grove (home rule)0.58540
Freeport (home rule)0.00920
Normal (home rule)0.72820
Park City (home rule)0.11600
Robbins (home rule)2.68000
Rosemont (home rule)1.70000 (used for G.O.bonds only)
Sprin~field (home ruUe)1.00000 (capped by ordinance see Attachment
Home rule units are not subject to the Property Tax Extension Limitation Law (PrELL),even
if their county voted for it.Taxes may be levied at rates that exceed those set forth by statutes.In
cases where statute requires a referendum to establish a new tax,home rule municipalities may forego
the referendum.Property taxes can be said to be paid entirely by residents (though a significant
percentage may be paid by non-resident commercial property owners and second home owners).
The table below shows the history of the City of Galena's tax extensions and levy rates,as well
th t tall tel d'11ta'b d').d b Gal rt
Le f h .J D .C d d h I
14
Gasoline Tax
The Federal Tax of 18.4 cents per gallon is collected in all states in addition to any state or
local taxes on gasoline sales.The State of Illinois charges a 19 cents per gallon tax on gasoline (21.5
cents per gallon on diesel fuel)in addition to the 6.25%sales tax which is converted annually to a price
per gallon rate on the basis of the average price per gallon statewide.Beginning January 1st,2004,this
rate is 7.9 cents per gallon for gasoline.The Illinois Department of Revenue collects this gasoline tax.
A portion of the 19 cents is distributed by the Illinois Department of Transportation back to
communities using a formula based on population and number of miles of road.
Gasoline tax must be charged at a per gallon rate rather than as a percentage of the sale amount.
Freeport has a 2 cents/gallon gasoline tax.Evanston has a gasoline tax.
Amusement Tax
State statute authorizes municipalities to "license,tax,and regulate all places for eating or
amusement"(65ILCS 5/11-42-5),therefore the amusement tax is probably not limited to home rule
communities.Villa Park and Cicero have an amusement tax.Stickney has an admission tax on
Hawthorne Race Track.
Use Tax
Horne rule communities can place a tax on the purchase of new or used cars,boats or other vehicles.
State statute (65 ILCS 5/8-11-6)reads that "In home rule municipalities with less than 2,000,000
inhabitants,the tax shall be collected by the municipality imposing the tax from persons whose Illinois
address for titling or registration purposes is given as being in such municipality."Springfield has a
1%use tax.Dealers send the tax collected to the City.Residents who make taxable purchases outside
of Springfield are sent individual tax bills by the City.
Cigarette Tax
According to State Statute (65 ILCS 5/8-11-6a),the cigarette tax has been preempted and can no
longer be imposed by home rule communities.Those communities that already had cigarette taxes in
place are grandfathered in (e.g.Rosemont sells stickers (5 cents each)to retailers to affix to each
cigarette package).
1';;
SAMPLE HOME RULE COMMUNITIES
Committee members contacted home-rule communities to learn more about how home rule is
being used.The committee member who contacted the community is listed so that any follow-up
questions the council members may have can be directed to the appropriate member.
Village of Barrington Hills (Kathie Farlow)
Robert Kosin,Dir.of Admin.Barrington Hills
1.Barrington Hills has a population of 3930 residents
and became a home rule municipality by referendum with
a vote of about 2 to 1.Barrington Hills lies within the
boundaries of 4 counties so they decided to apply for
home rule to standardize the regulations for septic systems
2.Naturally Barrington Hills is not a tourist city as is Galena
and they don't face the same issues we do,but according
to Mr.Rosin it has never been a problem since they
became home rule.He feels the fear of the people is
not so much home rule but how the authority now given
to city officials will be used.
3.Mr.Rosin felt one of the benefits to home rule was
intergovernmental cooperation.This came up
with several of the cities I spoke to.He also said
that in certain instances the state of Illinois can pre-empty
certain home rule rulings
Village of Carlock (Joel Holland)
Notes from phone call with Joanne Kyrouac,Trustee of the Village of Carlock,IL.
Carlock is a town of 456 people located between Bloomington and Peoria.They passed Home Rule in
August of 2003.Their goal was to generate additional tax revenue without putting the burden entirely
on the local citizens.The process they used was:
1.They sent out a survey to all of the residents that indicated they would have a budget
shortfall and would probably need to raise taxes.They asked the citizens which taxes
out of sales tax,user fees or property taxes they would prefer to have increased.The
response was overwhelming support for an increase in sales tax.
2.They held a town meeting and discussed the pros and cons of home rule.
The town has three primary businesses that generate the majority of the sales tax:a restaurant,auto
dealer and gas station.Immediately after passing home rule,they raised the sales tax by 0.50%.They
anticipate this will generate 17-18K in additional tax revenue.Please see the letter from Village
Trustee Joanne Kyrouac in Attachment E.
lh
Villa~e of Channahon (Joe Nack)
I spoke with Lisa Annour,the City Administrator of Channahon,she indicated that the reason
for Home Rule passing in their community was the possibility of a hydro electric plant being owned by
the city that would produce electricity that would be a revenue generating agent.Based on that sole
issue,Home Rule passed.The plant never came into existence.The municipality has imposed various
taxes over the years such as a sale tax,1%;gas tax,1 cent;a hotel/motel tax.Population of the
community is approximately 8,000.They have found Home Rule to be very beneficial with no
detriments.They found it very beneficial in economic development and that they have been able to
have sale tax rebates on a limited basis.The community is essentially a bedroom community.
Industry in the area is a natural gas plant.A TIF district was created to support the natural gas plant.
City of Crystal Lake (Kathie Farlow)
Melanie -Crystal Lake
1.Crystal Lake became home rule by population
2.They instituted a 2-1/2%hotel-motel tax after
becoming home rule
City of Freeport (Joel Holland)
Notes from phone call with Duane Price of the finance department of Freeport,IL:
Duane indicated that Home Rule has provided Freeport with other taxing opportunities without going
to referendum.
Examples of taxes they have implemented:
Fast Food and Beverage Sales Tax of 2%(raises 750K annually)
.02 /gallon gasoline tax
3%Hotel/Motel tax
Borrow from banks
He believes it has allowed the city to broaden its tax base and put less emphasis on real estate taxes.
He also said that there needs to be a "watchdog type"organization to keep elected officials in check to
make sure they aren't abusing home rule powers.Freeport is a home rule community because it has a
population of over 25,000.They are concerned about losing that status as their population has been
decreasing.Their population at the last census was 26,500.
17
Vil1a~e of Hodikins (Tom Honnan)
Telephone Interview With The Municipality Of Hodgkins
Hodgkins:
Population:2,134
Became Home Rule in 1996
Points of interest:
*Interview was with Sheri,deputy clerk in the City Hall and also a tax payer.
708-579-6700
*Initial reason for Home Rule was:
*Vacant truck terminals on edge of town -eye sore for the community.
*Community wanted the terminals demolished and the land used for retail.
*Home Rule passed and a retail shopping mall was built on the truck
terminal land.
*Taxes collected from the shopping mall is most positive.
*A movie theater was built adjacent to the mall.Home Rule placed a 25
cent tax for each ticket sold.
*End result Additional taxes being collected and a visual eye sore was
replaced by a good looking establishment.
*Home Rule passed in the election by overwhelming majority of the votes:
*Educating the public through town meetings
*Door to door campaigns
*Promises by the city government not to raise taxes.
*Because of the additional taxes which are being collected by Home Rule,the city has dropped
a vehicle license and hopefully in the near future;fee water usage.
*Sheri believes the city council is much better than ever before due to Home Rule.Each
aldennan has become more responsible and accountable for his/her actions taken with Home
Rule so more thought and research is done by each.
*Sheri wished all the committee members"good luck"and invited us to visit
sometime.
City of Mount Vemon (Tom Honnan)
Population:16,269
Home Ruled In 1986
Points oflnterest:
*Spoke with two people in two conversations.618-242-5000
Mary Ellen,Economic Development
Roy Payne,City Manager
*Initial Reason For Home Rule:
*City needed revenue badly!Unemployment was high,fireman were laid
off,fanning was at it's lowest,and the city was in bad shape.
*Imposed ~t %increase to jump start the revenue.
*New revenue because of Home Rule:
*With new revenue coming in they built or improved an Industrial Park.
*Because of the change in the Industrial Park,Walgreens built a
Distribution Center creating 900 new jobs.
*Kept and continue to keep away from increase in property tax.
lR
*City is on major intersection of travelers and is a good break for travelers.So:
*15%of revenue now comes from the outside.
*Every major fast food restaurant has built along the new interstate which
the city is now gaining revenue from (they credit the Industrial Park
development for a portion of this growth).
*AND new hotels have sprung up creating over night stays.Home Rule
imposed a $1.00 a night per room MUNICIPAL SERVICE FEE or in
other words -a tax.
*Home Rule passed a 2%gas tax two years ago.
*Passing Home Rule On The Ballot
*Key selling point was the city officials.They educated,informed,and
communicated the needs of the city to the community.A group effort
by all in the city government.
*The city government educated the public in the same election to elect
city officials who could and would carry out the tasks at a critical time in
their city history.
*The first vote of Home Rule won a landslide victory.
*The city is now on good financial standing and is doing great!
City of Nauvoo (Joe Nack)
I spoke with Bob Soland,Alderman.He indicated that they formed a committee of 3 citizens
to sell the Home Rule to the community.These 3 citizens had public meetings,did all of the research,
placed the issue on a ballot,and successfully sold Home Rule to the community.The main basis was
to generate income for their police department and roads due to the increased costs based on tourism.
Made a promise to the community that if Home Rule was granted,that other than the 2%increase in
hotel/motel tax,which was being done,again,to raise money for the police department and the roads
predominantly used for tourism,no other taxes would be imposed without referendum.This is a self-
imposed limitation by the village board.The village is very conscious of keeping the community
informed of how monies that are generated by the Home Rule taxes are being spent.Home Rule
passed approximately 1-112 years ago.Population of the community is approximately 1,000.
Town of Normal (Beth Baranski)
The town of Normal,population 45,386 (per 2000 census),is,along with the city of
Bloomington (population 64,808 per 2000 census),a college campus town (Illinois State University).
The city became home rule automatically because of its population.The city's exercise of home-rule
powers includes the following:
1.A 1.25%Retailers Occupation Tax (sales tax)on top of the 1%collected locally by all
municipalities (therefore the combined rate is 5%state +.25%county +1%city +1.25%
home-rule =7.50%).
2.A 0.5%Use Tax placed on Bloomington-Normal residents purchasing new or used cars,
boats or other vehicles.When purchases are made within the cities,the dealers collect
the tax and submit to Normal on a monthly basis.If the purchase is made outside of
Bloomington-Normal,the City reviews the list provided by the state,and sends a bill
directly to the resident.Normal collects the tax for both itself and Bloomington,and
gives Bloomington their portion.
19
3.A 6%Hotel Occupancy Tax.This is added to the 6%Hotel Occupancy tax collected by
the state for a total 12%hotel-motel tax.
4.A 2%Food &Beverage Tax.Bloomington collects this tax for itself and Normal,and
gives Normal their portion.This tax is added to the 7.5%sales tax for a total 9.5%tax
on food and beverages sold in restaurants.
5.A 4%Liquor Tax on the sale of packaged liquor.This tax is added to the 7.5%sales tax
for a total 11.5%tax on the sale of packaged liquor.
6.Has an intergovernmental agreement with the Illinois Department of Revenue allowing
them to obtain sales tax revenue figures broken down by individual businesses.
7.Has issued bonds without needing to go to referendum.Recently (December,2003)
issued general obligation bonds to redevelop downtown area.
Source:Patty Martinez,Assistant Finance Director,Finance Department,309/454-2444
City of Oakbrook Terrace (Marc McCoy)
Oakbrook Terrace has a population of 2,500.Home referendum failed twice before passing in
2002.Oakbrook Terrace has seven hotels.City Manager Martin Bourke explained that a principal
advantage of home rule for Oakbrook Terrace was the ability to utilize hotel-motel tax funds for
general operating expenses and capital improvements.Currently,State laws restrict those revenues for
use only to generate additional hotel stays and promote tourism,conventions and other special events
within the City.Mr.Bourke was kind enough to share information regarding Referendum,including
questions and answers,copy of ordinance,copy of ordinance establishing a VOLUNTARY LIMIT ON
THE ANNUAL PERCENTAGE OF INCREASE IN THE TAX LEVY TO BE EXTENDED BY THE
CITY OF OAKBROOK TERRACE,copy of ordinance establishing LIMITATION ON PROPERTY
TAX EXTENSION,copy of the resolution initiating a public question,copy of the resolution to
endorse the adoption of home rule,and information listing the advantages of home rule.A copy of
these documents is included in Attachment A.
City of Park City (Doris Glick)
Village of Park City,Illinois
Population 6,637
Home Rulel973
Spoke with City Clerk Ruth Wilcox and Mayor Steve Pannell 847-377-2400.
The Village of Park City went Home Ru1e by referendum in 1973.This year 2003 the Village was able
to raise the Sales Tax rate from 6.5 to 7%without a referendum,which has made it possible for the
Village of Park City to have a very low tax levy of 0.116 for 2003.The Village has no Hotel/Motels so
was unable to make a comparison to Galena.
1.0
Village of Peoria Heights (Marc McCoy)
Population of 6,700 and adopted home rule in 1986 with a 4 to 1 margin after the loss of Pabst
Brewery in 1982.Mr.Larry Franz advised Peoria Heights has found the number one advantage to be
the flexibility to be a functioning government.They have no Hotels or Motels within the City limits.
Also stated the public does not have to fear that home rule will become a "free for all".
Village of Robbins (Doris Glick)
Population 6,637
Home Rule 1998
Spoke with City Clerk Palma James 708-623-5030.
Reason The Village of Robbins became Home Rule was to be able to sell energy to Con-Ed.At the
present time Con-Ed is closed but has plans to reopen.Village of Robbins has a Sales Tax rate of
7.75%without a referendum and they have a much higher levy of 2.680 for 2003.The Village has not
had to raise additional taxes just because they are Home Rule.
Village of Rosemont (Beth Baranski)
The Village of Rosemont,population 4,224 (per 2000 census)is located near O'Hare Airport.
The city passed a referendum to become home rule in 1972.The city's exercise of home-rule powers
includes the following:
1.A 1.25%Retailers Occupation Tax (sales tax)on top of the 1%collected locally by all
municipalities (therefore the combined rate is 5%state +.25%county +1.50%Cook
County home-rule+1%city +1.25%home-rule =9.00%).
2.A 7%Hotel Occupancy Tax.This is added to the 6%Hotel Occupancy tax collected by the
state and 1%collected by Cook County for a total 14%hotel-motel tax..
3.A 0.75%Use Tax placed on Rosemont residents purchasing new or used cars,boats or
other vehicles.When purchases are made in the village,the dealers collect the tax and
submit to the village on a monthly basis.If the purchase is made outside of the village,the
village reviews the list provided by the state,and sends a bill directly to the resident.
4.A 1%Food &Beverage Tax.This tax is added to the 9.0%sales tax for a total 10%tax on
food and beverages sold in restaurants.
5.A Cigarette Tax.Those selling cigarettes must affix a sticker to each pack.They purchase
stickers from the village for 5 cents each.
6.Has an intergovernmental agreement with the Illinois Department of Revenue allowing
them to obtain sales tax revenue figures broken down by individual businesses.
7.Has issued bonds without needing to go to referendum.Recently (December,2(03)issued
general obligation bonds to redevelop downtown area.
Source:John Hochstettler,Finance Director,847/825-4404
7,1
City of St.Charles (Kathie Farlow)
Susan -city hall -St.Charles
1.St.Charles became home rule in 1994 when there
population reached 25,000
2.Susan was not very specific but did say home rule
status allowed more flexibility in running the city
3.St.Charles instituted a 1/4%increase in the sales tax
when they became a home rule municipality.
4.She did not feel there has ever been a problem regarding
St.Charles home rule status
City of Springfield (Beth Baranski)
The City of Springfield,population 111,454 (per 2000 census)is the state capital and a tourist
destination.The city became home rule automatically because of its population.The city's exercise of
home-rule powers includes the following:
1.A 1%Retailers Occupation Tax (sales tax)on top of the 1%collected locally by all
municipalities (therefore the combined rate is 5%state +.25%county +1%city +1 %home-
rule =7.25%).
2.A 1%Use Tax placed on Springfield residents purchasing new or used cars,boats or other
vehicles.When purchases are made in the city,the dealers collect the tax and submit to the
city on a montWy basis.If the purchase is made outside of the City,the City reviews the
list provided by the state,and sends a bill directly to the resident.
3.A 4%Hotel Occupancy Tax.This is added to the 6%Hotel Occupancy tax collected by the
state for a total 10%hotel-motel tax.
Source:Dallas Whitford,Tax Manager,Office of Budget and Management,Municipal Center,
217/789-2000
?,?,
Appendix A
Potential Contacts
Dr.James M.Banovetz
Northern Illinois University
Home #:815/758-2759
Roger Huebner,Attorney
Illinois Municipal League
217/525-1220
rhuebner@irnl.org
Larry Frang,Attorney
Illinois Municipal League
217/525-1220
23
Municipal Government Home Rule
Stale
1
Type ofh01lle rule O/ie.s eligible Enabling allthority
Alabama
I
None/Dillon's Rule state
I I
Alaska Broad "liberal constmction"1st class cities State constitution
Arizona
I
Structural +limited fiscal 3500+population 1910 const.Provision
Arkansas Struct\1ral +functional 2500+population 1926 const.amendment
CaWomia
I
Broad structural +functional
1
All 1879 const.Provision :md state hI\\"
Colorado
I
Broad stmclural +functional All 1912 CODSt.amendment
Connecticut
I
Stmctural!Dillon's Rule
I
All 11969 const.provision +1981 law
Delmyare
I
Functional/legislative grant 1000+population 1953 law
Florida Stmctural +function<11
I
All 11968 const.Provision
Georgin Function<11 All 1954 const.amendment +1%2 &
1965 laws
Hawaii This .stale has no lIIunicipal
I
government.s.on~v C01/l1~"
gove rmlle /lIs
Idaho
I
Only home nile "police All
I
State constitution
pmvers"/Dillon's Rule state
lllinois Stmctural +functional!broad 25000+population 1970 COllSt.provision
"liberal construction"
Indianl1
I
Li.mitcdfunctional!devolution All 1980 law
of !X)wers
Iowa Structural +limited functional All 11968 coast.amendment +1971 law
K:msas St11.1c\11ral+functional +fiscal All
I
1960 const.amcndment
devolution of po,\"ers/"liberally
construed"
Kentuch.~.Struct\lral +functional!All 1980 law +1994 com;!.
legislative grant (almost amendment
devolution of powers)
Lo.~i""
I
Struo,urnJ+fun<"on.l+fi",oIl All 1974 const.provision
devoltltion of powers +bro<1d
"residual"powers
Maine Structural +functional/All 1974 const.provision
"liberally conslrued"
Mary land Stl11ctural +functional All 1954 const.amendment
Massachusetts Struct\lral +functional +All 1'966
00081 ".",dmon!+Home
limited fiscal/devolution of
powers
Rule Procedures Act
Michig!ln
1
Structunll +funclional +fiscal!
I
All 11908 &1963 const.provisions +
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I
"liberally conshlled"!19091aw
devolution of pon-cn>
MinnesOhl
I
Limited structural +functional All 11896 const.amendment +1896
hl\v
Mississippi
I
Lilllited structural +functional
I
All 1985 law
Missouri Struclurul +functional +fiscal 5000+population 1945 const.provision +1971
const.amendment
Montana Struct\lfal +functional!"not All 11972 ,0n,1 pmyi,;",
home rule.but self-
govcmment powers"
Nebraskn Charter writing nutlll1rity only I 5000+population 1912 const.nmendment
Dillon's Rule statd "illusory
home rule"
Nevada Nonel Dillon'sRule state
I I
New Nonc
I I
Hampshire
New Jerscy Limited stmctuml +functional All 11947 ,nosl pmvW'"+J950 Inw
+limited fiscal!"liberally
constmed"
New Mexico Structural +functionall"liberal 300+popu lation 1970 const.provision
com;truction"/"maximum local
self-government"
Ncw York Structural +functional +All 11938'-.pmy;,.,.
limited tiscall"bill of rights for
local govel1unent"
North Carolina Strucnu'all modified Dillon's
I
Rule state
North Dakotu Stnlctural +functional +fiscall 100+population 1889 const.provision +1993 law
"maximum local self-
government"
Ohio St.11lcnlral+functional +fiscall All 1912 const.provision
"exercise all powers of local
government"
Oklahoma Structural
I
State consti tJ.1tion
Oregon Structural
I
All
I
J 906 const.pflwision
Penosy Jvania Struclural
I
All 11968 const.provision +1972 law
Rhode Island
I
Structural
I
All 11952 const provision
South Curolina SU11cturni +functional +fisctlll All
I
1973 const.amendment
"liberally construed"
South Dakota Fordham approach with few All
I
1962 const.amendment
limitsl dc\'olution of powers
TelUlcssce
I
StJ.11ctural
I
All
I
1953 const.amendment
Texas
I
St111clural+functional
I
All
I
1912 const.amendment
I I I
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25
Utah Slnlctllfnl +functional +All 11932 const.amendment
limited fiscal
VemlOnt Legislative pennission to adopt All
I
State law
torm of g;o,'ernment
Virginia Functional/Dillon's Rule state All Stntc Inw
Washington Limited structural AU 1889 const.provision +
Amendment 40 +1967 Imy
Wt:st Virginin
I
Very limited structural/2000+populntion 1936 const.amt:ndmenl
Dillon's Ruk state
Wisconsin
I
Limited stmctllral +functional
I
All 11933 const.amendment
Wyoming
I
Structural +fUilclionul
I
All
I
1972 COILo;t.amcndment
Count)'Gonmment Home Rule
Sta'e Type of home rule COllnties eligjble Enabling authority
Altlbuma "Limited"3 most pOpU1OllScounties Special law
Alaska Broad/"liberal construction"All boroughs Const.provision
Arizona Stnlctural +limited tiscal 500.000+population 1992 const.amendment
Arknnsas Structural +functional AU 1974 const.amcndment
California .Broad structural +functionnl All 1911 const.amendment
Colorado Structurnl/legislative grant All 1981 const.amendmcnt
ConnectiClll Counties :loo1ished in 1960
Delaware Nonc
Florida Structural +limited li.mctional All 1968 const.provision
Georgia Functional All 1966 const.amendment
Hawaii Stnlctural +limited tiseal All 1968 const.provision
Idaho Only "police powers"home rule/All Const.proyision
Dillon's Rule state
Illinois Broad structural +functional!"liberal All 1971 cons!.provision
construction"
Indiana Limited funcliollitl/devolution of AU 1980 law
po,vcrs
1<.1\""a Structllral +functional AU 1978 const.amendment
+198813'"
Kansas Stnlcturnl +functional +fisenl!AU 1974 law
devolution of powers/"liberally
construed?
Kentncky Structllral +functional All 1990 law
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26
Louisiana Structural +functionaV devolution of All 1974 const.provision
powers!broad "residual powers"
Maine Limited fiscal 1985 and 1996 law
Mat}'land Structural +functionnl All 1915 and J 9%const.
amendments:"Express
Powers Act"
Massachusetts None l7 of 14 counties abolished)
Michignn Limited structural (only Wayne County All State law
has a chnrter)
Minnesota Limited structural Ramsay County 1987 law
Mississippi Limited stmctural All 1988 law
Missouri Structural +functional +fiscal 85000+population 1945 and 1971 const.
amendments
Montana Struch.lral +functional/"residual All 1972 con.,>t.pnwision
powers"
Nebraska None
Nevada None
New None/Counties have vcr"limited
Hampshire functions
New Jersey Stmctmal +limited fiscal
New Mexico None
New York StnJctl.1ral+functiomll +limited fiscal All 1959 cons!.amendment
North Modified Dillon -s Rule/may choose All
Carolina manager form
North Dakota Structural +functional (only 3 counties All 1985 1m\"
have charters)
Ohio Stmctural All 1933 cons I.amendment
Oklahoma None
Oregon Structural All 1958 cons!.amendment
Pennsylvania Sttllctunl1 All 1968 const.+J 972 law
Rhode Island None (no counties exist in Rhode
Island)
South Stmctural +fuJlctil1nal +limited
Carolina revenue
South Dakota Broadl Fordhnfil plan
T etUlcSSce Not mentioned
Texas None
Utah StnJctural +functional +limited fiscal
Vermont None (col1ntics h~1\'eminimal
goyerning role)
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27
Virginia Charter (only :I of 95 counties)
Washington Limited structural
West Virginin None
Wisconsin "Administrative"home rule All 1985
Wyoming None
Source:Home Rille in America:A Fifty-Slate Handbook.Congressioml!QU311erly Press,200 I.
.'I ..f
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28
12
CONSTITUTION OF THE STATE OF ILLINOIS -1970
ARTICLE VII -LOCAL GOVERNMENT
SECTION 6.POWERS OF HOME RULE UNITS .-~
..
(a1 A Count'1which .has a chief executive officer elected by the-ejectors of the county and any municioality which has a
population of more than 25,000 are home rule units.Other municipalities may elect by referencl:!m to become home rule
units.Except as limited by this Section,a home rule unit may exercise any power and perform any function pertaining to
its government and affairs including,but not limited to,the power to regulate for the protection of the public health,safety,
morals and welfare;to license;to tax;and to incur debt.
(b)A home rule unit by referendum may elect not to be a home rule unit.
(c)If a home rule county ordinance conflicts with an ordinance of a municipality,the munic:cai ordinance shall prevail
within its jurisdiction-
(d)A home rule unit does not have the power (1)to incur debt payable from ad valorem procerty tax receipts maturing
more than 40 years from the time it is incurred or (2)to define and provide for the punishment of a felOny.
(e)A home rule unit shall have only the power that the General Assembly may provide by law (1)to punish by impris-
onment for more than six months or (2)to license for revenue or impose taxes upon or measured by income or earnings or
upon occupations.
(f)A home rule unit shall have the power subject to approval by referendum to adopt,alter or repeai a form of govern-
ment provided by law,.except that the form of government of Cook County shall be subject to the provisions or Section 3
of this Article.A home rule municipality shall have the power to provide for its officers,their manner or se!ec-::ionand terms
of office only as approved by referendum or as otherwise authorized by law.A home rule county shall have the power to
provide for its officers,their manner of selection and terms of office in the manner set fonh in Section 4 of this Article.
(g)The General Assembly by a law approved by the vote of three-fifths of the members elected to each house may deny
or limit the power to tax and any other power or function of a home rule unit not exercised or oerformed by the State
other than a power or function specified in subsection (1)of this section.
(h)The General Assembly may provide specifically by law for the exclusive exercise by the S~ate of any power or func-
tion of a home rule uni t other than a taxing power or a power or function specified in subsection (1)of this Sec;:lon.
(i)Home rule units may exercise and perform concurrently with the State any power or func;:ion of a home rule unit to
the extent that the General Assembly by law does not specifically limit the concurrent exercise or specifically declare the
State's exercise to be exclusive.
(j)The General Assembly may limit by law the amount of debt which home rule counties may incur and may limit by
law approved by three-fifths of the members elected to each house the amount of debt,other than debt payable from ad
valorem property tax receipts,which home rule municipalities may incur.
(k)The General Assembly may limit by law the amount and require referendum approval of debt to be incurred by home
rultLmUn_~!QClH.!iE~~,~YC!iJl~f!"o~_ad_"alore'!1J'ropertytax receipts,only in excess of the following percentages of the assessed
value of its taxable property:(1)if its population is 500,OOll or more.an aggregatebf three perCel1t;i2}ihtS1'opuiation1~
more than 25,000 and less than 500,000,an aggregate of one percent;and (3)if its population is 25,000 or less,an aggregate
of one.half percent.Indebtedness which is outstanding on the effective date of this ConstitUtion or which is thereafter ap-
proved by referendum or assumed from another unit of local government shall not be included in the foregoing percentage
amounts.
(I)The General Assembly may not deny or limit the power of home rule units (1)to make local improvements by
special assessment and to exercise,this power jointly.with other counties and municipalities,and other classes of units of
local government having that power on the effective date of this Constitution unless that power is subsequently denied
by law to any such other units of local government or (2)to levy or impose additional taxes upon areas within their boun-
-daries in the manner provided by law for the provision of special services to those areas and for the payment of debt incurred
in order to provide those special services.
(m)Powers and functions of home rule units shall be construed liberally.
29
II.Cities and Villages
Addison Berwyn Calumet Park,1976
Pop.35,914 Pop.54,016 Pop.8,516
Alsip,1990 Bloomingdale,1996 Carbondale
Pop.19,725 Pop.21,675 Pop.20,681
Alton Bloomington Carlock
Pop.30,496 Pop.64,808 Pop.456
Arlington Heights Bolingbrook Carol Stream
Pop.76,031 Pop.56,321 Pop.40,438
Aurora Bridgeview,2002 Carpentersville,1993
Pop.142,990 Pop.15,335 Pop.30,586
Barrington Hills,1990 Bryant,1974 Carterville
Pop.3,915 Pop.255 Pop.4,616
Bartlett Buffalo Grove,1980 Champaign
Pop.36,706 Pop.42,909 Pop.67,518
Bedford Park,1971 Burbank Channahon,1982
Pop.574 Pop.27,902 Pop.7,344
Belleville Burnham,1980 Chicago
Pop.41,410 Pop.4,170 Pop.2,896,016
Bellwood,1994 Cahokia,1996 Chicago Heights
Pop.20,535 Pop.16,391 Pop.32,776
Berkeley,1996 Calumet City Chicago Ridge,1994
Pop.5,245 Pop.39,071 Pop.14,127
Home Rule Units In Illinois
And Populations (from 2000 Census)
As of November 20,2002 (with the exception of the highlighted communities,which
may be more recent)
I.Counties
Cook
30
Cicero Elgin Golf,1976
Pop.85,616 Pop.94,487 Pop.451
Country Club Hills,Elk Grove Village Granite City
1993 Pop.34,727 Pop.31,301
Pop.16,169
Elmhurst Gurnee
Countryside,1972 Pop.42,762 Pop.28,834
Pop.5,991
Elmwood Park Hanover Park
Crystal Lake Pop.25,405 Pop.38,278
Pop.38,000
Elwood,1997 Harvey
Crainville Pop.1,620 Pop.30,000
Pop.992
Evanston Harwood Heights,1995
Danville Pop.74,239 Pop.8,297
Pop.33,904
Evergreen Park Herrin
Darien,2oo1 Pop.20,821 Pop.11,298
Pop.22,860
Fairview Heights,1993 Highland Park
Decatur Pop.15,034 Pop.31,365
Pop.81,860
Flora,1975 Highwood
Deerfield,1975 Pop.5,086 Pop.4143
Pop.18,420
Freeport Hillside,1995
DeKalb Pop.26,443 Pop.8,155
Pop.39,018
Galesburg Hodgkins,1996
Des Plaines Pop.33,706 Pop.2,134
Pop.58,720
Glendale Heights Hoffman Estates
Dolton Pop.31,765 Pop.49,495
Pop.25,614
Glen Ellyn Hopkins Park,2001
Downers Grove Pop.26,999 Pop.711
Pop.48,724
Glenview Inverness,2000
East Hazel Crest,19~9 Pop.41,847 Pop.6,749
Pop.1,607
Glenwood,1986 Joliet
East St.Louis Pop.9,000 Pop.106,221
Pop.31,542
31
Kankakee Mound City,1973 Oak Brook Terrace,
Pop.27,491 Pop.692 2002
Pop.2,300
Lake Barrington,1991 Mount Prospect
Pop.4,757 Pop.56,265 Oak Forest
Pop.28,051
Lansing Mt.Vernon,1986
Pop.28,332 Pop.16,269 Oak Lawn
Pop.55,245
Lincolnshire,1975 Muddy,1981
Pop.6,108 Pop.78 Oak Park
Pop.52,524
Lincolnwood,1997 Mundelein
Pop.12,359 Pop.30,935 Old Mill Creek,1993
Pop.251
Manhattan,1996 Murphysboro,1994
Pop.3,330 Pop.13,295 Onarga,1997
Pop.1,438
Marion,1994 Naperville
Pop.16,035 Pop.128,358 Orland Park
Pop.51,077
Mascoutah,1979 Naples,1982
Pop.5,659 Pop.134 Palatine
Pop.65,479
Maywood Nauvoo
Pop.26,987 Pop.1,063 Park City,1973
Pop.6,637
McCook,1971 Niles
Pop.254 Pop.30,068 Park Forest
Pop.23,462
Mettawa,1990 Normal
Pop.367 Pop.45,386 Park Ridge
Pop.37,775
Moline Norridge,1973
Pop.43,768 Pop.14,582 Pekin
Pop.33,857
Monee,1996 Northbrook
Pop.2,924 Pop.33,435 Peoria
Pop.112,936
Monmouth,1999 North Chicago
Pop.9,841 Pop.35,918 Peoria Heights,1986
Pop.6,635
Morton Grove NortWake,1994
Pop.15,198 Pop.11,878 Peru,1981
Pop.9,835
32
Quincy Sesser,1989 Tinley Park
Pop.40,366 Pop.2,128 Pop.48,401
Rantoul,1982 Shennan,2002 University Park,1975
Pop.12,857 Pop.2,871 Pop.6,662
Robbins,1998 Skokie Urbana
Pop.6,635 Pop.63,348 Pop.36,395
Rockdale,1982 South Barrington,1975 Valmeyer,1994
Pop.1,888 Pop.3,760 Pop.608
Rock Island South Holland Washington,1998
Pop.39,684 Pop.22,147 Pop.10,841
Rolling Meadows,1985 Springfield Watseka,I975
Pop.24,604 Pop.111,454 Pop.5,670
Rosemont,1972 Standard,1975 Waukegan
Pop.4,224 Pop.256 Pop.87,901
Round Lake Beach Stickney,1974 WestI>undee,l99O
Pop.5,842 Pop.6,148 Pop.5,428
St.Charles Stone Park,1972 Wheaton
Pop.27,896 Pop.5,127 Pop.55,416
Sauget,1976 Streamwood Wheeling,1977
Pop.249 Pop.36,407 Pop.34,496
Schaumburg Sycamore,1996 Wilmette
Pop.75,386 Pop.12,020 Pop.27,651
Schiller Park,1994 Thornton,1980 Woodridge,1975
Pop.11,850 Pop.2,582 Pop.30,934
Dates listed indicate the year the community adopted home rule by referendum.
33
~1/20/20°!.J-_6:27JM-6~JL 434 557.1 VILLAGE OF DOWNERS GROVE 141 002
?L;-~3
RESOLUTION NO.~53
A RESOLUTION AMENDING THE
VILLAGE COUNCIL POLICY REGARDING
THE EXERCISE Ol~HOME RULE POWERS
WHEREAS,Article VII of the Constitution of the State of lllinois of 1970 (the
"Constitution")became effective on July 1,1971,and Section 6(a)of said Article
provides that,except as limited by said Se:Ction6,a home rule unit (as therein defined)
may exercise any power and perform any function pertaining to its government and
affairs,including but not limited to the power to regulate for the protection of the public
health,safety,morals and welfare;to license;to tax;and to Incur debt;and
WHEREAS,upon the effectiveness of the Constitution the"Village of Downers
Grove became,automatically and without further action of any kind,a home rule unit
within the meaning of said Article;and
.WHEREAS,the Council of the Village of Downers Grove believes that the
Colincil should exercise the special home rule unit powers and functions under the
Constitution with due care and caution,ao.d with a view to the long-range effects that
such exercise may have upon the Village and its residents,and for such reasons believes
it necessary and desirable to adopt policy guidelines for the exercise of such special
home rule unit powers;and,
WHEREAS,the Village Council bas previously adopted Resolutions 71-81 and
81-1 setting forth a policy regarding the ex:ercise of home rule powers (the "Home Rule
Policy");and,"
WHEREAS,The Village Council has determined that this Home Rule Policy
should be amended.
NOW,THEREFORE,BE IT RESOLVED by the Council of the Village of
Downers Grove,DuPage County,lllinois,as follows:.
1.Prior-to adoption of an ordinance that is not authorized under the
provisions of the lllinois Municipal Code (lllinois Compiled Statutes,Chapter 65)for
municipalities that are not home rule unil;S,the Village Council will cause a summary of
the proposed ordinance to be published in a newspaper having general circulation in the
Village.Copies of the proposed ordinan(:e shall be made available for public
distribution at the Downers Grove Library and Village Hall.Finally,.the pendency of
such proposed ordinance will be announced in at least two meetings of the Village
Council.
2.
"
Prior to adoption of any ordinance imposing a tax on any person or
property in tbe Village that is not authorized under the .provisions of the Illinois
Municipal Code for municipalities that are not home rule units,the Village Council will
follow the following procedures:
..-
1
34
VILLAGE OF DOWNERS GROVE ~00301/20/2004 16:28 FAX 630 434 5571
95-53
(a)A statement setting forth the intended use of the additional revenue to be
derived from such tax will be prepared and published along with the
.publication of the summary of the proposed ordinance,referred to in
paragraph 1 above.
'/
(b)A public hearing will be held with respect to the proposed ordinance to be
presided over by the Mayor or the Mayor Pro-Tern,or by some other
person designated for such purpose by the Mayor,at which any person
interested in the subject ma.tter of such proposed ordinance may appear,in
person or by attorney,and submit statements and documentary evidence to
the person conducting such hearing.Notice of the time and place of such
public hearing will be pubLished at least once,seven days or more prior to
the date of such hearing,in a newspaper having general circulation in the
Village.
(c).The Village Council will consider the minutes of the public hearing,as well
as the written statements submitted as part thereof..If,prior to a vote on
adoption of the ordinance :petitions opposing such proposed ordinance are
filed with the Village Cled~containing signatures of eligible voters in the
Village equal to 10%or more of the total votes cast for the office of
Mayor at the last preceding election of Mayor,it will be the policy of the
Village Council to hold an advisory referendum on such proposed
ordinance.If the majority of the persons voting at such referendum are
opposed to such proposed ordinance,it will be the policy of the Village
Council not to adopt such ordinance.
"'-'"
3.The interpretation and application of this Resolution shall be within the
sole discretion of the Village Council wbich decision shall be final.Notwithstanding
anything to the contrary in the foregoing provisions of this Resolution,any ordinance or
resolution hereafter adopted by action of the Village Council shall not be invalidated,
impaired or affected in any way by non-cx>mpliance or alleged non-compliance with any
one or more provisions of this Resolution..
4.Any and all resolutions in conflict with the provisions of this Resolution,
and in particular Resolutions 71-81 and 81-1,are hereby repealed.
5.The provision of this ~esolution shall be come effective immediately upon
its passage and approval.
~#;.(!J~.Mayor
Passed:October 30.1995
.Published:~tbell1..}~Attest:~-
Village Clerk.
4/wp/policy/homerule
'~
2
35
Sales Tax Rates in Home Rule Units of Local Government
The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of
the home rule units in Illinois that impose home rule sales tax.You will find the combined rate preprinted on your
Forms ST-1 and ST-2 for each reporting period.These rates are subject to change January 1 and July 1 of each
year.Home Rule ST-1/ST-2
Sales Tax Rate Combined Rate
Current as of 1/1/2004 Current as of 1/1/2004
Agc:ii~ol1 ..0.715%...V5Q~0
A!~ip .0.7.5%.8.5Q%
AI!QIJ_H_.,"___H-H_Q.§Qo(o _7.10'Yc>-
Arlil1g1()1"1t1~igb!$
'.-'-
.._0,15.0%_,.-,8_,215%
'
AI,m:),@jPLJe~9~L-_"H P __1&00(0_--__V5QO{on
A_LJI'Q@._LJSClD..~L_-
p p --.--
__pLQQ.o/.()
---
.,.
-'
__H
I.QQ'YO__H -------
Al!rQrCl(~~m:lCl(l)J,OO%.-,.I.7~%_p
A_LJro.fCl__lWjll),
-
___LQ.Q'Yo w_----'H
}',QO_Ofo.-
-
__n______----
§.~gJQrg_P.ClJ~___n,_..
--m ---
_n Q,l§~o_-_m_p n
P
~...§Q%--
E3~II~yiJI~-..0,25%7_.3~%
§~Ih'!.Q9.9-----_u
J&Qo(~,-~"Z9'Yo -m p--
~~r1<~I~y_--.,.,-J,QQ%-f:J.Zg%.-
1:3_~.r~YIL .,.--,_u_-P-n___J_.QQJou-
---u_n_-.JP'§o~_.--------
§IQQmj!1.9(jc:il~-..O,pO()lo ,_7.gg%
SIQQmiI'l9!QIJ-uu_--.J.2_§0!0---,_V5Q%_-_H__---
§Qllng~rQ9K_(Quf'~g~L J.QQ%___7,§Q~/c>,
§Q!!l1g~IQQk,(WmL--_n_-___m___L.OQ%uu ],§Q'Yo --,---_..
~rid.9_ENJ~~,__-
---'---
,..
-
___L.QQ'Y()p__u
----
~L55"0 u------
§!JJfCilQ--@rQ_Y~L{~QQ-'9_n n_--
Q~!;).Q~~,-4§%
'--.---------
I:3J,I!!Ci.lo .~.rQY.~_.c~~~L
.
Q-,pQ~o L_QQ%----..-.----
l3u rQCl,n_Is___n--n
,-Q,Z15.O(~
----~,§Q%n n_--____-------
l3umhCiffi ,..J.QQ'Yo-8,Z§0(0
Cah()_~LCl u_,uu_uu--_u_-O,gQCZ'C?u .-.7,(:)9_%-
g.Cl.llJITL~Lgi!y --_u
-J &Q.~o ~,n?%__m '_u_.--_u_--..'u ---.--
gallJm~tf'~IIs_u ..-_u_,..--u_.......1-QQ%_--,-f3..j"§.%..
QCi.~QI)Q~I~~___'_H '
---
J,QQ~'.-L~5_%_u ._u-_n__n____-
G_a.rlQQIs__n_-un_n_--Q.'§Q'YC>m u_---j~,Zq'Y5>_-
"------.---.
G~rQL§!r~~m m ...------.-m--Q..9.9_%.------."--Z-,-2_~%u__....
u -.------u ..u .
c::~m~n!~r~"mEL._.muJ.,_415.CY~u --n--'-"'."-...Z,7fth.-
..-'
g~r!~IYil.t(L_u _u nU ._u ,_LQQ,!"o M ..nu ,
---...Z.g~cr~--..--___nm__-
QbJirm~~jgn__-.....U ._.1.00%mu ],gQ~-------
<;JJc:m_IlCl_I}C?Q..(9.rI,I!lgytu__n._u__.J_,QQ%.'m_-Zg§.'YCI ._u-u.m___-
g-'lCi!"m~hQI1JWi1lL-_m -_l:00CZ'0 u--
n],,§9%
-u ,.
c::h!9Ci9()..{C9_C*L
n U_u..u-
LQQ%n__u__-UU...__n~.z!?!Clu...--------
ChiQCi9Q--LQlJP.Clg~)_--Un ...-.1 ,QO%u J..~Q%.-
gt!ig~ggJ3iqg~u
n-_U
Q,lfi%...
"_n-'""'
""
n------~,,!?QCYo ,,._u-
.------
Gi9~rQ u_--_u_nmm__n_...,.--U-"'...J._OQ'2'o -....._~.]9%"n-.-
C::Q!Jn1rygl!!~_HUlfL .....-_u_.u ..J,-~§'YCI
-_BU.n-.!:I_,Q-Q%un______---------
GrCijoyilt~-..__u_m.__n_n__J,QQCZ'qn .n Z.~9_~
Danville 1.00%7.50%
'
~
'n..
~.'.~-~
,,-.
u_----_,---'-'.--'-'--'-"-'--"-----
'n--~-_u ,
---
"'M'___"'--"'--''--''
u,.,,_._n.
-.-".'-'
-
._u_-~,
-'---".-
*Cook County imposes a 0.75%county home rule sales tax.For unincorporated areas in Cook County,the ST-1/ST-2
combined rate remains at 7.75%.For home rule municipalities within Cook County that impose home rule sales tax,the
ST-1/ST-2 combined rate varies (see the entries for each municipality).
36
Sales Tax Rates in Home Rule Units of Local Government
The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of
the home rule units in Illinois that impose home rule sales tax.You will find the combined rate preprinted on your
Forms 8T-1 and 8T-2 for each reporting period.These rates are subject to change January 1 and July 1 of each
year.Home Rule ST-1/ST-2
Sales Tax Rate Combined Rate
Current as of 1/1/2004 Current as of 1/1/2004
DecatULnw 1.5_0%--u-__8,00_%u m_.
DeKalb ..-...--1.25%-1.50%-...
D_EtsElaines___ww_nn_----_u ___O.Z5Yc!-.---..-.8L5.0%nn --..--nn-
Doltoo_w _n......-.-.._0.50%......--.-8.2.5%.....-..
QQwne_r&Gm'!l!L Q.5_0%
-
]~25_~o .---..
E.astHazeLCresL n _w m__0_.50~Q--..------.----8..25%-Un-un...-
East_SLLouls u n LOQ%---8L1O%_.__--.--------------.---------
ElgirUCookL---..-..n__O.Z5°!Q --.8,50%__._-
Elgin.(KaneL unm__--_n-0.15%-1.25%-..--__un....----
EJkGroveViUage(Cook)n -0.7.5%-...--.8.50%u..-...-.u
ElILGrO.Ye_\lillagej[1uP.ageL n.0~Z5~Q Z,25%__--___._-------------------
Elmh_UIst(CookL -.------___O.25~Q -.---
8.2_5%--
---.u_--
Elmh.urst(QuEageL 0.25%.LO_Oc}!o _._----_.-.-------------
Elmwoo<:iPark ---.---n --_J ._00%-_w.-..-_nun_Un ___8.75_%_-----.-....
EJw_o.o.d __1.00%7_.5Djlo__----------------------------
Evanston_.-..1.0_0%u-8.15_%------
E'Lexgre.en_eark n 0,Z.5_'%8~5.0%~----_.-
EairviewJ::Ieights m ...-._.uO..25~Q -_u m U_n--_u-.1.35%u_.u -.m_M .....
FLe_eport u 0250/o 1.0.0..%_-.---.-----..-------.------------
Galesbuf.gu -U.......J,.oo.%----..---.1.50_%.........u.
GJendaleJ::I_eights_.11.25.%1.0_0.%___---------.-----------------
GJaniJe__City__-uu u.1.5o._%-u__8..'10%........
Qumee 0..50jlQ m m-1.0_0%_____----------.------------------.
HanoverEark(Cookl u -._u u O.5_o.%_u_-m u_m-_nun 8..25%.-m -----..-
Hano\leI_Park(Dueage)u j).5Q%u l_Jlo.%"----..--..
HarwoodHelghts _J.jlO_%u_u d-.__8~Z5%_m..n ..
lierrlo n 1_~OJl.%_-~ZL2.5%_____._-----_.----------------.-
HigblaodPark.(LakeJ unu u_.LOO%_-._7J5_Q%__-...-
l:iillsjde LOOo/Q 8..Z5~__.-_----_._--_..._----_..._-_._..__...
HQtfmsD_Estates{Cook)_-0.50.%.__8.25_%--..
H.Qf1m.an_Eslat.e_s-1Kan.eL u o.._SOjlcL ZLQQ%u_.-----..
J.9_UeL(KendaJIL._n -.1.25o/Qu_-u_--uu-__8-'.QQ%--------.
JolieUWilIL J25%]..7.5_%n-___.._-------....---
Lansing n ..-...-
0.,5_0_%-...-__8.2.5%-.
1..1nc.oln.woQd m -_u n .m__u o.,Z.5_~o m m 8~5Q%n_-
Marlon__n__Hu 1,0.0%_-_u_-7.25%u ......
M.oline m u J_.QO.3fQ 7..2_50/9 U_.----
Monee n
-
..d ...1LO_0%...-....m ........7..50%.-.--.
MQnmouth j,{lQC}!o n 1.2_5.%
n-u_---.-..-
Mortoo..Grove_nn ..1.0.0.%__8]5%---
*Cook County imposes a 0.75%county home rule sales tax.For unincorporated areas in Cook County,the ST-1/ST-2
combined rate remains.at 7.75%.For home rule municipalities within Cook County that impose home rule sales tax,the
ST-1/ST-2 combined rate varies (see the entries for each municipality).
37
Sales Tax Rates in Home Rule Units of Local Government
The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of
the home rule units in Illinois that impose home rule sales tax.You will find the combined rate preprinted on your
Forms ST-1 and ST-2 for each reporting period.These rates are subject to change January 1 and July 1 of each
year.Home Rule ST-1/ST-2
Sales Tax Rate Combined Rate
Current as of 1/1/2004 Current as of 1/1/2004
M()JJf')tYrQ$p~ct Q,z~%.,J~.QQO(CI-
MC>lJDt Vemon 1.25°(0 7 ,~()%.
MlJJJ~l~ll1__u___n-.._u
-..._m -Q]!j<y(),.._,-,,-,
-..Z.~%,---,..--,_u_u ___m-
Ml,lrp.l1Y§P9rC>l,OP%,J .2~'Z'0,
,f\Jj!~§,u,-,m-__u -_u,_u_,--,---,_,J),~715,<Yo ..m_--
u"".'
,J1JiQ~()-
-,'---
'
,,.
NQrm~L,,'-'U_'---'..1,~gcyo._"",-].5Q%-
NQIT!Qg~---.,.
-'
,-,-,,-n_--,n m_'_"-_J_,~_!?~~
------,,-~.OQ<Yo ---,..m_--,-,
N9ItlJ,l:m>QJ<,Q"gO_%-,ll,2,p%",
NOJJhl~Is~JQQQIs)u n-"-.,-.u u,_l,.oQYCI_--,,-,-u-.,.~]~%_u_'__m_u
NQnl1l~ls~jpup~geL-,.L_()()Ofo ,].!?Qo.(o
OEi.kJ..~W.rL_,_n
'---.,.,-,Q,15Q'Z'o.,.",
__a,~~%".
Q~_K.P~rls.-,'..'J ,QQ%_,-,..a,7g'}l0 .,
Qr!~m:jJ?~J<jQQQt<l-m__n
---'-'-----
(),zg~()---u __n__n _m__u___,--.a._!?Q%----,,_-_u-m
'----,--
QJ1~[I~tE.~rls,{WJII),-Q.]!;iCYo._z.~Q%-
E.~l~i,IlEL,"-'-,,-_J~QQ'Z'(),--,-
."
,
,---,-
-'§'.Z~o"t()-,,--_u_'___n-
n n_'-
~rKQity_--
'.-
"
,,
-.
uQ,pQ°,l()n
"',
un ...,],QQ%..,-,.
"
.
P!MKB!Qg~__,,,----,._,,Q.5()1'~_,'n
,',,--,-§,~-!;i°&,,
,,
--",--,_u_-,--
P~rK.8i.qg~M~nQL
."
u...'-,.n.,,.",-,Q.~Q%.u ue~2,q%"
P.~lsiD!P~Qr@L--"",..,..-----,-,--,--
,_J-'..OQOfCl-
---n -.
._,.z~!?Q-o"to_,_.
-,..Un _Hum --
,
P~jgDjI~~~w~UL 'n'_._'--,--
J,QQ-o"to ,
,"--,Z.Z§%,--
,.
-'---,"'-
,
P.~QIL~n n'_n __m_l'-.QQ%---,u §.,Q.9.%_--,------------------------------
PE!9riit-H~ight~(I?~pri~)-t,o.o%-],~Q%-___m.._-
P~Qri~_HE!i_gbt~(T~?:~w~m unn_'.,_l,QQ'Y~,u_LZ!?_%u_,--
-
u,
---.-...,.nun_un
P~Qri9,tlE!igbt~(W()o-~jfpJ~Il--._tQQ~o ,~,?-~%.
QyjOPY-,_m---_m,_,m,__n-H
--
-_u,,-_J)?J>%un ,7]~%-_u-_nn
RQgKI~lC!ng--
"'.
.--,
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.".
"
9,07'5.,%
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".'"
.RoUlD9-Me9,QPw~n 1&0.%,
--'n~,IQ%'"
.m__m
-,--.-,.-------.-
B9~~mQnL{G()Qkt ,--"J,2!?.CZ'C?,.,~,QQO!o_-,,W.'n
fiQ!Jn(jJ,,9,KE)J~~9,Qb-,___n ,-Q~QCY.2._m ,--I,Q.Q%,n_,,_-
$~!JgE!L .,.
'-
--0,25.%un J.~5.%
$.Gb~lJmPlJrg_(Go_QIsL_-n m_LQQ%__mnnm_-------'_n_,_~}'5.%n .
$.gb§!!,Jm~lJJg(Q\,IP.~.9E!L.,..,_n'u_',,.J,QQcy~-,.-..,.1.pO%-,.
$.Q!1iIl~rP.~rlL___u_u .",u__.Q,?J5_%_mm ,-_u mn ~,.QQ%_-_..
Q~§~~r --,-,.1,()OCYo_,]._?q%
S_~[m~IL_u --_U_--'--_U_-'U_U-un__mn-m
-
Q.,5._PD[on,__uu_..,,-_J!'z5..CZ'CI_-nun
----
QIsQki~,
-
,...,J,QQ'Z'o-.~]5.%m
'u
.m
$..pj.JtlJ._~~rrlngtQn___nn
---m '
nJ,QQ%_-..u_-,m..~,I~O(()
--m_-u_------
$9Y1t:U::lQl.fcmd
-
.Q.!,iQ%..e,?q°,lo,,
Spr!D9fi.~lg u.'_m m J,QQ_%,-,.,,L?15~(9 ,,m-
,--,._,_m_'_-
$LQb~d~~{QlJEagE!L --_O,pQcy~--,'.J,QQ%
.-.,,--~
~
."-."._u.-
~-
"'
--._~-,-~---.-
*Cook County imposes a 0.75%county home rule sales tax.For unincorporated areas in Cook County,the ST-1/ST-2
combined rate remains at 7.75%.For home rule municipalities within Cook County that impose home rule sales tax,the
ST-1/ST-2 combined rate varies (see the entries for each municipality).
38
Sales Tax Rates in Home Rule Units of Local Government
The following table outlines the sales tax rates for general merchandise current as of January 1,2004,for each of
the home rule units in Illinoisthat impose home rule sales tax.You will find the combined rate preprinted on your
Forms ST-1 and ST-2 for each reporting period.These rates are subject to change January 1 and July 1 of each
year.Home Rule ST-1/ST-2
Sales Tax Rate Combined Rate
Current as of 1/1/2004 Current as of 1/1/2004
$LQI]Jirl~sJK<ln~)
-
Q.5Q%
-
.I.OQ%
-
.
$tiG.kn~Y--1.PQ%.--..8]!:)%-
Slon~.p_Cl.rK -.-J.,~Q%.--9.,ZJ?o(o_-_.
$tr~~mwq()~u -l,QQ%.-~P!?%n
$'yQ<lm.()r~u ..
----u .Q,_"l?%_-
'------Z..QQ~!~Lnm m .
l,J_m.~m<l_n u ----
J,OQO(()-.L~_Oo(o__._-
\I\I~~l]lI'l.9!QI'J u--------._-J&Q°!c>-"-__m-----
Z:l.fl'l.o __mu_m
--
WCl.§~k<l.n--n -
__J>.7§%__-
-]'-Q()~o---n -_m--
WCl.JI_K~9.CI.!L
---..
LQQ5'CI --
___m I,§Q~o m-
\IY.~§tQl,mc1~~-L~()%.-.6.QO%-
W!1e~JLngJQQ()-Is)___Q.ZfiCYQ n Jt~Q%n______---
\I\I1l~~llng_(~Cl.I<~L --------
Q,ZQO()nn-
--------V~6._0/0 __n_n__------_n-
C09_I<_QQl)n!Y_(QQI.m.Wi.c1~L Q,Z~%_m ---M :m__m-------
--
n
"-
u ~._-------
39
MUNICIPALITIES
ADDISON Buyer $2.50/$1000.00 1 Friendship Plaza (630)693-7564 WATER BILL MUST BE PAID;
(DuPage)Addison,IL 60101 SEWER INSPECTION
REQUIRED;COpy OF STATE
DECLARATION AND DEED
REQUIRED IF EXEMPT
ALSIP Seller $3.50/$1000.00 4500 W.123rd St.(708)385-6902 FINAL WATER READING AND
(Cook)(Minimum of Alsip,lL 60803 BILL MUST BE PAID;COpy OF
$100.00)SALES CONTRACT REQUIRED;
HAS LOCAL FORM;$15
CHARGE FOR EXEMPT
STAMP;NO PERSONAL
CHECKS
AURORA Seller $3.00/$1000.00 44 E.Downer Place (630)906-7414 FINAL WATER READING AND
(DuPage)(Kane)Aurora,IL 60504 BILL MUST BE PAID;HAS(Kendall)(Will)LOCAL FORM;STATE
DECLARATION (ORIGINAL OR
A COPY)SIGNED BY AT LEAST
ONE PARTY REQUIRED WITH
LEGAL ATTACHED
BARTLETT Seller $3.00/$1000.00 228 S.Main (630)837-0800 SUMS DUE MUST BE PAID;
(Cook)Bartlett,IL 60103 Finance Dept.FINAL WATER READING;COpy
(DuPage)OF DEED AND STATE
(Kane)DECLARATION OR CONTRACT
REQUIRED;HAS LOCAL FORM;
$3 FEE FOR EXEMPT STAMP
BY MAIL
BEDFORD PARK Seller $50.00/trans.6701 Archer Rd.(708)458-2067 WATER BILLS MUST BE PAID;
(Cook)Bedford Park,IL 60501 Administration INSPECTION REQUIRED;HAS
Dept.LOCAL FORM
BELLWOOD Seller $5.00/$1000.00 3200 Washington Blvd.(708)547-3500 FINAL WATER READING;
(Cook)Bellwood,IL 60104 HOME INSPECTION
REQUIRED;HAS LOCAL FORM;
ORIGINAL OR COpy OF DEED
AND STATE DECLARATION
REQUIRED;$10 FEE FOR
EXEMPT STAMP
BERKELEY Seller $25.00/trans.5819 Electric Ave.(708)449-8840 ORIGINAL DEED REQUIRED;
(Cook)Berkeley,IL 60163 WATER BILLS,FINES,ETC.,
MUST BE PAID;SUBPUMP
INSPECTION;COMPLIANCE
STAMP
BERWYN Seller $10.00/$1000.00 6700 W.26th St.(708)788-2660 FINAL WATER READING;
(Cook)Berwyn,IL 60402 Collector's Dept.INSPECTION REQUIRED;HAS
LOCAL FORM;$25 FEE FOR
EXEMPT STAMP;ORIGINAL
DEED;DEC FOR COOK &
ILLINOIS
@ CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING
DISTRICT
PRIMARY
LIABILITY
AMOUNT OF
TAX
CONTACT TELEPHONE COMMENTS
NOTE:While every effort has been made to ensure the accuracy of this chart,1he information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 2 of 10
43
@ CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
BOLlNGBROOK Split equally $3.75/$500.00 375 West Briarcliff (630)226-8455 FINAL METER READING;SUMS
(Oupage)Bolingbrook,IL 60440 DUE MUST BE PAID;STATE
(Will)DECLARATION REQUIRED;
HAS LOCAL FORM;$30 FEE
FOR EXEMPT STAMP
BUFFALO GROVE Seller $3.00/$1000.00 50 Raupp Blvd.(847)459-2500 WATER BILL,TICKETS,
(Cook)Buffalo Grove,IL 60089 INVOICES MUST BE PAID;HAS
(Lake)LOCAL FORM
BURBANK Seller $5.00/$1000.00 6530 W.79th St.(708)599-5500 HAS LOCAL FORM;ORIGINAL
(Cook)Burbank,IL 60459 City clerk's DEED REQUIRED IF EXEMPT;
office NO PERSONAL CHECKS
BURNHAM Buyer $5.00/$1000.00 14450 Manistee (708)862-9150 FINAL WATER READING;HAS
(Cook)Burnham,IL 60633 LOCAL FORM;CASH OR
MONEY ORDER REQUIRED
CALUMET CITY Split equally $8.00/$1000.00 204 Pulaski Road (708)891-8116 WATER BILL MUST BE PAID;
(Cook)Calumet City,IL 60409 INSPECTION REQUIRED;
Inspection Services:STATE DECLARATION FORM
687 Wentworth REQUIRED;HAS LOCAL FORM
CALUMET PARK Buyer $5.00/$1000.00 12409 S.Throop (708)389-0851 FINAL WATER READING
(Cook)Calumet Park,IL 60827 REQUIRED;INSPECTION
REQUIRED ($100);HAS LOCAL
FORM;NO PERSONAL
CHECKS
CAROL STREAM Seller $3.00/$1000.00 500 N.Gary Ave.(630)665-7050 WATER METER READING;
(Oupage)Carol Stream,IL Finance Dept.;WATER,SEWER AND SUMS
60188-1899 (630)871-6222to DUE MUST BE PAID;HAS
arrange for water LOCAL FORM;COpy OF
reading SALES CONTRACT REQUIRED
CHANNAHON Buyer $3.00/$1000.00 24441 W.Eames (815)467-5311 WATER READING;SUMS DUE
(Grundy)Channahon,IL 60410 MUST BE PAID;HAS LOCAL
(Will)FORM;ORIGINAL DEED
REQUIRED
CHICAGO Buyer $3.75/$500.00 121 N.LaSalle St.(312)747-9723 WATER/SEWER BILLS MUST
(Cook)Room 107 BE PAID;COMPLIANCE
(OuPage)Chicago,IL 60602 W/BUILDING REGISTRATION
ORDINANCE;HAS LOCAL
FORM;APPLICABLE TO SOME
LEASEHOLDS;CERTIFICATE
OF ZONING COMPLIANCE
REQUIRED AS OF 12/1/97 FOR
NON-CONDO RESIDENTIAL
RESALES
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 3 of 10
44
@.
CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
CHICAGO HEIGHTS Seller $4.00/$1000.00 1601 Chicago Road (708)756-5300 WATER BILL MUST BE PAID;
(Cook)Chicago Heights,IL INSPECTION REQUIRED;HAS
60411 LOCAL FORM;COpy OF DEED
Scariano,Elich,Himes (312)565-3100
2 Prudential Plaza
#3100
Chicago,IL 60601
CICERO Seller $10.00/$1000.00 4937 W.25thStreet (708)656-3600 WATER BILL MUST BE PAID;
(Cook)Cicero,IL 60804 Code ORIGINAL DEED AND STATE
enforcement AND COUNTY DECLARATIONS
dept.AND "BASEMENT/ATTIC
AFFIDAVIT"REQUIRED;
CERTIFICATE OF
COMPLIANCE AND
INSPECTION REQUIRED FOR
MANY TYPES OF
TRANSACTIONS,INCLUDING
(ACCORDING TO THE
ORDINANCE)A MORTGAGE
REFINANCING;HAS LOCAL
FORM;$25 FEE FOR EXEMPT
STAMP
COUNTRY CLUB HILLS Seller $5.00/$1000.00 4200 W.183rdStreet (708)798-2616 FINAL WATER READING;
(Cook)(minimum of Country Club Hills,IL Clerk's office SUMS DUE MUST BE PAID;NO
$50.00)60478 PERSONAL CHECKS;COpy OF
CONTRACT AND
DECLARATION REQUIRED;
HAS LOCAL FORM
COUNTRYSIDE Buyer $50.00/trans.5550 East Ave.(708)354-7270 WATER,SEWER AND WEED
(Cook)Countryside,IL 60525 CUTTING CHARGES MUST BE
PAID;RECEIPTS REQUIRED;
HAS LOCAL FORM;NO
PERSONAL CHECKS;FINAL
$20 READING
DES PLAINES Seller $2.00/$1000.00 1420 Miner St.(847)391-5382 FINAL WATER READING;
(Cook)Suite #301 CODE VIOLATIONS MUST BE
Des Plaines,IL 60016 CURED;INSPECTION
REQUIRED IF RESIDENTIAL
RENTAL;HAS LOCAL FORM;
ORIGINAL DEED,SURVEY AND
STATE DECLARATION
REQUIRED;COpy OF TITLE
COMMITMENT REQUIRED;$10
FEE FOR EXEMPT STAMP;
PLAT OF SURVEY REQUIRED
DOLTON Seller $10.00/trans.14014 Park Ave.(708)849-4000 WATER BILL MUST BE PAID;
(Cook)Dolton,IL 60419 $150 HOUSING INSPECTION
FEE BEFORE STAMPS MAY
ISSUE;HAS LOCAL FORM;$10
FEE EVEN IF EXEMPT
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 4 of 10
45
@ CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
EAST HAZEL CREST Buyer $25.00/trans.1904 W.174thSI.(708)798-0213 WATER BILL AND OTHER
(Cook)East Hazel Crest,IL SUMS DUE MUST BE PAID;
60429 HAS LOCAL FORM;FINAL
WATER READING
ELGIN None 150 Dexter Court (847)931-5639 FINAL WATER READING;
(Cook)Elgin,IL 60120 SUMS DUE MUST BE PAID;
(Kane)INSPECTION REQUIRED IF
VIOLATIONS EXIST;STAMP
REQUIRED;INCLUDES
EXEMPT TRANSACTIONS;HAS
LOCAL FORM
ELK GROVE VILLAGE Seller $3.00/$1000.00 901 Wellington Ave.(847)439-3900 WATER AND SEWER BILLS
(Cook)Elk Grove Village,IL MUST BE PAID;FINAL WATER
(DuPage)60007 READING 2-3 DAYS PRIOR TO
CLOSING;$10 FEE FOR
EXEMPT STAMP;HAS L.OCAL
FORM;COpy OF DEED AND
ILLINOIS DECLARATION
REQUIRED
ELMHURST Seller $1.50/$1000.00 209 N.York St.(630)530-3000 SUMS DUE MUST BE PAID;
(DuPage)Elmhurst,IL 60126 FINAL WATER READING;
(Cook)INSPECTION REQUIRED;
COpy OF SIGNED SALES
CONTRACT REQUIRED;HAS
LOCAL FORM
ELMWOOD PARK Seller $5.00/$1000.00 11 Conti Parkway (708)452-7300 WATER,SEWER AND OTHER
(Cook)Elmwood Park,IL BILLS MUST BE PAID;DEED
60707 AND WATER READING
REQUIRED;TWO
INSPECTIONS REQUIRED;
COpy OF DEED AND
DECLARATION REQUIRED;
HAS LOCAL FORM;$35 FEE
FOR EXEMPT STAMP
EVANSTON Seller $5.00/$1000.00 2100 Ridge (847)866-2925 WATER BILL MUST BE PAID;
(Cook)Evanston,IL 60201 HAS LOCAL FORM
EVERGREEN PARK Seller $5.00/$1000.00 9418 S.Kedzie (708)229-8215 FINAL WATER READING;
(Cook)(Minimum of Evergreen Park,IL $15.00 HOUSING INSPECTION
$100.00)60805 BEFORE STAMPS MAY ISSUE;
HAS LOCAL FORM
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 5 of 10
46
~CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
FRANKLIN PARK Seller Fee for Seal on 9500 W.Belmont Ave.(847)671-8795 ZONING ADMINISTRATOR'S
(Cook)Deed:Franklin Park,IL 60131 Building Dept.APPROVAL AND INSPECTION
Single-Family -REQUIRED FOR MULTIFAMILY,
$25.00 COMMERCIAL AND
Two-Family -$40.00 INDUSTRIAL PROPERTIES;Multi-Family -VIOLATIONS DISCLOSED$40.00 plus $10.00
for each unit over 3 MUST BE CORRECTED;
Commercial/industri-ORDER FINAL WATER BILL
al -Separate Fee (847-671-8292)AT LEAST 5
Schedule DAYS IN ADVANCE;SUBMIT
CURRENT SURVEY AND
ORIGINAL DEED TO BUILDING
DEPT.AT LEAST 3 DAYS
PRIOR TO CLOSING
GLEN ELLYN Seller $3.00/$1000.00 535 Duane SI.(630)469-5000 WATER,SEWER,PARKING
(Oupage)(PAYMENTOF TAX Glen Ellyn,IL 60137 Cashier's Dept.TICKETS AND OTHER SUMS
MAY BE WAIVED,DUE MUST BE PAID;SALES
BUT STAMP CONTRACT OR DEEDREQUIRED)REQUIRED;HAS LOCAL FORM
GLENDALE HEIGHTS Seller $3.00/$1000.00 300 E.Fullerton (630)260-6000 WATER AND SEWER BILLS
(Oupage)Glendale Heights,IL X:333 MUST BE PAID;HAS LOCAL
60139 FORM;$25 FEE FOR EXEMPT
STAMP;COpy OF DEED AND
DECLARATION REQUIRED
GLENWOOD Seller $5.00/$1000.00 1 Asselborn Way (708)753-2400 OCCUPANCY INSPECTION
(Cook)Glenwood,IL 60425 REQUIRED ($35.00);WATER
BILL MUST BE PAID;HAS
LOCAL FORM;COpy OF
CONTRACT REQUIRED;NO
PERSONAL CHECKS
HANOVER PARK Seller $1.50/$500.00 2121 W.Lake St.(630)-372-4200 SUMS DUE MUST BE PAID;
(Cook)Hanover Park,IL 60103 HAS LOCAL FORM;$10 FEE
(Oupage)FOR EXEMPT STAMP
HARVEY Split Equally $4.00/$1000.00 15320 Broadway (708)210-5300 WATER BILL MUST BE PAID;
(Cook)plus $45.00 Harvey,IL 60426 Planning Dept.INSPECTION REQUIRED;
Buyer's Expense COpy OF DEED REQUIRED;
for Administrative CHARGE FOR EXEMPT
Processing Fee STAMP;HAS LOCAL FORM
HARWOOD HEIGHTS Buyer $10.00/$1000.00 7343 W.Lawrence Ave.(708)867-7200 WATER BILL MUST BE PAID;
(Cook)Harwood Heights,IL INSPECTION REQUIRED ($50);
60706 HAS LOCAL FORM;DEED AND
ILLINOIS DECLARATION
REQUIRED;$50 FEE FOR
EXEMPT STAMP
HIGHLAND PARK Seller $5.00/$1000.00 1707 SI.Johns Ave.(847)432-0800 WATER BILL MUST BE PAID;
(Lake)Highland Park,IL 60035 Finance Dept.ORIGINAL DEED REQUIRED
FOR EXEMPT ONLY;HAS
LOCAL FORM;NO PERSONAL
CHECKS
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 6 of 10
47
~CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
HIGHWOOD $5.00/$1000.00 17 Highwood Ave.(847)432-1924 THE TRANSFER FEE IS
(Lake)Highwood,IL 60040 APPLICABLE FOR TOWN OF
FORT SHERIDAN
SUBDIVISION;HAS LOCAL
FORM;COpy OF DEED
REQUIRED,NO PERSONAL
CHECKS
HILLSIDE Buyer $3.75/$500.00 30 N.Wolf Road (708)449-6450 FINAL WATER READING AND
(Cook)Hiliside,IL 60162 INSPECTION REQUIRED ($20);
ORIGINAL ILLINOIS
DECLARATION REQUIRED;
HAS LOCAL FORM
HOFFMAN ESTATES Seller $3.00/$1000.00 1900 Hassell Rd.(847)882-9100 WATER BILL MUST BE PAID;
(Cook)Hoffman Estates,IL HAS LOCAL FORM;ILLINOIS
60195 DECLARATION REQUIRED;$10
FEE AND COpy OF DEED FOR
EXEMPT STAMP
JOLIET Seller $3.00/$1000.00 150 W.Jefferson (815)724-3902 RESIDENTIAL TRANSFER
(Kendall)Joliet,IL 60432 INFORM A nON AND
(Will)DISCLOSURE FORM
REQUIRED BEFORE
CONTRACT ENTERED INTO IF
RESIDENTIAL (SINGLE
FAMILY,CONDOMINIUM OR
TOWNHOME);SIGNED FORM
REQUIRED FOR PURCHASE
OF STAMPS;SUMS DUE MUST
BE PAID;FINAL WATER
READING;ORIGINAL DEED
REQUIRED;HAS LOCAL
FORMS
LINCOLNSHIRE Buyer $3.00/$1000.00 1 Olde Halfday Road (847)883-8600 WATER BILL MUST BE PAID;
(Lake)Lincolnshire,IL 60069 COpy OF ILLINOIS
DECLARATION REQUIRED
Klein,Thorpe &Jenkins (312)984-6400
20 N.Wacker Dr.#1660
Chicago,IL 60606
MAYWOOD Seller $4.00/$1000.00 40 E.Madison Plaza (708)450-4405 WATER BILL MUST BE PAID;
(Cook)Maywood,IL 60153 Clerk's Office INSPECTION AND ORIGINAL
DEED REQUIRED;HAS LOCAL
FORM
MCCOOK Seller $5.00/$1000.00 5000 Glencoe Ave.(708)447-9030 WATER BILL MUST BE PAID;
(Cook)(Minimum of McCook,IL 60525 CHARGE FOR SOME
$100.00)EXEMPTIONS;APPLICABLE TO
SOME LEASEHOLDS;HAS
LOCAL FORM;ORIGINAL
DEED;RESIDENTIAL BUILDING
INSPECTION
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 7 of 10
48
~CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
MELROSE PARK None 1000 N.25thSt.708-343-4000 VILLAGE INSPECTION
(Cook)Melrose Park,IL 60160 x:28 REQUIRED;FEES:$75.00 AND
UP;ALLOW 2 WEEKS
METTAWA Buyer $5.00/$1000.00 1000 AIIanson Road (847)949-4015 ORIGINAL DEED OR
(Lake)Mundelein,IL 60060 FACSIMILE ABI REQUIRED;
HAS LOCAL FORM
MORTON GROVE Seller $3.00/$1000.00 6101 Capulina St.(847)965-4100 WATER AND SEWER BILLS
(Cook)Morton Grove,IL 60053 MUST BE PAID;HAS LOCAL
FORM;COpy OF ILLINOIS
DECLARATION AND SALES
CONTRACT REQUIRED;NO
PERSONAL CHECKS;
WARRANTY DEED
MOUNT PROSPECT Buyer $3.00/$1000.00 100 S.Emerson (847)392-6000 WATER AND SEWER BILLS
(Cook)Mt.Prospect,IL 60056 MUST BE PAID;VIOLATIONS
OF PROPERTY MAINTENANCE
Pedersen &Houpt (312)641-6888 CODE MUST BE RESOLVED;
161 N.Clark,#3100 HAS LOCAL FORM,COpy OF
Chicago,IL 60601 ILLINOIS DECLARATION
REQUIRED
NAPERVILLE Buyer $1.50/$500.00 400 S.Eagle St.(630)420-6059 HAS LOCAL FORM;
(DuPage)P.O.Box 3020 CERTIFICATE REQUIRED FOR
(Will)Naperville,IL 60566 EXEMPTION;IF NON-
RESIDENTIAL,CITY REQUIRES
ALL UTILITY BILLS TO BE PAID
(INCLUDING A FINAL PRO-
RATED BILL);COpy OF
CONTRACT
NILES Buyer $3.00/$1000.00 1000 Civic Center Dr.(847)588-8000 WATER BILL MUST BE PAID;
(Cook)Niles,IL 60714 INSPECTION REQUIRED;REAL
ESTATE CONTRACT
REQUIRED;HAS LOCAL FORM
NORRIDGE 4000 N.Alcott (708)453-0800 $25 FEE AND INSPECTION
(Cook)Norridge,IL 60706 REQUIRED BEFORE
'TRANSFER CERTIFICATE"
MAY ISSUE
NORTH CHICAGO Buyer $5.00/$1000.00 1850 Lewis Ave.(847)596-8625 WATER BILL MUST BE PAID;
(Lake)North Chicago,IL 60064 CERTIFICATE FROM BUILDING
COMMISSIONER REQUIRED;
COpy OF CONTRACT
REQUIRED;HAS LOCAL FORM;
NO PERSONAL CHECKS
OAK LAWN Seller $5.00/$1000.00 9446 Raymond (708)499-7761 WATER BILL MUST BE PAID;
(Cook)Oak Lawn,IL 60453 Finance Dept.HAS LOCAL FORM;NO
Klein,Thorpe &Jenkins (312)984-6400 PERSONAL CHECKS
20 N.Wacker Dr.#1660
Chicago,IL 60606
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
49
Page 8 of 10
~CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
OAK PARK Seller $8.00/$1000.00 123 Madison St.(708)358-5675 FINAL WATER AND SEWER
(Cook)Oak Park,IL 60302 Vernell READING;INSPECTION
Henderson REQUIRED IF 4+UNITS;HAS
LOCAL FORM;COpy OF
CONTRACT OR ILLINOIS
DECLARATION REQUIRED
PARK FOREST Seller $5.00/$1000.00 350 Victory Drive (708)748-1112 SUMS DUE MUST BE PAID;
(Cook)Park Forest,IL 60466 INSPECTION REQUIRED;HAS
(Will)LOCAL FORM;$15 FEE FOR
EXEMPTIONS
PARK RIDGE Seller $2.00/$1000.00 505 Butler Place (847)318-5289 WATER BILL MUST BE PAID;
(Cook)Park Ridge,IL 60068 ZONING INSPECTION
REQUIRED;HAS LOCAL FORM
POSEN None 2440 W.Walter Zimny (708)385-0139 ORDINANCE REQUIRES
(Cook)Drive NOTICE TO VILLAGE CLERK
Posen,IL 60469 OF INTENT TO SELL ANY
RESIDENTIAL PROPERTY,
VILLAGE INSPECTION AND
CERTIFICATE OF
COMPLIANCE
RIVER FOREST Seller $0.50/$1000.00 400 Park Avenue (708)366-8500 WATER READING REQUIRED;
(Cook)River Forest,IL 60305 INSPECTION REQUIRED;HAS
LOCAL FORM;ZONING
INSPECTION
RIVER GROVE Seller $50.00/trans.If 2621 N.Thatcher Ave.(708)453-8000 WATER BILL AND OTHER
(Cook)single family;River Grove,IL 60171 Building Dept.OBLIGATIONS MUST BE PAID;
$25.00 plus COpy OF DEED REQUIRED
$25.00 for each
unit if apt.bldg.;
$100.00 other
properties
ROLLING MEADOWS Seller $3.00/$1000.00 3600 Kirchoff (847)394-8500 WATER AND SEWER BILLS
(Cook)Rolling Meadows,IL MUST BE PAID;COpy OF
60008 DEED AND ILLINOIS
DECLARATION REQUIRED;
HAS LOCAL FORM;FEE FOR
EXEMPT STAMP
SCHAUMBURG Seller $1.00/$1000.00 101 Schaumburg Ct.(847)895-4500 WATER BILL MUST BE PAID;
(Cook)Schaumburg,IL 60193 COpy OF ILLINOIS
(Oupage)DECLARATION REQUIRED,
HAS LOCAL FORM;$10 FEE
FOR EXEMPT STAMP
SKOKIE Seller $3.00/$1000.00 51270akton (847)673-0500 WATER BILL MUST BE PAID;
(Cook)Skokie,IL 60077 HAS LOCAL FORM;$15 FEE
FOR EXEMPT STAMP
Elaine Jacobson (312)263-7377
33 N.LaSalle,#2131
Chicago,IL 60602
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
50
Page 9 of 10
~CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
STICKNEY Seller $5.00/$1000.00 6533 W.Pershing Rd.(708)749-4400 FINAL WATER READING;
(Cook)Stickney,IL ORIGINAL DEED AND STATE
60402-4018 AND COUNTY DECLARATIONS
AND COpy OF CONTRACT
REQUIRED;HAS LOCAL FORM;
NO PERSONAL CHECKS;$25
FEE FOR EXEMPT STAMP
STONE PARK Seller $2.00/$500.00 1629 N.Mannheim (708)345-5550 FINAL WATER READING;
(Cook)Stone Park,IL 60165 HOUSING INSPECTION
REQUIRED ($50 PER
RESIDENCE);ILLINOIS
DECLARATION FORM
REQUIRED
STREAMWOOD Seller $3.00/$1000.00 301 E.Irving Park (630)837-0200 WATER BILL MUST BE PAID;
(Cook)Streamwood,IL 60107 Finance Dept.HAS LOCAL FORM;COpy OF
ILLINOIS DECLARATION
REQUIRED;$10 FEE FOR
EXEMPT STAMP
UNIVERSITY PARK Seller $1.00/$1000.00 698 Burnham Drive (708)534-6451 ALL SUMS DUE MUST BE PAID;
(Cook)University Park,IL INSPECTION REQUIRED ($250,
(Will)60466 NO PERSONAL CHECKS);HAS
LOCAL FORM
WESTCHESTER Seller $50.00/trans.10300 Roosevelt Road (708)345-0020 FINAL WATER READING;
(Cook)Westchester,IL 60154 $75.00 HOME INSPECTION;
ORIGINAL DEED REQUIRED;
STAMP,ALSO REQUIRED BY
THE RECORDER'S OFFICE TO
RECORD DEED
WHEATON Buyer $2.50/$1000.00 303 W.Wesley (630)260-2027 WATER AND BILL MUST BE
(DuPage)Wheaton,IL 60187 PAID;COpy OF CONTRACT
OR STATE DECLARATION
REQUIRED;HAS LOCAL FORM
WILMETTE Buyer $3.00/$1000.00 1200 Wilmette Ave.(847)251-2700 WATER BILL AND OTHER
(Cook)Wilmette,lL 60091 X:7610 INVOICES MUST BE PAID;HAS
LOCAL FORM
WOODRIDGE Seller $2.50/$1000.00 5 Plaza Drive (630)852-7000 WATER READING REQUIRED;
(DuPage)Woodridge,IL 60517 $75 OR AVERAGE OF LAST 2
(Will)BILLS DEPOSIT TOWARDS
FINAL WATER BILL;DEED AND
STATE DECLARATION
REQUIRED;HAS LOCAL FORM
WORTH None 7112W.111thSt.(708)448-1181 NO FEE;NEED CERTIFICATE
(Cook)Worth,IL 60482 OF PAYMENT FOR WATER
AND SEWER -$20.00 FEE
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 10 of 10
51
@ CHICAGO TITLE INSURANCE COMPANY
TRANSFER TAXES -CHICAGO METROPOLITAN AREA
As of August 2,2002
TAXING PRIMARY AMOUNT OF CONTACT TELEPHONE COMMENTS
DISTRICT LIABILITY TAX
STA TE
ILLINOIS Either party/$0.50/$500.00 County Recorder's Office (see below)SEE 35 ILCS 200/31-1 ET SEQ.
Seller customary (see below)
COUNTIES
COOK Seller $0.25/$500.00 Cook County Recorder (312)603-5050 HAS ITS OWN DECLARATION
118 N.Clark St.,#120 FORM
Chicago,IL 60602
DEKALB Either party/$0.25/$500.00 DeKalb County Recorder (815)895-7156 USE STATE DECLARATION
Seller customary 110 E.Sycamore St.FORM
Sycamore,IL 60178
DUPAGE Either party/$0.25/$500.00 DuPage County Recorder (630)682-7200 USE STATE DECLARATION
Seller customary 421 N.County Farm Road FORM
Wheaton,IL 60187
KANE Either party/$0.25/$500.00 Kane County Recorder (630)232-5935 USE STATE DECLARATION
Seller customary 719 S.Batavia Ave.Bldg C FORM
Geneva,IL 60134
KENDALL Either party/$0.25/$500.00 Kendall County Recorder (630)553-4112 USE STATE DECLARATION
Seller customary 111 W.Fox St.FORM
Yorkville,IL 60560
LAKE Either party/$0.25/$500.00 Lake County Recorder (847)360-6673 USE STATE DECLARATION
Seller customary 18 N.County St.FORM
Waukegan,IL 60085
MCHENRY Either party/$0.25/$500.00 McHenry County Recorder (815)334-4110 USE STATE DECLARATION
Seller customary 2200 N.Seminary Ave.(815)338-2040 FORM
Woodstock,lL 60098 x:115
ROCKFORD Either party/$1.50/$1000.00 Rockford County Recorder 815-987-3100 USE STATE DECLARATION
Seller customary 404 Elm St.FORM
Rockford,IL 61101
WILL Either party/$0.25/$500.00 Will County Recorder (815)740-4637 USE STATE DECLARATION
Seller customary 58 E.Clinton FORM
Suite 100
Joliet,IL 60432
NOTE:While every effort has been made to ensure the accuracy of this chart,the information contained herein is subject to change at any time.
The appropriate county or municipality should be contacted for the most current information and requirements.This list is updated twice a year,in
February and August.For the most recent on-line listing,go to http://www.cmetro.ctic.com.
Page 1 of 10
52
Appendix G
Sales Tax Assumptions and Calculations
The second table on page 9 of the report,which contains estimates of the percentage of sales tax paid
by Galena residents versus that paid by visitors to Galena,relied on the calculations and assumptions
shown here:
1.
2.
3.
The Report of Sales Tax Receipts by Standard Industrial Classification for the liability periods
of January 01.2002 through December 31.2002 which were collected in February 01.2002
through January 31.2003 shows that Galena's total 1%Municipal Sales Tax collected was
$753,449.92 or $753,450 (rounding to the nearest 10).This amount includes the general sales
tax collected AND the 1%collected on "food,drugs and medical appliances".Home rule sales
taxes would only apply to the general sales tax items.
The Galena Municipal Tax total MINUS the 1%"food,drugs and medical appliances"was
calculated by dividing the State's 5%total sales tax (which does NOT include "food,drugs and
medical appliances")by 5 ($3,140,666.08/5=$628,133.22).This means that Galena collected
1%Sales Tax of $628,130 (rounding to the nearest ten)and 1%tax on "food,drugs and
medical appliances"of $125,316.70,or $125,320 ($628,130 +$125,320 =$753,450).
The $483,130 figure shown in the second table on page 9 for "Sales Tax Revenue Collected"
was calculated by subtracting the $145,000 dedicated to the TIF District from the $628,1301 %
Municipal Sales Tax ($628,130 -$145,000 =$483,130).
An estimate of the percentages of 1%sales tax paid by Galena residents and that paid by
visitors was looked at in two ways,and the most conservative estimate was used in the table:
a.A comparison was made between the per capita amount of 1%municipal sales tax
collected within the state as a whole ($1,310,495,467.89/2000 state municipal
population of 10,749,236 =$121.92 per person)versus that collected within Galena
($753,449.92/2000 pop.3,460 =$217.76 per person).Galena collected $95.84 more
per person than the state's municipalities as a whole did.Assuming that the additional
revenue above the state's municipal per capita rate was generated by visitors to Galena,
one can say that $331,606.40 ($95.84/person x 3,460 people =$331,606.40)or 44%of
the 1%sales tax (including that paid on "food,drugs and medical appliances")was paid
by visitors,while 56%was paid by Galena residents.
b.Another approach involves comparing Galena with a community of similar size that
does not have a tourism economy.The City of Fulton (in Whiteside County)has a
population of 3,881.Fulton collected $212,664.44 from the 1%Municipal Sales Tax
for a total of $54.80 per capita.Galena collected $162.96 more per capita than Fulton
did ($217.76 -$54.80 =$162.%).Assuming that the additional revenue above Fulton's
per capita rate was generated by visitors to Galena,one can say that $563,841.60
($162.%/person x 3,460 people =$563,841.60)or 75%of the 1%sales tax (including
that paid on "food,drugs and medical appliances")was paid by visitors,while 25%was
paid by Galena residents.
40
The table on page 13 of the report,which contains estimates of the percentage of the "Drinking and
Eating Places"portion of the sales tax paid by Galena residents versus that paid by visitors to Galena,
relied on the calculations and assumptions shown here:
1.The Report of Sales Tax Receipts by Standard Industrial Classification for the liability periods
of January 01.2002 through December 31.2002 which were collected in February 01.2002
through January 31.2003 shows that Galena's total 1%Municipal Sales Tax collected by
businesses in the category "Drinking and Eating Places"was $136,992.39.
2.An estimate of the percentages of "Drinking and Eating Places"sales tax paid by Galena
residents and that paid by visitors was looked at in two ways,and the most conservative
estimate was used in the table:
a.A comparison was made between the per capita amount of "Drinking and Eating Places"
municipal sales tax collected within the state's municipalities as a whole
($132,110,390.71/2000 state municipal population of 10,749,236 =$12.29 per person)
versus that collected within Galena ($136,992.39/2000 pop.3,460 =$39.59 per person).
Galena collected $27.30 more per person than the state's municipalities as a whole did.
Assuming that the additional revenue above the state's per capita rate was generated by
visitors to Galena,one can say that $94,458 ($27.30/person x 3,460 people =$94,458)or
69%of the 1%"Drinking and Eating Places"sales tax was paid by visitors while 31 %was
paid by Galena residents.
b.Another approach involves comparing Galena with a community of similar size that does
not have a tourism economy.The City of Fulton (in Whiteside County)has a population of
3,881.Fulton collected $13,147.10 from the 1%"Drinking and Eating Places"Municipal
Sales Tax for a total of $3.39 per capita.Galena collected $36.20 more per capita than
Fulton did ($39.59 -$3.39 =$36.20).Assuming that the additional revenue above Fulton's
per capita rate was generated by visitors to Galena,one can say that $125,252
($36.20/person x 3,460 people =$125,252)or 91 %of the 1%"Drinking and Eating Places"
sales tax was paid by visitors,while 9%was paid by Galena residents.
41
1.Abby's High Street
2.Abe's Spring Street
3.Abigail's Honeymoon Cottage
4.Aldrich Guest House
5.Allens'Bedford Guest House
6.Allens'Ryan Mansion
7.Annie Wiggins Guest House
8.Anna's Snoop Sister's Inn
9.A very Guest House
10.Best Western Quiet House
11.Mars Avenue Guest House
12.Briar Wreath Guest House
13.Captain Gear Guest House
14.Captain Harris Guest House
15.Carry's Vintage Inn
16.Cloran Mansian Guest House
17.Country Inn &Suites
18.DeSoto Hotel
19.DeZoya Guest House
20.Fanners Guest House
21.Felt Manor ,
22.Gallery Guest ~:,v.,te.,.
23.Grandview
24.Green Briar
42
25.HeImann
26.Irish Cottage Hotel
27.John Henry Guest House
28.Logan House
29.Main Street Inn
30.Palace Campground
31.Park A venue Guest House
32.Queen Anne Guest House
33.Renaissance Suites
34.Steamboat House
35.Stillman Inn
36.Stoney Creek
37.Triangle Motel
38.Victorian Mansion
39.Victorian Pines
Appendix H
Galena Properties Paying Hotel Motel Tax
1
WHAT IS “HOME RULE”?
Under the 1970 Illinois Constitution, Home Rule shifts decision making from the state level (Springfield) to
the local level (Lake Forest) enabling communities to find local solutions to local problems.
Home Rule communities are granted a broad range of powers for the local good unless exempted by the
State. Often a Home Rule community is exempted from meeting requirements mandated by state legislation.
HOW DOES A COMMUNITY BECOME HOME RULE?
Municipalities with populations over 25,000 are automatically granted Home Rule status, while smaller
communities can put the question on a ballot and let voters decide. The majority (over 70%) of Illinois’
12.5 million citizens live in Home Rule communities. Among Illinois communities having Home Rule,
55% attained Home Rule status by voter approval of a Home Rule referendum, such as the one on the
November 2, 2004 ballot. No community has petitioned to revoke Home Rule status in the past 20 years.
WHAT NEARBY COMMUNITIES ARE HOME RULE?
Deerfield Gurnee Mettawa Skokie
Evanston Highland Park Mundelein Waukegan
Glenview Lincolnshire Northbrook Wilmette
Currently, several other North Shore communities like Lake Forest are considering voter approval of
Home Rule status.
WHY IS LAKE FOREST CONSIDERING HOME RULE?
If approved by the voters, Home Rule will provide the City with additional flexibility and local control for
maintaining the character of our community. It would enhance the City’s ability to preserve the integrity of
its zoning ordinances, to operate in a more cost-effective manner, and to have a more diversified and flexible
revenue base that could reduce dependency on property taxes.
WHAT ARE THE BENEFITS OF HOME RULE?
The adoption of Home Rule would provide Lake Forest greater protection from state mandates and the
ability to solve problems at a local level. Specifically, major benefits frequently associated with Home Rule
are threefold:
Maintaining Community Character
Home Rule would mean that the State of Illinois cannot intercede as a super zoning authority. The City
would retain local control over zoning issues instead of allowing petitioners to go to the State for final
decisions on such things as affordable housing, day care, etc. Petitions would come directly to the City and
go through the local public hearing process for a decision. This local process gives residents the opportunity
HOME RULE QUESTIONS & ANSWERS
2
to review petitions that directly impact their property. Lake Forest would have direct control over important
issues that impact property values and community character.
Increased Financial Flexibility
Lake Forest’s long-term financial stability is being impacted by decreasing revenues (tax cap limitation and a
reduction in state revenues, development fees and sales taxes) coupled with increasing expenses (higher
insurance, pension and health care costs, aging infrastructure, and additional state mandates). Home Rule is
not only a flexible tool that endorses local decision making; it enables sound long-term fiscal planning.
Home Rule would provide Lake Forest with the flexibility to explore new funding sources, such as a
licensing fee for service businesses (banks, landscapers, etc.), restaurant tax, real estate transfer tax, etc.
Home Rule status would also allow the City to use the existing Hotel Tax revenue for infrastructure (streets,
sewers, etc.) instead of limiting its use solely to tourism. Home Rule communities have more flexibility in
regard to debt offerings often resulting in lower interest rates and a strengthened bond rating.
Reduced Regulation from State Mandates
Home Rule can afford Lake Forest greater protection against state control, such as the recently enacted
Affordable Housing Act. Under that Act, Lake Forest could be required to increase its overall percentage of
affordable housing to 10%, or approximately 330 new units. If Lake Forest were Home Rule, it could still
support this important initiative but at a level that more appropriately addresses our community’s needs.
State legislatures often impose unfunded mandates on local governments to provide certain services that fail
to provide a revenue source to offset the cost of those services.
WHAT ARE THE POTENTIAL DISADVANTAGES OF HOME RULE?
Home Rule gives local government greater discretion to generate revenues through issuing bonds and
increased taxes -- i.e., property and sales tax increases, restaurant tax, real estate transfer tax, etc.
Home Rule permits greater local control over decision making without state oversight and without certain
procedural limitations.
WILL PROPERTY TAXES INCREASE UNDER HOME RULE?
Based on the research of Professor James Banovetz, widely regarded as the foremost expert on Home Rule in
Illinois, there is no evidence that Home Rule municipalities have higher or faster growing property taxes than
comparable non-Home Rule municipalities. In fact, Home Rule status is often used to shift the tax burden
from property taxes to other revenue sources, such as licensing fees, restaurant tax, real estate transfer tax,
etc. This would diversify the revenue base and reduce the burden on property owners. Indeed, communities
that have adopted Home Rule status have seen their property taxes increase at a lower rate than non-Home
Rule communities.
The City Council has recognized the concern of residents about increased taxing authority. In early August
2004, the City Council adopted an ordinance to continue to adhere to the property tax limitations commonly
referred to as the “property tax cap.” The only exceptions to this limitation would be if an emergency or legal
requirement dictates an increase or if the residents approved a referendum for an increase beyond that called
for under tax cap legislation. Additionally, under a proposal before the City Council, if Home Rule authority
is approved by the voters, any increase in tax rates would require two public meetings and a super-majority
(two-thirds) vote of the City Council.
3
IF THE HOME RULE REFERENDUM IS APPROVED, DOES THAT MEAN THAT
THE CITY WILL ADOPT A REAL ESTATE TRANSFER TAX?
The real estate transfer tax is one alternative revenue source that could be considered by The City of Lake
Forest if the voters approve the Home Rule referendum. Before the City could enact a real estate transfer tax,
however, voters would have to approve it on a separate referendum in the future.
HOW DOES HOME RULE AFFECT SCHOOL DISTRICT FUNDING?
Home Rule has no effect on School Districts 115 or 67 as they are independent governmental and funding
bodies.
HOW DO RESIDENTS CONTROL THE USE OF HOME RULE?
Voters can petition to revoke a community’s Home Rule status. (In Illinois, this has not occurred in the past
20 years.)
Another safeguard for taxation and spending restraint is resident participation in City government and local
elections. One-half of the City’s aldermen are up for election each year, the Mayor every two years. Lake
Forest has a long-standing tradition of residents staying informed on local issues and communicating with
local officials. If residents view the City Council as not fiscally prudent, residents can vote to change Council
membership and leadership.
Finally, the Aldermen and Mayor are also residents. They would be personally impacted by any Council
action.
IF THE HOME RULE REFERENDUM FAILS, HOW WILL IT AFFECT LAKE
FOREST RESIDENTS?
Lake Forest will be required to comply with all State mandates, including those that are not funded; some
current mandates could impact community character, long-term finances and property values.
Without the financial flexibility Home Rule provides, the City Council will continue to look for ways to
contain costs to maintain a balanced budget and fund necessary capital expenditures. This would likely
include reductions in personnel and equipment purchases; postponement/elimination of needed capital
improvements (repairs to streets, sewers, parks, etc.); and/or modifications to user fees to fund service
delivery costs (garbage collection, etc.).
In all likelihood, additional borrowing for infrastructure improvements would be required. The issuance of
additional bonds would result in higher property taxes.
IF THE HOME RULE REFERENDUM IS APPROVED, HOW WILL IT AFFECT
LAKE FOREST RESIDENTS?
Lake Forest will not be required to comply with all State mandates (whether funded or not) but will have the
ability to evaluate certain State requirements and decide what is appropriate for Lake Forest.
The City Council will have the flexibility to explore a variety of alternative revenue sources to balance future
budgets and fund needed infrastructure improvements.
home rule/q & a final 9/7/04
4
LEARN MORE ABOUT HOME RULE
Residents have an opportunity to learn more about Home Rule and to discuss its impact on
community character with their Aldermen at these upcoming meetings:
Ward 1: Thursday, September 23, 6:30-8:30 p.m.,
Sheridan School, 1360 N. Sheridan Road
Ward 2: Wednesday, September 29, 6:30-8:30 p.m.,
Cherokee School, 475 E. Cherokee Road
Ward 3: to be determined
Ward 4: Tuesday, September 28, 6:30-8:30 p.m.,
Everett School, 1111 Everett School Road
Public Forum: Wednesday, October 6, 6:30-8:30 p.m.,
location to be determined
For updates on these meetings and additional information on Home Rule, go to the City’s
website at www.cityoflakeforest.com and visit the “What’s New” section.
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u
s
i
n
g
th
a
t
th
e
y
we
r
e
ba
r
e
l
y
ca
p
a
b
l
e
of
ju
d
i
c
i
a
l
in
t
e
r
p
r
e
t
a
t
i
o
n
,
so
m
e
t
i
m
e
s
le
a
d
i
n
g
to
im
p
l
e
m
e
n
t
a
t
i
o
n
in
an
ar
b
i
t
r
a
r
y
an
d
ca
p
r
i
c
i
o
u
s
fa
s
h
i
o
n
.
In
d
e
e
d
,
Il
l
i
n
o
i
s
st
u
d
e
n
t
s
o
f
lo
c
a
l
go
v
e
r
n
m
e
n
t
ro
u
t
i
n
e
l
y
at
t
r
i
b
u
t
e
Il
l
i
n
o
i
s
’
un
u
s
u
a
l
l
y
la
r
g
e
nu
m
b
e
r
of
lo
c
a
l
go
v
e
r
n
m
e
n
t
s
to
th
e
ne
e
d
to
ev
a
d
e
st
a
t
u
t
o
r
y
re
s
t
r
i
c
t
i
o
n
s
on
m
u
n
i
c
i
p
a
l
ta
x
i
n
g
po
w
e
r
s
so
th
a
t
se
r
v
i
c
e
s
de
m
a
n
d
e
d
by
th
e
pu
b
l
i
c
co
u
l
d
be
p
r
o
v
i
d
e
d
.
Ba
n
o
v
e
t
z
,
“I
l
l
i
n
o
i
s
Ho
m
e
Ru
l
e
:
A
Ca
s
e
St
u
d
y
in
Fi
s
c
a
l
Re
s
p
o
n
s
i
b
i
l
i
t
y
,
”
J
o
u
r
n
a
l
o
f
R
e
g
i
o
n
a
l
A
n
a
l
y
s
i
s
an
d
Po
l
i
c
y
,
32
,
p.
79
(2
0
0
2
)
.
E.
D
e
s
p
i
t
e
th
e
st
a
t
e
’
s
hi
s
t
o
r
y
o
f
lo
c
a
l
go
v
e
r
n
m
e
n
t
di
s
t
r
u
s
t
,
es
p
e
c
i
a
l
l
y
fe
a
r
s
o
f
u
n
b
r
i
d
l
e
d
p
r
o
p
e
r
t
y
ta
x
in
c
r
e
a
s
e
s
,
ho
m
e
ru
l
e
ef
f
o
r
t
s
ul
t
i
m
a
t
e
l
y
pr
o
v
e
d
su
c
c
e
s
s
f
u
l
w
h
e
n
v
o
t
e
r
s
ap
p
r
o
v
e
d
th
e
19
7
0
Il
l
i
n
o
i
s
Co
n
s
t
i
t
u
t
i
o
n
.
Th
a
t
co
n
s
t
i
t
u
t
i
o
n
p
r
o
v
i
d
e
d
Il
l
i
n
o
i
s
ci
t
i
e
s
an
d
vi
l
l
a
g
e
s
wi
t
h
an
op
t
i
o
n
a
l
ho
m
e
ru
l
e
sy
s
t
e
m
th
a
t
Wi
l
l
i
a
m
N.
Ca
s
s
e
l
l
a
of
th
e
N
a
t
i
o
n
a
l
Ci
v
i
c
Le
a
g
u
e
ha
s
ca
l
l
e
d
“t
h
e
mo
s
t
ad
v
a
n
c
e
d
fo
r
m
[o
f
go
v
e
r
n
m
e
n
t
]
as
fa
r
as
a
fl
e
x
i
b
l
e
po
w
e
r
sy
s
t
e
m
is
co
n
c
e
r
n
e
d
.
”
Ba
n
o
v
e
t
z
,
su
p
r
a
.
II
.
C
O
N
S
T
I
T
U
T
I
O
N
A
L
H
O
M
E
RU
L
E
PO
W
E
R
S
A.
A
r
t
i
c
l
e
VI
I
,
§6
(
a
)
o
f
th
e
19
7
0
Il
l
i
n
o
i
s
C
o
n
s
t
i
t
u
t
i
o
n
pr
o
v
i
d
e
s
as
fo
l
l
o
w
s
:
(a
)
A
Co
u
n
t
y
wh
i
c
h
ha
s
a
ch
i
e
f
ex
e
c
u
t
i
v
e
of
f
i
c
e
r
e
l
e
c
t
e
d
by
th
e
el
e
c
t
o
r
s
o
f
th
e
co
u
n
t
y
an
d
an
y
mu
n
i
c
i
p
a
l
i
t
y
w
h
i
c
h
ha
s
a
p
o
p
u
l
a
t
i
o
n
o
f
mo
r
e
th
a
n
2
5
,
0
0
0
ar
e
ho
m
e
ru
l
e
un
i
t
s
.
Ot
h
e
r
m
u
n
i
c
i
p
a
l
i
t
i
e
s
ma
y
el
e
c
t
by
re
f
e
r
e
n
d
u
m
to
be
c
o
m
e
ho
m
e
ru
l
e
un
i
t
s
.
Ex
c
e
p
t
as
li
m
i
t
e
d
by
th
i
s
Se
c
t
i
o
n
,
a
h
o
m
e
ru
l
e
un
i
t
ma
y
ex
e
r
c
i
s
e
an
y
p
o
w
e
r
an
d
pe
r
f
o
r
m
an
y
fu
n
c
t
i
o
n
p
e
r
t
a
i
n
i
n
g
to
it
s
g
o
v
e
r
n
m
e
n
t
an
d
af
f
a
i
r
s
in
c
l
u
d
i
n
g
,
bu
t
no
t
li
m
i
t
e
d
to
th
e
po
w
e
r
to
re
g
u
l
a
t
e
fo
r
th
e
pr
o
t
e
c
t
i
o
n
o
f
th
e
p
u
b
l
i
c
he
a
l
t
h
,
sa
f
e
t
y
,
mo
r
a
l
s
an
d
we
l
f
a
r
e
;
to
li
c
e
n
s
e
;
to
ta
x
;
an
d
to
in
c
u
r
de
b
t
.
B.
Th
i
s
is
th
e
ba
s
i
c
g
r
a
n
t
of
co
n
s
t
i
t
u
t
i
o
n
a
l
ho
m
e
ru
l
e
po
w
e
r
s
.
It
ex
p
r
e
s
s
l
y
st
a
t
e
s
th
a
t
a
ho
m
e
ru
l
e
un
i
t
m
a
y
ex
e
r
c
i
s
e
an
y
po
w
e
r
pe
r
t
a
i
n
i
n
g
to
it
s
go
v
e
r
n
m
e
n
t
an
d
af
f
a
i
r
s
.
2
M
o
r
e
o
v
e
r
,
Se
c
t
i
o
n
6(
m
)
st
a
t
e
s
th
a
t
,
“P
o
w
e
r
s
an
d
fu
n
c
t
i
o
n
s
of
ho
m
e
ru
l
e
un
i
t
s
sh
a
l
l
be
li
b
e
r
a
l
l
y
co
n
s
t
r
u
e
d
.
”
Th
i
s
la
n
g
u
a
g
e
wa
s
in
t
e
n
d
e
d
to
re
d
u
c
e
th
e
li
k
e
l
i
h
o
o
d
of
n
a
r
r
o
w
ju
d
i
c
i
a
l
in
t
e
r
p
r
e
t
a
t
i
o
n
s
of
ho
m
e
ru
l
e
po
w
e
r
s
,
wh
i
c
h
we
r
e
in
t
e
n
d
e
d
by
th
e
dr
a
f
t
e
r
s
to
be
ve
r
y
ex
p
a
n
s
i
v
e
.
C.
In
d
e
e
d
,
th
e
dr
a
f
t
e
r
s
of
Ar
t
i
c
l
e
VI
I
,
6,
of
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
cl
e
a
r
l
y
ex
p
r
e
s
s
e
d
th
e
i
r
in
t
e
n
t
to
re
v
e
r
s
e
th
e
tr
a
d
i
t
i
o
n
a
l
ap
p
l
i
c
a
t
i
o
n
of
Di
l
l
o
n
’
s
Ru
l
e
.
Du
r
i
n
g
th
e
co
u
r
s
e
of
th
e
19
7
0
co
n
s
t
i
t
u
t
i
o
n
a
l
co
n
v
e
n
t
i
o
n
,
Jo
h
n
Pa
r
k
h
u
r
s
t
,
on
e
of
th
e
dr
a
f
t
e
r
s
,
st
a
t
e
d
,
“S
o
we
di
d
co
m
e
to
gr
i
p
s
wi
t
h
Di
l
l
o
n
’
s
Ru
l
e
an
d
we
di
d
tr
y
to
tu
r
n
it
ar
o
u
n
d
18
0
de
g
r
e
e
s
[w
i
t
h
re
s
p
e
c
t
to
ho
m
e
ru
l
e
un
i
t
s
.
]
”
Se
e
R
E
C
O
R
D
OF
PR
O
C
E
E
D
I
N
G
S
,
SI
X
T
H
IL
L
I
N
O
I
S
CO
N
S
T
I
T
U
T
I
O
N
A
L
CO
N
V
E
N
T
I
O
N
,
p.
30
2
4
(1
9
7
2
)
.
D.
In
ge
n
e
r
a
l
,
th
e
co
u
r
t
s
ha
v
e
ad
h
e
r
e
d
to
th
e
pr
i
n
c
i
p
l
e
th
a
t
ho
m
e
ru
l
e
le
g
i
s
l
a
t
i
v
e
po
w
e
r
is
to
be
in
t
e
r
p
r
e
t
e
d
ex
p
a
n
s
i
v
e
l
y
.
Se
e
Ci
t
y
o
f
Ev
a
n
s
t
o
n
v.
Cr
e
a
t
e
,
In
c
.
,
85
11
1
.
2
d
10
1
,
42
1
N.
E
.
2
d
19
6
,
51
Il
l
.
D
e
c
.
68
8
(1
9
8
1
)
.
Th
e
re
v
e
r
s
a
l
of
Di
l
l
o
n
’
s
Ru
l
e
,
as
ap
p
l
i
e
d
to
ho
m
e
ru
l
e
un
i
t
s
,
ha
s
be
e
n
su
b
s
t
a
n
t
i
a
t
e
d
by
a
si
g
n
i
f
i
c
a
n
t
bo
d
y
o
f
ca
s
e
la
w
.
Id
.
;
We
b
s
t
e
r
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
13
2
Il
l
.
A
p
p
.
3
d
66
6
,
47
8
N.
E
.
2
d
44
6
,
88
II
I
.
D
e
c
.
13
1
(1
s
t
Di
s
t
.
19
8
5
)
.
Se
e
al
s
o
Pe
o
p
l
e
ex
re
t
.
B
e
r
n
a
r
d
i
v.
Ci
t
y
o
f
H
i
g
h
l
a
n
d
Pa
r
/
c
,
12
1
I1
1
.
2
d
1,
52
0
N.
E
.
2
d
31
6
,
11
7
Il
l
.
D
e
c
.
15
5
(1
9
8
8
)
,
wh
i
c
h
re
a
f
f
i
r
m
e
d
th
e
ab
r
o
g
a
t
i
o
n
o
f
Di
l
l
o
n
’
s
Ru
l
e
wi
t
h
re
s
p
e
c
t
to
ho
m
e
ru
l
e
un
i
t
s
.
II
I
.
H
O
M
E
RU
L
E
LE
G
I
S
L
A
T
I
V
E
AU
T
H
O
R
I
T
Y
.
Wi
t
h
th
e
ad
v
e
n
t
of
ho
m
e
ru
l
e
,
th
e
le
g
a
l
an
a
l
y
s
i
s
re
g
a
r
d
i
n
g
th
e
br
e
a
d
t
h
o
f
co
r
p
o
r
a
t
e
au
t
h
o
r
i
t
i
e
s
’
le
g
i
s
l
a
t
i
v
e
au
t
h
o
r
i
t
y
mu
s
t
be
re
v
i
s
e
d
co
m
p
l
e
t
e
l
y
.
Th
e
ap
p
r
o
p
r
i
a
t
e
in
q
u
i
r
y
w
i
t
h
re
s
p
e
c
t
to
ho
m
e
ru
l
e
le
g
i
s
l
a
t
i
o
n
is
(a
)
wh
e
t
h
e
r
th
e
or
d
i
n
a
n
c
e
re
l
a
t
e
s
to
th
e
mu
n
i
c
i
p
a
l
i
t
y
’
s
lo
c
a
l
go
v
e
r
n
m
e
n
t
an
d
3
af
f
a
i
r
s
an
d
(
b
)
wh
e
t
h
e
r
th
e
ex
e
r
c
i
s
e
of
ho
m
e
ru
l
e
po
w
e
r
s
ha
s
be
e
n
su
p
e
r
s
e
d
e
d
by
ot
h
e
r
co
n
s
t
i
t
u
t
i
o
n
a
l
pr
o
v
i
s
i
o
n
s
or
by
ap
p
r
o
p
r
i
a
t
e
ac
t
i
o
n
o
f
th
e
Ge
n
e
r
a
l
A
s
s
e
m
b
l
y
.
Un
l
e
s
s
so
m
e
ty
p
e
o
f
po
s
i
t
i
v
e
pr
o
h
i
b
i
t
i
o
n
ex
i
s
t
s
,
th
e
co
r
p
o
r
a
t
e
au
t
h
o
r
i
t
i
e
s
of
a
ho
m
e
ru
l
e
un
i
t
ha
v
e
br
o
a
d
,
di
s
c
r
e
t
i
o
n
a
r
y
po
w
e
r
s
to
en
a
c
t
le
g
i
s
l
a
t
i
o
n
.
A.
Ho
m
e
ru
l
e
un
i
t
s
ha
v
e
al
l
th
e
po
w
e
r
s
of
a
so
v
e
r
e
i
g
n
,
li
m
i
t
e
d
on
l
y
by
th
e
co
n
s
t
i
t
u
t
i
o
n
or
by
th
e
Ge
n
e
r
a
l
As
s
e
m
b
l
y
in
th
e
ma
n
n
e
r
pr
o
v
i
d
e
d
by
th
e
c
o
n
s
t
i
t
u
t
i
o
n
.
Co
u
r
t
s
ca
n
in
v
a
l
i
d
a
t
e
ho
m
e
ru
l
e
le
g
i
s
l
a
t
i
o
n
on
l
y
on
th
e
g
r
o
u
n
d
s
th
a
t
th
e
en
a
c
t
m
e
n
t
vi
o
l
a
t
e
s
th
e
F
e
d
e
r
a
l
or
St
a
t
e
Co
n
s
t
i
t
u
t
i
o
n
or
vi
o
l
a
t
e
s
a
ma
n
d
a
t
e
im
p
o
s
e
d
by
st
a
t
e
or
fe
d
e
r
a
l
st
a
t
u
t
e
.
Ci
t
y
o
f
El
g
i
n
v.
Co
u
n
t
y
o
f
Co
o
k
,
16
9
Il
l
.
2
d
53
,
66
0
N.
E
.
2
d
87
5
,
21
4
Il
l
.
D
e
c
.
16
8
(1
9
9
5
)
;
S
t
a
h
l
v.
Vi
l
l
a
g
e
o
f
Ho
f
f
m
a
n
Es
t
a
t
e
s
,
29
6
Il
l
.
A
p
p
.
3
d
55
0
,
69
4
N
.
E
.
2
d
11
0
2
,
23
0
Il
l
.
D
e
c
.
82
4
(1
s
t
Di
s
t
19
9
8
)
.
B.
It
sh
o
u
l
d
be
no
t
e
d
,
ho
w
e
v
e
r
,
th
a
t
th
e
ac
q
u
i
s
i
t
i
o
n
o
f
ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
do
e
s
no
t
au
t
o
m
a
t
i
c
a
l
l
y
va
l
i
d
a
t
e
pr
e
e
x
i
s
t
i
n
g
or
d
i
n
a
n
c
e
s
.
If
an
or
d
i
n
a
n
c
e
w
a
s
en
a
c
t
e
d
be
f
o
r
e
th
e
ac
q
u
i
s
i
t
i
o
n
of
ho
m
e
ru
l
e
po
w
e
r
s
,
th
e
or
d
i
n
a
n
c
e
’
s
va
l
i
d
i
t
y
is
te
s
t
e
d
un
d
e
r
th
e
mu
n
i
c
i
p
a
l
i
t
y
’
s
pr
i
o
r
,
no
n
-
h
o
m
e
ru
l
e
st
a
t
u
s
.
Ba
n
k
o
f
El
k
Gr
o
v
e
v.
Ci
t
y
o
f
Jo
l
i
e
t
,
17
1
Il
l
.
A
p
p
.
3
d
32
1
,
52
5
N.
E
.
2
d
56
9
,
12
1
Il
l
.
D
e
c
.
51
1
(3
d
Di
s
t
.
19
8
8
)
;
A
p
p
l
i
c
a
t
i
o
n
o
f
Co
u
n
t
y
C
o
l
l
e
c
t
o
r
o
f
K
a
n
e
Co
u
n
t
y
,
13
2
Il
l
.
2
d
64
,
54
7
N.
E
.
2
d
10
7
,
13
8
I
l
l
.
D
e
c
.
13
8
(1
9
8
9
)
(
p
r
e
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
re
g
a
r
d
i
n
g
or
d
i
n
a
n
c
e
pu
b
l
i
c
a
t
i
o
n
re
q
u
i
r
e
m
e
n
t
w
a
s
bi
n
d
i
n
g
)
.
A
m
u
n
i
c
i
p
a
l
i
t
y
ne
e
d
no
t
en
a
c
t
an
or
d
i
n
a
n
c
e
to
ex
e
c
u
t
e
it
s
ho
m
e
ru
l
e
p
o
w
e
r
s
.
Be
n
e
f
i
c
i
a
l
De
v
e
l
o
p
m
e
n
t
Co
r
p
.
v.
Ci
t
y
o
f
H
i
g
h
l
a
n
d
P
a
r
k
,
16
1
Il
l
.
2
d
32
1
,
64
1
N
.
E
.
2
d
43
5
,
20
4
Il
l
.
D
e
c
.
21
1
(1
9
9
4
)
.
C.
Th
e
r
e
ar
e
ex
p
r
e
s
s
co
n
s
t
i
t
u
t
i
o
n
a
l
li
m
i
t
a
t
i
o
n
s
un
d
e
r
Ar
t
i
c
l
e
VI
I
,
S
e
c
t
i
o
n
6
th
a
t
pr
e
c
l
u
d
e
ho
m
e
ru
l
e
un
i
t
s
fr
o
m
:
4
1.
In
c
u
r
r
i
n
g
de
b
t
in
ex
c
e
s
s
of
40
ye
a
r
s
2.
Ad
o
p
t
i
n
g
or
d
i
n
a
n
c
e
s
fo
r
th
e
pu
n
i
s
h
m
e
n
t
of
fe
l
o
n
i
e
s
3.
Pr
o
v
i
d
i
n
g
fo
r
im
p
r
i
s
o
n
m
e
n
t
of
ov
e
r
6
mo
n
t
h
s
4.
Li
c
e
n
s
i
n
g
fo
r
re
v
e
n
u
e
5.
Im
p
o
s
i
n
g
ta
x
e
s
me
a
s
u
r
e
d
by
in
c
o
m
e
or
ea
r
n
i
n
g
s
or
up
o
n
oc
c
u
p
a
t
i
o
n
s
6.
Pr
o
v
i
d
i
n
g
fo
r
it
s
of
f
i
c
e
r
s
,
th
e
i
r
ma
n
n
e
r
of
se
l
e
c
t
i
o
n
an
d
te
r
m
s
o
f
of
f
i
c
e
ex
c
e
p
t
as
ap
p
r
o
v
e
d
by
re
f
e
r
e
n
d
u
m
of
ot
h
e
r
w
i
s
e
au
t
h
o
r
i
z
e
d
by
la
w
.
IV
.
H
O
M
E
RU
L
E
AN
D
LO
C
A
L
A
F
F
A
I
R
S
Ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
is
ve
r
y
br
o
a
d
,
bu
t
th
e
r
e
ar
e
li
m
i
t
a
t
i
o
n
s
to
it
s
ex
e
r
c
i
s
e
.
On
e
su
c
h
li
m
i
t
a
t
i
o
n
is
th
a
t
th
e
ho
m
e
ru
l
e
un
i
t
ca
n
n
o
t
le
g
i
s
l
a
t
e
wi
t
h
re
g
a
r
d
to
ma
t
t
e
r
s
th
a
t
ar
e
no
t
o
f
lo
c
a
l
co
n
c
e
r
n
.
A.
A
ho
m
e
ru
l
e
un
i
t
’
s
le
g
i
s
l
a
t
i
o
n
mu
s
t
re
l
a
t
e
to
it
s
lo
c
a
l
af
f
a
i
r
s
or
go
v
e
r
n
m
e
n
t
.
A
ho
m
e
ru
l
e
un
i
t
’
s
le
g
i
s
l
a
t
i
o
n
ca
n
re
l
a
t
e
on
l
y
to
it
s
ow
n
le
g
i
t
i
m
a
t
e
co
n
c
e
r
n
s
,
no
t
to
th
o
s
e
of
th
e
st
a
t
e
or
na
t
i
o
n
.
Ci
t
y
o
f
De
s
F
l
a
m
e
s
v.
Ch
i
c
a
g
o
&
No
r
t
h
We
s
t
e
r
n
Ry
.
,
65
Il
l
.
2
d
1,
35
7
N.
E
.
2
d
43
3
,
2
Il
l
.
D
e
c
.
26
6
(1
9
7
6
)
(r
a
i
l
r
o
a
d
no
i
s
e
re
g
u
l
a
t
i
o
n
a
m
a
t
t
e
r
o
f
st
a
t
e
w
i
d
e
,
no
t
lo
c
a
l
,
co
n
c
e
r
n
)
;
se
e
al
s
o
Oa
k
P
a
r
k
Tr
u
s
t
&
Sa
v
i
n
g
s
Ba
n
k
v.
Vi
l
l
a
g
e
o
f
Mt
.
Pr
o
s
p
e
c
t
,
18
1
Il
l
.
A
p
p
.
3
d
10
,
53
6
N.
E
.
2
d
76
3
,
12
9
II
l
.
D
e
c
.
71
3
(1
s
t
Di
s
t
.
19
8
9
)
(l
i
c
e
n
s
i
n
g
of
mu
l
t
i
f
a
m
i
l
y
dw
e
l
l
i
n
g
un
i
t
s
is
lo
c
a
l
co
n
c
e
r
n
)
;
Cr
a
m
En
t
e
r
p
r
i
s
e
s
,
In
c
.
v.
Mo
u
n
d
Ci
t
y
,
18
9
I1
l
.
A
p
p
.
3
d
13
0
,
54
4
N.
E
.
2
d
13
2
9
,
13
6
Il
l
.
D
e
c
.
55
4
(5
t
h
Di
s
t
.
19
8
9
)
(v
a
c
a
t
i
o
n
of
st
r
e
e
t
s
an
d
al
l
e
y
s
is
ma
t
t
e
r
o
f
lo
c
a
l
co
n
c
e
r
n
)
;
Ka
d
z
i
e
l
a
w
s
k
i
v.
B
o
a
r
d
o
f
F
i
r
e
&
P
o
l
i
c
e
Co
m
m
i
s
s
i
o
n
e
r
s
,
19
4
Il
l
.
A
p
p
.
3
d
67
6
,
55
1
N.
E
.
2
d
33
1
,
14
1
Il
l
.
D
e
c
.
33
8
(1
s
t
Di
s
t
.
19
9
0
)
(o
r
d
i
n
a
n
c
e
cr
e
a
t
i
n
g
im
p
o
s
i
t
i
o
n
of
fi
n
e
s
to
di
s
c
i
p
l
i
n
e
po
l
i
c
e
an
d
fi
r
e
em
p
l
o
y
e
e
s
)
;
Tr
e
t
t
e
n
e
r
o
v.
Ci
v
i
l
Se
r
v
i
c
e
Co
m
m
i
s
s
i
o
n
o
f
Ci
t
y
o
f
A
u
r
o
r
a
,
22
1
I1
l
.
A
p
p
.
3
d
32
6
,
58
1
N.
E
.
2
d
85
7
,
16
3
Il
l
.
D
e
c
.
70
3
(2
n
d
Di
s
t
.
19
9
1
)
(o
r
d
i
n
a
n
c
e
de
t
e
r
m
i
n
e
s
w
h
e
n
he
a
r
i
n
g
5
be
f
o
r
e
ci
v
i
l
se
r
v
i
c
e
co
m
m
i
s
s
i
o
n
is
wa
r
r
a
n
t
e
d
)
;
P
a
g
e
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
29
11
l
.
A
p
p
.
3
d
45
0
,
70
1
N.
E
.
2
d
21
8
,
23
3
Il
l
.
D
e
c
.
57
5
(1
9
9
8
)
(c
i
t
y
=
s
hu
m
a
n
ri
g
h
t
s
or
d
i
n
a
n
c
e
)
.
P
r
o
p
e
r
t
y
ta
x
le
v
i
e
s
ar
e
ma
t
t
e
r
s
of
lo
c
a
l
co
n
c
e
r
n
an
d
w
i
t
h
i
n
th
e
sc
o
p
e
of
ho
m
e
ru
l
e
po
w
e
r
s
.
Tr
u
s
t
No
.
11
5
v.
Pe
o
p
l
e
ex
re
l
.
Li
t
t
l
e
,
32
8
Il
l
.
A
p
p
.
3
d
10
3
3
,
76
7
N.
E
.
2
d
93
3
,
26
3
Il
l
.
D
e
c
.
20
7
(2
0
0
2
)
;
Al
p
h
a
Ga
m
m
a
Rh
o
Al
u
m
n
i
v.
P
e
o
p
l
e
cx
re
L
Bo
t
l
a
w
,
32
2
Il
l
.
A
p
p
.
3
d
31
0
,
75
0
N.
E
.
2
d
28
2
,
25
5
Il
l
.
D
e
c
.
70
1
(2
0
0
1
)
.
B.
In
K
a
l
o
d
i
m
o
s
v.
Vi
l
l
a
g
e
o
f
Mo
r
t
o
n
Gr
o
v
e
,
10
3
Il
1
.
2
d
48
3
,
4
7
0
N.
E
.
2
d
26
6
,
83
Il
l
.
D
e
c
.
30
8
(1
9
8
4
)
,
th
e
Su
p
r
e
m
e
Co
u
r
t
ad
d
r
e
s
s
e
d
th
e
is
s
u
e
of
w
h
e
t
h
e
r
a
ho
m
e
ru
l
e
un
i
t
ha
d
th
e
p
o
w
e
r
to
ba
r
th
e
po
s
s
e
s
s
i
o
n
of
ha
n
d
g
u
n
s
.
Th
e
co
u
r
t
’
s
an
a
l
y
s
i
s
o
f
th
e
is
s
u
e
be
g
a
n
wi
t
h
a
d
i
s
c
u
s
s
i
o
n
of
w
h
e
t
h
e
r
th
e
ba
n
re
l
a
t
e
d
to
th
e
vi
l
l
a
g
e
’
s
lo
c
a
l
p
r
o
b
l
e
m
s
.
Th
e
co
u
r
t
fr
a
m
e
d
th
e
ap
p
l
i
c
a
b
l
e
le
g
a
l
te
s
t
as
fo
l
l
o
w
s
:
W
h
e
t
h
e
r
a
p
a
r
t
i
c
u
l
a
r
pr
o
b
l
e
m
is
of
st
a
t
e
w
i
d
e
r
a
t
h
e
r
th
a
n
lo
c
a
l
di
m
e
n
s
i
o
n
mu
s
t
be
de
c
i
d
e
d
no
t
on
th
e
ba
s
i
s
of
a
s
p
e
c
i
f
i
c
fo
r
m
u
l
a
or
li
s
t
i
n
g
se
t
fo
r
t
h
in
th
e
Co
n
s
t
i
t
u
t
i
o
n
bu
t
wi
t
h
re
g
a
r
d
fo
r
th
e
na
t
u
r
e
an
d
ex
t
e
n
t
o
f
th
e
pr
o
b
l
e
m
,
th
e
un
i
t
s
of
go
v
e
r
n
m
e
n
t
w
h
i
c
h
ha
v
e
th
e
m
o
s
t
vi
t
a
l
in
t
e
r
e
s
t
in
it
s
so
l
u
t
i
o
n
,
an
d
th
e
ro
l
e
tr
a
d
i
t
i
o
n
a
l
l
y
p
l
a
y
e
d
by
lo
c
a
l
an
d
st
a
t
e
w
i
d
e
au
t
h
o
r
i
t
i
e
s
in
de
a
l
i
n
g
wi
t
h
it
.
47
0
N.
E
.
2
d
at
27
4
.
Wh
i
l
e
re
c
o
g
n
i
z
i
n
g
th
a
t
we
a
p
o
n
s
co
n
t
r
o
l
an
d
cr
i
m
e
p
r
e
v
e
n
t
i
o
n
we
r
e
to
so
m
e
ex
t
e
n
t
ma
t
t
e
r
s
o
f
st
a
t
e
w
i
d
e
co
n
c
e
r
n
,
th
e
co
u
r
t
fo
u
n
d
th
a
t
th
e
v
i
l
l
a
g
e
ha
d
it
s
ow
n
ob
v
i
o
u
s
in
t
e
r
e
s
t
in
re
d
u
c
i
n
g
th
e
po
s
s
i
b
i
l
i
t
y
of
vi
o
l
e
n
t
cr
i
m
e
an
d
d
o
m
e
s
t
i
c
vi
o
l
e
n
c
e
.
Ha
v
i
n
g
de
t
e
r
m
i
n
e
d
th
a
t
th
e
vi
l
l
a
g
e
ha
d
le
g
i
s
l
a
t
e
d
wi
t
h
i
n
an
ar
e
a
o
f
lo
c
a
l
co
n
c
e
r
n
,
th
e
co
u
r
t
he
l
d
th
a
t
th
e
or
d
i
n
a
n
c
e
wa
s
wi
t
h
i
n
th
e
sc
o
p
e
of
it
s
ho
m
e
ru
l
e
p
o
w
e
r
s
.
Ac
c
o
r
d
,
Ci
t
y
o
f
C
h
i
c
a
g
o
v.
Ro
m
a
n
,
18
4
Il
l
.
2
d
50
4
,
70
5
N.
E
.
2
d
81
,
23
5
Il
l
.
D
e
c
.
46
8
(1
9
9
8
)
(h
o
m
e
ru
l
e
or
d
i
n
a
n
c
e
m
a
n
d
a
t
i
n
g
a
mi
n
i
m
u
m
se
n
t
e
n
c
e
o
f
90
da
y
s
=
im
p
r
i
s
o
n
m
e
n
t
w
a
s
va
l
i
d
)
;
Ci
t
y
o
f
C
h
a
m
p
a
i
g
n
v.
Si
d
e
s
,
34
9
Il
l
.
A
p
p
.
3
d
29
3
,
81
0
N
.
E
.
2
d
28
7
,
28
4
Il
l
.
D
e
c
.
63
4
(2
0
0
4
)
(l
o
c
a
l
pu
b
l
i
c
in
d
e
c
e
n
c
y
or
d
i
n
a
n
c
e
up
h
e
l
d
)
.
6
C.
Th
e
c
o
u
r
t
s
ha
v
e
he
l
d
th
a
t
ho
m
e
ru
l
e
un
i
t
s
ma
y
en
a
c
t
em
i
n
e
n
t
do
m
a
i
n
or
d
i
n
a
n
c
e
s
to
e
r
a
d
i
c
a
t
e
bl
i
g
h
t
an
d
to
st
i
m
u
l
a
t
e
ec
o
n
o
m
i
c
de
v
e
l
o
p
m
e
n
t
in
bu
s
i
n
e
s
s
di
s
t
r
i
c
t
s
.
Ci
t
y
of
W
h
e
a
t
o
n
v.
Sa
n
d
b
e
r
g
,
21
5
I1
l
.
A
p
p
.
3
d
22
0
,
57
4
N.
E
.
2
d
.
69
7
,
15
8
Il
l
.
D
e
c
.
58
4
(2
d
Di
s
t
19
9
1
)
;
Ci
t
y
of
Ca
r
b
o
n
d
a
l
e
v.
Ye
h
l
i
n
g
,
96
ll
l
.
2
d
49
5
,
45
1
N.
E
.
2
d
83
7
,
71
Il
l
.
D
e
c
.
68
3
(1
9
8
3
)
.
D.
H
o
w
e
v
e
r
,
di
s
c
o
n
n
e
c
t
i
o
n
of
te
r
r
i
t
o
r
y
fr
o
m
a
mu
n
i
c
i
p
a
l
i
t
y
is
pr
i
m
a
r
i
l
y
a
ma
t
t
e
r
of
st
a
t
e
w
i
d
e
co
n
c
e
r
n
an
d
th
e
r
e
f
o
r
e
no
t
wi
t
h
i
n
th
e
sc
o
p
e
of
ho
m
e
ru
l
e
po
w
e
r
s
as
a
ma
t
t
e
r
p
e
r
t
a
i
n
i
n
g
to
“l
o
c
a
l
go
v
e
r
n
m
e
n
t
an
d
af
f
a
i
r
s
.
”
La
S
a
li
e
N
a
t
i
o
n
a
l
Tr
u
s
t
,
NA
.
v.
Vi
l
l
a
g
e
o
f
M
e
t
t
a
w
a
,
24
9
Il
l
.
A
p
p
.
3
d
55
0
,
61
6
N.
E
.
2
d
12
9
7
,
18
6
I1
1
.
D
e
c
.
66
5
(2
d
Di
s
t
19
9
3
)
;
JL
R
In
v
e
s
t
m
e
n
t
s
,
In
c
.
v.
Vi
l
l
a
g
e
of
B
a
r
r
i
n
g
t
o
n
Hi
l
l
s
,
35
5
Il
l
.
A
p
p
.
3
d
66
1
,
82
8
N.
E
.
2
d
11
9
3
,
29
3
Il
l
.
D
e
c
.
69
5
(2
0
0
5
)
;
Ci
t
y
of
Ch
i
c
a
g
o
v.
Vi
l
l
a
g
e
o
f
El
k
Gr
o
v
e
Vi
l
l
a
g
e
,
31
4
Il
l
.
A
p
p
.
3
d
42
3
,
82
0
N.
E
.
2
d
11
5
8
,
29
0
ff
l
.
D
e
c
.
91
(2
0
0
4
)
.
V.
LI
M
I
T
A
T
I
O
N
ON
HO
M
E
RU
L
E
PO
W
E
R
/
E
X
T
R
A
T
E
R
R
I
T
O
R
I
A
L
E
F
F
E
C
T
A.
Wh
e
n
a
ho
m
e
ru
l
e
un
i
t
ha
s
at
t
e
m
p
t
e
d
to
ex
e
r
c
i
s
e
it
s
so
v
e
r
e
i
g
n
t
y
in
a
m
a
n
n
e
r
th
a
t
ha
s
a
cl
e
a
r
ex
t
r
a
t
e
r
r
i
t
o
r
i
a
l
im
p
a
c
t
,
th
e
ac
t
i
o
n
us
u
a
l
l
y
ha
s
be
e
n
st
r
u
c
k
do
w
n
by
th
e
co
u
r
t
s
.
Ci
t
y
o
f
D
e
s
P
l
a
i
n
e
s
v.
Ch
i
c
a
g
o
&
No
r
t
h
We
s
t
e
r
n
Ry
.
,
65
Il
l
.
2
d
1,
35
7
N.
E
.
2
d
43
3
,
2
Il
l
.
D
e
c
.
26
6
(1
9
7
6
)
(c
i
t
y
’
s
no
i
s
e
ab
a
t
e
m
e
n
t
or
d
i
n
a
n
c
e
ha
d
ex
t
r
a
t
e
r
r
i
t
o
r
i
a
l
ef
f
e
c
t
)
;
Co
m
m
e
r
c
i
a
l
N
a
t
i
o
n
a
l
B
a
n
k
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
89
Il
l
.
2
d
45
,
43
2
N.
E
.
2
d
22
7
,
59
Il
l
.
D
e
c
.
64
3
(1
9
8
2
)
(C
i
t
y
o
f
Ch
i
c
a
g
o
’
s
se
r
v
i
c
e
ta
x
or
d
i
n
a
n
c
e
he
l
d
to
be
in
c
o
m
p
a
t
i
b
l
e
wi
t
h
te
r
r
i
t
o
r
i
a
l
li
m
i
t
a
t
i
o
n
s
pl
a
c
e
d
on
ho
m
e
ru
l
e
un
i
t
s
)
.
B.
Ob
v
i
o
u
s
l
y
,
if
a
st
a
t
e
st
a
t
u
t
e
au
t
h
o
r
i
z
e
s
ex
t
r
a
t
e
r
r
i
t
o
r
i
a
l
le
g
i
s
l
a
t
i
o
n
,
a
ho
m
e
ru
l
e
un
i
t
ca
n
us
e
th
a
t
st
a
t
u
t
o
r
y
gr
a
n
t
o
f
po
w
e
r
.
Ci
t
y
o
f
C
a
r
b
o
n
d
a
l
e
v.
Va
n
Na
t
t
a
,
61
Il
l
.
2
d
48
3
,
33
8
N.
E
.
2
d
.
19
(1
9
7
5
)
(e
x
t
r
a
t
e
r
r
i
t
o
r
i
a
l
z
o
n
i
n
g
au
t
h
o
r
i
t
y
)
.
In
ad
d
i
t
i
o
n
,
a
ho
m
e
ru
l
e
un
i
t
ca
n
7
p
e
r
f
o
r
m
ex
t
r
a
t
e
r
r
i
t
o
r
i
a
l
ac
t
s
th
a
t
ar
e
pr
o
p
r
i
e
t
a
r
y
,
as
di
s
t
i
n
g
u
i
s
h
e
d
fr
o
m
go
v
e
r
n
m
e
n
t
a
l
,
in
c
h
a
r
a
c
t
e
r
.
Pe
o
p
l
e
re
t
.
Ci
t
y
o
f
Sa
l
e
m
v.
Mc
M
a
c
k
i
n
,
53
II
l
.
2
d
34
7
,
29
1
N
.
E
.
2
d
80
7
(1
9
7
2
)
;
M
a
r
s
h
a
l
l
Fi
e
l
d
&
Co
.
v.
Vi
l
l
a
g
e
o
f
So
u
t
h
Ba
r
r
i
n
g
t
o
n
,
92
Il
l
.
A
p
p
.
3
d
36
0
,
41
5
N
.
E
.
2
d
12
7
7
,
47
Jl
l
.
D
e
c
.
96
4
(1
s
t
Di
s
t
.
19
8
1
)
(i
s
s
u
a
n
c
e
of
in
d
u
s
t
r
i
a
l
re
v
e
n
u
e
bo
n
d
s
to
fi
n
a
n
c
e
de
v
e
l
o
p
m
e
n
t
ou
t
s
i
d
e
m
u
n
i
c
i
p
a
l
bo
u
n
d
a
r
i
e
s
)
.
VI
.
L
I
M
I
T
A
T
I
O
N
S
ON
HO
M
E
RU
L
E
P
O
W
E
R
;
C
O
-
E
Q
U
A
L
BR
A
N
C
H
O
F
G
O
V
E
R
N
M
E
N
T
A
ho
m
e
ru
l
e
un
i
t
ma
y
no
t
en
a
c
t
le
g
i
s
l
a
t
i
o
n
th
a
t
wo
u
l
d
fr
u
s
t
r
a
t
e
or
in
h
i
b
i
t
th
e
ex
e
r
c
i
s
e
o
f
au
t
h
o
r
i
t
y
by
ot
h
e
r
co
e
q
u
a
l
br
a
n
c
h
e
s
o
f
go
v
e
r
n
m
e
n
t
wi
t
h
i
n
th
e
mu
n
i
c
i
p
a
l
bo
u
n
d
a
r
i
e
s
.
Th
i
s
li
m
i
t
a
t
i
o
n
is
an
o
t
h
e
r
va
r
i
a
t
i
o
n
of
th
e
“l
o
c
a
l
go
v
e
r
n
m
e
n
t
an
d
af
f
a
i
r
s
”
co
n
s
t
i
t
u
t
i
o
n
a
l
re
s
t
r
i
c
t
i
o
n
.
A
On
e
o
f
th
e
fi
r
s
t
ca
s
e
s
to
de
a
l
wi
t
h
th
i
s
is
s
u
e
wa
s
Am
p
e
r
s
a
n
d
,
In
c
.
v.
Fi
n
l
e
y
,
61
Il
l
.
2
d
53
7
,
33
8
N.
E
.
2
d
15
(1
9
7
5
)
.
Al
t
h
o
u
g
h
th
e
ca
s
e
in
v
o
l
v
e
d
an
or
d
i
n
a
n
c
e
o
f
a
ho
m
e
ru
l
e
co
u
n
t
y
,
it
s
te
a
c
h
i
n
g
s
ar
e
eq
u
a
l
l
y
ap
p
l
i
c
a
b
l
e
to
ho
m
e
ru
l
e
m
u
n
i
c
i
p
a
l
i
t
i
e
s
.
Th
e
co
u
n
t
y
ha
d
p
a
s
s
e
d
an
or
d
i
n
a
n
c
e
th
a
t
im
p
o
s
e
d
a
fi
l
i
n
g
fe
e
on
bo
t
h
pl
a
i
n
t
i
f
f
s
an
d
d
e
f
e
n
d
a
n
t
s
in
al
l
ci
v
i
l
ca
s
e
s
.
Th
e
fe
e
wa
s
to
be
co
n
t
r
i
b
u
t
e
d
to
th
e
la
w
li
b
r
a
r
y
fu
n
d
.
Th
e
co
u
r
t
s
t
r
u
c
k
do
w
n
th
e
or
d
i
n
a
n
c
e
,
fi
n
d
i
n
g
th
a
t
it
in
t
e
r
f
e
r
e
d
wi
t
h
tr
a
d
i
t
i
o
n
a
l
ac
c
e
s
s
o
f
li
t
i
g
a
n
t
s
to
th
e
st
a
t
e
’
s
co
u
r
t
s
an
d
wa
s
th
e
r
e
f
o
r
e
be
y
o
n
d
th
e
po
w
e
r
s
o
f
a
ho
m
e
ru
l
e
un
i
t
.
B.
Wi
t
h
re
s
p
e
c
t
to
ma
t
t
e
r
s
of
ju
d
i
c
i
a
l
re
v
i
e
w
an
d
pr
o
c
e
d
u
r
e
in
pa
r
t
i
c
u
l
a
r
,
ho
m
e
ru
l
e
un
i
t
s
ha
v
e
no
au
t
h
o
r
i
t
y
to
re
g
u
l
a
t
e
o
r
co
n
t
r
o
l
th
e
s
e
es
s
e
n
t
i
a
l
co
u
r
t
p
r
o
c
e
s
s
e
s
.
Se
e
P
a
p
e
r
Su
p
p
l
y
Co
.
v.
Ci
t
y
of
Ch
i
c
a
g
o
,
57
Il
l
.
2
d
55
3
,
31
7
N.
E
.
2
d
3
(1
9
7
4
)
(c
i
t
y
ha
d
no
au
t
h
o
r
i
t
y
to
re
q
u
i
r
e
th
a
t
re
v
i
e
w
of
m
u
n
i
c
i
p
a
l
ad
m
i
n
i
s
t
r
a
t
i
v
e
de
c
i
s
i
o
n
s
be
m
a
d
e
un
d
e
r
Ad
m
i
n
i
s
t
r
a
t
i
v
e
Re
v
i
e
w
Ac
t
)
;
C
i
t
y
o
f
C
a
r
b
o
n
d
a
l
e
v.
Ye
h
l
i
n
g
,
96
Il
l
.
2
d
49
5
,
45
1
N.
E
.
2
d
83
7
,
71
Il
l
.
D
e
c
.
68
3
(1
9
8
3
)
(o
r
d
i
n
a
n
c
e
at
t
e
m
p
t
i
n
g
to
re
g
u
l
a
t
e
e
m
i
n
e
n
t
do
m
a
i
n
pr
o
c
e
d
u
r
e
)
.
A
ho
m
e
ru
l
e
un
i
t
ma
y
no
t
re
q
u
i
r
e
a
co
u
r
t
to
or
d
e
r
th
e
pa
y
m
e
n
t
of
th
e
8
mu
n
i
c
i
p
a
l
i
t
y
’
s
at
t
o
r
n
e
y
’
s
fe
e
s
,
ev
e
n
wh
e
r
e
th
e
mu
n
i
c
i
p
a
l
i
t
y
is
th
e
pr
e
v
a
i
l
i
n
g
pa
r
t
y
in
th
e
li
t
i
g
a
t
i
o
n
.
Vi
l
l
a
g
e
of
Gl
e
n
i
’
i
e
w
v.
Zw
i
c
k
,
35
6
ll
l
.
A
p
p
.
3
d
63
0
,
82
6
N.
E
.
2
d
11
7
1
,
29
2
1I
l
.
D
e
c
.
73
5
(2
0
0
5
)
.
C.
If
re
g
u
l
a
t
o
r
y
au
t
h
o
r
i
t
y
ha
s
be
e
n
gi
v
e
n
to
an
o
t
h
e
r
br
a
n
c
h
of
th
e
st
a
t
e
or
fe
d
e
r
a
l
go
v
e
r
n
m
e
n
t
,
it
is
mo
r
e
li
k
e
l
y
th
a
t
th
e
re
g
u
l
a
t
e
d
ac
t
i
v
i
t
y
wi
l
l
be
fo
u
n
d
to
be
no
n
-
l
o
c
a
l
in
ch
a
r
a
c
t
e
r
.
Pe
o
p
l
e
cx
re
l
.
Li
g
n
o
u
l
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
67
Il
l
.
2
d
48
0
,
36
8
N.
E
.
2
d
10
0
,
10
Il
l
.
D
e
c
.
61
4
(1
9
7
7
)
(c
i
t
y
’
s
or
d
i
n
a
n
c
e
th
a
t
ef
f
e
c
t
i
v
e
l
y
al
l
o
w
e
d
br
a
n
c
h
ba
n
k
i
n
g
wi
t
h
i
n
ci
t
y
’
s
bo
u
n
d
a
r
i
e
s
he
l
d
in
v
a
l
i
d
)
;
M
e
t
r
o
p
o
l
i
t
a
n
Sa
n
i
t
a
r
y
D
i
s
t
r
i
c
t
v.
Ci
t
y
o
f
De
s
Fl
a
m
e
s
,
63
Il
l
.
2
d
25
6
,
34
7
N.
E
.
2
d
71
6
(1
9
7
6
)
(o
r
d
i
n
a
n
c
e
th
a
t
at
t
e
m
p
t
e
d
to
re
g
u
l
a
t
e
co
n
s
t
r
u
c
t
i
o
n
o
f
wa
s
t
e
w
a
t
e
r
tr
e
a
t
m
e
n
t
pl
a
n
t
lo
c
a
t
e
d
in
ci
t
y
he
l
d
in
v
a
l
i
d
)
;
Br
i
d
g
m
a
n
v.
Ko
r
z
e
n
,
54
Il
l
.
2
d
74
,
29
5
N.
E
.
2
d
9
(1
9
7
2
)
(t
a
x
co
l
l
e
c
t
i
o
n
or
d
i
n
a
n
c
e
he
l
d
in
v
a
l
i
d
)
;
Ci
t
y
o
f
C
h
i
c
a
g
o
v.
B
o
a
r
d
o
f
Tr
u
s
t
e
e
s
of
th
e
Un
i
v
e
r
s
i
t
y
o
f
Il
l
i
n
o
i
s
,
29
3
II
l
.
A
p
p
.
3
d
89
7
,
68
9
N.
E
.
2
d
12
5
,
22
8
Il
l
.
D
e
c
.
25
3
(1
s
t
Di
s
t
.
19
9
7
)
(u
n
i
v
e
r
s
i
t
y
co
u
l
d
no
t
be
re
q
u
i
r
e
d
to
co
l
l
e
c
t
an
d
re
m
i
t
pa
r
k
i
n
g
an
d
am
u
s
e
m
e
n
t
ta
x
e
s
to
ci
t
y
un
d
e
r
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
)
.
D.
Wh
e
r
e
st
a
t
e
ag
e
n
c
i
e
s
ar
e
ac
t
i
v
e
l
y
in
v
o
l
v
e
d
in
pe
r
f
o
r
m
i
n
g
st
a
t
u
t
o
r
y
or
re
g
u
l
a
t
o
r
y
du
t
i
e
s
th
a
t
co
u
l
d
be
im
p
a
c
t
e
d
by
th
e
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
,
co
u
r
t
s
ha
v
e
no
t
be
e
n
he
s
i
t
a
n
t
to
st
r
i
k
e
do
w
n
th
e
or
d
i
n
a
n
c
e
.
1.
In
Pe
o
p
l
e
cx
re
l
.
B
e
r
n
a
r
d
i
v.
Ci
t
y
o
f
H
i
g
h
l
a
n
d
Pa
r
k
,
12
1
1
1
1
.
2
d
1,
52
0
N
.
E
.
2
d
31
6
,
1
1
7
Il
l
.
D
e
c
.
15
5
(1
9
8
8
)
,
th
e
Su
p
r
e
m
e
Co
u
r
t
he
l
d
th
a
t
pr
e
v
a
i
l
i
n
g
wa
g
e
s
fo
r
mu
n
i
c
i
p
a
l
co
n
s
t
r
u
c
t
i
o
n
pr
o
j
e
c
t
s
we
r
e
a
ma
t
t
e
r
of
st
a
t
e
w
i
d
e
co
n
c
e
r
n
su
b
j
e
c
t
to
re
g
u
l
a
t
i
o
n
by
th
e
De
p
a
r
t
m
e
n
t
o
f
La
b
o
r
,
an
d
th
e
mu
n
i
c
i
p
a
l
i
t
y
’
s
ac
t
i
o
n
s
w
e
r
e
be
y
o
n
d
it
s
ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
.
9
2.
In
Ki
r
w
i
n
v.
Pe
o
p
l
e
s
Ga
s
Li
g
h
t
&
Co
k
e
Co
.
,
17
3
1l
l
.
A
p
p
.
3
d
69
9
,
52
8
N.
E
.
2
d
20
1
,
12
3
Il
l
.
D
e
c
.
65
6
(1
s
t
Di
s
t
.
19
8
8
)
th
e
co
u
r
t
he
l
d
th
a
t
ho
m
e
ru
l
e
m
u
n
i
c
i
p
a
l
i
t
i
e
s
la
c
k
au
t
h
o
r
i
t
y
to
re
g
u
l
a
t
e
pu
b
l
i
c
u
t
i
l
i
t
i
e
s
th
a
t
ar
e
un
d
e
r
ju
r
i
s
d
i
c
t
i
o
n
of
Il
l
i
n
o
i
s
Co
m
m
e
r
c
e
Co
m
m
i
s
s
i
o
n
.
Bu
t
se
e
Vi
l
l
a
g
e
o
f
Bo
l
i
n
g
b
r
o
o
k
v.
Ci
t
i
z
e
n
s
Ut
i
l
i
t
i
e
s
Co
m
p
a
n
y
o
f
Il
l
i
n
o
i
s
,
15
8
Il
l
.
2
d
13
3
,
63
2
N.
E
.
2
d
10
0
0
,
19
8
Il
l
.
D
e
c
.
38
9
(1
9
9
4
)
(h
o
m
e
ru
l
e
un
i
t
’
s
an
t
i
p
o
l
l
u
t
i
o
n
or
d
i
n
a
n
c
e
s
we
r
e
en
f
o
r
c
e
a
b
l
e
ag
a
i
n
s
t
ut
i
l
i
t
y
re
g
u
l
a
t
e
d
by
Il
l
i
n
o
i
s
Co
m
m
e
r
c
e
Co
m
m
i
s
s
i
o
n
)
.
3.
In
Hu
t
c
h
c
r
a
f
i
Va
n
Se
r
v
i
c
e
s
In
c
.
v.
Ur
b
a
n
a
H
u
m
a
n
R
e
l
a
t
i
o
n
s
Co
m
m
i
s
s
i
o
n
,
10
4
Il
l
.
A
p
p
.
3
d
81
7
,
43
3
N.
E
.
2
d
32
9
,
60
Il
l
.
D
e
c
.
53
2
(4
t
h
D
i
s
t
.
19
8
2
)
,
th
e
Ci
t
y
en
a
c
t
e
d
an
or
d
i
n
a
n
c
e
p
r
o
h
i
b
i
t
i
n
g
di
s
c
r
i
m
i
n
a
t
i
o
n
ag
a
i
n
s
t
p
e
r
s
o
n
s
fo
r
a
br
o
a
d
va
r
i
e
t
y
of
re
a
s
o
n
s
.
Th
e
or
d
i
n
a
n
c
e
wa
s
ch
a
l
l
e
n
g
e
d
as
b
e
i
n
g
be
y
o
n
d
th
e
sc
o
p
e
of
th
e
Ci
t
y
’
s
h
o
m
e
ru
l
e
p
o
w
e
r
s
.
In
p
a
r
t
i
c
u
l
a
r
,
th
e
p
l
a
i
n
t
i
f
f
p
o
i
n
t
e
d
to
th
e
e
x
t
e
n
s
i
v
e
b
o
d
y
o
f
st
a
t
e
an
d
fe
d
e
r
a
l
la
w
p
r
o
h
i
b
i
t
i
n
g
d
i
s
c
r
i
m
i
n
a
t
i
o
n
an
d
th
e
p
o
w
e
r
s
o
f
re
g
u
l
a
t
o
r
y
a
g
e
n
c
i
e
s
to
e
n
f
o
r
c
e
th
o
s
e
la
w
s
.
Th
e
e
x
i
s
t
e
n
c
e
o
f
an
i
n
d
e
p
e
n
d
e
n
t
st
a
t
e
ag
e
n
c
y
to
e
n
f
o
r
c
e
th
e
la
w
s
r
e
g
a
r
d
i
n
g
d
i
s
c
r
i
m
i
n
a
t
i
o
n
w
a
s
fo
u
n
d
to
be
v
e
r
y
pe
r
s
u
a
s
i
v
e
by
th
e
co
u
r
t
.
43
3
N.
E
.
2
d
at
33
3
-
3
3
4
.
Th
e
co
u
r
t
th
e
r
e
f
o
r
e
he
l
d
th
a
t
th
e
Ci
t
y
’
s
or
d
i
n
a
n
c
e
wa
s
“p
r
e
e
m
p
t
e
d
”
by
st
a
t
e
la
w
.
C
o
m
p
a
r
e
P
a
g
e
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
29
9
I1
l
.
A
p
p
.
3
d
45
0
,
70
1
N.
E
.
2
d
21
8
,
23
3
Il
l
.
D
e
c
.
57
5
(1
s
t
Di
s
t
.
19
9
8
)
;
se
e
al
s
o
Vi
l
l
a
g
e
o
f
Do
/
t
o
n
re
l
.
Wi
n
t
e
r
v.
CF
X
T
r
a
n
s
p
o
r
t
a
t
i
o
n
,
In
c
.
,
19
6
Il
l
.
A
p
p
.
3
d
56
4
,
55
4
N
.
E
.
2
d
44
0
,
14
3
I1
1
.
D
e
c
.
50
5
(1
s
t
D
i
s
t
.
19
9
0
)
.
4.
In
Ci
t
y
o
f
Jo
l
i
e
t
v.
Sn
y
d
e
r
,
31
7
Il
l
.
A
p
p
.
3
d
9
4
0
,
74
1
N
.
E
.
2
d
10
5
1
,
25
1
Il
l
.
D
e
c
.
87
3
(2
0
0
0
)
,
th
e
co
u
r
t
he
l
d
th
a
t
th
e
ho
u
s
i
n
g
o
f
se
x
u
a
l
l
y
da
n
g
e
r
o
u
s
p
e
r
s
o
n
s
by
a
st
a
t
e
ag
e
n
c
y
wa
s
no
t
a
m
a
t
t
e
r
o
f
lo
c
a
l
co
n
c
e
r
n
.
10
5.
Th
e
s
e
ca
s
e
s
ar
e
ex
a
m
p
l
e
s
of
th
e
te
s
t
,
as
ar
t
i
c
u
l
a
t
e
d
by
th
e
Su
p
r
e
m
e
Co
u
r
t
in
Ka
l
o
d
i
m
o
s
v.
Vi
l
l
a
g
e
o
f
Mo
r
t
o
n
Gr
o
v
e
,
10
3
1l
l
.
2
d
48
3
,
47
0
N.
E
.
2
d
26
6
,
83
Il
l
.
D
e
c
.
30
8
(1
9
8
4
)
,
th
a
t
re
q
u
i
r
e
s
th
e
co
u
r
t
to
de
t
e
r
m
i
n
e
if
a
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
ha
s
ve
n
t
u
r
e
d
to
o
fa
r
in
t
o
ar
e
a
s
tr
a
d
i
t
i
o
n
a
l
l
y
re
s
e
r
v
e
d
to
ot
h
e
r
un
i
t
s
o
f
lo
c
a
l
,
st
a
t
e
,
or
fe
d
e
r
a
l
go
v
e
r
n
m
e
n
t
.
In
sh
o
r
t
,
it
ap
p
e
a
r
s
fr
o
m
a
re
v
i
e
w
o
f
cu
r
r
e
n
t
pr
e
c
e
d
e
n
t
th
a
t
a
ho
m
e
ru
l
e
un
i
t
’
s
le
g
i
s
l
a
t
i
v
e
au
t
h
o
r
i
t
y
ma
y
be
cu
r
t
a
i
l
e
d
w
h
e
n
it
in
t
e
r
f
e
r
e
s
wi
t
h
es
s
e
n
t
i
a
l
fu
n
c
t
i
o
n
s
or
du
t
i
e
s
th
a
t
ha
v
e
be
e
n
de
l
e
g
a
t
e
d
to
o
t
h
e
r
go
v
e
r
n
m
e
n
t
a
l
bo
d
i
e
s
.
VI
I
.
L
I
M
I
T
A
T
I
O
N
ON
HO
M
E
RU
L
E
AU
T
H
O
R
I
T
Y
/
S
T
A
T
U
T
O
R
Y
P
R
E
E
M
P
T
I
O
N
A.
Th
e
me
r
e
ex
i
s
t
e
n
c
e
of
a
st
a
t
e
st
a
t
u
t
o
r
y
sc
h
e
m
e
do
e
s
no
t
re
s
t
r
i
c
t
a
ho
m
e
ru
l
e
un
i
t
’
s
au
t
h
o
r
i
t
y
to
ad
o
p
t
or
d
i
n
a
n
c
e
s
th
a
t
co
n
c
u
r
r
e
n
t
l
y
re
g
u
l
a
t
e
or
ev
e
n
co
n
f
l
i
c
t
w
i
t
h
st
a
t
e
la
w
.
In
Ci
t
y
o
f
Ev
a
n
s
t
o
n
v.
Cr
e
a
t
e
,
In
c
.
,
85
Il
l
.
2
d
10
1
,
42
1
N.
E
.
2
d
19
6
,
51
Il
I
.
D
e
c
.
68
8
(1
9
8
1
)
,
th
e
Su
p
r
e
m
e
Co
u
r
t
th
o
r
o
u
g
h
l
y
ex
a
m
i
n
e
d
a
ho
m
e
ru
l
e
un
i
t
’
s
au
t
h
o
r
i
t
y
to
re
g
u
l
a
t
e
la
n
d
l
o
r
d
-
t
e
n
a
n
t
re
l
a
t
i
o
n
s
in
li
g
h
t
of
th
e
p
r
e
e
x
i
s
t
i
n
g
st
a
t
e
st
a
t
u
t
e
th
a
t
al
s
o
de
a
l
t
wi
t
h
th
i
s
ar
e
a
(s
e
e
76
5
IL
C
S
73
0
/
0
.
0
1
,
et
se
q
.
,
an
d
73
5
IL
C
S
5/
9
-
1
0
1
,
et
se
q
.
)
.
Th
e
co
u
r
t
’
s
an
a
l
y
s
i
s
in
Cr
e
a
t
e
,
In
c
.
is
hi
g
h
l
y
si
g
n
i
f
i
c
a
n
t
be
c
a
u
s
e
it
se
t
s
fo
r
t
h
in
a
cl
e
a
r
an
d
co
n
c
i
s
e
ma
n
n
e
r
th
e
ci
r
c
u
m
s
t
a
n
c
e
s
u
n
d
e
r
wh
i
c
h
pr
e
e
m
p
t
i
o
n
wi
l
l
oc
c
u
r
.
B.
Th
e
r
e
ar
e
tw
o
pr
o
n
g
s
of
th
e
co
n
s
t
i
t
u
t
i
o
n
a
l
pr
e
e
m
p
t
i
o
n
do
c
t
r
i
n
e
.
Cr
e
a
t
e
,
In
c
.
,
su
p
r
a
,
42
1
N.
E
.
2
d
at
19
9
.
Fi
r
s
t
,
un
d
e
r
‘6
(
g
)
of
A
r
t
i
c
l
e
VI
I
o
f
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
,
th
e
Ge
n
e
r
a
l
As
s
e
m
b
l
y
,
by
a
th
r
e
e
-
f
i
f
t
h
s
ma
j
o
r
i
t
y
vo
t
e
,
ma
y
de
n
y
or
li
m
i
t
ho
m
e
ru
l
e
p
o
w
e
r
s
.
Se
c
o
n
d
,
un
d
e
r
‘6
(
h
)
o
f
Ar
t
i
c
l
e
VI
I
,
th
e
Ge
n
e
r
a
l
As
s
e
m
b
l
y
m
a
y
sp
e
c
i
f
i
c
a
l
l
y
p
r
o
v
i
d
e
fo
r
th
e
ex
c
l
u
s
i
v
e
ex
e
r
c
i
s
e
by
th
e
st
a
t
e
of
an
y
p
o
w
e
r
or
fu
n
c
t
i
o
n
o
f
a
ho
m
e
ru
l
e
un
i
t
.
11
Wi
t
h
re
s
p
e
c
t
to
st
a
t
u
t
e
s
en
a
c
t
e
d
af
t
e
r
th
e
ef
f
e
c
t
i
v
e
da
t
e
o
f
th
e
19
7
0
Co
n
s
t
i
t
u
t
i
o
n
,
th
e
r
e
mu
s
t
be
an
ex
p
r
e
s
s
st
a
t
e
m
e
n
t
th
a
t
th
e
Ge
n
e
r
a
l
A
s
s
e
m
b
l
y
in
t
e
n
d
s
to
di
v
e
s
t
ho
m
e
ru
l
e
un
i
t
s
of
th
e
i
r
po
w
e
r
s
in
a
sp
e
c
i
f
i
e
d
ar
e
a
.
Cr
e
a
t
e
,
In
c
.
,
su
p
r
a
,
42
1
N.
E
.
2
d
at
19
9
;
Le
c
h
v.
Mi
c
h
a
e
l
s
o
n
,
12
9
ll
1
.
A
p
p
.
3
d
59
3
,
47
2
N
.
E
.
2
d
11
6
6
,
84
ll
l
.
D
e
c
.
77
0
(1
s
t
Di
s
t
.
19
8
4
)
,
af
f
=
d
in
pa
r
t
s
re
v
=
d
in
p
a
r
t
on
ot
h
e
r
gr
o
u
n
d
s
,
11
1
Il
l
.
2
d
52
3
(1
9
8
6
)
;
St
r
y
k
e
r
v.
Vi
l
l
a
g
e
o
f
Oa
k
P
a
r
/
c
62
I1
1
.
2
d
52
3
,
34
3
N.
E
.
2
d
91
9
(1
9
7
6
)
;
Ci
t
y
o
f
Ch
i
c
a
g
o
v.
Ha
w
o
r
t
h
,
30
3
Il
l
.
A
p
p
.
3
d
45
1
,
70
8
N.
E
.
2
d
42
5
,
23
6
Il
l
.
D
e
c
.
83
9
(1
s
t
Di
s
t
.
19
9
9
)
(C
i
t
y
=
s
re
g
u
l
a
t
i
o
n
of
pr
i
v
a
t
e
de
t
e
c
t
i
v
e
s
ha
d
be
e
n
pr
e
e
m
p
t
e
d
)
Du
e
to
th
e
co
n
f
u
s
i
o
n
su
r
r
o
u
n
d
i
n
g
th
e
ev
o
l
u
t
i
o
n
o
f
th
e
ho
m
e
ru
l
e
pr
e
e
m
p
t
i
o
n
do
c
t
r
i
n
e
,
th
e
Ge
n
e
r
a
l
A
s
s
e
m
b
l
y
ad
d
e
d
a
ne
w
pr
o
v
i
s
i
o
n
to
th
e
St
a
t
u
t
e
on
St
a
t
u
t
e
s
(5
IL
C
S
70
/
7
)
to
re
q
u
i
r
e
ex
p
r
e
s
s
p
r
e
e
m
p
t
i
v
e
la
n
g
u
a
g
e
.
Th
a
t
se
c
t
i
o
n
pr
o
v
i
d
e
s
:
No
la
w
en
a
c
t
e
d
af
t
e
r
Ja
n
u
a
r
y
12
,
19
7
7
,
d
e
n
i
e
s
or
li
m
i
t
s
an
y
po
w
e
r
or
fu
n
c
t
i
o
n
o
f
a
ho
m
e
ru
l
e
un
i
t
,
p
u
r
s
u
a
n
t
to
p
a
r
a
g
r
a
p
h
s
(g
)
,
(h
)
,
(i
)
,
(j
)
,
or
(k
)
o
f
Se
c
t
i
o
n
6
o
f
A
r
t
i
c
l
e
VI
I
o
f
th
e
Il
l
i
n
o
i
s
Co
n
s
t
i
t
u
t
i
o
n
,
un
l
e
s
s
th
e
r
e
is
sp
e
c
i
f
i
c
la
n
g
u
a
g
e
li
m
i
t
i
n
g
or
d
e
n
y
i
n
g
th
e
po
w
e
r
or
fu
n
c
t
i
o
n
an
th
e
la
n
g
u
a
g
e
sp
e
c
i
f
i
c
a
l
l
y
se
t
s
fo
r
t
h
in
wh
a
t
ma
n
n
e
r
an
d
to
wh
a
t
ex
t
e
n
t
it
is
a
li
m
i
t
a
t
i
o
n
on
or
de
n
i
a
l
o
f
th
e
po
w
e
r
or
fu
n
c
t
i
o
n
of
a
ho
m
e
ru
l
e
un
i
t
.
2.
Wi
t
h
re
s
p
e
c
t
to
st
a
t
u
t
e
s
th
a
t
we
r
e
in
ex
i
s
t
e
n
c
e
be
f
o
r
e
th
e
ef
f
e
c
t
i
v
e
da
t
e
o
f
th
e
Co
n
s
t
i
t
u
t
i
o
n
,
an
or
d
i
n
a
n
c
e
o
f
a
ho
m
e
ru
l
e
un
i
t
s
u
p
e
r
s
e
d
e
s
an
y
su
c
h
co
n
f
l
i
c
t
i
n
g
st
a
t
e
st
a
t
u
t
e
.
Cr
e
a
t
e
,
In
c
.
,
su
p
r
a
,
42
1
N.
E
.
2
d
at
19
9
.
Se
e
a
l
s
o
Co
u
n
t
y
o
f
Co
o
k
v.
Jo
h
n
Se
x
t
o
n
C
o
n
t
r
a
c
t
o
r
s
Co
.
,
75
Il
l
.
2
d
49
4
,
38
9
N
.
E
.
2
d
55
3
,
55
9
,
27
I1
1
.
D
e
c
.
48
9
(1
9
7
9
)
;
To
w
n
o
f
Ci
c
e
r
o
v.
Fo
x
Va
l
l
e
y
Tr
o
t
t
i
n
g
Cl
u
b
,
In
c
.
,
65
fl
l
.
2
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10
,
35
7
N.
E
.
2
d
11
1
8
,
11
2
1
,
2
Il
l
.
D
e
c
.
67
5
(1
9
7
6
)
;
St
r
y
k
e
r
v.
Vi
l
l
a
g
e
o
f
Oa
k
P
a
r
/
c
su
p
r
a
,
34
3
N.
E
.
2
d
at
92
2
;
P
a
g
l
i
n
i
v.
Po
l
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c
e
B
o
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r
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h
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c
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l
.
2
d
23
3
,
33
5
12
N.
E
.
2
d
48
0
,
48
2
(1
9
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)
;
Mu
l
l
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g
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n
v.
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n
n
e
,
61
l1
1
.
2
d
54
4
,
33
8
N.
E
.
2
d
6,
10
-
1
1
(
1
9
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)
;
P
e
t
e
r
s
v
Ci
t
y
of
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r
i
n
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f
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d
,
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ll
L
2
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2
,
31
1
N.
E
.
2
d
10
7
,
10
9
(1
9
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)
;
C
l
a
r
k
e
v.
Vi
l
l
a
g
e
o
f
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l
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n
g
t
o
n
He
i
g
h
t
s
,
57
1l
l
.
2
d
50
,
30
9
N.
E
.
2
d
57
6
,
57
9
(1
9
7
4
)
;
Pe
o
p
l
e
cx
re
t
.
H
a
n
r
a
h
a
n
v.
Be
c
k
,
54
ll
l
.
2
d
56
1
,
30
1
N.
E
.
2
d
28
1
,
28
3
(1
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3
)
;
Ka
n
e
l
l
o
s
v.
Co
u
n
t
y
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Co
o
k
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53
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l
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2
d
16
1
,
29
0
N.
E
.
2
d
24
0
,
24
3
-
24
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7
2
)
;
Ko
t
t
e
v.
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r
m
a
l
B
o
a
r
d
o
f
F
i
r
e
an
d
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l
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c
e
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26
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l
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p
p
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3
d
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,
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6
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E
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2
d
29
2
,
20
6
Il
l
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D
e
c
.
92
5
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t
h
Di
s
t
.
19
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5
)
.
C.
Cr
e
a
t
e
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In
c
.
is
si
g
n
i
f
i
c
a
n
t
be
c
a
u
s
e
th
e
Ci
t
y
’
s
or
d
i
n
a
n
c
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cr
e
a
t
e
d
ce
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t
a
i
n
le
g
a
l
re
m
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d
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e
s
(e
s
p
e
c
i
a
l
l
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th
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te
n
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n
t
)
th
a
t
di
d
no
t
ex
i
s
t
un
d
e
r
st
a
t
e
la
w
.
42
1
N.
E
.
2
d
at
19
8
.
Th
e
co
u
r
t
he
l
d
th
a
t
th
e
cr
e
a
t
i
o
n
o
f
ne
w
le
g
a
l
re
m
e
d
i
e
s
by
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
di
d
no
t
in
t
e
r
f
e
r
e
wi
t
h
th
e
st
a
t
e
ju
d
i
c
i
a
r
y
sy
s
t
e
m
or
th
e
ad
m
i
n
i
s
t
r
a
t
i
o
n
o
f
ju
s
t
i
c
e
by
th
e
co
u
r
t
s
.
Se
e
a
l
s
o
Ci
t
y
o
f
Sp
r
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f
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d
v.
Us
h
m
a
n
,
71
Il
l
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p
p
.
3
d
11
2
,
38
8
N
.
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.
2
d
13
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7
,
27
Ji
L
D
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c
.
30
8
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t
h
Di
s
t
.
19
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)
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o
m
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ru
l
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or
d
i
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a
n
c
e
pr
o
v
i
d
i
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g
fo
r
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e
s
up
to
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0
0
)
.
D.
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e
Pu
b
l
i
c
Ut
i
l
i
t
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e
s
Ac
t
do
e
s
no
t
im
p
l
i
e
d
l
y
pr
e
e
m
p
t
a
ho
m
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ru
l
e
mu
n
i
c
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p
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y
’
s
or
d
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n
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n
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e
s
wh
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c
h
au
t
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a
fi
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e
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l
a
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h
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r
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e
.
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l
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k
v.
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t
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z
e
n
s
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l
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Co
m
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l
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s
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l
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2
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10
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19
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L
D
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c
.
38
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e
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n
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s
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h
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D
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,
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l
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l
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h
e
r
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th
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t
he
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d
th
a
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th
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ci
t
y
’
s
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wa
s
no
t
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m
p
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r
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g
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m
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Ca
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e
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t
)
.
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e
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l
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Ci
t
y
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f
Ch
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Co
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N.
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d
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,
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ll
l
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u
s
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ab
s
e
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t
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p
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s
s
pr
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m
p
t
i
v
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la
n
g
u
a
g
e
in
th
e
st
a
t
u
t
e
,
th
e
p
r
e
e
m
p
t
i
o
n
do
c
t
r
i
n
e
is
li
m
i
t
e
d
in
it
s
sc
o
p
e
an
d
ef
f
e
c
t
.
Th
e
me
r
e
ex
i
s
t
e
n
c
e
of
a
st
a
t
e
st
a
t
u
t
o
r
y
pr
o
g
r
a
m
de
a
l
i
n
g
13
wi
t
h
a
pa
r
t
i
c
u
l
a
r
is
s
u
e
do
e
s
no
t
wo
r
k
a
pe
r
se
pr
e
e
m
p
t
i
o
n
of
ho
m
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l
e
po
w
e
r
s
.
Vi
l
l
a
g
e
o
f
B
o
l
i
n
g
b
r
o
o
k
v,
Ci
t
i
z
e
n
s
Ut
i
l
i
t
i
e
s
Co
.
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l
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d
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,
19
8
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l
.
D
e
c
.
38
9
(1
9
9
4
)
;
Ci
t
y
of
Ch
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c
a
g
o
v.
Ro
m
a
n
,
29
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l
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p
p
.
3
d
54
6
,
68
5
N.
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.
2
d
96
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,
22
6
Il
l
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.
51
2
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s
t
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s
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19
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7
)
.
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s
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l
e
wa
s
ap
p
l
i
e
d
by
th
e
Su
p
r
e
m
e
Co
u
r
t
in
Sc
a
d
r
o
n
v.
Ci
t
y
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f
De
s
,
Pl
a
i
n
e
s
,
15
3
ll
l
.
2
d
16
4
,
60
6
N.
E
.
2
d
11
5
4
,
18
0
ll
l
.
D
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c
.
77
(1
9
9
2
)
,
in
wh
i
c
h
th
e
Co
u
r
t
he
l
d
th
a
t
a
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
th
a
t
to
t
a
l
l
y
ba
n
n
e
d
ou
t
d
o
o
r
ad
v
e
r
t
i
s
i
n
g
si
g
n
s
vi
e
w
a
b
l
e
fr
o
m
li
m
i
t
e
d
ac
c
e
s
s
hi
g
h
w
a
y
s
wa
s
no
t
pr
e
e
m
p
t
e
d
by
th
e
Il
l
i
n
o
i
s
H
i
g
h
w
a
y
Ad
v
e
r
t
i
s
i
n
g
Co
n
t
r
o
l
Ac
t
.
F.
If
a
st
a
t
u
t
e
th
a
t
ha
d
pr
e
e
m
p
t
e
d
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
s
is
am
e
n
d
e
d
to
re
m
o
v
e
th
e
pr
e
e
m
p
t
i
o
n
,
th
e
n
th
e
ho
m
e
ru
l
e
or
d
i
n
a
n
c
e
is
re
i
n
s
t
a
t
e
d
wi
t
h
o
u
t
th
e
ne
c
e
s
s
i
t
y
of
ex
p
r
e
s
s
re
e
n
a
c
t
m
e
n
t
.
Ci
t
y
o
f
Bu
r
b
a
n
k
v.
Cz
a
j
a
,
33
1
Il
l
.
A
p
p
.
3
d
36
9
,
76
9
N.
E
.
2
d
10
4
5
,
26
4
Il
l
.
D
e
c
.
20
8
(1
s
t
Di
s
t
.
2
0
0
2
)
.
G.
A
ho
m
e
ru
l
e
pr
e
e
m
p
t
i
o
n
pr
o
v
i
s
i
o
n
,
ap
p
l
i
c
a
b
l
e
on
l
y
to
th
e
Il
l
i
n
o
i
s
Mu
n
i
c
i
p
a
l
Co
d
e
,
do
e
s
no
t
ap
p
l
y
to
a
ho
m
e
ru
l
e
un
i
t
th
a
t
do
e
s
no
t
us
e
th
a
t
pa
r
t
i
c
u
l
a
r
Co
d
e
pr
o
v
i
s
i
o
n
.
Fo
r
ex
a
m
p
l
e
,
Ch
i
c
a
g
o
ha
s
ad
o
p
t
e
d
it
s
ow
n
pe
r
s
o
n
n
e
l
or
d
i
n
a
n
c
e
an
d
no
lo
n
g
e
r
op
e
r
a
t
e
s
un
d
e
r
Ar
t
i
c
l
e
10
o
f
th
e
Mu
n
i
c
i
p
a
l
Co
d
e
wi
t
h
re
s
p
e
c
t
to
pe
r
s
o
n
n
e
l
ma
t
t
e
r
s
.
Pr
e
e
m
p
t
i
o
n
of
ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
un
d
e
r
Ar
t
i
c
l
e
10
,
th
e
r
e
f
o
r
e
,
do
e
s
no
t
ap
p
l
y
to
Ch
i
c
a
g
o
.
Di
n
e
e
n
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
12
5
I1
1
.
2
d
24
8
,
53
1
N.
E
.
2
d
34
7
,
12
6
Il
l
.
D
e
c
.
52
(1
9
8
8
)
.
H.
Th
e
Ge
n
e
r
a
l
As
s
e
m
b
l
y
ha
s
th
e
au
t
h
o
r
i
t
y
to
pr
e
e
m
p
t
ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
o
f
ce
r
t
a
i
n
ho
m
e
ru
l
e
mu
n
i
c
i
p
a
l
i
t
i
e
s
ba
s
e
d
on
po
p
u
l
a
t
i
o
n
.
Vi
l
l
a
g
e
o
f
Sc
h
a
u
m
b
u
r
g
v.
Do
y
l
e
,
27
7
Il
l
.
A
p
p
.
3
d
83
2
,
66
1
N.
E
.
2
d
49
6
,
21
4
Il
l
.
D
e
c
.
64
2
(1
s
t
Di
s
t
.
19
9
6
)
;
D
e
s
F
l
a
m
e
s
F
i
r
e
m
e
n
=
s
As
s
o
c
i
a
t
i
o
n
v.
Ci
t
y
o
f
D
e
s
Fl
a
m
e
s
,
26
7
Il
l
.
A
p
p
.
3
d
92
0
,
64
2
N.
E
.
2
d
73
2
,
20
4
Il
l
.
D
e
c
.
83
1
(1
s
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s
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19
9
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)
.
14
I.
Ba
s
e
d
on
es
t
a
b
l
i
s
h
e
d
pr
e
c
e
d
e
n
t
,
it
is
cl
e
a
r
th
a
t
th
e
ex
e
r
c
i
s
e
of
le
g
i
s
l
a
t
i
v
e
au
t
h
o
r
i
t
y
by
a
ho
m
e
ru
l
e
un
i
t
is
pr
e
s
u
m
p
t
i
v
e
l
y
va
l
i
d
un
l
e
s
s
th
e
st
a
t
e
ha
s
ex
p
r
e
s
s
l
y
pr
e
e
m
p
t
e
d
th
e
fi
e
l
d
.
Th
e
m
e
r
e
ex
i
s
t
e
n
c
e
of
a
co
n
c
u
r
r
e
n
t
st
a
t
e
st
a
t
u
t
o
r
y
sc
h
e
m
e
is
no
t
su
f
f
i
c
i
e
n
t
in
an
d
o
f
it
s
e
l
f
to
ov
e
r
c
o
m
e
th
a
t
pr
e
s
u
m
p
t
i
o
n
.
A
li
s
t
i
n
g
of
se
l
e
c
t
e
d
st
a
t
u
t
e
s
th
a
t
co
n
t
a
i
n
ex
p
r
e
s
s
pr
e
e
m
p
t
i
v
e
la
n
g
u
a
g
e
ca
n
be
fo
u
n
d
at
I.
I
.
C
.
L
.
E
.
M
u
n
i
c
i
p
a
l
La
w
a
n
d
P
r
a
c
t
i
c
e
in
Il
l
i
n
o
i
s
,
ch
.
29
,
§2
9
.
5
4
(2
0
0
0
)
.
VI
I
I
.
H
O
M
E
RU
L
E
AU
T
H
O
R
I
T
Y
TO
AB
A
T
E
RE
A
L
ES
T
A
T
E
TA
X
E
S
AN
D
SA
L
E
S
TA
X
E
S
Ho
m
e
ru
l
e
u
n
i
t
s
of
go
v
e
r
n
m
e
n
t
ar
e
no
t
re
s
t
r
i
c
t
e
d
by
st
a
t
u
t
o
r
y
li
m
i
t
a
t
i
o
n
s
on
ab
a
t
e
m
e
n
t
s
an
d
re
b
a
t
e
s
.
A
r
t
i
c
l
e
7,
§6
(
a
)
,
of
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
pr
o
v
i
d
e
s
th
a
t
“[
e
l
x
c
e
p
t
as
li
m
i
t
e
d
by
th
i
s
Se
c
t
i
o
n
,
a
ho
m
e
ru
l
e
un
i
t
ma
y
ex
e
r
c
i
s
e
an
y
po
w
e
r
an
d
pe
r
f
o
r
m
an
y
fu
n
c
t
i
o
n
p
e
r
t
a
i
n
i
n
g
to
it
go
v
e
r
n
m
e
n
t
an
d
af
f
a
i
r
s
in
c
l
u
d
i
n
g
,
bu
t
li
m
i
t
e
d
to
,
th
e
po
w
e
r
to
.
.
.t
a
x
.
”
A.
Il
l
i
n
o
i
s
co
u
r
t
s
ha
v
e
co
n
s
t
r
u
e
d
th
e
ta
x
a
t
i
o
n
po
w
e
r
s
o
f
ho
m
e
ru
l
e
un
i
t
s
br
o
a
d
l
y
,
al
l
o
w
i
n
g
th
o
s
e
un
i
t
s
to
“e
x
e
r
c
i
s
e
th
e
s
e
po
w
e
r
s
un
l
e
s
s
re
s
t
r
i
c
t
e
d
by
a
co
n
s
t
i
t
u
t
i
o
n
a
l
pr
o
v
i
s
i
o
n
or
ap
p
r
o
p
r
i
a
t
e
le
g
i
s
l
a
t
i
o
n
.
”
S
t
a
h
l
v.
Vi
l
l
a
g
e
o
f
Ho
f
f
m
a
n
Es
t
a
t
e
s
,
29
6
Il
l
.
A
p
p
.
3
d
55
0
,
69
4
N.
E
.
2
d
11
0
2
,
11
0
5
,
23
0
Il
l
.
D
e
c
.
82
4
(1
s
t
Di
s
t
.
19
9
8
)
(u
p
h
o
l
d
i
n
g
co
n
s
t
i
t
u
t
i
o
n
a
l
i
t
y
of
ho
m
e
ru
l
e
un
i
t
’
s
im
p
o
s
i
t
i
o
n
of
ex
e
m
p
t
i
o
n
s
fr
o
m
es
t
a
t
e
tr
a
n
s
f
e
r
ta
x
e
s
)
.
B.
Ho
m
e
ru
l
e
un
i
t
s
ha
v
e
co
n
s
t
r
u
e
d
th
e
s
e
an
d
si
m
i
l
a
r
au
t
h
o
r
i
t
i
e
s
to
re
l
i
e
v
e
th
e
m
fr
o
m
th
e
st
a
t
u
t
o
r
y
re
s
t
r
i
c
t
i
o
n
s
on
re
a
l
es
t
a
t
e
ta
x
ab
a
t
e
m
e
n
t
s
an
d
sa
l
e
s
ta
x
re
b
a
t
e
s
.
Th
i
s
po
w
e
r
pr
o
v
i
d
e
s
ho
m
e
ru
l
e
un
i
t
s
wi
t
h
a
di
s
t
i
n
c
t
ad
v
a
n
t
a
g
e
o
v
e
r
no
n
-
h
o
m
e
ru
l
e
un
i
t
s
.
Ho
m
e
ru
l
e
un
i
t
s
ca
n
ab
a
t
e
or
re
b
a
t
e
th
e
ta
x
e
s
th
e
y
le
v
y
w
i
t
h
o
u
t
li
m
i
t
a
t
i
o
n
on
th
e
am
o
u
n
t
or
du
r
a
t
i
o
n
of
th
e
in
c
e
n
t
i
v
e
.
C.
Se
c
t
i
o
n
18
-
1
8
0
of
th
e
Pr
o
p
e
r
t
y
Ta
x
Co
d
e
pr
o
v
i
d
e
s
ho
m
e
ru
l
e
m
u
n
i
c
i
p
a
l
i
t
i
e
s
wi
t
h
ad
d
i
t
i
o
n
a
l
au
t
h
o
r
i
t
y
to
ab
a
t
e
al
l
re
a
l
es
t
a
t
e
ta
x
e
s
le
v
i
e
d
ag
a
i
n
s
t
ce
r
t
a
i
n
re
s
i
d
e
n
t
i
a
l
15
pr
o
p
e
r
t
i
e
s
lo
c
a
t
e
d
in
ar
e
a
s
of
ur
b
a
n
de
c
a
y
un
d
e
r
li
m
i
t
e
d
ci
r
c
u
m
s
t
a
n
c
e
s
.
35
IL
C
S
2
0
0
/
1
8
-
1
8
0
.
Se
c
t
i
o
n
18
-
1
8
0
al
l
o
w
s
th
e
ho
m
e
ru
l
e
mu
n
i
c
i
p
a
l
i
t
y
to
ex
t
e
n
d
th
e
ab
a
t
e
m
e
n
t
to
ow
n
e
r
-
o
c
c
u
p
i
e
d
si
n
g
l
e
-
f
a
m
i
l
y
or
du
p
l
e
x
re
s
i
d
e
n
t
i
a
l
dw
e
l
l
i
n
g
un
i
t
s
lo
c
a
t
e
d
w
i
t
h
i
n
th
e
m
u
n
i
c
i
p
a
l
i
t
y
an
d
in
an
ar
e
a
of
ur
b
a
n
de
c
a
y
.
Co
n
d
i
t
i
o
n
s
m
a
k
i
n
g
an
ar
e
a
su
b
j
e
c
t
to
ur
b
a
n
de
c
a
y
ar
e
si
m
i
l
a
r
to
th
o
s
e
th
a
t
wo
u
l
d
qu
a
l
i
f
y
an
ar
e
a
as
“b
l
i
g
h
t
e
d
”
fo
r
ta
x
in
c
r
e
m
e
n
t
fi
n
a
n
c
i
n
g
pu
r
p
o
s
e
s
.
Se
c
t
i
o
n
18
-
1
8
0
al
l
o
w
s
th
e
ho
m
e
ru
l
e
m
u
n
i
c
i
p
a
l
i
t
y
to
ab
a
t
e
no
t
on
l
y
a
pe
r
c
e
n
t
a
g
e
of
th
e
re
a
l
es
t
a
t
e
ta
x
e
s
it
le
v
i
e
d
ag
a
i
n
s
t
qu
a
l
i
f
y
i
n
g
p
r
o
p
e
r
t
i
e
s
b
u
t
al
s
o
ta
x
e
s
le
v
i
e
d
ag
a
i
n
s
t
th
o
s
e
pr
o
p
e
r
t
i
e
s
by
ot
h
e
r
ta
x
i
n
g
di
s
t
r
i
c
t
s
,
su
b
j
e
c
t
to
ce
r
t
a
i
n
pr
o
c
e
d
u
r
e
s
.
D.
H
o
m
e
ru
l
e
un
i
t
s
ma
y
al
s
o
ab
a
t
e
sa
l
e
s
ta
x
e
s
to
st
i
m
u
l
a
t
e
co
m
m
e
r
c
i
a
l
d
e
v
e
l
o
p
m
e
n
t
.
Th
e
ho
m
e
ru
l
e
un
i
t
is
no
t
li
m
i
t
e
d
by
th
e
re
s
t
r
i
c
t
i
o
n
s
pl
a
c
e
d
on
no
n
-
h
o
m
e
ru
l
e
m
u
n
i
c
i
p
a
l
i
t
i
e
s
by
65
IL
C
S
5/
8
-
1
1
-
2
0
.
E.
A
n
y
re
b
a
t
e
of
sa
l
e
s
or
pr
o
p
e
r
t
y
ta
x
e
s
mu
s
t
co
m
p
l
y
wi
t
h
th
e
“p
u
b
l
i
c
p
u
r
p
o
s
e
te
s
t
’
T
o
f
Ar
t
i
c
l
e
8,
§1
(
a
)
,
of
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
,
wh
i
c
h
pr
o
v
i
d
e
s
th
a
t
“[
p
j
u
b
l
i
c
fu
n
d
s
,
p
r
o
p
e
r
t
y
or
cr
e
d
i
t
sh
a
l
l
on
l
y
be
us
e
d
fo
r
pu
b
l
i
c
pu
r
p
o
s
e
s
.
”
C
o
u
r
t
s
c
o
n
s
t
r
u
i
n
g
th
i
s
li
m
i
t
a
t
i
o
n
ha
v
e
em
p
l
o
y
e
d
an
“e
x
p
a
n
d
i
n
g
co
n
c
e
p
t
o
f
pu
b
l
i
c
pu
r
p
o
s
e
’
in
th
e
ar
e
a
of
ec
o
n
o
m
i
c
we
l
f
a
r
e
,
”
up
h
o
l
d
i
n
g
th
e
pr
o
v
i
s
i
o
n
of
pu
b
l
i
c
fu
n
d
s
to
pr
i
v
a
t
e
en
t
i
t
i
e
s
fo
r
th
e
pu
r
p
o
s
e
of
en
c
o
u
r
a
g
i
n
g
de
v
e
l
o
p
m
e
n
t
.
Pe
o
p
l
e
ex
re
l
.
Ci
t
y
o
f
Sa
l
e
m
v.
Mc
M
a
c
k
i
n
,
53
Il
l
.
2
d
34
7
,
29
1
N.
E
.
2
d
80
7
,
81
3
(1
9
7
2
)
.
IX
.
HO
M
E
RU
L
E
PO
W
E
R
S
TO
TA
X
Ar
t
i
c
l
e
VI
I
,
Se
c
t
i
o
n
6(
a
)
o
f
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
af
f
o
r
d
s
ho
m
e
ru
l
e
u
n
i
t
s
br
o
a
d
au
t
h
o
r
i
t
y
to
ta
x
tr
a
n
s
a
c
t
i
o
n
s
wi
t
h
i
n
th
e
i
r
bo
u
n
d
a
r
i
e
s
.
So
m
e
of
th
e
tr
a
n
s
a
c
t
i
o
n
s
th
a
t
ho
m
e
ru
l
e
un
i
t
s
ma
y
ta
x
ar
e
:
16
A.
A
m
u
s
e
m
e
n
t
s
.
Se
e
K
e
r
a
s
o
t
e
s
Ri
a
l
t
o
Th
e
a
t
e
r
Co
r
p
.
v.
Ci
t
y
o
f
P
e
o
r
i
a
,
77
ll
l
.
2
d
49
1
,
32
9
7
NE
.
2
d
7
9
0
,
3
4
ll
l
.
D
e
c
.
11
8
(1
9
7
9
)
.
B.
Re
a
l
es
t
a
t
e
tr
a
n
s
f
e
r
s
1.
Se
e
St
a
h
l
v.
Vi
l
l
a
g
e
o
f
Ho
f
f
m
a
n
Es
t
a
t
e
s
,
29
6
ll
l
.
A
p
p
.
3
d
55
0
,
69
4
N.
E
.
2
d
11
0
2
,
23
0
Il
l
.
D
e
c
.
82
4
(1
9
9
8
)
.
2.
A
ho
m
e
ru
l
e
un
i
t
’
s
po
w
e
r
to
en
a
c
t
re
a
l
es
t
a
t
e
tr
a
n
s
f
e
r
ta
x
e
s
ha
s
be
e
n
li
m
i
t
e
d
si
n
c
e
Ja
n
u
a
r
y
19
9
7
un
d
e
r
65
IL
C
S
5/
8
-
3
-
1
9
.
A
re
f
e
r
e
n
d
u
m
is
no
w
re
q
u
i
r
e
d
fo
r
al
l
tr
a
n
s
f
e
r
ta
x
e
s
en
a
c
t
e
d
af
t
e
r
th
a
t
da
t
e
.
Ho
w
e
v
e
r
,
pr
e
v
i
o
u
s
l
y
en
a
c
t
e
d
tr
a
n
s
f
e
r
ta
x
or
d
i
n
a
n
c
e
s
re
m
a
i
n
va
l
i
d
,
an
d
no
ne
w
re
f
e
r
e
n
d
u
m
is
re
q
u
i
r
e
d
.
C.
Sa
l
e
s
ta
x
e
s
1.
Ho
m
e
ru
l
e
un
i
t
s
m
a
y
im
p
o
s
e
sa
l
e
s
ta
x
e
s
in
ex
c
e
s
s
o
f
th
e
ra
t
e
av
a
i
l
a
b
l
e
to
no
n
-
ho
m
e
ru
l
e
un
i
t
s
.
Se
e
65
IL
C
S
5/
8
-
1
1
-
1
,
8-
1
1
-
5
an
d
8-
1
1
-
6
.
2.
Un
d
e
r
65
IL
C
S
8-
1
1
-6
a
,
ho
m
e
ru
l
e
un
i
t
s
ar
e
no
t
pr
e
e
m
p
t
e
d
fr
o
m
ex
a
c
t
i
n
g
sa
l
e
s
ta
x
e
s
wi
t
h
re
s
p
e
c
t
to
th
e
fo
l
l
o
w
i
n
g
tr
a
n
s
a
c
t
i
o
n
s
:
a.
A
ta
x
on
al
c
o
h
o
l
i
c
be
v
e
r
a
g
e
s
,
wh
e
t
h
e
r
ba
s
e
d
on
gr
o
s
s
re
c
e
i
p
t
s
,
vo
l
u
m
e
so
l
d
,
or
an
y
ot
h
e
r
me
a
s
u
r
e
m
e
n
t
.
b.
A
ta
x
ba
s
e
d
on
th
e
nu
m
b
e
r
of
un
i
t
s
o
f
ci
g
a
r
e
t
t
e
s
or
to
b
a
c
c
o
pr
o
d
u
c
t
s
(p
r
o
v
i
d
e
d
,
ho
w
e
v
e
r
,
th
a
t
a
ho
m
e
ru
l
e
m
u
n
i
c
i
p
a
l
i
t
y
th
a
t
ha
s
no
t
im
p
o
s
e
d
a
ta
x
ba
s
e
d
on
th
e
nu
m
b
e
r
o
f
un
i
t
of
ci
g
a
r
e
t
t
e
s
or
to
b
a
c
c
o
p
r
o
d
u
c
t
s
be
f
o
r
e
Ju
l
y
1,
19
9
3
,
sh
a
l
l
no
t
im
p
o
s
e
su
c
h
a
ta
x
af
t
e
r
th
a
t
da
t
e
)
.
c.
A
ta
x
,
ho
w
e
v
e
r
me
a
s
u
r
e
d
,
on
th
e
us
e
of
a
ho
t
e
l
or
mo
t
e
l
ro
o
m
or
si
m
i
l
a
r
fa
c
i
l
i
t
y
.
d.
A
ta
x
,
ho
w
e
v
e
r
m
e
a
s
u
r
e
d
,
on
th
e
sa
l
e
or
tr
a
n
s
f
e
r
o
f
re
a
l
pr
o
p
e
r
t
y
.
17
e.
A
ta
x
,
ho
w
e
v
e
r
me
a
s
u
r
e
d
,
on
‘e
a
s
e
re
c
e
i
p
t
s
.
f.
A
ta
x
on
fo
o
d
pr
e
p
a
r
e
d
fo
r
im
m
e
d
i
a
t
e
co
n
s
u
m
p
t
i
o
n
an
d
on
al
c
o
h
o
l
i
c
be
v
e
r
a
g
e
s
so
l
d
by
a
bu
s
i
n
e
s
s
wh
i
c
h
p
r
o
v
i
d
e
s
fo
r
on
pr
e
m
i
s
e
s
co
n
s
u
m
p
t
i
o
n
of
sa
i
d
fo
o
d
or
al
c
o
h
o
l
i
c
be
v
e
r
a
g
e
s
.
g.
Ot
h
e
r
ta
x
e
s
no
t
ba
s
e
d
on
th
e
se
l
l
i
n
g
or
pu
r
c
h
a
s
e
pr
i
c
e
or
gr
o
s
s
re
c
e
i
p
t
s
fr
o
m
th
e
us
e
,
sa
l
e
or
pu
r
c
h
a
s
e
o
f
ta
n
g
i
b
l
e
p
e
r
s
o
n
a
l
pr
o
p
e
r
t
y
.
D.
Zo
n
i
n
g
1.
Ho
m
e
ru
l
e
un
i
t
s
do
no
t
re
l
y
on
en
a
b
l
i
n
g
st
a
t
u
t
e
s
(s
e
e
65
IL
C
S
5
/
1
1
-
1
3
-
l
e
t
se
q
.
)
as
th
e
so
u
r
c
e
o
f
th
e
i
r
zo
n
i
n
g
po
w
e
r
.
Zo
n
i
n
g
is
in
t
r
i
n
s
i
c
a
l
l
y
a
ma
t
t
e
r
o
f
lo
c
a
l
co
n
c
e
r
n
.
.
Ca
i
n
v.
Am
e
r
i
c
a
n
N
a
t
i
o
n
a
l
B
a
n
k
&
T
r
u
s
t
Co
m
p
a
n
y
o
f
Ch
i
c
a
g
o
,
26
Tl
l
.
A
p
p
3
d
57
4
,
32
5
N.
E
.
2
d
79
9
,
80
5
(1
s
t
Di
s
t
.
19
7
5
)
;
Th
o
m
p
s
o
n
v.
Co
o
k
Co
u
n
t
y
B
o
a
r
d
o
f
Ap
p
e
a
l
s
,
96
1l
1
.
A
p
p
.
3
d
56
1
,
42
1
N.
E
.
2
d
28
5
,
29
2
,
51
I1
1
.
D
e
c
.
77
7
(1
s
t
Di
s
t
.
19
8
1
)
;
L
a
n
d
m
a
r
k
s
Pr
e
s
e
r
v
a
t
i
o
n
Co
u
n
c
i
l
o
f
Il
l
i
n
o
i
s
v.
Ch
i
c
a
g
o
,
12
5
Il
l
.
2
d
16
4
,
53
1
N.
E
.
2
d
9,
15
,
12
5
ll
l
.
D
e
c
.
83
0
(1
9
8
8
)
.
2.
A
ho
m
e
ru
l
e
un
i
t
’
s
p
o
w
e
r
to
zo
n
e
is
li
m
i
t
e
d
to
th
e
te
r
r
i
t
o
r
i
a
l
bo
u
n
d
a
r
i
e
s
of
th
e
mu
n
i
c
i
p
a
l
i
t
y
.
Co
u
n
t
y
o
f
Wi
l
l
v.
Ci
t
y
o
f
N
a
p
e
r
v
i
l
l
e
,
22
6
II
l
.
A
p
p
.
3
d
66
2
,
58
9
N.
E
.
2
d
10
9
0
,
10
9
3
,
16
8
Il
1
.
D
e
c
.
69
0
(3
d
Di
s
t
19
9
2
)
(c
i
t
y
m
a
y
no
t
zo
n
e
pr
o
p
e
r
t
y
it
ow
n
s
th
a
t
li
e
s
ou
t
s
i
d
e
th
e
ci
t
y
’
s
co
r
p
o
r
a
t
e
li
m
i
t
s
,
an
d
it
is
th
e
pr
e
r
o
g
a
t
i
v
e
o
f
th
e
co
u
n
t
y
to
zo
n
e
su
c
h
pr
o
p
e
r
t
y
)
;
se
e
al
s
o
Ci
t
y
o
f
E
v
a
n
s
t
o
n
v.
R
e
g
i
o
n
a
l
Tr
a
n
s
p
o
r
t
a
t
i
o
n
Au
t
h
o
r
i
t
y
,
20
2
Il
l
.
A
p
p
.
3
d
26
5
,
55
9
N.
E
.
2
d
89
9
,
90
5
,
14
7
ll
l
.
D
e
c
.
55
9
(1
s
t
Di
s
t
.
19
9
0
)
(a
p
p
l
i
c
a
t
i
o
n
o
f
a
ci
t
y
z
o
n
i
n
g
or
d
i
n
a
n
c
e
to
a
re
g
i
o
n
a
l
bu
s
fa
c
i
l
i
t
y
wa
s
no
t
w
i
t
h
i
n
th
e
gr
a
n
t
o
f
ho
m
e
ru
l
e
p
o
w
e
r
b
e
c
a
u
s
e
th
e
fa
c
i
l
i
t
y
wa
s
re
g
i
o
n
a
l
)
.
18
E.
G
o
v
e
r
n
m
e
n
t
a
l
em
p
l
o
y
m
e
n
t
1.
In
th
e
ab
s
e
n
c
e
of
a
co
l
l
e
c
t
i
v
e
ba
r
g
a
i
n
i
n
g
ag
r
e
e
m
e
n
t
,
a
ho
m
e
ru
l
e
un
i
t
ha
s
br
o
a
d
po
w
e
r
s
to
hi
r
e
,
fi
r
e
or
di
s
c
i
p
l
i
n
e
em
p
l
o
y
e
e
s
.
St
r
y
k
e
r
v.
Vi
l
l
a
g
e
o
f
O
a
k
P
a
r
/
c
62
ll
l
.
2
d
52
3
,
34
3
N.
E
.
2
d
91
9
(1
9
7
6
)
;
Ka
d
z
i
e
l
a
w
s
k
i
v.
B
o
a
r
d
o
f
F
i
r
e
a
n
d
P
o
l
i
c
e
Co
m
m
i
s
s
i
o
n
e
r
s
o
f
th
e
Vi
l
l
a
g
e
o
f
Sk
o
k
i
e
,
19
4
Il
l
.
A
p
p
.
3
d
67
6
,
55
1
N.
E
.
2
d
33
1
,
14
1
II
l
.
D
e
c
.
33
8
(1
9
9
0
)
.
2.
A
ho
m
e
ru
l
e
un
i
t
ma
y
ad
o
p
t
or
d
i
n
a
n
c
e
s
th
a
t
di
f
f
e
r
fr
o
m
st
a
t
e
la
w
wi
t
h
re
s
p
e
c
t
to
po
l
i
c
e
an
d
fi
r
e
pe
r
s
o
n
n
e
l
ma
t
t
e
r
s
.
Ka
d
z
i
e
l
a
w
s
k
i
,
s
u
p
r
a
;
D
i
a
m
o
n
d
v.
B
o
a
r
d
o
f
F
i
r
e
a
n
d
P
o
l
i
c
e
Co
m
’
r
s
o
f
th
e
Vi
l
l
a
g
e
o
f
E
l
k
Gr
o
v
e
Vi
l
l
a
g
e
,
11
5
Il
l
.
A
p
p
.
3
d
43
7
,
50
N.
E
.
2
d
87
9
,
71
Il
l
.
D
e
c
.
19
1
(1
9
8
3
)
;
M
a
n
d
a
r
i
n
o
v.
Vi
l
l
a
g
e
o
f
L
o
m
b
a
r
d
,
92
Il
l
.
A
p
p
.
3
d
78
,
41
4
N.
E
.
2
d
50
8
,
46
Il
l
.
D
e
c
.
62
4
(1
9
8
0
)
.
F.
H
u
m
a
n
ri
g
h
t
s
1.
Ho
m
e
ru
l
e
un
i
t
s
ma
y
en
a
c
t
th
e
i
r
ow
n
or
d
i
n
a
n
c
e
s
re
g
u
l
a
t
i
n
g
be
h
a
v
i
o
r
in
th
e
wo
r
k
p
l
a
c
e
,
no
t
w
i
t
h
s
t
a
n
d
i
n
g
th
e
ex
i
s
t
e
n
c
e
o
f
a
st
a
t
e
st
a
t
u
t
e
.
In
P
a
g
e
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
29
9
Il
l
.
A
p
p
.
3
d
45
0
,
70
1
N.
E
.
2
d
21
8
,
23
3
Il
l
.
D
e
c
.
57
5
(
1
Di
s
t
.
19
9
8
)
,
th
e
co
u
r
t
he
l
d
th
a
t
a
ci
t
y
hu
m
a
n
ri
g
h
t
s
or
d
i
n
a
n
c
e
th
a
t
pr
o
h
i
b
i
t
e
d
ac
t
s
o
f
se
x
u
a
l
ha
r
a
s
s
m
e
n
t
an
d
di
s
c
r
i
m
i
n
a
t
i
o
n
by
sm
a
l
l
em
p
l
o
y
e
r
s
th
a
t
we
r
e
no
t
co
v
e
r
e
d
by
th
e
Il
l
i
n
o
i
s
Hu
m
a
n
Ri
g
h
t
s
Ac
t
,
77
5
IL
C
S
5/
7
-
1
0
8
(
A
)
,
wa
s
a
p
r
o
p
e
r
ex
e
r
c
i
s
e
o
f
ho
m
e
ru
l
e
au
t
h
o
r
i
t
y
.
2.
In
C
r
a
w
f
o
r
d
v.
Ci
t
y
o
f
Ch
i
c
a
g
o
,
3
0
4
Il
l
.
A
p
p
.
3
d
81
8
,
71
0
N
.
E
.
2
d
91
,
23
7
Il
l
.
D
e
c
.
66
8
(1
s
t
Di
s
t
.
19
9
9
)
,
th
e
co
u
r
t
up
h
e
l
d
an
or
d
i
n
a
n
c
e
m
a
k
i
n
g
qu
a
l
i
f
i
e
d
sa
m
e
-
s
e
x
do
m
e
s
t
i
c
pa
r
t
n
e
r
s
or
ci
t
y
em
p
l
o
y
e
e
s
el
i
g
i
b
l
e
fo
r
th
e
sa
m
e
be
n
e
f
i
t
s
av
a
i
l
a
b
l
e
to
em
p
l
o
y
e
e
sp
o
u
s
e
s
.
19
G.
He
a
l
t
h
an
d
sa
f
e
t
y
re
g
u
l
a
t
i
o
n
s
1.
In
Vi
l
l
a
g
e
o
f
Mu
n
d
e
l
e
i
n
v.
F
r
a
n
c
o
,
31
7
Il
l
.
A
p
p
.
3
d
51
2
,
74
0
N.
E
.
2
d
80
1
,
25
1
Il
l
.
D
e
c
.
51
5
(2
d
Di
s
t
.
20
0
0
)
,
th
e
ap
p
e
l
l
a
t
e
co
u
r
t
up
h
e
l
d
lo
c
a
l
or
d
i
n
a
n
c
e
s
th
a
t
al
l
o
w
e
d
po
l
i
c
e
of
f
i
c
e
r
s
to
st
o
p
ve
h
i
c
l
e
s
so
l
e
l
y
be
c
a
u
s
e
th
e
oc
c
u
p
a
n
t
s
we
r
e
no
t
we
a
r
i
n
g
se
a
t
be
l
t
s
.
2.
In
Ci
t
y
o
f
Ch
i
c
a
g
o
v.
Ta
y
l
o
r
,
33
2
Il
l
.
A
p
p
.
3
d
58
3
,
77
4
N
.
E
.
2
d
22
,
26
6
Il
l
.
D
e
c
.
24
4
(1
s
t
Di
s
t
.
20
0
2
)
,
th
e
ap
p
e
l
l
a
t
e
co
u
r
t
he
l
d
or
d
i
n
a
n
c
e
s
b
a
n
n
i
n
g
ce
r
t
a
i
n
ca
t
e
g
o
r
i
e
s
o
f
fi
r
e
a
r
m
s
an
d
re
q
u
i
r
i
n
g
al
l
fi
r
e
a
r
m
s
to
be
re
g
i
s
t
e
r
e
d
we
r
e
pe
r
m
i
s
s
i
b
l
e
ex
e
r
c
i
s
e
s
o
f
ho
m
e
ru
l
e
po
w
e
r
s
.
H.
Re
a
l
pr
o
p
e
r
t
y
ta
x
e
s
1.
Ho
m
e
ru
l
e
un
i
t
s
ar
e
no
t
li
m
i
t
e
d
wi
t
h
re
s
p
e
c
t
to
re
a
l
p
r
o
p
e
r
t
y
ta
x
ra
t
e
s
no
r
by
cl
a
i
m
s
th
a
t
th
e
mu
n
i
c
i
p
a
l
i
t
y
ha
s
ac
c
u
m
u
l
a
t
e
d
su
r
p
l
u
s
fu
n
d
s
.
A
l
p
h
a
G
a
m
m
a
Rh
o
Al
u
m
n
i
v.
Pe
o
p
l
e
,
32
2
Il
l
.
A
p
p
.
3
d
31
0
,
75
0
N.
E
.
2
d
28
2
,
25
5
Il
l
.
D
e
c
.
70
1
(2
0
0
1
)
.
2.
Re
f
u
s
a
l
to
pl
a
c
e
a
p
r
o
p
o
s
i
t
i
o
n
on
th
e
ba
l
l
o
t
to
lo
w
e
r
m
a
x
i
m
u
m
pr
o
p
e
r
t
y
ta
x
in
a
ho
m
e
ru
l
e
un
i
t
wa
s
up
h
e
l
d
by
th
e
Il
l
i
n
o
i
s
Su
p
r
e
m
e
C
o
u
r
t
in
So
m
m
e
r
v.
Vi
l
l
a
g
e
o
f
Gl
e
n
v
i
e
w
,
79
Il
l
.
2
d
38
3
,
40
3
N.
E
.
2
d
25
8
,
38
Il
l
.
D
e
c
.
17
0
(1
9
8
0
)
.
B
o
n
d
s
Ho
m
e
ru
l
e
un
i
t
s
ar
e
no
t
su
b
j
e
c
t
to
li
m
i
t
a
t
i
o
n
s
on
bo
n
d
i
n
g
a
u
t
h
o
r
i
t
y
se
t
fo
r
t
h
in
th
e
Il
l
i
n
o
i
s
M
u
n
i
c
i
p
a
l
Co
d
e
(6
5
IL
C
S
5/
1
-
1
-
1
et
se
q
.
)
.
T
h
e
on
l
y
li
m
i
t
a
t
i
o
n
s
ar
e
co
n
s
t
i
t
u
t
i
o
n
a
l
.
Se
e
Jl
l
.
C
o
n
s
t
.
ar
t
.
7,
§6
(
e
)
(4
0
-
y
e
a
r
li
m
i
t
a
t
i
o
n
on
ce
r
t
a
i
n
de
b
t
.
20
X.
H
O
M
E
R
U
L
E
RE
F
E
R
E
N
D
A
W
h
i
l
e
m
u
n
i
c
i
p
a
l
i
t
i
e
s
wi
t
h
po
p
u
l
a
t
i
o
n
s
of
25
,
0
0
0
or
mo
r
e
au
t
o
m
a
t
i
c
a
l
l
y
ha
v
e
ho
m
e
ru
l
e
st
a
t
u
s
in
Il
l
i
n
o
i
s
,
o
t
h
e
r
mu
n
i
c
i
p
a
l
i
t
i
e
s
ma
y
el
e
c
t
to
be
c
o
m
e
ho
m
e
ru
l
e
by
re
f
e
r
e
n
d
u
m
.
A
ho
m
e
ru
l
e
un
i
t
ma
y
al
s
o
el
e
c
t
by
re
f
e
r
e
n
d
u
m
no
t
to
be
a
ho
m
e
ru
l
e
un
i
t
.
A.
A
d
o
p
t
i
n
g
ho
m
e
ru
l
e
1.
A
r
t
i
c
l
e
7,
§6
(
a
)
o
f
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
pr
o
v
i
d
e
s
th
a
t
m
u
n
i
c
i
p
a
l
i
t
i
e
s
“
.
.
.
m
a
y
el
e
c
t
by
re
f
e
r
e
n
d
u
m
to
be
c
o
m
e
ho
m
e
ru
l
e
un
i
t
s
.
”
2.
Ar
t
i
c
l
e
7,
§1
1
of
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
se
t
s
fo
r
t
h
th
e
ge
n
e
r
a
l
pr
o
c
e
d
u
r
e
s
fo
r
re
f
e
r
e
n
d
a
wi
t
h
re
s
p
e
c
t
to
ho
m
e
ru
l
e
st
a
t
u
s
:
.
(a
)
Pr
o
p
o
s
a
l
s
fo
r
ac
t
i
o
n
s
wh
i
c
h
ar
e
au
t
h
o
r
i
z
e
d
by
th
i
s
Ar
t
i
c
l
e
or
by
la
w
an
d
wh
i
c
h
re
q
u
i
r
e
ap
p
r
o
v
a
l
by
re
f
e
r
e
n
d
u
m
ma
y
be
in
i
t
i
a
t
e
d
an
d
su
b
m
i
t
t
e
d
to
th
e
el
e
c
t
o
r
s
by
re
s
o
l
u
t
i
o
n
o
f
th
e
go
v
e
r
n
i
n
g
bo
a
r
d
of
a
un
i
t
o
f
lo
c
a
l
go
v
e
r
n
m
e
n
t
or
by
pe
t
i
t
i
o
n
of
el
e
c
t
o
r
s
in
th
e
ma
n
n
e
r
pr
o
v
i
d
e
d
by
la
w
.
(b
)
Re
f
e
r
e
n
d
a
re
q
u
i
r
e
d
by
th
i
s
Ar
t
i
c
l
e
sh
a
l
l
be
he
l
d
at
ge
n
e
r
a
l
el
e
c
t
i
o
n
s
,
ex
c
e
p
t
as
ot
h
e
r
w
i
s
e
pr
o
v
i
d
e
d
by
la
w
.
Qu
e
s
t
i
o
n
s
su
b
m
i
t
t
e
d
to
re
f
e
r
e
n
d
u
m
sh
a
l
l
be
ad
o
p
t
e
d
if
ap
p
r
o
v
e
d
by
a
ma
j
o
r
i
t
y
of
th
o
s
e
vo
t
i
n
g
on
th
e
qu
e
s
t
i
o
n
un
l
e
s
s
a
di
f
f
e
r
e
n
t
re
q
u
i
r
e
m
e
n
t
is
sp
e
c
i
f
i
e
d
in
th
i
s
Ar
t
i
c
l
e
.
3.
Th
e
r
e
is
le
g
i
s
l
a
t
i
o
n
wi
t
h
re
s
p
e
c
t
to
mu
n
i
c
i
p
a
l
ho
m
e
ru
l
e
re
f
e
r
e
n
d
a
in
pa
r
t
i
c
u
l
a
r
.
Un
d
e
r
10
IL
C
S
5/
2
8
-
7
,
a
mu
n
i
c
i
p
a
l
ho
m
e
ru
l
e
re
f
e
r
e
n
d
u
m
ma
y
be
in
i
t
i
a
t
e
d
by
re
s
o
l
u
t
i
o
n
of
a
mu
n
i
c
i
p
a
l
i
t
y
’
s
go
v
e
r
n
i
n
g
bo
a
r
d
or
by
fi
l
i
n
g
wi
t
h
th
e
mu
n
i
c
i
p
a
l
cl
e
r
k
a
pe
t
i
t
i
o
n
si
g
n
e
d
by
qu
a
l
i
f
i
e
d
vo
t
e
r
s
eq
u
a
l
in
nu
m
b
e
r
to
10
pe
r
c
e
n
t
o
f
th
e
nu
m
b
e
r
of
re
g
i
s
t
e
r
e
d
vo
t
e
r
s
in
th
e
mu
n
i
c
i
p
a
l
i
t
y
.
Th
e
mu
n
i
c
i
p
a
l
cl
e
r
k
th
e
n
m
u
s
t
ce
r
t
i
f
y
th
e
ho
m
e
ru
l
e
ad
o
p
t
i
o
n
qu
e
s
t
i
o
n
to
th
e
co
u
n
t
y
cl
e
r
k
or
ot
h
e
r
el
e
c
t
i
o
n
au
t
h
o
r
i
t
y
at
le
a
s
t
61
da
y
s
be
f
o
r
e
th
e
el
e
c
t
i
o
n
.
Th
e
re
f
e
r
e
n
d
u
m
is
vo
t
e
d
on
at
th
e
ne
x
t
“r
e
g
u
l
a
r
”
el
e
c
t
i
o
n
.
Se
e
10
IL
C
S
5/
1
-
3
.
21
4.
A
ho
m
e
ru
l
e
ad
o
p
t
i
n
g
re
f
e
r
e
n
d
u
m
(a
n
d
a
re
f
e
r
e
n
d
u
m
to
op
t
ou
t
o
f
ho
m
e
ru
l
e
re
q
u
i
r
e
s
th
e
mu
n
i
c
i
p
a
l
cl
e
r
k
to
ma
k
e
tw
o
fi
l
i
n
g
s
wi
t
h
th
e
Se
c
r
e
t
a
r
y
o
f
St
a
t
e
)
.
At
le
a
s
t
20
da
y
s
be
f
o
r
e
th
e
re
f
e
r
e
n
d
u
m
,
th
e
cl
e
r
k
mu
s
t
fi
l
e
a
ce
r
t
i
f
i
e
d
st
a
t
e
m
e
n
t
in
d
i
c
a
t
i
n
g
wh
e
n
th
e
re
f
e
r
e
n
d
u
m
wi
l
l
be
he
l
d
.
Wi
t
h
i
n
30
da
y
s
a
f
t
e
r
th
e
re
f
e
r
e
n
d
u
m
,
th
e
cl
e
r
k
mu
s
t
fi
l
e
a
ce
r
t
i
f
i
e
d
st
a
t
e
m
e
n
t
sh
o
w
i
n
g
th
e
re
s
u
l
t
s
o
f
th
e
re
f
e
r
e
n
d
u
m
an
d
th
e
st
a
t
u
s
of
th
e
m
u
n
i
c
i
p
a
l
i
t
y
as
a
ho
m
e
ru
l
e
or
n
o
n
-
h
o
m
e
ru
l
e
un
i
t
.
5.
No
re
f
e
r
e
n
d
u
m
wi
t
h
re
g
a
r
d
to
ad
o
p
t
i
n
g
ho
m
e
ru
l
e
st
a
t
u
s
ma
y
be
su
b
m
i
t
t
e
d
to
th
e
vo
t
e
r
s
mo
r
e
th
a
n
on
c
e
in
an
y
23
-
m
o
n
t
h
pe
r
i
o
d
.
B.
O
p
t
i
n
g
ou
t
of
ho
m
e
ru
l
e
Ar
t
i
c
l
e
7,
§6
(
b
)
of
th
e
Il
l
i
n
o
i
s
co
n
s
t
i
t
u
t
i
o
n
pr
o
v
i
d
e
s
th
a
t
,
“A
ho
m
e
ru
l
e
un
i
t
by
re
f
e
r
e
n
d
u
m
ma
y
el
e
c
t
no
t
to
be
a
ho
m
e
ru
l
e
un
i
t
.
1.
Th
e
sa
m
e
pr
o
c
e
d
u
r
e
s
th
a
t
go
v
e
r
n
re
f
e
r
e
n
d
a
to
ad
o
p
t
ho
m
e
ru
l
e
st
a
t
u
s
ap
p
l
y
to
re
f
e
r
e
n
d
a
to
op
t
ou
t
o
f
ho
m
e
ru
l
e
st
a
t
u
s
.
Se
e
10
IL
C
S
5/
2
8
-
7
.
2.
A
re
f
e
r
e
n
d
u
m
to
op
t
ou
t
of
ho
m
e
ru
l
e
st
a
t
u
s
ma
y
be
he
l
d
on
l
y
on
c
e
in
an
y
47
-
mo
n
t
h
pe
r
i
o
d
.
C.
A
su
r
v
e
y
o
f
ho
m
e
ru
l
e
ad
o
p
t
i
o
n
re
f
e
r
e
n
d
a
(S
o
u
r
c
e
:
Ja
m
e
s
M.
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u
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r
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:
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,
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a
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c
k
f
o
r
d
.
93
5
7
4
\
R
E
v
8
/
2
4
1
0
5
23
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Agenda Item Summary Memo
Title:
Meeting and Date:
Synopsis:
Council Action Previously Taken:
Date of Action: Action Taken:
Item Number:
Type of Vote Required:
Council Action Requested:
Submitted by:
Agenda Item Notes:
Reviewed By:
Legal
Finance
Engineer
City Administrator
Human Resources
Community Development
Police
Public Works
Parks and Recreation
Agenda Item Number
OB #1
Tracking Number
ADM 2014-89
Aurora Area Convention and Visitors Bureau Membership
Administration Committee – June 15, 2016
N / A
Majority
Approval
Discussion of long-term options for use of hotel taxes
Bart Olson Administration
Name Department
Summary
Review of the City’s options for tourism services.
Background
This item was last discussed at the May Administration Committee meeting. At that meeting,
the committee reviewed the materials from the HCCVB and discussed tourism consultant proposals.
Dan DiSanto and I are scheduled to meet on Friday to discuss the attached proposals from SMG
Consulting. They have drafted the proposal as either two separate studies or one combined. I expect to
have a verbal update for the committee on Wednesday.
Recommendation
This is an informational item.
Memorandum
To: Administration Committee
From: Bart Olson, City Administrator
CC:
Date: June 9, 2016
Subject: Tourism
SMG Consulting
SEO Services for Yorkville + Oswego Destination
Marketing Organization Analysis
“Solutions and Ideas for your competitive world”
SMG Consulting
2 | Page
Yorkville Proposal
Project Goal:
To assist the United City of Yorkville in evaluating alternatives for tourism promotion that will result in
increased visitation, employment, and local tax revenue.
Project Objectives:
To review existing information available on current marketing programs and evaluate the
current needs of Yorkville given the available resources.
To make specific recommendations how to most effectively allocate the Yorkville tourism
promotion funds.
To recommend effective program measurements that can assist in evaluating marketing
programs and refining future promotional decisions.
Project Scope & Methodology
Project Scope
In an effort to achieve the project goal and objectives SMG proposes the following project scope:
Phase 1 – Information Collection
Implement data and information collection process.
Phase 2 – Information & Data Analysis and Synthesis
Review collected information and analyze it with an eye toward synthesizing the data and
crafting a final recommendation and report.
Phase 3 – Final Report
SMG Consulting will develop a final report.
Phase 1
Information &
Data Collection
Phase 2
Information &
Data Analysis
Phase 3
Final Report &
Presentation
SMG Consulting
3 | Page
Methodology
SMG is proposing the following methodology for consideration.
Phase 1 – Data Collection
Task 1.1 Review current information on current marketing efforts
‐ Review EnjoyAurora.com’s Google analytics including the trend and the number of referrals to
Yorkville.
‐ Review Yorkville lodging trend.
‐ Review Yorkville marketplace and current market situation.
Task 1.2 Interview Stakeholders
‐ Interview ‐5‐7 stakeholders as recommended by the client. Interviews to be conducted via
phone or Skype.
Task 1.3 Goal Setting
‐ Identify goals and desired outcomes from the tourism promotion investment.
Task 1.4 Review client marketing organizational capacity
‐ How are/will current stakeholders be engaged? Who will actually implement marketing
programs? What capacity exists within the City structure and what outside services will be
needed?
Phase 2 – Information Analysis
Task 2.1 Collected information will be integrated into a report that identifies the following:
‐ Current market and tourism situation in Yorkville.
‐ Goals and desired outcomes.
‐ Strategies and marketing programs designed to achieve the identified goals.
‐ Those measurements needed to assess the performance of the marketing programs.
Note(s):
1. SMG Consulting will review the current $60,000/year investment from the perspective of a three year
$180,000 investment with annual available funds of $60,000.
2. SMG Consulting will consider the need to develop marketing systems that can be built on as
additional tourism investment funds become available.
SMG Consulting
4 | Page
Phase 3 – Final Report Development
Task 3.1 Provide a timely final report.
‐ SMG Consulting will provide a draft report for review and comment and then a final report.
Project Timeline
We anticipate this project to be approximately 4‐6 weeks depending on the pace of interviews. We will
need assistance from the City of Yorkville in the following areas:
‐ Obtaining related marketing information needed to complete the project
‐ List of stakeholders to be interviewed (5‐7)
‐ Initial email contact with the interview list
‐ Other TBD
Project Fees
The cost to provide the services identified in this proposal include the following:
Phase 1: Data and Information Collection 10 hours
‐ Includes information collection, phone interviews etc.
Phase 2: Information Analysis 5 hours
Phase 3: Final Report Development 10 hours
Total (Not to exceed) $4,200
SMG Consulting
5 | Page
Oswego Proposal
Project Goal:
To assist the Oswego in evaluating alternatives for tourism promotion that will result in increased
visitation, employment, and local tax revenue.
Project Objectives:
To review existing information available on current marketing programs and evaluate the
current needs of Oswego given the available resources.
To make specific recommendations how to most effectively allocate the Oswego tourism
promotion funds.
To recommend effective program measurements that can assist in evaluating marketing
programs and refining future promotional decisions.
Project Scope & Methodology
Project Scope
In an effort to achieve the project goal and objectives SMG proposes the following project scope:
Phase 1 – Information Collection
Implement data and information collection process.
Phase 2 – Information & Data Analysis and Synthesis
Review collected information and analyze it with an eye toward synthesizing the data and
crafting a final recommendation and report.
Phase 3 – Final Report
SMG Consulting will develop a final report.
Phase 1
Information &
Data Collection
Phase 2
Information &
Data Analysis
Phase 3
Final Report &
Presentation
SMG Consulting
6 | Page
Methodology
SMG is proposing the following methodology for consideration.
Phase 1 – Data Collection
Task 1.1 Review current information on current marketing efforts
‐ Review EnjoyAurora.com’s Google analytics including the trend and the number of referrals to
Oswego.
‐ Review Oswego lodging trend.
‐ Review Oswego marketplace and current market situation.
Task 1.2 Interview Stakeholders
‐ Interview ‐5‐7 stakeholders as recommended by the client. Interviews to be conducted via
phone or Skype.
Task 1.3 Goal Setting
‐ Identify goals and desired outcomes from the tourism promotion investment.
Task 1.4 Review client marketing organizational capacity
‐ How are/will current stakeholders be engaged? Who will actually implement marketing
programs? What capacity exists within the City structure and what outside services will be
needed?
Phase 2 – Information Analysis
Task 2.1 Collected information will be integrated into a report that identifies the following:
‐ Current market and tourism situation in Oswego.
‐ Goals and desired outcomes.
‐ Strategies and marketing programs designed to achieve the identified goals.
‐ Those measurements needed to assess the performance of the marketing programs.
Note(s):
1. SMG Consulting will review the current $80,000/year investment from the perspective of a three year
$240,000 investment with annual available funds of $80,000.
2. SMG Consulting will consider the need to develop marketing systems that can be built on as
additional tourism investment funds become available.
SMG Consulting
7 | Page
Phase 3 – Final Report Development
Task 3.1 Provide a timely final report.
‐ SMG Consulting will provide a draft report for review and comment and then a final report.
Project Timeline
We anticipate this project to be approximately 4‐6 weeks depending on the pace of interviews. We will
need assistance from the Oswego in the following areas:
‐ Obtaining related marketing information needed to complete the project
‐ List of stakeholders to be interviewed (5‐7)
‐ Initial email contact with the interview list
‐ Other TBD
Project Fees
The cost to provide the services identified in this proposal include the following:
Phase 1: Data and Information Collection 10 hours
‐ Includes information collection, phone interviews etc.
Phase 2: Information Analysis 5 hours
Phase 3: Final Report Development 10 hours
Total (Not to exceed) $4,200
SMG Consulting
8 | Page
Yorkville+ Oswego Proposal
This proposal seeks to merge the efforts of Yorkville and Oswego in a focused effort to generate tourism
to the two adjacent destination. It is assumed that both municipalities would contribute funding of
approximately $140,000 annually and that both would have representation in the management and
expenditures of those funds.
Project Goal:
To assist Yorkville+ Oswego in evaluating alternatives for tourism promotion that will result in increased
visitation, employment, and local tax revenue.
Project Objectives:
To review existing information available on current marketing programs and evaluate the
current needs of Yorkville + Oswego given the available resources.
To make specific recommendations how to most effectively allocate the Yorkville + Oswego
tourism promotion funds.
To recommend effective program measurements that can assist in evaluating marketing
programs and refining future promotional decisions.
Project Scope & Methodology
Project Scope
In an effort to achieve the project goal and objectives SMG proposes the following project scope:
Phase 1 – Information Collection
Implement data and information collection process.
Phase 2 – Information & Data Analysis and Synthesis
Review collected information and analyze it with an eye toward synthesizing the data and
crafting a final recommendation and report.
Phase 1
Information &
Data Collection
Phase 2
Information &
Data Analysis
Phase 3
Final Report &
Presentation
SMG Consulting
9 | Page
Phase 3 – Final Report
SMG Consulting will develop a final report.
Methodology
SMG is proposing the following methodology for consideration.
Phase 1 – Data Collection
Task 1.1 Review current information on current marketing efforts
‐ Review EnjoyAurora.com’s Google analytics including the trend and the number of referrals to
Oswego.
‐ Review Yorkville + Oswego lodging trend.
‐ Review Yorkville + Oswego marketplace and current market situation.
Task 1.2 Interview Stakeholders
‐ Interview 12‐14 stakeholders (an equal amount from both municipalities) as recommended by
the client. Interviews to be conducted via phone or Skype.
Task 1.3 Goal Setting
‐ Identify goals and desired outcomes from the tourism promotion investment.
Task 1.4 Review client marketing organizational capacity
‐ How are/will current stakeholders be engaged? Who will actually implement marketing
programs? What capacity exists within the existing municipal structure(s) of Yorkville and
Oswego and what outside services will be needed?
‐ Develop the appropriate structure to meet the needs of both municipalities including the
potential of a representative (both municipalities) advisory committee/board to make marketing
funding recommendations and oversee program implementation.
Phase 2 – Information Analysis
Task 2.1 Collected information will be integrated into a report that identifies the following:
‐ Current market and tourism situation in Yorkville + Oswego.
‐ Goals and desired outcomes.
‐ Strategies and marketing programs designed to achieve the identified goals.
‐ Those measurements needed to assess the performance of the marketing programs.
SMG Consulting
10 | Page
Note(s):
1. SMG Consulting will review the potential $140,000/year investment from the two municipalities of a
three year $420,000 investment with annual available funds of $140,000.
2. SMG Consulting will consider the need to develop marketing systems that can be built on as
additional tourism investment funds become available.
Phase 3 – Final Report Development
Task 3.1 Provide a timely final report.
‐ SMG Consulting will provide a draft report for review and comment and then a final report.
Project Timeline
We anticipate this project to be approximately 6‐8 weeks depending on the pace of interviews. We will
need assistance from the Yorkville + Oswego in the following areas:
‐ Obtaining related marketing information needed to complete the project
‐ List of stakeholders to be interviewed (5‐7)
‐ Initial email contact with the interview list
‐ Other TBD
Project Fees
The cost to provide the services identified in this proposal include the following:
Phase 1: Data and Information Collection 20 hours
‐ Includes information collection, phone interviews etc.
Phase 2: Information Analysis 7 hours
Phase 3: Final Report Development 20 hours
Total (Not to exceed) $7,990.00
SMG Consulting
11 | Page
About SMG
SMG Consulting is a marketing advisory firm specializing in providing marketing research, strategic
planning, and strategy development services for the tourism and recreation industries.
SMG prides itself on providing its clients with insights and solutions for effective marketing strategies.
We view ourselves as strategists that assist our clients by understanding bigger issues necessary for their
success.
SMG has access to a wide variety of tourism industry/marketing research resources to help ensure our
clients receive state‐of‐the‐art solutions. The firm has attracted a roster of blue chip public and private
sector clients including visitor and convention bureaus, hotels, lodging management companies, casinos,
ski resorts, economic development agencies and chambers of commerce.
SMG brings a wealth of skills, experience and knowledge relevant to this project, including the following:
Extensive experience in marketing research, economic analysis and its application in tourism.
Extensive experience in working with Destination Marketing organizations and promotion
efforts.
Specific experience with and a thorough understanding of the impact of the lodging and
recreation segments within tourist destinations.
Extensive experience in working with public sector tourism organizations.
Appreciation and commitment for balancing tourism with the protection of the environment
and the local community’s values and needs.
Expansive knowledge and experience in dealing with a variety of marketing and political issues.
Extensive experience in developing tourism impact and ROI planning models.
A thorough understanding of national economy, travel trends, and impacts.
Consultant Profile
Carl Ribaudo ‐ Project Director
Carl is a strategic thinker, thought leader and innovator in the tourism industry. As the founder and
president of SMG Consulting Carl has developed a wide range of services including marketing research,
marketing strategy and planning, tourism economic analysis, measurement, and organizational change
management. Carl is a trusted advisor to a number of CEOs and senior executives throughout the
industry.
SMG Consulting
12 | Page
Carl is also a writer and speaker. He authors a monthly op‐ed page for the local newspaper, has
published a number of marketing strategy, tourism and motorcycle touring related articles, and is a
familiar face at industry conferences, including ESTO and Mountain Travel Symposium, where he
regularly serves as a guest speaker and panelist. Carl also serves as an advisor to the Recreation, Parks
and Tourism Department at San Francisco State University and was recently appointed to the Visit
California Research & ROI Committee.
Carl obtained a Bachelor of Science degree from California State University at Northridge. He received
his Master’s degree in Business Administration (MBA) from San Francisco State University Graduate
School of Business. He recently completed a certificate program at Cornell University in Organizational
Change Leadership.
He enjoys riding his BMW motorcycle on two lane roads throughout the west, trap shooting, and golf.
SMG Consulting
13 | Page