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City Council Packet 2017 11-28-17
AGENDA CITY COUNCIL MEETING Tuesday, November 28, 2017 7:00 p.m. City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Carlo Colosimo Jackie Milschewski Chris Funkhouser Seaver Tarulis Ken Koch Arden Joe Plocher Joel Frieders Alex Hernandez Establishment of Quorum: Amendments to Agenda: Presentations: 1. Swearing-in of Patrol Officer – Robert J. Harris III 2. Employee Appreciation of Service Public Hearings: Citizen Comments on Agenda Items: Consent Agenda: 1. ADM 2017-80 Monthly Treasurer’s Report for October 2017 2. ADM 2017-86 2017 Bond Abatement Ordinances a. Ordinance abating the tax hereto levied for the year 2017 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B - authorize Mayor and City Clerk to execute b. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011- authorize Mayor and City Clerk to execute c. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 - authorize Mayor and City Clerk to execute d. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A - authorize Mayor and City Clerk to execute e. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B - authorize Mayor and City Clerk to execute United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda November 28, 2017 Page 2 Consent Agenda (cont’d): f. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C - authorize Mayor and City Clerk to execute g. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A - authorize Mayor and City Clerk to execute h. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 - authorize Mayor and City Clerk to execute 3. ADM 2017-87 2017 SSA Abatement Ordinances a. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-100 (Raintree Village Project) and Approving the Amended Special Tax Roll - authorize Mayor and City Clerk to execute b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll - authorize Mayor and City Clerk to execute c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll - authorize Mayor and City Clerk to execute d. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-107 (Raintree Village II Project) - authorize Mayor and City Clerk to execute e. Ordinance Abating Special Service Area Taxes for Special Service Area Numbers 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (Autumn Creek Project and Bristol Bay I Project) - authorize Mayor and City Clerk to execute 4. ADM 2017-88 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2018 and Ending April 30, 2019 in and for the United City of Yorkville Special Service Area Number 2004-201 (Fox Hill) - authorize Mayor and City Clerk to execute 5. PW 2017-75 Water Department Reports for July, August, and September 2017 6. PW 2017-76 2017 Sanitary Sewer Lining – Change Order No. 1 - authorize Mayor to execute 7. PW 2017-77 West Washington Street Water Main Improvements – Change Order No. 1 - authorize Mayor to execute 8. PW 2017-78 Countryside Water Main and Roadway Improvements – Change Order No. 2 - authorize Mayor to execute 9. PW 2017-79 Kennedy Road Shared Use Path (ITEP) – Authorization No. 3 - authorize City Administrator to execute 10. PW 2017-80 Fountain Village – Completion of Improvements – Engineering Agreement - authorize Mayor and City Clerk to execute 11. PW 2017-81 Kendall County TAP Grant Application - authorize staff to apply for Right-of-Way and/or easement acquisition for the 2018 KC-TAP Grant Program for the Fox Road Shared-Use Path project City Council Agenda November 28, 2017 Page 3 Consent Agenda (cont’d): 12. PW 2017-82 Ordinance Amending the Code of Ordinances Regulating On-Street Parking (Mill Street) – authorize Mayor and City Clerk to execute Minutes for Approval: 1. Minutes of the Regular City Council – October 24, 2017 Bills for Payment (Informational): $1,317,716.99 Mayor’s Report: 1. CC 2017-54 Proclamation for Illinois Bicentennial 2. CC 2017-55 Tax Levy a. Resolution Requesting Separate Limiting Rates for All City Funds b. Ordinance for the Levy and Assessment of Taxes for the Fiscal Year Beginning on May 1, 2018 and Ending on April 30, 2019 3. CC 2017-56 TIF 1 / TIF 2 Process Public Works Committee Report: 1. PW 2017-73 ITEP Projects a. Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of All Necessary Documents (Fox Road Shared-Use Path) b. Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of All Necessary Documents (ComEd Shared-Use Path) c. Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of All Necessary Documents (Downtown Hill Streetscaping) 2. PW 2017-83 Ordinance Amending the Traffic Schedule and Index (Intersection of Heustis Street and E. Van Emmon Street) Economic Development Committee Report: 1. EDC 2017-72 Resolution Approving an Agreement with Farr Associates Architecture and Urban Design, P.C. (Downtown Overlay District) Public Safety Committee Report: Administration Committee Report: 1. ADM 2017-84 Ordinance Updating the Regulations when Bidding is Required 2. ADM 2017-89 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2018 and Ending April 30, 2019 in and for the United City of Yorkville Special Service Area Number 2006-119 (Sunflower Estates) Park Board: Planning and Zoning Commission: City Council Report: City Clerk’s Report: City Council Agenda November 28, 2017 Page 4 Community and Liaison Report: Staff Report: Additional Business: Executive Session: 1. For litigation, when an action against, affecting, or on behalf of the particular public body has been filed and is pending before a court or administrative tribunal, or when the public body finds that an action is probable or imminent, in which case the basis for the finding shall be recorded and entered into the minutes of the closed meeting. 2. For collective negotiating matters between the public body and its employees or their representatives, or deliberations concerning salary schedules for one or more classes of employees. Citizen Comments: Adjournment: COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: December 20, 2017 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Milschewski Finance Library Vice-Chairman: Alderman Plocher Administration Committee: Alderman Funkhouser Committee: Alderman Hernandez ECONOMIC DEVELOPMENT: December 5, 2017 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Koch Community Development Planning & Zoning Commission Vice-Chairman: Alderman Colosimo Building Safety & Zoning Kendall Co. Plan Commission Committee: Alderman Frieders Committee: Alderman Hernandez PUBLIC SAFETY: TBD – 6:30 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Colosimo Police School District Vice-Chairman: Alderman Tarulis Committee: Alderman Plocher Committee: Alderman Funkhouser PUBLIC WORKS: December 19, 2017 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Frieders Public Works Park Board Vice-Chairman: Alderman Koch Engineering YBSD Committee: Alderman Milschewski Parks and Recreation Committee: Alderman Tarulis UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, November 28, 2017 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PRESENTATIONS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Swearing-in of Patrol Officer – Robert J. Harris III 2. Employee Appreciation of Services ----------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2017-80 Monthly Treasurer’s Report for October 2017 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2017-86 2017 Bond Abatement Ordinances a. Ordinance abating the tax hereto levied for the year 2017 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds, (Alternate Revenue Source), Series 2011 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ c. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ d. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ e. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ f. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ g. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ h. Ordinance abating the tax levied for the year 2017 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2017-87 2017 SSA Abatement Ordinances a. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-100 (Raintree Village Project) and Approving the Amended Special Tax Roll □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ d. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-107 (Raintree Village II Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ e. Ordinance Abating Special Service Area Taxes for Special Service Area Numbers 2005-108 and 2005- 109 Special Tax Refunding Bonds, Series 2016 (Autumn Creek Project and Bristol Bay I Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2017-88 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2018 and Ending April 30, 2019 in and for the United City of Yorkville Special Service Area Number 2004-201 (Fox Hill) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 5. PW 2017-75 Water Department Reports for July, August and September 2017 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 6. PW 2017-76 2017 Sanitary Sewer Lining – Change Order No. 1 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 7. PW 2017-77 West Washington Street Water Main Improvements – Change Order No. 1 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 8. PW 2017-78 Countryside Water Main and Roadway Improvements – Change Order No. 2 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 9. PW 2017-79 Kennedy Road Shared Use Path (ITEP) – Authorization No. 3 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 10. PW 2017-80 Fountain Village – Completion of Improvements – Engineering Agreement □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 11. PW 2017-81 Kendall County Tap Grant Application □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 12. PW 2017-82 Ordinance Amending the Code of Ordinances Regulating On-Street Parking (Mill Street) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR APPROVAL: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Minutes of the City Council – October 24, 2017 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- BILLS FOR PAYMENT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Bills for Payment (Informational) □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MAYOR’S REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. CC 2017-54 Proclamation for Illinois Bicentennial □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. CC 2017-55 Tax Levy a. Resolution Requesting Separate Limiting Rates for All City Funds □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ b. Ordinance for the Levy and Assessment of Taxes for the Fiscal Year Beginning on May 1, 2018 and 2 - WEnding on April 30, 2019 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. CC 2017-56 TIF 1 / TIF 2 Process □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- PUBLIC WORKS COMMITTEE: ----------------------------------------------------------------------------------------------------------------------------------------- 1. PW 2017-73 ITEP Project a. Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of All Necessary Documents (Fox Road Shared-Use Path) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of All Necessary Documents (ComEd Shared-Use Path) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ c. Resolution Authorizing Application for the Illinois Transportation Enhancement Program and Execution of All Necessary Documents (Downtown Hill Streetscaping) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. PW 2017-83 Ordinance Amending the Traffic Schedule and Index (Intersection of Heustis Street and E. Van Emmon Street) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ECONOMIC DEVELOPMENT COMMITTEE REPORT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. EDC 2017-72 Resolution Approving an Agreement with Farr Associates Architecture and Urban Design, P.C. (Downtown Overlay District) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADMINISTRATION COMMITTEE: ----------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2017-84 Ordinance Updating the Regulations when Bidding is Required □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2017-89 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2018 and Ending April 30, 2019 in and for the United City of Yorkville Special Service Area Number 2006-119 (Sunflower Estates) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- 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/320/City-Council 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 Consent Agenda #1 Tracking Number ADM 2017-80 Monthly Treasurer’s Report for October 2017 City Council – November 28, 2017 ADM – 11/15/17 Moved forward to CC consent agenda. ADM 2017-80 Majority Approval Rob Fredrickson Finance Name Department Beginning Fund Balance October Revenues YTD Revenues Revenue Budget % of Budget October Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund 01 - General 6,214,089 1,253,170 9,585,858 15,137,621 63%1,063,895 7,363,147 15,721,945 47%8,436,799 Special Revenue Funds 15 - Motor Fuel Tax 792,224 53,804 237,377 494,116 48%19,267 310,534 756,137 41%719,067 79 - Parks and Recreation 445,877 174,406 1,174,570 1,899,933 62%149,970 1,009,309 1,977,311 51%611,138 72 - Land Cash 250,316 57,637 88,565 90,500 98%164,885 397,920 362,355 110%(59,039) 87 - Countryside TIF (495,753) 34,761 198,292 225,000 88%892 60,581 163,516 37%(358,042) 88 - Downtown TIF 97,556 864 75,637 70,000 108%334,544 728,877 1,132,742 64%(555,684) 11 - Fox Hill SSA 14,742 168 9,366 9,365 100%- 5,813 23,000 25%18,295 12 - Sunflower SSA (15,776) 294 13,307 13,480 99%2,226 13,848 29,735 47%(16,317) Debt Service Fund 42 - Debt Service - 26,619 162,209 320,225 51%50 23,375 320,225 7%138,834 Capital Project Funds 25 - Vehicle & Equipment 270,408 34,977 222,926 329,845 68%13,353 245,186 599,925 41%248,148 23 - City-Wide Capital 1,355,529 129,460 796,705 2,705,765 29%211,106 2,179,950 3,669,526 59%(27,716) Enterprise Funds 51 - Water 2,826,145 783,795 2,450,150 4,297,767 57%187,476 1,694,007 5,158,503 33%3,582,288 *52 - Sewer 1,378,031 331,756 1,468,306 2,604,442 56%60,215 642,167 3,005,500 21%2,204,170 Library Funds 82 - Library Operations 489,054 15,893 671,020 719,057 93%50,031 353,071 803,154 44%807,003 83 - Library Debt Service - 14,345 751,095 760,396 99%- 95,198 760,396 13%655,897 84 - Library Capital 19,904 5,601 40,306 35,010 115%3,784 19,595 35,000 56%40,615 Total Funds 13,642,346 2,917,550 17,945,688 29,712,522 60%2,261,692 15,142,578 34,518,970 44%16,445,456 * Fund Balance Equivalency Rob Fredrickson, Finance Director/Deputy Treasurer UNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending October 31, 2017 Cash Basis As Deputy Treasurer of the United City of Yorkville, I hereby attest, to the best of my knowledge, that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance Department. 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/320/City-Council 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 Consent Agenda #2 Tracking Number ADM 2017-86 2017 Bond Abatements City Council – November 28, 2017 ADM 11/15/17 Moved forward to CC consent agenda. ADM 2017-86 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of various bond abatements. Background Based on past levy and budget discussions, the City had unofficially adopted a plan to reduce its tax levy for fiscal years 2015 through 2018. This plan was a modified extension of the process began in fiscal year 2012 as a result of non-abated property taxes and the passage of the non-home rule sales tax referendum: Planned decreases 2% reduction in FY 15 1% reduction in FY 16 (prior fiscal year) 1% reduction in FY 17 (prior fiscal year) 1% reduction in FY 18 (current fiscal year) The above reduction schedule was reflected between the City property tax line-item (a calculation of the City uncapped taxes and City capped taxes) and the Library property tax-line-item (a calculation of the Library uncapped taxes and Library capped taxes). In reality, property taxes decreased at a rate quicker than we expected: Actual decreases 3% reduction in FY 15 1.66% reduction in FY 16 (prior fiscal year) 1.68% reduction in FY 17 (prior fiscal year) 0% - no change (current fiscal year) Now that the City has fulfilled its unofficial plan to reduce the amount of property taxes levied over the last four fiscal years, it is the recommendation of staff that the City begin to ease back into its past practice of marginally increasing its levy each year as allowed under PTELL. As presented at last month’s Administration Committee, it is the recommendation of staff that the City increase its levy only by the amount of incremental property taxes generated from new construction (currently estimated at $64,329) in addition to fully abating all City bonds. Based on the above recommendation, staff presents the following abatement ordinances on the following page for your review and consideration: Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 1, 2017 Subject: 2017 Bond Abatements 1) 2004B (Sewer) Total abatement 2) 2011 (Sewer, Rob Roy Refi) Total abatement 3) 2014 (Partial Countryside Refi) Total abatement 4) 2014A (Game Farm) Total abatement 5) 2014B (In-town Refi of 2005A Bond) Total abatement 6) 2014C (Water Refi of 2005C Bond) Total abatement 7) 2015A (Partial Countryside Refi) Total abatement 8) 2016 (Refunding of 2007A Bond) Total abatement As shown in Exhibit A (attached), this is the second year in a row that the City will fully abate its bond issues. Recommendation Staff recommends approval of the 2017 bond abatement ordinances. Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2002 Fox Industrial 76,783 Fox Industrial TIF 2002 Fox Industrial 78,563 Fox Industrial TIF 2011 Refunding 1,137,220 Sewer 2005 Countryside 306,143 Countryside TIF 2005 Countryside 304,668 Countryside TIF 2005 Countryside 302,738 Countryside TIF 2005C 167,725 Water 2005C 164,575 Water 2005C 165,975 Water 2007A 95,014 Water 2004B 253,810 Sewer Total 550,651 Total 547,806 Total 1,954,757 2004B 258,650 Sewer 2004B 263,850 Sewer 2004B 114,941 Sewer 2007A 133,866 Water 2007A 133,454 Water 2007A 43,029 Water 2005D 1,385,950 Sewer 2005A 326,379 Debt Service 2005A 328,180 Debt Service 2008 110,090 Sewer 2005A 324,179 Debt Service Total 2,212,735 Total 723,683 Total 486,150 % Change -% Change -67.29%% Change -32.82% Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,133,972 Sewer 2011 Refunding 1,134,654 Sewer 2011 Refunding 1,134,052 Sewer 2005 Countryside 305,523 Countryside TIF 2005 Countryside 68,073 Countryside TIF 2015A^411,581 Countryside TIF 2005C 167,175 Water 2014 Countryside 25,538 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2007A 132,187 Water 2014C** Refunding 152,550 Water 2014C** Refunding 150,150 Water 2004B 453,950 Sewer 2007A 136,793 Water 2007A 136,163 Water 2004B 460,825 Sewer 2004B 462,000 Sewer 2014B** Refunding 144,723 Debt Service 2014B** Refunding 272,653 Debt Service 2014A 330,937 City-Wide Capital 2014A 329,138 City-Wide Capital Total 2,192,807 Total 2,454,093 Total 2,946,452 2007A 5,236 Water 2014B** Refunding 165,527 Debt Service 2014B** Refunding 47,497 Debt Service 2005A 329,580 Debt Service Total 334,816 Total 165,527 Total 47,497 % Change -31.13%% Change -50.56%% Change -71.31% Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,137,166 Sewer 2011 Refunding 1,133,782 Sewer 2015A^374,000 Countryside TIF 2015A^372,800 Countryside TIF 2016*** Refunding 679,629 Water 2016*** Refunding 665,250 Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014C** Refunding 147,750 Water 2014C** Refunding 155,350 Water 2004B 470,600 Sewer 2004B 473,200 Sewer 2014B** Refunding 319,750 Debt Service 2014B** Refunding 324,250 Debt Service 2014A 328,588 City-Wide Capital 2014A 322,888 City-Wide Capital Total 3,508,198 Total 3,498,235 N/A - N/A - Total - Total - % Change -100.00%% Change 0.00% * The 2005D and 2008 bonds were refunded by the 2011 Bond - which is funded by Non-Home Rule Sales Tax. ** The 2005A and 2005C bonds were refunded by the 2014B and 2014C bonds during fiscal year 2015. *** The 2007A bonds were refunded by the 2016 bonds during fiscal year 2017. ^ The remaining 2005 Countryside bonds were refunded by the 2015A bonds during fiscal year 2016. Tax Levy Year: 2010 (Fiscal Year 2012)Tax Levy Year: 2011 (Fiscal Year 2013)Tax Levy Year: 2012 (Fiscal Year 2014) Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were NOT Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2013 (Fiscal Year 2015)Tax Levy Year: 2014 (Fiscal Year 2016)Tax Levy Year: 2015 (Fiscal Year 2017) Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2016 (Fiscal Year 2018) Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2017 (Fiscal Year 2019) Bonds to be Abated - Proposed Bonds to NOT be Abated - Proposed Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2004-10, adopted on the 24th day of February, 2004 (the “Ordinance”), did provide for the issue of $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, Be It Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2a Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the _____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the _____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of The County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the _____ day of __________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B, as described in the Ordinance will be abated in their entirety as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this _______ day of _______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2011-59, adopted on the 25th day of October, 2011 (the “Ordinance”), did provide for the issue of $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011 (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2b Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of _______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of _______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2013-60, adopted on the 22nd day of October, 2013 (the “Ordinance”), did provide for the issue of $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2c Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of ______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of ______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of ______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of ______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2014-32, adopted on the 22nd day of July, 2014 (the “Ordinance”), did provide for the issue of $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2d Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of _______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of _______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2014-32, adopted on the 22nd day of July, 2014 (the “Ordinance”), did provide for the issue of $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2e Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of _______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of _______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2014-32, adopted on the 22nd day of July, 2014 (the “Ordinance”), did provide for the issue of $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2f Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of _______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of _______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2015-38, adopted on the 23rd day of June, 2015 (the “Ordinance”), did provide for the issue of $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2g Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of _______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of _______________, 2017. _________________________________ County Clerk [SEAL] Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-________ AN ORDINANCE abating the tax levied for the year 2017 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2016-55, adopted on the 11th day of October, 2016 (the “Ordinance”), did provide for the issue of $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2017 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2017 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2017 in accordance with the provisions hereof. Consent Agenda #2h Ordinance No. 2017-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of _______________, 2017, pursuant to a roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _______________, 2017. Attest: _________________________________ CITY CLERK Ordinance No. 2017-____ Page 3 STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of _______________, 2017, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2017 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of _______________, 2017, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2017 for the payment of the City’s $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of _______________, 2017. _________________________________ County Clerk [SEAL] 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/320/City-Council 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 Consent Agenda #3 Tracking Number ADM 2017-87 2017 SSA Abatement Ordinances City Council – November 28, 2017 ADM 11/15/17 Moved forward to CC consent agenda. ADM 2017-87 Majority Approval See attached memos. Rob Fredrickson Finance Name Department The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Raintree Village Special Service Area (2003-100), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2003-100 (Raintree Village) Tax Classification 2017 Levy 2016 Levy % Change Maximum Parcel Amount Single Family $ 2,508.00 $ 2,471.00 1.50% Duplex $ 2,053.00 $ 2,023.00 1.48% Extended Parcel Amounts Single Family $ 1,946.86 $ 1,881.94 3.45% Duplex $ 1,593.66 $ 1,540.74 3.43% As noted above, extended (actual) 2017 tax levy amounts will increase by approximately 3.4% for both single family and duplex parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $485,715.04 (out of a maximum amount of $628,220.00 – with $142,504.96 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Raintree Village SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2017 Subject: SSA No. 2003-100 Raintree Village – Tax Abatement Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-_______ ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2003-100 (RAINTREE VILLAGE PROJECT) AND APPROVING THE AMENDED SPECIAL TAX ROLL BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council of the City adopted Ordinance No. 2003-55 on August 12, 2003 (the “Bond Ordinance”) which: (i) provided for the issuance of $7,150,000 of Special Service Area Number 2003-100 Special Tax Bonds, Series 2003 (Raintree Village Project) (the “Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2003-100 (the “Special Service Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Tax Roll and Report for the Special Service Area (the “Special Tax Roll”) prepared by David Taussig & Associates, Inc. (the “Consultant”). (b) Pursuant to the Special Tax Roll, the Consultant of the City has determined that the Special Tax Requirement for 2017 for the Bonds is $485,715.04 and Ordinance No. 2017-____ Page 2 the 2017 Levy for Special Taxes is $485,715.04 (which complies with the Kendall County tax billing requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $628,220.00 of Special Taxes levied for calendar year 2017 pursuant to Section 6 of the Bond Ordinance $142,504.96 of such Special Taxes is hereby abated resulting in a 2017 calendar year levy of $485,715.04. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2003-100 Administration Report Levy Year 2017 dated November 7, 2017 prepared by David Taussig & Associates, Inc. and the 2017 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City’s consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2017. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Ordinance No. 2017-____ Page 3 Approved this day of _________________, 2017. Mayor Attest: City Clerk UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 ADMINISTRATION REPORT LEVY YEAR 2017 NOVEMBER 7, 2017 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 2017 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG & ASSOCIATES, INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ...................................................................................................................... 1 BONDED INDEBTEDNESS ...................................................................................................................................... 1 SPECIAL TAXES ...................................................................................................................................................... 2 I. SPECIAL TAX REQUIREMENT ......................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY .................................................................................................4 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ...........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS .............................................................................10 2016 SPECIAL TAX RECEIPTS ........................................................................................................................... 10 TAX SALES AND FORECLOSURES .................................................................................................................... 10 V. DEVELOPMENT STATUS ............................................................................................................11 EQUALIZED ASSESSED VALUE ......................................................................................................................... 11 VI. OUTSTANDING BONDS .............................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS ........................................................................ 12 SPECIAL TAX PREPAYMENTS ........................................................................................................................... 12 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ................................................13 VIII. AD VALOREM PROPERTY TAX RATES ................................................................................14 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2003-100 Page 1 2017 Administration Report November 7, 2017 Introduction This report calculates the 2017 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2003-100 ("SSA No. 2003-100") Special Tax Bonds, Series 2003 (Raintree Village Project) (the "Series 2003 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2003-100. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2003-100. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2003-100 was established by Ordinance No. 2003-54 (the "Establishing Ordinance"), adopted on August 12, 2003. The Establishing Ordinance authorized SSA No. 2003-100 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $15,000,000 in bonds may be issued by SSA No. 2003-100. Ordinance No. 2003-55 (the "2003 Bond Ordinance"), adopted on August 12, 2003 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $8,000,000 in Series 2003 Bonds. The Series 2003 United City of Yorkville SSA No. 2003-100 Page 2 2017 Administration Report November 7, 2017 Bonds were issued in the amount of $7,150,000 in September 2003. The Series 2003 Bonds were refunded in May 2013. Ordinance No. 2013-25 (the "2013 Bond Ordinance"), adopted on April 23, 2013 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $7,300,000 in bonds. United City of Yorkville Special Service Area Number 2003-100 Special Tax Refunding Bonds, Series 2013 (the "Series 2013 Bonds") were issued in May 2013 in the amount of $6,705,000. The current debt service schedule is attached hereto as Exhibit D and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2003-100 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2013 Bonds and the administration and maintenance of SSA No. 2003-100 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2003-100 Page 3 2017 Administration Report November 7, 2017 I. Special Tax Requirement The SSA No. 2003-100 2016 Special Tax Requirement is equal to $485,715. As shown in Table 1 below, the 2017 Special Tax Requirement is equal to the sum of the Series 2013 debt service for the twelve months ending March 1, 2019, estimated administrative expenses, contingency for estimated delinquent special taxes, and if necessary to replenish the reserve fund, as shown in Table 1 below. TABLE 1 SPECIAL SERVICE AREA NO 2003-100 2017 SPECIAL TAX REQUIREMENT Sources of Funds $525,700 Prior Year Surplus $39,985 Earnings $0 Special Taxes Billed $485,715 Delinquency Contingency $0 Uses of Funds ($525,700) Debt Service Interest - 09/01/2018 ($137,700) Interest - 03/01/2019 ($137,700) Principal - 03/01/2019 ($224,000) Administrative Expenses ($26,300) Delinquent Special Taxes $0 Projected Surplus/(Deficit) - 03/01/2019 $0 United City of Yorkville SSA No. 2003-100 Page 4 2017 Administration Report November 7, 2017 II. Account Activity Summary The Trust Indenture for the Series 2013 Bonds (the "2013 Indenture") establishes six funds and one account. The six funds are the Bond and Interest Fund, Reserve Fund, Special Reserve Fund, Cost of Issuance Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2013 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2017 is shown in Table 2 below. United City of Yorkville SSA No. 2003-100 Page 5 2017 Administration Report November 7, 2017 TABLE 2 SPECIAL SERVICE AREA NO 2003-100 TRANSACTION SUMMARY Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance - 09/01/2016 $2,625 $612,517 $332,498 $40,076 $22,836 Earnings $125 $3,504 $1,271 $229 $131 Special Taxes Prior Year(s) $0 $0 $224,537 $0 $0 Levy Year 2016 $0 $0 $452,280 $0 $0 Prepayment Receipts $0 $0 $0 $0 $0 Miscellaneous Source of Funds $0 $0 $0 $0 $0 Uses of Funds - Actual Account Transfers $0 ($3,808) $3,808 $0 $0 Administrative Expense Transfers Fiscal Year 2016 Prefunding $38,025 $0 ($38,025) $0 $0 Fiscal Year 2016 Budget $0 $0 $0 $0 $0 Debt Service Interest - 09/01/2016 $0 $0 ($145,780) $0 $0 Interest - 03/01/2017 $0 $0 ($145,780) $0 $0 Principal - 03/01/2017 $0 $0 ($195,000) $0 $0 Interest - 09/01/2017 $0 $0 ($141,880) $0 $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 $0 Administrative Expenses ($17,450) $0 $0 $0 $0 Ending Balance - 08/31/2017 $23,325 $612,213 $347,928 $40,305 $22,967 United City of Yorkville SSA No. 2003-100 Page 6 2017 Administration Report November 7, 2017 The calculation of the estimated 2018 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2003-100 ESTIMATED 2018 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2017 THROUGH MARCH 1, 2018 Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance - 08/31/2017 $23,325 $612,213 $347,928 $40,305 $22,967 Earnings $0 $0 $0 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 $0 Levy Year 2016 $0 $0 $17,257 $0 $0 Uses of Funds - Projected Account Transfers Bond Redemption/Prepayments $0 $0 $0 $0 $0 All Other / Non Administrative Expense $0 $0 $22,967 $0 ($22,967) Administrative Expense Transfers Levy Year 2017 Prefunding $0 $0 $0 $0 $0 Levy Year 2016 Budget $0 $0 $0 $0 $0 Debt Service Principal - 03/01/2018 $0 $0 ($209,000) $0 $0 Interest - 03/01/2018 $0 $0 ($141,880) $0 $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2016 Expenses ($9,500) $0 $0 $0 $0 Ending Balance - 03/01/2018 $13,825 $612,213 $37,272 $40,305 $0 Reserve Fund Requirement $0 ($609,500) $0 ($40,000) $0 Funds Not Eligible for Levy Surplus ($13,825) $0 $0 ($305) $0 Projected Surplus/(Deficit) 03/01/2018 $0 $2,713 $37,272 $0 $0 United City of Yorkville SSA No. 2003-100 Page 7 2017 Administration Report November 7, 2017 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2017 Maximum Parcel Special Taxes equal $635,184. However, pursuant to the 2013 Bond Ordinance, the 2017 Special Taxes equal $628,220. For purposes of the Abatement Ordinance, subtracting the 2017 Special Tax Requirement of $485,715, results in an abatement of $142,505. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2003-100 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2003-100 MAXIMUM, ABATED AND EXTENDED SPECIAL TAX Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,508.00 $561.14 $1,946.86 Duplex Dwelling Unit $2,053.00 $459.34 $1,593.66 United City of Yorkville SSA No. 2003-100 Page 8 2017 Administration Report November 7, 2017 A comparison of the maximum and extended special tax amounts for 2017 and 2016 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2003-100 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAX The schedule of the remaining SSA No. 2003-100 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent (1.50%) annually through 2031. Special Tax Classification Levy Year 2017 Levy Year 2016 Percentage Change Single Family Dwelling Unit $2,508.00 $2,471.00 1.5% Duplex Dwelling Unit $2,053.00 $2,023.00 1.5% Single Family Dwelling Unit $1,946.86 $1,881.94 3.4% Duplex Dwelling Unit $1,593.66 $1,540.74 3.4% Maximum Parcel Special Tax Extended Special Tax United City of Yorkville SSA No. 2003-100 Page 9 2017 Administration Report November 7, 2017 TABLE 6 SPECIAL SERVICE AREA NO 2003-100 MAXIMUM PARCEL SPECIAL TAXES 1 Special Taxes per the 2013 Bond Ordinance. Single Family Duplex 2016 2017 $628,220 $2,508 $2,053 2017 2018 $635,184 $2,546 $2,084 2018 2019 $644,656 $2,584 $2,115 2019 2020 $654,392 $2,623 $2,147 2020 2021 $664,128 $2,662 $2,179 2021 2022 $674,128 $2,702 $2,212 2022 2023 $684,312 $2,743 $2,245 2023 2024 $694,576 $2,784 $2,279 2024 2025 $705,024 $2,826 $2,313 2025 2026 $715,552 $2,868 $2,348 2026 2027 $726,264 $2,911 $2,383 2027 2028 $737,240 $2,955 $2,419 2028 2029 $748,216 $2,999 $2,455 2029 2030 $759,456 $3,044 $2,492 2030 2031 $770,880 $3,090 $2,529 2031 2032 $782,384 $3,136 $2,567 2032 2033 $794,152 $3,183 $2,606 Levy Year Collection Year Aggregate 1 Per Unit United City of Yorkville SSA No. 2003-100 Page 10 2017 Administration Report November 7, 2017 IV. Prior Year Special Tax Collections The SSA No. 2003-100 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2003-100. 2016 Special Tax Receipts As of October 25, 2017, SSA No. 2003-100 2016 special tax receipts totaled $469,536. No special taxes are delinquent. Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. No delinquent parcels were presented and sold at tax sale at the Kendall County Annual Tax Sale in October 2017. United City of Yorkville SSA No. 2003-100 Page 11 2017 Administration Report November 7, 2017 V. Development Status SSA No. 2003-100 is comprised of two hundred (200) single family homes and eighty-six (86) duplex units which is consistent with the original projections. An aerial map of SSA No. 2003-100 is attached as Exhibit E. The number of units in each plat is summarized in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2003-100 LAND USE SUMMARY Equalized Assessed Value Equalized assessed value decreased in 2016 to $16,987,819. The average assessed value for a single-family dwelling unit equals $78,777. The average assessed value for a duplex dwelling unit equals $54,152. Unit 1 Yes Single Family 100 Unit 2 Yes Single Family 100 Unit 3 Yes Duplex 86 286Total Land Use Number of UnitsPlat Recorded United City of Yorkville SSA No. 2003-100 Page 12 2017 Administration Report November 7, 2017 VI. Outstanding Bonds The Series 2013 Bonds were issued in May 2013 as fixed rate bonds with an original principal amount of $6,705,000. As of September 2, 2017, the outstanding principal was $5,930,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $25,000 of the Series 2013 Bonds were redeemed as shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2003-100 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Special Tax Prepayments The SSA No. 2003-100 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for sixteen single family dwelling units and six duplex dwelling units. No partial prepayments have been received. Redemption Date Bonds Redeemed September 1, 2015 $25,000 Total Redeemed $25,000 United City of Yorkville SSA No. 2003-100 Page 13 2017 Administration Report November 7, 2017 VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2003-100 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2003-100 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2 Source: Kendall County 3 Appraised Value is equal to three times the equalized assessed value. 4 As of September 2, 2017. $16,987,819 $50,963,457 $5,930,000 8.59:1 Outstanding Bonds 4 Value to Lien Ratio 2016 Equalized Assessed Value 2 2016 Appraised Value 3 United City of Yorkville SSA No. 2003-100 Page 14 2017 Administration Report November 7, 2017 VIII. Ad Valorem Property Tax Rates The 2016 general ad valorem tax rates for SSA No. 2003-100 are shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2003-100 2016 AD VALOREM PROPERTY TAX RATES4 5 Source: Kendall County for Tax Code KE015. City Rates 5 0.679470% Corporate 0.219650% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.199910% Police Pension 0.211690% Garbage 0.000000% Audit 0.006580% Liability Insurance 0.008770% Social Security/IMRF 0.032870% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township5 10.470430% County 0.747650% Bristol-Kendall Fire Protection District 0.759220% Forest Preserve 0.175510% Junior College #516 0.560050% Yorkville Library 0.308050% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.100560% Kendall Road District 0.255970% School District CU-115 7.563420% Total Tax Rate 11.149900% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2003-100 FUNDS AND ACCOUNTS United City of YorkvilleSpecial Service Area No 2003100Special Service Area No. 2003-100Funds and AccountsSSA No. 2003-100 Funds/AccountsReserve FundBond and Rebate FundSpecial ReserveAdministrativeCost of IssuanceReserve FundInterest FundSpecial Redemption AccountRebate FundFundExpense FundIssuanceFund EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2003-100 APPLICATION OF SPECIAL TAX United City of YorkvilleSpecial Service Area No 2003100Special Service Area No. 2003-100Application of Special Tax1SSA No. 2003-100 Funds/AccountsReserve FundBondand Interest Fund Rebate FundSpecial ReserveFundAdministrativeExpense FundCost of Issuance 3Interest Fund 1Special Redemption AccountFund4Expense Fund2Fund1. Special Tax applied in sequence indicated. EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2003-100 APPLICATION OF EARNINGS United City of YorkvilleSpecial Service Area No 2003100Special Service Area No. 2003-100Application of Earnings1SSA No. 2003-100 Funds/AccountsRebate FundBond and Reserve FundSpecial Reserve AdministrativeCost of Rebate FundInterest FundSpecial Redemption AccountReserve FundFundExpense FundIssuance Fund1. Earnings remain in fund or account from which they accrued unless otherwise indicated. EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2003-100 DEBT SERVICE SCHEDULE United City of Yorkville Community Facilities District No. 2003-100 Year Ending (3/1) Payment Date Principal Interest Debt Service 2015 9/1/2014 $0 $153,480 $153,480 2015 3/1/2015 $170,000 $153,480 $323,480 2016 9/1/2015 $0 $149,780 $149,780 2016 3/1/2016 $185,000 $149,780 $334,780 2017 9/1/2016 $0 $145,780 $145,780 2017 3/1/2017 $195,000 $145,780 $340,780 2018 9/1/2017 $0 $141,880 $141,880 2018 3/1/2018 $209,000 $141,880 $350,880 2019 9/1/2018 $0 $137,700 $137,700 2019 3/1/2019 $224,000 $137,700 $361,700 2020 9/1/2019 $0 $133,220 $133,220 2020 3/1/2020 $239,000 $133,220 $372,220 2021 9/1/2020 $0 $128,440 $128,440 2021 3/1/2021 $259,000 $128,440 $387,440 2022 9/1/2021 $0 $122,483 $122,483 2022 3/1/2022 $279,000 $122,483 $401,483 2023 9/1/2022 $0 $116,066 $116,066 2023 3/1/2023 $299,000 $116,066 $415,066 2024 9/1/2023 $0 $109,189 $109,189 2024 3/1/2024 $324,000 $109,189 $433,189 2025 9/1/2024 $0 $101,737 $101,737 2025 3/1/2025 $344,000 $101,737 $445,737 2026 9/1/2025 $0 $93,825 $93,825 2026 3/1/2026 $368,000 $93,825 $461,825 2027 9/1/2026 $0 $84,625 $84,625 2027 3/1/2027 $393,000 $84,625 $477,625 2028 9/1/2027 $0 $74,800 $74,800 2028 3/1/2028 $418,000 $74,800 $492,800 2029 9/1/2028 $0 $64,350 $64,350 2029 3/1/2029 $448,000 $64,350 $512,350 2030 9/1/2029 $0 $53,150 $53,150 2030 3/1/2030 $483,000 $53,150 $536,150 2031 9/1/2030 $0 $41,075 $41,075 2031 3/1/2031 $513,000 $41,075 $554,075 2032 9/1/2031 $0 $28,250 $28,250 2032 3/1/2032 $553,000 $28,250 $581,250 2033 9/1/2032 $0 $14,425 $14,425 2033 3/1/2033 $577,000 $14,425 $591,425 $6,562,000 $4,225,760 $10,787,760 Outstanding Principal as of 09/02/2017 $5,930,000 Debt Service Schedule EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2003-100 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2003-100 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICES AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT September 4, 2003 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................3 A. BOUNDARIES OF SSA NO. 2003-100............................................................................3 B. ANTICIPATED LAND USES .............................................................................................3 IV. SPECIAL SERVICES ..............................................................................................................3 A. GENERAL DESCRIPTION ................................................................................................4 B. ESTIMATED COSTS ........................................................................................................4 C. ALLOCATION.................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................10 V. BOND ASSUMPTIONS..........................................................................................................11 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................11 A. DETERMINATION .........................................................................................................11 B. APPLICATION ..............................................................................................................13 C. ESCALATION ...............................................................................................................13 D. TERM ..........................................................................................................................13 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................13 F. OPTIONAL PREPAYMENT .............................................................................................13 G. MANDATORY PREPAYMENT ........................................................................................14 VII. ABATEMENT AND COLLECTION ........................................................................................14 A. ABATEMENT ...............................................................................................................14 B. COLLECTION PROCESS ................................................................................................14 C. ADMINISTRATIVE REVIEW ..........................................................................................15 VIII. AMENDMENTS ....................................................................................................................15 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2003-54 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on August 12, 2003 in connection with the proceedings for Special Service Area Number 2003-100 (hereinafter referred to as "SSA No. 2003-100"), this Special Tax Roll and Report of SSA No. 2003-100 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2003-100 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2003-100 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2003-100. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tax Roll and Report Page 2 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2003-100, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2003- 100. "County" means the County of Kendall, Illinois. "Duplex Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the eighty-eight duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" means a residential dwelling unit. "EDU" means an equivalent dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VI.G herein and calculated pursuant to Exhibit B attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the greater of the actual or anticipated number of Duplex Property and Single-family Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City, that can be collected by the City in any Calendar Year. "Parcel" means a lot or parcel within the boundaries of SSA No. 2003-100 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating parcels by permanent index number. Special Tax Roll and Report Page 3 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2003-100 approved by the City, as may be amended. "Single-family Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the two hundred single-family homes have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat, or any Final Plat, as applicable. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. III. SPECIAL SERVICE AREA DESCRIPTION A. Boundaries of SSA No. 2003-100 SSA No. 2003-100 consists of approximately one hundred sixty-five (165) acres which is generally located south of State Route 71 between State Route 47 to the west and State Route 126 to the east, the legal description for which is attached as Exhibit D of the Establishing Ordinance. B. Anticipated Land Uses SSA No. 2003-100 is anticipated to consist of 200 single-family homes and 88 duplex Dwelling Units. IV. SPECIAL SERVICES SSA No. 2003-100 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth on the following page. Special Tax Roll and Report Page 4 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 A. GENERAL DESCRIPTION The special services that are eligible to be financed by SSA No. 2003-100 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2003-100 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: • City sanitary sewer facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for sanitary sewer services and other eligible costs; • City water facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for water services and other eligible costs; • City road facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs; • City storm water management facilities including engineering, soil testing and appurtenant work, mass grading and demolition, storm drainage systems and storm sewers, site clearing and tree removal, erosion control measures, landscaping, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs. • Costs for land and easement acquisitions relating to City parks and open space. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2003-100 are presented in Table 1 on the following page. Special Tax Roll and Report Page 5 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2003-100 Sanitary Sewer Facilities $719,442 $308,640 Water Facilities $984,279 $453,943 Road Facilities $3,988,809 $2,353,206 Storm Water Management Facilities $1,953,848 $1,378,365 Parks and Open Space $434,942 $434,942 Grand Total $8,081,320 $4,929,097 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2003-100 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2003-100 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The scope of the eligible public improvements is local in nature, and therefore the benefit area includes only that property within SSA No. 2003-100. The public improvements will be located within SSA No. 2003- 100 and will comprise a portion of the system of infrastructure that makes the special services available to the individual Dwelling Units therein, and therefore benefit is conferred to each such Dwelling Unit. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is Special Tax Roll and Report Page 6 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency’s ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single- family homes. The IEPA does not publish P.E. factors for duplex dwelling units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for duplex dwelling units. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As the duplex dwelling units are anticipated to average between three and four bedrooms each, the P.E. factor of 3.0 for a three bedroom apartments is used. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family detached home of 9.57. As with P. E. factors, trip factors for duplex dwelling units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the number of vehicles and residents have a high correlation with the average weekday trips for residential land uses. As vehicle counts are obviously unknown at present, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home of eighty-five and seven- tenths (85.7%), or 3.0 divided by 3.5, by the average weekday trips for single-family homes yields an estimated 8.20 trips for a duplex Dwelling Unit. c. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm Special Tax Roll and Report Page 7 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2003-100, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development varies by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The gross density for the Single-family Property in SSA No. 2003-100 is two and one-tenth Dwelling Units to an acre, or 20,743 square feet per lot which, according to the TR-55 Manual, would categorize the Single-family Property in SSA No. 2003-100 as having a development density of 1/2 acre. The TR-55 Manual indicates an impervious ground coverage factor of twenty-five percent (25%) for the development density category of 1/2 acre. Multiplying the twenty-five percent factor by the average residential lot area of approximately 20,488 square feet results in estimated impervious ground area per single family lot of 5,186 square feet. The TR-55 Manual indicates an impervious ground coverage factor of thirty-eight percent (38%) for residential units with a development density of 1/4 acre. Multiplying the gross area, for the Duplex Property in SSA No. 2003-100 of nineteen and nine-tenths acres by the factor of 38% results in estimated aggregate impervious ground area of seven and fifty-seven hundredths (7.57) acres. Dividing this aggregate impervious ground coverage by eighty-eight (88) Dwelling Units yields an estimated impervious ground cover of 3,747 square feet per duplex Dwelling Unit. d. PARKS AND OPEN SPACE Park and open space use is assumed to be a function of household size, given then that the park and open space areas are local in nature and will be utilized by the residents within SSA No. 2003- 100. Single-family and duplex Dwelling Unit household sizes are 3.5 and 3.0, consistent with the P.E. factors discussed above. Multiplying the preceding P.E., trips, impervious area, and household size per single-family home or duplex Dwelling Unit, as applicable, by the respective projected total of 200 single-family homes and 88 duplex Dwelling Units yields the total P.E., trip generation, impervious ground area, and population shown in Table 2 on the following page. Special Tax Roll and Report Page 8 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 2 TOTAL P.E., TRIP ENDS, AND IMPERVIOUS AREA SINGLE-FAMILY HOME DUPLEX DWELLING UNIT PUBLIC IMPROVEMENT USAGE FACTOR PER SFH1 TOTAL USAGE FACTOR PER DUP2 TOTAL GRAND TOTAL Sanitary Sewer Facilities 3.5 P.E. 700 Total P.E. (3.5 P.E. x 200) 3.0 P.E. 264 Total P.E. (3.0 P.E. x 88) 964 Grand Total P.E. Water Facilities 3.5 P.E. 700 Total P.E. (3.5 P.E. x 200) 3.0 P.E. 264 Total P.E. (3.0 P.E. x 88) 964 Grand Total P.E. Road Facilities 9.57 Trips 1,914.00 Total Trips (9.57 Trip Ends x 200) 8.20 Trips 721.60 Total Trips (8.20 Trip Ends x 88) 2,635.60 Grand Total Trips Storm Water Management Facilities 5,186 Impervious SF 1,037,143 Total Impervious SF (5,186 SF Impervious Area x 200) 3,747 Impervious SF 329,715 Total Impervious SF (3,747 SF Impervious Area x 88) 1,366,858 Grand Total Impervious SF Parks and Open Space 3.5 Persons 700 Total Persons (3.5 Persons x 200) 3.0 Persons 264 Total Persons (3.0 Persons x 88) 964 Grand Persons 1Single-Family Home 2Duplex Dwelling Unit Special Tax Roll and Report Page 9 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 3. ALLOCATED COSTS Dividing the estimated total cost for each respective category of Eligible Improvements in Table 1 by the total P.E., trips, impervious area, or persons, as applicable, in Table 2 results in Eligible Improvement costs per P.E., trip, impervious square foot, or person as shown in Table 3 below. Multiplying these "unit" costs by the applicable P.E., trip, impervious area, and household size factors for each land use type yields the allocated Eligible Improvements per single-family home and duplex Dwelling Unit shown in Table 4. The estimated Eligible Improvements costs anticipated to be funded by SSA No. 2003-100 is shown in Table 5. Eligible Improvements not funded with bond proceeds will be paid by the developer and are categorized as "Developer's Equity." TABLE 3 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER P.E., TRIP END, AND IMPERVIOUS SF PUBLIC IMPROVEMENT ALLOCATED COST Sanitary Sewer Facilities $746.31 / P.E. ($719,442 / 964 P.E.) Water Facilities $1,021.04 / P.E. ($984,279 / 964 P.E.) Road Facilities $1,513.43 / Trip ($3,988,809 / 2,635.60 Trips) Storm Water Management Facilities $1.43 / Impervious SF ($1,953,848 / 1,366,858 Impervious SF) Parks and Open Space $451.18 / Person. ($434,942 / 964 Persons) Special Tax Roll and Report Page 10 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME PER DUPLEX DWELLING UNIT Sanitary Sewer Facilities $2,612.08 / SFH1 ($746.31 / P.E. x 3.5 P.E. / SFH1) $2,238.93 / DUP2 ($746.31 / P.E. x 3.0 P.E. / DUP2) Water Facilities $3,573.63 / SFH1 ($1,021.04 / P.E. x 3.5 P.E. / SFH1) $3,063.11 / DUP2 ($1,021.04 / P.E. x 3.0 P.E. / DUP2) Road Facilities $14,483.57 / SFH1 ($1,513.43 / Trip x 9.57 Trips / SFH1) $12,410.17 / DUP2 ($1,513.43 / Trip x 8.20 Trips / DUP2) Storm Water Management Facilities $7,412.69 / SFH1 ($1.43 / Impervious SF x 5,186 Impervious SF / SFH1) $5,355.79 / DUP2 ($1.43 / Impervious SF x 3,747 Impervious SF / DUP2) Parks and Open Space $1,579.14 / SFH1 ($451.18 / Person x 3.5 Persons / SFH1) $1,353.55 / DUP2 ($451.18 / Person x 3.0 Persons / DUP2) 1Single-Family Home 2Duplex Dwelling Unit TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2003-100 PUBLIC IMPROVEMENT TOTAL SINGLE- FAMILY HOME DUPLEX DWELLING UNIT DEVELOPER'S EQUITY Sanitary Sewer Facilities $308,640 $224,117 $84,524 $410,801 Water Facilities $453,943 $329,627 $124,316 $530,336 Road Facilities $2,353,206 $1,708,923 $644,284 $1,635,602 Storm Water Management Facilities $1,378,365 $1,045,874 $332,491 $575,483 Parks and Open Space $434,942 $315,829 $119,113 $0 Total $4,929,097 $3,624,369 $1,304,728 $3,152,223 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and Special Tax Roll and Report Page 11 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2003-100, using the preceding methodology, is uniform within the single-family home and duplex land use categories and (ii) such allocation results in the same ratio of funded Eligible Improvements between these two land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $8,000,000. Bonds in the approximate amount of $7,200,000 are anticipated to be issued in August 2003. Issuance costs are estimated to be approximately five percent (5.00%) of the principal amount of the bonds. The bond issue will include a reserve fund equal not more than ten percent (10.00%) of the original principal amount of the bonds and approximately three years of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent (1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2003-100, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) the required Maximum Parcel Special Taxes. In order to measure the relative difference in public improvement costs for each land use type, EDU factors have been calculated. Single-family homes are deemed the typical residential unit and are assigned an EDU factor of 1.00. The EDU factor for the duplex Dwelling Units is equal to the ratio of the funded Eligible Special Tax Roll and Report Page 12 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 Improvements for the duplex Dwelling Units to the funded Eligible Improvements for single-family homes. EDUs are shown in Table 6 below. TABLE 6 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS Single-family Home $18,121.85 1.000 200 units 200.00 Duplex Dwelling Unit $14,826.45 0.818 88 units 71.98 Total 288 units 271.98 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 7 below. TABLE 7 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2004 / COLLECTED CALENDAR YEAR 2005) PER DWELLING UNIT TOTAL SINGLE- FAMILY DUPLEX Maximum Parcel Special Taxes $570,896 $419,800 $151,096 Number of EDUs 271.98 200.00 71.98 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,099 NA NA EDU Factor NA 1.00 0.818 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,099 $1,717 *Amounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property and Duplex Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the Special Tax Roll and Report Page 13 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 special services render to each Parcel within SSA No. 2003-100 as required pursuant to the Act. B. APPLICATION The Maximum Parcel Special Tax for a Parcel of Single-family Property or Duplex Property which is not located within a Final Plat shall be calculated by multiplying the number of expected single-family and/or duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat in effect as of the September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 7 above, as increased in accordance with the Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing with Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2031 (to be collected in Calendar Year 2032). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. Special Tax Roll and Report Page 14 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat, Final Plat, or other event which reduces the anticipated number of single-family or duplex Dwelling Units (i.e. 200 and 88, respectively), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2004 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement, and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2003-100. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien Special Tax Roll and Report Page 15 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Administrator regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2003-100 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\SSA 2003-100 (Concord Homes)\SSA Report\Raintree Village SSA Report 5.doc EXHIBIT A SPECIAL TAX ROLL Page 1Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-04-300-022 05-04-400-005 05-09-200-008SFH DUP SFH DUP SFH DUP70220730$14,693.00 $0.00 $46,178.00$0.00 $153,227.00 $0.00$14,693.00 $0.00 $46,178.00$0.00 $153,227.00 $0.00$14,910.00 $0.00 $46,860.00$0.00 $155,490.00 $0.00$15,134.00 $0.00 $47,564.00$0.00 $157,826.00 $0.00$15,358.00 $0.00 $48,268.00$0.00 $160,162.00 $0.00$15,589.00 $0.00 $48,994.00$0.00 $162,571.00 $0.00$15,820.00 $0.00 $49,720.00$0.00 $164,980.00 $0.00$16,058.00 $0.00 $50,468.00$0.00 $167,462.00 $0.00$16,296.00 $0.00 $51,216.00$0.00 $169,944.00 $0.00$16,541.00 $0.00 $51,986.00$0.00 $172,499.00 $0.00$16,786.00 $0.00 $52,756.00$0.00 $175,054.00 $0.00$17,038.00 $0.00 $53,548.00$0.00 $177,682.00 $0.00$17,297.00 $0.00 $54,362.00$0.00 $180,383.00 $0.00$17,556.00 $0.00 $55,176.00$0.00 $183,084.00 $0.00$17,822.00 $0.00 $56,012.00$0.00 $185,858.00 $0.00$18,088.00 $0.00 $56,848.00$0.00 $188,632.00 $0.00$18,361.00 $0.00 $57,706.00$0.00 $191,479.00 $0.00$18,634.00 $0.00 $58,564.00$0.00 $194,326.00 $0.00$18,914.00 $0.00 $59,444.00$0.00 $197,246.00 $0.00$19,201.00 $0.00 $60,346.00$0.00 $200,239.00 $0.00$19,488.00 $0.00 $61,248.00$0.00 $203,232.00 $0.00$19,782.00 $0.00 $62,172.00$0.00 $206,298.00 $0.00$20,076.00 $0.00 $63,096.00$0.00 $209,364.00 $0.00$20,377.00 $0.00 $64,042.00$0.00 $212,503.00 $0.00$20,685.00 $0.00 $65,010.00$0.00 $215,715.00 $0.00$20,993.00 $0.00 $65,978.00$0.00 $218,927.00 $0.00$21,308.00 $0.00 $66,968.00$0.00 $222,212.00 $0.00$21,630.00 $0.00 $67,980.00$0.00 $225,570.00 $0.00 Page 2Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-04-400-011 05-09-200-006 05-03-300-020SFH DUP SFH DUP SFH DUP130130650$27,287.00 $0.00 $27,287.00$0.00 $136,435.00 $0.00$27,287.00 $0.00 $27,287.00$0.00 $136,435.00 $0.00$27,690.00 $0.00 $27,690.00$0.00 $138,450.00 $0.00$28,106.00 $0.00 $28,106.00$0.00 $140,530.00 $0.00$28,522.00 $0.00 $28,522.00$0.00 $142,610.00 $0.00$28,951.00 $0.00 $28,951.00$0.00 $144,755.00 $0.00$29,380.00 $0.00 $29,380.00$0.00 $146,900.00 $0.00$29,822.00 $0.00 $29,822.00$0.00 $149,110.00 $0.00$30,264.00 $0.00 $30,264.00$0.00 $151,320.00 $0.00$30,719.00 $0.00 $30,719.00$0.00 $153,595.00 $0.00$31,174.00 $0.00 $31,174.00$0.00 $155,870.00 $0.00$31,642.00 $0.00 $31,642.00$0.00 $158,210.00 $0.00$32,123.00 $0.00 $32,123.00$0.00 $160,615.00 $0.00$32,604.00 $0.00 $32,604.00$0.00 $163,020.00 $0.00$33,098.00 $0.00 $33,098.00$0.00 $165,490.00 $0.00$33,592.00 $0.00 $33,592.00$0.00 $167,960.00 $0.00$34,099.00 $0.00 $34,099.00$0.00 $170,495.00 $0.00$34,606.00 $0.00 $34,606.00$0.00 $173,030.00 $0.00$35,126.00 $0.00 $35,126.00$0.00 $175,630.00 $0.00$35,659.00 $0.00 $35,659.00$0.00 $178,295.00 $0.00$36,192.00 $0.00 $36,192.00$0.00 $180,960.00 $0.00$36,738.00 $0.00 $36,738.00$0.00 $183,690.00 $0.00$37,284.00 $0.00 $37,284.00$0.00 $186,420.00 $0.00$37,843.00 $0.00 $37,843.00$0.00 $189,215.00 $0.00$38,415.00 $0.00 $38,415.00$0.00 $192,075.00 $0.00$38,987.00 $0.00 $38,987.00$0.00 $194,935.00 $0.00$39,572.00 $0.00 $39,572.00$0.00 $197,860.00 $0.00$40,170.00 $0.00 $40,170.00$0.00 $200,850.00 $0.00 Page 3Levied Maximum Parcel SpecialCalendar Tax Per Dwelling UnitYearSFHDUP2004 $2,099.00 $1,717.002005 $2,099.00 $1,717.002006 $2,130.00 $1,743.002007 $2,162.00 $1,769.002008 $2,194.00 $1,796.002009 $2,227.00 $1,823.002010 $2,260.00 $1,850.002011 $2,294.00 $1,878.002012 $2,328.00 $1,906.002013 $2,363.00 $1,935.002014 $2,398.00 $1,964.002015 $2,434.00 $1,993.002016 $2,471.00 $2,023.002017 $2,508.00 $2,053.002018 $2,546.00 $2,084.002019 $2,584.00 $2,115.002020 $2,623.00 $2,147.002021 $2,662.00 $2,179.002022 $2,702.00 $2,212.002023 $2,743.00 $2,245.002024 $2,784.00 $2,279.002025 $2,826.00 $2,313.002026 $2,868.00 $2,348.002027 $2,911.00 $2,383.002028 $2,955.00 $2,419.002029 $2,999.00 $2,455.002030 $3,044.00 $2,492.002031 $3,090.00 $2,529.00UNITED CITY OF YORKVILLESSA No. 2003-100SPECIAL TAX ROLLCALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031Permanent Index Number05-03-300-018 05-10-100-006 05-10-100-005SFH DUP SFH DUP SFH DUP GRAND3 86 3 2 1 0 TOTAL$6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00$6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00$6,390.00 $149,898.00 $6,390.00 $3,486.00 $2,130.00 $0.00 $579,384.00$6,486.00 $152,134.00 $6,486.00 $3,538.00 $2,162.00 $0.00 $588,072.00$6,582.00 $154,456.00 $6,582.00 $3,592.00 $2,194.00 $0.00 $596,848.00$6,681.00 $156,778.00 $6,681.00 $3,646.00 $2,227.00 $0.00 $605,824.00$6,780.00 $159,100.00 $6,780.00 $3,700.00 $2,260.00 $0.00 $614,800.00$6,882.00 $161,508.00 $6,882.00 $3,756.00 $2,294.00 $0.00 $624,064.00$6,984.00 $163,916.00 $6,984.00 $3,812.00 $2,328.00 $0.00 $633,328.00$7,089.00 $166,410.00 $7,089.00 $3,870.00 $2,363.00 $0.00 $642,880.00$7,194.00 $168,904.00 $7,194.00 $3,928.00 $2,398.00 $0.00 $652,432.00$7,302.00 $171,398.00 $7,302.00 $3,986.00 $2,434.00 $0.00 $662,184.00$7,413.00 $173,978.00 $7,413.00 $4,046.00 $2,471.00 $0.00 $672,224.00$7,524.00 $176,558.00 $7,524.00 $4,106.00 $2,508.00 $0.00 $682,264.00$7,638.00 $179,224.00 $7,638.00 $4,168.00 $2,546.00 $0.00 $692,592.00$7,752.00 $181,890.00 $7,752.00 $4,230.00 $2,584.00 $0.00 $702,920.00$7,869.00 $184,642.00 $7,869.00 $4,294.00 $2,623.00 $0.00 $713,536.00$7,986.00 $187,394.00 $7,986.00 $4,358.00 $2,662.00 $0.00 $724,152.00$8,106.00 $190,232.00 $8,106.00 $4,424.00 $2,702.00 $0.00 $735,056.00$8,229.00 $193,070.00 $8,229.00 $4,490.00 $2,743.00 $0.00 $746,160.00$8,352.00 $195,994.00 $8,352.00 $4,558.00 $2,784.00 $0.00 $757,352.00$8,478.00 $198,918.00 $8,478.00 $4,626.00 $2,826.00 $0.00 $768,744.00$8,604.00 $201,928.00 $8,604.00 $4,696.00 $2,868.00 $0.00 $780,224.00$8,733.00 $204,938.00 $8,733.00 $4,766.00 $2,911.00 $0.00 $791,904.00$8,865.00 $208,034.00 $8,865.00 $4,838.00 $2,955.00 $0.00 $803,872.00$8,997.00 $211,130.00 $8,997.00 $4,910.00 $2,999.00 $0.00 $815,840.00$9,132.00 $214,312.00 $9,132.00 $4,984.00 $3,044.00 $0.00 $828,096.00$9,270.00 $217,494.00 $9,270.00 $5,058.00 $3,090.00 $0.00 $840,552.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of Bonds Prior to the issuance of Bonds, the Special Tax Bond Prepayment for a Parcel of Single-family Property and Duplex Property shall equal $18,122 or $14,826 per Dwelling Unit, respectively, subject to changes as described in Section IV.D of the Special Tax Roll and Report of SSA No. 2003-100. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family and duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat, by the applicable Special Tax Bond Prepayment per Dwelling Unit. 2. Special Tax Bond Prepayment Subsequent to Issuance of the Bonds Subsequent to the issuance of the Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus the Reserve Fund Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for SSA No. 2003-100, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. B-2 "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less for any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2003-100 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) on the prepayment date multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula by substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A.2 shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated in Section A.1 shall be paid to the City, deposited with the trustee, and used to pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. The sum of the amounts calculated in A.2 shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B-3 B. MANDATORY PREPAYMENT Pursuant to Section VI.G of the Special Tax Roll Report of SSA No. 2003-100, the Maximum Parcel Special Tax must be prepaid if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units (i.e. 200 single-family homes and 88 duplex Dwelling Units). The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2003-100 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot Single Family Property 05-03-351-002 $561.14SFD1129$2,508.00 $1,946.86 05-03-351-003 $561.14SFD1130$2,508.00 $1,946.86 05-03-351-004 $561.14SFD1131$2,508.00 $1,946.86 05-03-351-005 $561.14SFD1132$2,508.00 $1,946.86 05-03-351-006 $561.14SFD1133$2,508.00 $1,946.86 05-03-351-007 $561.14SFD1134$2,508.00 $1,946.86 05-03-351-008 $561.14SFD1135$2,508.00 $1,946.86 05-03-351-009 $561.14SFD1136$2,508.00 $1,946.86 05-03-351-010 $561.14SFD1137$2,508.00 $1,946.86 05-03-351-011 $561.14SFD1138$2,508.00 $1,946.86 05-03-352-001 $561.14SFD1206$2,508.00 $1,946.86 05-03-352-002 $561.14SFD1207$2,508.00 $1,946.86 05-03-352-003 $561.14SFD1208$2,508.00 $1,946.86 05-03-352-004 $561.14SFD1209$2,508.00 $1,946.86 05-03-352-006 $561.14SFD1211$2,508.00 $1,946.86 05-03-352-007 $561.14SFD1212$2,508.00 $1,946.86 05-03-352-008 $561.14SFD1192$2,508.00 $1,946.86 05-03-353-001 $561.14SFD1156$2,508.00 $1,946.86 05-03-353-002 $561.14SFD1157$2,508.00 $1,946.86 05-03-353-003 $561.14SFD1158$2,508.00 $1,946.86 05-03-353-004 $561.14SFD1159$2,508.00 $1,946.86 05-03-353-005 $561.14SFD1152$2,508.00 $1,946.86 05-03-353-006 $561.14SFD1153$2,508.00 $1,946.86 05-03-353-007 $561.14SFD1154$2,508.00 $1,946.86 05-03-353-008 $561.14SFD1155$2,508.00 $1,946.86 05-03-354-001 $561.14SFD1139$2,508.00 $1,946.86 05-03-354-002 $561.14SFD1140$2,508.00 $1,946.86 05-03-354-003 $561.14SFD1141$2,508.00 $1,946.86 05-03-354-004 $561.14SFD1142$2,508.00 $1,946.86 05-03-354-005 $561.14SFD1143$2,508.00 $1,946.86 05-04-378-002 $561.14SFD116$2,508.00 $1,946.86 05-04-378-004 $561.14SFD114$2,508.00 $1,946.86 05-04-378-005 $561.14SFD113$2,508.00 $1,946.86 05-04-378-006 $561.14SFD112$2,508.00 $1,946.86 05-04-378-007 $561.14SFD111$2,508.00 $1,946.86 05-04-378-008 $561.14SFD110$2,508.00 $1,946.86 05-04-379-002 $561.14SFD119$2,508.00 $1,946.86 05-04-379-003 $561.14SFD120$2,508.00 $1,946.86 05-04-380-001 $561.14SFD140$2,508.00 $1,946.86 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 05-04-380-002 $561.14SFD139$2,508.00 $1,946.86 05-04-380-004 $561.14SFD143$2,508.00 $1,946.86 05-04-380-005 $561.14SFD142$2,508.00 $1,946.86 05-04-381-001 $561.14SFD160$2,508.00 $1,946.86 05-04-381-002 $561.14SFD159$2,508.00 $1,946.86 05-04-381-003 $561.14SFD158$2,508.00 $1,946.86 05-04-381-004 $561.14SFD157$2,508.00 $1,946.86 05-04-401-012 $561.14SFD18$2,508.00 $1,946.86 05-04-401-013 $561.14SFD17$2,508.00 $1,946.86 05-04-401-014 $561.14SFD16$2,508.00 $1,946.86 05-04-401-015 $561.14SFD15$2,508.00 $1,946.86 05-04-401-016 $561.14SFD14$2,508.00 $1,946.86 05-04-405-006 $561.14SFD183$2,508.00 $1,946.86 05-04-405-007 $561.14SFD182$2,508.00 $1,946.86 05-04-405-008 $561.14SFD181$2,508.00 $1,946.86 05-04-405-009 $561.14SFD180$2,508.00 $1,946.86 05-04-408-001 $561.14SFD161$2,508.00 $1,946.86 05-04-408-003 $561.14SFD163$2,508.00 $1,946.86 05-04-408-004 $561.14SFD164$2,508.00 $1,946.86 05-04-408-005 $561.14SFD165$2,508.00 $1,946.86 05-04-435-002 $561.14SFD1122$2,508.00 $1,946.86 05-04-435-003 $561.14SFD1121$2,508.00 $1,946.86 05-04-435-004 $561.14SFD1120$2,508.00 $1,946.86 05-04-435-005 $561.14SFD1119$2,508.00 $1,946.86 05-04-435-006 $561.14SFD1118$2,508.00 $1,946.86 05-04-436-003 $561.14SFD1124$2,508.00 $1,946.86 05-04-436-004 $561.14SFD1126$2,508.00 $1,946.86 05-04-436-005 $561.14SFD1127$2,508.00 $1,946.86 05-04-436-006 $561.14SFD1128$2,508.00 $1,946.86 05-04-437-001 $561.14SFD1203$2,508.00 $1,946.86 05-04-437-002 $561.14SFD1204$2,508.00 $1,946.86 05-04-437-003 $561.14SFD1205$2,508.00 $1,946.86 05-09-205-013 $561.14SFD1101$2,508.00 $1,946.86 05-09-205-014 $561.14SFD1100$2,508.00 $1,946.86 05-09-205-015 $561.14SFD199$2,508.00 $1,946.86 05-09-205-017 $561.14SFD197$2,508.00 $1,946.86 05-09-205-018 $561.14SFD196$2,508.00 $1,946.86 05-09-205-019 $561.14SFD195$2,508.00 $1,946.86 05-09-205-020 $561.14SFD194$2,508.00 $1,946.86 05-09-205-022 $561.14SFD192$2,508.00 $1,946.86 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 05-09-205-024 $561.14SFD190$2,508.00 $1,946.86 05-09-205-025 $561.14SFD189$2,508.00 $1,946.86 05-09-205-026 $561.14SFD188$2,508.00 $1,946.86 05-09-205-028 $561.14SFD186$2,508.00 $1,946.86 05-09-205-029 $561.14SFD185$2,508.00 $1,946.86 05-09-205-030 $561.14SFD184$2,508.00 $1,946.86 05-09-207-002 $561.14SFD122$2,508.00 $1,946.86 05-09-207-004 $561.14SFD124$2,508.00 $1,946.86 05-09-207-005 $561.14SFD125$2,508.00 $1,946.86 05-09-207-006 $561.14SFD126$2,508.00 $1,946.86 05-09-207-007 $561.14SFD127$2,508.00 $1,946.86 05-09-207-009 $561.14SFD130$2,508.00 $1,946.86 05-09-208-001 $561.14SFD137$2,508.00 $1,946.86 05-09-208-002 $561.14SFD136$2,508.00 $1,946.86 05-09-208-003 $561.14SFD135$2,508.00 $1,946.86 05-09-208-004 $561.14SFD134$2,508.00 $1,946.86 05-09-208-005 $561.14SFD133$2,508.00 $1,946.86 05-09-208-006 $561.14SFD132$2,508.00 $1,946.86 05-09-208-007 $561.14SFD131$2,508.00 $1,946.86 05-09-208-008 $561.14SFD150$2,508.00 $1,946.86 05-09-208-009 $561.14SFD149$2,508.00 $1,946.86 05-09-208-010 $561.14SFD148$2,508.00 $1,946.86 05-09-208-011 $561.14SFD147$2,508.00 $1,946.86 05-09-208-012 $561.14SFD146$2,508.00 $1,946.86 05-09-208-013 $561.14SFD145$2,508.00 $1,946.86 05-09-208-014 $561.14SFD144$2,508.00 $1,946.86 05-09-209-002 $561.14SFD172$2,508.00 $1,946.86 05-09-209-003 $561.14SFD173$2,508.00 $1,946.86 05-09-209-004 $561.14SFD174$2,508.00 $1,946.86 05-09-209-005 $561.14SFD175$2,508.00 $1,946.86 05-09-210-001 $561.14SFD166$2,508.00 $1,946.86 05-09-210-002 $561.14SFD167$2,508.00 $1,946.86 05-09-210-003 $561.14SFD168$2,508.00 $1,946.86 05-09-210-004 $561.14SFD169$2,508.00 $1,946.86 05-09-210-005 $561.14SFD170$2,508.00 $1,946.86 05-09-210-006 $561.14SFD151$2,508.00 $1,946.86 05-09-210-007 $561.14SFD152$2,508.00 $1,946.86 05-09-210-008 $561.14SFD153$2,508.00 $1,946.86 05-09-210-009 $561.14SFD154$2,508.00 $1,946.86 05-09-210-010 $561.14SFD155$2,508.00 $1,946.86 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 05-09-210-011 $561.14SFD156$2,508.00 $1,946.86 05-09-211-001 $561.14SFD176$2,508.00 $1,946.86 05-09-211-002 $561.14SFD177$2,508.00 $1,946.86 05-09-211-003 $561.14SFD178$2,508.00 $1,946.86 05-09-211-004 $561.14SFD179$2,508.00 $1,946.86 05-09-211-005 $561.14SFD1107$2,508.00 $1,946.86 05-09-211-006 $561.14SFD1108$2,508.00 $1,946.86 05-09-211-007 $561.14SFD1109$2,508.00 $1,946.86 05-09-225-001 $561.14SFD1102$2,508.00 $1,946.86 05-09-225-002 $561.14SFD1103$2,508.00 $1,946.86 05-09-226-001 $561.14SFD1104$2,508.00 $1,946.86 05-09-227-001 $561.14SFD1112$2,508.00 $1,946.86 05-09-227-002 $561.14SFD1113$2,508.00 $1,946.86 05-09-227-003 $561.14SFD1114$2,508.00 $1,946.86 05-09-227-004 $561.14SFD1115$2,508.00 $1,946.86 05-09-227-005 $561.14SFD1116$2,508.00 $1,946.86 05-09-227-006 $561.14SFD1117$2,508.00 $1,946.86 05-09-228-001 $561.14SFD1202$2,508.00 $1,946.86 05-09-228-002 $561.14SFD1201$2,508.00 $1,946.86 05-09-228-003 $561.14SFD1200$2,508.00 $1,946.86 05-09-229-001 $561.14SFD1180$2,508.00 $1,946.86 05-09-229-002 $561.14SFD1181$2,508.00 $1,946.86 05-09-229-003 $561.14SFD1182$2,508.00 $1,946.86 05-09-229-004 $561.14SFD1177$2,508.00 $1,946.86 05-09-229-005 $561.14SFD1178$2,508.00 $1,946.86 05-09-229-006 $561.14SFD1179$2,508.00 $1,946.86 05-10-101-001 $561.14SFD1199$2,508.00 $1,946.86 05-10-101-002 $561.14SFD1198$2,508.00 $1,946.86 05-10-101-003 $561.14SFD1197$2,508.00 $1,946.86 05-10-101-004 $561.14SFD1196$2,508.00 $1,946.86 05-10-101-005 $561.14SFD1195$2,508.00 $1,946.86 05-10-101-006 $561.14SFD1194$2,508.00 $1,946.86 05-10-101-007 $561.14SFD1193$2,508.00 $1,946.86 05-10-102-001 $561.14SFD1183$2,508.00 $1,946.86 05-10-102-002 $561.14SFD1184$2,508.00 $1,946.86 05-10-102-003 $561.14SFD1185$2,508.00 $1,946.86 05-10-102-004 $561.14SFD1186$2,508.00 $1,946.86 05-10-102-005 $561.14SFD1187$2,508.00 $1,946.86 05-10-102-006 $561.14SFD1188$2,508.00 $1,946.86 05-10-102-007 $561.14SFD1189$2,508.00 $1,946.86 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 05-10-102-008 $561.14SFD1190$2,508.00 $1,946.86 05-10-102-009 $561.14SFD1191$2,508.00 $1,946.86 05-10-102-010 $561.14SFD1165$2,508.00 $1,946.86 05-10-102-011 $561.14SFD1166$2,508.00 $1,946.86 05-10-102-012 $561.14SFD1167$2,508.00 $1,946.86 05-10-102-013 $561.14SFD1168$2,508.00 $1,946.86 05-10-102-014 $561.14SFD1169$2,508.00 $1,946.86 05-10-102-015 $561.14SFD1170$2,508.00 $1,946.86 05-10-102-016 $561.14SFD1171$2,508.00 $1,946.86 05-10-102-017 $561.14SFD1172$2,508.00 $1,946.86 05-10-102-018 $561.14SFD1173$2,508.00 $1,946.86 05-10-102-019 $561.14SFD1174$2,508.00 $1,946.86 05-10-102-020 $561.14SFD1175$2,508.00 $1,946.86 05-10-102-021 $561.14SFD1176$2,508.00 $1,946.86 05-10-103-002 $561.14SFD1161$2,508.00 $1,946.86 05-10-103-003 $561.14SFD1162$2,508.00 $1,946.86 05-10-103-004 $561.14SFD1163$2,508.00 $1,946.86 05-10-103-005 $561.14SFD1164$2,508.00 $1,946.86 05-10-103-006 $561.14SFD1147$2,508.00 $1,946.86 05-10-103-007 $561.14SFD1148$2,508.00 $1,946.86 05-10-103-008 $561.14SFD1149$2,508.00 $1,946.86 05-10-103-009 $561.14SFD1150$2,508.00 $1,946.86 05-10-103-010 $561.14SFD1151$2,508.00 $1,946.86 05-10-104-001 $561.14SFD1144$2,508.00 $1,946.86 05-10-104-002 $561.14SFD1145$2,508.00 $1,946.86 Subtotal $358,222.24184 $103,249.76$461,472.00 Prepaid Property Single Family Property 05-09-207-001 $2,508.00PREPAY1121$2,508.00 $0.00 Subtotal $0.001 $2,508.00$2,508.00 Duplex Property 05-03-354-007 $918.68DUP2234$4,106.00 $3,187.32 05-03-354-008 $918.68DUP2235$4,106.00 $3,187.32 05-03-354-009 $459.34DUP1233$2,053.00 $1,593.66 05-03-354-010 $459.34DUP1233$2,053.00 $1,593.66 05-03-355-005 $459.34DUP1 $2,053.00 $1,593.66 05-03-355-006 $459.34DUP1 $2,053.00 $1,593.66 05-03-355-007 $459.34DUP1 $2,053.00 $1,593.66 05-03-355-008 $459.34DUP1 $2,053.00 $1,593.66 05-03-355-009 $459.34DUP1 $2,053.00 $1,593.66 05-03-355-010 $459.34DUP1 $2,053.00 $1,593.66 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 05-03-355-011 $459.34DUP1230$2,053.00 $1,593.66 05-03-375-015 $459.34DUP1221$2,053.00 $1,593.66 05-03-375-016 $459.34DUP1221$2,053.00 $1,593.66 05-03-375-017 $459.34DUP1223$2,053.00 $1,593.66 05-03-375-018 $459.34DUP1223$2,053.00 $1,593.66 05-03-375-019 $459.34DUP1222$2,053.00 $1,593.66 05-03-375-020 $459.34DUP1222$2,053.00 $1,593.66 05-03-375-021 $459.34DUP1224$2,053.00 $1,593.66 05-03-375-022 $459.34DUP1224$2,053.00 $1,593.66 05-03-375-023 $459.34DUP1225$2,053.00 $1,593.66 05-03-375-024 $459.34DUP1225$2,053.00 $1,593.66 05-03-375-025 $459.34DUP1226$2,053.00 $1,593.66 05-03-375-026 $459.34DUP1226$2,053.00 $1,593.66 05-03-375-027 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-028 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-029 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-030 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-031 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-032 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-033 $459.34DUP1 $2,053.00 $1,593.66 05-03-375-034 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-013 $459.34DUP1260$2,053.00 $1,593.66 05-03-376-014 $459.34DUP1260$2,053.00 $1,593.66 05-03-376-015 $459.34DUP1259$2,053.00 $1,593.66 05-03-376-016 $459.34DUP1259$2,053.00 $1,593.66 05-03-376-017 $459.34DUP1258$2,053.00 $1,593.66 05-03-376-019 $459.34DUP1257$2,053.00 $1,593.66 05-03-376-020 $459.34DUP1257$2,053.00 $1,593.66 05-03-376-021 $459.34DUP1252$2,053.00 $1,593.66 05-03-376-022 $459.34DUP1252$2,053.00 $1,593.66 05-03-376-023 $459.34DUP1254$2,053.00 $1,593.66 05-03-376-024 $459.34DUP1254$2,053.00 $1,593.66 05-03-376-025 $459.34DUP1255$2,053.00 $1,593.66 05-03-376-026 $459.34DUP1255$2,053.00 $1,593.66 05-03-376-027 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-028 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-029 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-030 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-032 $459.34DUP1251$2,053.00 $1,593.66 05-03-376-033 $459.34DUP1 $2,053.00 $1,593.66 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 05-03-376-034 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-035 $459.34DUP1 $2,053.00 $1,593.66 05-03-376-036 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-001 $918.68DUP2241$4,106.00 $3,187.32 05-03-377-002 $918.68DUP2242$4,106.00 $3,187.32 05-03-377-003 $918.68DUP2243$4,106.00 $3,187.32 05-03-377-004 $918.68DUP2244$4,106.00 $3,187.32 05-03-377-009 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-010 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-011 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-012 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-013 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-014 $459.34DUP1 $2,053.00 $1,593.66 05-03-377-016 $459.34DUP1 $2,053.00 $1,593.66 05-03-378-001 $918.68DUP2236$4,106.00 $3,187.32 05-03-378-002 $918.68DUP2237$4,106.00 $3,187.32 05-03-378-004 $459.34DUP1238$2,053.00 $1,593.66 05-03-378-005 $459.34DUP1238$2,053.00 $1,593.66 05-10-125-002 $918.68DUP2240$4,106.00 $3,187.32 05-10-125-004 $459.34DUP1239$2,053.00 $1,593.66 05-10-125-005 $459.34DUP1239$2,053.00 $1,593.66 Subtotal $127,492.8080 $36,747.20$164,240.00 GRAND TOTALS (taxes levied)(# of units) (maximum taxes) (taxes abated) $485,715.04265 $142,504.96$628,220.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Database\Tax Roll 10:55AM Page 7 of 7 Public Finance Urban Economics 5000 Birch Street Suite 6000 Newport Beach, CA 92660 Phone (800) 969-4382 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Windett Ridge Special Service Area (2003-101), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2003-101 (Windett Ridge) Tax Classification 2017 Levy 2016 Levy % Change Maximum Parcel Amount Single Family $ 2,396.00 $ 2,361.00 1.48% Extended Parcel Amounts Single Family $ 2,002.96 $ 1,974.84 1.42% As noted above, extended (actual) 2017 tax levy amounts will increase by approximately 1.4% for single family parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $482,713.36 (out of a maximum amount of $663,692.00 – with $180,978.64 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Windett Ridge SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2017 Subject: SSA No. 2003-101 Windett Ridge – Tax Abatement Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-_______ ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2003-101 (WINDETT RIDGE PROJECT) AND APPROVING THE AMENDED SPECIAL TAX ROLL BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council of the City adopted Ordinance No. 2003-57 on August 12, 2003 (the “Bond Ordinance”) which: (i) provided for the issuance of $6,900,000 of Special Service Area Number 2003-101 Special Tax Bonds, Series 2003 (Windett Ridge Project) (the “Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2003-101 (the “Special Service Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Tax Roll and Report for the Special Service Area (the “Special Tax Roll”). (b) Pursuant to the Special Tax Roll, the Consultant of the City has determined (i) that the Special Tax Requirement for 2017 for the Bonds is $482,713.36 and the 2017 Levy for Special Taxes is $482,713.36 (which complies with the Kendall Ordinance No. 2017-____ Page 2 County tax billing requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $663,692.00 of Special Taxes levied for calendar year 2017 pursuant to Section 6 of the Bond Ordinance $180,978.64 of such Special Taxes is hereby abated resulting in a 2017 calendar year levy of $482,713.36. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2003-101 Administration Report Levy Year 2017 dated November 7, 2017 prepared by David Taussig & Associates, Inc. and the 2017 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City’s consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2017. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Ordinance No. 2017-____ Page 3 Approved this day of _________________, 2017. Mayor Attest: City Clerk UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 ADMINISTRATION REPORT LEVY YEAR 2017 NOVEMBER 7, 2017 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 2017 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG & ASSOCIATES, INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ................................................................................................................................ 1 BONDED INDEBTEDNESS ............................................................................................................................................. 1 SPECIAL TAXES .......................................................................................................................................................... 2 I. SPECIAL TAX REQUIREMENT ......................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY .................................................................................................4 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ...........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS .............................................................................10 2016 SPECIAL TAX RECEIPTS .................................................................................................................................... 10 TAX SALES AND FORECLOSURES .............................................................................................................................. 10 V. DEVELOPMENT STATUS ............................................................................................................11 EQUALIZED ASSESSED VALUE .................................................................................................................................. 11 VI. OUTSTANDING BONDS .............................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS ........................................................................................ 12 SPECIAL TAX PREPAYMENTS .................................................................................................................................... 13 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ................................................14 VIII. AD VALOREM PROPERTY TAX RATES ................................................................................15 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2003-101 Page 1 2017 Administration Report November 7, 2017 Introduction This report calculates the 2017 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2003-101 ("SSA No. 2003-101") Special Tax Bonds, Series 2003 (Windett Ridge Project) (the "Series 2003 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2003-101. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2003-101. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2003-101 was established by Ordinance No. 2003-56 (the "Establishing Ordinance"), adopted on August 12, 2003. The Establishing Ordinance authorized SSA No. 2003-101 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $15,000,000 in bonds may be issued by SSA No. 2003-101. Ordinance No. 2003-57 (the "Bond Ordinance"), adopted on August 12, 2003 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $7,300,000 in Series 2003 Bonds. The Series 2003 Bonds were United City of Yorkville SSA No. 2003-101 Page 2 2017 Administration Report November 7, 2017 issued in the amount of $6,900,000 in September 2003. The current debt service schedule is attached hereto as Exhibit D and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2003-101 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2003 Bonds and the administration and maintenance of SSA No. 2003-101 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2003-101 Page 3 2017 Administration Report November 7, 2017 I. Special Tax Requirement The SSA No. 2003-101 2017 Special Tax Requirement is equal to $482,710. As shown in Table 1 below, the 2017 Special Tax Requirement is equal to the sum of the Series 2003 debt service for the bond year ending March 1, 2019, estimated administrative expenses, estimated delinquencies, and reserve fund replenishment. TABLE 1 SPECIAL SERVICE AREA NO 2003-101 2017 SPECIAL TAX REQUIREMENT Sources of Funds $537,499 Prior Year Surplus $54,788 Earnings $0 Special Taxes Billed $477,883 Delinquency Contingency $4,827 Uses of Funds ($537,499) Debt Service Interest - 09/01/2018 ($176,481) Interest - 03/01/2019 ($176,481) Principal - 03/01/2019 ($160,000) Administrative Expenses ($19,709) Delinquent Special Taxes ($4,827) Projected Surplus/(Deficit) - 03/01/2019 $0 United City of Yorkville SSA No. 2003-101 Page 4 2017 Administration Report November 7, 2017 II. Account Activity Summary The Trust Indenture for the Series 2003 Bonds (the "2003 Indenture") establishes five funds and three accounts. The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2003 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2017 is shown in Table 2 below. United City of Yorkville SSA No. 2003-101 Page 5 2017 Administration Report November 7, 2017 TABLE 2 SPECIAL SERVICE AREA NO 2003-101 TRANSACTION SUMMARY Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance - 09/01/2016 $24,477 $542,400 $314,661 $397 Earnings $80 $31,201 $864 $73 Special Taxes Prior Year(s) $0 $0 $235,948 $0 Levy Year 2016 $0 $0 $472,599 Prepayment Receipts $0 $0 $0 $19,666 Miscellaneous $0 $0 $0 $0 Uses of Funds - Actual Account Transfers $0 ($43,901) $41,669 $2,232 Administrative Expense Transfers Fiscal Year 2016 Prefunding $8,268 $0 ($8,268) $0 Fiscal Year 2016 Budget $100 $0 $0 ($100) Debt Service Interest - 09/01/2016 $0 $0 ($186,450) $0 Interest - 03/01/2017 $0 $0 ($186,450) $0 Principal - 03/01/2017 $0 $0 ($127,000) $0 Interest - 09/01/2017 $0 $0 ($182,084) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 ($21,000) Refund to Property Owners $0 $0 ($1,982) $0 Administrative Expenses ($20,459) $0 $0 $0 Ending Balance - 08/31/2017 $12,465 $529,700 $373,507 $1,268 United City of Yorkville SSA No. 2003-101 Page 6 2017 Administration Report November 7, 2017 The calculation of the estimated 2018 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2003-101 ESTIMATED 2018 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2017 THROUGH MARCH 1, 2018 Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance - 08/31/2017 $12,465 $529,700 $373,507 $1,268 Earnings $0 $10,309 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2016 $0 $0 $5,283 $0 Uses of Funds - Projected Account Transfers Bond Redemptions/Prepayments $0 $0 $0 $0 All-Other / Non Administrative Expense $0 ($12,409) $12,409 $0 Administrative Expense Transfers Levy Year 2017 Prefunding $13,048 $0 ($13,048) $0 Levy Year 2016 Budget $0 $0 $0 $0 Debt Service Principal - 03/01/2018 $0 $0 ($142,000) $0 Interest - 03/01/2018 $0 $0 ($181,363) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2016 Expenses ($5,805) $0 $0 $0 Ending Balance - 03/01/2018 $19,709 $527,600 $54,788 $1,268 Reserve Fund Requirement $0 ($527,600) $0 $0 Funds Not Eligible for Levy Surplus ($19,709) $0 $0 ($1,268) Projected Surplus/(Deficit) 03/01/2018 $0 $0 $54,788 $0 United City of Yorkville SSA No. 2003-101 Page 7 2017 Administration Report November 7, 2017 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2017 Maximum Parcel Special Taxes equal $663,692. Subtracting the 2017 Special Tax Requirement of $482,713, results in an abatement of $180,979. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2003-101 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2003-101 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXES1 1 Adjusted to reconcile with the special taxes set forth in the bond ordinance. Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,396.00 $393.04 $2,002.96 Single Family Dwelling Unit - Prepaid $2,396.00 $2,396.00 $0.00 United City of Yorkville SSA No. 2003-101 Page 8 2017 Administration Report November 7, 2017 A comparison of the maximum and extended special tax amounts for 2017 and 2016 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2003-101 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES The schedule of the remaining SSA No. 2003-101 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent (1.50%) annually through 2031. Special Tax Classification Levy Year 2017 Levy Year 2016 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,396.00 $2,361.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,002.96 $1,974.84 1.4% United City of Yorkville SSA No. 2003-101 Page 9 2017 Administration Report November 7, 2017 TABLE 6 SPECIAL SERVICE AREA NO 2003-101 MAXIMUM PARCEL SPECIAL TAXES 2016 2017 $653,997 $2,361 2017 2018 $663,692 $2,396 2018 2019 $673,664 $2,432 2019 2020 $683,636 $2,468 2020 2021 $693,885 $2,505 2021 2022 $704,411 $2,543 2022 2023 $714,937 $2,581 2023 2024 $725,740 $2,620 2024 2025 $736,543 $2,659 2025 2026 $747,623 $2,699 2026 2027 $758,703 $2,739 2027 2028 $770,060 $2,780 2028 2029 $781,694 $2,822 2029 2030 $793,328 $2,864 2030 2031 $805,239 $2,907 2031 2032 $817,427 $2,951 2032 2033 $829,615 $2,995 Levy Year Collection Year Aggregate Per Single Family Unit United City of Yorkville SSA No. 2003-101 Page 10 2017 Administration Report November 7, 2017 IV. Prior Year Special Tax Collections The SSA No. 2003-101 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2003-101. 2016 Special Tax Receipts As of October 25, 2017, SSA No. 2003-101 2016 special tax receipts totaled $477,882. Special taxes in the amount $29 are unpaid for delinquency rate of 0.01%. Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Two (2) parcels were delinquent as of October 25, 2017. No parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 26, 2017. United City of Yorkville SSA No. 2003-101 Page 11 2017 Administration Report November 7, 2017 V. Development Status SSA No. 2003-101 is comprised of two hundred seventy-seven (277) single family homes which is consistent with the original projections. An aerial map of SSA No. 2003-101 is attached as Exhibit E. The number of units in each plat is summarized in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2003-101 LAND USE SUMMARY Equalized Assessed Value Equalized assessed value increased in 2016 to $9,134,068. The average assessed value per developed single family dwelling unit was $69,034. Unit 1 Yes Single Family 261 Unit 2 Yes Single Family 16 277Total Land Use Number of UnitsPlat Recorded United City of Yorkville SSA No. 2003-101 Page 12 2017 Administration Report November 7, 2017 VI. Outstanding Bonds The Series 2003 Bonds were issued in September 2003 as fixed rate bonds with an original principal amount of $6,900,000. As of September 1, 2017, the outstanding principal was $5,619,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $856,000 of the Series 2003 Bonds have been or will be redeemed as shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2003-101 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Special Tax Redemption Date Bonds Redeemed September 1, 2005 $49,000 March 1, 2006 $99,000 September 1, 2009 $24,000 March 1, 2007 $27,000 June 1, 2007 $49,000 September 1, 2007 $74,000 March 1, 2008 $126,000 September 1, 2008 $224,000 September 1, 2011 $24,000 September 1, 2013 $24,000 March 1, 2015 $23,000 September 1, 2015 $23,000 March 1, 2016 $90,000 Total Redeemed $856,000 United City of Yorkville SSA No. 2003-101 Page 13 2017 Administration Report November 7, 2017 Prepayments The SSA No. 2003-101 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for 35 single family dwelling units. United City of Yorkville SSA No. 2003-101 Page 14 2017 Administration Report November 7, 2017 VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2003-101 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2003-101 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2 Source: Kendall County. 3 Appraised Value is equal to three times the equalized assessed value. 4 As of September 1, 2017. $9,134,068 $27,402,204 $5,619,000 4.88:1 2016 Equalized Assessed Value 3 2016 Appraised Value 4 Outstanding Bonds 5 Value to Lien Ratio United City of Yorkville SSA No. 2003-101 Page 15 2017 Administration Report November 7, 2017 VIII. Ad Valorem Property Tax Rates The 2016 general ad valorem tax rates for SSA No. 2003-101 are shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2003-101 2016 AD VALOREM PROPERTY TAX RATES5 5 Source: Kendall County, for Tax Codes KE016. City Rates 5 0.679470% Corporate 0.219650% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.199910% Police Pension 0.211690% Garbage 0.000000% Audit 0.006580% Liability Insurance 0.008770% Social Security/IMRF 0.032870% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township5 10.470430% County 0.747650% Bristol-Kendall Fire Protection District 0.759220% Forest Preserve 0.175510% Junior College #516 0.560050% Yorkville Library 0.308050% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.100560% Kendall Road District 0.255970% School District CU-115 7.563420% Total Tax Rate 11.149900% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2003-101 FUNDS AND ACCOUNTS United City of YorkvilleSpecialService AreaNo 2003101Special Service Area No. 2003-101Funds and AccountsSSA N SSA No. 2003-101 Funds/AccountsReserve FundBond and Rebate FundImprovement AdministrativeReserve FundInterest FundCapitalized Interest AtSpecial Redemption AtRebate FundFundCost of Issuance AccountExpense FundAccountAccount EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2003-101 APPLICATION OF SPECIAL TAX United City of YorkvilleSpecial Service Area No 2003101Special Service Area No. 2003-101Application of Special Tax1SSA N SSA No. 2003-101 Funds/AccountsReserve FundBond and Interest Fund Rebate FundImprovement AdministrativeExpense FundReserve Fund12Capitalized Interest AtSpecial Redemption At3FundCost of Issuance AccountExpense Fund2AccountAccount1. Special Tax applied in sequence indicated.2. In an amount sufficient to pay interest and principal on the Bonds. EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2003-101 APPLICATION OF EARNINGS United City of YorkvilleSpecialService AreaNo 2003101Special Service Area No. 2003-101Application of Earnings1SSA N SSA No. 2003-101 Funds/AccountsRebate FundBond and Reserve Fund2Improvement AdministrativeRebate FundInterest FundCapitalized Interest AtSpecial Redemption AtReserve Fund2FundCost of Issuance AccountExpense FundAccountAccount1. Earnings remain in fund or account from which they accrued unless otherwise indicated. 2. Reserve Fund earnings are transferred to the Improvement Fund until March 1, 2006 and to the Bond and Interest Fund thereafter. EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2003-101 DEBT SERVICE SCHEDULE United City of Yorkville Year Ending Payment Date Principal Interest Debt Service 2015 9/1/2014 $0 $198,550 $198,550 2015 3/1/2015 $101,000 $198,550 $299,550 2016 9/1/2015 $0 $194,288 $194,288 2016 3/1/2016 $115,000 $193,497 $308,497 2017 9/1/2016 $0 $186,450 $186,450 2017 3/1/2017 $127,000 $186,450 $313,450 2018 9/1/2017 $0 $182,084 $182,084 2018 3/1/2018 $142,000 $181,363 $323,363 2019 9/1/2018 $0 $176,481 $176,481 2019 3/1/2019 $160,000 $176,481 $336,481 2020 9/1/2019 $0 $170,981 $170,981 2020 3/1/2020 $177,000 $170,981 $347,981 2021 9/1/2020 $0 $164,897 $164,897 2021 3/1/2021 $198,000 $164,897 $362,897 2022 9/1/2021 $0 $158,091 $158,091 2022 3/1/2022 $218,000 $158,091 $376,091 2023 9/1/2022 $0 $150,597 $150,597 2023 3/1/2023 $242,000 $150,597 $392,597 2024 9/1/2023 $0 $142,278 $142,278 2024 3/1/2024 $268,000 $142,278 $410,278 2025 9/1/2024 $0 $133,066 $133,066 2025 3/1/2025 $295,000 $133,066 $428,066 2026 9/1/2025 $0 $122,925 $122,925 2026 3/1/2026 $323,000 $122,925 $445,925 2027 9/1/2026 $0 $111,822 $111,822 2027 3/1/2027 $357,000 $111,822 $468,822 2028 9/1/2027 $0 $99,550 $99,550 2028 3/1/2028 $388,000 $99,550 $487,550 2029 9/1/2028 $0 $86,213 $86,213 2029 3/1/2029 $419,000 $86,213 $505,213 2030 9/1/2029 $0 $71,809 $71,809 2030 3/1/2030 $457,000 $71,809 $528,809 2031 9/1/2030 $0 $56,100 $56,100 2031 3/1/2031 $500,000 $56,100 $556,100 2032 9/1/2031 $0 $38,913 $38,913 2032 3/1/2032 $543,000 $38,913 $581,913 2033 9/1/2032 $0 $20,247 $20,247 2033 3/1/2033 $589,000 $20,247 $609,247 TOTALS $5,619,000 $4,929,169 $10,548,169 SSA No. 2003-101 Debt Service Schedule EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2003-101 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2003-101 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICES AREA NUMBER 2003-101 SPECIAL TAX ROLL AND REPORT September 4, 2003 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-101 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-101 SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................3 A. BOUNDARIES OF SSA NO. 2003-101............................................................................3 B. ANTICIPATED LAND USES .............................................................................................3 IV. SPECIAL SERVICES ..............................................................................................................3 A. GENERAL DESCRIPTION ................................................................................................3 B. ESTIMATED COSTS ........................................................................................................4 C. ALLOCATION.................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................12 V. BOND ASSUMPTIONS..........................................................................................................12 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................12 A. DETERMINATION .........................................................................................................13 B. APPLICATION ..............................................................................................................13 C. ESCALATION ...............................................................................................................14 D. TERM ..........................................................................................................................14 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................14 F. OPTIONAL PREPAYMENT .............................................................................................14 G. MANDATORY PREPAYMENT ........................................................................................14 VII. ABATEMENT AND COLLECTION ........................................................................................15 A. ABATEMENT ...............................................................................................................15 B. COLLECTION PROCESS ................................................................................................15 C. ADMINISTRATIVE REVIEW ..........................................................................................15 VIII. AMENDMENTS ....................................................................................................................16 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2003-56 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on August 12, 2003 in connection with the proceedings for Special Service Area Number 2003-101 (hereinafter referred to as "SSA No. 2003-101"), this Special Tax Roll and Report of SSA No. 2003-101 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2003-101 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2003-101 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2003-101. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tax Roll and Report Page 2 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2003-101, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2003- 101. "County" means the County of Kendall, Illinois. "Dwelling Unit" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VI.G herein and calculated pursuant to Exhibit B herein. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the greater of the actual or anticipated number of Dwelling Units by the Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City, that can be collected by the City in any Calendar Year. "Parcel" means a lot or parcel within the boundaries of SSA No. 2003-101 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating parcels by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2003-101 approved by the City, as may be amended. Special Tax Roll and Report Page 3 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 "Residential Property" means all Parcels within the boundaries of SSA No. 2003-101 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat, or any Final Plat, as applicable. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2003-101 SSA No. 2003-101 consists of approximately one hundred seventy (170) acres which is generally located east of the State Route 47 and Legion Road intersection, a few miles south of State Route 71, the legal description for which is attached as Exhibit D of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2003-101 is anticipated to consist of two hundred seventy-seven (277) single-family homes and approximately five and seven-tenths acres of commercial development. IV. SPECIAL SERVICES SSA No. 2003-101 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION The special services that are eligible to be financed by SSA No. 2003-101 consist of certain public improvements with appurtenances and appurtenant work in Special Tax Roll and Report Page 4 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 connection therewith necessary to serve SSA No. 2003-101 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: • City sanitary sewer facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for sanitary sewer services and other eligible costs; • City water facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for water services and other eligible costs; • City road facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs; • City storm water management facilities including engineering, soil testing and appurtenant work, mass grading and demolition, storm drainage systems and storm sewers, site clearing and tree removal, erosion control measures, landscaping, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2003-101 are presented in Table 1 on the following page. Special Tax Roll and Report Page 5 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2003-101 Sanitary Sewer Facilities $981,483 $849,520 Water Facilities $866,000 $797,579 Road Facilities Shared Section of Fairfax Way $28,500 $16,731 Remaining Road Facilities $7,707,671 $2,021,345 Storm Water Management Facilities $1,153,996 $1,044,744 Underground Repairs $126,000 $0 Grand Total $10,863,650 $4,729,919 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2003-100 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2003-101 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The scope of the eligible public improvements is local in nature, and therefore the benefit area includes only that property within SSA No. 2003-101 since the Eligible Improvements will be located within the SSA No. 2003-101. The vast majority of these improvements will bring the special services directly to the individual residential lots, and therefore benefit is rendered to each Dwelling Unit. However, only a portion of the Eligible Improvements benefits both the commercial and residential property, and is therefore allocated accordingly between the two land uses for such improvements. Further discussion for each of the major categories of improvements and its related benefit area follows. a. SANITARY SEWER AND WATER All sanitary sewer and water improvements will benefit only the residential property within SSA No. 2003-101. Given the commercial property’s location along State Route 47, it is anticipated the commercial property will be required to pay for connection to the existing sewer and water lines along said state Special Tax Roll and Report Page 6 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 route and will therefore not benefit from any of the sanitary sewer and water improvements. b. ROAD ALLOCATION While all the road improvements benefit the residential property, a small segment of the road improvements to be funded through SSA No. 2003-101 will partially render benefit to the commercial property. This section of improvements runs along the south side on Fairfax Way commencing at the intersection of State Route 47 and Fairfax Way and extending easterly for approximately two hundred feet (200'). The costs for this segment of road have been identified from all other eligible road improvements in order to allocate the costs accordingly between both the commercial and residential property. All other road improvements anticipated to be funded benefit only the residential property and have been allocated accordingly. c. STORM WATER MANAGEMENT All storm water management improvements benefit both the commercial and residential property. The allocation of the storm water management improvement costs is discussed in Section IV.C.2 below. Furthermore, while certain Eligible Improvements will benefit the commercial property, SSA No. 2003-101 will not finance with bond proceeds the improvement costs attributable to such property. As shown in the following tables, the commercial property is allocated its share of the Eligible Improvements, but it will be funded by the developer, as the current property owner, and will therefore not be taxed. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution Special Tax Roll and Report Page 7 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 of wastewater. The Illinois Environmental Protection Agency’s criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Sixth Edition, indicates average weekday trips per single-family detached home of 9.57 trips. Average weekday trips for commercial developments are commonly expressed per 1,000 square feet of gross leasable area. For shopping center development, average weekday trips equal 42.92 per 1,000 square feet of gross leasable area. However, a significant percentage of these trips will be considered pass-by (i.e., trips made as an intermediate stops on the way from an origin to a primary trip destination). This is particularly true for the subject shopping center development given its location on State Route 47 just south of U.S. Highway 45. Based upon data contained in Trip Generation Fifth Edition, it is estimated that at least thirty percent (30%) of the trips will be comprised of pass-by traffic, resulting in a net trip factor of 30.04 per 1,000 square feet, or 0.03004 trips per square foot of building. The commercial site of SSA No. 2003-101 is estimated to have a twenty-five percent (25%) floor-to-area ratio ("FAR"). To determine the estimated building square footage, the gross land area of 248,292 square feet (five and seven-tenths acres x 43,560 square feet to an acre) is multiplied by the 25% FAR resulting in an estimated 62,073 of building square feet. c. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious Special Tax Roll and Report Page 8 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within the SSA No. 2003-101, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development varies by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The gross density for the Residential Property in SSA No. 2003-100 is two and two-tenths Dwelling Units to an acre, or 19,800 square feet per lot which, according to the TR-55 Manual, would categorize the Residential Property in SSA No. 2003-100 as having a development density of 1/2 acre. The TR-55 Manual indicates an impervious ground coverage factor of twenty-five percent (25%) for the development density category of 1/2 acre. Multiplying the twenty-five percent factor by the average residential lot area of approximately 19,800 square feet results in estimated impervious ground area per single family lot of 4,950 square feet. As all lots are anticipated to have approximately the same impervious area, the storm flow and therefore usage of the storm sewer system is not expected to vary in any material amount from single-family home to single-family home. With respect to the commercial property, the developer's engineer has indicated that three percent of the overall benefit rendered from the storm water management improvements can be allocated to the commercial property since three percent of the storm flows is attributable to such property. Multiplying the preceding P.E., trips, impervious area, and household size per single-family home or commercial building square foot, as applicable, by the respective projected total yields the total P.E., trip generation, impervious ground area, and percent allocation shown in Table 2 on the following page. Special Tax Roll and Report Page 9 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 TABLE 2 TOTAL P.E., TRIPS, IMPERVIOUS AREA, AND PERCENT ALLOCATION SINGLE-FAMILY HOME COMMERCIAL PROPERTY PUBLIC IMPROVEMENT USAGE FACTOR PER SFH1 TOTAL USAGE FACTOR PER BSF2 TOTAL GRAND TOTAL PERCENT ALLOCATION OF ELIGIBLE IMPROVEMENTS Sanitary Sewer Facilities 3.5 P.E. 969.50 Total P.E. (3.5 P.E. x 277) NA NA 969.50 Grand Total P.E. 100.0% 0.0% Water Facilities 3.5 P.E. 969.50 Total P.E. (3.5 P.E. x 277) NA NA 969.50 Grand Total P.E. 100.0% 0.0% Road Facilities Shared Section of Fairfax Way 9.57 Trips 2,650.89 Total Trips (9.57 Trips x 277) 0.03004 Trips 1,864.67 Total Trips (0.03004 Trips x 62,073) 4,515.56 Grand Total Trips 58.7% 41.3% Remaining Road Facilities 9.57 Trips 2,650.89 Total Trips (9.57 Trips x 277) NA NA 2,650.89 Grand Total Trips 100.0% 0.0% Storm Water Management Facilities 4,950 Impervious SF 1,371,150 Total Impervious SF (4,950 SF Impervious Area x 277) NA NA 1,371,150 Grand Total Impervious SF 97.0% 3.0% 1Single-Family Home 2Building Square Foot Special Tax Roll and Report Page 10 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 3. ALLOCATED COSTS Dividing the estimated total cost for each respective category of Eligible Improvements in Table 1 by the total P.E., trips, impervious area or percent allocation, as applicable, in Table 2 results in Eligible Improvement costs per P.E., trips, impervious square foot, or percent of costs as shown in Table 3 below. Multiplying these "unit" costs by the P.E., trips, impervious area, or percent allocable, as applicable, yields the allocated Eligible Improvements shown in Table 4. The estimated Eligible Improvements costs anticipated to be funded by SSA No. 2003-101 is shown in Table 5. As all the Eligible Improvements cannot be financed through SSA No. 2003-101, the portion of the on-site improvements to be financed with bond proceeds are detailed in Table 5. All Eligible Improvements attributable to the Residential Property that are not financed through SSA No. 2003-101 will be funded by the developer and are categorized as "Unfunded Residential" under "Developer's Equity" in Table 5. TABLE 3 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER P.E., TRIP, IMPERVIOUS SF, AND PERCENT OF COSTS PUBLIC IMPROVEMENT ALLOCATED COST Sanitary Sewer Facilities $1,012.36 / P.E. ($981,483 / 969.50 P.E.) Water Facilities $893.24 / P.E. ($866,000 / 969.50 P.E.) Road Facilities Shared Section of Fairfax Way $6.31 / Trip ($28,500 / 4,515.56 Trips) Remaining Road Facilities $2,907.58 / Trip ($7,707,671 / 2,650.89 Trips) Storm Water Management Facilities1 Percent Allocation $11,539.96 / Percent of Costs ($1,153,996 / 100) Impervious Square Foot2 $0.82 / Impervious Square Foot ($1,119,376 / 1,371,150 Impervious Square Foot) 1 The storm water management facilities are initially allocated between the commercial property and the residential property by the percent allocable to such land use. Then the percent allocable to the residential property, or ninety-seven percent (97%), are calculated into impervious square foot. 2 Total amount equals 97% of the Eligible Improvement costs. Special Tax Roll and Report Page 11 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME COMMERCIAL PROPERTY (ENTIRE SITE) Sanitary Sewer Facilities $3,543.26 / SFH1 ($1,012.36 / P.E. x 3.5 P.E. / SFH1) Not Applicable Water Facilities $3,126.35 / SFH1 ($893.24 / P.E. x 3.5 P.E. / SFH1) Not Applicable Road Facilities Shared Section of Fairfax Way $60.40 / SFH1 ($6.31 / Trip x 9.57 Trips / SFH1) $11,768.89 ($6.31 / Trip x 1,864.67 Trips) Remaining Road Facilities $27,825.53 / SFH1 ($2,907.58 / Trip x 9.57 Trips / SFH1) Not Applicable Storm Water Management Facilities2 Percent Allocation Not Applicable $34,619.88 ($11,539.96 / Percent x 3 Percent) Impervious Square Foot3 $4,041.07 / SFH1 ($0.82 / Impervious SF x 4,950 Impervious SF / SFH1) Not Applicable 1Single-Family Home 2The storm water management facilities are initially allocated between the commercial property and the residential property by the percent allocable to such land use. Then the percent allocable of costs with respect to the residential property, or ninety-seven percent (97%), are calculated into impervious square foot. 3Total amount equals 97% of the Eligible Improvement costs. TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS DEVELOPER'S EQUITY PUBLIC IMPROVEMENT GRAND TOTAL SSA NO. 2003-101 COMMERCIAL PROPERTY UNFUNDED RESIDENTIAL Sanitary Sewer Facilities $981,483 $849,520 NA $131,963 Water Facilities $866,000 $797,579 NA $68,421 Road Facilities Shared Section of Fairfax Way $28,500 $16,731 $11,769 $0 Remaining Road Facilities $7,707,671 $2,021,345 NA $5,686,326 Storm Water Management Facilities $1,153,996 $1,044,744 $34,620 $74,632 Underground Repairs $126,000 $0 $0 $126,000 Grand Total $10,863,650 $4,729,919 $46,389 $6,087,342 Special Tax Roll and Report Page 12 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as the allocation of the Eligible Improvement costs actually funded by SSA No. 2003-101, using the preceding methodology, is equivalent for each single-family home therein. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $8,000,000. Bonds in the approximate amount of $7,000,000 are anticipated to be issued in August 2003. Issuance costs are estimated to be approximately five percent (5.00%) of the principal amount of the bonds. The bond issue will include a reserve fund not more than ten percent (10.00%) of the original principal amount of the bonds and approximately three years of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent (1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2003-101, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, the Eligible Improvements allocable to the commercial property will not be financed with bond proceeds for SSA No. 2003-101. Therefore, this land use will not be subject to the special tax. The discussion that follows applies only to the Residential Property. Special Tax Roll and Report Page 13 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of (i) the relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) required Maximum Parcel Special Taxes. In this case there is only one land use, single-family homes, and the allocated Eligible Improvement costs are equal for each such home. Therefore, the Maximum Parcel Special Tax will be equal for each single-family home. The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 6 below. TABLE 6 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2004/ COLLECTED CALENDAR YEAR 2005) Maximum Parcel Special Taxes $547,075 Single-family Homes 277 Maximum Parcel Special Tax1 $1,975 1Per Single-Family Dwelling Unit The required annual Maximum Parcel Special Taxes are based upon the bond assumptions set forth in Section V above and an assumption of an average coupon rate of 6.75%. The Maximum Parcel Special Tax per single-family home is simply computed by dividing the Maximum Parcel Special Taxes by the number of single-family homes. Therefore, the special taxes are proportional to the cost of the public improvements and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2003-100 as required pursuant to the Act. B. APPLICATION The Maximum Parcel Special Tax for a Parcel of Residential Property which is not located within a Final Plat shall be calculated by multiplying the number of expected single-family Dwelling Units for such Parcel, as determined from the Preliminary Plat in effect as of September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 6, as increased in accordance with the Section VI.C below. Special Tax Roll and Report Page 14 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing with Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2031 (to be collected in Calendar Year 2032). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the amount such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat, Final Plat, or other event which reduces the anticipated Special Tax Roll and Report Page 15 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 number of single-family Dwelling Units (i.e. 277 single-family homes), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2004 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2003-101. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator Special Tax Roll and Report Page 16 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Administrator regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2003-101 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\SSA 2003-101 (Wiseman Hughes)\SSA Report\Windett Ridge SSA Report 5.doc EXHIBIT A SPECIAL TAX ROLL UNITED CITY OF YORKVILLE SSA No. 2003-101 SPECIAL TAX ROLL CALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031 Permanent Index Number Levied Maximum Parcel 05-09-176-005 Calendar Special Tax Per Dwelling Units GRAND Year Dwelling Unit 277 TOTAL 2004 $1,975.00 $547,075.00 $547,075.00 2005 $1,975.00 $547,075.00 $547,075.00 2006 $2,005.00 $555,385.00 $555,385.00 2007 $2,035.00 $563,695.00 $563,695.00 2008 $2,066.00 $572,282.00 $572,282.00 2009 $2,097.00 $580,869.00 $580,869.00 2010 $2,128.00 $589,456.00 $589,456.00 2011 $2,160.00 $598,320.00 $598,320.00 2012 $2,192.00 $607,184.00 $607,184.00 2013 $2,225.00 $616,325.00 $616,325.00 2014 $2,258.00 $625,466.00 $625,466.00 2015 $2,292.00 $634,884.00 $634,884.00 2016 $2,326.00 $644,302.00 $644,302.00 2017 $2,361.00 $653,997.00 $653,997.00 2018 $2,396.00 $663,692.00 $663,692.00 2019 $2,432.00 $673,664.00 $673,664.00 2020 $2,468.00 $683,636.00 $683,636.00 2021 $2,505.00 $693,885.00 $693,885.00 2022 $2,543.00 $704,411.00 $704,411.00 2023 $2,581.00 $714,937.00 $714,937.00 2024 $2,620.00 $725,740.00 $725,740.00 2025 $2,659.00 $736,543.00 $736,543.00 2026 $2,699.00 $747,623.00 $747,623.00 2027 $2,739.00 $758,703.00 $758,703.00 2028 $2,780.00 $770,060.00 $770,060.00 2029 $2,822.00 $781,694.00 $781,694.00 2030 $2,864.00 $793,328.00 $793,328.00 2031 $2,907.00 $805,239.00 $805,239.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of Bonds Prior to the issuance of any Bonds, the Special Tax Bond Prepayment for a Parcel of Residential Property shall equal $17,076 per Dwelling Unit subject to changes as described in Section IV.D of the Special Tax Roll and Report of SSA No. 2003-101. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family Dwelling Units for such Parcel, as determined from the Preliminary Plat by the applicable Special Tax Bond Prepayment per Dwelling Unit. 2. Special Tax Bond Prepayment Subsequent to Issuance of the Bonds Subsequent to the issuance of the Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus the Reserve Fund Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for SSA No. 2003-101, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. B-2 "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less for any Special Tax heretofore paid and has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2003-101 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A.2 shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated in Section A.1 shall be paid to the City, deposited with the trustee, and used to pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. The sum of the amounts calculated in A.2 shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B-3 B. MANDATORY PREPAYMENT Pursuant to Section VI.G of the Special Tax Roll and Report of SSA No. 2003-101, the Maximum Parcel Special Tax must be prepaid if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units (i.e. 277 single-family homes). The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2003-101 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected Single Family Property 05-09-159-001 $393.04SFD1 $2,002.9630$2,396.00 05-09-159-003 $393.04SFD1 $2,002.9632$2,396.00 05-09-159-006 $393.04SFD1 $2,002.9635$2,396.00 05-09-159-007 $393.04SFD1 $2,002.9636$2,396.00 05-09-160-001 $393.04SFD1 $2,002.961$2,396.00 05-09-160-002 $393.04SFD1 $2,002.962$2,396.00 05-09-177-002 $393.04SFD1 $2,002.9629$2,396.00 05-09-177-005 $393.04SFD1 $2,002.9626$2,396.00 05-09-177-006 $393.04SFD1 $2,002.9625$2,396.00 05-09-177-008 $393.04SFD1 $2,002.9623$2,396.00 05-09-177-010 $393.04SFD1 $2,002.9621$2,396.00 05-09-178-001 $393.04SFD1 $2,002.9637$2,396.00 05-09-178-002 $393.04SFD1 $2,002.9638$2,396.00 05-09-178-004 $393.04SFD1 $2,002.9640$2,396.00 05-09-178-006 $393.04SFD1 $2,002.9642$2,396.00 05-09-178-007 $393.04SFD1 $2,002.9643$2,396.00 05-09-178-008 $393.04SFD1 $2,002.9644$2,396.00 05-09-179-004 $393.04SFD1 $2,002.9617$2,396.00 05-09-179-005 $393.04SFD1 $2,002.9616$2,396.00 05-09-179-006 $393.04SFD1 $2,002.9615$2,396.00 05-09-179-007 $393.04SFD1 $2,002.9614$2,396.00 05-09-179-008 $393.04SFD1 $2,002.9613$2,396.00 05-09-179-009 $393.04SFD1 $2,002.9612$2,396.00 05-09-179-010 $393.04SFD1 $2,002.9611$2,396.00 05-09-179-011 $393.04SFD1 $2,002.9610$2,396.00 05-09-179-012 $393.04SFD1 $2,002.969$2,396.00 05-09-179-013 $393.04SFD1 $2,002.968$2,396.00 05-09-179-014 $393.04SFD1 $2,002.967$2,396.00 05-09-179-015 $393.04SFD1 $2,002.966$2,396.00 05-09-179-016 $393.04SFD1 $2,002.965$2,396.00 05-09-179-017 $393.04SFD1 $2,002.964$2,396.00 05-09-179-018 $393.04SFD1 $2,002.963$2,396.00 05-09-180-001 $393.04SFD1 $2,002.96216$2,396.00 05-09-180-002 $393.04SFD1 $2,002.96217$2,396.00 05-09-180-003 $393.04SFD1 $2,002.96218$2,396.00 05-09-180-005 $393.04SFD1 $2,002.96220$2,396.00 05-09-180-006 $393.04SFD1 $2,002.96221$2,396.00 05-09-180-007 $393.04SFD1 $2,002.96222$2,396.00 05-09-180-008 $393.04SFD1 $2,002.96223$2,396.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected 05-09-180-009 $393.04SFD1 $2,002.96224$2,396.00 05-09-180-010 $393.04SFD1 $2,002.96225$2,396.00 05-09-181-001 $393.04SFD1 $2,002.96195$2,396.00 05-09-181-002 $393.04SFD1 $2,002.96196$2,396.00 05-09-181-003 $393.04SFD1 $2,002.96197$2,396.00 05-09-181-004 $393.04SFD1 $2,002.96198$2,396.00 05-09-181-006 $393.04SFD1 $2,002.96200$2,396.00 05-09-181-008 $393.04SFD1 $2,002.96202$2,396.00 05-09-181-010 $393.04SFD1 $2,002.96204$2,396.00 05-09-181-011 $393.04SFD1 $2,002.96182$2,396.00 05-09-181-012 $393.04SFD1 $2,002.96183$2,396.00 05-09-181-013 $393.04SFD1 $2,002.96184$2,396.00 05-09-181-014 $393.04SFD1 $2,002.96185$2,396.00 05-09-181-015 $393.04SFD1 $2,002.96192$2,396.00 05-09-181-016 $393.04SFD1 $2,002.96193$2,396.00 05-09-181-017 $393.04SFD1 $2,002.96194$2,396.00 05-09-182-002 $393.04SFD1 $2,002.9645$2,396.00 05-09-182-003 $393.04SFD1 $2,002.9646$2,396.00 05-09-182-004 $393.04SFD1 $2,002.9647$2,396.00 05-09-182-005 $393.04SFD1 $2,002.9648$2,396.00 05-09-182-006 $393.04SFD1 $2,002.9649$2,396.00 05-09-182-007 $393.04SFD1 $2,002.9650$2,396.00 05-09-182-008 $393.04SFD1 $2,002.9651$2,396.00 05-09-182-011 $393.04SFD1 $2,002.9654$2,396.00 05-09-182-012 $393.04SFD1 $2,002.9655$2,396.00 05-09-182-015 $393.04SFD1 $2,002.9658$2,396.00 05-09-182-016 $393.04SFD1 $2,002.9659$2,396.00 05-09-251-001 $393.04SFD1 $2,002.9660$2,396.00 05-09-251-002 $393.04SFD1 $2,002.9661$2,396.00 05-09-251-003 $393.04SFD1 $2,002.9662$2,396.00 05-09-251-004 $393.04SFD1 $2,002.9663$2,396.00 05-09-251-006 $393.04SFD1 $2,002.9665$2,396.00 05-09-251-007 $393.04SFD1 $2,002.9666$2,396.00 05-09-251-008 $393.04SFD1 $2,002.9667$2,396.00 05-09-252-001 $393.04SFD1 $2,002.9668$2,396.00 05-09-252-002 $393.04SFD1 $2,002.9669$2,396.00 05-09-252-004 $393.04SFD1 $2,002.9671$2,396.00 05-09-252-005 $393.04SFD1 $2,002.9672$2,396.00 05-09-252-006 $393.04SFD1 $2,002.9673$2,396.00 05-09-253-001 $393.04SFD1 $2,002.9674$2,396.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected 05-09-254-001 $393.04SFD1 $2,002.96191$2,396.00 05-09-254-002 $393.04SFD1 $2,002.96190$2,396.00 05-09-254-003 $393.04SFD1 $2,002.96189$2,396.00 05-09-254-004 $393.04SFD1 $2,002.96188$2,396.00 05-09-254-006 $393.04SFD1 $2,002.96186$2,396.00 05-09-255-001 $393.04SFD1 $2,002.96181$2,396.00 05-09-255-002 $393.04SFD1 $2,002.96180$2,396.00 05-09-255-004 $393.04SFD1 $2,002.96178$2,396.00 05-09-255-005 $393.04SFD1 $2,002.96177$2,396.00 05-09-255-007 $393.04SFD1 $2,002.96175$2,396.00 05-09-255-008 $393.04SFD1 $2,002.96174$2,396.00 05-09-255-009 $393.04SFD1 $2,002.96173$2,396.00 05-09-255-010 $393.04SFD1 $2,002.96172$2,396.00 05-09-255-011 $393.04SFD1 $2,002.96171$2,396.00 05-09-255-012 $393.04SFD1 $2,002.96170$2,396.00 05-09-255-013 $393.04SFD1 $2,002.96169$2,396.00 05-09-255-014 $393.04SFD1 $2,002.96168$2,396.00 05-09-255-015 $393.04SFD1 $2,002.96167$2,396.00 05-09-255-016 $393.04SFD1 $2,002.96215$2,396.00 05-09-255-017 $393.04SFD1 $2,002.96214$2,396.00 05-09-255-019 $393.04SFD1 $2,002.96212$2,396.00 05-09-255-020 $393.04SFD1 $2,002.96211$2,396.00 05-09-255-021 $393.04SFD1 $2,002.96210$2,396.00 05-09-255-022 $393.04SFD1 $2,002.96209$2,396.00 05-09-255-023 $393.04SFD1 $2,002.96208$2,396.00 05-09-255-024 $393.04SFD1 $2,002.96207$2,396.00 05-09-255-025 $393.04SFD1 $2,002.96206$2,396.00 05-09-255-026 $393.04SFD1 $2,002.96205$2,396.00 05-09-256-002 $393.04SFD1 $2,002.96228$2,396.00 05-09-256-003 $393.04SFD1 $2,002.96229$2,396.00 05-09-256-004 $393.04SFD1 $2,002.96230$2,396.00 05-09-256-005 $393.04SFD1 $2,002.96231$2,396.00 05-09-258-001 $393.04SFD1 $2,002.96160$2,396.00 05-09-258-002 $393.04SFD1 $2,002.96159$2,396.00 05-09-258-003 $393.04SFD1 $2,002.96158$2,396.00 05-09-258-004 $393.04SFD1 $2,002.96157$2,396.00 05-09-276-001 $393.04SFD1 $2,002.9675$2,396.00 05-09-276-002 $393.04SFD1 $2,002.9676$2,396.00 05-09-276-003 $393.04SFD1 $2,002.9677$2,396.00 05-09-276-004 $393.04SFD1 $2,002.9678$2,396.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected 05-09-379-001 $393.04SFD1 $2,002.96261$2,396.00 05-09-379-002 $393.04SFD1 $2,002.96260$2,396.00 05-09-379-003 $393.04SFD1 $2,002.96259$2,396.00 05-09-379-004 $393.04SFD1 $2,002.96258$2,396.00 05-09-379-005 $393.04SFD1 $2,002.96257$2,396.00 05-09-379-006 $393.04SFD1 $2,002.96256$2,396.00 05-09-379-007 $393.04SFD1 $2,002.96255$2,396.00 05-09-380-001 $393.04SFD1 $2,002.96262$2,396.00 05-09-380-002 $393.04SFD1 $2,002.96263$2,396.00 05-09-380-003 $393.04SFD1 $2,002.96264$2,396.00 05-09-380-004 $393.04SFD1 $2,002.96265$2,396.00 05-09-380-005 $393.04SFD1 $2,002.96266$2,396.00 05-09-380-006 $393.04SFD1 $2,002.96267$2,396.00 05-09-380-007 $393.04SFD1 $2,002.96268$2,396.00 05-09-380-008 $393.04SFD1 $2,002.96269$2,396.00 05-09-380-009 $393.04SFD1 $2,002.96270$2,396.00 05-09-380-010 $393.04SFD1 $2,002.96271$2,396.00 05-09-380-011 $393.04SFD1 $2,002.96272$2,396.00 05-09-380-012 $393.04SFD1 $2,002.96273$2,396.00 05-09-380-013 $393.04SFD1 $2,002.96274$2,396.00 05-09-400-008 $6,288.64SFD16 $32,047.36NA$38,336.00 05-09-401-003 $393.04SFD1 $2,002.96233$2,396.00 05-09-401-004 $393.04SFD1 $2,002.96234$2,396.00 05-09-401-005 $393.04SFD1 $2,002.96235$2,396.00 05-09-401-007 $393.04SFD1 $2,002.96237$2,396.00 05-09-401-010 $393.04SFD1 $2,002.96241$2,396.00 05-09-401-011 $393.04SFD1 $2,002.96242$2,396.00 05-09-401-012 $393.04SFD1 $2,002.96243$2,396.00 05-09-401-013 $393.04SFD1 $2,002.96244$2,396.00 05-09-401-014 $393.04SFD1 $2,002.96245$2,396.00 05-09-401-015 $393.04SFD1 $2,002.96246$2,396.00 05-09-401-017 $393.04SFD1 $2,002.96248$2,396.00 05-09-401-018 $393.04SFD1 $2,002.96249$2,396.00 05-09-401-019 $393.04SFD1 $2,002.96250$2,396.00 05-09-401-020 $393.04SFD1 $2,002.96251$2,396.00 05-09-401-021 $393.04SFD1 $2,002.96252$2,396.00 05-09-401-022 $393.04SFD1 $2,002.96253$2,396.00 05-09-401-023 $393.04SFD1 $2,002.96254$2,396.00 05-09-402-001 $393.04SFD1 $2,002.96161$2,396.00 05-09-402-002 $393.04SFD1 $2,002.96162$2,396.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected 05-09-402-003 $393.04SFD1 $2,002.96163$2,396.00 05-09-402-005 $393.04SFD1 $2,002.96165$2,396.00 05-09-402-007 $393.04SFD1 $2,002.96125$2,396.00 05-09-402-008 $393.04SFD1 $2,002.96126$2,396.00 05-09-402-009 $393.04SFD1 $2,002.96127$2,396.00 05-09-402-010 $393.04SFD1 $2,002.96128$2,396.00 05-09-402-011 $393.04SFD1 $2,002.96129$2,396.00 05-09-402-012 $393.04SFD1 $2,002.96130$2,396.00 05-09-402-013 $393.04SFD1 $2,002.96156$2,396.00 05-09-402-014 $393.04SFD1 $2,002.96133$2,396.00 05-09-403-001 $393.04SFD1 $2,002.96275$2,396.00 05-09-403-002 $393.04SFD1 $2,002.96276$2,396.00 05-09-403-003 $393.04SFD1 $2,002.96277$2,396.00 05-09-403-005 $393.04SFD1 $2,002.96124$2,396.00 05-09-403-006 $393.04SFD1 $2,002.96123$2,396.00 05-09-403-007 $393.04SFD1 $2,002.96122$2,396.00 05-09-403-008 $393.04SFD1 $2,002.96121$2,396.00 05-09-403-009 $393.04SFD1 $2,002.96120$2,396.00 05-09-403-010 $393.04SFD1 $2,002.96119$2,396.00 05-09-403-011 $393.04SFD1 $2,002.96118$2,396.00 05-09-425-001 $393.04SFD1 $2,002.9679$2,396.00 05-09-425-002 $393.04SFD1 $2,002.9680$2,396.00 05-09-425-003 $393.04SFD1 $2,002.9681$2,396.00 05-09-425-004 $393.04SFD1 $2,002.9682$2,396.00 05-09-425-005 $393.04SFD1 $2,002.9683$2,396.00 05-09-425-006 $393.04SFD1 $2,002.9684$2,396.00 05-09-425-007 $393.04SFD1 $2,002.9685$2,396.00 05-09-425-008 $393.04SFD1 $2,002.9686$2,396.00 05-09-425-009 $393.04SFD1 $2,002.9687$2,396.00 05-09-425-010 $393.04SFD1 $2,002.9688$2,396.00 05-09-425-011 $393.04SFD1 $2,002.9689$2,396.00 05-09-426-001 $393.04SFD1 $2,002.96155$2,396.00 05-09-426-002 $393.04SFD1 $2,002.96154$2,396.00 05-09-426-003 $393.04SFD1 $2,002.96153$2,396.00 05-09-426-004 $393.04SFD1 $2,002.96152$2,396.00 05-09-426-005 $393.04SFD1 $2,002.96151$2,396.00 05-09-426-006 $393.04SFD1 $2,002.96150$2,396.00 05-09-426-007 $393.04SFD1 $2,002.96149$2,396.00 05-09-426-008 $393.04SFD1 $2,002.96148$2,396.00 05-09-426-009 $393.04SFD1 $2,002.96147$2,396.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected 05-09-426-010 $393.04SFD1 $2,002.96146$2,396.00 05-09-426-011 $393.04SFD1 $2,002.96145$2,396.00 05-09-426-012 $393.04SFD1 $2,002.96144$2,396.00 05-09-426-013 $393.04SFD1 $2,002.96143$2,396.00 05-09-426-014 $393.04SFD1 $2,002.96142$2,396.00 05-09-426-015 $393.04SFD1 $2,002.96141$2,396.00 05-09-426-016 $393.04SFD1 $2,002.96140$2,396.00 05-09-426-017 $393.04SFD1 $2,002.96139$2,396.00 05-09-426-018 $393.04SFD1 $2,002.96138$2,396.00 05-09-426-019 $393.04SFD1 $2,002.96137$2,396.00 05-09-426-020 $393.04SFD1 $2,002.96136$2,396.00 05-09-426-021 $393.04SFD1 $2,002.96135$2,396.00 05-09-426-022 $393.04SFD1 $2,002.96134$2,396.00 05-09-426-023 $393.04SFD1 $2,002.96132$2,396.00 05-09-426-024 $393.04SFD1 $2,002.96131$2,396.00 05-09-427-001 $393.04SFD1 $2,002.96117$2,396.00 05-09-427-002 $393.04SFD1 $2,002.96116$2,396.00 05-09-427-003 $393.04SFD1 $2,002.96115$2,396.00 05-09-427-004 $393.04SFD1 $2,002.96114$2,396.00 05-09-427-005 $393.04SFD1 $2,002.96113$2,396.00 05-09-427-006 $393.04SFD1 $2,002.96112$2,396.00 05-09-427-007 $393.04SFD1 $2,002.96111$2,396.00 05-09-427-008 $393.04SFD1 $2,002.96110$2,396.00 05-09-427-009 $393.04SFD1 $2,002.96109$2,396.00 05-09-427-010 $393.04SFD1 $2,002.96108$2,396.00 05-09-427-011 $393.04SFD1 $2,002.96107$2,396.00 05-09-427-012 $393.04SFD1 $2,002.96106$2,396.00 Subtotal $482,713.36241 $94,722.64$577,436.00 Prepaid Single Family Property 05-09-159-002 $2,396.00PREPAYS1 $0.0031$2,396.00 05-09-159-004 $2,396.00PREPAYS1 $0.0033$2,396.00 05-09-159-005 $2,396.00PREPAYS1 $0.0034$2,396.00 05-09-177-003 $2,396.00PREPAYS1 $0.0028$2,396.00 05-09-177-004 $2,396.00PREPAYS1 $0.0027$2,396.00 05-09-177-007 $2,396.00PREPAYS1 $0.0024$2,396.00 05-09-177-009 $2,396.00PREPAYS1 $0.0022$2,396.00 05-09-178-003 $2,396.00PREPAYS1 $0.0039$2,396.00 05-09-178-005 $2,396.00PREPAYS1 $0.0041$2,396.00 05-09-179-001 $2,396.00PREPAYS1 $0.0020$2,396.00 05-09-179-002 $2,396.00PREPAYS1 $0.0019$2,396.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be Collected 05-09-179-003 $2,396.00PREPAYS1 $0.0018$2,396.00 05-09-180-004 $2,396.00PREPAYS1 $0.00219$2,396.00 05-09-180-011 $2,396.00PREPAYS1 $0.00226$2,396.00 05-09-181-005 $2,396.00PREPAYS1 $0.00199$2,396.00 05-09-181-007 $2,396.00PREPAYS1 $0.00201$2,396.00 05-09-181-009 $2,396.00PREPAYS1 $0.00203$2,396.00 05-09-182-009 $2,396.00PREPAYS1 $0.0052$2,396.00 05-09-182-010 $2,396.00PREPAYS1 $0.0053$2,396.00 05-09-182-013 $2,396.00PREPAYS1 $0.0056$2,396.00 05-09-182-014 $2,396.00PREPAYS1 $0.0057$2,396.00 05-09-251-005 $2,396.00PREPAYS1 $0.0064$2,396.00 05-09-252-003 $2,396.00PREPAYS1 $0.0070$2,396.00 05-09-254-005 $2,396.00PREPAYS1 $0.00187$2,396.00 05-09-255-003 $2,396.00PREPAYS1 $0.00179$2,396.00 05-09-255-006 $2,396.00PREPAYS1 $0.00176$2,396.00 05-09-255-018 $2,396.00PREPAYS1 $0.00213$2,396.00 05-09-256-001 $2,396.00PREPAYS1 $0.00227$2,396.00 05-09-257-001 $2,396.00PREPAYS1 $0.00239$2,396.00 05-09-401-002 $2,396.00PREPAYS1 $0.00232$2,396.00 05-09-401-006 $2,396.00PREPAYS1 $0.00236$2,396.00 05-09-401-008 $2,396.00PREPAYS1 $0.00238$2,396.00 05-09-401-009 $2,396.00PREPAYS1 $0.00240$2,396.00 05-09-401-016 $2,396.00PREPAYS1 $0.00247$2,396.00 05-09-402-004 $2,396.00PREPAYS1 $0.00164$2,396.00 05-09-402-006 $2,396.00PREPAYS1 $0.00166$2,396.00 Subtotal $0.0036 $86,256.00$86,256.00 GRAND TOTALS (taxes levied)(# of units) (maximum taxes) (taxes abated) $482,713.36277 $180,978.64$663,692.00 10/25/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-101\Database\Yorkville 11:47AM Page 7 of 7 Public Finance Urban Economics 5000 Birch Street Suite 6000 Newport Beach, CA 92660 Phone (800) 969-4382 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Grande Reserve Special Service Area (2004-104), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2004-104 (Grande Reserve) Tax Classification 2017 Levy 2016 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,508.00 $ 2,471.00 1.50% Extended Parcel Amounts - First Series Single Family $ 2,027.70 $ 2,052.62 -1.21% As noted above, extended (actual) 2017 tax levy amounts will decrease by 1.20% for single family parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $715,163.32 (out of a maximum amount of $2,789,590.00 – with $2,074,426.68 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Grande Reserve SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2017 Subject: SSA No. 2004-104 Grande Reserve – Tax Abatement Ordinance No. 2017-____ Page 1 Ordinance No. 2017-_____ ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE AND APPROVING THE AMENDED SPECIAL TAX ROLL BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council of the City adopted Ordinance No. 2004-61 on October 26, 2004 (the “Bond Ordinance”) which: (i) provided for the issuance of Special Service Area Number 2004-104 Central Grande Reserve Special Tax Bonds, Series 2004 (MPI Grande Reserve Project) (the “Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2004-104 Central Grande Reserve (the “Special Service Area”); and (ii) provided for the levy of Special Taxes upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Service Area Number 2004-104 Special Tax Roll and Report (the “Special Tax Report”) prepared by David Taussig & Associates, Inc. (the “Consultant”). Ordinance No. 2017-____ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2017 for the Bonds is $715,163.32 and the 2017 Levy for Special Taxes is $715,163.32. Section 2. Of the $2,789,590.00 of Special Taxes levied for calendar year 2017 pursuant to Section 6 of the Bond Ordinance $2,074,426.68 of such Special Tax is hereby abated resulting in a 2017 calendar year levy of $715,163.32. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2004-104 Administration Report Levy Year 2017 dated November 7, 2017 prepared by David Taussig & Associates, Inc. and the 2017 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City’s consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2017. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Ordinance No. 2017-____ Page 3 Approved this day of _________________, 2017. Mayor Attest: City Clerk UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 ADMINISTRATION REPORT LEVY YEAR 2017 NOVEMBER 7, 2017 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 2017 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG & ASSOCIATES, INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Jose, California Table of Contents Section Page INTRODUCTION .............................................................................................................................. 1 AUTHORIZED SPECIAL SERVICES .................................................................................................................... 1 BONDED INDEBTEDNESS .................................................................................................................................... 1 SPECIAL TAXES .................................................................................................................................................... 2 I. SPECIAL TAX REQUIREMENT ................................................................................................... 3 II. ACCOUNT ACTIVITY SUMMARY .............................................................................................. 4 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ........................................................ 7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS .......................................................................... 10 2016 SPECIAL TAX RECEIPTS ......................................................................................................................... 10 TAX SALES AND FORECLOSURES .................................................................................................................. 10 V. DEVELOPMENT STATUS ......................................................................................................... 11 EQUALIZED ASSESSED VALUE ....................................................................................................................... 11 VI. OUTSTANDING BONDS .......................................................................................................... 12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS ..................................................................... 12 SPECIAL TAX PREPAYMENTS ......................................................................................................................... 13 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ............................................. 14 VIII. AD VALOREM PROPERTY TAX RATES .............................................................................. 15 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2004-104 Page 1 2017 Administration Report November 7, 2017 Introduction This report calculates the 2017 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2004-104 ("SSA No. 2004-104") Special Tax Bonds, Series 2004 (Grande Reserve Project) (the "Series 2004 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2004-104. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2004-104. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2004-104 was established by Ordinance No. 2004-49, adopted on September 14, 2004 and later amended by Ordinance No. 2004-60 (the "Establishing Ordinance"), adopted on October 26, 2004. The Establishing Ordinance authorized SSA No. 2004-104 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $35,000,000 in bonds may be issued by SSA No. 2004-104. Ordinance No. 2004-61 (the "Bond Ordinance"), adopted on October 26, 2004 approved the form of a trust indenture and preliminary limited offering memorandum and United City of Yorkville SSA No. 2004-104 Page 2 2017 Administration Report November 7, 2017 provided for the issuance of not more than $14,000,000 in Series 2004 Bonds. The Series 2004 Bonds were issued in the amount of $13,200,000 in December 2004. The current debt service schedule is attached hereto as Exhibit D and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2004-104 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2004 Bonds and the administration and maintenance of SSA No. 2004-104 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2004-104 Page 3 2017 Administration Report November 7, 2017 I. Special Tax Requirement The SSA No. 2004-104 2017 Special Tax Requirement is equal to $715,164. As shown in Table 1 below, the 2017 Special Tax Requirement is equal to the sum of the Series 2004 debt service for the bond year ending March 1, 2019, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2018 bond year-end fund balances and excess reserve funds. TABLE 1 SPECIAL SERVICE AREA NO 2004-104 2017 SPECIAL TAX REQUIREMENT Sources of Funds $799,894 Prior Year Surplus/(Deficit) $84,730 Earnings $0 Special Taxes Billed $699,241 Delinquency Contingency $15,922 Uses of Funds ($799,894) Debt Service Interest - 09/01/2018 ($259,112) Interest - 03/01/2019 ($259,112) Principal - 03/01/2019 ($242,000) Administrative Expenses ($23,748) Delinquent Special Taxes ($15,922) Projected Surplus/(Deficit) - 03/01/2019 $0 United City of Yorkville SSA No. 2004-104 Page 4 2017 Administration Report November 7, 2017 II. Account Activity Summary The Trust Indenture for the Series 2004 Bonds (the "2004 Indenture") establishes five funds and three accounts. The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2004 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending September 30, 2017 is shown in Table 2 below. United City of Yorkville SSA No. 2004-104 Page 5 2017 Administration Report November 7, 2017 TABLE 2 SPECIAL SERVICE AREA NO 2004-104 TRANSACTION SUMMARY Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance - 09/01/2016 $1,227 $1,175,907 $771,870 $840,063 Earnings $17 $43,013 $1,369 $3,616 Special Taxes Prior Year(s) $0 $0 $209,984 $0 Levy Year 2016 $0 $0 $505,231 $0 Prepayment Receipts $0 $0 $0 $1,580,638 Miscellaneous $0 $0 $0 $0 Uses of Funds - Actual Account Transfers $0 ($111,651) $188,145 ($76,494) Administrative Expense Transfers Fiscal Year 2016 Prefunding $17,221 $0 ($17,221) $0 Fiscal Year 2016 Budget $0 $0 $0 $0 Debt Service Interest - 09/01/2016 $0 $0 ($352,713) $0 Interest - 03/01/2017 $0 $0 ($352,713) $0 Principal - 03/01/2017 $0 $0 ($248,000) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 ($902,000) Refund to Property Owners $0 $0 $0 $0 Reserve Fund Credits $0 ($92,568) $0 $92,568 Administrative Fees $8,100 $0 $0 ($8,100) Administrative Expenses ($19,679) $0 $0 $0 Ending Balance - 08/31/2017 $6,886 $1,014,700 $705,951 $1,530,290 United City of Yorkville SSA No. 2004-104 Page 6 2017 Administration Report November 7, 2017 The calculation of the estimated 2018 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2004-104 ESTIMATED 2018 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2017 THROUGH MARCH 1, 2018 Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance - 08/31/2017 $6,886 $1,014,700 $705,951 $1,530,290 Earnings $0 $35,449 $0 $0 Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2016 $0 $0 $351,116 $0 Uses of Funds - Projected Account Transfers $0 ($35,718) $35,718 $0 Administrative Expense Transfers Levy Year 2017 Prefunding $17,448 $0 ($17,448) $0 Levy Year 2016 Budget $8,338 $0 ($8,338) $0 Debt Service Interest - 09/01/2017 $0 $0 ($323,436) $0 Principal - 03/01/2018 $0 $0 ($256,000) $0 Interest - 03/01/2018 $0 $0 ($275,591) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 ($1,501,000) Refund to Property Owners $0 $0 ($175,000) $0 Transfers of Funds $6,300 ($149,831) $47,758 $95,773 Administrative Expenses Remaining Levy Year 2016 Expenses ($15,224) $0 $0 $0 Ending Balance - 03/01/2018 $23,748 $864,600 $84,731 $125,063 Reserve Fund Requirement $0 ($864,600) $0 $0 Funds Not Eligible for Levy Surplus ($23,748) $0 $0 ($125,063) Projected Surplus/(Deficit) 03/01/2018 $0 ($0) $84,731 $0 United City of Yorkville SSA No. 2004-104 Page 7 2017 Administration Report November 7, 2017 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2017 Maximum Parcel Special Taxes equal $2,789,590. Subtracting the 2017 Special Tax Requirement of $715,163, results in an abatement of $2,074,427. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2004-104 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2004-104 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXES Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,508.00 $480.30 $2,027.70 Single Family Dwelling Unit - Partial Prepayment (96%)$2,508.00 $2,427.08 $80.92 Single Family Dwelling Unit - Partial Prepayment (34%)$2,508.00 $1,176.00 $1,332.00 Single Family Dwelling Unit - Prepaid $2,508.00 $2,508.00 $0.00 Second Series Single Family Dwelling Unit $2,508.00 $2,508.00 $0.00 Duplex Dwelling Unit $2,053.00 $2,053.00 $0.00 Townhome Dwelling Unit $1,733.00 $1,733.00 $0.00 First Series United City of Yorkville SSA No. 2004-104 Page 8 2017 Administration Report November 7, 2017 A comparison of the maximum and extended special tax amounts for 2017 and 2016 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2004-104 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES The schedule of the remaining SSA No. 2004-104 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent (1.50%) annually through 2032. Special Tax Classification Levy Year 2017 Levy Year 2016 Percentage Change Single Family Dwelling Unit $2,508.00 $2,471.00 1.5% Single Family Dwelling Unit $2,027.70 $2,052.62 -1.2% Single Family Dwelling Unit $2,508.00 $2,471.00 1.5% Townhome Dwelling Unit $2,053.00 $2,023.00 1.5% Condominium Dwelling Unit $1,733.00 $1,707.00 1.5% Single Family Dwelling Unit $0.00 $0.00 0.0% Townhome Dwelling Unit $0.00 $0.00 0.0% Condominium Dwelling Unit $0.00 $0.00 0.0% Maximum Parcel Special Tax - Second Series Extended Special Tax - Second Series Maximum Parcel Special Tax - First Series Extended Special Tax - First Series United City of Yorkville SSA No. 2004-104 Page 9 2017 Administration Report November 7, 2017 TABLE 6 SPECIAL SERVICE AREA NO 2004-104 MAXIMUM PARCEL SPECIAL TAXES Single Family Duplex Townhome 2017 2018 $2,789,590 $2,508 $2,053 $1,733 2018 2019 $2,831,756 $2,546 $2,084 $1,759 2019 2020 $2,873,922 $2,584 $2,115 $1,785 2020 2021 $2,917,333 $2,623 $2,147 $1,812 2021 2022 $2,960,744 $2,662 $2,179 $1,839 2022 2023 $3,005,400 $2,702 $2,212 $1,867 2023 2024 $3,050,779 $2,743 $2,245 $1,895 2024 2025 $3,096,382 $2,784 $2,279 $1,923 2025 2026 $3,143,006 $2,826 $2,313 $1,952 2026 2027 $3,189,854 $2,868 $2,348 $1,981 2027 2028 $3,237,723 $2,911 $2,383 $2,011 2028 2029 $3,286,539 $2,955 $2,419 $2,041 2029 2030 $3,335,653 $2,999 $2,455 $2,072 2030 2031 $3,385,714 $3,044 $2,492 $2,103 2031 2032 $3,436,796 $3,090 $2,529 $2,135 2032 2033 $3,488,102 $3,136 $2,567 $2,167 Per Unit Levy Year Collection Year Aggregate United City of Yorkville SSA No. 2004-104 Page 10 2017 Administration Report November 7, 2017 IV. Prior Year Special Tax Collections The SSA No. 2004-104 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2004-104. 2016 Special Tax Receipts As of October 26, 2017, SSA No. 2004-104 2016 special tax receipts totaled $856,347. Special taxes in the amount $19,500 are unpaid for delinquency rate of 2.23%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2004-104 2016 PAID AND UNPAID SPECIAL TAXES Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Ten (10) delinquent parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 26, 2017. Delinquent special taxes in the amount of $19,500 were sold for all ten (10) of the delinquent parcels. Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $387,790.62 $13,474.51 3.47% Gladstone Builders & Developers Inc. $14,059.22 $6,025.38 42.86% Grande Reserve (Chicago) ASLI VI LLLP $473,996.56 $0.00 0.00% Total $875,846.40 $19,499.89 2.23% United City of Yorkville SSA No. 2004-104 Page 11 2017 Administration Report November 7, 2017 V. Development Status SSA No. 2004-104 is comprised of seven hundred twenty-three (723) single family homes, two hundred twenty-four (224) duplex units, two hundred ninety-eight (298) townhome units, the clubhouse property, and the school property, which is consistent with the original projections. The clubhouse and school property will not be subjected to the special tax. An aerial map of SSA No. 2004-104 is attached as Exhibit E. The number of units in each plat is summarized in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2004-104 LAND USE SUMMARY Bond Series Neighborhood 6 Series 2 No Townhome 156 Neighborhood 7 Series 2 No Townhome 142 Neighborhood 8 Series 2 No Duplex 224 Neighborhood 9 Series 2 No Single Family 135 Neighborhood 10 Series 1 Yes Single Family 84 Neighborhood 11 Series 1 Yes Single Family 87 Neighborhood 12 Series 1 Yes Single Family 90 Neighborhood 13 Series 1 Yes Single Family 50 Neighborhood 14 Series 1 Yes Single Family 116 Neighborhood 15 Series 1 Yes Single Family 63 Neighborhood 16 Series 2 No Single Family 98 1,245Total Number of UnitsRecorded Land UsePlat Equalized Assessed Value The 2016 equalized assessed value for taxable property in SSA No. 2004-104 was $18,388,985. The average assessed value per developed single-family dwelling unit equals $79,758. United City of Yorkville SSA No. 2004-104 Page 12 2017 Administration Report November 7, 2017 VI. Outstanding Bonds The Series 2004 Bonds were issued in December 2004 as fixed rate bonds with an original principal amount of $13,200,000. As of September 2, 2017, the outstanding principal was $8,646,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $3,106,000 of the Series 2004 Bonds have been redeemed as shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2004-104 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Redemption Date Bonds Redeemed March 1, 2007 $80,000 June 1, 2007 $26,000 September 1, 2007 $79,000 March 1, 2008 $241,000 September 1, 2008 $146,000 March 1, 2009 $108,000 March 1, 2013 $26,000 September 1, 2016 $463,000 March 1, 2017 $439,000 September 1, 2017 $1,498,000 Total Redeemed $3,106,000 United City of Yorkville SSA No. 2004-104 Page 13 2017 Administration Report November 7, 2017 Special Tax Prepayments The SSA No. 2004-104 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for 136 single family dwelling units. Two partial prepayments have been received. United City of Yorkville SSA No. 2004-104 Page 14 2017 Administration Report November 7, 2017 II. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2004-104 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2004-104 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO $18,388,985 $55,166,955 $8,646,000 6.38:1 Value to Lien Ratio 2016 Equalized Assessed Value 1 2016 Appraised Value 2 Outstanding Bonds 3 1 Source: Kendall County 2 Appraised Value is equal to three times the equalized assessed value. 3 As of September 2, 2017. United City of Yorkville SSA No. 2004-104 Page 15 2017 Administration Report November 7, 2017 VIII. Ad Valorem Property Tax Rates The 2016 general ad valorem tax rates for SSA No. 2004-104 are shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2004-104 2016 AD VALOREM PROPERTY TAX RATES4 4 Source: Kendall County Treasurer, for Tax Code BR047. City Rates 5 0.679470% Corporate 0.219650% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.199910% Police Pension 0.211690% Garbage 0.000000% Audit 0.006580% Liability Insurance 0.008770% Social Security/IMRF 0.032870% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township5 10.470430% County 0.747650% Bristol-Kendall Fire Protection District 0.759220% Forest Preserve 0.175510% Junior College #516 0.560050% Yorkville Library 0.308050% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.100560% Kendall Road District 0.255970% School District CU-115 7.563420% Total Tax Rate 11.149900% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2004-104 FUNDS AND ACCOUNTS United City of YorkvilleSpecial Service Area No2004104Special Service Area No. 2004-104Funds and AccountsSSA N SSA No. 2004-104 Funds/AccountsReserve FundBond and Rebate FundImprovement AdministrativeReserve FundInterest FundCapitalized Interest AtSpecial Redemption AtRebate FundFundCost of Issuance AccountExpense FundAccountAccount EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2004-104 APPLICATION OF SPECIAL TAX United City of YorkvilleSpecial Service Area No2004104Special Service Area No. 2004-104Application of Special Tax1SSA N SSA No. 2004-104 Funds/AccountsReserve FundBond and Interest FundRebate FundImprovement AdministrativeExpense Fund3Interest Fund12Capitalized Interest AtSpecial Redemption AtRebate FundFundCost of Issuance AccountExpense Fund2AccountAccount1. Special Tax applied in sequence shown. 2. In an amount sufficient to pay Debt Service on the Bonds. EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2004-104 APPLICATION OF EARNINGS United City of YorkvilleSpecial Service Area No 2004104Special Service Area No. 2004-104Application of Earnings1SSA No.2004-104FundsAdAndAccountReserve Fund2Bond and InterestFdRebate FundImprovementFundAdministrativeExpenseFdFundSpecialRedemptionAccountCapitalized InterestAccountCost of IssuanceAccountFundccou tccou tccou t1. Earnings remain in fund or account from which they accrued unless otherwise indicated.2. Reserve Fund earnings are transferred into the Improvement Fund prior to completion of the Special Services and to the Bond and Interest Fund thereafter. EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2004-104 DEBT SERVICE SCHEDULE United City of Yorkville Year Ending (3/1) Payment Date Principal Interest Debt Service 2018 9/1/2017 $0 $323,436 $323,436 2018 3/1/2018 $256,000 $275,591 $531,591 2019 9/1/2018 $0 $259,112 $259,112 2019 3/1/2019 $242,000 $259,112 $501,112 2020 9/1/2019 $0 $251,398 $251,398 2020 3/1/2020 $261,000 $251,398 $512,398 2021 9/1/2020 $0 $243,079 $243,079 2021 3/1/2021 $291,000 $243,079 $534,079 2022 9/1/2021 $0 $233,803 $233,803 2022 3/1/2022 $318,000 $233,803 $551,803 2023 9/1/2022 $0 $223,667 $223,667 2023 3/1/2023 $352,000 $223,667 $575,667 2024 9/1/2023 $0 $212,447 $212,447 2024 3/1/2024 $386,000 $212,447 $598,447 2025 9/1/2024 $0 $200,143 $200,143 2025 3/1/2025 $416,000 $200,143 $616,143 2026 9/1/2025 $0 $186,883 $186,883 2026 3/1/2026 $456,000 $186,883 $642,883 2027 9/1/2026 $0 $172,348 $172,348 2027 3/1/2027 $499,000 $172,348 $671,348 2028 9/1/2027 $0 $156,443 $156,443 2028 3/1/2028 $542,000 $156,443 $698,443 2029 9/1/2028 $0 $139,166 $139,166 2029 3/1/2029 $590,000 $139,166 $729,166 2030 9/1/2029 $0 $120,360 $120,360 2030 3/1/2030 $641,000 $120,360 $761,360 2031 9/1/2030 $0 $99,928 $99,928 2031 3/1/2031 $695,000 $99,928 $794,928 2032 9/1/2031 $0 $77,775 $77,775 2032 3/1/2032 $753,000 $77,775 $830,775 2033 9/1/2032 $0 $53,773 $53,773 2033 3/1/2033 $812,000 $53,773 $865,773 2034 9/1/2033 $0 $27,891 $27,891 2034 3/1/2034 $875,000 $27,891 $902,891 $8,633,000 $8,102,179 $17,154,179 Special Service Area No. 2004-104 Debt Service Schedule TOTALS EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2004-104 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2004-104 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................5 A. BOUNDARIES OF SSA NO. 2004-104............................................................................5 B. ANTICIPATED LAND USES .............................................................................................5 IV. FINANCING PLAN .................................................................................................................5 V. SPECIAL SERVICES ..............................................................................................................6 A. GENERAL DESCRIPTION ................................................................................................6 B. ESTIMATED COSTS ........................................................................................................7 C. ALLOCATION OF COSTS ................................................................................................9 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................28 VI. BOND ASSUMPTIONS..........................................................................................................28 VII. MAXIMUM PARCEL SPECIAL TAX ....................................................................................28 A. EQUIVALENT UNITS ....................................................................................................29 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION .......................................................31 C. ESCALATION ...............................................................................................................33 D. APPLICATION ..............................................................................................................33 E. TERM ..........................................................................................................................33 F. SPECIAL TAX ROLL AMENDMENT ...............................................................................33 G. OPTIONAL PREPAYMENT .............................................................................................33 H. MANDATORY PREPAYMENT ........................................................................................34 VIII. ABATEMENT METHODOLOGY AND COLLECTION ............................................................34 A. ABATEMENT METHODOLOGY .....................................................................................34 B. COLLECTION PROCESS ................................................................................................35 C. ADMINISTRATIVE REVIEW ..........................................................................................35 IX. AMENDMENTS ....................................................................................................................36 List of Exhibits Exhibit A – Cost Estimate Summary for the Central Grande Reserve Project Exhibit B – Special Tax Roll Exhibit C – Prepayment of the Maximum Parcel Special Tax Exhibit D – Concept Plan Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. _______ passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on _______, 2004 in connection with the proceedings for Special Service Area Number 2004-104 Central Grande Reserve (hereinafter referred to as "SSA No. 2004-104"), this Special Tax Roll and Report of SSA No. 2004-104 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2004-104 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; periodic costs on the Bonds, including, but not limited to, the costs of remarketing and letter of credit draw fees; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining or maintaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2004-104 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment, Partial Special Tax Bond Prepayment, or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2004-104. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "Annexation Agreement" means that Annexation Agreement and Planned Unit Development Agreement dated August 7, 2003 between the City and MPI-2 Yorkville North LLC, MPI-2 Yorkville Central LLC, MPI-2 Yorkville South I LLC, and MPI-2 Yorkville South II LLC. "Bond Indenture" means the trust indenture dated as of November 1, 2004 between the City and LaSalle Bank National Association and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2004-104, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "Central Grande Reserve" means all property within the area defined as the Central Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 6 – 16 on the Concept Plan, the School Property, and the Clubhouse Property). "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Clubhouse Property" means that property within the boundaries of SSA No. 2004-104 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from the Concept Plan (i.e., designated as HOA Club), any Preliminary Plat, or any Final Plat, as applicable. "Concept Plan" means the concept plan for the Grande Reserve project attached as Exhibit D to the Annexation Agreement, as may be amended. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2004- 104. "County" means the County of Kendall, Illinois. "Duplex Property" means that property within the boundaries of SSA No. 2004-104 on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "First Series" means the first series of Bonds issued for SSA No. 2004-104. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "First Series Property" means the lots in the following table: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 10 Lots 344 – 427 Single-family Property Final Plat Recorded on August 17, 2004 11 Lots 91 – 177 Single-family Property Final Plat Recorded on July 7, 2004 12 Lots 1 – 90 Single-family Property Final Plat Recorded on July 7, 2004 13 Lots 178 – 227 Single-family Property Final Plat Recorded on July 7, 2004 14 Lots 228 – 343 Single-family Property Final Plat Recorded on July 7, 2004 15 Lots 428 – 490 Single-family Property Final Plat Recorded on July 7, 2004 "Grande Reserve Subdivision" means all the property located within North Grande Reserve, Central Grande Reserve, and South Grande Reserve. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VII.H herein and calculated pursuant to Exhibit C attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VII that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the actual or anticipated number, as applicable, of Single-family Property, Duplex Property, or Townhome Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City that can be collected by the City in any Calendar Year. "North Grande Reserve" means all property within the area defined as the North Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 1 – 5 on the Concept Plan and the Commercial Property). "Parcel" means a lot or parcel within the boundaries of SSA No. 2004-104 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating Parcels by permanent index number. "Preliminary Plat" means the preliminary subdivision plat(s) for SSA No. 2004-104 approved by the City, as may be amended. "Residential Property" means all property within the boundaries of SSA No. 2004-104 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "School Property" means all property on which an elementary school in SSA No. 2004- 104 has been, may be, or is anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. "Second Series" means the second series of Bonds issued for SSA No. 2004-104 (exclusive of any refunding Bonds). "Second Series Property" means the lots in the following table: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 6 156 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept Plan 7 142 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept Plan 8 224 DUs Duplex Property Final Plat Not Recorded, Lot Count Based on Concept Plan 9 Lots 589 – 723 Single-family Property Final Plat Recorded on July 7, 2004 16 Lots 491 – 588 Single-family Property Final Plat Recorded on July 7, 2004 "Single-family Property" means that property within the boundaries of SSA No. 2004- 104 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "South Grande Reserve" means all property within the area defined as the South Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 17 – 19 on the Concept Plan). "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit B, as may be amended pursuant to Section VII.F. "Townhome Property" means that property within the boundaries of SSA No. 2004- 104 on which townhome Dwelling Units have been, may be, or are anticipated to be Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 constructed as determined from the Concept Plan, any Preliminary Plat or any Final Plat, as applicable. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2004-104 SSA No. 2004-104 is a portion of the Grande Reserve Subdivision and includes the residential components, the School Property, and the Clubhouse Property of Central Grande Reserve, which total approximately five hundred thirty-four (534) acres. A legal description is attached as Exhibit C of the Establishing Ordinance. The Grande Reserve Subdivision is generally located north of State Route 34, northeast of Bristol Ridge Road, and east of Kennedy Road. B. ANTICIPATED LAND USES While SSA No. 2004-104 encompasses only the development within Central Grande Reserve, certain Eligible Improvements will benefit other development areas of the Grande Reserve Subdivision, namely North Grande Reserve and South Grande Reserve. Therefore, these development areas are included as part of the discussion, where applicable. 1. NORTH GRANDE RESERVE North Grande Reserve is anticipated to consist of 290 single-family Dwelling Units, 126 duplex Dwelling Units, and 409 townhome Dwelling Units, 300 apartment Dwelling Units, and the Commercial Property. It is anticipated that the 290 single-family Dwelling Units in the North Grande Reserve will be an age-targeted active adult community. 2. CENTRAL GRANDE RESERVE Central Grande Reserve is anticipated to consist of 723 single-family Dwelling Units, 224 duplex Dwelling Units, 298 townhome Dwelling Units, the Clubhouse Property, and the School Property. 3. SOUTH GRANDE RESERVE South Grande Reserve is anticipated to consist of 276 single-family Dwelling Units. IV. FINANCING PLAN Pursuant to the Annexation Agreement, the maximum special service area bonded indebtedness permitted for the Grande Reserve Subdivision is $60,000,000. The special service area financing plan contemplates the issuance of approximately $12,950,000 and $47,050,000 in variable and fixed rate bonds, respectively. All of the bonds to be issued in variable rate mode have been issued by the previously established SSA No. 2004-106 Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Total Grande Reserve. All of the fixed rate bonds will be issued by separate special service areas established for the North Grande Reserve, Central Grande Reserve, and South Grande Reserve (each a "Development Area"). The property included within North Grande Reserve, Central Grande Reserve, and South Grande Reserve overlaps SSA No. 2004-106 Total Grande Reserve. The Report focuses on the fixed rate bonds to be issued by SSA No. 2004-104 Central Grande Reserve. The public improvements to be funded by SSA No. 2004-104 include community and other neighborhood specific sewer, water, road, and storm water management facilities. These costs are described in greater detail in Section V below. V. SPECIAL SERVICES SSA No. 2004-104 has been established to finance certain City special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION As set forth in the Establishing Ordinance, the special services that are eligible to be financed by SSA No. 2004-104 (hereinafter referred to as the "Eligible Improvements") include, but are not limited to, the following • City owned sanitary sewer facilities, water facilities, road facilities, storm water management facilities, public parks and park improvements, including, but not limited to, the cost of engineering, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, public parks, park improvements, bicycle paths, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. Community improvements to be funded include a portion of the following improvements allocable to the Central Grande Reserve: • The Grande Reserve Subdivision adjacent portions of the Galena and State Route 34 water mains; • On-site lift station facilities; • Collector and entrance roads and associated sewer and water facilities and rights-of-way; • On-site storm sewers and associated earthwork. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Neighborhood improvements to be funded include neighborhood specific sewer, water, road, and storm water management facilities to be constructed within and serving SSA No. 2004-104. B. ESTIMATED COSTS The total estimated Eligible Improvement costs and the portion of the Eligible Improvement costs anticipated to be funded by SSA No. 2004-104 are shown in detail in Exhibit A attached hereto. A summary of these amounts and the allocation of the costs to be funded by SSA No. 2004-104 are shown in Table 1 on the following page. TABLE 1 SSA No. 2004-104 CENTRAL GRANDE RESERVE ESTIMATED PUBLIC IMPROVEMENT COSTS Anticipated To Be Funded Public Through SSA Public Improvement Description Improvement No. 2004-104 Community [1] Sewer $2,154,405 $2,005,824 Water $1,033,704 $660,460 Storm Sewer $7,294,460 $5,132,269 Roads $3,545,535 $1,446,112 Neighborhood Sewer $3,641,314 $3,623,776 Water $3,641,314 $3,623,776 Storm Sewer $3,246,114 $3,228,576 Roads $5,065,185 $1,010,684 -------------------------------------------- --------------------- --------------------- Grand Total [2] $29,622,033 $20,731,475 [1] Amounts shown represent the total cost for the Grande Reserve Subdivision. [2] Calculations may vary due to rounding. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 C. ALLOCATION OF COSTS Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2004-104 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2004-104 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. As mentioned previously, SSA No. 2004-104 is anticipated to fund only certain of the community and neighborhood improvements. However, this section addresses all the Eligible Improvements in an effort to provide a comprehensive discussion of benefit areas and the allocation of costs. 1. BENEFIT AREA a. COMMUNITY IMPROVEMENTS The community water and park improvements benefit all of the Grande Reserve Subdivision. The community water facilities are extensions of the master-planned water mains. The benefit area for the remaining community improvements is limited to the boundaries of SSA No. 2004-104. These improvements include community road improvements (i.e., the collector and entrance roads), the earthwork pertaining to the on-site storm water detention areas, and the on-site lift station and storm sewer facilities. b. NEIGHBORHOOD IMPROVEMENTS As mentioned previously, the neighborhood improvements will be constructed within the neighborhoods comprising the Central Grande Reserve, and therefore logically benefit those specific neighborhoods. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by public improvements applies uniformly by land use type. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency’s ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the IEPA P.E. factor of 3.5 for single-family homes. The factors published by the IEPA for apartments range from 1.0 to 3.0 depending upon bedroom count. For purposes of this analysis, a simple average of the three factors published, 1.0 for one bedroom units, 1.5 for two bedroom units, and 3.0 for three or more bedroom units is assumed, resulting in an average P.E. factor of 1.8 for apartment Dwelling Units. The IEPA does not publish P.E. factors for duplex or townhome Dwelling Units, but indicates that the published P.E. factors for apartments may be used to estimate their P.E. As the duplex and townhome Dwelling Units are anticipated to average three bedrooms, a P.E. factor of 3.0 is used. Sewer and water demand for commercial development is a function of the nature and intensity of use. The Commercial Property is a small development site approximately 4.5 acres in size. The developer indicates potential uses would include relatively low P.E. uses such as a service station and convenience market. Therefore, a P.E. factor of 10 per acre is employed in this analysis. Sewer and water demand for public schools is driven by two factors: type of school (i.e. elementary school, middle school, or high school) and the estimated number of students and employees. According to the school district, an elementary school, with an estimated capacity of 600 students and approximately fifty (50) employees, is anticipated to be built in SSA No. 2004-104. Applying the IEPA's standard of 25 gallons per student and employee per day yields a total of 162.50 P.E. for the site. Clubhouse sewer and water demand is a function of the nature and intensity of use. Information provided by the developer's engineer estimated the Clubhouse Property P.E. at 22.50. Tables 2 and 3 on the following pages show these P.E. factors and their equivalency (i.e., the P.E. factor for each land use type expressed in terms of the P.E. factor for a single-family home). Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Table 2 represents the land uses in the North Grande Reserve, Central Grande Reserve, and South Grande Reserve. Table 3 represents the land uses of only SSA No. 2004-104. TABLE 2SSA No. 2004-104CENTRAL GRANDE RESERVEP.E. AND EQUIVALENT UNITSFOR GRANDE RESERVE SUBDIVISIONCount TotalDwelling Total Equivalent EquivalentLand Use [1] Units Students Employees Acres P.E. FactorP.E. [2] Unit [3]Units [4], [5](1) Single-family (per DU) 1,289 NA NA NA 3.50 4,511.50 1.000 1,289.000(2) Duplex (per DU) 350 NANA NA 3.00 1,050.00 0.857 300.000(3) Townhome (per DU) 707 NANA NA 3.00 2,121.00 0.857 606.000(4) Apartment (per DU) 300NA NA NA 1.80 540.00 0.514 154.286School 46.429 46.429(5) (Per Student) NA 600 NA NA 0.25 150.00(6) (Per Employee) NA NA 50 NA 0.25 12.50(7) Clubhouse (per Clubhouse) NANA NA NA 22.50 22.50 6.429 6.429(8) Commercial (per acre) NA NA NA 4.5 10.00 45.00 12.857 12.857Grand Total [4] 2,646 600 504.5 NA 8,452.50 68.943 2,415.000[1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve, and South Grande Reserve.[2] P.E. factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 4 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 5, 6, and 8computed by dividing total P.E. by P.E. factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or acres.[5] Calculations may vary slightly due to rounding. TABLE 3SSA No. 2004-104CENTRAL GRANDE RESERVEP.E. AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVECount TotalDwelling Total Equivalent EquivalentLand Use [1] Units Students Employees Acres P.E. FactorP.E. [2] Unit [3]Units [4], [5](1) Single-family (per DU)723 NA NA NA 3.50 2,530.50 1.000 723.000(2) Duplex (per DU) 224 NANA NA 3.00 672.00 0.857 192.000(3) Townhome (per DU) 298 NANA NA 3.00 894.00 0.857 255.429(4) Apartment (per DU) NA NA NA NA NA NA NA NASchool 46.429 46.429(5) (Per Student) NA 600 NA NA 0.25 150.00(6) (Per Employee) NA NA 50 NA 0.25 12.50(7) Clubhouse (per Clubhouse) NANA NA NA 22.50 22.50 6.429 6.429(8) Commercial (per acre) NA NA NA NA NA NA NA NAGrand Total [4] 1,245 600 500.0 NA 4,281.50 55.571 1,223.286[1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only.[2] P.E. factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 4 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 5, 6, and 8computed by dividing total P.E. by P.E. factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or acres.[5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 b. ROAD IMPROVEMENTS Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family, townhome, and apartment Dwelling Unit of 9.57, 5.86, and 6.59, respectively. As mentioned previously, the single-family property in North Grande Reserve is anticipated to be age-targeted. Consequently, the Traffic Study employs a reduced trip generation assumption of 2.76 trips per Dwelling Unit. As with P.E. factors, trip factors for duplex Dwelling Units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the average weekday trips for residential land uses have a high correlation with the number of vehicles and residents. Therefore, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home (i.e., 3.0 divided by 3.5) by the average weekday trips for single-family homes yields an estimated average weekday trips of 8.20 for a duplex Dwelling Unit. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation Sixth Edition at 1.02 per elementary school student. The developer's engineer estimates average weekday trips for the Clubhouse Property at 90. Table 4 on the following page shows these trip factors and their equivalency (i.e., the average weekday trip factor for each land use type expressed in terms of the average weekday trip factor for the typical single-family home) for SSA No. 2004-104. TABLE 4SSA No. 2004-104CENTRAL GRANDE RESERVEAVERAGE WEEKDAY TRIPS AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVECountAverage Total TotalDwelling Weekday Weekday Equivalent EquivalentLand Use [1] Units Students Employees Trip FactorTrips [2] Unit [3]Units [4], [5](1) Single-family - Typical (per DU) 723 NA NA 9.57 6,919.11 1.000 723.000(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA(3) Duplex (per DU) 224 NA NA 8.20 1,836.80 0.857 191.933(4) Townhome (per DU) 298 NA NA 5.86 1,746.28 0.612 182.474(5) Apartment (per DU) NA NA NA NA NA NA NASchool 63.950 63.950(6) (Per Student) NA 600 NA 1.02 612.00(7) (Per Employee) NA NA 50 NA 0.00(8) Clubhouse (per Clubhouse) NA NA NA 90.00 90.00 9.404 9.404Grand Total [4] 1,245 600 50 NA 11,204.19 NA 1,170.762[1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. [2] Average weekday trip factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 5 computed by dividing average weekday trip factor for each such land use by average weekday trip factor for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total weekday trips by the average trips for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, or clubhouses. [5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 c. STORM WATER MANAGEMENT FACILITIES Storm sewer facilities are sized based upon estimated storm flows, which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "TR-55, Urban Hydrology for Small Watershed (the "TR-55 Manual"), the United States Department of Agriculture specifies average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve number for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2004-104, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The anticipated gross density for the three residential land uses are as shown in Table 4 below. The TR-55 Manual estimates impervious ground area at approximately 30.00% for development densities of 3.0 units to an acre, 40.00% for development densities of 4.0 units to an acre, and 65.00% for development densities of 8.0 or greater units to an acre. The TR-55 Manual does not contain impervious ground areas for apartments, elementary schools, and clubhouses. For apartments, the impervious ground area for commercial is used as a proxy (85.00% impervious area per acre). The impervious ground coverage factor for the School Property is based on discussion with the school district's architect. The impervious ground coverage for the Clubhouse Property has been provided by the developer's engineer and is based upon the preliminary clubhouse plans. Table 5 on the following page shows the impervious ground area factors and their equivalency (i.e., the average impervious area for each land use type expressed in terms of the average impervious area for the typical single-family home) for SSA No. 2004-104. TABLE 5SSA No. 2004-104CENTRAL GRANDE RESERVEIMPERVIOUS AREA AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVEImpervious Area [2] TotalDwelling Coverage Equivalent EquivalentLand Use [1] Units DensityAcres FactorPer DU Total Unit [3]Units [4], [5](1) Single-family - Typical (per DU) 723 2.57 NA 30.0% 5,087 NA 1.000 723.000(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA(3) Duplex (per DU) 224 5.47 NA 38.0% 3,024 NA 0.595 133.185(4) Townhome (per DU) 298 8.36 NA 65.0% 3,385 NA 0.666 198.325(5) Apartment (per DU) NA NA NA NA NA NA NA NA(6) School (per school) NA NA 12.0 33.3% NA 174,240 34.254 34.254(7) Clubhouse (per clubhouse) NANA 4.51 52.8% NA 103,729 20.392 20.392Grand Total [4] 1,245 NA NA NA NA NA NA 1,109.155[1] Land uses represent Dwelling Units and other property in Central Grande Reserve only. [2] Impervious area per dwelling unit for land uses 1 - 5 computed by multiplying coverage factor by 43,560 (square feet in an acre) and then dividing by density. Total impervious area for land uses 6 and 7 computed by multiplying coverage factor by total land square footage (43,560 multiplied by acres).[3] Equivalent units for land uses 1 - 5 computed by dividing impervious area for each such land use by impervious area for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total impervious area by impervious area for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, or clubhouses. [5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 3. ALLOCATED COSTS As mentioned previously, SSA No. 2004-104 is anticipated to fund community and neighborhood improvements for Central Grande Reserve. However, this section shows the allocation of all the community and neighborhood public improvements in an effort to provide a comprehensive public improvement cost allocation. a. COMMUNITY IMPROVEMENTS The community improvements are allocated to each land use type within the benefit area in accordance with the equivalent units shown in Tables 2, 3, 4, and 5. The cost per equivalent unit is computed first. Then, the cost per equivalent unit is multiplied by the equivalent unit factor for each land use to arrive at the cost per dwelling unit. These calculations are shown in Tables 6, 7, 8 and 9. TABLE 6 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - COST PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Community Improvement Cost Units [1] Unit [2], [3] Water $578,402 2,415.000 $240 ------------------------------ -------------------- -------------------- Grand Total [3] $578,402 $240 [1] From Table 2. [2] Total estimated cost divided by applicable total equivalent units. [3] Calculations may vary slightly due to rounding. TABLE 7 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - ALLOCATED COSTS BY LAND USE Community Water Improvements Cost Per Equivalent Equivalent Unit Allocated Land Use [1] Unit [2] Factor [3] Cost [4], [5] (1) Single-family - Typical (per DU) $240 1.000 $240 (2) Single-family - Age Targeted (per DU) $240 1.000 $240 (3) Duplex (per DU) $240 0.857 $205 (4) Townhome (per DU) $240 0.857 $205 (5) Apartment (per DU) $240 0.514 $123 (6) School (per school) $240 46.429 $11,120 (7) Clubhouse (per clubhouse) $240 6.429 $1,540 (8) Commercial (per parcel) $240 12.857 $3,079 [1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve and South Grande Reserve. [2] From Table 6. [3] From Table 2. [4] Cost per equivalent unit multiplied by equivalent unit factor. [5] Calculations may vary slightly due to rounding. TABLE 8 SSA No. 2004- CENTRAL GRANDE COMMUNITY ROAD AND ASSOCIATED SEWER, WAT CENTRAL GRANDE RESERVE COST Improvement Description Sewer and Water Road Associated Lift Station Road Improvements Storm Sewer Improvements Road Associated Storm Sewer Main Storm Water Detention (Earthwork) Storm Water Detention Basins ------------------------------ Grand Total [4] [1] See Exhibit A. [2] From Tables 3, 4, and 5, as applicable. [3] Total cost divided by applicable total equivalent units. [4] Calculations may vary slightly due to rounding. -104 RESERVE TER, AND STORM SEWER IMPROVEMENTS T PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Cost [1] Units [2] Unit [3], [4] $2,132,212 1,223.286 $1,743 $361,500 1,223.286 $296 $1,998,689 1,170.762 $1,707 $1,111,399 1,109.155 $1,002 $361,498 1,109.155 $326 $3,925,070 1,109.155 $3,539 $2,527,500 1,109.155 $2,279 -------------------- -------------------- $12,417,868 $10,891 TABLE 9SSA No. 2004-104CENTRAL GRANDE RESERVECOMMUNITY ROAD AND ASSOCIATED SEWER, WATER, AND STORM IMPROVEMENTSCENTRAL GRANDE RESERVE - ALLOCATED COST BY LAND USESewer and Water Improvements Road Improvements Storm Sewer ImprovementsCost PerEquivalent Cost PerEquivalent Cost PerEquivalentEquivalent UnitAllocated Equivalent UnitAllocated Equivalent UnitAllocatedLand Use [1] Unit [2] Factor [3] Cost [4], [7] Unit [2] Factor [5] Cost [4], [7] Unit [2] Factor [6] Cost [4], [7](1) Single-family - Typical (per DU)$2,039 1.000 $2,039 $1,707 1.000 $1,707 $7,145 1.000 $7,145(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA NA(3) Duplex (per DU) $2,039 0.857 $1,747 $1,707 0.857 $1,463 $7,145 0.595 $4,249(4) Townhome (per DU) $2,039 0.857 $1,747 $1,707 0.612 $1,045 $7,145 0.666 $4,755(5) Apartment (per DU) NA NA NA NA NA NA NA NA NA(6) School (per school) $2,039 46.429$94,646 $1,707 63.950 $109,173 $7,145 34.254 $244,760(7) Clubhouse (per clubhouse) $2,039 6.429$13,105 $1,707 9.404 $16,055 $7,145 20.392 $145,710(8) Commercial (per parcel) NA NA NA NA NA NA NA NA NA[1] Land uses represent the Dwelling Units and other property within Central Grande Reserve only.[2] From Table 8.[3] From Table 3.[4] Cost per equivalent unit multiiplied by equivalent unit factor.[5] From Table 4. [6] From Table 5. [7] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 b. NEIGHBORHOOD IMPROVEMENTS The costs for each neighborhood are grouped with other neighborhoods comprised of the same land use. Each neighborhood within the Grande Reserve Subdivision contains a single land use. Then, these costs are simply allocated on a Dwelling Unit basis because the land uses are sufficiently uniform that the public facilities usage factors do not vary within land use type. An estimate of probable costs for each neighborhood has been prepared by the developer's engineer, a summary of which is attached hereto as Exhibit A. The aggregated neighborhood costs by land use type are shown for SSA No. 2004-104 in Table 10 on the following page. TABLE 10SSA No. 2004-104CENTRAL GRANDE RESERVENEIGHBORHOOD IMPROVEMENTSCENTRAL GRANDE RESERVE - ALLOCATED COST BY LAND USESewer and Water Improvements Road Improvements Storm Sewer ImprovementsDwellingAllocated DwellingAllocated DwellingAllocatedLand Use [1] Total [2] Units [3] Cost [4], [5] Total [2] Units [3] Cost [4], [5] Total [2] Units [3] Cost [4], [5](1) Single-family - Typical (per DU) $5,061,000 723 $7,000 $3,742,053 723 $5,176 $2,530,500 723 $3,500(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA NA(3) Duplex (per DU) $1,030,400 224 $4,600 $756,000 224 $3,375 $358,400 224 $1,600(4) Townhome (per DU) $1,311,200 298 $4,400 $752,450 298 $2,525 $417,200 298 $1,400(5) Apartment (per DU) NA NA NA NA NA NA NA NA NA[1] Land uses represent the Dwelling Unit and other property within Central Grande Reserve only. [2] Exhibit A.[3] From Table 3.[4] Total cost divided by number of dwelling units.[5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 24 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Aggregating the allocated costs in the preceding tables results in the total allocated costs by land use shown in Table 11 on the following page. TABLE 11 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - TOTAL ALLOCATED COST BY LAND USE Land Use [1] Total Community Neighborhood (1) Single-family - Typical (per DU) $26,806 $11,131 $15,676 (2) Single-family - Age Targeted (per DU) NA NA NA (3) Duplex (per DU) $17,239 $7,664 $9,575 (4) Townhome (per DU) $16,078 $7,753 $8,325 (5) Apartment (per DU) NA NA NA (6) School (per school) $459,699 $459,699 $0 (7) Clubhouse (per clubhouse) $176,410 $176,410 $0 [1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. Special Tax Roll and Report Page 26 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 4. SSA FUNDED COSTS The Eligible Improvements anticipated to be funded by SSA No. 2004- 104 including proceeds from the Second Series are shown in Table 12 on the following page. Note, with respect to SSA No. 2004-104, the developer will privately finance all of the improvements allocated to the School Property and the Clubhouse Property. Therefore, these properties are exempt from the Maximum Parcel Special Tax. TABLE 12SSA No. 2004-104CENTRAL GRANDE RESERVECOSTS FUNDED BY BONDSBY DEVELOPMENT AREA AND LAND USESSA No. 2004-104 CENTRAL GRANDE RESERVE FUNDED COSTSNORTH GRANDE RESERVE CENTRAL GRANDE RESERVE SOUTH GRANDE RESERVELand Use Total Community Neighborhood Total Community Neighborhood Total Community Neighborhood(1) Single-family Property (per DU) NA NA NA $18,641 $8,463 $10,178 NA NA NA(2) Duplex Property (per DU) NA NA NA $15,248 $5,975 $9,273 NA NA NA(3) Townhome Property (per DU) NA NA NA $12,880 $5,999 $6,882 NA NA NA(4) School Property (per school) NA NA NA $0 $0 $0 NA NA NA(5) Clubhouse Property (per clubhouse) NA NA NA $0 $0 $0 NA NA NA Special Tax Roll and Report Page 28 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2004-104, using the preceding methodology, is uniform for each land use and (ii) such allocation results in the same ratio of funded Eligible Improvements among the land use types, as shown in Section VII below. VI. BOND ASSUMPTIONS Total authorized bonded indebtedness is $35,000,000. It is anticipated that the Eligible Improvements will be financed through the issuance of two series of bonds. Bonds in the approximate amount of $13,200,000 and $16,700,000 are anticipated to be issued in November 2004 and January 2007, respectively. Issuance costs are estimated to be approximately five percent (5.0%) of the principal amount of the bonds. Each bond issue is estimated to include a reserve fund equal to approximately ten percent (10.0%) of the original principal amount of the bonds and approximately twenty-eight months of capitalized interest. The term of the bonds is expected to range from 28 to 30 years. Annual debt service payments will increase approximately 1.5% annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. The actual bonded indebtedness and consequently the amount of public improvements funded by SSA No. 2004-104 may increase or decrease depending on these variables. VII. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property and the Clubhouse Property will be financed by SSA No. 2004-104. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. Special Tax Roll and Report Page 29 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 A. EQUIVALENT UNITS When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the Eligible Improvement costs funded for such land uses and (ii) the associated Maximum Parcel Special Taxes required to pay debt service on the Bonds. In order to measure the relative difference in funded public improvement costs for each land use type, equivalent unit factors have been calculated for the Eligible Improvements to be funded by SSA No. 2004-104. Single-family Dwelling Units are deemed the typical residential unit and are assigned an equivalent unit factor of 1.00. The equivalent unit factors for other land use types are computed as the ratio of the funded Eligible Improvements for such land use type to the funded Eligible Improvements for a single-family Dwelling Unit. Equivalent unit calculations are shown in Table 13 on the following page. TABLE 13 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - EQUIVALENT UNITS FOR FUNDED COSTS BY LAND USE Equivalent Total Funded Unit Dwelling Equivalent Land Use Costs Factor Units Units (1) Single-family Property (per DU) $18,641 1.000 723 723.000 (2) Duplex Property (per DU) $15,248 0.818 224 183.232 (3) Townhome Property (per DU) $12,880 0.691 298 205.907 (4) School Property (per school) $0 0.000 NA 0.000 (5) Clubhouse Property (per clubhouse) $0 0.000 NA 0.000 Grand Total 1,245 1,112.139 Special Tax Roll and Report Page 31 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION The Maximum Parcel Special Tax is derived from the required Maximum Parcel Special Taxes for SSA No. 2004-104, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The Maximum Parcel Special Tax is computed in two steps. First, the Maximum Parcel Special Tax per equivalent unit is calculated. Then, that amount is multiplied by the applicable equivalent unit factor for each land use type. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section V, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2004-104 as required pursuant to the Act. These calculations are shown in Tables 14 and 15 on the following page. TABLE 14 SSA No. 2004-104 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX PER EQUIVALENT UNIT CALENDAR YEAR 2005 Maximum Required Parcel Maximum Special Tax Parcel Total Per Special Equivalent Equivalent Development Area Taxes Units Unit [1] Central Grande Reserve $2,334,285 1,112.139 $2,099 [1] Maximum Parcel Special Taxes divided by total equivalent units. TABLE 15 SSA No. 2004-106 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX CALENDAR YEAR 2005 Central Grande Reserve Maximum Parcel Special Tax Maximum Per Equivalent Parcel Equivalent Unit Special Land Use Unit Factor Tax [1] (1) Single-family Property (per DU) $2,099 1.000 $2,099.00 (2) Duplex Property (per DU) $2,099 0.818 $1,717.00 (3) Townhome Property (per DU) $2,099 0.691 $1,450.00 (4) School Property (per school) NA NA NA (5) Clubhouse Property (per clubhouse) NA NA NA [1] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 33 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing in Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%) which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel by the applicable Maximum Parcel Special Tax. For each Calendar Year for which the Maximum Parcel Special Tax has been levied, the expected number of single- family, duplex, or townhome Dwelling Units shall be based on the most recent Concept Plan or Preliminary Plat in effect as of September 30 of that year. Subsequent to the recordation of the Final Plat but prior to the initial sale of each Dwelling Unit, the Maximum Parcel Special Tax for a lot of Residential Property shall be calculated by multiplying the Maximum Parcel Special Tax per Dwelling Unit by the applicable Maximum Parcel Special Tax determined pursuant to Table 15, as increased in accordance with Section VI.C above by the number of anticipated Dwelling Units to be constructed on such lot. (e.g., for a single-family lot, one Dwelling Unit is anticipated.) E. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2032 (to be collected in Calendar Year 2033). F. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. G. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit C attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with Special Tax Roll and Report Page 34 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. H. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Concept Plan, Preliminary Plat, Final Plat, or other event which reduces the anticipated number of Dwelling Units as shown in Section B of Exhibit C, attached hereto, then a Mandatory Special Tax Prepayment shall be calculated. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VIII. ABATEMENT METHODOLOGY AND COLLECTION A. ABATEMENT METHODOLOGY On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2005 and for each following Calendar Year, the City or its designee shall calculate the Special Tax Requirement. 1. Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Requirement will be funded only by the Maximum Parcel Special Taxes applicable to the First Series Property. The Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of First Series Property shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. The Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full. 2. Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, the Special Tax Requirement will be funded by the Maximum Parcel Special Taxes applicable to both the First Series Property and the Second Series Special Tax Roll and Report Page 35 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Property. The Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the First Series and Second Series shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. Notwithstanding the above, if the Administrator determines there are sufficient moneys available pursuant to the Bond Indenture (i.e. capitalized interest) to pay the debt service on the Second Series for the bond year next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to the Second Series Property shall be abated in full and the Maximum Parcel Special Tax for the First Series Property shall be abated pursuant to Section VIII.A.1 above. B. COLLECTION PROCESS The Special Tax shall be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Maximum Parcel Special Tax levied against any Parcel. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2004-104. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Administrator regarding any error in respect to the Special Tax shall be final. Special Tax Roll and Report Page 36 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 IX. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2004-104 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\Grande Reserve\SSA Report\Central SSA\Central Fixed SSA Report 5.doc EXHIBIT A COST ESTIMATE SUMMARY FOR THE CENTRAL GRANDE RESERVE PROJECT EXHIBIT A SSA No. 2004-104 CENTRAL GRANDE RESERVE BREAKDOWN OF COST ESTIMATE FOR CENTRAL GRANDE RESERVE NBH 6 - 7 NBH 8 NBH 9 - 16 SCHOOL CLUBHOUSE IMPROVEMENTS TOTAL THM DUP SFH PROPERTY PROPERTY MASTER PLANNED IMPROVEMENTS ROADS BRISTOL $355,757 $55,448 $58,322 $219,696 $19,432 $2,858 KENNEDY $1,140,262 $177,721 $186,933 $704,165 $62,284 $9,159 MILL $614,902 $95,838 $100,806 $379,731 $33,587 $4,939 GALENA $304,353 $47,436 $49,895 $187,952 $16,625 $2,445 STATE ROUTE 34 $381,056 $59,391 $62,470 $235,320 $20,814 $3,061 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED ROAD $2,796,330 $435,835 $458,427 $1,726,864 $152,742 $22,462 WATER WATER TOWER $896,570 $187,209 $140,720 $529,901 $34,028 $4,712 TWO WELLS $686,357 $143,315 $107,727 $405,658 $26,050 $3,607 WELL HOUSE & TREATMENT $1,650,803 $344,696 $259,101 $975,676 $62,655 $8,675 GALENA ROAD WATERMAIN $326,716 $68,220 $51,280 $193,099 $12,400 $1,717 STATE ROUTE 34 WATERMAIN $253,268 $52,884 $39,752 $149,689 $9,613 $1,331 WATERMAIN BETWEEN WELLS $227,941 $47,595 $35,776 $134,720 $8,651 $1,198 ENGINEERING AND SURVEY TESTING $455,883 $95,191 $71,553 $269,441 $17,303 $2,396 LESS ESTIMATED RECAPTURE ($46,387) $0 $0 $0 ($40,746) ($5,642) -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED WATER $4,451,150 $939,110 $705,908 $2,658,185 $129,954 $17,994 COMMUNITY IMPROVEMENTS SANITARY SEWER ROAD ASSOCIATED $1,734,908 $362,258 $272,301 $1,025,384 $65,847 $9,117 LIFT STATION $361,500 $75,483 $56,739 $213,658 $13,720 $1,900 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY SEWER $2,096,408 $437,741 $329,040 $1,239,042 $79,567 $11,017 WATER ROAD ASSOCIATED $397,304 $82,959 $62,359 $234,819 $15,079 $2,088 GALENA WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 STATE ROUTE 34 WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY WATER $690,286 $144,135 $108,343 $407,981 $26,199 $3,628 STORM SEWER ROAD ASSOCIATED $1,111,399 $198,736 $133,461 $724,497 $34,282 $20,423 STORM SEWER MAIN $361,498 $64,642 $43,410 $235,653 $11,151 $6,643 STORM WATER DETENTION (EARTHWORK) $3,925,070 $701,865 $471,336 $2,558,670 $121,072 $72,127 STORM WATER MANAGEMENT $2,527,500 $451,957 $303,511 $1,647,624 $77,963 $46,446 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY STORM SEWER $7,925,468 $1,417,199 $951,717 $5,166,444 $244,468 $145,639 ROADS COLLECTOR ROADS $1,400,003 $218,204 $229,515 $864,567 $76,472 $11,246 EARTHWORK $142,772 $22,252 $23,406 $88,168 $7,799 $1,147 RIGHT OF WAY $455,914 $71,059 $74,742 $281,548 $24,903 $3,662 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY ROADS $1,998,689 $311,515 $327,662 $1,234,284 $109,173 $16,055 PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 NEIGHBORHOOD IMPROVEMENTS SANITARY SEWER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 WATER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 STORM SEWER $3,306,100 $417,200 $358,400 $2,530,500 $0 $0 ROADS $5,250,503 $752,450 $756,000 $3,742,053 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL NEIGHBORHOOD IMPROVEMENTS $15,959,203 $2,480,850 $2,144,800 $11,333,553 $0 $0 SOFT COSTS CONSTRUCTION MANAGEMENT $737,341 $125,779 $103,741 $488,946 $15,023 $3,852 PRELIMINARY ENGINEERING $60,860 $10,382 $8,563 $40,358 $1,240 $318 FINAL ENGINEERING $529,382 $89,303 $100,382 $334,856 $4,110 $731 VILLAGE ENGINEER REVIEW FEES $327,717 $55,903 $46,109 $217,316 $6,677 $1,712 OTHER PERMIT FEES $141,163 $24,080 $19,861 $93,608 $2,876 $738 TORNADO SIREN $38,785 $8,464 $6,362 $23,959 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL SOFT COSTS $1,835,249 $313,911 $285,018 $1,199,042 $29,926 $7,351 GRAND TOTAL COSTS $39,144,264 $6,783,967 $5,539,178 $25,824,944 $772,030 $224,145 NUMBER OF UNITS 1,245 298 224 723 NA NA EXHIBIT B SPECIAL TAX ROLL Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-11-300-005 02-11-400-005 02-14-100-007SFH DUP THM SFH DUP THM SFH DUP THM0 0 0 0 26 0 238 0 156$0 $0 $0 $0 $44,642 $0 $499,562 $0 $226,200$0 $0 $0 $0 $45,318 $0 $506,940 $0 $229,632$0 $0 $0 $0 $45,994 $0 $514,556 $0 $233,064$0 $0 $0 $0 $46,696 $0 $522,172 $0 $236,496$0 $0 $0 $0 $47,398 $0 $530,026 $0 $240,084$0 $0 $0 $0 $48,100 $0 $537,880 $0 $243,672$0 $0 $0 $0 $48,828 $0 $545,972 $0 $247,260$0 $0 $0 $0 $49,556 $0 $554,064 $0 $251,004$0 $0 $0 $0 $50,310 $0 $562,394 $0 $254,748$0 $0 $0 $0 $51,064 $0 $570,724 $0 $258,492$0 $0 $0 $0 $51,818 $0 $579,292 $0 $262,392$0 $0 $0 $0 $52,598 $0 $588,098 $0 $266,292$0 $0 $0 $0 $53,378 $0 $596,904 $0 $270,348$0 $0 $0 $0 $54,184 $0 $605,948 $0 $274,404$0 $0 $0 $0 $54,990 $0 $614,992 $0 $278,460$0 $0 $0 $0 $55,822 $0 $624,274 $0 $282,672$0 $0 $0 $0 $56,654 $0 $633,556 $0 $286,884$0 $0 $0 $0 $57,512 $0 $643,076 $0 $291,252$0 $0 $0 $0 $58,370 $0 $652,834 $0 $295,620$0 $0 $0 $0 $59,254 $0 $662,592 $0 $299,988$0 $0 $0 $0 $60,138 $0 $672,588 $0 $304,512$0 $0 $0 $0 $61,048 $0 $682,584 $0 $309,036$0 $0 $0 $0 $61,048 $0 $682,584 $0 $313,716$0 $0 $0 $0 $62,894 $0 $703,290 $0 $313,716$0 $0 $0 $0 $63,830 $0 $713,762 $0 $323,232$0 $0 $0 $0 $64,792 $0 $724,472 $0 $328,068$0 $0 $0 $0 $65,754 $0 $735,420 $0 $333,060$0 $0 $0 $0 $66,742 $0 $746,368 $0 $338,052 Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-14-100-009 02-14-201-001 02-14-352-001SFH DUP THM SFH DUP THM SFH DUP THM173 0 0 35 198 142 67 0 0$363,127 $0 $0 $73,465 $339,966 $205,900 $140,633 $0 $0$368,490 $0 $0 $74,550 $345,114 $209,024 $142,710 $0 $0$374,026 $0 $0 $75,670 $350,262 $212,148 $144,854 $0 $0$379,562 $0 $0 $76,790 $355,608 $215,272 $146,998 $0 $0$385,271 $0 $0 $77,945 $360,954 $218,538 $149,209 $0 $0$390,980 $0 $0 $79,100 $366,300 $221,804 $151,420 $0 $0$396,862 $0 $0 $80,290 $371,844 $225,070 $153,698 $0 $0$402,744 $0 $0 $81,480 $377,388 $228,478 $155,976 $0 $0$408,799 $0 $0 $82,705 $383,130 $231,886 $158,321 $0 $0$414,854 $0 $0 $83,930 $388,872 $235,294 $160,666 $0 $0$421,082 $0 $0 $85,190 $394,614 $238,844 $163,078 $0 $0$427,483 $0 $0 $86,485 $400,554 $242,394 $165,557 $0 $0$433,884 $0 $0 $87,780 $406,494 $246,086 $168,036 $0 $0$440,458 $0 $0 $89,110 $412,632 $249,778 $170,582 $0 $0$447,032 $0 $0 $90,440 $418,770 $253,470 $173,128 $0 $0$453,779 $0 $0 $91,805 $425,106 $257,304 $175,741 $0 $0$460,526 $0 $0 $93,170 $431,442 $261,138 $178,354 $0 $0$467,446 $0 $0 $94,570 $437,976 $265,114 $181,034 $0 $0$474,539 $0 $0 $96,005 $444,510 $269,090 $183,781 $0 $0$481,632 $0 $0 $97,440 $451,242 $273,066 $186,528 $0 $0$488,898 $0 $0 $98,910 $457,974 $277,184 $189,342 $0 $0$496,164 $0 $0 $100,380 $464,904 $281,302 $192,156 $0 $0$496,164 $0 $0 $100,380 $464,904 $285,562 $192,156 $0 $0$511,215 $0 $0 $103,425 $478,962 $285,562 $197,985 $0 $0$518,827 $0 $0 $104,965 $486,090 $294,224 $200,933 $0 $0$526,612 $0 $0 $106,540 $493,416 $298,626 $203,948 $0 $0$534,570 $0 $0 $108,150 $500,742 $303,170 $207,030 $0 $0$542,528 $0 $0 $109,760 $508,266 $307,714 $210,112 $0 $0 Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-15-477-001 02-23-126-001 02-23-201-001SFH DUP THM SFH DUP THM SFH DUP THM GRAND0 0 0 187 0 0 23 0 0 TOTAL$0 $0 $0 $392,513 $0 $0 $48,277 $0 $0 $2,334,285.00$0 $0 $0 $398,310 $0 $0 $48,990 $0 $0 $2,369,078.00$0 $0 $0 $404,294 $0 $0 $49,726 $0 $0 $2,404,594.00$0 $0 $0 $410,278 $0 $0 $50,462 $0 $0 $2,440,334.00$0 $0 $0 $416,449 $0 $0 $51,221 $0 $0 $2,477,095.00$0 $0 $0 $422,620 $0 $0 $51,980 $0 $0 $2,513,856.00$0 $0 $0 $428,978 $0 $0 $52,762 $0 $0 $2,551,564.00$0 $0 $0 $435,336 $0 $0 $53,544 $0 $0 $2,589,570.00$0 $0 $0 $441,881 $0 $0 $54,349 $0 $0 $2,628,523.00$0 $0 $0 $448,426 $0 $0 $55,154 $0 $0 $2,667,476.00$0 $0 $0 $455,158 $0 $0 $55,982 $0 $0 $2,707,450.00$0 $0 $0 $462,077 $0 $0 $56,833 $0 $0 $2,748,371.00$0 $0 $0 $468,996 $0 $0 $57,684 $0 $0 $2,789,590.00$0 $0 $0 $476,102 $0 $0 $58,558 $0 $0 $2,831,756.00$0 $0 $0 $483,208 $0 $0 $59,432 $0 $0 $2,873,922.00$0 $0 $0 $490,501 $0 $0 $60,329 $0 $0 $2,917,333.00$0 $0 $0 $497,794 $0 $0 $61,226 $0 $0 $2,960,744.00$0 $0 $0 $505,274 $0 $0 $62,146 $0 $0 $3,005,400.00$0 $0 $0 $512,941 $0 $0 $63,089 $0 $0 $3,050,779.00$0 $0 $0 $520,608 $0 $0 $64,032 $0 $0 $3,096,382.00$0 $0 $0 $528,462 $0 $0 $64,998 $0 $0 $3,143,006.00$0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,189,854.00$0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,198,794.00$0 $0 $0 $552,585 $0 $0 $67,965 $0 $0 $3,277,599.00$0 $0 $0 $560,813 $0 $0 $68,977 $0 $0 $3,335,653.00$0 $0 $0 $569,228 $0 $0 $70,012 $0 $0 $3,385,714.00$0 $0 $0 $577,830 $0 $0 $71,070 $0 $0 $3,436,796.00$0 $0 $0 $586,432 $0 $0 $72,128 $0 $0 $3,488,102.00 EXHIBIT C PREPAYMENT OF MAXIMUM PARCEL SPECIAL TAX C-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VII.G of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Special Tax Bond Prepayment Prior to the Issuance of any Bonds The Special Tax Bond Prepayment for Residential Property prior to the issuance of any Bonds shall equal the amounts shown in Table A-1 below, subject to changes as described in Section V.D of the Report. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel as shown on the applicable approved Concept Plan, Preliminary Plat, or Final Plat whichever is the most recent by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE Land Use Special Tax Bond Prepayment per Dwelling Unit Single-family Property $18,641 / DU Duplex Property $15,248 / DU Townhome Property $12,880 / DU 2. First Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment for a Parcel of First Series Property means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, (4) Fees and (b) minus the Reserve Fund Credit where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and C-2 equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for First Series Property, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) of First Series Property that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2004-104 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. 3. Second Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated pursuant to the preceding Section A.1. 4. After the Issuance of the Second Series After the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of First Series Property or Second Series Property shall be calculated pursuant to the preceding Section A.2 substituting the Maximum Parcel Special Taxes for SSA No. 2004-104 for the Maximum Parcel Special Taxes for First Series Property when computing Principal. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the appropriate preceding prepayment section substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing C-3 Principal, as applicable. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. B. MANDATORY PREPAYMENT 1. Mandatory Special Tax Prepayment Calculation Prior to the Issuance of the Second Series Pursuant to Section VII.H of the Report, the Maximum Parcel Special Tax must be prepaid if at any time prior to the issuance of the Second Series the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-1 below for First Series Property. TABLE B-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS FIRST SERIES PROPERTY Land Use Dwelling Units Single-family Property 490 Duplex Property 0 Townhome Property 0 The Mandatory Special Tax Prepayment amount for First Series Property will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The Mandatory Special Tax Prepayment does not apply to Second Series Property prior to the issuance of the Second Series. 2. Mandatory Special Tax Prepayment Calculation Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-2 on the following page for Residential Property, as may be amended per Section B.3 below, then a Mandatory Special Tax Prepayment shall be calculated. C-4 TABLE B-2 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS SSA NO. 2004-104 (FIRST SERIES PROPERTY AND SECOND SERIES PROPERTY) Land Use Dwelling Units Single-family Property 723 Duplex Property 224 Townhome Property 298 The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.4 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. 3. Changes to Projected Number of Dwelling Units Prior to the Issuance of the Second Series The projected number of Dwelling Units for SSA No. 2004-104 as shown in Table B-2 above may be modified provided any such changes to the projected number of Dwelling Units is submitted to and approved by the Administrator prior to the issuance of the Second Series. Notwithstanding the above, the amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. The Mandatory Special Tax Prepayment shall be levied and collected pursuant to Section VII.H and Section VIII.B of the Report. The sum of the amounts calculated in Section A and Section B above shall be paid to the City, deposited with the trustee, and used to redeem Bonds and/or pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. EXHIBIT D CONCEPT PLAN EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2004-104 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot Series 1 Single Family Property 02-14-353-001 $480.30SFD1 $2,027.70228$2,508.00 02-14-353-002 $480.30SFD1 $2,027.70229$2,508.00 02-14-353-003 $480.30SFD1 $2,027.70230$2,508.00 02-14-353-004 $480.30SFD1 $2,027.70231$2,508.00 02-14-353-005 $480.30SFD1 $2,027.70232$2,508.00 02-14-353-007 $480.30SFD1 $2,027.70234$2,508.00 02-14-353-008 $480.30SFD1 $2,027.70235$2,508.00 02-14-353-009 $480.30SFD1 $2,027.70236$2,508.00 02-14-353-010 $480.30SFD1 $2,027.70237$2,508.00 02-14-353-011 $480.30SFD1 $2,027.70238$2,508.00 02-14-353-012 $480.30SFD1 $2,027.70239$2,508.00 02-14-353-013 $480.30SFD1 $2,027.70240$2,508.00 02-14-353-014 $480.30SFD1 $2,027.70241$2,508.00 02-14-353-015 $480.30SFD1 $2,027.70242$2,508.00 02-14-353-016 $480.30SFD1 $2,027.70243$2,508.00 02-14-353-017 $480.30SFD1 $2,027.70244$2,508.00 02-14-353-018 $480.30SFD1 $2,027.70245$2,508.00 02-14-353-019 $480.30SFD1 $2,027.70246$2,508.00 02-14-353-020 $480.30SFD1 $2,027.70247$2,508.00 02-14-353-021 $480.30SFD1 $2,027.70248$2,508.00 02-14-353-022 $480.30SFD1 $2,027.70249$2,508.00 02-14-353-023 $480.30SFD1 $2,027.70250$2,508.00 02-14-353-024 $480.30SFD1 $2,027.70251$2,508.00 02-14-353-025 $480.30SFD1 $2,027.70252$2,508.00 02-14-353-026 $480.30SFD1 $2,027.70253$2,508.00 02-14-353-027 $480.30SFD1 $2,027.70254$2,508.00 02-14-353-028 $480.30SFD1 $2,027.70255$2,508.00 02-14-353-029 $480.30SFD1 $2,027.70256$2,508.00 02-14-353-030 $480.30SFD1 $2,027.70257$2,508.00 02-14-353-031 $480.30SFD1 $2,027.70258$2,508.00 02-14-353-032 $480.30SFD1 $2,027.70259$2,508.00 02-14-354-001 $480.30SFD1 $2,027.70272$2,508.00 02-14-354-002 $480.30SFD1 $2,027.70271$2,508.00 02-14-354-003 $480.30SFD1 $2,027.70270$2,508.00 02-14-354-004 $480.30SFD1 $2,027.70269$2,508.00 02-14-354-005 $480.30SFD1 $2,027.70268$2,508.00 02-14-354-006 $480.30SFD1 $2,027.70267$2,508.00 02-14-354-007 $480.30SFD1 $2,027.70266$2,508.00 02-14-354-008 $480.30SFD1 $2,027.70265$2,508.00 02-14-354-009 $480.30SFD1 $2,027.70264$2,508.00 02-14-354-010 $480.30SFD1 $2,027.70263$2,508.00 02-14-354-011 $480.30SFD1 $2,027.70262$2,508.00 02-14-354-012 $480.30SFD1 $2,027.70261$2,508.00 02-14-354-013 $480.30SFD1 $2,027.70302$2,508.00 02-14-354-014 $480.30SFD1 $2,027.70301$2,508.00 02-14-354-015 $480.30SFD1 $2,027.70300$2,508.00 02-14-354-017 $480.30SFD1 $2,027.70298$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 1 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-354-018 $480.30SFD1 $2,027.70297$2,508.00 02-14-354-019 $480.30SFD1 $2,027.70296$2,508.00 02-14-354-020 $480.30SFD1 $2,027.70295$2,508.00 02-14-354-021 $480.30SFD1 $2,027.70294$2,508.00 02-14-355-001 $480.30SFD1 $2,027.70283$2,508.00 02-14-355-002 $480.30SFD1 $2,027.70282$2,508.00 02-14-355-003 $480.30SFD1 $2,027.70281$2,508.00 02-14-355-004 $480.30SFD1 $2,027.70280$2,508.00 02-14-355-005 $480.30SFD1 $2,027.70279$2,508.00 02-14-355-006 $480.30SFD1 $2,027.70278$2,508.00 02-14-355-007 $480.30SFD1 $2,027.70277$2,508.00 02-14-355-008 $480.30SFD1 $2,027.70276$2,508.00 02-14-355-009 $480.30SFD1 $2,027.70275$2,508.00 02-14-355-010 $480.30SFD1 $2,027.70274$2,508.00 02-14-355-011 $480.30SFD1 $2,027.70273$2,508.00 02-14-355-012 $480.30SFD1 $2,027.70293$2,508.00 02-14-355-013 $480.30SFD1 $2,027.70292$2,508.00 02-14-355-014 $480.30SFD1 $2,027.70291$2,508.00 02-14-355-015 $480.30SFD1 $2,027.70290$2,508.00 02-14-355-016 $480.30SFD1 $2,027.70289$2,508.00 02-14-355-017 $480.30SFD1 $2,027.70288$2,508.00 02-14-355-018 $480.30SFD1 $2,027.70287$2,508.00 02-14-355-019 $480.30SFD1 $2,027.70286$2,508.00 02-14-355-020 $480.30SFD1 $2,027.70285$2,508.00 02-14-355-021 $480.30SFD1 $2,027.70284$2,508.00 02-14-356-001 $480.30SFD1 $2,027.70329$2,508.00 02-14-356-002 $480.30SFD1 $2,027.70328$2,508.00 02-14-356-003 $480.30SFD1 $2,027.70327$2,508.00 02-14-356-004 $480.30SFD1 $2,027.70326$2,508.00 02-14-356-005 $480.30SFD1 $2,027.70325$2,508.00 02-14-356-006 $480.30SFD1 $2,027.70324$2,508.00 02-14-356-007 $480.30SFD1 $2,027.70323$2,508.00 02-14-356-008 $480.30SFD1 $2,027.70322$2,508.00 02-14-356-009 $480.30SFD1 $2,027.70321$2,508.00 02-14-356-010 $480.30SFD1 $2,027.70320$2,508.00 02-14-356-011 $480.30SFD1 $2,027.70319$2,508.00 02-14-356-012 $480.30SFD1 $2,027.70318$2,508.00 02-14-356-013 $480.30SFD1 $2,027.70317$2,508.00 02-14-356-014 $480.30SFD1 $2,027.70316$2,508.00 02-14-356-015 $480.30SFD1 $2,027.70315$2,508.00 02-14-356-016 $480.30SFD1 $2,027.70314$2,508.00 02-14-357-001 $480.30SFD1 $2,027.70330$2,508.00 02-14-357-002 $480.30SFD1 $2,027.70331$2,508.00 02-14-357-003 $480.30SFD1 $2,027.70332$2,508.00 02-14-357-004 $480.30SFD1 $2,027.70333$2,508.00 02-14-357-005 $480.30SFD1 $2,027.70334$2,508.00 02-14-357-006 $480.30SFD1 $2,027.70335$2,508.00 02-14-357-007 $480.30SFD1 $2,027.70336$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 2 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-357-008 $480.30SFD1 $2,027.70337$2,508.00 02-14-357-009 $480.30SFD1 $2,027.70338$2,508.00 02-14-357-010 $480.30SFD1 $2,027.70339$2,508.00 02-14-357-011 $480.30SFD1 $2,027.70340$2,508.00 02-14-357-012 $480.30SFD1 $2,027.70341$2,508.00 02-14-357-013 $480.30SFD1 $2,027.70342$2,508.00 02-14-357-014 $480.30SFD1 $2,027.70343$2,508.00 02-14-358-001 $480.30SFD1 $2,027.70313$2,508.00 02-14-358-002 $480.30SFD1 $2,027.70312$2,508.00 02-14-358-003 $480.30SFD1 $2,027.70311$2,508.00 02-14-358-004 $480.30SFD1 $2,027.70310$2,508.00 02-14-358-005 $480.30SFD1 $2,027.70309$2,508.00 02-14-358-006 $480.30SFD1 $2,027.70308$2,508.00 02-14-358-007 $480.30SFD1 $2,027.70307$2,508.00 02-14-358-008 $480.30SFD1 $2,027.70306$2,508.00 02-14-358-009 $480.30SFD1 $2,027.70305$2,508.00 02-14-358-010 $480.30SFD1 $2,027.70304$2,508.00 02-14-358-011 $480.30SFD1 $2,027.70303$2,508.00 02-14-375-001 $480.30SFD1 $2,027.70490$2,508.00 02-14-375-002 $480.30SFD1 $2,027.70489$2,508.00 02-14-375-003 $480.30SFD1 $2,027.70488$2,508.00 02-14-375-004 $480.30SFD1 $2,027.70487$2,508.00 02-14-375-005 $480.30SFD1 $2,027.70486$2,508.00 02-14-375-006 $480.30SFD1 $2,027.70485$2,508.00 02-14-375-007 $480.30SFD1 $2,027.70484$2,508.00 02-14-375-008 $480.30SFD1 $2,027.70483$2,508.00 02-14-375-009 $480.30SFD1 $2,027.70482$2,508.00 02-14-376-001 $480.30SFD1 $2,027.70466$2,508.00 02-14-376-002 $480.30SFD1 $2,027.70467$2,508.00 02-14-376-003 $480.30SFD1 $2,027.70468$2,508.00 02-14-376-004 $480.30SFD1 $2,027.70469$2,508.00 02-14-376-005 $480.30SFD1 $2,027.70470$2,508.00 02-14-376-007 $480.30SFD1 $2,027.70472$2,508.00 02-14-376-008 $480.30SFD1 $2,027.70473$2,508.00 02-14-376-009 $480.30SFD1 $2,027.70474$2,508.00 02-14-376-010 $480.30SFD1 $2,027.70475$2,508.00 02-14-376-011 $480.30SFD1 $2,027.70476$2,508.00 02-14-376-012 $480.30SFD1 $2,027.70477$2,508.00 02-14-376-013 $480.30SFD1 $2,027.70478$2,508.00 02-14-376-014 $480.30SFD1 $2,027.70479$2,508.00 02-14-376-015 $480.30SFD1 $2,027.70480$2,508.00 02-14-376-016 $480.30SFD1 $2,027.70481$2,508.00 02-14-376-017 $480.30SFD1 $2,027.70454$2,508.00 02-14-376-018 $480.30SFD1 $2,027.70455$2,508.00 02-14-376-019 $480.30SFD1 $2,027.70456$2,508.00 02-14-376-020 $480.30SFD1 $2,027.70457$2,508.00 02-14-376-021 $480.30SFD1 $2,027.70458$2,508.00 02-14-376-022 $480.30SFD1 $2,027.70459$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 3 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-376-023 $480.30SFD1 $2,027.70460$2,508.00 02-14-376-024 $480.30SFD1 $2,027.70461$2,508.00 02-14-376-025 $480.30SFD1 $2,027.70462$2,508.00 02-14-376-026 $480.30SFD1 $2,027.70463$2,508.00 02-14-376-027 $480.30SFD1 $2,027.70464$2,508.00 02-14-376-028 $480.30SFD1 $2,027.70465$2,508.00 02-14-377-001 $480.30SFD1 $2,027.70428$2,508.00 02-14-377-002 $480.30SFD1 $2,027.70429$2,508.00 02-14-377-003 $480.30SFD1 $2,027.70430$2,508.00 02-14-377-004 $480.30SFD1 $2,027.70431$2,508.00 02-14-377-005 $480.30SFD1 $2,027.70432$2,508.00 02-14-377-006 $480.30SFD1 $2,027.70433$2,508.00 02-14-377-007 $480.30SFD1 $2,027.70434$2,508.00 02-14-377-008 $480.30SFD1 $2,027.70435$2,508.00 02-14-377-009 $480.30SFD1 $2,027.70436$2,508.00 02-14-377-010 $480.30SFD1 $2,027.70437$2,508.00 02-14-377-011 $480.30SFD1 $2,027.70438$2,508.00 02-14-377-012 $480.30SFD1 $2,027.70439$2,508.00 02-14-377-013 $480.30SFD1 $2,027.70440$2,508.00 02-14-377-014 $480.30SFD1 $2,027.70441$2,508.00 02-14-377-015 $480.30SFD1 $2,027.70442$2,508.00 02-14-377-016 $480.30SFD1 $2,027.70443$2,508.00 02-14-377-017 $480.30SFD1 $2,027.70444$2,508.00 02-14-377-018 $480.30SFD1 $2,027.70445$2,508.00 02-14-377-019 $480.30SFD1 $2,027.70446$2,508.00 02-14-377-020 $480.30SFD1 $2,027.70447$2,508.00 02-14-377-021 $480.30SFD1 $2,027.70448$2,508.00 02-14-377-022 $480.30SFD1 $2,027.70449$2,508.00 02-14-377-023 $480.30SFD1 $2,027.70450$2,508.00 02-14-377-024 $480.30SFD1 $2,027.70451$2,508.00 02-14-377-025 $480.30SFD1 $2,027.70452$2,508.00 02-14-377-026 $480.30SFD1 $2,027.70453$2,508.00 02-14-402-004 $480.30SFD1 $2,027.70390$2,508.00 02-14-402-005 $480.30SFD1 $2,027.70389$2,508.00 02-14-402-007 $480.30SFD1 $2,027.70387$2,508.00 02-14-402-008 $480.30SFD1 $2,027.70386$2,508.00 02-14-402-009 $480.30SFD1 $2,027.70385$2,508.00 02-14-402-012 $480.30SFD1 $2,027.70382$2,508.00 02-14-402-018 $480.30SFD1 $2,027.70376$2,508.00 02-14-403-006 $480.30SFD1 $2,027.70399$2,508.00 02-14-403-014 $480.30SFD1 $2,027.70407$2,508.00 02-14-403-015 $480.30SFD1 $2,027.70408$2,508.00 02-14-403-016 $480.30SFD1 $2,027.70409$2,508.00 02-14-403-017 $480.30SFD1 $2,027.70410$2,508.00 02-14-403-018 $480.30SFD1 $2,027.70411$2,508.00 02-14-403-019 $480.30SFD1 $2,027.70412$2,508.00 02-14-403-020 $480.30SFD1 $2,027.70413$2,508.00 02-14-403-021 $480.30SFD1 $2,027.70414$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 4 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-403-023 $480.30SFD1 $2,027.70416$2,508.00 02-14-403-024 $480.30SFD1 $2,027.70417$2,508.00 02-14-403-026 $480.30SFD1 $2,027.70419$2,508.00 02-14-404-002 $480.30SFD1 $2,027.70345$2,508.00 02-14-404-013 $480.30SFD1 $2,027.70356$2,508.00 02-14-404-014 $480.30SFD1 $2,027.70357$2,508.00 02-14-404-015 $480.30SFD1 $2,027.70358$2,508.00 02-14-404-016 $480.30SFD1 $2,027.70359$2,508.00 02-14-404-017 $480.30SFD1 $2,027.70360$2,508.00 02-14-404-018 $480.30SFD1 $2,027.70361$2,508.00 02-14-404-019 $480.30SFD1 $2,027.70362$2,508.00 02-14-404-020 $480.30SFD1 $2,027.70363$2,508.00 02-14-404-021 $480.30SFD1 $2,027.70364$2,508.00 02-14-404-022 $480.30SFD1 $2,027.70365$2,508.00 02-14-404-023 $480.30SFD1 $2,027.70366$2,508.00 02-14-404-024 $480.30SFD1 $2,027.70367$2,508.00 02-14-404-025 $480.30SFD1 $2,027.70368$2,508.00 02-14-404-026 $480.30SFD1 $2,027.70369$2,508.00 02-14-404-028 $480.30SFD1 $2,027.70371$2,508.00 02-14-404-030 $480.30SFD1 $2,027.70373$2,508.00 02-14-404-031 $480.30SFD1 $2,027.70374$2,508.00 02-14-454-002 $480.30SFD1 $2,027.7091$2,508.00 02-14-454-003 $480.30SFD1 $2,027.7092$2,508.00 02-14-454-005 $480.30SFD1 $2,027.7094$2,508.00 02-14-454-008 $480.30SFD1 $2,027.7097$2,508.00 02-14-454-010 $480.30SFD1 $2,027.7099$2,508.00 02-14-454-011 $480.30SFD1 $2,027.70100$2,508.00 02-14-454-012 $480.30SFD1 $2,027.70101$2,508.00 02-14-454-013 $480.30SFD1 $2,027.70102$2,508.00 02-14-454-014 $480.30SFD1 $2,027.70103$2,508.00 02-14-455-001 $480.30SFD1 $2,027.70168$2,508.00 02-14-455-002 $480.30SFD1 $2,027.70167$2,508.00 02-14-455-003 $480.30SFD1 $2,027.70166$2,508.00 02-14-455-004 $480.30SFD1 $2,027.70165$2,508.00 02-14-455-005 $480.30SFD1 $2,027.70164$2,508.00 02-14-455-006 $480.30SFD1 $2,027.70163$2,508.00 02-14-455-007 $480.30SFD1 $2,027.70162$2,508.00 02-14-455-008 $480.30SFD1 $2,027.70161$2,508.00 02-14-455-009 $480.30SFD1 $2,027.70160$2,508.00 02-14-455-010 $480.30SFD1 $2,027.70159$2,508.00 02-14-455-011 $480.30SFD1 $2,027.70158$2,508.00 02-14-455-012 $480.30SFD1 $2,027.70157$2,508.00 02-14-455-013 $480.30SFD1 $2,027.70156$2,508.00 02-14-455-014 $480.30SFD1 $2,027.70155$2,508.00 02-14-455-015 $480.30SFD1 $2,027.70177$2,508.00 02-14-455-016 $480.30SFD1 $2,027.70176$2,508.00 02-14-455-017 $480.30SFD1 $2,027.70175$2,508.00 02-14-455-018 $480.30SFD1 $2,027.70174$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 5 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-455-023 $480.30SFD1 $2,027.70169$2,508.00 02-14-456-001 $480.30SFD1 $2,027.70154$2,508.00 02-14-456-002 $480.30SFD1 $2,027.70153$2,508.00 02-14-457-001 $480.30SFD1 $2,027.70147$2,508.00 02-14-457-002 $480.30SFD1 $2,027.70146$2,508.00 02-14-457-003 $480.30SFD1 $2,027.70145$2,508.00 02-14-457-004 $480.30SFD1 $2,027.70144$2,508.00 02-14-457-005 $480.30SFD1 $2,027.70143$2,508.00 02-14-457-006 $480.30SFD1 $2,027.70142$2,508.00 02-14-457-007 $480.30SFD1 $2,027.70141$2,508.00 02-14-457-009 $480.30SFD1 $2,027.70139$2,508.00 02-14-457-010 $480.30SFD1 $2,027.70138$2,508.00 02-14-457-011 $480.30SFD1 $2,027.70137$2,508.00 02-14-457-012 $480.30SFD1 $2,027.70136$2,508.00 02-23-103-002 $480.30SFD1 $2,027.70202$2,508.00 02-23-103-003 $480.30SFD1 $2,027.70201$2,508.00 02-23-103-004 $480.30SFD1 $2,027.70200$2,508.00 02-23-103-005 $480.30SFD1 $2,027.70199$2,508.00 02-23-103-006 $480.30SFD1 $2,027.70198$2,508.00 02-23-103-007 $480.30SFD1 $2,027.70197$2,508.00 02-23-103-008 $480.30SFD1 $2,027.70196$2,508.00 02-23-103-009 $480.30SFD1 $2,027.70195$2,508.00 02-23-103-010 $480.30SFD1 $2,027.70194$2,508.00 02-23-103-011 $480.30SFD1 $2,027.70193$2,508.00 02-23-103-012 $480.30SFD1 $2,027.70192$2,508.00 02-23-103-013 $480.30SFD1 $2,027.70191$2,508.00 02-23-103-014 $480.30SFD1 $2,027.70190$2,508.00 02-23-103-015 $480.30SFD1 $2,027.70189$2,508.00 02-23-103-016 $480.30SFD1 $2,027.70188$2,508.00 02-23-103-017 $480.30SFD1 $2,027.70187$2,508.00 02-23-103-018 $480.30SFD1 $2,027.70186$2,508.00 02-23-103-019 $480.30SFD1 $2,027.70185$2,508.00 02-23-104-001 $480.30SFD1 $2,027.70203$2,508.00 02-23-104-002 $480.30SFD1 $2,027.70204$2,508.00 02-23-104-003 $480.30SFD1 $2,027.70205$2,508.00 02-23-104-004 $480.30SFD1 $2,027.70206$2,508.00 02-23-104-005 $480.30SFD1 $2,027.70207$2,508.00 02-23-104-006 $480.30SFD1 $2,027.70208$2,508.00 02-23-104-007 $480.30SFD1 $2,027.70209$2,508.00 02-23-104-008 $480.30SFD1 $2,027.70210$2,508.00 02-23-104-009 $480.30SFD1 $2,027.70211$2,508.00 02-23-104-010 $480.30SFD1 $2,027.70212$2,508.00 02-23-104-011 $480.30SFD1 $2,027.70213$2,508.00 02-23-104-012 $480.30SFD1 $2,027.70214$2,508.00 02-23-104-013 $480.30SFD1 $2,027.70215$2,508.00 02-23-104-014 $480.30SFD1 $2,027.70216$2,508.00 02-23-104-015 $480.30SFD1 $2,027.70217$2,508.00 02-23-104-016 $480.30SFD1 $2,027.70218$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 6 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-23-104-017 $480.30SFD1 $2,027.70219$2,508.00 02-23-104-018 $480.30SFD1 $2,027.70220$2,508.00 02-23-104-019 $480.30SFD1 $2,027.70221$2,508.00 02-23-104-020 $480.30SFD1 $2,027.70222$2,508.00 02-23-104-021 $480.30SFD1 $2,027.70223$2,508.00 02-23-104-022 $480.30SFD1 $2,027.70224$2,508.00 02-23-104-023 $480.30SFD1 $2,027.70225$2,508.00 02-23-104-024 $480.30SFD1 $2,027.70226$2,508.00 02-23-104-025 $480.30SFD1 $2,027.70227$2,508.00 02-23-124-004 $480.30SFD1 $2,027.7035$2,508.00 02-23-124-005 $480.30SFD1 $2,027.7034$2,508.00 02-23-129-016 $480.30SFD1 $2,027.7016$2,508.00 02-23-129-017 $480.30SFD1 $2,027.7017$2,508.00 02-23-129-018 $480.30SFD1 $2,027.7018$2,508.00 02-23-129-019 $480.30SFD1 $2,027.7019$2,508.00 02-23-129-020 $480.30SFD1 $2,027.7020$2,508.00 02-23-129-022 $480.30SFD1 $2,027.7022$2,508.00 02-23-129-023 $480.30SFD1 $2,027.7023$2,508.00 02-23-129-024 $480.30SFD1 $2,027.7024$2,508.00 02-23-129-026 $480.30SFD1 $2,027.7026$2,508.00 02-23-129-028 $480.30SFD1 $2,027.7028$2,508.00 02-23-129-030 $480.30SFD1 $2,027.7030$2,508.00 02-23-130-001 $480.30SFD1 $2,027.7063$2,508.00 02-23-130-002 $480.30SFD1 $2,027.7064$2,508.00 02-23-130-004 $480.30SFD1 $2,027.7066$2,508.00 02-23-130-007 $480.30SFD1 $2,027.7069$2,508.00 02-23-130-008 $480.30SFD1 $2,027.7070$2,508.00 02-23-130-011 $480.30SFD1 $2,027.7073$2,508.00 02-23-130-012 $480.30SFD1 $2,027.7074$2,508.00 02-23-130-013 $480.30SFD1 $2,027.7075$2,508.00 02-23-130-014 $480.30SFD1 $2,027.7076$2,508.00 02-23-130-015 $480.30SFD1 $2,027.7077$2,508.00 02-23-131-002 $480.30SFD1 $2,027.70122$2,508.00 02-23-132-001 $480.30SFD1 $2,027.70178$2,508.00 02-23-132-002 $480.30SFD1 $2,027.70179$2,508.00 02-23-132-003 $480.30SFD1 $2,027.70180$2,508.00 02-23-132-004 $480.30SFD1 $2,027.70181$2,508.00 02-23-132-005 $480.30SFD1 $2,027.70182$2,508.00 02-23-132-006 $480.30SFD1 $2,027.70183$2,508.00 02-23-132-007 $480.30SFD1 $2,027.70184$2,508.00 02-23-201-002 $480.30SFD1 $2,027.70135$2,508.00 02-23-201-003 $480.30SFD1 $2,027.70134$2,508.00 02-23-201-004 $480.30SFD1 $2,027.70133$2,508.00 02-23-201-005 $480.30SFD1 $2,027.70132$2,508.00 02-23-201-007 $480.30SFD1 $2,027.70130$2,508.00 02-23-201-010 $480.30SFD1 $2,027.70127$2,508.00 02-23-201-011 $480.30SFD1 $2,027.70126$2,508.00 02-23-201-012 $480.30SFD1 $2,027.70125$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 7 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-23-201-013 $480.30SFD1 $2,027.70124$2,508.00 02-23-201-014 $480.30SFD1 $2,027.70152$2,508.00 02-23-201-015 $480.30SFD1 $2,027.70151$2,508.00 02-23-201-016 $480.30SFD1 $2,027.70150$2,508.00 02-23-201-017 $480.30SFD1 $2,027.70149$2,508.00 02-23-201-018 $480.30SFD1 $2,027.70148$2,508.00 02-23-203-005 $480.30SFD1 $2,027.70114$2,508.00 02-23-203-006 $480.30SFD1 $2,027.70113$2,508.00 02-23-203-007 $480.30SFD1 $2,027.70112$2,508.00 02-23-203-008 $480.30SFD1 $2,027.70111$2,508.00 02-23-203-009 $480.30SFD1 $2,027.70110$2,508.00 02-23-203-010 $480.30SFD1 $2,027.70109$2,508.00 02-23-203-011 $480.30SFD1 $2,027.70108$2,508.00 02-23-203-012 $480.30SFD1 $2,027.70107$2,508.00 02-23-203-013 $480.30SFD1 $2,027.70106$2,508.00 02-23-203-014 $480.30SFD1 $2,027.70105$2,508.00 02-23-203-015 $480.30SFD1 $2,027.70104$2,508.00 Subtotal $713,750.40352 $169,065.60$882,816.00 Single Family Property - Partial Prepayment (96.01% 02-14-354-016 $2,427.08PREPAY961 $80.92299$2,508.00 Subtotal $80.921 $2,427.08$2,508.00 Single Family Property - Partial Prepayment (34.31% 02-23-129-002 $1,176.00PREPAY341 $1,332.002$2,508.00 Subtotal $1,332.001 $1,176.00$2,508.00 Series 2 Single Family Property 02-14-170-001 $2,508.00SFD1 $0.00501$2,508.00 02-14-170-002 $2,508.00SFD1 $0.00502$2,508.00 02-14-170-003 $2,508.00SFD1 $0.00503$2,508.00 02-14-170-004 $2,508.00SFD1 $0.00504$2,508.00 02-14-170-005 $2,508.00SFD1 $0.00505$2,508.00 02-14-170-006 $2,508.00SFD1 $0.00506$2,508.00 02-14-170-007 $2,508.00SFD1 $0.00507$2,508.00 02-14-170-008 $2,508.00SFD1 $0.00508$2,508.00 02-14-170-009 $2,508.00SFD1 $0.00509$2,508.00 02-14-170-010 $2,508.00SFD1 $0.00510$2,508.00 02-14-170-011 $2,508.00SFD1 $0.00511$2,508.00 02-14-170-012 $2,508.00SFD1 $0.00512$2,508.00 02-14-170-013 $2,508.00SFD1 $0.00513$2,508.00 02-14-170-014 $2,508.00SFD1 $0.00514$2,508.00 02-14-171-001 $2,508.00SFD1 $0.00500$2,508.00 02-14-171-002 $2,508.00SFD1 $0.00499$2,508.00 02-14-171-003 $2,508.00SFD1 $0.00498$2,508.00 02-14-171-004 $2,508.00SFD1 $0.00497$2,508.00 02-14-171-005 $2,508.00SFD1 $0.00496$2,508.00 02-14-171-006 $2,508.00SFD1 $0.00495$2,508.00 02-14-171-007 $2,508.00SFD1 $0.00494$2,508.00 02-14-171-008 $2,508.00SFD1 $0.00493$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 8 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-171-009 $2,508.00SFD1 $0.00492$2,508.00 02-14-171-010 $2,508.00SFD1 $0.00491$2,508.00 02-14-172-001 $2,508.00SFD1 $0.00588$2,508.00 02-14-172-002 $2,508.00SFD1 $0.00587$2,508.00 02-14-172-003 $2,508.00SFD1 $0.00586$2,508.00 02-14-172-004 $2,508.00SFD1 $0.00585$2,508.00 02-14-172-005 $2,508.00SFD1 $0.00584$2,508.00 02-14-172-006 $2,508.00SFD1 $0.00583$2,508.00 02-14-173-001 $2,508.00SFD1 $0.00573$2,508.00 02-14-173-002 $2,508.00SFD1 $0.00574$2,508.00 02-14-173-003 $2,508.00SFD1 $0.00575$2,508.00 02-14-173-004 $2,508.00SFD1 $0.00576$2,508.00 02-14-173-005 $2,508.00SFD1 $0.00577$2,508.00 02-14-173-006 $2,508.00SFD1 $0.00578$2,508.00 02-14-174-001 $2,508.00SFD1 $0.00572$2,508.00 02-14-174-002 $2,508.00SFD1 $0.00571$2,508.00 02-14-174-003 $2,508.00SFD1 $0.00570$2,508.00 02-14-174-004 $2,508.00SFD1 $0.00569$2,508.00 02-14-174-005 $2,508.00SFD1 $0.00568$2,508.00 02-14-174-006 $2,508.00SFD1 $0.00567$2,508.00 02-14-174-007 $2,508.00SFD1 $0.00566$2,508.00 02-14-174-008 $2,508.00SFD1 $0.00557$2,508.00 02-14-174-009 $2,508.00SFD1 $0.00556$2,508.00 02-14-174-010 $2,508.00SFD1 $0.00555$2,508.00 02-14-174-011 $2,508.00SFD1 $0.00554$2,508.00 02-14-174-012 $2,508.00SFD1 $0.00553$2,508.00 02-14-174-013 $2,508.00SFD1 $0.00552$2,508.00 02-14-174-014 $2,508.00SFD1 $0.00551$2,508.00 02-14-174-015 $2,508.00SFD1 $0.00550$2,508.00 02-14-175-001 $2,508.00SFD1 $0.00549$2,508.00 02-14-175-002 $2,508.00SFD1 $0.00548$2,508.00 02-14-175-003 $2,508.00SFD1 $0.00547$2,508.00 02-14-175-004 $2,508.00SFD1 $0.00546$2,508.00 02-14-175-005 $2,508.00SFD1 $0.00545$2,508.00 02-14-175-006 $2,508.00SFD1 $0.00544$2,508.00 02-14-175-007 $2,508.00SFD1 $0.00543$2,508.00 02-14-175-008 $2,508.00SFD1 $0.00542$2,508.00 02-14-175-009 $2,508.00SFD1 $0.00541$2,508.00 02-14-225-001 $2,508.00SFD1 $0.00703$2,508.00 02-14-225-002 $2,508.00SFD1 $0.00704$2,508.00 02-14-225-003 $2,508.00SFD1 $0.00705$2,508.00 02-14-225-004 $2,508.00SFD1 $0.00706$2,508.00 02-14-225-005 $2,508.00SFD1 $0.00707$2,508.00 02-14-225-006 $2,508.00SFD1 $0.00708$2,508.00 02-14-225-007 $2,508.00SFD1 $0.00709$2,508.00 02-14-225-008 $2,508.00SFD1 $0.00710$2,508.00 02-14-225-009 $2,508.00SFD1 $0.00711$2,508.00 02-14-227-001 $2,508.00SFD1 $0.00712$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 9 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-227-002 $2,508.00SFD1 $0.00713$2,508.00 02-14-227-003 $2,508.00SFD1 $0.00714$2,508.00 02-14-227-004 $2,508.00SFD1 $0.00715$2,508.00 02-14-227-005 $2,508.00SFD1 $0.00716$2,508.00 02-14-227-006 $2,508.00SFD1 $0.00717$2,508.00 02-14-227-007 $2,508.00SFD1 $0.00718$2,508.00 02-14-227-008 $2,508.00SFD1 $0.00719$2,508.00 02-14-227-009 $2,508.00SFD1 $0.00720$2,508.00 02-14-227-010 $2,508.00SFD1 $0.00721$2,508.00 02-14-227-011 $2,508.00SFD1 $0.00722$2,508.00 02-14-227-012 $2,508.00SFD1 $0.00723$2,508.00 02-14-228-001 $2,508.00SFD1 $0.00596$2,508.00 02-14-228-002 $2,508.00SFD1 $0.00595$2,508.00 02-14-228-003 $2,508.00SFD1 $0.00594$2,508.00 02-14-228-004 $2,508.00SFD1 $0.00593$2,508.00 02-14-228-005 $2,508.00SFD1 $0.00592$2,508.00 02-14-228-006 $2,508.00SFD1 $0.00591$2,508.00 02-14-228-007 $2,508.00SFD1 $0.00590$2,508.00 02-14-228-008 $2,508.00SFD1 $0.00589$2,508.00 02-14-253-001 $2,508.00SFD1 $0.00663$2,508.00 02-14-253-002 $2,508.00SFD1 $0.00662$2,508.00 02-14-253-003 $2,508.00SFD1 $0.00661$2,508.00 02-14-253-004 $2,508.00SFD1 $0.00660$2,508.00 02-14-253-005 $2,508.00SFD1 $0.00659$2,508.00 02-14-253-006 $2,508.00SFD1 $0.00658$2,508.00 02-14-253-007 $2,508.00SFD1 $0.00657$2,508.00 02-14-253-008 $2,508.00SFD1 $0.00656$2,508.00 02-14-253-009 $2,508.00SFD1 $0.00655$2,508.00 02-14-253-010 $2,508.00SFD1 $0.00654$2,508.00 02-14-253-011 $2,508.00SFD1 $0.00653$2,508.00 02-14-253-012 $2,508.00SFD1 $0.00652$2,508.00 02-14-253-013 $2,508.00SFD1 $0.00651$2,508.00 02-14-253-014 $2,508.00SFD1 $0.00650$2,508.00 02-14-253-015 $2,508.00SFD1 $0.00649$2,508.00 02-14-253-016 $2,508.00SFD1 $0.00648$2,508.00 02-14-253-017 $2,508.00SFD1 $0.00647$2,508.00 02-14-253-018 $2,508.00SFD1 $0.00646$2,508.00 02-14-253-019 $2,508.00SFD1 $0.00645$2,508.00 02-14-253-020 $2,508.00SFD1 $0.00644$2,508.00 02-14-253-021 $2,508.00SFD1 $0.00643$2,508.00 02-14-253-022 $2,508.00SFD1 $0.00642$2,508.00 02-14-253-023 $2,508.00SFD1 $0.00641$2,508.00 02-14-253-024 $2,508.00SFD1 $0.00640$2,508.00 02-14-253-025 $2,508.00SFD1 $0.00639$2,508.00 02-14-253-026 $2,508.00SFD1 $0.00638$2,508.00 02-14-253-027 $2,508.00SFD1 $0.00637$2,508.00 02-14-253-028 $2,508.00SFD1 $0.00636$2,508.00 02-14-253-029 $2,508.00SFD1 $0.00635$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 10 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-253-030 $2,508.00SFD1 $0.00634$2,508.00 02-14-253-031 $2,508.00SFD1 $0.00633$2,508.00 02-14-253-032 $2,508.00SFD1 $0.00632$2,508.00 02-14-254-001 $2,508.00SFD1 $0.00664$2,508.00 02-14-254-002 $2,508.00SFD1 $0.00665$2,508.00 02-14-254-003 $2,508.00SFD1 $0.00666$2,508.00 02-14-254-004 $2,508.00SFD1 $0.00667$2,508.00 02-14-254-005 $2,508.00SFD1 $0.00668$2,508.00 02-14-254-006 $2,508.00SFD1 $0.00669$2,508.00 02-14-254-007 $2,508.00SFD1 $0.00670$2,508.00 02-14-254-008 $2,508.00SFD1 $0.00671$2,508.00 02-14-254-009 $2,508.00SFD1 $0.00672$2,508.00 02-14-254-010 $2,508.00SFD1 $0.00673$2,508.00 02-14-254-011 $2,508.00SFD1 $0.00674$2,508.00 02-14-254-012 $2,508.00SFD1 $0.00675$2,508.00 02-14-254-013 $2,508.00SFD1 $0.00676$2,508.00 02-14-254-014 $2,508.00SFD1 $0.00677$2,508.00 02-14-254-015 $2,508.00SFD1 $0.00678$2,508.00 02-14-254-016 $2,508.00SFD1 $0.00679$2,508.00 02-14-254-017 $2,508.00SFD1 $0.00680$2,508.00 02-14-254-018 $2,508.00SFD1 $0.00681$2,508.00 02-14-254-019 $2,508.00SFD1 $0.00682$2,508.00 02-14-254-020 $2,508.00SFD1 $0.00683$2,508.00 02-14-254-021 $2,508.00SFD1 $0.00684$2,508.00 02-14-254-022 $2,508.00SFD1 $0.00685$2,508.00 02-14-254-023 $2,508.00SFD1 $0.00686$2,508.00 02-14-254-024 $2,508.00SFD1 $0.00687$2,508.00 02-14-254-025 $2,508.00SFD1 $0.00688$2,508.00 02-14-254-026 $2,508.00SFD1 $0.00689$2,508.00 02-14-254-027 $2,508.00SFD1 $0.00690$2,508.00 02-14-254-028 $2,508.00SFD1 $0.00691$2,508.00 02-14-254-029 $2,508.00SFD1 $0.00692$2,508.00 02-14-254-030 $2,508.00SFD1 $0.00693$2,508.00 02-14-254-031 $2,508.00SFD1 $0.00694$2,508.00 02-14-254-032 $2,508.00SFD1 $0.00695$2,508.00 02-14-254-033 $2,508.00SFD1 $0.00696$2,508.00 02-14-254-034 $2,508.00SFD1 $0.00697$2,508.00 02-14-254-035 $2,508.00SFD1 $0.00698$2,508.00 02-14-254-036 $2,508.00SFD1 $0.00699$2,508.00 02-14-254-037 $2,508.00SFD1 $0.00700$2,508.00 02-14-254-038 $2,508.00SFD1 $0.00701$2,508.00 02-14-254-039 $2,508.00SFD1 $0.00702$2,508.00 02-14-255-001 $2,508.00SFD1 $0.00597$2,508.00 02-14-255-002 $2,508.00SFD1 $0.00598$2,508.00 02-14-255-003 $2,508.00SFD1 $0.00599$2,508.00 02-14-255-004 $2,508.00SFD1 $0.00600$2,508.00 02-14-255-005 $2,508.00SFD1 $0.00601$2,508.00 02-14-255-006 $2,508.00SFD1 $0.00602$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 11 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-255-007 $2,508.00SFD1 $0.00603$2,508.00 02-14-255-008 $2,508.00SFD1 $0.00604$2,508.00 02-14-255-009 $2,508.00SFD1 $0.00605$2,508.00 02-14-255-010 $2,508.00SFD1 $0.00606$2,508.00 02-14-255-011 $2,508.00SFD1 $0.00607$2,508.00 02-14-255-012 $2,508.00SFD1 $0.00608$2,508.00 02-14-255-013 $2,508.00SFD1 $0.00609$2,508.00 02-14-255-014 $2,508.00SFD1 $0.00610$2,508.00 02-14-255-015 $2,508.00SFD1 $0.00611$2,508.00 02-14-255-016 $2,508.00SFD1 $0.00612$2,508.00 02-14-255-017 $2,508.00SFD1 $0.00613$2,508.00 02-14-255-018 $2,508.00SFD1 $0.00614$2,508.00 02-14-255-019 $2,508.00SFD1 $0.00615$2,508.00 02-14-255-020 $2,508.00SFD1 $0.00616$2,508.00 02-14-255-021 $2,508.00SFD1 $0.00617$2,508.00 02-14-255-022 $2,508.00SFD1 $0.00618$2,508.00 02-14-255-023 $2,508.00SFD1 $0.00619$2,508.00 02-14-255-024 $2,508.00SFD1 $0.00620$2,508.00 02-14-255-025 $2,508.00SFD1 $0.00621$2,508.00 02-14-255-026 $2,508.00SFD1 $0.00622$2,508.00 02-14-255-027 $2,508.00SFD1 $0.00623$2,508.00 02-14-255-028 $2,508.00SFD1 $0.00624$2,508.00 02-14-255-029 $2,508.00SFD1 $0.00625$2,508.00 02-14-255-030 $2,508.00SFD1 $0.00626$2,508.00 02-14-255-031 $2,508.00SFD1 $0.00627$2,508.00 02-14-255-032 $2,508.00SFD1 $0.00628$2,508.00 02-14-255-033 $2,508.00SFD1 $0.00629$2,508.00 02-14-255-034 $2,508.00SFD1 $0.00630$2,508.00 02-14-255-035 $2,508.00SFD1 $0.00631$2,508.00 02-14-320-001 $2,508.00SFD1 $0.00515$2,508.00 02-14-320-002 $2,508.00SFD1 $0.00516$2,508.00 02-14-320-003 $2,508.00SFD1 $0.00517$2,508.00 02-14-320-004 $2,508.00SFD1 $0.00518$2,508.00 02-14-320-005 $2,508.00SFD1 $0.00519$2,508.00 02-14-321-001 $2,508.00SFD1 $0.00582$2,508.00 02-14-321-002 $2,508.00SFD1 $0.00581$2,508.00 02-14-321-003 $2,508.00SFD1 $0.00580$2,508.00 02-14-321-004 $2,508.00SFD1 $0.00579$2,508.00 02-14-322-001 $2,508.00SFD1 $0.00520$2,508.00 02-14-322-002 $2,508.00SFD1 $0.00521$2,508.00 02-14-322-003 $2,508.00SFD1 $0.00522$2,508.00 02-14-322-004 $2,508.00SFD1 $0.00523$2,508.00 02-14-322-005 $2,508.00SFD1 $0.00524$2,508.00 02-14-322-006 $2,508.00SFD1 $0.00525$2,508.00 02-14-323-001 $2,508.00SFD1 $0.00565$2,508.00 02-14-323-002 $2,508.00SFD1 $0.00564$2,508.00 02-14-323-003 $2,508.00SFD1 $0.00563$2,508.00 02-14-323-004 $2,508.00SFD1 $0.00562$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 12 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-323-005 $2,508.00SFD1 $0.00561$2,508.00 02-14-323-006 $2,508.00SFD1 $0.00560$2,508.00 02-14-323-007 $2,508.00SFD1 $0.00559$2,508.00 02-14-323-008 $2,508.00SFD1 $0.00558$2,508.00 02-14-324-001 $2,508.00SFD1 $0.00540$2,508.00 02-14-324-002 $2,508.00SFD1 $0.00539$2,508.00 02-14-324-003 $2,508.00SFD1 $0.00538$2,508.00 02-14-324-004 $2,508.00SFD1 $0.00537$2,508.00 02-14-324-005 $2,508.00SFD1 $0.00536$2,508.00 02-14-324-006 $2,508.00SFD1 $0.00535$2,508.00 02-14-325-001 $2,508.00SFD1 $0.00526$2,508.00 02-14-325-002 $2,508.00SFD1 $0.00527$2,508.00 02-14-325-003 $2,508.00SFD1 $0.00528$2,508.00 02-14-325-004 $2,508.00SFD1 $0.00529$2,508.00 02-14-325-005 $2,508.00SFD1 $0.00530$2,508.00 02-14-325-006 $2,508.00SFD1 $0.00531$2,508.00 02-14-325-007 $2,508.00SFD1 $0.00532$2,508.00 02-14-325-008 $2,508.00SFD1 $0.00533$2,508.00 02-14-325-009 $2,508.00SFD1 $0.00534$2,508.00 Subtotal $0.00233 $584,364.00$584,364.00 Series 2 Duplex Property 02-11-490-002 $4,106.00DUP2 $0.00804$4,106.00 02-11-490-003 $4,106.00DUP2 $0.00805$4,106.00 02-11-490-004 $4,106.00DUP2 $0.00806$4,106.00 02-11-490-005 $4,106.00DUP2 $0.00807$4,106.00 02-11-490-006 $4,106.00DUP2 $0.00808$4,106.00 02-11-490-007 $4,106.00DUP2 $0.00809$4,106.00 02-11-490-008 $4,106.00DUP2 $0.00810$4,106.00 02-11-490-009 $4,106.00DUP2 $0.00811$4,106.00 02-11-490-010 $4,106.00DUP2 $0.00812$4,106.00 02-11-490-011 $4,106.00DUP2 $0.00813$4,106.00 02-11-491-002 $4,106.00DUP2 $0.00724$4,106.00 02-11-491-003 $4,106.00DUP2 $0.00725$4,106.00 02-11-491-004 $4,106.00DUP2 $0.00726$4,106.00 02-14-222-001 $4,106.00DUP2 $0.00773$4,106.00 02-14-222-002 $4,106.00DUP2 $0.00774$4,106.00 02-14-222-003 $4,106.00DUP2 $0.00775$4,106.00 02-14-222-004 $4,106.00DUP2 $0.00776$4,106.00 02-14-222-005 $4,106.00DUP2 $0.00777$4,106.00 02-14-222-006 $4,106.00DUP2 $0.00778$4,106.00 02-14-222-007 $4,106.00DUP2 $0.00779$4,106.00 02-14-222-008 $4,106.00DUP2 $0.00780$4,106.00 02-14-222-009 $4,106.00DUP2 $0.00781$4,106.00 02-14-222-010 $4,106.00DUP2 $0.00782$4,106.00 02-14-222-011 $4,106.00DUP2 $0.00783$4,106.00 02-14-222-012 $4,106.00DUP2 $0.00784$4,106.00 02-14-223-001 $4,106.00DUP2 $0.00785$4,106.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 13 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-223-002 $4,106.00DUP2 $0.00786$4,106.00 02-14-223-003 $4,106.00DUP2 $0.00787$4,106.00 02-14-223-004 $4,106.00DUP2 $0.00788$4,106.00 02-14-223-005 $4,106.00DUP2 $0.00789$4,106.00 02-14-223-006 $4,106.00DUP2 $0.00790$4,106.00 02-14-223-007 $4,106.00DUP2 $0.00791$4,106.00 02-14-223-008 $4,106.00DUP2 $0.00792$4,106.00 02-14-223-009 $4,106.00DUP2 $0.00793$4,106.00 02-14-223-010 $4,106.00DUP2 $0.00794$4,106.00 02-14-223-011 $4,106.00DUP2 $0.00795$4,106.00 02-14-223-012 $4,106.00DUP2 $0.00796$4,106.00 02-14-223-013 $4,106.00DUP2 $0.00797$4,106.00 02-14-223-014 $4,106.00DUP2 $0.00798$4,106.00 02-14-223-015 $4,106.00DUP2 $0.00799$4,106.00 02-14-223-016 $4,106.00DUP2 $0.00800$4,106.00 02-14-223-017 $4,106.00DUP2 $0.00801$4,106.00 02-14-223-018 $4,106.00DUP2 $0.00802$4,106.00 02-14-223-019 $4,106.00DUP2 $0.00803$4,106.00 02-14-224-001 $4,106.00DUP2 $0.00814$4,106.00 02-14-224-002 $4,106.00DUP2 $0.00815$4,106.00 02-14-224-003 $4,106.00DUP2 $0.00816$4,106.00 02-14-224-004 $4,106.00DUP2 $0.00817$4,106.00 02-14-224-005 $4,106.00DUP2 $0.00818$4,106.00 02-14-224-006 $4,106.00DUP2 $0.00819$4,106.00 02-14-224-007 $4,106.00DUP2 $0.00820$4,106.00 02-14-224-008 $4,106.00DUP2 $0.00821$4,106.00 02-14-224-009 $4,106.00DUP2 $0.00822$4,106.00 02-14-224-010 $4,106.00DUP2 $0.00823$4,106.00 02-14-224-011 $4,106.00DUP2 $0.00824$4,106.00 02-14-224-012 $4,106.00DUP2 $0.00825$4,106.00 02-14-224-013 $4,106.00DUP2 $0.00826$4,106.00 02-14-224-014 $4,106.00DUP2 $0.00827$4,106.00 02-14-224-015 $4,106.00DUP2 $0.00828$4,106.00 02-14-224-016 $4,106.00DUP2 $0.00829$4,106.00 02-14-224-017 $4,106.00DUP2 $0.00830$4,106.00 02-14-224-018 $4,106.00DUP2 $0.00831$4,106.00 02-14-224-019 $4,106.00DUP2 $0.00832$4,106.00 02-14-224-020 $4,106.00DUP2 $0.00833$4,106.00 02-14-224-021 $4,106.00DUP2 $0.00834$4,106.00 02-14-224-022 $4,106.00DUP2 $0.00835$4,106.00 02-14-225-011 $4,106.00DUP2 $0.00772$4,106.00 02-14-225-012 $4,106.00DUP2 $0.00771$4,106.00 02-14-225-013 $4,106.00DUP2 $0.00770$4,106.00 02-14-225-014 $4,106.00DUP2 $0.00769$4,106.00 02-14-225-015 $4,106.00DUP2 $0.00768$4,106.00 02-14-225-016 $4,106.00DUP2 $0.00767$4,106.00 02-14-225-017 $4,106.00DUP2 $0.00766$4,106.00 02-14-225-018 $4,106.00DUP2 $0.00765$4,106.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 14 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-225-019 $4,106.00DUP2 $0.00764$4,106.00 02-14-225-020 $4,106.00DUP2 $0.00763$4,106.00 02-14-225-021 $4,106.00DUP2 $0.00762$4,106.00 02-14-225-022 $4,106.00DUP2 $0.00761$4,106.00 02-14-225-023 $4,106.00DUP2 $0.00760$4,106.00 02-14-225-024 $4,106.00DUP2 $0.00759$4,106.00 02-14-225-025 $4,106.00DUP2 $0.00758$4,106.00 02-14-227-014 $4,106.00DUP2 $0.00757$4,106.00 02-14-227-015 $4,106.00DUP2 $0.00756$4,106.00 02-14-227-016 $4,106.00DUP2 $0.00755$4,106.00 02-14-227-017 $4,106.00DUP2 $0.00754$4,106.00 02-14-227-018 $4,106.00DUP2 $0.00753$4,106.00 02-14-227-019 $4,106.00DUP2 $0.00752$4,106.00 02-14-227-020 $4,106.00DUP2 $0.00751$4,106.00 02-14-227-021 $4,106.00DUP2 $0.00750$4,106.00 02-14-227-022 $4,106.00DUP2 $0.00749$4,106.00 02-14-227-023 $4,106.00DUP2 $0.00748$4,106.00 02-14-227-024 $4,106.00DUP2 $0.00747$4,106.00 02-14-227-025 $4,106.00DUP2 $0.00746$4,106.00 02-14-227-026 $4,106.00DUP2 $0.00745$4,106.00 02-14-227-027 $4,106.00DUP2 $0.00744$4,106.00 02-14-227-028 $4,106.00DUP2 $0.00743$4,106.00 02-14-227-029 $4,106.00DUP2 $0.00742$4,106.00 02-14-227-030 $4,106.00DUP2 $0.00741$4,106.00 02-14-227-031 $4,106.00DUP2 $0.00740$4,106.00 02-14-227-032 $4,106.00DUP2 $0.00739$4,106.00 02-14-227-033 $4,106.00DUP2 $0.00738$4,106.00 02-14-227-034 $4,106.00DUP2 $0.00737$4,106.00 02-14-227-035 $4,106.00DUP2 $0.00736$4,106.00 02-14-227-036 $4,106.00DUP2 $0.00735$4,106.00 02-14-227-037 $4,106.00DUP2 $0.00734$4,106.00 02-14-227-038 $4,106.00DUP2 $0.00733$4,106.00 02-14-227-039 $4,106.00DUP2 $0.00732$4,106.00 02-14-227-040 $4,106.00DUP2 $0.00731$4,106.00 02-14-229-001 $4,106.00DUP2 $0.00727$4,106.00 02-14-229-002 $4,106.00DUP2 $0.00728$4,106.00 02-14-229-003 $4,106.00DUP2 $0.00729$4,106.00 02-14-229-004 $4,106.00DUP2 $0.00730$4,106.00 Subtotal $0.00224 $459,872.00$459,872.00 Series 2 Townhome Property 02-14-100-020 $516,434.00THM298 $0.00NA$516,434.00 Subtotal $0.00298 $516,434.00$516,434.00 Prepaid Single Family Property 02-14-353-006 $2,508.00PREPAYS1 $0.00233$2,508.00 02-14-353-033 $2,508.00PREPAYS1 $0.00260$2,508.00 02-14-376-006 $2,508.00PREPAYS1 $0.00471$2,508.00 02-14-402-001 $2,508.00PREPAYS1 $0.00393$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 15 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-402-002 $2,508.00PREPAYS1 $0.00392$2,508.00 02-14-402-003 $2,508.00PREPAYS1 $0.00391$2,508.00 02-14-402-006 $2,508.00PREPAYS1 $0.00388$2,508.00 02-14-402-010 $2,508.00PREPAYS1 $0.00384$2,508.00 02-14-402-011 $2,508.00PREPAYS1 $0.00383$2,508.00 02-14-402-013 $2,508.00PREPAYS1 $0.00381$2,508.00 02-14-402-014 $2,508.00PREPAYS1 $0.00380$2,508.00 02-14-402-015 $2,508.00PREPAYS1 $0.00379$2,508.00 02-14-402-016 $2,508.00PREPAYS1 $0.00378$2,508.00 02-14-402-017 $2,508.00PREPAYS1 $0.00377$2,508.00 02-14-402-019 $2,508.00PREPAYS1 $0.00375$2,508.00 02-14-403-001 $2,508.00PREPAYS1 $0.00394$2,508.00 02-14-403-002 $2,508.00PREPAYS1 $0.00395$2,508.00 02-14-403-003 $2,508.00PREPAYS1 $0.00396$2,508.00 02-14-403-004 $2,508.00PREPAYS1 $0.00397$2,508.00 02-14-403-005 $2,508.00PREPAYS1 $0.00398$2,508.00 02-14-403-007 $2,508.00PREPAYS1 $0.00400$2,508.00 02-14-403-008 $2,508.00PREPAYS1 $0.00401$2,508.00 02-14-403-009 $2,508.00PREPAYS1 $0.00402$2,508.00 02-14-403-010 $2,508.00PREPAYS1 $0.00403$2,508.00 02-14-403-011 $2,508.00PREPAYS1 $0.00404$2,508.00 02-14-403-012 $2,508.00PREPAYS1 $0.00405$2,508.00 02-14-403-013 $2,508.00PREPAYS1 $0.00406$2,508.00 02-14-403-022 $2,508.00PREPAYS1 $0.00415$2,508.00 02-14-403-025 $2,508.00PREPAYS1 $0.00418$2,508.00 02-14-403-027 $2,508.00PREPAYS1 $0.00420$2,508.00 02-14-403-028 $2,508.00PREPAYS1 $0.00421$2,508.00 02-14-403-029 $2,508.00PREPAYS1 $0.00422$2,508.00 02-14-403-030 $2,508.00PREPAYS1 $0.00423$2,508.00 02-14-403-031 $2,508.00PREPAYS1 $0.00424$2,508.00 02-14-403-032 $2,508.00PREPAYS1 $0.00425$2,508.00 02-14-403-033 $2,508.00PREPAYS1 $0.00426$2,508.00 02-14-403-034 $2,508.00PREPAYS1 $0.00427$2,508.00 02-14-404-001 $2,508.00PREPAYS1 $0.00344$2,508.00 02-14-404-003 $2,508.00PREPAYS1 $0.00346$2,508.00 02-14-404-004 $2,508.00PREPAYS1 $0.00347$2,508.00 02-14-404-005 $2,508.00PREPAYS1 $0.00348$2,508.00 02-14-404-006 $2,508.00PREPAYS1 $0.00349$2,508.00 02-14-404-007 $2,508.00PREPAYS1 $0.00350$2,508.00 02-14-404-008 $2,508.00PREPAYS1 $0.00351$2,508.00 02-14-404-009 $2,508.00PREPAYS1 $0.00352$2,508.00 02-14-404-010 $2,508.00PREPAYS1 $0.00353$2,508.00 02-14-404-011 $2,508.00PREPAYS1 $0.00354$2,508.00 02-14-404-012 $2,508.00PREPAYS1 $0.00355$2,508.00 02-14-404-027 $2,508.00PREPAYS1 $0.00370$2,508.00 02-14-404-029 $2,508.00PREPAYS1 $0.00372$2,508.00 02-14-454-004 $2,508.00PREPAYS1 $0.0093$2,508.00 02-14-454-006 $2,508.00PREPAYS1 $0.0095$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 16 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-454-007 $2,508.00PREPAYS1 $0.0096$2,508.00 02-14-454-009 $2,508.00PREPAYS1 $0.0098$2,508.00 02-14-455-019 $2,508.00PREPAYS1 $0.00173$2,508.00 02-14-455-020 $2,508.00PREPAYS1 $0.00172$2,508.00 02-14-455-021 $2,508.00PREPAYS1 $0.00171$2,508.00 02-14-455-022 $2,508.00PREPAYS1 $0.00170$2,508.00 02-14-456-003 $2,508.00PREPAYS1 $0.00123$2,508.00 02-14-457-008 $2,508.00PREPAYS1 $0.00140$2,508.00 02-23-124-001 $2,508.00PREPAYS1 $0.0038$2,508.00 02-23-124-002 $2,508.00PREPAYS1 $0.0037$2,508.00 02-23-124-003 $2,508.00PREPAYS1 $0.0036$2,508.00 02-23-124-006 $2,508.00PREPAYS1 $0.0033$2,508.00 02-23-124-007 $2,508.00PREPAYS1 $0.0032$2,508.00 02-23-124-008 $2,508.00PREPAYS1 $0.0031$2,508.00 02-23-127-001 $2,508.00PREPAYS1 $0.0050$2,508.00 02-23-127-002 $2,508.00PREPAYS1 $0.0049$2,508.00 02-23-127-003 $2,508.00PREPAYS1 $0.0048$2,508.00 02-23-127-004 $2,508.00PREPAYS1 $0.0047$2,508.00 02-23-127-005 $2,508.00PREPAYS1 $0.0046$2,508.00 02-23-127-006 $2,508.00PREPAYS1 $0.0045$2,508.00 02-23-127-007 $2,508.00PREPAYS1 $0.0044$2,508.00 02-23-127-008 $2,508.00PREPAYS1 $0.0043$2,508.00 02-23-127-009 $2,508.00PREPAYS1 $0.0042$2,508.00 02-23-127-010 $2,508.00PREPAYS1 $0.0041$2,508.00 02-23-127-011 $2,508.00PREPAYS1 $0.0040$2,508.00 02-23-127-012 $2,508.00PREPAYS1 $0.0039$2,508.00 02-23-128-001 $2,508.00PREPAYS1 $0.0051$2,508.00 02-23-128-002 $2,508.00PREPAYS1 $0.0052$2,508.00 02-23-128-003 $2,508.00PREPAYS1 $0.0053$2,508.00 02-23-128-004 $2,508.00PREPAYS1 $0.0054$2,508.00 02-23-128-005 $2,508.00PREPAYS1 $0.0055$2,508.00 02-23-128-006 $2,508.00PREPAYS1 $0.0056$2,508.00 02-23-128-007 $2,508.00PREPAYS1 $0.0057$2,508.00 02-23-128-008 $2,508.00PREPAYS1 $0.0058$2,508.00 02-23-128-009 $2,508.00PREPAYS1 $0.0059$2,508.00 02-23-128-010 $2,508.00PREPAYS1 $0.0060$2,508.00 02-23-128-011 $2,508.00PREPAYS1 $0.0061$2,508.00 02-23-128-012 $2,508.00PREPAYS1 $0.0062$2,508.00 02-23-128-013 $2,508.00PREPAYS1 $0.0078$2,508.00 02-23-128-014 $2,508.00PREPAYS1 $0.0079$2,508.00 02-23-128-015 $2,508.00PREPAYS1 $0.0080$2,508.00 02-23-128-016 $2,508.00PREPAYS1 $0.0081$2,508.00 02-23-128-017 $2,508.00PREPAYS1 $0.0082$2,508.00 02-23-128-018 $2,508.00PREPAYS1 $0.0083$2,508.00 02-23-128-019 $2,508.00PREPAYS1 $0.0084$2,508.00 02-23-128-020 $2,508.00PREPAYS1 $0.0085$2,508.00 02-23-128-021 $2,508.00PREPAYS1 $0.0086$2,508.00 02-23-128-022 $2,508.00PREPAYS1 $0.0087$2,508.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 17 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-23-128-023 $2,508.00PREPAYS1 $0.0088$2,508.00 02-23-128-024 $2,508.00PREPAYS1 $0.0089$2,508.00 02-23-128-025 $2,508.00PREPAYS1 $0.0090$2,508.00 02-23-129-001 $2,508.00PREPAYS1 $0.001$2,508.00 02-23-129-003 $2,508.00PREPAYS1 $0.003$2,508.00 02-23-129-004 $2,508.00PREPAYS1 $0.004$2,508.00 02-23-129-005 $2,508.00PREPAYS1 $0.005$2,508.00 02-23-129-006 $2,508.00PREPAYS1 $0.006$2,508.00 02-23-129-007 $2,508.00PREPAYS1 $0.007$2,508.00 02-23-129-008 $2,508.00PREPAYS1 $0.008$2,508.00 02-23-129-009 $2,508.00PREPAYS1 $0.009$2,508.00 02-23-129-010 $2,508.00PREPAYS1 $0.0010$2,508.00 02-23-129-011 $2,508.00PREPAYS1 $0.0011$2,508.00 02-23-129-012 $2,508.00PREPAYS1 $0.0012$2,508.00 02-23-129-013 $2,508.00PREPAYS1 $0.0013$2,508.00 02-23-129-014 $2,508.00PREPAYS1 $0.0014$2,508.00 02-23-129-015 $2,508.00PREPAYS1 $0.0015$2,508.00 02-23-129-021 $2,508.00PREPAYS1 $0.0021$2,508.00 02-23-129-025 $2,508.00PREPAYS1 $0.0025$2,508.00 02-23-129-027 $2,508.00PREPAYS1 $0.0027$2,508.00 02-23-129-029 $2,508.00PREPAYS1 $0.0029$2,508.00 02-23-130-003 $2,508.00PREPAYS1 $0.0065$2,508.00 02-23-130-005 $2,508.00PREPAYS1 $0.0067$2,508.00 02-23-130-006 $2,508.00PREPAYS1 $0.0068$2,508.00 02-23-130-009 $2,508.00PREPAYS1 $0.0071$2,508.00 02-23-130-010 $2,508.00PREPAYS1 $0.0072$2,508.00 02-23-131-003 $2,508.00PREPAYS1 $0.00121$2,508.00 02-23-131-004 $2,508.00PREPAYS1 $0.00120$2,508.00 02-23-131-005 $2,508.00PREPAYS1 $0.00119$2,508.00 02-23-201-006 $2,508.00PREPAYS1 $0.00131$2,508.00 02-23-201-008 $2,508.00PREPAYS1 $0.00129$2,508.00 02-23-201-009 $2,508.00PREPAYS1 $0.00128$2,508.00 02-23-203-001 $2,508.00PREPAYS1 $0.00118$2,508.00 02-23-203-002 $2,508.00PREPAYS1 $0.00117$2,508.00 02-23-203-003 $2,508.00PREPAYS1 $0.00116$2,508.00 02-23-203-004 $2,508.00PREPAYS1 $0.00115$2,508.00 Subtotal $0.00136 $341,088.00$341,088.00 Exempt 02-11-300-015 $0.00EX0 $0.003013$0.00 02-11-490-001 $0.00EX0 $0.003016$0.00 02-11-491-001 $0.00EX0 $0.003015$0.00 02-14-100-019 $0.00EX0 $0.003010$0.00 02-14-170-015 $0.00EX0 $0.003009$0.00 02-14-175-012 $0.00EX0 $0.003026$0.00 02-14-175-013 $0.00EX0 $0.003027$0.00 02-14-225-010 $0.00EX0 $0.003017$0.00 02-14-227-013 $0.00EX0 $0.003014$0.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 18 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-14-352-004 $0.00EX0 $0.003006$0.00 02-14-352-005 $0.00EX0 $0.003004$0.00 02-14-353-034 $0.00EX0 $0.003007$0.00 02-14-404-032 $0.00EX0 $0.003008$0.00 02-14-454-001 $0.00EX0 $0.003002$0.00 02-14-458-002 $0.00EX0 $0.003003$0.00 02-14-458-003 $0.00EX0 $0.003003$0.00 02-23-103-001 $0.00EX0 $0.003005$0.00 02-23-129-031 $0.00EX0 $0.003000$0.00 02-23-131-006 $0.00EX0 $0.003001$0.00 Subtotal $0.000 $0.00$0.00 GRAND TOTALS (taxes levied)(# of units) (maximum taxes) (taxes abated) $715,163.321,245 $2,074,426.68$2,789,590.00 11/6/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-104\2017\Database\Ta 5:02PM Page 19 of 19 Public Finance Urban Economics 5000 Birch Street Suite 6000 Newport Beach, CA 92660 Phone (800) 969-4382 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Raintree Village II Special Service Area (2004-107), as shown on the 2016 and 2017 Amended Special Tax Rolls (Exhibit A) per the Administration Reports prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2004-107 (Raintree Village II) Tax Classification 2017 Levy 2016 Levy % Change Maximum Parcel Amount Single Family $ 2,508.00 $ 2,471.00 1.50% Duplex $ 2,053.00 $ 2,023.00 1.48% Townhome $ 1,733.00 $ 1,707.00 1.52% Extended Parcel Amounts Single Family $ 2,508.00 $ 2,471.00 1.50% Duplex $ 2,053.00 $ 2,023.00 1.48% Townhome $ 1,733.00 $ 1,707.00 1.52% As noted above, extended (actual) 2017 tax levy amounts will increase by approximately 1.5% for single family, duplex and townhome parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $798,930.00 (out of a maximum amount of $806,454.00 – with $7,524.00 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Raintree Village II SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2017 Subject: SSA No. 2004-107 Raintree Village II – Tax Abatement Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017-______ ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2004-107 (RAINTREE VILLAGE II PROJECT) BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council of the City adopted Ordinance No. 2005-91 on November 22, 2005 (the “Bond Ordinance”) which: (i) provided for the issuance of not to exceed $10,000,000 of Special Service Area Number 2004-107 Special Tax Bonds, Series 2005 (Raintree Village II Project) (the “Bonds”), of the United City of Yorkville, which were issued in the original principal amount of $9,400,000 for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2004-107 (the “Special Service Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Service Area Number 2004-107 Special Tax Roll and Report (the “Special Tax Report”) prepared by David Taussig & Associates, Inc. (the “Consultant”). Ordinance No. 2017-____ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2017 for the Bonds is $798,930.00 and the 2017 Levy for Special Taxes is $798,930.00. Section 2. Of the $806,454.00 of Special Taxes levied for calendar year 2017 pursuant to Section 6 of the Bond Ordinance $7,524.00 of such Special Taxes is hereby abated resulting in a 2017 calendar year levy of $798,930.00. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2004-107 Administration Report Levy Year 2017 dated November 8, 2017 prepared by David Taussig & Associates, Inc. and the 2017 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City’s consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2017. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Ordinance No. 2017-____ Page 3 Approved this day of _________________, 2017. Mayor Attest: City Clerk . UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 TRUSTEE'S REPORT LEVY YEAR 2017 NOVEMBER 8, 2017 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 2017 TRUSTEE'S REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG & ASSOCIATES, INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Jose, California Table of Contents Section Page INTRODUCTION .................................................................................................................................1 I. SPECIAL TAX REQUIREMENT ................................................................................................3 II. PRIOR YEAR SPECIAL TAX COLLECTIONS .............................................................................4 III. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ..................................................5 IV. AD VALOREM PROPERTY TAX RATES ...................................................................................6 EXHIBIT A 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2004-107 Page 1 2017 Trustee's Report November 8, 2017 Introduction This report calculates the 2017 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2004-107 ("SSA No. 2004-107") Special Tax Bonds, Series 2005 (Raintree Village II Project) (the "Series 2005 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2004-107. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2004-107. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2004-107 was established by Ordinance No. 2005-90 (the "Establishing Ordinance"), adopted on November 22, 2005. The Establishing Ordinance authorized SSA No. 2004-107 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: • Engineering; • Soil testing and appurtenant work; • Mass grading and demolition; • Storm water management facilities; • Storm drainage systems and storm sewers; • Site clearing and tree removal; • Public water facilities; • Sanitary sewer facilities; • Erosion control measures; • Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; • Landscaping, wetland mitigation and tree installation; • Park improvements; • Costs for land and easement acquisitions relating to any of the foregoing improvements; and • Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $10,000,000 in bonds may be issued by SSA No. 2004-107. Ordinance No. 2005-91 (the "Bond Ordinance"), adopted on December 2, 2005 approved the form of a trust indenture and preliminary limited offering memorandum and United City of Yorkville SSA No. 2004-107 Page 2 2017 Trustee's Report November 8, 2017 provided for the issuance of not more than $10,000,000 in Series 2005 Bonds. The Series 2005 Bonds were issued in the amount of $9,400,000 in December 2005. The current debt service schedule is attached hereto as Exhibit E and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2004-107 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2005 Bonds and the administration and maintenance of SSA No. 2004-107 and is attached hereto as Exhibit G. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2004-107 Page 3 2017 Trustee's Report November 8, 2017 I. Special Tax Requirement The Maximum Special Tax, Special Tax Requirement and Special Tax abatements for Levy Years 2015 and 2016 are included in Table 1 below. TABLE 1 SPECIAL SERVICE AREA NO. 2004-107 SPECIAL TAX REQUIREMENT Levy Year Maximum Special Taxes1 Special Tax Requirement Special Tax Abatement 2017 $806,454.00 $798,930.00 $7,524.00 2016 $794,512.00 $787,099.00 $7,413.00 1 Special Taxes per Bond Ordinance. United City of Yorkville SSA No. 2004-107 Page 4 2017 Trustee's Report November 8, 2017 II. Prior Year Special Tax Collections The SSA No. 2004-107 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2004-107. 2016 Special Tax Receipts As of October 30, 2017 SSA No. 2004-107 2016 special tax receipts totaled $53,908. Special taxes in the amount $733,191 are unpaid for delinquency rate of 93.15%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 2 below. TABLE 2 SPECIAL SERVICE AREA NO 2004-107 2016 PAID AND UNPAID SPECIAL TAXES Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $53,908.00 $0.00 0.00% Lennar Homes LLC $733,191.00 $733,191.00 100.00% Total $787,099.00 $733,191.00 93.15% Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. 237 delinquent parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 27, 2017. Delinquent special taxes in the amount of $733,191 for 237 delinquent parcels were not sold. United City of Yorkville SSA No. 2004-107 Page 5 2017 Trustee's Report November 8, 2017 III. Equalized Assessed Value and Value to Lien Ratio The 2016 equalized assessed value was $1,435,363. The average assessed value per developed single-family dwelling unit equals $70,865. The average assessed value per duplex dwelling unit equals $98. The average assessed value per developed townhome dwelling unit equals $42,261. The SSA No. 2004-107 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2004-107 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO $1,435,363 $4,306,089 $8,958,000 0.48:1 2016 Equalized Assessd Value2 2016 Appraised Value3 Outstanding Bonds4 Value to Lien Ratio 2 Source: Kendall County Value includes farm land. Full residential value has not yet been assigned. 3 Based on three times the equalized assessed value of the special service area. 4 As of September 2, 2017. United City of Yorkville SSA No. 2004-107 Page 6 2017 Trustee's Report November 8, 2017 IV. Ad Valorem Property Tax Rates The 2016 general ad valorem tax rates for SSA No. 2004-107 are shown in Table 4 below. TABLE 4 SPECIAL SERVICE AREA NO 2004-107 2016 AD VALOREM PROPERTY TAX RATES City Rates4 0.679470% Corporate 0.219650% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.199910% Police Pension 0.211690% Garbage 0.000000% Audit 0.006580% Liability Insurance 0.008770% Social Security/IMRF 0.032870% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township4 10.47043% County 0.747650% Bristol-Kendall Fire Protection District 0.759220% Forest Preserve 0.175510% Junior College #516 0.560050% Yorkville Library 0.308050% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.100560% Kendall Road District 0.255970% School District CU-115 7.563420% Total Tax Rate 11.149900% 5 Source: Kendall County for Tax Code KE021. EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2004-107 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD1 $2,508.00361$2,508.00 05-09-211-010 $0.00SFD1 $2,508.00362$2,508.00 05-09-211-011 $0.00SFD1 $2,508.00363$2,508.00 05-09-211-012 $0.00SFD1 $2,508.00364$2,508.00 05-09-211-013 $0.00SFD1 $2,508.00365$2,508.00 05-09-213-001 $0.00SFD1 $2,508.00360$2,508.00 05-09-213-002 $0.00SFD1 $2,508.00359$2,508.00 05-09-213-003 $0.00SFD1 $2,508.00358$2,508.00 05-09-213-004 $0.00SFD1 $2,508.00357$2,508.00 05-09-213-005 $0.00SFD1 $2,508.00356$2,508.00 05-09-213-006 $0.00SFD1 $2,508.00355$2,508.00 05-09-213-007 $0.00SFD1 $2,508.00354$2,508.00 05-09-213-008 $0.00SFD1 $2,508.00353$2,508.00 05-09-213-009 $0.00SFD1 $2,508.00419$2,508.00 05-09-213-010 $0.00SFD1 $2,508.00418$2,508.00 05-09-213-011 $0.00SFD1 $2,508.00417$2,508.00 05-09-213-012 $0.00SFD1 $2,508.00416$2,508.00 05-09-213-013 $0.00SFD1 $2,508.00415$2,508.00 05-09-213-014 $0.00SFD1 $2,508.00414$2,508.00 05-09-213-015 $0.00SFD1 $2,508.00413$2,508.00 05-09-213-016 $0.00SFD1 $2,508.00412$2,508.00 05-09-213-017 $0.00SFD1 $2,508.00411$2,508.00 05-09-214-001 $0.00SFD1 $2,508.00410$2,508.00 05-09-214-002 $0.00SFD1 $2,508.00409$2,508.00 05-09-214-003 $0.00SFD1 $2,508.00408$2,508.00 05-09-214-004 $0.00SFD1 $2,508.00407$2,508.00 05-09-214-005 $0.00SFD1 $2,508.00406$2,508.00 05-09-214-006 $0.00SFD1 $2,508.00405$2,508.00 05-09-214-007 $0.00SFD1 $2,508.00404$2,508.00 05-09-214-008 $0.00SFD1 $2,508.00397$2,508.00 05-09-214-009 $0.00SFD1 $2,508.00396$2,508.00 05-09-214-010 $0.00SFD1 $2,508.00395$2,508.00 05-09-214-011 $0.00SFD1 $2,508.00394$2,508.00 05-09-214-012 $0.00SFD1 $2,508.00393$2,508.00 05-09-214-013 $0.00SFD1 $2,508.00392$2,508.00 05-09-215-001 $0.00SFD1 $2,508.00366$2,508.00 05-09-215-002 $0.00SFD1 $2,508.00367$2,508.00 05-09-215-003 $0.00SFD1 $2,508.00368$2,508.00 05-09-215-004 $0.00SFD1 $2,508.00369$2,508.00 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit 05-09-215-005 $0.00SFD1 $2,508.00370$2,508.00 05-09-215-006 $0.00SFD1 $2,508.00371$2,508.00 05-09-216-001 $0.00SFD1 $2,508.00391$2,508.00 05-09-216-002 $0.00SFD1 $2,508.00390$2,508.00 05-09-216-003 $0.00SFD1 $2,508.00389$2,508.00 05-09-216-004 $0.00SFD1 $2,508.00373$2,508.00 05-09-216-005 $0.00SFD1 $2,508.00372$2,508.00 05-09-226-003 $0.00SFD1 $2,508.00350$2,508.00 05-09-231-001 $0.00SFD1 $2,508.00349$2,508.00 05-09-231-002 $0.00SFD1 $2,508.00348$2,508.00 05-09-231-003 $0.00SFD1 $2,508.00347$2,508.00 05-09-231-004 $0.00SFD1 $2,508.00346$2,508.00 05-09-231-006 $0.00SFD1 $2,508.00344$2,508.00 05-09-232-002 $0.00SFD1 $2,508.00342$2,508.00 05-09-232-003 $0.00SFD1 $2,508.00341$2,508.00 05-09-232-005 $0.00SFD1 $2,508.00339$2,508.00 05-09-232-006 $0.00SFD1 $2,508.00338$2,508.00 05-09-233-001 $0.00SFD1 $2,508.00352$2,508.00 05-09-233-002 $0.00SFD1 $2,508.00420$2,508.00 05-09-233-003 $0.00SFD1 $2,508.00353$2,508.00 05-09-233-004 $0.00SFD1 $2,508.00421$2,508.00 05-09-234-001 $0.00SFD1 $2,508.00422$2,508.00 05-09-234-002 $0.00SFD1 $2,508.00423$2,508.00 05-09-234-003 $0.00SFD1 $2,508.00424$2,508.00 05-09-234-004 $0.00SFD1 $2,508.00425$2,508.00 05-09-234-005 $0.00SFD1 $2,508.00426$2,508.00 05-09-234-006 $0.00SFD1 $2,508.00427$2,508.00 05-09-234-007 $0.00SFD1 $2,508.00428$2,508.00 05-09-234-008 $0.00SFD1 $2,508.00429$2,508.00 05-09-234-009 $0.00SFD1 $2,508.00430$2,508.00 05-09-234-010 $0.00SFD1 $2,508.00431$2,508.00 05-09-235-001 $0.00SFD1 $2,508.00432$2,508.00 05-09-235-002 $0.00SFD1 $2,508.00433$2,508.00 05-09-235-003 $0.00SFD1 $2,508.00434$2,508.00 05-09-235-004 $0.00SFD1 $2,508.00435$2,508.00 05-09-235-005 $0.00SFD1 $2,508.00436$2,508.00 05-09-235-006 $0.00SFD1 $2,508.00437$2,508.00 05-09-235-007 $0.00SFD1 $2,508.00438$2,508.00 05-09-235-008 $0.00SFD1 $2,508.00439$2,508.00 05-09-235-009 $0.00SFD1 $2,508.00440$2,508.00 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit 05-09-235-010 $0.00SFD1 $2,508.00441$2,508.00 05-09-235-011 $0.00SFD1 $2,508.00442$2,508.00 05-09-235-012 $0.00SFD1 $2,508.00443$2,508.00 05-09-235-013 $0.00SFD1 $2,508.00444$2,508.00 05-09-235-014 $0.00SFD1 $2,508.00445$2,508.00 05-09-235-015 $0.00SFD1 $2,508.00446$2,508.00 05-09-235-016 $0.00SFD1 $2,508.00447$2,508.00 05-09-235-017 $0.00SFD1 $2,508.00448$2,508.00 05-09-235-018 $0.00SFD1 $2,508.00449$2,508.00 05-09-236-001 $0.00SFD1 $2,508.00403$2,508.00 05-09-236-002 $0.00SFD1 $2,508.00402$2,508.00 05-09-236-003 $0.00SFD1 $2,508.00401$2,508.00 05-09-236-004 $0.00SFD1 $2,508.00400$2,508.00 05-09-236-005 $0.00SFD1 $2,508.00399$2,508.00 05-09-236-006 $0.00SFD1 $2,508.00398$2,508.00 05-09-237-001 $0.00SFD1 $2,508.00388$2,508.00 05-09-237-002 $0.00SFD1 $2,508.00387$2,508.00 05-09-237-003 $0.00SFD1 $2,508.00386$2,508.00 05-09-237-004 $0.00SFD1 $2,508.00385$2,508.00 05-09-237-005 $0.00SFD1 $2,508.00384$2,508.00 05-09-237-006 $0.00SFD1 $2,508.00383$2,508.00 05-09-237-007 $0.00SFD1 $2,508.00382$2,508.00 05-09-237-008 $0.00SFD1 $2,508.00381$2,508.00 05-09-237-009 $0.00SFD1 $2,508.00380$2,508.00 05-09-237-010 $0.00SFD1 $2,508.00379$2,508.00 05-09-237-011 $0.00SFD1 $2,508.00378$2,508.00 05-09-237-012 $0.00SFD1 $2,508.00377$2,508.00 05-09-237-013 $0.00SFD1 $2,508.00376$2,508.00 05-09-237-014 $0.00SFD1 $2,508.00375$2,508.00 05-09-237-015 $0.00SFD1 $2,508.00374$2,508.00 05-09-238-001 $0.00SFD1 $2,508.00450$2,508.00 05-09-238-002 $0.00SFD1 $2,508.00451$2,508.00 05-09-238-003 $0.00SFD1 $2,508.00452$2,508.00 05-09-238-004 $0.00SFD1 $2,508.00453$2,508.00 05-09-238-005 $0.00SFD1 $2,508.00454$2,508.00 05-09-238-006 $0.00SFD1 $2,508.00455$2,508.00 05-09-238-007 $0.00SFD1 $2,508.00456$2,508.00 05-09-238-008 $0.00SFD1 $2,508.00457$2,508.00 05-09-238-009 $0.00SFD1 $2,508.00458$2,508.00 05-09-238-010 $0.00SFD1 $2,508.00459$2,508.00 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit 05-09-239-001 $0.00SFD1 $2,508.00501$2,508.00 05-09-239-002 $0.00SFD1 $2,508.00502$2,508.00 05-09-239-003 $0.00SFD1 $2,508.00503$2,508.00 05-09-239-004 $0.00SFD1 $2,508.00504$2,508.00 05-09-239-005 $0.00SFD1 $2,508.00505$2,508.00 05-09-239-006 $0.00SFD1 $2,508.00506$2,508.00 05-09-239-007 $0.00SFD1 $2,508.00507$2,508.00 05-09-239-008 $0.00SFD1 $2,508.00508$2,508.00 05-09-239-009 $0.00SFD1 $2,508.00509$2,508.00 05-09-239-010 $0.00SFD1 $2,508.00510$2,508.00 05-09-239-011 $0.00SFD1 $2,508.00511$2,508.00 05-09-239-012 $0.00SFD1 $2,508.00512$2,508.00 05-09-239-013 $0.00SFD1 $2,508.00513$2,508.00 05-09-239-014 $0.00SFD1 $2,508.00514$2,508.00 05-09-239-015 $0.00SFD1 $2,508.00515$2,508.00 05-09-239-016 $0.00SFD1 $2,508.00516$2,508.00 05-09-239-017 $0.00SFD1 $2,508.00517$2,508.00 05-09-239-018 $0.00SFD1 $2,508.00518$2,508.00 05-09-239-019 $0.00SFD1 $2,508.00519$2,508.00 05-09-240-001 $0.00SFD1 $2,508.00520$2,508.00 05-09-240-002 $0.00SFD1 $2,508.00521$2,508.00 05-09-240-003 $0.00SFD1 $2,508.00522$2,508.00 05-09-240-004 $0.00SFD1 $2,508.00523$2,508.00 05-09-240-005 $0.00SFD1 $2,508.00524$2,508.00 05-09-240-006 $0.00SFD1 $2,508.00525$2,508.00 05-09-240-007 $0.00SFD1 $2,508.00526$2,508.00 05-09-240-008 $0.00SFD1 $2,508.00527$2,508.00 05-09-240-009 $0.00SFD1 $2,508.00528$2,508.00 05-09-240-010 $0.00SFD1 $2,508.00529$2,508.00 05-09-240-011 $0.00SFD1 $2,508.00530$2,508.00 05-09-240-012 $0.00SFD1 $2,508.00531$2,508.00 05-09-240-013 $0.00SFD1 $2,508.00532$2,508.00 05-09-240-014 $0.00SFD1 $2,508.00533$2,508.00 05-09-240-015 $0.00SFD1 $2,508.00534$2,508.00 05-09-241-001 $0.00SFD1 $2,508.00535$2,508.00 05-09-241-002 $0.00SFD1 $2,508.00536$2,508.00 05-09-241-003 $0.00SFD1 $2,508.00537$2,508.00 05-09-241-004 $0.00SFD1 $2,508.00538$2,508.00 05-09-241-005 $0.00SFD1 $2,508.00539$2,508.00 05-09-241-006 $0.00SFD1 $2,508.00540$2,508.00 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit 05-09-241-007 $0.00SFD1 $2,508.00541$2,508.00 05-09-241-008 $0.00SFD1 $2,508.00542$2,508.00 05-09-242-001 $0.00SFD1 $2,508.00469$2,508.00 05-09-242-002 $0.00SFD1 $2,508.00470$2,508.00 05-09-242-003 $0.00SFD1 $2,508.00471$2,508.00 05-09-242-004 $0.00SFD1 $2,508.00472$2,508.00 05-09-242-005 $0.00SFD1 $2,508.00473$2,508.00 05-09-242-006 $0.00SFD1 $2,508.00474$2,508.00 05-09-242-007 $0.00SFD1 $2,508.00475$2,508.00 05-09-242-008 $0.00SFD1 $2,508.00476$2,508.00 05-09-242-009 $0.00SFD1 $2,508.00477$2,508.00 05-09-242-010 $0.00SFD1 $2,508.00478$2,508.00 05-09-242-011 $0.00SFD1 $2,508.00479$2,508.00 05-09-242-012 $0.00SFD1 $2,508.00480$2,508.00 05-09-242-013 $0.00SFD1 $2,508.00481$2,508.00 05-09-242-014 $0.00SFD1 $2,508.00482$2,508.00 05-09-242-015 $0.00SFD1 $2,508.00483$2,508.00 05-09-243-001 $0.00SFD1 $2,508.00500$2,508.00 05-09-243-002 $0.00SFD1 $2,508.00499$2,508.00 05-09-243-003 $0.00SFD1 $2,508.00498$2,508.00 05-09-243-004 $0.00SFD1 $2,508.00497$2,508.00 05-09-243-005 $0.00SFD1 $2,508.00496$2,508.00 05-09-243-006 $0.00SFD1 $2,508.00495$2,508.00 05-09-243-007 $0.00SFD1 $2,508.00494$2,508.00 05-09-243-008 $0.00SFD1 $2,508.00493$2,508.00 05-09-243-009 $0.00SFD1 $2,508.00492$2,508.00 05-09-243-010 $0.00SFD1 $2,508.00491$2,508.00 05-09-243-011 $0.00SFD1 $2,508.00490$2,508.00 05-09-243-012 $0.00SFD1 $2,508.00489$2,508.00 05-09-243-013 $0.00SFD1 $2,508.00488$2,508.00 05-09-243-014 $0.00SFD1 $2,508.00487$2,508.00 05-09-243-015 $0.00SFD1 $2,508.00486$2,508.00 05-09-243-016 $0.00SFD1 $2,508.00485$2,508.00 05-10-106-001 $0.00SFD1 $2,508.00460$2,508.00 05-10-106-002 $0.00SFD1 $2,508.00461$2,508.00 05-10-106-003 $0.00SFD1 $2,508.00462$2,508.00 05-10-106-004 $0.00SFD1 $2,508.00463$2,508.00 05-10-106-005 $0.00SFD1 $2,508.00464$2,508.00 05-10-106-006 $0.00SFD1 $2,508.00465$2,508.00 05-10-106-007 $0.00SFD1 $2,508.00466$2,508.00 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit Subtotal $499,092.00199 $0.00$499,092.00 Duplex Property 05-03-381-005 $0.00DUP2 $4,106.00264$4,106.00 05-10-128-001 $0.00DUP2 $4,106.00265$4,106.00 05-10-128-002 $0.00DUP2 $4,106.00266$4,106.00 05-10-128-003 $0.00DUP2 $4,106.00267$4,106.00 05-10-128-004 $0.00DUP2 $4,106.00268$4,106.00 05-10-128-005 $0.00DUP2 $4,106.00269$4,106.00 05-10-128-006 $0.00DUP2 $4,106.00270$4,106.00 05-10-128-007 $0.00DUP2 $4,106.00271$4,106.00 05-10-128-008 $0.00DUP2 $4,106.00272$4,106.00 05-10-128-009 $0.00DUP2 $4,106.00273$4,106.00 05-10-128-010 $0.00DUP2 $4,106.00274$4,106.00 05-10-128-011 $0.00DUP2 $4,106.00275$4,106.00 05-10-128-012 $0.00DUP2 $4,106.00276$4,106.00 05-10-128-013 $0.00DUP2 $4,106.00277$4,106.00 05-10-128-014 $0.00DUP2 $4,106.00278$4,106.00 05-10-128-015 $0.00DUP2 $4,106.00279$4,106.00 05-10-128-016 $0.00DUP2 $4,106.00280$4,106.00 05-10-128-017 $0.00DUP2 $4,106.00281$4,106.00 05-10-128-018 $0.00DUP2 $4,106.00282$4,106.00 Subtotal $78,014.0038 $0.00$78,014.00 Townhome Property 05-03-379-001 $0.00THM4 $6,932.00297$6,932.00 05-03-379-007 $0.00THM1 $1,733.00295$1,733.001 05-03-379-008 $0.00THM1 $1,733.00295$1,733.002 05-03-379-009 $0.00THM1 $1,733.00295$1,733.003 05-03-379-010 $0.00THM1 $1,733.00295$1,733.004 05-03-379-012 $0.00THM1 $1,733.00296$1,733.00a 05-03-379-013 $0.00THM1 $1,733.00296$1,733.00b 05-03-379-014 $0.00THM1 $1,733.00296$1,733.00c 05-03-379-015 $0.00THM1 $1,733.00296$1,733.00d 05-03-379-017 $0.00THM1 $1,733.00294$1,733.00a 05-03-379-018 $0.00THM1 $1,733.00294$1,733.00b 05-03-379-019 $0.00THM1 $1,733.00294$1,733.00c 05-03-379-020 $0.00THM1 $1,733.00294$1,733.00d 05-03-379-022 $0.00THM1 $1,733.00293$1,733.00a 05-03-379-023 $0.00THM1 $1,733.00293$1,733.00b 05-03-379-024 $0.00THM1 $1,733.00293$1,733.00c 05-03-379-025 $0.00THM1 $1,733.00293$1,733.00d 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2017 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedUnit 05-03-381-001 $0.00THM4 $6,932.00289$6,932.00 05-03-381-002 $0.00THM4 $6,932.00290$6,932.00 05-03-381-003 $0.00THM4 $6,932.00292$6,932.00 05-03-381-004 $0.00THM4 $6,932.00291$6,932.00 05-03-382-002 $0.00THM4 $6,932.00287$6,932.00 05-03-382-003 $0.00THM4 $6,932.00288$6,932.00 05-10-126-001 $0.00THM4 $6,932.00298$6,932.00 05-10-127-001 $0.00THM4 $6,932.00311$6,932.00 05-10-127-002 $0.00THM4 $6,932.00312$6,932.00 05-10-127-003 $0.00THM4 $6,932.00313$6,932.00 05-10-127-004 $0.00THM4 $6,932.00314$6,932.00 05-10-127-005 $0.00THM4 $6,932.00315$6,932.00 05-10-127-006 $0.00THM4 $6,932.00316$6,932.00 05-10-127-007 $0.00THM4 $6,932.00317$6,932.00 05-10-127-008 $0.00THM4 $6,932.00318$6,932.00 05-10-127-009 $0.00THM4 $6,932.00305$6,932.00 05-10-127-010 $0.00THM4 $6,932.00306$6,932.00 05-10-127-011 $0.00THM4 $6,932.00307$6,932.00 05-10-127-012 $0.00THM4 $6,932.00308$6,932.00 05-10-127-013 $0.00THM4 $6,932.00309$6,932.00 05-10-127-014 $0.00THM4 $6,932.00310$6,932.00 05-10-128-019 $0.00THM4 $6,932.00304$6,932.00 05-10-128-020 $0.00THM4 $6,932.00303$6,932.00 05-10-128-021 $0.00THM4 $6,932.00302$6,932.00 05-10-128-022 $0.00THM4 $6,932.00301$6,932.00 05-10-128-023 $0.00THM4 $6,932.00300$6,932.00 05-10-128-027 $0.00THM1 $1,733.00299$1,733.00a 05-10-128-028 $0.00THM1 $1,733.00299$1,733.00b 05-10-128-029 $0.00THM1 $1,733.00299$1,733.00c 05-10-128-030 $0.00THM1 $1,733.00299$1,733.00d Subtotal $221,824.00128 $0.00$221,824.00 Prepaid Single Family Property 05-09-231-005 $2,508.00PREPAYS1 $0.00345$2,508.00 05-09-232-001 $2,508.00PREPAYS1 $0.00343$2,508.00 05-09-232-004 $2,508.00PREPAYS1 $0.00340$2,508.00 Subtotal $0.003 $7,524.00$7,524.00 GRAND TOTALS (taxes levied)# of units) (maximum taxes) (taxes abated) $798,930.00368 $7,524.00$806,454.00 11/8/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2004-107\Tax Roll LY 2017. 1:12PM Page 7 of 7 EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2004-107 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD 1 $2,471.00361$2,471.00 05-09-211-010 $0.00SFD 1 $2,471.00362$2,471.00 05-09-211-011 $0.00SFD 1 $2,471.00363$2,471.00 05-09-211-012 $0.00SFD 1 $2,471.00364$2,471.00 05-09-211-013 $0.00SFD 1 $2,471.00365$2,471.00 05-09-213-001 $0.00SFD 1 $2,471.00360$2,471.00 05-09-213-002 $0.00SFD 1 $2,471.00359$2,471.00 05-09-213-003 $0.00SFD 1 $2,471.00358$2,471.00 05-09-213-004 $0.00SFD 1 $2,471.00357$2,471.00 05-09-213-005 $0.00SFD 1 $2,471.00356$2,471.00 05-09-213-006 $0.00SFD 1 $2,471.00355$2,471.00 05-09-213-007 $0.00SFD 1 $2,471.00354$2,471.00 05-09-213-008 $0.00SFD 1 $2,471.00353$2,471.00 05-09-213-009 $0.00SFD 1 $2,471.00419$2,471.00 05-09-213-010 $0.00SFD 1 $2,471.00418$2,471.00 05-09-213-011 $0.00SFD 1 $2,471.00417$2,471.00 05-09-213-012 $0.00SFD 1 $2,471.00416$2,471.00 05-09-213-013 $0.00SFD 1 $2,471.00415$2,471.00 05-09-213-014 $0.00SFD 1 $2,471.00414$2,471.00 05-09-213-015 $0.00SFD 1 $2,471.00413$2,471.00 05-09-213-016 $0.00SFD 1 $2,471.00412$2,471.00 05-09-213-017 $0.00SFD 1 $2,471.00411$2,471.00 05-09-214-001 $0.00SFD 1 $2,471.00410$2,471.00 05-09-214-002 $0.00SFD 1 $2,471.00409$2,471.00 05-09-214-003 $0.00SFD 1 $2,471.00408$2,471.00 05-09-214-004 $0.00SFD 1 $2,471.00407$2,471.00 05-09-214-005 $0.00SFD 1 $2,471.00406$2,471.00 05-09-214-006 $0.00SFD 1 $2,471.00405$2,471.00 05-09-214-007 $0.00SFD 1 $2,471.00404$2,471.00 05-09-214-008 $0.00SFD 1 $2,471.00397$2,471.00 05-09-214-009 $0.00SFD 1 $2,471.00396$2,471.00 05-09-214-010 $0.00SFD 1 $2,471.00395$2,471.00 05-09-214-011 $0.00SFD 1 $2,471.00394$2,471.00 05-09-214-012 $0.00SFD 1 $2,471.00393$2,471.00 05-09-214-013 $0.00SFD 1 $2,471.00392$2,471.00 05-09-215-001 $0.00SFD 1 $2,471.00366$2,471.00 05-09-215-002 $0.00SFD 1 $2,471.00367$2,471.00 05-09-215-003 $0.00SFD 1 $2,471.00368$2,471.00 05-09-215-004 $0.00SFD 1 $2,471.00369$2,471.00 1 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-215-005 $0.00SFD 1 $2,471.00370$2,471.00 05-09-215-006 $0.00SFD 1 $2,471.00371$2,471.00 05-09-216-001 $0.00SFD 1 $2,471.00391$2,471.00 05-09-216-002 $0.00SFD 1 $2,471.00390$2,471.00 05-09-216-003 $0.00SFD 1 $2,471.00389$2,471.00 05-09-216-004 $0.00SFD 1 $2,471.00373$2,471.00 05-09-216-005 $0.00SFD 1 $2,471.00372$2,471.00 05-09-226-003 $0.00SFD 1 $2,471.00350$2,471.00 05-09-231-001 $0.00SFD 1 $2,471.00349$2,471.00 05-09-231-002 $0.00SFD 1 $2,471.00348$2,471.00 05-09-231-003 $0.00SFD 1 $2,471.00347$2,471.00 05-09-231-004 $0.00SFD 1 $2,471.00346$2,471.00 05-09-231-006 $0.00SFD 1 $2,471.00344$2,471.00 05-09-232-002 $0.00SFD 1 $2,471.00342$2,471.00 05-09-232-003 $0.00SFD 1 $2,471.00341$2,471.00 05-09-232-005 $0.00SFD 1 $2,471.00339$2,471.00 05-09-232-006 $0.00SFD 1 $2,471.00338$2,471.00 05-09-233-001 $0.00SFD 1 $2,471.00352$2,471.00 05-09-233-002 $0.00SFD 1 $2,471.00420$2,471.00 05-09-233-003 $0.00SFD 1 $2,471.00353$2,471.00 05-09-233-004 $0.00SFD 1 $2,471.00421$2,471.00 05-09-234-001 $0.00SFD 1 $2,471.00422$2,471.00 05-09-234-002 $0.00SFD 1 $2,471.00423$2,471.00 05-09-234-003 $0.00SFD 1 $2,471.00424$2,471.00 05-09-234-004 $0.00SFD 1 $2,471.00425$2,471.00 05-09-234-005 $0.00SFD 1 $2,471.00426$2,471.00 05-09-234-006 $0.00SFD 1 $2,471.00427$2,471.00 05-09-234-007 $0.00SFD 1 $2,471.00428$2,471.00 05-09-234-008 $0.00SFD 1 $2,471.00429$2,471.00 05-09-234-009 $0.00SFD 1 $2,471.00430$2,471.00 05-09-234-010 $0.00SFD 1 $2,471.00431$2,471.00 05-09-235-001 $0.00SFD 1 $2,471.00432$2,471.00 05-09-235-002 $0.00SFD 1 $2,471.00433$2,471.00 05-09-235-003 $0.00SFD 1 $2,471.00434$2,471.00 05-09-235-004 $0.00SFD 1 $2,471.00435$2,471.00 05-09-235-005 $0.00SFD 1 $2,471.00436$2,471.00 05-09-235-006 $0.00SFD 1 $2,471.00437$2,471.00 05-09-235-007 $0.00SFD 1 $2,471.00438$2,471.00 05-09-235-008 $0.00SFD 1 $2,471.00439$2,471.00 05-09-235-009 $0.00SFD 1 $2,471.00440$2,471.00 2 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-235-010 $0.00SFD 1 $2,471.00441$2,471.00 05-09-235-011 $0.00SFD 1 $2,471.00442$2,471.00 05-09-235-012 $0.00SFD 1 $2,471.00443$2,471.00 05-09-235-013 $0.00SFD 1 $2,471.00444$2,471.00 05-09-235-014 $0.00SFD 1 $2,471.00445$2,471.00 05-09-235-015 $0.00SFD 1 $2,471.00446$2,471.00 05-09-235-016 $0.00SFD 1 $2,471.00447$2,471.00 05-09-235-017 $0.00SFD 1 $2,471.00448$2,471.00 05-09-235-018 $0.00SFD 1 $2,471.00449$2,471.00 05-09-236-001 $0.00SFD 1 $2,471.00403$2,471.00 05-09-236-002 $0.00SFD 1 $2,471.00402$2,471.00 05-09-236-003 $0.00SFD 1 $2,471.00401$2,471.00 05-09-236-004 $0.00SFD 1 $2,471.00400$2,471.00 05-09-236-005 $0.00SFD 1 $2,471.00399$2,471.00 05-09-236-006 $0.00SFD 1 $2,471.00398$2,471.00 05-09-237-001 $0.00SFD 1 $2,471.00388$2,471.00 05-09-237-002 $0.00SFD 1 $2,471.00387$2,471.00 05-09-237-003 $0.00SFD 1 $2,471.00386$2,471.00 05-09-237-004 $0.00SFD 1 $2,471.00385$2,471.00 05-09-237-005 $0.00SFD 1 $2,471.00384$2,471.00 05-09-237-006 $0.00SFD 1 $2,471.00383$2,471.00 05-09-237-007 $0.00SFD 1 $2,471.00382$2,471.00 05-09-237-008 $0.00SFD 1 $2,471.00381$2,471.00 05-09-237-009 $0.00SFD 1 $2,471.00380$2,471.00 05-09-237-010 $0.00SFD 1 $2,471.00379$2,471.00 05-09-237-011 $0.00SFD 1 $2,471.00378$2,471.00 05-09-237-012 $0.00SFD 1 $2,471.00377$2,471.00 05-09-237-013 $0.00SFD 1 $2,471.00376$2,471.00 05-09-237-014 $0.00SFD 1 $2,471.00375$2,471.00 05-09-237-015 $0.00SFD 1 $2,471.00374$2,471.00 05-09-238-001 $0.00SFD 1 $2,471.00450$2,471.00 05-09-238-002 $0.00SFD 1 $2,471.00451$2,471.00 05-09-238-003 $0.00SFD 1 $2,471.00452$2,471.00 05-09-238-004 $0.00SFD 1 $2,471.00453$2,471.00 05-09-238-005 $0.00SFD 1 $2,471.00454$2,471.00 05-09-238-006 $0.00SFD 1 $2,471.00455$2,471.00 05-09-238-007 $0.00SFD 1 $2,471.00456$2,471.00 05-09-238-008 $0.00SFD 1 $2,471.00457$2,471.00 05-09-238-009 $0.00SFD 1 $2,471.00458$2,471.00 05-09-238-010 $0.00SFD 1 $2,471.00459$2,471.00 3 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-239-001 $0.00SFD 1 $2,471.00501$2,471.00 05-09-239-002 $0.00SFD 1 $2,471.00502$2,471.00 05-09-239-003 $0.00SFD 1 $2,471.00503$2,471.00 05-09-239-004 $0.00SFD 1 $2,471.00504$2,471.00 05-09-239-005 $0.00SFD 1 $2,471.00505$2,471.00 05-09-239-006 $0.00SFD 1 $2,471.00506$2,471.00 05-09-239-007 $0.00SFD 1 $2,471.00507$2,471.00 05-09-239-008 $0.00SFD 1 $2,471.00508$2,471.00 05-09-239-009 $0.00SFD 1 $2,471.00509$2,471.00 05-09-239-010 $0.00SFD 1 $2,471.00510$2,471.00 05-09-239-011 $0.00SFD 1 $2,471.00511$2,471.00 05-09-239-012 $0.00SFD 1 $2,471.00512$2,471.00 05-09-239-013 $0.00SFD 1 $2,471.00513$2,471.00 05-09-239-014 $0.00SFD 1 $2,471.00514$2,471.00 05-09-239-015 $0.00SFD 1 $2,471.00515$2,471.00 05-09-239-016 $0.00SFD 1 $2,471.00516$2,471.00 05-09-239-017 $0.00SFD 1 $2,471.00517$2,471.00 05-09-239-018 $0.00SFD 1 $2,471.00518$2,471.00 05-09-239-019 $0.00SFD 1 $2,471.00519$2,471.00 05-09-240-001 $0.00SFD 1 $2,471.00520$2,471.00 05-09-240-002 $0.00SFD 1 $2,471.00521$2,471.00 05-09-240-003 $0.00SFD 1 $2,471.00522$2,471.00 05-09-240-004 $0.00SFD 1 $2,471.00523$2,471.00 05-09-240-005 $0.00SFD 1 $2,471.00524$2,471.00 05-09-240-006 $0.00SFD 1 $2,471.00525$2,471.00 05-09-240-007 $0.00SFD 1 $2,471.00526$2,471.00 05-09-240-008 $0.00SFD 1 $2,471.00527$2,471.00 05-09-240-009 $0.00SFD 1 $2,471.00528$2,471.00 05-09-240-010 $0.00SFD 1 $2,471.00529$2,471.00 05-09-240-011 $0.00SFD 1 $2,471.00530$2,471.00 05-09-240-012 $0.00SFD 1 $2,471.00531$2,471.00 05-09-240-013 $0.00SFD 1 $2,471.00532$2,471.00 05-09-240-014 $0.00SFD 1 $2,471.00533$2,471.00 05-09-240-015 $0.00SFD 1 $2,471.00534$2,471.00 05-09-241-001 $0.00SFD 1 $2,471.00535$2,471.00 05-09-241-002 $0.00SFD 1 $2,471.00536$2,471.00 05-09-241-003 $0.00SFD 1 $2,471.00537$2,471.00 05-09-241-004 $0.00SFD 1 $2,471.00538$2,471.00 05-09-241-005 $0.00SFD 1 $2,471.00539$2,471.00 05-09-241-006 $0.00SFD 1 $2,471.00540$2,471.00 4 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-241-007 $0.00SFD 1 $2,471.00541$2,471.00 05-09-241-008 $0.00SFD 1 $2,471.00542$2,471.00 05-09-242-001 $0.00SFD 1 $2,471.00469$2,471.00 05-09-242-002 $0.00SFD 1 $2,471.00470$2,471.00 05-09-242-003 $0.00SFD 1 $2,471.00471$2,471.00 05-09-242-004 $0.00SFD 1 $2,471.00472$2,471.00 05-09-242-005 $0.00SFD 1 $2,471.00473$2,471.00 05-09-242-006 $0.00SFD 1 $2,471.00474$2,471.00 05-09-242-007 $0.00SFD 1 $2,471.00475$2,471.00 05-09-242-008 $0.00SFD 1 $2,471.00476$2,471.00 05-09-242-009 $0.00SFD 1 $2,471.00477$2,471.00 05-09-242-010 $0.00SFD 1 $2,471.00478$2,471.00 05-09-242-011 $0.00SFD 1 $2,471.00479$2,471.00 05-09-242-012 $0.00SFD 1 $2,471.00480$2,471.00 05-09-242-013 $0.00SFD 1 $2,471.00481$2,471.00 05-09-242-014 $0.00SFD 1 $2,471.00482$2,471.00 05-09-242-015 $0.00SFD 1 $2,471.00483$2,471.00 05-09-243-001 $0.00SFD 1 $2,471.00500$2,471.00 05-09-243-002 $0.00SFD 1 $2,471.00499$2,471.00 05-09-243-003 $0.00SFD 1 $2,471.00498$2,471.00 05-09-243-004 $0.00SFD 1 $2,471.00497$2,471.00 05-09-243-005 $0.00SFD 1 $2,471.00496$2,471.00 05-09-243-006 $0.00SFD 1 $2,471.00495$2,471.00 05-09-243-007 $0.00SFD 1 $2,471.00494$2,471.00 05-09-243-008 $0.00SFD 1 $2,471.00493$2,471.00 05-09-243-009 $0.00SFD 1 $2,471.00492$2,471.00 05-09-243-010 $0.00SFD 1 $2,471.00491$2,471.00 05-09-243-011 $0.00SFD 1 $2,471.00490$2,471.00 05-09-243-012 $0.00SFD 1 $2,471.00489$2,471.00 05-09-243-013 $0.00SFD 1 $2,471.00488$2,471.00 05-09-243-014 $0.00SFD 1 $2,471.00487$2,471.00 05-09-243-015 $0.00SFD 1 $2,471.00486$2,471.00 05-09-243-016 $0.00SFD 1 $2,471.00485$2,471.00 05-10-106-001 $0.00SFD 1 $2,471.00460$2,471.00 05-10-106-002 $0.00SFD 1 $2,471.00461$2,471.00 05-10-106-003 $0.00SFD 1 $2,471.00462$2,471.00 05-10-106-004 $0.00SFD 1 $2,471.00463$2,471.00 05-10-106-005 $0.00SFD 1 $2,471.00464$2,471.00 05-10-106-006 $0.00SFD 1 $2,471.00465$2,471.00 05-10-106-007 $0.00SFD 1 $2,471.00466$2,471.00 5 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit Subtotal $491,729.00 199 $0.00$491,729.00 Duplex Property 05-03-381-005 $0.00DUP 2 $4,046.00264$4,046.00 05-10-128-001 $0.00DUP 2 $4,046.00265$4,046.00 05-10-128-002 $0.00DUP 2 $4,046.00266$4,046.00 05-10-128-003 $0.00DUP 2 $4,046.00267$4,046.00 05-10-128-004 $0.00DUP 2 $4,046.00268$4,046.00 05-10-128-005 $0.00DUP 2 $4,046.00269$4,046.00 05-10-128-006 $0.00DUP 2 $4,046.00270$4,046.00 05-10-128-007 $0.00DUP 2 $4,046.00271$4,046.00 05-10-128-008 $0.00DUP 2 $4,046.00272$4,046.00 05-10-128-009 $0.00DUP 2 $4,046.00273$4,046.00 05-10-128-010 $0.00DUP 2 $4,046.00274$4,046.00 05-10-128-011 $0.00DUP 2 $4,046.00275$4,046.00 05-10-128-012 $0.00DUP 2 $4,046.00276$4,046.00 05-10-128-013 $0.00DUP 2 $4,046.00277$4,046.00 05-10-128-014 $0.00DUP 2 $4,046.00278$4,046.00 05-10-128-015 $0.00DUP 2 $4,046.00279$4,046.00 05-10-128-016 $0.00DUP 2 $4,046.00280$4,046.00 05-10-128-017 $0.00DUP 2 $4,046.00281$4,046.00 05-10-128-018 $0.00DUP 2 $4,046.00282$4,046.00 Subtotal $76,874.00 38 $0.00$76,874.00 Townhome Property 05-03-379-001 $0.00THM 4 $6,828.00297$6,828.00 05-03-379-007 $0.00THM 1 $1,707.00295$1,707.001 05-03-379-008 $0.00THM 1 $1,707.00295$1,707.002 05-03-379-009 $0.00THM 1 $1,707.00295$1,707.003 05-03-379-010 $0.00THM 1 $1,707.00295$1,707.004 05-03-379-012 $0.00THM 1 $1,707.00296$1,707.00a 05-03-379-013 $0.00THM 1 $1,707.00296$1,707.00b 05-03-379-014 $0.00THM 1 $1,707.00296$1,707.00c 05-03-379-015 $0.00THM 1 $1,707.00296$1,707.00d 05-03-379-017 $0.00THM 1 $1,707.00294$1,707.00a 05-03-379-018 $0.00THM 1 $1,707.00294$1,707.00b 05-03-379-019 $0.00THM 1 $1,707.00294$1,707.00c 05-03-379-020 $0.00THM 1 $1,707.00294$1,707.00d 05-03-379-022 $0.00THM 1 $1,707.00293$1,707.00a 05-03-379-023 $0.00THM 1 $1,707.00293$1,707.00b 05-03-379-024 $0.00THM 1 $1,707.00293$1,707.00c 05-03-379-025 $0.00THM 1 $1,707.00293$1,707.00d 6 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-03-381-001 $0.00THM 4 $6,828.00289$6,828.00 05-03-381-002 $0.00THM 4 $6,828.00290$6,828.00 05-03-381-003 $0.00THM 4 $6,828.00292$6,828.00 05-03-381-004 $0.00THM 4 $6,828.00291$6,828.00 05-03-382-002 $0.00THM 4 $6,828.00287$6,828.00 05-03-382-003 $0.00THM 4 $6,828.00288$6,828.00 05-10-126-001 $0.00THM 4 $6,828.00298$6,828.00 05-10-127-001 $0.00THM 4 $6,828.00311$6,828.00 05-10-127-002 $0.00THM 4 $6,828.00312$6,828.00 05-10-127-003 $0.00THM 4 $6,828.00313$6,828.00 05-10-127-004 $0.00THM 4 $6,828.00314$6,828.00 05-10-127-005 $0.00THM 4 $6,828.00315$6,828.00 05-10-127-006 $0.00THM 4 $6,828.00316$6,828.00 05-10-127-007 $0.00THM 4 $6,828.00317$6,828.00 05-10-127-008 $0.00THM 4 $6,828.00318$6,828.00 05-10-127-009 $0.00THM 4 $6,828.00305$6,828.00 05-10-127-010 $0.00THM 4 $6,828.00306$6,828.00 05-10-127-011 $0.00THM 4 $6,828.00307$6,828.00 05-10-127-012 $0.00THM 4 $6,828.00308$6,828.00 05-10-127-013 $0.00THM 4 $6,828.00309$6,828.00 05-10-127-014 $0.00THM 4 $6,828.00310$6,828.00 05-10-128-019 $0.00THM 4 $6,828.00304$6,828.00 05-10-128-020 $0.00THM 4 $6,828.00303$6,828.00 05-10-128-021 $0.00THM 4 $6,828.00302$6,828.00 05-10-128-022 $0.00THM 4 $6,828.00301$6,828.00 05-10-128-023 $0.00THM 4 $6,828.00300$6,828.00 05-10-128-027 $0.00THM 1 $1,707.00299$1,707.00a 05-10-128-028 $0.00THM 1 $1,707.00299$1,707.00b 05-10-128-029 $0.00THM 1 $1,707.00299$1,707.00c 05-10-128-030 $0.00THM 1 $1,707.00299$1,707.00d Subtotal $218,496.00 128 $0.00$218,496.00 Prepaid Single Family Property 05-09-231-005 $2,471.00PREPAYS 1 $0.00345$2,471.00 05-09-232-001 $2,471.00PREPAYS 1 $0.00343$2,471.00 05-09-232-004 $2,471.00PREPAYS 1 $0.00340$2,471.00 Subtotal $0.00 3 $7,413.00$7,413.00 GRAND TOTALS (taxes levied)# of units)(maximum taxes)(taxes abated) $787,099.00 368 $7,413.00$794,512.00 7 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 7 of 7 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Autumn Creek Special Service Area (2005-108), as shown on Table 5 (page 10) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2005-108 (Autumn Creek) Tax Classification 2017 Levy 2016 Levy % Change Maximum Parcel Amount Single Family $ 2,320.00 $ 2,286.00 1.49% Townhome $ 1,973.00 $ 1,944.00 1.49% Extended Parcel Amounts Single Family $ 1,705.26 $ 1,702.96 0.14% Townhome $ 1,450.20 $ 1,448.18 0.14% As noted above, extended (actual) 2017 tax levy amounts will increase by 0.14% for both single family and townhome parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $784,011.54 (out of a maximum amount of $1,068,966.00 – with $284,954.46 being abated). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2017 Subject: SSA No. 2005-108 Autumn Creek – Tax Abatement SSA No. 2005-109 Bristol Bay – Tax Abatement The tables below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Bristol Bay Special Service Area (2005-109), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2005-109 (Bristol Bay) Tax Classification 2017 Levy 2016 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,505.00 $ 2,468.00 1.50% Townhome $ 2,031.00 $ 2,001.00 1.50% Condominium $ 1,711.00 $ 1,686.00 1.48% Extended Parcel Amounts - First Series Single Family $ 1,893.42 $ 1,889.36 0.21% Townhome $ 1,535.14 $ 1,531.86 0.21% Condominium $ 1,293.28 $ 1,290.72 0.20% As noted above, extended (actual) 2017 tax levy amounts will increase by 0.21% for single family, townhome and condominium parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $1,190,361.94 (out of a maximum amount of $1,574,850.00 – with $384,488.06 being abated). As you may recall, in February of 2016 the original bond issues for the Autumn Creek & Bristol Bay special service areas were consolidated and refunded into a single bond issue (i.e. 2016 Refunding Bonds - $28.84 million). As a result of the refunding, going forward property taxes for these two SSA’s will be partially abated together in one ordinance. In total these two SSA’s will yield special service area property taxes totaling $1,974,373.48 (out of a maximum amount of $2,643,816.00 – with $669,442.52 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Autumn Creek and Bristol Bay SSA Administration Reports have been attached for your review and consideration. Ordinance No. 2017-____ Page 1 Ordinance No. 2017-_____ AN ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBERS 2005-108 AND 2005-109 SPECIAL TAX REFUNDING BONDS, SERIES 2016 (AUTUMN CREEK PROJECT AND BRISTOL BAY I PROJECT) BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. It is found and declared by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council adopted Ordinance No. 2006-26 on March 28, 2006 (the “Autumn Creek 2006 Bond Ordinance”) pursuant to which: (i) the City issued $14,980,000 principal amount of Special Service Area Number 2005-108 Special Tax Bonds, Series 2006 (Autumn Creek Project) (the “Autumn Creek 2006 Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2005-108 (the “SSA 2005-108 Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the SSA 2005-108 Area sufficient to pay the principal of the Autumn Creek 2006 Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and administrative expenses of the SSA 2005-108 Area for each such year. (b) The City Council adopted Ordinance No. 2006-18 on March 14, 2006 (the “Bristol Bay 2006 Bond Ordinance”) pursuant to which: (i) the City issued $19,000,000 principal amount of Special Service Area Number 2005-109 Special Tax Bonds, Series 2006 (Bristol Bay I Project) (the “Bristol Bay 2006 Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2005-109 (the “SSA 2005-109 Area”); and (ii) provided for the Ordinance No. 2017-____ Page 2 levy of a Special Tax upon all taxable property within the SSA 2005-109 Area sufficient to pay the principal of the Bristol Bay 2006 Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and administrative expenses of the SSA 2005-109 Area for each such year. (c) The City Council adopted Ordinance No. 2016-14 on February 9, 2016, pursuant to which the City issued $28,840,000 of its Special Service Area Numbers 2005-108 and 2005- 109 Special Tax Refunding Bonds, Series 2016 (the “Series 2016 Bonds”) for the purpose of refunding and defusing the entire outstanding principal amount of the Autumn Creek 2006 Bonds and the Bristol Bay 2006 Bonds. Ordinance No. 2016-14 (the “Series 2016 Bond Ordinance”) of the City, pursuant to which the Series 2016 Bonds were issued, provided for a separate levy for payment of debt service on the Series 2016 Bonds and directed the City to adopt and file an abatement ordinance partially abating the levy of taxes for levy years 2015 and later, to be effective upon the issuance of the Series 2016 Bonds. Section 2. There is hereby abated taxes levied pursuant to the Series 2016 Bond Ordinance in the amount of $284,954.46 as levied for SSA 2005-108 (Series 2006 Autumn Creek Project) and $384,488.06 as levied for the SSA 2005-109 (Series 2006 Bristol Bay Project) for the levy year of 2017 which amount was calculated in accordance with the Special Tax Roll and Report prepared by David Taussig & Associates, Inc. Section 3. It is the duty of the County Clerk of Kendall County to abate paid taxes as provided in Sections 2 of this Ordinance and the amended Levy Year 2017 Special Tax Rolls attached hereto (the “Amended Special Tax Rolls”). Section 4. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The Ordinance No. 2017-____ Page 3 City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect upon its passage, approval and publication as provided by law. Section 5. A copy of this Ordinance shall be filed with the County Clerk of Kendall County. The County Clerk of Kendall County is hereby directed to extend the Special Taxes. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2017. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Approved this day of _________________, 2017. Mayor Attest: City Clerk UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 ADMINISTRATION REPORT LEVY YEAR 2017 NOVEMBER 7, 2017 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 2017 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG & ASSOCIATES, INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................4 AUTHORIZED SPECIAL SERVICES ...................................................................................................................... 4 BONDED INDEBTEDNESS ...................................................................................................................................... 4 SPECIAL TAXES ...................................................................................................................................................... 5 I. SPECIAL TAX REQUIREMENT .....................................................................................................6 II. ACCOUNT ACTIVITY SUMMARY ................................................................................................7 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ........................................................10 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS ............................................................................12 2016 SPECIAL TAX RECEIPTS ........................................................................................................................... 12 TAX SALES AND FORECLOSURES .................................................................................................................... 12 V. DEVELOPMENT STATUS ...........................................................................................................13 EQUALIZED ASSESSED VALUE ......................................................................................................................... 13 VI. OUTSTANDING BONDS ............................................................................................................14 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS ....................................................................... 14 SPECIAL TAX PREPAYMENTS ........................................................................................................................... 14 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ...............................................15 VIII. AD VALOREM PROPERTY TAX RATES ................................................................................16 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2005-108 Page 4 2017 Administration Report November 7, 2017 Introduction This report calculates the 2017 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2005-108 ("SSA No. 2005-108") Special Tax Bonds, Series 2006 (Autumn Creek Project) (the "Series 2006 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-108. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-108. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2005-108 was established by Ordinance No. 2006-25 (the "Establishing Ordinance"), adopted on March 28, 2006. The Establishing Ordinance authorized SSA No. 2005-108 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Park improvements; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $15,500,000 in bonds may be issued by SSA No. 2005-108. Ordinance No. 2006-26 (the "Bond Ordinance"), adopted on March 28, 2006 approved the form of a trust indenture and preliminary limited offering memorandum and provided United City of Yorkville SSA No. 2005-108 Page 5 2017 Administration Report November 7, 2017 for the issuance of not more than $15,500,000 in Series 2006 Bonds. The Series 2006 Bonds were issued in the amount of $14,980,000 in April 2006. The Series 2006 Bonds were refunded in February 2016. Ordinance No. 2016-14 (the "2016 Bond Ordinance"), adopted on February 9, 2016 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $34,000,000 in bonds. United City of Yorkville Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") were issued in February 2016 in the amount of $28,840,000. The current debt service schedule is attached hereto as Exhibit D and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2005-108 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2016 Bonds and the administration and maintenance of SSA No. 2005-108 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2005-108 Page 6 2017 Administration Report November 7, 2017 I. Special Tax Requirement The SSA No. 2005-108 2017 Special Tax Requirement is equal to $784,012. As shown in Table 1 below, the 2017 Special Tax Requirement is equal to the sum of the Series 2016 debt service for the bond year ending March 1, 2019, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2018 bond year-end fund balances and excess reserve funds. TABLE 1 SPECIAL SERVICE AREA NO 2005-108 2017 SPECIAL TAX REQUIREMENT Sources of Funds $796,741 Prior Year Surplus/(Deficit) $12,729 Earnings $0 Special Taxes Billed $776,167 Delinquency Contingency $7,845 Uses of Funds ($796,741) Debt Service Interest - 09/01/2018 ($209,948) Interest - 03/01/2019 ($209,948) Principal - 03/01/2019 ($349,000) Administrative Expenses ($20,000) Delinquent Special Taxes ($7,845) Projected Surplus/(Deficit) - 03/01/2019 $0 United City of Yorkville SSA No. 2005-108 Page 7 2017 Administration Report November 7, 2017 II. Account Activity Summary The Trust Indenture for the Series 2016 Bonds (the "2016 Indenture") establishes four funds and two accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. Within the Administrative Expense Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2016 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending September 30, 2017 is shown in Table 2 on the following page. United City of Yorkville SSA No. 2005-108 Page 8 2017 Administration Report November 7, 2017 TABLE 2 SPECIAL SERVICE AREA NO 2005-108 AND SPECIAL SERVICE AREA NO 2005-109, SERIES 2016 TRANSACTION SUMMARY ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - ACTUAL Beginning Balance - 09/01/2016 $1,994 $2,485,600 $1,061,466 $23,704 Earnings $38 $5,568 $1,373 $3 Special Taxes Prior Year(s) $0 $0 $897,508 $0 Levy Year 2016 SSA No. 2005-108 $0 $0 $442,057 $0 SSA No. 2005-109 $0 $0 $697,775 $0 Miscellaneous $0 $0 $0 $0 USES OF FUNDS - ACTUAL Account Transfers $1,306 ($7,701) $30,698 ($22,824) Administrative Expense Transfers Fiscal Year 2016 Prefunding $40,000 $0 ($40,000) $0 Fiscal Year 2016 Budget $100 $0 $0 ($100) Debt Service SSA No. 2005-108 Interest - 09/01/2016 $0 $0 ($222,382) $0 Interest - 03/01/2017 $0 $0 ($219,473) $0 Principal - 03/01/2017 $0 $0 ($307,000) $0 SSA No. 2005-109 Interest - 09/01/2016 $0 $0 ($339,754) $0 Interest - 03/01/2017 $0 $0 ($336,021) $0 Principal - 03/01/2017 $0 $0 ($468,000) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $0 Principal Redemption $0 $0 ($24,000) $0 Redemption Premium $0 $0 ($480) $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses SSA No. 2005-108 and 2005-109 ($34,131) $0 $0 $0 Ending Balance - 08/31/2017 $9,306 $2,483,467 $1,173,766 $782 United City of Yorkville SSA No. 2005-108 Page 9 2017 Administration Report November 7, 2017 The calculation of the estimated 2018 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2005-108 AND SPECIAL SERVICE AREA NO 2005-109 ESTIMATED 2018 BOND YEAR-END FUND BALANCES AUGUST 31, 2017 – MARCH 1, 2018 ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - PROJECTED Beginning Balance - 08/31/2017 $9,306 $2,483,467 $1,173,766 $782 Special Taxes SSA No. 2005-108 $0 $0 $340,888 $0 SSA No. 2005-109 $0 $0 $488,548 $0 USES OF FUNDS - PROJECTED Account Transfers $0 $53 ($53) $0 Administrative Expense Transfers Levy Year 2017 Prefunding $40,000 $0 ($40,000) $0 Levy Year 2016 Budget $13,194 $0 ($13,194) $0 Debt Service SSA No. 2005-108 Interest - 09/01/2017 $0 $0 ($214,868) $0 Principal - 03/01/2018 $0 $0 ($328,000) $0 Interest - 03/01/2018 $0 $0 ($214,868) $0 SSA No. 2005-109 Interest - 09/01/2017 $0 $0 ($329,001) $0 Principal - 03/01/2018 $0 $0 ($502,000) $0 Interest - 03/01/2018 $0 $0 ($329,001) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2016 Expenses ($22,500) $0 $0 $0 Ending Balance - 03/01/2018 $40,000 $2,483,520 $32,218 $782 Reserve Fund Requirement $0 ($2,483,520) $0 $0 Funds Not Eligible for Levy Surplus ($40,000) $0 $0 ($782) Projected Surplus/(Deficit) 03/01/2018 $0 $0 $32,218 $0 United City of Yorkville SSA No. 2005-108 Page 10 2017 Administration Report November 7, 2017 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2017 Maximum Parcel Special Taxes equal $1,226,214. However, pursuant to the 2016 Bond Ordinance, the 2017 Special Taxes equal $1,068,966. For purposes of the Abatement Ordinance, subtracting the 2017 Special Tax Requirement of $784,012, results in an abatement of $284,954. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2005-108 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2005-108 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXES A comparison of the maximum and extended special tax amounts for 2017 and 2016 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2005-108 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,320.00 $614.74 $1,705.26 Single Family Dwelling Unit - Prepaid $2,320.00 $2,320.00 $0.00 Townhome Dwelling Unit $1,973.00 $522.80 $1,450.20 Townhome Dwelling Unit - Prepaid $1,973.00 $1,973.00 $0.00 Special Tax Classification Levy Year 2017 Levy Year 2016 Percentage Change Single Family Dwelling Unit $2,320.00 $2,286.00 1.5% Townhome Dwelling Unit $1,973.00 $1,944.00 1.5% Single Family Dwelling Unit $1,705.26 $1,702.96 0.0% Townhome Dwelling Unit $1,450.20 $1,448.18 0.0% Maximum Parcel Special Tax Extended Special Tax United City of Yorkville SSA No. 2005-108 Page 11 2017 Administration Report November 7, 2017 The schedule of the remaining SSA No. 2005-108 Maximum Parcel Special Taxes is shown in Table 5 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent (1.50%) annually through 2034. TABLE 5 SPECIAL SERVICE AREA NO 2005-108 MAXIMUM PARCEL SPECIAL TAXES Single Family Townhome 2017 2018 $1,068,966 $2,320 $1,973 2018 2019 $1,226,214 $2,355 $2,003 2019 2020 $1,244,474 $2,390 $2,033 2020 2021 $1,263,309 $2,426 $2,063 2021 2022 $1,282,144 $2,462 $2,094 2022 2023 $1,301,296 $2,499 $2,125 2023 2024 $1,320,706 $2,536 $2,157 2024 2025 $1,340,433 $2,574 $2,189 2025 2026 $1,360,418 $2,613 $2,222 2026 2027 $1,380,720 $2,652 $2,255 2027 2028 $1,401,597 $2,692 $2,289 2028 2029 $1,422,474 $2,732 $2,323 2029 2030 $1,443,926 $2,773 $2,358 2030 2031 $1,465,378 $2,815 $2,393 2031 2032 $1,487,405 $2,857 $2,429 2032 2033 $1,509,749 $2,900 $2,465 2033 2034 $1,532,351 $2,944 $2,502 2034 2035 $1,555,270 $2,988 $2,540 Levy Year Collection Year Aggregate Per Unit United City of Yorkville SSA No. 2005-108 Page 12 2017 Administration Report November 7, 2017 IV. Prior Year Special Tax Collections The SSA No. 2005-108 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2005-108. 2016 Special Tax Receipts As of October 30, 2017, SSA No. 2005-108 2016 special tax receipts totaled $782,945. There are no delinquent special taxes. Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. One (1) parcel was presented for tax sale at the Kendall County Annual Tax Sale on October 26, 2017. Delinquent special taxes in the amount of $851 was sold for the one (1) delinquent parcel. United City of Yorkville SSA No. 2005-108 Page 13 2017 Administration Report November 7, 2017 V. Development Status SSA No. 2005-108 is comprised of three hundred seventeen (317) single family homes and two hundred fifty-seven (257) townhomes. Original projections were for three hundred seventeen (317) single family homes and two hundred fifty-eight (258) townhomes, one townhome was omitted. An aerial map of SSA No. 2005-108 is attached as Exhibit E. The number of units in each plat is summarized in Table 6 below. TABLE 6 SPECIAL SERVICE AREA NO 2005-108 LAND USE SUMMARY Equalized Assessed Value The 2016 equalized assessed value for SSA No. 2005-108 was $27,278,694. The average assessed value per single-family dwelling unit equals $71,076. The average assessed value per townhome dwelling unit equals $37,464. Unit 1 Yes Single Family 168 Unit 1 Yes Townhome 257 Unit 3 No Single Family 149 574 Plat Recorded Total Land Use Number of Units United City of Yorkville SSA No. 2005-108 Page 14 2017 Administration Report November 7, 2017 VI. Outstanding Bonds The SSA No. 2005-108 portion of the Series 2016 Bonds issued in February 2016 was $11,409,000. As of September 2, 2017, the outstanding principal was $11,078,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners and mandatory prepayments received by developers, $2,187,000 of the Series 2006 Bonds and $24,000 of the Series 2016 bonds have been redeemed, as shown in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2005-108 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Special Tax Prepayments The SSA No. 2005-108 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for nine single family dwelling units and eight townhome dwelling units. No partial prepayments have been received. Redemption Date Bonds Redeemed March 1, 2008 $282,000 September 1, 2008 $107,000 March 1, 2009 $23,000 March 1, 2012 $1,775,000 September 1, 2016 $24,000 Total Redeemed $2,211,000 United City of Yorkville SSA No. 2005-108 Page 15 2017 Administration Report November 7, 2017 VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2005-108 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2005-108 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 1 Source: Kendall County 2 Based on three times the equalized assessed value of the special service area. 3 As of September 2, 2017. $27,278,694 $81,836,082 $11,078,000 7.39:1 Outstanding Bonds 3 Value to Lien Ratio 2016 Equalized Assessed Value 1 2016 Appraised Value 2 United City of Yorkville SSA No. 2005-108 Page 16 2017 Administration Report November 7, 2017 VIII. Ad Valorem Property Tax Rates The 2016 general ad valorem tax rates for SSA No. 2005-108 are shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2005-108 2016 AD VALOREM PROPERTY TAX RATES 4 Source: Kendall County, for Tax Codes BR005 and BR069. City Rates 5 0.679470% Corporate 0.219650% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.199910% Police Pension 0.211690% Garbage 0.000000% Audit 0.006580% Liability Insurance 0.008770% Social Security/IMRF 0.032870% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township5 10.470430% County 0.747650% Bristol-Kendall Fire Protection District 0.759220% Forest Preserve 0.175510% Junior College #516 0.560050% Yorkville Library 0.308050% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.100560% Kendall Road District 0.255970% School District CU-115 7.563420% Total Tax Rate 11.149900% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2005-108 FUNDS AND ACCOUNTS United City of YorkvilleSpecial Service Area No. 2005-108 and 2005-109Funds and AccountsFundsAndAccountReserve FundBond and InterestFundSpecialRedemptionAccountRebate FundAdministrativeExpenseFundCost of Issuance Account EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2005-108 APPLICATION OF SPECIAL TAX United City of YorkvilleSpecial Service Area No. 2005-108 and 2005-109Application of Special Tax1FundsAndAccountReserve FundBond and InterestFundSpecialRedemptionAccountRebate FundAdministrativeExpenseFundCost of Issuance Account2131.Special Tax applied in sequence shown. EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2005-108 APPLICATION OF EARNINGS United City of YorkvilleSpecial Service Area No. 2005-108 and 2005-109 Application of Earnings1FundsAndAccountsReserve FundBond and InterestFundSpecialRedemptionAccountRebate FundAdministrativeExpenseFundCost of Issuance Account1.Earnings remain in fund or account from which they accrued unless otherwise indicated. EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2005-108 DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2017 9/1/2016 $0 $222,382 $222,382 2017 3/1/2017 $307,000 $219,473 $526,473 2018 9/1/2017 $0 $214,868 $214,868 2018 3/1/2018 $328,000 $214,868 $542,868 2019 9/1/2018 $0 $209,948 $209,948 2019 3/1/2019 $349,000 $209,948 $558,948 2020 9/1/2019 $0 $204,713 $204,713 2020 3/1/2020 $369,000 $204,713 $573,713 2021 9/1/2020 $0 $199,178 $199,178 2021 3/1/2021 $393,000 $199,178 $592,178 2022 9/1/2021 $0 $193,283 $193,283 2022 3/1/2022 $416,000 $193,283 $609,283 2023 9/1/2022 $0 $188,343 $188,343 2023 3/1/2023 $438,000 $188,343 $626,343 2024 9/1/2023 $0 $182,594 $182,594 2024 3/1/2024 $462,000 $182,594 $644,594 2025 9/1/2024 $0 $176,242 $176,242 2025 3/1/2025 $486,000 $176,242 $662,242 2026 9/1/2025 $0 $168,952 $168,952 2026 3/1/2026 $513,000 $168,952 $681,952 2027 9/1/2026 $0 $160,936 $160,936 2027 3/1/2027 $541,000 $160,936 $701,936 2028 9/1/2027 $0 $152,145 $152,145 2028 3/1/2028 $573,000 $152,145 $725,145 2029 9/1/2028 $0 $137,820 $137,820 2029 3/1/2029 $614,000 $137,820 $751,820 2030 9/1/2029 $0 $122,470 $122,470 2030 3/1/2030 $658,000 $122,470 $780,470 2031 9/1/2030 $0 $106,020 $106,020 2031 3/1/2031 $702,000 $106,020 $808,020 2032 9/1/2031 $0 $88,470 $88,470 2032 3/1/2032 $750,000 $88,470 $838,470 2033 9/1/2032 $0 $69,720 $69,720 2033 3/1/2033 $801,000 $69,720 $870,720 2034 9/1/2033 $0 $53,700 $53,700 2034 3/1/2034 $848,000 $53,700 $901,700 2035 9/1/2034 $0 $36,740 $36,740 2035 3/1/2035 $894,000 $36,740 $930,740 2036 9/1/2035 $0 $18,860 $18,860 2036 3/1/2036 $943,000 $18,860 $961,860 $11,385,000 $5,811,862 $17,196,862 Outstanding Principal as of 09/02/2017 $11,078,000 United City of Yorkville Special Service Area No. 2005-108 Debt Service Schedule EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2005-108 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2005-108 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 SPECIAL TAX ROLL AND REPORT MARCH 28, 2006 Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 (AUTUMN CREEK) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ...............................................................................................................................1 II. DEFINITIONS ...................................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION.........................................................................................4 A. BOUNDARIES OF SSA NO. 2005-108...................................................................................4 B. ANTICIPATED LAND USES...................................................................................................4 IV. SPECIAL SERVICES .........................................................................................................................4 A. GENERAL DESCRIPTION ......................................................................................................4 B. ESTIMATED COSTS ..............................................................................................................5 C. ALLOCATION .......................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ............................................15 V. BOND ASSUMPTIONS.....................................................................................................................15 VI. MAXIMUM PARCEL SPECIAL TAX ...............................................................................................16 A. DETERMINATION ...............................................................................................................16 B. APPLICATION ....................................................................................................................17 C. ESCALATION .....................................................................................................................18 D. TERM .................................................................................................................................18 E. SPECIAL TAX ROLL AMENDMENT ....................................................................................18 F. OPTIONAL PREPAYMENT...................................................................................................18 G. MANDATORY PREPAYMENT..............................................................................................19 VII. ABATEMENT AND COLLECTION...................................................................................................19 A. ABATEMENT ......................................................................................................................19 B. COLLECTION PROCESS ......................................................................................................19 C. ADMINISTRATIVE REVIEW ................................................................................................20 VIII. AMENDMENTS ...............................................................................................................................20 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. ___________ passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on March 28, 2006 in connection with the proceedings for Special Service Area Number 2005-108 (hereinafter referred to as "SSA No. 2005-108"), this Special Tax Roll and Report of SSA No. 2005-108 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2005-108 and the Bonds as determined by the City or its designee including, but not limited to, the following: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs of the City or designee in applying for and maintaining ratings of the Bonds; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2005-108 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; the administrative costs associated with upgrading the software utilized by Kendall County relating to the Special Tax; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2005-108, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements authorized pursuant to the Establishing Ordinance. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Consultant" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2005-105. "Council" means the City Council of the United City of Yorkville, having jurisdiction over SSA No. 2005-108. "County" means the County of Kendall, State of Illinois. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County which creates individual single-family home lots and/or townhome lots. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required pursuant to Section VI.G herein and calculated pursuant to Exhibit B herein. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. "Maximum Parcel Special Taxes" means the amount determined by multiplying the actual or anticipated number of Single-family Property Dwelling Units and Townhome Property Dwelling Units, in accordance with Section VI.B, by the applicable Maximum Parcel Special Tax. "Parcel" means a lot, parcel, and/or other interest in real property within the boundaries of SSA No. 2005-108 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the County assessment roll. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 "PIN Map" means an official map of the Kendall County Mapping Department or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2005-108 approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2005-108 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat or applicable Final Plat. "School District" means the Yorkville Community Unit School District 115. "School Property" means the property within the boundaries of SSA No. 2005-108 on which a proposed elementary school has been, may be, or is anticipated to be constructed as determined from the Preliminary Plat or any Final Plat. "Single-family Property" means all Parcels within the boundaries of SSA No. 2005-108 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. "Townhome Property" means all Parcels within the boundaries of SSA No. 2005-108 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2005-108 SSA No. 2005-108 consists of approximately two hundred sixty-five (265) acres and is generally located northwest of State Route 34 and southeast of the Bristol Lake Subdivision. A legal description is attached as Exhibit D of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2005-108 is anticipated to consist of three hundred and seventeen (317) single-family Dwelling Units (i.e., single-family homes), and two hundred fifty- eight (258) townhome Dwelling Units, and an elementary school. IV. SPECIAL SERVICES SSA No. 2005-108 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION 1. ELIGIBLE IMPROVEMENTS The special services that are eligible to be financed by SSA No. 2005-108 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2005-108 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: the acquisition, construction and installation of public improvements including, but not limited to: • City owned sanitary sewer facilities, water facilities, road facilities, storm sewer facilities, public parks and park improvements, including, but not limited to, engineering, surveying, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation, public park improvements and tree installation, costs for land and easement acquisitions or dedications relating to any of the Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2. SSA FUNDED IMPROVEMENTS SSA No. 2005-108 is anticipated to fund the cost associated with the following improvements (subject to alternatives, modifications, and/or substitutions as described in Section IV.D below): • SSA No. 2005-108 is anticipated to fund certain on-site and off- site public facilities and the road impact fees associated with the construction of Kennedy Road, subject to the alternatives, modifications, and/or substitutions as described in Section IV. D below. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2005-108 are presented in Table 1 below. The costs anticipated to be financed by SSA No. 2005-108 do not include any costs allocated to the School Property. Therefore, the School Property will be exempt from the Special Tax. TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT GRAND TOTAL ELIGIBLE IMPROVEMENTS ALLOCABLE TO RESIDENTIAL PROPERTY SSA NO. 2005-108 FUNDED IMPROVEMENTS Sanitary Sewer $2,606,012 $2,390,549 $2,188,042 Water $2,049,445 $1,879,998 $1,670,537 Roads $8,057,199 $7,030,449 $4,780,282 Storm Sewer $3,634,117 $3,383,772 $2,964,624 Grand Total $16,346,773 $14,684,768 $11,603,485 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2005-108 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2005-108 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The eligible public improvements are designed with the intent to specifically service SSA No. 2005-108 and the School Property, and therefore the benefit area includes only such property. Each land use type is allocated a share of each public facility type in accordance with the public facility usage factors described below. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. The IEPA does not publish P.E. factors for townhome Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for townhomes. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each townhome Dwelling Unit is anticipated to have two or three bedrooms, the P.E. factor of 3.0 for two to three- bedroom apartments is used. Sewer and water demand for public schools is a function of the estimated number of students and employees. The School District indicates the proposed elementary school to have a capacity of approximately 650 students and 30 employees. Applying the IEPA Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 standards of 0.25 gallons per student and employee per day yields a total P.E. of 170.00 for the proposed elementary school. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Seventh Edition, indicates average weekday trips per single-family detached home and townhome Dwelling Unit of 9.57 and 5.86, respectively. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation Sixth Edition at 1.02 per elementary school student. c. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The TR-55 Manual estimates impervious ground area at approximately 30.00% for development densities of 3 units to an acre, 38.00% for development densities of 4 units to an acre, and 65.00% for development densities of 8 or greater units to an acre. Generally, the greater the density the more impervious area per acre. The gross densities for the single-family homes and townhomes are approximately three to an acre and eight to an acre, respectively. The TR-55 Manual does not contain impervious ground areas for elementary schools. The impervious ground coverage factors for the School Property have been provided by the School District and are based on design plans for existing school facilities. Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 Tables 2 – 4 on the following pages show these public improvement usage factors and their equivalency (i.e., the relationship of these factors among the different land uses within SSA No. 2005-108). Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 2 SEWER AND WATER USAGE FACTORS P.E. AND EQUIVALENT UNITS COUNT Land Use Dwelling Units Students Employees P.E. Total P.E.1 Equivalent Unit2 Total Equivalent Units3, 4 (1) Single-Family Property (DU) 317 NA NA 3.5 1,109.50 1.00 317.00 (2) Townhome Property (DU) 258 NA NA 3.0 774.00 0.86 221.88 School Property 48.57 48.57 (3) (Per Student) NA 650 NA 0.25 162.50 (4) (Per Employee) NA NA 30 0.25 7.50 Grand Total4 575 650 30 NA 2,053.50 NA 587.45 [1] P.E. factor multiplied by applicable number of dwelling units, students, employees. [2] Equivalent units for land uses 1 and 2 computed by dividing P.E. factor for each land use by P.E. factor for single-family land use. Equivalent units for 3 and 4 computed by dividing total P.E. by P.E. factor for single-family land use. [3] Equivalent unit factor multiplied by applicable number of dwelling units or schools, as applicable. [4] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 3 ROAD USAGE FACTORS TRIPS AND EQUIVALENT UNITS COUNT Land Use Dwelling Units Students Employees Average Weekday Trip Factor Total Weekday Trips1 Equivalent Unit2 Total Equivalent Units3, 4 (1) Single-Family Property (DU) 317 NA NA 9.57 3,033.69 1.00 317.00 (2) Townhome Property (DU) 258 NA NA 5.86 1,511.88 0.61 157.38 School Property 69.28 69.28 (3) (Per Student) NA 650 NA 1.02 663.00 (4) (Per Employee) NA NA 30 NA 0.00 Grand Total4 575 650 30 NA 5,208.57 NA 543.66 [1] Average weekday trip factor multiplied by applicable number of dwelling units, students, or employees. [2] Equivalent units for land uses 1 and 2 computed by dividing average weekday trip factor for each land use by average weekday trip factor for a single-family home. Equivalent units for 3 and 4 computed by dividing total average weekday trips by average weekday trip factor for a single-family home. [3] Equivalent unit factor multiplied by applicable number of dwelling units or schools, as applicable. [4] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 4 STORM SEWER MANAGEMENT FACTORS IMPERVIOUS AREA AND EQUIVALENT UNITS COUNT Impervious Area Land Use Dwelling Units Lot Size Per DU / Site Acres Coverage Factor Per DU / Site Total Equivalent Unit2 Total Equivalent Units3, 4 (1) Single-Family Property (DU) 317 18,789 NA 30% 5,637 1,786,929 1.00 317.00 (2) Townhome Property (DU) 258 5,648 NA 65% 3,671 947,118 0.65 167.70 (3) School Property NA NA 16.0 29% 202,118 202,118 35.86 35.86 Grand Total4 575 NA 16.0 NA NA 2,936,165 NA 520.56 [1] Impervious area per dwelling unit for land uses 1 and 2 computed by multiplying coverage factor by lot size. [2] Equivalent units for land uses 1 and 2 computed by dividing impervious area for each land use by impervious area for single-family land use. Equivalent units for land use 3 computed by dividing total impervious area by impervious area for the typical single-family home. [3] Equivalent unit factor multiplied by applicable number of dwelling units or schools, as applicable. [4] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 3. ALLOCATED COSTS The Eligible Improvements must be allocated in accordance with the appropriate usage factors discussed above. For example, sanitary sewer and water facilities are allocated on a P.E. basis. Road facilities are allocated in proportion to estimated trip generation and storm sewer facilities are allocated on impervious area. As shown in Tables 5 – 8, the allocated cost per equivalent unit is computed by dividing the estimated improvement costs shown in Table 1 by the applicable equivalent units for Single-family Property, Townhome Property, and School Property. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. A summary of the allocated costs is presented in Table 9. The portion of the Eligible Improvements to be financed with bond proceeds is shown in Table 10. All Eligible Improvements that are not financed through SSA No. 2005-108 (which include all Eligible Improvements allocated to the School Property) will be funded by the developer and are categorized as "Developer's Equity." TABLE 5 SANITARY SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $1,406,2572 (2) Townhome Property (DU) 221.88 $984,2913 (3) School Property (per site) 48.57 $215,4634 (4) Grand Total 587.45 $2,606,012 1 From Table 2 2 $2,606,012/B4*B1 3 $2,606,012/B4*B2 4 $2,606,012/B4*B2 5Amounts may vary due to rounding. Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 6 WATER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $1,105,9222 (2) Townhome Property (DU) 221.88 $774,0763 (3) School Property (per site) 48.57 $169,4474 (4) Grand Total 587.45 $2,049,445 1 From Table 2 2 $2,049,445/B4*B1 3 $2,049,445/B4*B2 4 $2,049,445/B4*B3 5Amounts may vary due to rounding. TABLE 7 ROAD COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $4,698,0322 (2) Townhome Property (DU) 157.38 $2,332,4173 (3) School Property (per site) 69.28 $1,026,7504 (4) Grand Total 543.66 $8,057,199 1 From Table 3 2 $8,057,199/B4*B1 3 $8,057,199/B4*B2 4 $8,057,199/B4*B3 5Amounts may vary due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 8 STORM SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Cost Per Unit5 (1) Single-Family Property (DU) 317.00 $2,213,0302 (2) Townhome Property (DU) 167.70 $1,170,7423 (3) School Property (per site) 35.86 $250,3454 (4) Grand Total 520.56 $3,634,117 1 From Table 4 2 $3,634,117/B4*B1 3 $3,634,117/B4*B2 4 $3,634,117/B4*B3 5Amounts may vary due to rounding. TABLE 9 ALLOCATED COSTS BY LAND USE PUBLIC IMPROVEMENT 1 GRAND TOTAL SINGLE-FAMILY PROPERTY TOWNHOME PROPERTY SCHOOL PROPERTY Sanitary Sewer $2,606,012 $1,406,257 $984,291 $215,463 Water $2,049,445 $1,105,922 $774,076 $169,447 Roads $8,057,199 $4,698,032 $2,332,417 $1,026,750 Storm Sewer $3,634,117 $2,213,030 $1,170,742 $250,345 Grand Total $16,346,773 $9,423,242 $5,261,526 $1,662,005 1 Amounts may vary due to rounding. Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 10 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2005-108 PUBLIC IMPROVEMENT 1 GRAND TOTAL TOTAL FOR SSA NO. 2005-108 SINGLE- FAMILY PROPERTY TOWNHOME PROPERTY DEVELOPER'S EQUITY Sanitary Sewer $2,606,012 $2,188,042 $1,203,750 $984,291 $417,970 Water $2,049,445 $1,670,537 $896,461 $774,076 $378,908 Roads $8,057,199 $4,780,282 $2,964,574 $1,815,708 $3,276,916 Storm Sewer $3,634,117 $2,964,624 $1,793,883 $1,170,742 $669,492 GRAND TOTAL $16,346,773 $11,603,485 $6,858,668 $4,744,817 $4,743,288 NUMBER OF DUS NA 575 317 258 NA TOTAL COST/DU NA NA $21,636.18 $18,390.76 NA 1 Amounts may vary due to rounding. D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2005-108, using the preceding methodology, is uniform within Single-family Property and Townhome Property and (ii) such allocation results in the same ratio of funded Eligible Improvements between the land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $15,500,000. Bonds in the approximate amount of $15,000,000 are anticipated to be issued in April 2006. Issuance costs are estimated to be approximately three and one-half percent (3.5%) of the principal amount of the bonds. The bond issue will include a reserve fund of approximately nine and one-half percent (9.5%) of the original principal amount of the bonds and approximately twenty-three (23) months of capitalized interest. The term of the bonds is estimated at 30 years, with principal amortized over a period of approximately 28 years. Annual debt service payments will increase approximately one and one half percent (1.5%) annually. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of Eligible Improvements financed by SSA No. 2005-108, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property will be financed by SSA No. 2005-108. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the Eligible Improvement costs funded for such land uses by SSA No. 2005-108 and (ii) the Maximum Parcel Special Taxes required to fund the Special Tax Requirement. In order to measure the relative difference in public improvement costs for each land use type, Equivalent Dwelling Unit ("EDU") factors have been calculated. A Single-family Property Dwelling Unit is deemed the typical residential unit and is assigned an EDU factor of 1.00. The EDU factor for Townhome Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for each land use category to the funded Eligible Improvements for Single-family Property Dwelling Units. EDUs are shown in Table 11 below. TABLE 11 EDU FACTORS COST/UNIT EDU FACTOR DWELLING UNITS EDUS Single-family Property Dwelling Unit $21,636.18 1.00 317 units 317.00 Townhome Property Dwelling Unit $18,390.76 0.85 258 units 219.30 Total 575 units 536.30 Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 12 below. TABLE 12 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2007 / COLLECTED CALENDAR YEAR 2008) PER DWELLING UNIT TOTAL SINGLE- FAMILY PROPERTY TOWNHOME PROPERTY Maximum Parcel Special Taxes $1,072,600 $634,000 $438,600 Number of EDUs 536.30 317.00 219.30 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,000 NA NA EDU Factor NA 1.00 0.85 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,000 $1,700 *Amounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property and Townhome Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2005-108 as required pursuant to the Act. B. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected Dwelling Units of Single-family Property or Townhome Property for such Parcel, as determined from the Preliminary Plat in effect as of September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 Subsequent to the recordation of the Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of Dwelling Units of Single-family Property and Townhome Property which may be constructed on such Parcel, by the applicable Maximum Parcel Special Tax determined pursuant to Table 12, as increased in accordance with Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied escalates one and one half percent (1.5%) annually through and including Calendar Year 2034, rounded to the nearest dollar. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one half percent (1.5%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2034 (to be collected in Calendar Year 2035). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Consultant and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which such amount shall be valid. Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 G. MANDATORY PREPAYMENT If at any time the Consultant determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to a Preliminary Plat or Final Plat, or other event which reduces the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. Each year's annual debt service coverage ratio shall be determined by dividing (i) such year's reduced Maximum Parcel Special Taxes by (ii) the sum of the corresponding annual interest and principal payment on the Bonds plus estimated Administrative Expenses and less estimated earnings on the Reserve Fund (as such term is defined in the Bond Indenture). As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. Please refer to Section VII.B below for details on the collection procedure of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2007 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the special taxes authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Taxes remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2005-108. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 reduction in the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%). The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Consultant not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Consultant shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Consultant determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Consultant regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2005-108 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\CLIENTS2\Yorkville\District Formation\SSA 2005-108 (Pulte)\SSA Report\Autumn Creek SSA Report 4.doc EXHIBIT A SPECIAL TAX ROLL LeviedCalendarYearAUTUMN CREEKUNITED CITY OF YORKVILLE SSA NO. 2005-108SPECIAL TAX ROLLCALENDAR YEAR 2007 THROUGH CALENDAR YEAR 2034Permanent Index NumberMaximum Parcel Special 02-15-376-00102-22-127-001 02-22-176-004 02-22-251-002 02-22-400-012Tax Per Dwelling Unit SFDTHMSFDTHMSFDTHMSFDTHMSFDTHMGRANDSFDTHM28 0 47 0 74 0 102 212 66 46 TOTAL2007200820092010201120122013201420152016201720182019202020212022202320242025202620272028202920302031203220332034$2,000.00 $1,700.00 $56,000.00 $0.00 $94,000.00 $0.00 $148,000.00$0.00 $204,000.00 $360,400.00 $132,000.00 $78,200.00 $1,072,600.00$2,030.00 $1,726.00 $56,840.00 $0.00 $95,410.00 $0.00 $150,220.00$0.00 $207,060.00 $365,912.00 $133,980.00 $79,396.00 $1,088,818.00$2,060.00 $1,752.00 $57,680.00 $0.00 $96,820.00 $0.00 $152,440.00$0.00 $210,120.00 $371,424.00 $135,960.00 $80,592.00 $1,105,036.00$2,091.00 $1,778.00 $58,548.00 $0.00 $98,277.00 $0.00 $154,734.00$0.00 $213,282.00 $376,936.00 $138,006.00 $81,788.00 $1,121,571.00$2,122.00 $1,805.00 $59,416.00 $0.00 $99,734.00 $0.00 $157,028.00$0.00 $216,444.00 $382,660.00 $140,052.00 $83,030.00 $1,138,364.00$2,154.00 $1,832.00 $60,312.00 $0.00 $101,238.00 $0.00 $159,396.00$0.00 $219,708.00 $388,384.00 $142,164.00 $84,272.00 $1,155,474.00$2,186.00 $1,859.00 $61,208.00 $0.00 $102,742.00 $0.00 $161,764.00$0.00 $222,972.00 $394,108.00 $144,276.00 $85,514.00 $1,172,584.00$2,219.00 $1,887.00 $62,132.00 $0.00 $104,293.00 $0.00 $164,206.00$0.00 $226,338.00 $400,044.00 $146,454.00 $86,802.00 $1,190,269.00$2,252.00 $1,915.00 $63,056.00 $0.00 $105,844.00 $0.00 $166,648.00$0.00 $229,704.00 $405,980.00 $148,632.00 $88,090.00 $1,207,954.00$2,286.00 $1,944.00 $64,008.00 $0.00 $107,442.00 $0.00 $169,164.00$0.00 $233,172.00 $412,128.00 $150,876.00 $89,424.00 $1,226,214.00$2,320.00 $1,973.00 $64,960.00 $0.00 $109,040.00 $0.00 $171,680.00$0.00 $236,640.00 $418,276.00 $153,120.00 $90,758.00 $1,244,474.00$2,355.00 $2,003.00 $65,940.00 $0.00 $110,685.00 $0.00 $174,270.00$0.00 $240,210.00 $424,636.00 $155,430.00 $92,138.00 $1,263,309.00$2,390.00 $2,033.00 $66,920.00 $0.00 $112,330.00 $0.00 $176,860.00$0.00 $243,780.00 $430,996.00 $157,740.00 $93,518.00 $1,282,144.00$2,426.00 $2,063.00 $67,928.00 $0.00 $114,022.00 $0.00 $179,524.00$0.00 $247,452.00 $437,356.00 $160,116.00 $94,898.00 $1,301,296.00$2,462.00 $2,094.00 $68,936.00 $0.00 $115,714.00 $0.00 $182,188.00$0.00 $251,124.00 $443,928.00 $162,492.00 $96,324.00 $1,320,706.00$2,499.00 $2,125.00 $69,972.00 $0.00 $117,453.00 $0.00 $184,926.00$0.00 $254,898.00 $450,500.00 $164,934.00 $97,750.00 $1,340,433.00$2,536.00 $2,157.00 $71,008.00 $0.00 $119,192.00 $0.00 $187,664.00$0.00 $258,672.00 $457,284.00 $167,376.00 $99,222.00 $1,360,418.00$2,574.00 $2,189.00 $72,072.00 $0.00 $120,978.00 $0.00 $190,476.00$0.00 $262,548.00 $464,068.00 $169,884.00 $100,694.00 $1,380,720.00$2,613.00 $2,222.00 $73,164.00 $0.00 $122,811.00 $0.00 $193,362.00$0.00 $266,526.00 $471,064.00 $172,458.00 $102,212.00 $1,401,597.00$2,652.00 $2,255.00 $74,256.00 $0.00 $124,644.00 $0.00 $196,248.00$0.00 $270,504.00 $478,060.00 $175,032.00 $103,730.00 $1,422,474.00$2,692.00 $2,289.00 $75,376.00 $0.00 $126,524.00 $0.00 $199,208.00$0.00 $274,584.00 $485,268.00 $177,672.00 $105,294.00 $1,443,926.00$2,732.00 $2,323.00 $76,496.00 $0.00 $128,404.00 $0.00 $202,168.00$0.00 $278,664.00 $492,476.00 $180,312.00 $106,858.00 $1,465,378.00$2,773.00 $2,358.00 $77,644.00 $0.00 $130,331.00 $0.00 $205,202.00$0.00 $282,846.00 $499,896.00 $183,018.00 $108,468.00 $1,487,405.00$2,815.00 $2,393.00 $78,820.00 $0.00 $132,305.00 $0.00 $208,310.00$0.00 $287,130.00 $507,316.00 $185,790.00 $110,078.00 $1,509,749.00$2,857.00 $2,429.00 $79,996.00 $0.00 $134,279.00 $0.00 $211,418.00$0.00 $291,414.00 $514,948.00 $188,562.00 $111,734.00 $1,532,351.00$2,900.00 $2,465.00 $81,200.00 $0.00 $136,300.00 $0.00 $214,600.00$0.00 $295,800.00 $522,580.00 $191,400.00 $113,390.00 $1,555,270.00$2,944.00 $2,502.00 $82,432.00 $0.00 $138,368.00 $0.00 $217,856.00$0.00 $300,288.00 $530,424.00 $194,304.00 $115,092.00 $1,578,764.00$2,988.00 $2,540.00 $83,664.00 $0.00 $140,436.00 $0.00 $221,112.00$0.00 $304,776.00 $538,480.00 $197,208.00 $116,840.00 $1,602,516.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus (1) the Reserve Fund Credit and (2) the Capitalized Interest Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," "Reserve Fund Credit," and "Capitalized Interest Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Maximum Parcel Special Taxes for SSA No. 2005-108, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds less any principal which has been prepaid but not yet applied toward the redemption of Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Taxes heretofore paid for such Parcel and available to pay interest on the redemption date for the Bonds. "Fees" equal the expenses of SSA No. 2005-108 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the lesser of the Reserve Fund Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund (as such term is defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. B-2 "Capitalized Interest Credit" shall equal the reduction in interest payable on the Bonds due to the redemption of Principal from the Special Tax Bond Prepayment from the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment to the end of the capitalized interest period, as determined by the Consultant. No capitalized interest credit is given if the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment is after the capitalized interest period. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated above shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the trustee shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B. MANDATORY PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Any Mandatory Special Tax Prepayment required pursuant to Section VI.G of the Special Tax Roll and Report of SSA No. 2005-108 will be calculated using the prepayment formula described in Section A above with the following modifications: • The difference between the special taxes required for 110% debt service coverage and the amount to which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal; and • No Reserve Fund Credit or Capitalized Interest Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2005-108 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit Single Family Property 02-15-376-003 $614.74SFD1 $1,705.26326$2,320.00 02-15-376-004 $614.74SFD1 $1,705.26327$2,320.00 02-15-376-005 $614.74SFD1 $1,705.26328$2,320.00 02-15-376-006 $614.74SFD1 $1,705.26329$2,320.00 02-15-376-007 $614.74SFD1 $1,705.26330$2,320.00 02-15-376-008 $614.74SFD1 $1,705.26331$2,320.00 02-15-376-009 $614.74SFD1 $1,705.26332$2,320.00 02-15-376-010 $614.74SFD1 $1,705.26333$2,320.00 02-15-376-011 $614.74SFD1 $1,705.26334$2,320.00 02-15-376-012 $614.74SFD1 $1,705.26335$2,320.00 02-15-376-014 $614.74SFD1 $1,705.26338$2,320.00 02-15-376-015 $614.74SFD1 $1,705.26339$2,320.00 02-15-376-016 $614.74SFD1 $1,705.26340$2,320.00 02-15-376-017 $614.74SFD1 $1,705.26341$2,320.00 02-15-376-018 $614.74SFD1 $1,705.26342$2,320.00 02-15-376-019 $614.74SFD1 $1,705.26343$2,320.00 02-15-376-020 $614.74SFD1 $1,705.26344$2,320.00 02-15-376-021 $614.74SFD1 $1,705.26345$2,320.00 02-15-376-022 $614.74SFD1 $1,705.26346$2,320.00 02-15-376-023 $614.74SFD1 $1,705.26347$2,320.00 02-15-376-024 $614.74SFD1 $1,705.26348$2,320.00 02-15-376-025 $614.74SFD1 $1,705.26352$2,320.00 02-15-376-026 $614.74SFD1 $1,705.26353$2,320.00 02-15-376-027 $614.74SFD1 $1,705.26354$2,320.00 02-22-103-003 $614.74SFD1 $1,705.26325$2,320.00 02-22-103-004 $614.74SFD1 $1,705.26324$2,320.00 02-22-103-005 $614.74SFD1 $1,705.26323$2,320.00 02-22-126-009 $614.74SFD1 $1,705.26321$2,320.00 02-22-126-010 $614.74SFD1 $1,705.26320$2,320.00 02-22-126-011 $614.74SFD1 $1,705.26319$2,320.00 02-22-126-012 $614.74SFD1 $1,705.26318$2,320.00 02-22-126-013 $614.74SFD1 $1,705.26317$2,320.00 02-22-126-014 $614.74SFD1 $1,705.26316$2,320.00 02-22-126-015 $614.74SFD1 $1,705.26315$2,320.00 02-22-126-016 $614.74SFD1 $1,705.26314$2,320.00 02-22-126-017 $614.74SFD1 $1,705.26313$2,320.00 02-22-126-018 $614.74SFD1 $1,705.26312$2,320.00 02-22-126-019 $614.74SFD1 $1,705.26311$2,320.00 02-22-126-020 $614.74SFD1 $1,705.26310$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 1 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-126-021 $614.74SFD1 $1,705.26 309 $2,320.00 02-22-127-002 $614.74SFD1 $1,705.26381$2,320.00 02-22-127-003 $614.74SFD1 $1,705.26 380 $2,320.00 02-22-127-004 $614.74SFD1 $1,705.26379$2,320.00 02-22-127-005 $614.74SFD1 $1,705.26 378 $2,320.00 02-22-127-006 $614.74SFD1 $1,705.26377$2,320.00 02-22-127-007 $614.74SFD1 $1,705.26 376 $2,320.00 02-22-127-008 $614.74SFD1 $1,705.26375$2,320.00 02-22-127-009 $614.74SFD1 $1,705.26 374 $2,320.00 02-22-127-010 $614.74SFD1 $1,705.26387$2,320.00 02-22-127-011 $614.74SFD1 $1,705.26 386 $2,320.00 02-22-127-012 $614.74SFD1 $1,705.26385$2,320.00 02-22-127-013 $614.74SFD1 $1,705.26 384 $2,320.00 02-22-127-014 $614.74SFD1 $1,705.26383$2,320.00 02-22-127-015 $614.74SFD1 $1,705.26 382 $2,320.00 02-22-128-001 $614.74SFD1 $1,705.26349$2,320.00 02-22-128-002 $614.74SFD1 $1,705.26 350 $2,320.00 02-22-128-003 $614.74SFD1 $1,705.26351$2,320.00 02-22-129-001 $614.74SFD1 $1,705.26 355 $2,320.00 02-22-129-002 $614.74SFD1 $1,705.26356$2,320.00 02-22-129-003 $614.74SFD1 $1,705.26 357 $2,320.00 02-22-129-004 $614.74SFD1 $1,705.26358$2,320.00 02-22-129-005 $614.74SFD1 $1,705.26 359 $2,320.00 02-22-129-006 $614.74SFD1 $1,705.26360$2,320.00 02-22-129-007 $614.74SFD1 $1,705.26 361 $2,320.00 02-22-129-008 $614.74SFD1 $1,705.26362$2,320.00 02-22-129-009 $614.74SFD1 $1,705.26 363 $2,320.00 02-22-129-010 $614.74SFD1 $1,705.26364$2,320.00 02-22-129-011 $614.74SFD1 $1,705.26 365 $2,320.00 02-22-129-012 $614.74SFD1 $1,705.26366$2,320.00 02-22-129-013 $614.74SFD1 $1,705.26 367 $2,320.00 02-22-129-014 $614.74SFD1 $1,705.26368$2,320.00 02-22-129-015 $614.74SFD1 $1,705.26 369 $2,320.00 02-22-129-016 $614.74SFD1 $1,705.26370$2,320.00 02-22-129-017 $614.74SFD1 $1,705.26 371 $2,320.00 02-22-129-018 $614.74SFD1 $1,705.26372$2,320.00 02-22-173-001 $614.74SFD1 $1,705.26 292 $2,320.00 02-22-173-002 $614.74SFD1 $1,705.26293$2,320.00 02-22-173-003 $614.74SFD1 $1,705.26 294 $2,320.00 02-22-173-004 $614.74SFD1 $1,705.26295$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 2 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-173-005 $614.74SFD1 $1,705.26 296 $2,320.00 02-22-173-006 $614.74SFD1 $1,705.26297$2,320.00 02-22-173-007 $614.74SFD1 $1,705.26 298 $2,320.00 02-22-173-008 $614.74SFD1 $1,705.26299$2,320.00 02-22-173-009 $614.74SFD1 $1,705.26 300 $2,320.00 02-22-173-010 $614.74SFD1 $1,705.26301$2,320.00 02-22-173-011 $614.74SFD1 $1,705.26 302 $2,320.00 02-22-173-012 $614.74SFD1 $1,705.26303$2,320.00 02-22-173-013 $614.74SFD1 $1,705.26 304 $2,320.00 02-22-173-014 $614.74SFD1 $1,705.26305$2,320.00 02-22-173-015 $614.74SFD1 $1,705.26 306 $2,320.00 02-22-173-016 $614.74SFD1 $1,705.26307$2,320.00 02-22-174-001 $614.74SFD1 $1,705.26 250 $2,320.00 02-22-174-002 $614.74SFD1 $1,705.26251$2,320.00 02-22-174-003 $614.74SFD1 $1,705.26 252 $2,320.00 02-22-174-004 $614.74SFD1 $1,705.26253$2,320.00 02-22-174-005 $614.74SFD1 $1,705.26 254 $2,320.00 02-22-174-006 $614.74SFD1 $1,705.26255$2,320.00 02-22-174-007 $614.74SFD1 $1,705.26 256 $2,320.00 02-22-174-008 $614.74SFD1 $1,705.26257$2,320.00 02-22-174-009 $614.74SFD1 $1,705.26 258 $2,320.00 02-22-174-010 $614.74SFD1 $1,705.26259$2,320.00 02-22-174-011 $614.74SFD1 $1,705.26 260 $2,320.00 02-22-174-012 $614.74SFD1 $1,705.26261$2,320.00 02-22-174-013 $614.74SFD1 $1,705.26 262 $2,320.00 02-22-174-014 $614.74SFD1 $1,705.26263$2,320.00 02-22-174-015 $614.74SFD1 $1,705.26 264 $2,320.00 02-22-175-003 $614.74SFD1 $1,705.26266$2,320.00 02-22-175-004 $614.74SFD1 $1,705.26 267 $2,320.00 02-22-175-005 $614.74SFD1 $1,705.26268$2,320.00 02-22-175-006 $614.74SFD1 $1,705.26 269 $2,320.00 02-22-175-007 $614.74SFD1 $1,705.26270$2,320.00 02-22-175-008 $614.74SFD1 $1,705.26 271 $2,320.00 02-22-175-009 $614.74SFD1 $1,705.26272$2,320.00 02-22-175-010 $614.74SFD1 $1,705.26 273 $2,320.00 02-22-175-011 $614.74SFD1 $1,705.26274$2,320.00 02-22-175-012 $614.74SFD1 $1,705.26 275 $2,320.00 02-22-175-013 $614.74SFD1 $1,705.26276$2,320.00 02-22-175-014 $614.74SFD1 $1,705.26 277 $2,320.00 02-22-175-015 $614.74SFD1 $1,705.26278$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 3 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-175-016 $614.74SFD1 $1,705.26 279 $2,320.00 02-22-175-017 $614.74SFD1 $1,705.26280$2,320.00 02-22-175-018 $614.74SFD1 $1,705.26 281 $2,320.00 02-22-175-019 $614.74SFD1 $1,705.26282$2,320.00 02-22-175-020 $614.74SFD1 $1,705.26 283 $2,320.00 02-22-175-021 $614.74SFD1 $1,705.26284$2,320.00 02-22-175-022 $614.74SFD1 $1,705.26 285 $2,320.00 02-22-175-023 $614.74SFD1 $1,705.26286$2,320.00 02-22-175-024 $614.74SFD1 $1,705.26 287 $2,320.00 02-22-175-025 $614.74SFD1 $1,705.26288$2,320.00 02-22-175-026 $614.74SFD1 $1,705.26 289 $2,320.00 02-22-175-027 $614.74SFD1 $1,705.26290$2,320.00 02-22-175-028 $614.74SFD1 $1,705.26 291 $2,320.00 02-22-176-008 $614.74SFD1 $1,705.26231$2,320.00 02-22-176-009 $614.74SFD1 $1,705.26 232 $2,320.00 02-22-176-010 $614.74SFD1 $1,705.26233$2,320.00 02-22-176-011 $614.74SFD1 $1,705.26 234 $2,320.00 02-22-176-013 $614.74SFD1 $1,705.26236$2,320.00 02-22-176-014 $614.74SFD1 $1,705.26 237 $2,320.00 02-22-176-015 $614.74SFD1 $1,705.26238$2,320.00 02-22-176-016 $614.74SFD1 $1,705.26 239 $2,320.00 02-22-176-017 $614.74SFD1 $1,705.26240$2,320.00 02-22-176-019 $614.74SFD1 $1,705.26 242 $2,320.00 02-22-176-020 $614.74SFD1 $1,705.26243$2,320.00 02-22-176-021 $614.74SFD1 $1,705.26 244 $2,320.00 02-22-176-022 $614.74SFD1 $1,705.26245$2,320.00 02-22-176-023 $614.74SFD1 $1,705.26 246 $2,320.00 02-22-176-024 $614.74SFD1 $1,705.26247$2,320.00 02-22-176-025 $614.74SFD1 $1,705.26 248 $2,320.00 02-22-177-001 $614.74SFD1 $1,705.26131$2,320.00 02-22-177-002 $614.74SFD1 $1,705.26 130 $2,320.00 02-22-177-003 $614.74SFD1 $1,705.26129$2,320.00 02-22-177-004 $614.74SFD1 $1,705.26 128 $2,320.00 02-22-177-005 $614.74SFD1 $1,705.26127$2,320.00 02-22-178-001 $614.74SFD1 $1,705.26 2 $2,320.00 02-22-178-002 $614.74SFD1 $1,705.263$2,320.00 02-22-254-002 $614.74SFD1 $1,705.26 4 $2,320.00 02-22-254-003 $614.74SFD1 $1,705.265$2,320.00 02-22-254-004 $614.74SFD1 $1,705.26 6 $2,320.00 02-22-254-005 $614.74SFD1 $1,705.267$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 4 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-254-006 $614.74SFD1 $1,705.26 8 $2,320.00 02-22-254-007 $614.74SFD1 $1,705.269$2,320.00 02-22-254-008 $614.74SFD1 $1,705.26 10 $2,320.00 02-22-254-009 $614.74SFD1 $1,705.2611$2,320.00 02-22-254-010 $614.74SFD1 $1,705.26 12 $2,320.00 02-22-254-012 $614.74SFD1 $1,705.2614$2,320.00 02-22-255-001 $614.74SFD1 $1,705.26 126 $2,320.00 02-22-255-002 $614.74SFD1 $1,705.26125$2,320.00 02-22-255-003 $614.74SFD1 $1,705.26 124 $2,320.00 02-22-255-004 $614.74SFD1 $1,705.26123$2,320.00 02-22-255-006 $614.74SFD1 $1,705.26 121 $2,320.00 02-22-255-007 $614.74SFD1 $1,705.26120$2,320.00 02-22-255-008 $614.74SFD1 $1,705.26 119 $2,320.00 02-22-255-009 $614.74SFD1 $1,705.26118$2,320.00 02-22-255-010 $614.74SFD1 $1,705.26 117 $2,320.00 02-22-255-011 $614.74SFD1 $1,705.26116$2,320.00 02-22-255-012 $614.74SFD1 $1,705.26 115 $2,320.00 02-22-255-013 $614.74SFD1 $1,705.26114$2,320.00 02-22-255-032 $614.74SFD1 $1,705.26 13 $2,320.00 02-22-255-033 $614.74SFD1 $1,705.2614$2,320.00 02-22-255-034 $614.74SFD1 $1,705.26 15 $2,320.00 02-22-255-035 $614.74SFD1 $1,705.2616$2,320.00 02-22-255-036 $614.74SFD1 $1,705.26 17 $2,320.00 02-22-255-037 $614.74SFD1 $1,705.2618$2,320.00 02-22-255-038 $614.74SFD1 $1,705.26 19 $2,320.00 02-22-255-039 $614.74SFD1 $1,705.2620$2,320.00 02-22-255-040 $614.74SFD1 $1,705.26 21 $2,320.00 02-22-255-041 $614.74SFD1 $1,705.2622$2,320.00 02-22-255-042 $614.74SFD1 $1,705.26 23 $2,320.00 02-22-255-043 $614.74SFD1 $1,705.2624$2,320.00 02-22-255-044 $614.74SFD1 $1,705.26 25 $2,320.00 02-22-255-045 $614.74SFD1 $1,705.2626$2,320.00 02-22-255-046 $614.74SFD1 $1,705.26 27 $2,320.00 02-22-255-047 $614.74SFD1 $1,705.2628$2,320.00 02-22-255-048 $614.74SFD1 $1,705.26 29 $2,320.00 02-22-255-049 $614.74SFD1 $1,705.2630$2,320.00 02-22-255-050 $614.74SFD1 $1,705.26 31 $2,320.00 02-22-255-051 $614.74SFD1 $1,705.2632$2,320.00 02-22-255-052 $614.74SFD1 $1,705.26 33 $2,320.00 02-22-255-053 $614.74SFD1 $1,705.2634$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 5 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-256-001 $614.74SFD1 $1,705.26 15 $2,320.00 02-22-256-002 $614.74SFD1 $1,705.2616$2,320.00 02-22-256-003 $614.74SFD1 $1,705.26 17 $2,320.00 02-22-256-005 $614.74SFD1 $1,705.2619$2,320.00 02-22-256-006 $614.74SFD1 $1,705.26 20 $2,320.00 02-22-256-007 $614.74SFD1 $1,705.2621$2,320.00 02-22-256-008 $614.74SFD1 $1,705.26 22 $2,320.00 02-22-256-009 $614.74SFD1 $1,705.2623$2,320.00 02-22-256-010 $614.74SFD1 $1,705.26 24 $2,320.00 02-22-256-011 $614.74SFD1 $1,705.2625$2,320.00 02-22-256-012 $614.74SFD1 $1,705.26 26 $2,320.00 02-22-257-001 $614.74SFD1 $1,705.26113$2,320.00 02-22-257-011 $614.74SFD1 $1,705.26 170 $2,320.00 02-22-257-012 $614.74SFD1 $1,705.26169$2,320.00 02-22-257-014 $614.74SFD1 $1,705.26 167 $2,320.00 02-22-257-015 $614.74SFD1 $1,705.26166$2,320.00 02-22-257-016 $614.74SFD1 $1,705.26 165 $2,320.00 02-22-257-017 $614.74SFD1 $1,705.26164$2,320.00 02-22-257-018 $614.74SFD1 $1,705.26 163 $2,320.00 02-22-257-019 $614.74SFD1 $1,705.26162$2,320.00 02-22-257-020 $614.74SFD1 $1,705.26 111 $2,320.00 02-22-257-021 $614.74SFD1 $1,705.26112$2,320.00 02-22-257-023 $614.74SFD1 $1,705.26 1 $2,320.00 02-22-257-024 $614.74SFD1 $1,705.262$2,320.00 02-22-257-025 $614.74SFD1 $1,705.26 3 $2,320.00 02-22-257-026 $614.74SFD1 $1,705.264$2,320.00 02-22-257-027 $614.74SFD1 $1,705.26 5 $2,320.00 02-22-257-028 $614.74SFD1 $1,705.266$2,320.00 02-22-257-029 $614.74SFD1 $1,705.26 7 $2,320.00 02-22-257-031 $614.74SFD1 $1,705.269$2,320.00 02-22-257-032 $614.74SFD1 $1,705.26 10 $2,320.00 02-22-258-001 $614.74SFD1 $1,705.26110$2,320.00 02-22-258-002 $614.74SFD1 $1,705.26 186 $2,320.00 02-22-258-003 $614.74SFD1 $1,705.26185$2,320.00 02-22-258-004 $614.74SFD1 $1,705.26 184 $2,320.00 02-22-258-005 $614.74SFD1 $1,705.26183$2,320.00 02-22-258-006 $614.74SFD1 $1,705.26 182 $2,320.00 02-22-258-007 $614.74SFD1 $1,705.26181$2,320.00 02-22-258-009 $614.74SFD1 $1,705.26 179 $2,320.00 02-22-258-010 $614.74SFD1 $1,705.26192$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 6 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-258-011 $614.74SFD1 $1,705.26 191 $2,320.00 02-22-258-012 $614.74SFD1 $1,705.26190$2,320.00 02-22-258-013 $614.74SFD1 $1,705.26 189 $2,320.00 02-22-258-014 $614.74SFD1 $1,705.26188$2,320.00 02-22-258-015 $614.74SFD1 $1,705.26 187 $2,320.00 02-22-258-016 $614.74SFD1 $1,705.26109$2,320.00 02-22-259-001 $614.74SFD1 $1,705.26 91 $2,320.00 02-22-275-001 $614.74SFD1 $1,705.2627$2,320.00 02-22-275-002 $614.74SFD1 $1,705.26 28 $2,320.00 02-22-275-003 $614.74SFD1 $1,705.2629$2,320.00 02-22-275-004 $614.74SFD1 $1,705.26 30 $2,320.00 02-22-275-005 $614.74SFD1 $1,705.2631$2,320.00 02-22-275-006 $614.74SFD1 $1,705.26 32 $2,320.00 02-22-275-007 $614.74SFD1 $1,705.2633$2,320.00 02-22-275-008 $614.74SFD1 $1,705.26 34 $2,320.00 02-22-275-009 $614.74SFD1 $1,705.2635$2,320.00 02-22-275-010 $614.74SFD1 $1,705.26 36 $2,320.00 02-22-275-011 $614.74SFD1 $1,705.2637$2,320.00 02-22-277-002 $614.74SFD1 $1,705.26 107 $2,320.00 02-22-277-003 $614.74SFD1 $1,705.26106$2,320.00 02-22-277-004 $614.74SFD1 $1,705.26 105 $2,320.00 02-22-277-005 $614.74SFD1 $1,705.26104$2,320.00 02-22-277-006 $614.74SFD1 $1,705.26 93 $2,320.00 02-22-277-007 $614.74SFD1 $1,705.2692$2,320.00 02-22-352-004 $614.74SFD1 $1,705.26 173 $2,320.00 02-22-352-006 $614.74SFD1 $1,705.26171$2,320.00 02-22-353-001 $614.74SFD1 $1,705.26 178 $2,320.00 02-22-353-003 $614.74SFD1 $1,705.26176$2,320.00 02-22-353-005 $614.74SFD1 $1,705.26 197 $2,320.00 02-22-353-006 $614.74SFD1 $1,705.26196$2,320.00 02-22-353-007 $614.74SFD1 $1,705.26 195 $2,320.00 02-22-353-008 $614.74SFD1 $1,705.26194$2,320.00 02-22-353-009 $614.74SFD1 $1,705.26 193 $2,320.00 02-22-354-001 $614.74SFD1 $1,705.2690$2,320.00 02-22-354-002 $614.74SFD1 $1,705.26 89 $2,320.00 02-22-354-003 $614.74SFD1 $1,705.2688$2,320.00 02-22-354-004 $614.74SFD1 $1,705.26 198 $2,320.00 02-22-354-005 $614.74SFD1 $1,705.26199$2,320.00 02-22-354-006 $614.74SFD1 $1,705.26 200 $2,320.00 02-22-354-007 $614.74SFD1 $1,705.26201$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 7 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-354-008 $614.74SFD1 $1,705.26 202 $2,320.00 02-22-354-009 $614.74SFD1 $1,705.2678$2,320.00 02-22-354-010 $614.74SFD1 $1,705.26 79 $2,320.00 02-22-354-011 $614.74SFD1 $1,705.2680$2,320.00 02-22-358-001 $614.74SFD1 $1,705.26 77 $2,320.00 02-22-478-001 $614.74SFD1 $1,705.2687$2,320.00 02-22-478-002 $614.74SFD1 $1,705.26 86 $2,320.00 02-22-478-003 $614.74SFD1 $1,705.2685$2,320.00 02-22-478-004 $614.74SFD1 $1,705.26 84 $2,320.00 02-22-478-005 $614.74SFD1 $1,705.2683$2,320.00 02-22-478-006 $614.74SFD1 $1,705.26 82 $2,320.00 02-22-478-007 $614.74SFD1 $1,705.2681$2,320.00 02-22-479-001 $614.74SFD1 $1,705.26 76 $2,320.00 02-22-479-002 $614.74SFD1 $1,705.2675$2,320.00 02-22-479-003 $614.74SFD1 $1,705.26 74 $2,320.00 02-22-479-004 $614.74SFD1 $1,705.2673$2,320.00 02-22-479-005 $614.74SFD1 $1,705.26 72 $2,320.00 02-22-479-006 $614.74SFD1 $1,705.2671$2,320.00 02-22-479-007 $614.74SFD1 $1,705.26 70 $2,320.00 02-22-479-008 $614.74SFD1 $1,705.2669$2,320.00 02-22-479-009 $614.74SFD1 $1,705.26 68 $2,320.00 02-22-479-010 $614.74SFD1 $1,705.2667$2,320.00 02-22-479-011 $614.74SFD1 $1,705.26 66 $2,320.00 02-22-480-001 $614.74SFD1 $1,705.2694$2,320.00 02-22-480-002 $614.74SFD1 $1,705.26 95 $2,320.00 02-22-480-003 $614.74SFD1 $1,705.2696$2,320.00 02-22-480-004 $614.74SFD1 $1,705.26 97 $2,320.00 02-22-480-005 $614.74SFD1 $1,705.2698$2,320.00 02-22-480-006 $614.74SFD1 $1,705.26 99 $2,320.00 02-22-480-007 $614.74SFD1 $1,705.26100$2,320.00 02-22-480-008 $614.74SFD1 $1,705.26 101 $2,320.00 02-22-480-009 $614.74SFD1 $1,705.26102$2,320.00 02-22-480-010 $614.74SFD1 $1,705.26 103 $2,320.00 02-22-481-001 $614.74SFD1 $1,705.2638$2,320.00 02-22-481-002 $614.74SFD1 $1,705.26 39 $2,320.00 02-22-481-003 $614.74SFD1 $1,705.2640$2,320.00 02-22-481-004 $614.74SFD1 $1,705.26 41 $2,320.00 02-22-481-005 $614.74SFD1 $1,705.2642$2,320.00 02-22-481-006 $614.74SFD1 $1,705.26 43 $2,320.00 02-22-481-007 $614.74SFD1 $1,705.2644$2,320.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 8 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-481-008 $614.74SFD1 $1,705.26 45 $2,320.00 02-22-481-009 $614.74SFD1 $1,705.2646$2,320.00 02-22-481-010 $614.74SFD1 $1,705.26 47 $2,320.00 02-22-481-011 $614.74SFD1 $1,705.2648$2,320.00 02-22-481-012 $614.74SFD1 $1,705.26 49 $2,320.00 02-22-481-013 $614.74SFD1 $1,705.2650$2,320.00 02-22-481-014 $614.74SFD1 $1,705.26 51 $2,320.00 02-22-481-015 $614.74SFD1 $1,705.2652$2,320.00 02-22-481-016 $614.74SFD1 $1,705.26 53 $2,320.00 02-22-481-017 $614.74SFD1 $1,705.2654$2,320.00 02-22-481-018 $614.74SFD1 $1,705.26 55 $2,320.00 02-22-481-019 $614.74SFD1 $1,705.2656$2,320.00 02-22-481-020 $614.74SFD1 $1,705.26 57 $2,320.00 02-22-481-021 $614.74SFD1 $1,705.2658$2,320.00 02-22-481-022 $614.74SFD1 $1,705.26 59 $2,320.00 02-22-481-023 $614.74SFD1 $1,705.2660$2,320.00 02-22-481-024 $614.74SFD1 $1,705.26 61 $2,320.00 02-22-481-025 $614.74SFD1 $1,705.2662$2,320.00 02-22-481-026 $614.74SFD1 $1,705.26 63 $2,320.00 02-22-481-027 $614.74SFD1 $1,705.2664$2,320.00 Subtotal $578,083.14339$208,396.86$786,480.00 Townhome Property 02-22-230-004 $522.80THM1 $1,450.20227$1,973.001 02-22-230-005 $522.80THM1 $1,450.20 227 $1,973.002 02-22-230-006 $522.80THM1 $1,450.20227$1,973.003 02-22-230-007 $522.80THM1 $1,450.20 227 $1,973.004 02-22-230-008 $522.80THM1 $1,450.20227$1,973.005 02-22-230-010 $522.80THM1 $1,450.20 226 $1,973.001 02-22-230-011 $522.80THM1 $1,450.20226$1,973.002 02-22-230-012 $522.80THM1 $1,450.20 226 $1,973.003 02-22-230-013 $522.80THM1 $1,450.20226$1,973.004 02-22-230-014 $522.80THM1 $1,450.20 226 $1,973.005 02-22-351-003 $522.80THM1 $1,450.20149$1,973.001 02-22-351-004 $522.80THM1 $1,450.20 149 $1,973.002 02-22-351-005 $522.80THM1 $1,450.20149$1,973.003 02-22-351-006 $522.80THM1 $1,450.20 149 $1,973.004 02-22-351-007 $522.80THM1 $1,450.20149$1,973.005 02-22-351-008 $522.80THM1 $1,450.20 149 $1,973.006 02-22-351-010 $522.80THM1 $1,450.20150$1,973.001 02-22-351-011 $522.80THM1 $1,450.20 150 $1,973.002 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 9 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-351-012 $522.80THM1 $1,450.20 150 $1,973.003 02-22-351-013 $522.80THM1 $1,450.20150$1,973.004 02-22-351-014 $522.80THM1 $1,450.20 150 $1,973.005 02-22-351-015 $522.80THM1 $1,450.20150$1,973.006 02-22-352-007 $522.80THM1 $1,450.20 151 $1,973.001 02-22-352-008 $522.80THM1 $1,450.20151$1,973.002 02-22-352-009 $522.80THM1 $1,450.20 151 $1,973.003 02-22-352-010 $522.80THM1 $1,450.20151$1,973.004 02-22-352-012 $522.80THM1 $1,450.20 152 $1,973.001 02-22-352-013 $522.80THM1 $1,450.20152$1,973.002 02-22-352-014 $522.80THM1 $1,450.20 152 $1,973.003 02-22-352-015 $522.80THM1 $1,450.20152$1,973.004 02-22-355-001 $2,614.00THM5 $7,251.00 222 $9,865.00 02-22-355-002 $2,614.00THM5 $7,251.00223$9,865.00 02-22-355-005 $522.80THM1 $1,450.20 225 $1,973.001 02-22-355-006 $522.80THM1 $1,450.20225$1,973.002 02-22-355-007 $522.80THM1 $1,450.20 225 $1,973.003 02-22-355-008 $522.80THM1 $1,450.20225$1,973.004 02-22-355-009 $522.80THM1 $1,450.20 225 $1,973.005 02-22-355-011 $522.80THM1 $1,450.20224$1,973.001 02-22-355-012 $522.80THM1 $1,450.20 224 $1,973.002 02-22-355-013 $522.80THM1 $1,450.20224$1,973.003 02-22-355-014 $522.80THM1 $1,450.20 224 $1,973.004 02-22-355-015 $522.80THM1 $1,450.20224$1,973.005 02-22-356-009 $522.80THM1 $1,450.20 218 $1,973.001 02-22-356-010 $522.80THM1 $1,450.20218$1,973.002 02-22-356-011 $522.80THM1 $1,450.20 218 $1,973.003 02-22-356-012 $522.80THM1 $1,450.20218$1,973.004 02-22-356-013 $522.80THM1 $1,450.20 218 $1,973.005 02-22-356-014 $522.80THM1 $1,450.20218$1,973.006 02-22-356-016 $522.80THM1 $1,450.20 217 $1,973.001 02-22-356-017 $522.80THM1 $1,450.20217$1,973.002 02-22-356-018 $522.80THM1 $1,450.20 217 $1,973.003 02-22-356-019 $522.80THM1 $1,450.20217$1,973.004 02-22-356-020 $522.80THM1 $1,450.20 217 $1,973.005 02-22-356-021 $522.80THM1 $1,450.20217$1,973.006 02-22-356-023 $522.80THM1 $1,450.20 216 $1,973.001 02-22-356-024 $522.80THM1 $1,450.20216$1,973.002 02-22-356-025 $522.80THM1 $1,450.20 216 $1,973.003 02-22-356-026 $522.80THM1 $1,450.20216$1,973.004 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 10 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-356-027 $522.80THM1 $1,450.20 216 $1,973.005 02-22-356-029 $522.80THM1 $1,450.20215$1,973.001 02-22-356-030 $522.80THM1 $1,450.20 215 $1,973.002 02-22-356-031 $522.80THM1 $1,450.20215$1,973.003 02-22-356-032 $522.80THM1 $1,450.20 215 $1,973.004 02-22-356-033 $522.80THM1 $1,450.20215$1,973.005 02-22-356-036 $522.80THM1 $1,450.20 214 $1,973.002 02-22-356-038 $522.80THM1 $1,450.20214$1,973.004 02-22-356-042 $522.80THM1 $1,450.20 220 $1,973.002 02-22-356-043 $522.80THM1 $1,450.20220$1,973.003 02-22-356-044 $522.80THM1 $1,450.20 220 $1,973.004 02-22-356-045 $522.80THM1 $1,450.20220$1,973.005 02-22-356-046 $522.80THM1 $1,450.20 220 $1,973.006 02-22-356-048 $522.80THM1 $1,450.20219$1,973.001 02-22-356-049 $522.80THM1 $1,450.20 219 $1,973.002 02-22-356-050 $522.80THM1 $1,450.20219$1,973.003 02-22-356-051 $522.80THM1 $1,450.20 219 $1,973.004 02-22-356-052 $522.80THM1 $1,450.20219$1,973.005 02-22-356-053 $522.80THM1 $1,450.20 219 $1,973.006 02-22-356-055 $522.80THM1 $1,450.20221$1,973.001 02-22-356-056 $522.80THM1 $1,450.20 221 $1,973.002 02-22-356-057 $522.80THM1 $1,450.20221$1,973.003 02-22-356-058 $522.80THM1 $1,450.20 221 $1,973.004 02-22-357-011 $2,614.00THM5 $7,251.00203$9,865.00 02-22-357-012 $522.80THM1 $1,450.20 204 $1,973.001 02-22-357-013 $522.80THM1 $1,450.20204$1,973.002 02-22-357-014 $522.80THM1 $1,450.20 204 $1,973.003 02-22-357-015 $522.80THM1 $1,450.20204$1,973.004 02-22-357-016 $522.80THM1 $1,450.20 204 $1,973.005 02-22-357-018 $522.80THM1 $1,450.20206$1,973.001 02-22-357-019 $522.80THM1 $1,450.20 206 $1,973.002 02-22-357-020 $522.80THM1 $1,450.20206$1,973.003 02-22-357-021 $522.80THM1 $1,450.20 206 $1,973.004 02-22-357-022 $522.80THM1 $1,450.20206$1,973.005 02-22-357-024 $522.80THM1 $1,450.20 205 $1,973.001 02-22-357-025 $522.80THM1 $1,450.20205$1,973.002 02-22-357-026 $522.80THM1 $1,450.20 205 $1,973.003 02-22-357-027 $522.80THM1 $1,450.20205$1,973.004 02-22-357-028 $522.80THM1 $1,450.20 205 $1,973.005 02-22-357-030 $522.80THM1 $1,450.20207$1,973.001 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 11 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLotUnit 02-22-357-031 $522.80THM1 $1,450.20 207 $1,973.002 02-22-357-032 $522.80THM1 $1,450.20207$1,973.003 02-22-357-033 $522.80THM1 $1,450.20 207 $1,973.004 02-22-357-034 $522.80THM1 $1,450.20207$1,973.005 02-22-357-036 $522.80THM1 $1,450.20 208 $1,973.001 02-22-357-037 $522.80THM1 $1,450.20208$1,973.002 02-22-357-038 $522.80THM1 $1,450.20 208 $1,973.003 02-22-357-039 $522.80THM1 $1,450.20208$1,973.004 02-22-357-040 $522.80THM1 $1,450.20 208 $1,973.005 02-22-357-042 $522.80THM1 $1,450.20209$1,973.001 02-22-357-043 $522.80THM1 $1,450.20 209 $1,973.002 02-22-357-044 $522.80THM1 $1,450.20209$1,973.003 02-22-357-045 $522.80THM1 $1,450.20 209 $1,973.004 02-22-357-046 $522.80THM1 $1,450.20209$1,973.005 02-22-357-048 $522.80THM1 $1,450.20 210 $1,973.001 02-22-357-049 $522.80THM1 $1,450.20210$1,973.002 02-22-357-050 $522.80THM1 $1,450.20 210 $1,973.003 02-22-357-051 $522.80THM1 $1,450.20210$1,973.004 02-22-357-052 $522.80THM1 $1,450.20 210 $1,973.005 02-22-357-054 $522.80THM1 $1,450.20211$1,973.001 02-22-357-055 $522.80THM1 $1,450.20 211 $1,973.002 02-22-357-056 $522.80THM1 $1,450.20211$1,973.003 02-22-357-057 $522.80THM1 $1,450.20 211 $1,973.004 02-22-357-058 $522.80THM1 $1,450.20211$1,973.005 02-22-357-059 $522.80THM1 $1,450.20 211 $1,973.006 02-22-357-062 $522.80THM1 $1,450.20212$1,973.002 02-22-357-063 $522.80THM1 $1,450.20 212 $1,973.003 02-22-357-064 $522.80THM1 $1,450.20212$1,973.004 02-22-357-065 $522.80THM1 $1,450.20 212 $1,973.005 02-22-357-069 $522.80THM1 $1,450.20213$1,973.002 02-22-357-070 $522.80THM1 $1,450.20 213 $1,973.003 02-22-357-071 $522.80THM1 $1,450.20213$1,973.004 Subtotal $205,928.40142$74,237.60$280,166.00 Prepaid Single Family Property 02-22-176-012 $2,320.00PREPAYS1 $0.00235$2,320.00 Subtotal $0.001$2,320.00$2,320.00 GRAND TOTALS (taxes levied)(# of units) (maximum taxes) (taxes abated) $784,011.54482$284,954.46$1,068,966.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-108\Database\Tax Roll 7:55PM Page 12 of 12 Public Finance Urban Economics 5000 Birch Street Suite 6000 Newport Beach, CA 92660 Phone (800) 969-4382 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 ADMINISTRATION REPORT LEVY YEAR 2017 NOVEMBER 7, 2017 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 2017 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG & ASSOCIATES, INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ...................................................................................................................... 1 BONDED INDEBTEDNESS ...................................................................................................................................... 1 SPECIAL TAXES ...................................................................................................................................................... 2 I. SPECIAL TAX REQUIREMENT .....................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY ................................................................................................4 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ..........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS ............................................................................10 2016 SPECIAL TAX RECEIPTS ........................................................................................................................... 10 TAX SALES AND FORECLOSURES .................................................................................................................... 10 V. DEVELOPMENT STATUS ...........................................................................................................11 EQUALIZED ASSESSED VALUE ......................................................................................................................... 11 VI. OUTSTANDING BONDS ............................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS ....................................................................... 12 SPECIAL TAX PREPAYMENTS ........................................................................................................................... 12 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ...............................................13 VIII. AD VALOREM PROPERTY TAX RATES ................................................................................14 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2005-109 Page 1 2017 Administration Report November 7, 2017 Introduction This report calculates the 2017 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2005-109 ("SSA No. 2005-109") Special Tax Bonds, Series 2006 (Bristol Bay Project) (the "Series 2006 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-109. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-109. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2005-109 was established by Ordinance No. 2006-17 (the "Establishing Ordinance"), adopted on March 14, 2006. The Establishing Ordinance authorized SSA No. 2005-109 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $10,000,000 in bonds may be issued by SSA No. 2005-109. Ordinance No. 2006-18 (the "Bond Ordinance"), adopted on March 14, 2006 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $20,000,000 in Series 2006 Bonds. The Series 2006 Bonds were United City of Yorkville SSA No. 2005-109 Page 2 2017 Administration Report November 7, 2017 issued in the amount of $19,000,000 in March 2006. The Series 2006 Bonds were refunded in February 2016. Ordinance No. 2016-14 (the "2016 Bond Ordinance"), adopted on February 9, 2016 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $34,000,000 in bonds. United City of Yorkville Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") were issued in February 2016 in the amount of $28,840,000. The current debt service schedule is attached hereto as Exhibit D and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2005-109 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2016 Bonds and the administration and maintenance of SSA No. 2005-109 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2005-109 Page 3 2017 Administration Report November 7, 2017 I. Special Tax Requirement The SSA No. 2005-109 2017 Special Tax Requirement is equal to $1,190,362. As shown in Table 1 below, the 2017 Special Tax Requirement is equal to the sum of the Series 2006 debt service for the bond year ending March 1, 2019, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2018 bond year-end fund balances and excess reserve funds. TABLE 1 SPECIAL SERVICE AREA NO 2005-109 2017 SPECIAL TAX REQUIREMENT Sources of Funds $1,209,851 Prior Year Surplus/(Deficit) $19,489 Earnings $0 Special Taxes Billed $1,178,453 Delinquency Contingency $11,910 Uses of Funds ($1,209,851) Debt Service Interest - 09/01/2018 ($321,471) Interest - 03/01/2019 ($321,471) Principal - 03/01/2019 ($535,000) Administrative Expenses ($20,000) Delinquent Special Taxes ($11,910) Projected Surplus/(Deficit) - 03/01/2019 $0 United City of Yorkville SSA No. 2005-109 Page 4 2017 Administration Report November 7, 2017 II. Account Activity Summary The Trust Indenture for the Series 2016 Bonds (the "2016 Indenture") establishes four funds and two accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. Within the Administrative Expense Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2016 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2017 is shown in Table 2 on the following page. United City of Yorkville SSA No. 2005-109 Page 5 2017 Administration Report November 7, 2017 TABLE 2 SPECIAL SERVICE AREA NO 2005-108 AND SPECIAL SERVICE AREA NO 2005-109, SERIES 2016 TRANSACTION SUMMARY ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - ACTUAL Beginning Balance - 09/01/2016 $1,994 $2,485,600 $1,061,466 $23,704 Earnings $38 $5,568 $1,373 $3 Special Taxes Prior Year(s) $0 $0 $897,508 $0 Levy Year 2016 SSA No. 2005-108 $0 $0 $442,057 $0 SSA No. 2005-109 $0 $0 $697,775 $0 Miscellaneous $0 $0 $0 $0 USES OF FUNDS - ACTUAL Account Transfers $1,306 ($7,701) $30,698 ($22,824) Administrative Expense Transfers Fiscal Year 2016 Prefunding $40,000 $0 ($40,000) $0 Fiscal Year 2016 Budget $100 $0 $0 ($100) Debt Service SSA No. 2005-108 Interest - 09/01/2016 $0 $0 ($222,382) $0 Interest - 03/01/2017 $0 $0 ($219,473) $0 Principal - 03/01/2017 $0 $0 ($307,000) $0 SSA No. 2005-109 Interest - 09/01/2016 $0 $0 ($339,754) $0 Interest - 03/01/2017 $0 $0 ($336,021) $0 Principal - 03/01/2017 $0 $0 ($468,000) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $0 Principal Redemption $0 $0 ($24,000) $0 Redemption Premium $0 $0 ($480) $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses SSA No. 2005-108 and 2005-109 ($34,131) $0 $0 $0 Ending Balance - 08/31/2017 $9,306 $2,483,467 $1,173,766 $782 United City of Yorkville SSA No. 2005-109 Page 6 2017 Administration Report November 7, 2017 The calculation of the estimated 2018 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2005-108 AND SPECIAL SERVICE AREA NO 2005-109 ESTIMATED 2018 BOND YEAR-END FUND BALANCES AUGUST 31, 2017 – MARCH 1, 2018 ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - PROJECTED Beginning Balance - 08/31/2017 $9,306 $2,483,467 $1,173,766 $782 Special Taxes SSA No. 2005-108 $0 $0 $340,888 $0 SSA No. 2005-109 $0 $0 $488,548 $0 USES OF FUNDS - PROJECTED Account Transfers $0 $53 ($53) $0 Administrative Expense Transfers Levy Year 2017 Prefunding $40,000 $0 ($40,000) $0 Levy Year 2016 Budget $13,194 $0 ($13,194) $0 Debt Service SSA No. 2005-108 Interest - 09/01/2017 $0 $0 ($214,868) $0 Principal - 03/01/2018 $0 $0 ($328,000) $0 Interest - 03/01/2018 $0 $0 ($214,868) $0 SSA No. 2005-109 Interest - 09/01/2017 $0 $0 ($329,001) $0 Principal - 03/01/2018 $0 $0 ($502,000) $0 Interest - 03/01/2018 $0 $0 ($329,001) $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2016 Expenses ($22,500) $0 $0 $0 Ending Balance - 03/01/2018 $40,000 $2,483,520 $32,218 $782 Reserve Fund Requirement $0 ($2,483,520) $0 $0 Funds Not Eligible for Levy Surplus ($40,000) $0 $0 ($782) Projected Surplus/(Deficit) 03/01/2018 $0 $0 $32,218 $0 United City of Yorkville SSA No. 2005-109 Page 7 2017 Administration Report November 7, 2017 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2017 Maximum Parcel Special Taxes equal $3,478,914. However, pursuant to the 2016 Bond Ordinance, the 2017 Special Taxes equal $1,574,850. For purposes of the Abatement Ordinance, subtracting the 2017 Special Tax Requirement of $1,190,362, results in an abatement of $384,488. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2005-109 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2005-109 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXES Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit 2,505.00$ $611.58 $1,893.42 Single Family Dwelling Unit - Prepaid 2,505.00$ $2,505.00 $0.00 Townhome Dwelling Unit 2,031.00$ $495.86 $1,535.14 Townhome Dwelling Unit - Prepaid 2,031.00$ $2,031.00 $0.00 Condominium Dwelling Unit 1,711.00$ $417.72 $1,293.28 Condominium Dwelling Unit - Prepaid 1,711.00$ $1,711.00 $0.00 First Series United City of Yorkville SSA No. 2005-109 Page 8 2017 Administration Report November 7, 2017 A comparison of the maximum and extended special tax amounts for 2017 and 201 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2005-109 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES The schedule of the remaining SSA No. 2005-109 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent (1.50%) annually through 2034. Special Tax Classification Levy Year 2017 Levy Year 2016 Percentage Change Single Family Dwelling Unit 2,505.00$ 2,468.00$ 1.5% Townhome Dwelling Unit 2,031.00$ 2,001.00$ 1.5% Condominium Dwelling Unit 1,711.00$ 1,686.00$ 1.5% Single Family Dwelling Unit 1,893.42$ 1,889.36$ 0.2% Townhome Dwelling Unit 1,535.14$ 1,531.86$ 0.2% Condominium Dwelling Unit 1,293.28$ 1,290.72$ 0.2% Maximum Parcel Special Tax - First Series Extended Special Tax - First Series United City of Yorkville SSA No. 2005-109 Page 9 2017 Administration Report November 7, 2017 TABLE 6 SPECIAL SERVICE AREA NO 2005-109 MAXIMUM PARCEL SPECIAL TAXES Single Family Townhome Condominium 2016 2017 $1,551,666 $2,468 $2,001 $1,686 2017 2018 $1,574,850 $2,505 $2,031 $1,711 2018 2019 $1,598,526 $2,543 $2,061 $1,737 2019 2020 $1,622,482 $2,581 $2,092 $1,763 2020 2021 $1,646,645 $2,620 $2,123 $1,789 2021 2022 $1,671,373 $2,659 $2,155 $1,816 2022 2023 $1,696,308 $2,699 $2,187 $1,843 2023 2024 $1,721,808 $2,739 $2,220 $1,871 2024 2025 $1,747,515 $2,780 $2,253 $1,899 2025 2026 $1,773,709 $2,822 $2,287 $1,927 2026 2027 $1,800,188 $2,864 $2,321 $1,956 2027 2028 $1,827,154 $2,907 $2,356 $1,985 2028 2029 $1,854,612 $2,951 $2,391 $2,015 2029 2030 $1,882,350 $2,995 $2,427 $2,045 2030 2031 $1,910,580 $3,040 $2,463 $2,076 2031 2032 $1,939,297 $3,086 $2,500 $2,107 2032 2033 $1,968,579 $3,132 $2,538 $2,139 2033 2034 $1,998,068 $3,179 $2,576 $2,171 2034 2035 $2,028,329 $3,227 $2,615 $2,204 Per Unit Levy Year Collection Year Aggregate United City of Yorkville SSA No. 2005-109 Page 10 2017 Administration Report November 7, 2017 IV. Prior Year Special Tax Collections The SSA No. 2005-109 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2005-109. 2016 Special Tax Receipts As of October 30, 2017, SSA No. 2005-109 2016 special tax receipts totaled $1,186,323. Special taxes in the amount $1,551 are unpaid for delinquency rate of 0.13%. Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Fourteen (14) parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 26, 2017. Delinquent special taxes in the amount of $14,120 were sold for twelve (12) of the delinquent parcels. United City of Yorkville SSA No. 2005-109 Page 11 2017 Administration Report November 7, 2017 V. Development Status SSA No. 2005-109 is comprised of four hundred sixty-eight (468) single family homes, six hundred twenty-four (624) condominium units, and six hundred and ten (610) townhomes, which is consistent with the original projections. An aerial map of SSA No. 2005-109 is attached as Exhibit E. The number of units in each plat is summarized in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2005-109 LAND USE SUMMARY Unit 1 Yes Condominium 288 Unit 2 Yes Townhome 142 Unit 3 Yes Townhome 138 Unit 4 Yes Single Family 44 Unit 5 Yes Single Family 76 Unit 6 Yes Single Family 51 Unit 7 Yes Single Family 37 Second Series No Condominium 336 Second Series No Townhome 260 Second Series No Single Family 330 Total 1,702 Plat Recorded Land Use Number of Units Equalized Assessed Value The 2016 equalized assessed value was $25,056,193. The average assessed value per developed single-family dwelling unit equals $61,698. The average assessed value per developed townhome dwelling unit equals $32,248. The average assessed value per developed condominium dwelling unit equals $18,727. United City of Yorkville SSA No. 2005-109 Page 12 2017 Administration Report November 7, 2017 VI. Outstanding Bonds The SSA No. 2005-109 portion of the Series 2016 Bonds issued in February 2016 was $17,431,000. As of September 2, 2017, the outstanding principal was $16,963,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $68,000 of the Series 2006 Bonds have been redeemed as shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2005-109 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Redemption Date Bonds Redeemed June 1, 2007 $20,000 September 1, 2008 $20,000 September 1, 2015 $28,000 Total Redeemed $68,000 Special Tax Prepayments The SSA No. 2005-109 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for one (1) single family dwelling unit and for three (3) condominium dwelling units. No partial prepayments have been received. United City of Yorkville SSA No. 2005-109 Page 13 2017 Administration Report November 7, 2017 VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2005-109 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2005-109 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 1 Estimated equalized assessed value provided by Kendall County. 2 Based on three times the equalized assessed value of the special service area. 3 As of September 2, 2017 $25,056,193 $75,168,579 $16,963,000 4.43:1 2016 Equalized Assessed Value 1 2016 Appraised Value 2 Outstanding Bonds 3 Value to Lien Ratio United City of Yorkville SSA No. 2005-109 Page 14 2017 Administration Report November 7, 2017 VIII. Ad Valorem Property Tax Rates The 2016 general ad valorem tax rates for SSA No. 2005-109 are shown in Table 12 below. TABLE 12 SPECIAL SERVICE AREA NO 2005-109 2016 AD VALOREM PROPERTY TAX RATES 4 Source: Kendall County, for Tax Codes BR005, BR066, and BR079. City Rates 5 0.679470% Corporate 0.219650% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.199910% Police Pension 0.211690% Garbage 0.000000% Audit 0.006580% Liability Insurance 0.008770% Social Security/IMRF 0.032870% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township5 10.470430% County 0.747650% Bristol-Kendall Fire Protection District 0.759220% Forest Preserve 0.175510% Junior College #516 0.560050% Yorkville Library 0.308050% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.100560% Kendall Road District 0.255970% School District CU-115 7.563420% Total Tax Rate 11.149900% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2005-109 FUNDS AND ACCOUNTS United City of YorkvilleSpecial Service Area No. 2005-108 and 2005-109Funds and AccountsFundsAndAccountReserve FundBond and InterestFundSpecialRedemptionAccountRebate FundAdministrativeExpenseFundCost of Issuance Account EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2005-109 APPLICATION OF SPECIAL TAX United City of YorkvilleSpecial Service Area No. 2005-108 and 2005-109Application of Special Tax1FundsAndAccountReserve FundBond and InterestFundSpecialRedemptionAccountRebate FundAdministrativeExpenseFundCost of Issuance Account2131.Special Tax applied in sequence shown. EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2005-109 APPLICATION OF EARNINGS United City of YorkvilleSpecial Service Area No. 2005-108 and 2005-109 Application of Earnings1FundsAndAccountsReserve FundBond and InterestFundSpecialRedemptionAccountRebate FundAdministrativeExpenseFundCost of Issuance Account1.Earnings remain in fund or account from which they accrued unless otherwise indicated. EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2005-109 DEBT SERVICE SCHEDULE YEAR ENDING (3/1)PAYMENT DATE PRINCIPAL INTEREST DEBT SERVICE 2017 9/1/2016 $0 $339,754 $339,754 2017 3/1/2017 $468,000 $336,021 $804,021 2018 9/1/2017 $0 $329,001 $329,001 2018 3/1/2018 $502,000 $329,001 $831,001 2019 9/1/2018 $0 $321,471 $321,471 2019 3/1/2019 $535,000 $321,471 $856,471 2020 9/1/2019 $0 $313,446 $313,446 2020 3/1/2020 $565,000 $313,446 $878,446 2021 9/1/2020 $0 $304,971 $304,971 2021 3/1/2021 $601,000 $304,971 $905,971 2022 9/1/2021 $0 $295,956 $295,956 2022 3/1/2022 $638,000 $295,956 $933,956 2023 9/1/2022 $0 $288,379 $288,379 2023 3/1/2023 $671,000 $288,379 $959,379 2024 9/1/2023 $0 $279,573 $279,573 2024 3/1/2024 $707,000 $279,573 $986,573 2025 9/1/2024 $0 $269,851 $269,851 2025 3/1/2025 $743,000 $269,851 $1,012,851 2026 9/1/2025 $0 $258,706 $258,706 2026 3/1/2026 $786,000 $258,706 $1,044,706 2027 9/1/2026 $0 $246,425 $246,425 2027 3/1/2027 $828,000 $246,425 $1,074,425 2028 9/1/2027 $0 $232,970 $232,970 2028 3/1/2028 $876,000 $232,970 $1,108,970 2029 9/1/2028 $0 $211,070 $211,070 2029 3/1/2029 $940,000 $211,070 $1,151,070 2030 9/1/2029 $0 $187,570 $187,570 2030 3/1/2030 $1,006,000 $187,570 $1,193,570 2031 9/1/2030 $0 $162,420 $162,420 2031 3/1/2031 $1,076,000 $162,420 $1,238,420 2032 9/1/2031 $0 $135,520 $135,520 2032 3/1/2032 $1,148,000 $135,520 $1,283,520 2033 9/1/2032 $0 $106,820 $106,820 2033 3/1/2033 $1,227,000 $106,820 $1,333,820 2034 9/1/2033 $0 $82,280 $82,280 2034 3/1/2034 $1,300,000 $82,280 $1,382,280 2035 9/1/2034 $0 $56,280 $56,280 2035 3/1/2035 $1,369,000 $56,280 $1,425,280 2036 9/1/2035 $0 $28,900 $28,900 2036 3/1/2036 $1,445,000 $28,900 $1,473,900 TOTALS $17,431,000 $8,898,990 $26,329,990 Outstanding Principal as of 09/02/2017 $16,963,000 UNITED CITY OF YORKVILLE COMMUNITY FACILITIES DISTRICT NO. 2005-109 DEBT SERVICE SCHEDULE EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2005-109 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2005-109 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 (BRISTOL BAY) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 A. BOUNDARIES OF SSA NO. 2005-109 ............................................................................5 B. ANTICIPATED LAND USES .............................................................................................5 IV. SPECIAL SERVICES ..............................................................................................................5 A. GENERAL DESCRIPTION ................................................................................................5 B. ESTIMATED COSTS ........................................................................................................6 C. ALLOCATION.................................................................................................................7 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ........................................22 V. BOND ASSUMPTIONS..........................................................................................................22 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................23 A. DETERMINATION .........................................................................................................23 B. APPLICATION ..............................................................................................................25 D. TERM ..........................................................................................................................25 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................25 F. OPTIONAL PREPAYMENT .............................................................................................26 G. MANDATORY PREPAYMENT ........................................................................................26 VII. ABATEMENT AND COLLECTION ........................................................................................26 A. ABATEMENT ...............................................................................................................26 B. COLLECTION PROCESS ................................................................................................27 C. ADMINISTRATIVE REVIEW ..........................................................................................28 VIII. AMENDMENTS ....................................................................................................................28 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Exhibit C – Allocation of Soft and Earthwork Costs Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2006-17 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on March 14, 2006 in connection with the proceedings for Special Service Area Number 2005-109 (hereinafter referred to as "SSA No. 2005-109"), this Special Tax Roll and Report of SSA No. 2005-109 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2005-109 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in applying for and maintaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2005-109 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; the administrative costs associated with upgrading the software utilized by Kendall County relating to the Special Tax; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 No. 2005-109, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements authorized pursuant to the Establishing Ordinance. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Clubhouse Property" means the property within the boundaries of SSA No. 2005-109 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from Unit 5. "Condominium Property" means all Parcels within the boundaries of SSA No. 2005- 109 on which condominium Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Consultant" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2005-109. "Council" means the City Council of the United City of Yorkville, having jurisdiction over SSA No. 2005-109. "County" means the County of Kendall, State of Illinois. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County which creates individual single-family home lots, townhome lots, and/or condominium lots. "Fire Station Property" means the property adjacent to the boundaries of SSA No. 2005-109 on which a fire station has been, may be, or is anticipated to be constructed on Lot 1685 of Unit 1. "First Series Bonds" means the first series of Bonds issued for SSA No. 2005-109. "First Series Property" means the following: the Single-family Property comprising Unit 4, Unit 5, Unit 6, and Unit 7 (two hundred eight (208) Dwelling Units), the Townhome Property comprising Unit 2 and Unit 3 (two hundred eighty (280) Dwelling Units), and the Condominium Property comprising Unit 1 (two hundred eighty-eight (288) Dwelling Units). "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon pursuant to Section VI.G herein and calculated pursuant to Exhibit B herein. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. "Maximum Parcel Special Taxes" means the amount determined by multiplying the actual or anticipated number of Single-family Property Dwelling Units, Townhome Property Dwelling Units, and Condominium Property Dwelling Units, in accordance with Section VI.B, by the applicable Maximum Parcel Special Tax. "Parcel" means a lot, parcel, and/or other interest in real property within the boundaries of SSA No. 2005-109 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the County assessment roll. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. "PIN Map" means an official map of the Kendall County Mapping Department or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2005-109 approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2005-109 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat or applicable Final Plat. "School Property" means the property adjacent to the boundaries of SSA No. 2005-109 on which a proposed elementary school has been, may be, or is anticipated to be constructed as determined from Unit 6. "Second Series Bonds" means the second series of Bonds issued for SSA No. 2005-109 (exclusive of any refunding Bonds). "Second Series Property" means all Single-family Property, Townhome Property, and Condominium Property, exclusive of First Series Property. Such Single-family Property, Townhome Property, and Condominium Property consists, respectively, of lots 1041- 1077, 1164-1177, 1179-1195 and 1253-1444 (two hundred sixty (260) Dwelling Units); lots 455-784 (three hundred thirty (330) Dwelling Units); and lots 1645-1665 (three hundred thirty-six (336) Dwelling Units) as shown on the Preliminary Plat dated January 15, 2005, and last revised on March 15, 2005. The lot numbers applicable to Second Series Property may be revised as determined by the Consultant in accordance with a revision to the Preliminary Plat, provided that any reduction in the Dwelling Units for Single-family Property, Townhome Property, or Condominium Property may result in a Mandatory Special Tax Prepayment. "Single-family Property" means all Parcels within the boundaries of SSA No. 2005-109 on which single-family Dwelling Units have been, may be, or are anticipated to be Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. "Townhome Property" means all Parcels within the boundaries of SSA No. 2005-109 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Unit 1" means the Final Plat within SSA No. 2005-109 designated as Unit 1 recorded on December 21, 2005. "Unit 2" means the Final Plat within SSA No. 2005-109 designated as Unit 2 recorded on December 21, 2005. "Unit 3" means the Final Plat within SSA No. 2005-109 designated as Unit 3 recorded on December 21, 2005. "Unit 4" means the Final Plat within SSA No. 2005-109 designated as Unit 4 recorded on December 21, 2005. "Unit 5" means the Final Plat within SSA No. 2005-109 designated as Unit 5 recorded on December 21, 2005. "Unit 6" means the Final Plat within SSA No. 2005-109 designated as Unit 6 recorded on December 21, 2005. "Unit 7" means the Final Plat within SSA No. 2005-109 designated as Unit 7 recorded on December 21, 2005. Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2005-109 SSA No. 2005-109 consists of approximately two hundred forty-three (243) acres of land generally located in the northeast quadrant of the State Route 47 and Galena Road intersection, and approximately two hundred sixty-six (266) acres of land generally located in the southeast quadrant of State Route 47 and Galena Road intersection, the legal description for which is attached as Exhibit C of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2005-109 is anticipated to consist of four hundred sixty-eight (468) single-family Dwelling Units (i.e., single-family homes), six hundred ten (610) townhome Dwelling Units, and six hundred twenty-four (624) condominium Dwelling Units. IV. SPECIAL SERVICES SSA No. 2005-109 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION 1. ELIGIBLE IMPROVEMENTS The special services that are eligible to be financed by SSA No. 2005-109 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2005-109 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: the acquisition, construction and installation of public improvements including, but not limited to: • City owned sanitary sewer facilities, water facilities, road facilities, storm sewer facilities, public parks and park improvements, including, but not limited to, engineering, surveying, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation, public park improvements and tree installation, costs for land and Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 easement acquisitions or dedications relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2. SSA NO. 2005-109 FUNDED IMPROVEMENTS • SSA No. 2005-109 is anticipated to fund certain on-site and off- site public facilities, subject to the alternatives, modifications, and/or substitutions as described in Section IV. D below. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2005-109 are presented in Table 1 on the following page. The costs anticipated to be financed by SSA No. 2005-109 do not include any costs allocated to the School Property, Clubhouse Property, or Fire Station Property. Therefore, these facilities will be exempt from the Special Tax. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 PUBLIC IMPROVEMENT GRAND TOTAL COSTS 1 ALLOCABLE TO PHASE 1 2 PROPERTY ALLOCABLE TO PHASE 2 3 PROPERTY FIRST SERIES BONDS SECOND SERIES BONDS Sanitary Sewer Facilities Hard Costs $3,661,667 $1,684,171 $1,977,496 $1,477,064 $1,767,483 Soft Costs $169,974 $78,179 $91,795 $68,565 $82,046 Water Facilities Hard Costs $3,796,287 $1,814,589 $1,981,698 $1,480,202 $1,771,239 Water Connection Fees $3,347,040 $1,522,370 $1,824,670 $1,362,912 $1,630,887 Soft Costs $176,199 $84,221 $91,977 $68,701 $82,209 Storm Sewer Facilities Hard Costs $7,267,700 $3,540,533 $3,727,167 $2,771,129 $3,321,358 Earthwork $1,200,936 $585,048 $615,888 $457,910 $548,831 Soft Costs $336,065 $163,717 $172,348 $128,139 $153,583 Roads Hard Costs $14,292,215 $6,977,023 $7,315,191 $5,420,854 $6,502,229 Earthwork $1,691,908 $825,938 $865,970 $641,719 $769,732 Soft Costs $663,505 $323,903 $339,602 $251,659 $301,861 Land $1,004,900 $490,562 $514,338 $381,146 $457,178 GRAND TOTAL 4 $37,608,395 $18,090,254 $19,518,140 $14,510,000 $17,388,637 1 Includes hard costs, 10% contingency (applied only to the hard costs), and estimated soft and earthwork costs as discussed in further detail in Exhibit C. Right-of-way acquisition for Rosenwinkel Street and Bristol Bay Drive. 2 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. 3 Phase 2 Property includes only Second Series Property. 4 Any differences in amounts shown are due to rounding. C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2005-109 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2005-109 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 1. BENEFIT AREA The eligible public improvements are designed with the intent to specifically service SSA No. 2005-109, the School Property, and the Fire Station Property, and therefore the benefit area includes only such property. Each land use type is allocated a share of each public facility type in accordance with the public facility usage factors described below. Notwithstanding the preceding, no onsite sewer costs are allocated to the School Property because it is expected to connect to an existing sanitary sewer system. In addition, the water connection fees are not applicable to the Clubhouse Property, School Property, and Fire Station Property. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. The IEPA does not publish P.E. factors for townhome Dwelling Units or condominium Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for townhomes and condominiums. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each townhome Dwelling Unit is anticipated to have two or three bedrooms, the P.E. factor of 3.0 for two to three-bedroom apartments is used. As condominium Dwelling Units are anticipated to have either one or two bedrooms, a P.E. factor of 2.25, which is the average of the P.E. factor of 1.5 for one- bedroom apartments and the P.E. factor of 3.0 for two to three- bedroom apartments, is used for the condominiums. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 Sewer and water demand for public schools is a function of the estimated number of students and employees. The Yorkville Community School District #115 (herein known as the "School District") indicates the proposed elementary school to have a capacity of approximately 650 students and 30 employees. Applying the IEPA standards of 0.25 gallons per student and employee per day yields a total P.E. of 170.00 for the proposed elementary school. Clubhouse Property and Fire Station Property sewer and water demands are a function of the nature and intensity of use. The developer's engineer estimates the Clubhouse Property P.E. at 35.00. The City's engineer estimates the Fire Station Property P.E. at 11.07 based on estimated usage for an existing fire station. Table 2 on the following page shows these P.E. factors and their equivalency (i.e., the P.E. factor for each land use type expressed in terms of the P.E. factor for a single-family home). Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 2 SANITARY SEWER AND WATER USAGE FACTORS P.E. AND EQUIVALENT UNITS UNIT FACTOR LAND USE DWELLING UNITS STUDENTS EMPLOYEES P.E. FACTOR TOTAL P.E. 1 EQUIVALENT UNIT 2 TOTAL EQUIVALENT UNITS 3, 4 (1) Single-Family Property 468 NA NA 3.50 1,638.00 1.00 468.00(2) Townhome Property 610 NA NA 3.00 1,830.00 0.86 524.60(3) Condominium Property 624 NA NA 2.25 1,404.00 0.64 399.36(4) School Property NA 650 30 0.25 170.00 48.57 48.57(5) Clubhouse Property NA NA NA 35.00 35.00 10.00 10.00(6) Fire Station Property NA NA NA 11.07 11.07 3.16 3.16Grand Total 1,702NANANA5,088.07NA1,453.691 P.E. factor multiplied by applicable number of dwelling units, students, and employees. 2 Equivalent units for land uses 1 – 3 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 4 – 6 computed by dividing total P.E. by P.E. factor for single-family land use. 3 Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or fire stations. 4 Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 b. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within the SSA No. 2005-109, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. Single-family Property have an average lot area of 14,952 square feet per lot, or a gross density of approximately three Dwelling Units to an acre, which according to the TR-55 Manual would categorize the Single-family Property in SSA No. 2005-109 as having a development density of 1/3 acre. The TR-55 Manual indicates an impervious ground coverage factor of thirty percent (30%) for this development density. Multiplying the thirty percent factor by the average Single-family Property lot area of 14,952 square feet results in an estimated impervious ground area of 4,486 square feet per single-family lot. The gross density for the Townhome Property and Condominium Property is approximately eight Dwelling Units and eleven Dwelling Units to an acre, respectively. The TR-55 Manual indicates an impervious ground coverage factor of sixty-five percent (65%) for residential development with gross density of eight Dwelling Units to an acre or greater. Multiplying the 65% factor by the gross area for Townhome Property of 75.83 acres results in an estimated aggregate impervious area of 49.29 acres. Dividing this amount by 610 townhome Dwelling Units yields an impervious ground area of 3,520 square feet per townhome Dwelling Unit. Generally, the greater the density the more impervious area per acre. Interpolating for Condominium Property based on a gross density of eleven Dwelling Units to an acre, the impervious area is estimated at 85%. Multiplying the 85% factor by the gross area for Condominium Property of 42.18 acres results in an estimated aggregate impervious area of 35.85 acres. Dividing Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 this amount by 624 condominium Dwelling Units yields an impervious ground are of 2,503 square feet per condominium Dwelling Unit. The TR-55 Manual does not contain impervious ground areas for elementary schools, clubhouses, or fire stations. The impervious ground coverage area for the Clubhouse Property, which is estimated at 77,571 square feet, has been provided by the developer's engineer and is based upon the preliminary plans for such facility. The impervious ground coverage factors for the School Property and Fire Station Property have been provided by the School District and Fire District, respectively, and are based on design plans for existing school and fire station facilities. Table 3 on the following page shows the impervious ground area factors and their equivalency (i.e., the average impervious area for each land use type expressed in terms of the average impervious area for the typical single-family home). Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 3 STORM SEWER USAGE FACTORS IMPERVIOUS AREA AND EQUIVALENT UNITS UNIT FACTOR IMPERVIOUS AREA1 LAND USE DWELLING UNITS LOT SIZE PER DU/SITE COVERAGE FACTOR PER DU / SITE TOTAL EQUIVALENT UNIT 2 TOTAL EQUIVALENT UNITS 3, 4 (1) Single-Family Property 468 14,952 30% 4,485.53 2,099,228.04 1.00 468.00(2) Townhome Property 610 5,415 65% 3,519.86 2,147,116.39 0.78 475.80(3) Condominium Property 624 2,944 85% 2,502.54 1,561,585.98 0.56 349.44(4) School Property NA 653,400 29% 189,486.00 189,486.00 42.24 42.24(5) Clubhouse Property NA 143,748 54% 77,571.00 77,571.00 17.29 17.29(6) Fire Station Property NA 103,237 100% 103,237.20 103,237.20 23.02 23.02Grand Total 1,702NANANA 6,178,224.61NA1,375.791 Impervious area per dwelling unit for land uses 1 – 3 computed by multiplying coverage factor by 43,560 (square feet in an acre) and then dividing by density. Total impervious area for land uses 4 and 6 computed by multiplying coverage factor by total land square footage (43,560 multiplied by acres). Total impervious area for land use 5 has been provided by the developer's engineer. 2 Equivalent units for land uses 1 – 3 computed by dividing impervious area for each such land use by impervious area for typical single-family home. Equivalent units for land uses 4 – 6 computed by dividing total impervious area by impervious area for the typical single-family home. 3 Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or fire stations. 4 Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 c. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Sixth Edition, indicates average weekday trips of 9.57 per single-family detached home and 5.86 per townhome or condominium dwelling unit. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation, Sixth Edition at 1.02 per elementary school student. The developer's engineer estimates average weekday trips for the Clubhouse Property at 90. The Bristol Kendall Fire District (herein known as the "Fire District") estimates average weekday trips for Fire Station Property at 22. Table 4 on the following page shows these trip factors and their equivalency (i.e., the average weekday trip factor for each land use type expressed in terms of the average weekday trip factor for the typical single-family home). Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 4 ROAD USAGE FACTORS TRIPS AND EQUIVALENT UNITS UNIT FACTOR LAND USE DWELLINGUNITS STUDENTSEMPLOYEESAVERAGE WEEKDAY TRIP FACTOR TOTAL WEEKDAY TRIPS 1 EQUIVALENTUNIT 2 TOTAL EQUIVALENT UNITS 3,4 (1) Single-Family Property 468 NA NA 9.57 4,478.76 1.00 468.00(2) Townhome Property 610 NA NA 5.86 3,574.60 0.61 372.10(3) Condominium Property 624 NA NA 5.86 3,656.64 0.61 380.64(4) School Property NA 650 NA 1.02 663.00 69.28 69.28(5) Clubhouse Property NA NA NA 90.00 90.00 9.40 9.40(6) Fire Station Property NA NA NA 22.00 22.00 2.30 2.30Grand Total 1,702 NANANA12,485.00NA1,301.721 P.E. factor multiplied by applicable number of dwelling units, students, and employees. 2 Equivalent units for land uses 1 – 3 computed by dividing average weekday trip factor for each such land use by average weekday trip factor for typical single-family home. Equivalent units for land uses 4 – 6 computed by dividing total weekday trips by the average trips for the typical single-family home. 3 Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or fire stations. 4 Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 3. ALLOCATED COSTS The Eligible Improvements must be allocated in accordance with the appropriate usage factors discussed above. For example, sanitary sewer and water facilities are allocated on a P.E. basis. Road facilities are allocated in proportion to estimated trip generation and storm sewer facilities are allocated on impervious area. As shown in Tables 5 – 8, the allocated cost per equivalent unit is computed by dividing the estimated improvement costs shown in Table 1 by the applicable equivalent units for Single-family Property, Townhome Property, School Property, Clubhouse Property, and Fire Station Property. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. A summary of the allocated costs is presented in Table 9. The portion of the Eligible Improvements to be financed with bond proceeds is shown in Table 12. All Eligible Improvements that are not financed through SSA No. 2005-109 (which include all Eligible Improvements allocated to the School Property, the Clubhouse Property, and the Fire Station Property) will be funded by the developer and are categorized as "Developer's Equity." The SSA No. 2005-109 funded Eligible Improvements are anticipated to be financed through two series of bonds. The breakdown of the Eligible Improvements by bond issue are shown in aggregate in Table 10 and by residential land use in Table 11. TABLE 5 SANITARY SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost22 (1) Single-Family Property 468.00 $1,276,195.44 3 (2) Townhome Property 524.60 $1,430,538.74 4 (3) Condominium Property 399.36 $1,089,020.11 5 (4) School Property 0.00 $0.00 6 (5) Clubhouse Property 10.00 $27,269.13 7 (6) Fire Station Property 3.16 $8,617.05 8 (7) Grand Total 1,405.12 $3,831,640.48 1 From Table 2, 2 Includes soft costs. For a more detailed discussion on allocation of soft costs, refer to Exhibit C., 3 $3,831,640.48/B7*B1, 4 $3,831,640.48/B7*B2, 5 $3,831,640.48/B7*B3, 6 $3,831,640.48/B7*B4, 7 $3,831,640.48/B7*B5, 8 $3,831,640.48/B7*B6 Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 6A WATER CONNECTION FEE ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost (1) Single-Family Property 468.00 $1,125,330.27 2 (2) Townhome Property 524.60 $1,261,427.90 3 (3) Condominium Property 399.36 $960,281.83 4 (4) School Property 0.00 $0.00 5 (5) Clubhouse Property 0.00 $0.00 6 (6) Fire Station Property 0.00 $0.00 7 (7) Grand Total 1,391.96 $3,347,040.00 1 From Table 2, 2 $3,347,040.00/B7*B1, 3 $3,347,040.00/B7*B2, 4 $3,347,040.00/B7*B3, 5 $3,347,040.00/B7*B4, 6 $3,347,040.00/B7*B5, 7 $3,347,040.00/B7*B6 TABLE 6B WATER FACILITIES COSTS (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $1,278,899.41 3 (2) Townhome Property 524.60 $1,433,569.72 4 (3) Condominium Property 399.36 $1,091,327.49 5 (4) School Property 48.57 $132,726.80 6 (5) Clubhouse Property 10.00 $27,326.91 7 (6) Fire Station Property 3.16 $8,635.30 8 (7) Grand Total 1,453.69 $3,972,485.63 1 From Table 2, 2 Includes soft costs. For a more detailed discussion on allocation of soft costs, refer to Exhibit C., 3 $3,972,485.63/B7*B1, 4 $3,972,485.63/B7*B2, 5 $3,972,485.63/B7*B3, 6 $3,972,485.63/B7*B4, 7 $3,972,485.63/B7*B5, 8 $3,972,485.63/B7*B6 Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 7 STORM SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $2,790,978.37 3 (2) Townhome Property 475.80 $2,837,494.67 4 (3) Condominium Property 349.44 $2,083,930.51 5 (4) School Property 42.24 $251,903.69 6 (5) Clubhouse Property 17.29 $103,111.15 7 (6) Fire Station Property 23.02 $137,282.74 8 (7) Grand Total 1,375.79 $8,204,701.12 1 From Table 3, 2 Includes soft and earthwork costs. For a more detailed discussion on allocation of soft and earthwork costs, refer to Exhibit C., 3 $8,204,701.12/B7*B1, 4 $8,204,701.12/B7*B2, 5 $8,204,701.12/B7*B3, 6 $8,204,701.12/B7*B4, 7 $8,204,701.12/B7*B5, 8 $8,204,701.12/B7*B6 TABLE 8 ROAD COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $6,346,513.02 3 (2) Townhome Property 372.10 $5,046,020.29 4 (3) Condominium Property 380.64 $5,161,830.59 5 (4) School Property 69.28 $939,500.90 6 (5) Clubhouse Property 9.40 $127,472.70 7 (6) Fire Station Property 2.30 $31,190.13 8 (7) Grand Total 1,301.72 $17,652,527.63 1 From Table 4, 2 Includes soft, earthwork, and land acquisition costs. For a more detailed discussion on allocation of soft and earthwork costs, refer to Exhibit C., 3 $17,652,527.63 /B7*B1, 4 $17,652,527.63/B7*B2, 5 $17,652,527.63/B7*B3, 6 $17,652,527.63/B7*B4, 7 $17,652,527.63/B7*B5, 8 $17,652,527.63/B7*B6 Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 9 ALLOCATED COSTS BY LAND USE PUBLIC IMPROVEMENT SINGLE-FAMILY PROPERTY TOWNHOME PROPERTY CONDOMINIUM PROPERTY SCHOOL PROPERTY CLUBHOUSE PROPERTY FIRE STATION PROPERTY Sanitary Sewer Hard Costs $1,219,583 $1,367,079 $1,040,711 $0 $26,059 $8,235 Soft Costs $56,613 $63,460 $48,310 $0 $1,210 $382Water Hard Costs $1,222,174 $1,369,984 $1,042,922 $126,840 $26,115 $8,252 Connection Fees $1,125,330 $1,261,428 $960,282 $0 $0 $0 Soft Costs $56,725 $63,586 $48,406 $5,887 $1,212 $383Storm Sewer Hard Costs $2,472,240 $2,513,444 $1,845,939 $223,136 $91,336 $121,605 Earthwork $408,520 $415,329 $305,028 $36,872 $15,093 $20,094 Soft Costs $114,319 $116,224 $85,358 $10,318 $4,223 $5,623Roads Hard Costs $5,138,399 $4,085,466 $4,179,231 $760,659 $103,207 $25,253 Earthwork $608,282 $483,636 $494,736 $90,047 $12,218 $2,989 Soft Costs $238,546 $189,665 $194,018 $35,313 $4,791 $1,172 Land $361,286 $287,253 $293,846 $53,483 $7,257 $1,776GRAND TOTAL $13,022,017$12,216,554$10,538,786$1,342,553$292,720$195,765NUMBER OF DUS 468 610 624 NA NA NATOTAL COST/DU $27,824.82$20,027.14$16,889.08NANANA*Amounts may vary due to rounding. Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 10 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2005-109 PUBLIC IMPROVEMENT GRAND TOTAL TOTAL BOND PROCEEDS FIRST SERIES BONDS SECOND SERIES BONDS DEVELOPER'S EQUITY Sanitary Sewer Hard Costs $3,661,667 $3,244,547 $1,477,064 $1,767,483 $417,120 Soft Costs $169,974 $150,611 $68,565 $82,046 $19,363Water Hard Costs $3,796,287 $3,251,441 $1,480,202 $1,771,239 $544,846 Connection Fees $3,347,040 $2,993,800 $1,362,912 $1,630,887 $353,240 Soft Costs $176,199 $150,911 $68,701 $82,209 $25,288Storm Sewer Hard Costs $7,267,700 $6,092,487 $2,771,129 $3,321,358 $1,175,213 Earthwork $1,200,936 $1,006,741 $457,910 $548,831 $194,196 Soft Costs $336,065 $281,722 $128,139 $153,583 $54,343Roads Hard Costs $14,292,215 $11,923,083 $5,420,854 $6,502,229 $2,369,131 Earthwork $1,691,908 $1,411,451 $641,719 $769,732 $280,457 Soft Costs $663,505 $553,520 $251,659 $301,861 $109,985 Land $1,004,900 $838,324 $381,146 $457,178 $166,576GRAND TOTAL $37,608,395$31,898,637$14,510,000$17,388,637$5,709,758*Amounts may vary due to rounding. Special Tax Roll and Report Page 21 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 11 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS BY BOND SERIES SSA NO. 2005-109 FIRST SERIES BONDS SECOND SERIES BONDS PUBLIC IMPROVEMENT GRAND TOTAL TOTAL FIRST SERIES PROPERTY FIRST SERIES SINGLE-FAMILY PROPERTY FIRST SERIES TOWNHOME PROPERTY FIRST SERIES CONDOMINIUM PROPERTY TOTAL SECOND SERIES PROPERTY SECOND SERIES SINGLE-FAMILY PROPERTY SECOND SERIES TOWNHOME PROPERTY SECOND SERIES CONDOMINIUM PROPERTY Sanitary Sewer Hard Costs $3,244,547 $1,477,064$447,597$583,149$446,317 $1,767,483$559,497$687,282$520,704 Soft Cost $150,611 $68,565 $20,777 $27,070 $20,718 $82,046 $25,972 $31,904 $24,171 Water Hard Costs $3,251,441 $1,480,202$448,549$584,388$447,266 $1,771,239$560,686$688,743$521,810 Connection Fees $2,993,800 $1,362,912 $413,006 $538,082 $411,825 $1,630,887 $516,258 $634,168 $480,462 Soft Costs $150,911 $68,701 $20,819 $27,123 $20,759 $82,209 $26,023 $31,967 $24,219 Storm Sewer Hard Costs $6,092,487 $2,771,129$907,334$1,072,148$791,647 $3,321,358$1,134,167$1,263,604$923,588 Earthwork $1,006,741 $457,910 $149,931 $177,165 $130,814 $548,831 $187,413 $208,802 $152,616 Soft Costs $281,722 $128,139 $41,956 $49,577 $36,606 $153,583 $52,445 $58,430 $42,708 Roads Hard Costs $11,923,083 $5,420,854$1,885,837$1,742,719$1,792,298 $6,502,229$2,357,296$2,053,918$2,091,015 Earthwork $1,411,451 $641,719 $223,245 $206,302 $212,172 $769,732 $279,056 $243,142 $247,534 Soft Costs $553,520 $251,659 $87,549 $80,904 $83,206 $301,861 $109,436 $95,352 $97,074 Land $838,324 $381,146 $132,595 $122,532 $126,018 $457,178 $165,744 $144,413 $147,021 GRAND TOTAL $31,898,637 $14,510,000$4,779,194$5,211,159$4,519,647 $17,388,637$5,973,992$6,141,724$5,272,921 NUMBER OF DUS NA NA208280288 NA260330336 TOTAL COST/DU NA NA$22,976.89$18,611.28$15,693.22 NA$22,976.89$18,611.28$15,693.22 *Amounts may vary due to rounding. Special Tax Roll and Report Page 22 United City of Yorkville SSA No. 2005-109 March 14, 2006 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2005-109, using the preceding methodology, is uniform within Single-family Property, Townhome Property, and Condominium Property and (ii) such allocation results in the same ratio of funded Eligible Improvements between these three land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of two series of bonds. Total authorized bonded indebtedness is $45,000,000. Bonds in the approximate amount of $19,000,000 and $21,000,000 are anticipated to be issued in March 2006 and March 2008, respectively. The First Series Bonds will include a reserve fund equal to the maximum annual debt service on the bonds and approximately twenty-four (24) months of capitalized interest. Issuance costs are approximately three and one tenths percent (3.10%) of the principal amount. The term of the bonds is 30 years, with principal amortized over a period of approximately 28 years. The Second Series Bonds will include a reserve fund not more than ten percent (10.0%) of the original principal amount of the bonds and approximately twelve (12) months of capitalized interest. Issuance costs are estimated to be two and eight tenths percent (2.80%) of the principal amount. The term of the bonds is 28 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent (1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2005-109, may increase or decrease depending upon these variables. Special Tax Roll and Report Page 23 United City of Yorkville SSA No. 2005-109 March 14, 2006 VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the Clubhouse Property, School Property, and Fire Station Property will be financed by SSA No. 2005-109. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) the required Maximum Parcel Special Taxes. In order to measure the relative difference in public improvement costs for each land use type, Equivalent Dwelling Units ("EDU") factors have been calculated. A Single- family Property Dwelling Unit is deemed the typical residential unit and is assigned an EDU factor of 1.00. The EDU factor for the Townhome Property Dwelling Units and Condominium Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for the each respective category to the funded Eligible Improvements for Single-family Property Dwelling Units. The funded Eligible Improvements per Dwelling Unit is calculated by dividing the aggregate amounts to be funded for Single-family Property, Townhome Property, and Condominium Property shown in Table 11 by the respective number of Dwelling Units. EDUs are shown in Table 12 below. TABLE 12 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS First Series Property Single-Family Property Dwelling Unit $22,976.89 1.000 208 units 208.00 Townhome Property Dwelling Unit $18,611.28 0.810 280 units 226.80 Condominium Property Dwelling Unit $15,693.22 0.683 288 units 196.70 Second Series Property Single-Family Property Dwelling Unit $22,976.89 1.000 260 units 260.00 Townhome Property Dwelling Unit $18,611.28 0.810 330 units 267.30 Condominium Property Dwelling Unit $15,693.22 0.683 336 units 229.49 Total 1,702 units 1,388.29 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 13 on the following page. Special Tax Roll and Report Page 24 United City of Yorkville SSA No. 2005-109 March 14, 2006 TABLE 13 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2007 / COLLECTED CALENDAR YEAR 2008) PER DWELLING UNIT TOTAL FIRST SERIES SINGLE-FAMILY PROPERTY FIRST SERIES TOWNHOME PROPERTY FIRST SERIES CONDOMINIUM PROPERTY SECOND SERIES SINGLE-FAMILY PROPERTY SECOND SERIES TOWNHOME PROPERTY SECOND SERIES CONDOMINIUM PROPERTY Maximum Parcel Special Taxes $2,998,780$449,280$490,000$424,800$561,600$577,500$495,600 Number of EDUs 1,388.29208.00226.80196.70260.00267.30229.49 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,160NANANANANANA EDU Factor NA1.0000.8100.6831.0000.8100.683 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA$2,160$1,750$1,475$2,160$1,750$1,475 *Amounts have been rounded to the nearest dollar. Special Tax Roll and Report Page 25 United City of Yorkville SSA No. 2005-109 March 14, 2006 The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property, Townhome Property, and Condominium Property for First Series Property and Second Series Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2005-109 as required pursuant to the Act. B. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected Dwelling Units of Single-family Property, Townhome Property, or Condominium Property for such Parcel, as determined from the Preliminary Plat, by the applicable Maximum Parcel Special Tax determined pursuant to Table 13 as increased in accordance with Section VI.C below. Subsequent to the recordation of the Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of Dwelling Units of Single-Family Property, Townhome Property, and Condominium Property which may be constructed on such Parcel, as determined from the applicable Final Plat, by the applicable Maximum Parcel Special Tax determined pursuant to Table 13, as increased in accordance with Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied escalates one and one-half percent (1.50%) annually through and including Calendar Year 2034, rounded each year to the nearest dollar. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2034 (to be collected in Calendar Year 2035). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax Roll and Report Page 26 United City of Yorkville SSA No. 2005-109 March 14, 2006 Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Consultant and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Consultant determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat or Final Plat, or other event which reduces the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. Each year's annual debt service coverage ratio shall be determined by dividing (i) such year's reduced Maximum Parcel Special Taxes by (ii) the sum of the corresponding annual interest and principal payment on the Bonds, plus estimated Administrative Expenses and less estimated earnings on the Reserve Fund (as such term is defined in the Bond Indenture). As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. Please refer to Section VII.B below for details on the collection procedure of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2007 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the Maximum Parcel Special Tax Roll and Report Page 27 United City of Yorkville SSA No. 2005-109 March 14, 2006 Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated as follows: 1. Prior to the Issuance of the Second Series Bonds The Maximum Parcel Special Tax applicable to the First Series Property shall be abated each year to the extent such amounts exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of First Series Property shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. The Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full. 2. Subsequent to the Issuance of the Second Series Bonds The Maximum Parcel Special Tax applicable to all Residential Property shall be abated each year to the extent such amounts exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of Residential Property shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Notwithstanding, if the Consultant determines there are sufficient monies available pursuant to the Bond Indenture to pay the debt service on that portion of the Second Series Bonds applicable to the Second Series Property through the third interest payment date on the Second Series Bonds next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full and the Maximum Parcel Special Tax for the First Series Property shall be abated pursuant to Section VII.A.1 above. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2005-109. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%). The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. Special Tax Roll and Report Page 28 United City of Yorkville SSA No. 2005-109 March 14, 2006 C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Consultant not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Consultant shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Consultant determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Consultant regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2005-109 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Maximum Parcel Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, (iv) modify the definitions of First Series Property, Second Series Property, and Preliminary Plat in the event the Preliminary Plat is amended, and (v) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\CLIENTS2\Yorkville\District Formation\SSA 2005-109 (Centex)\SSA Report\Bristol Bay SSA Report 5(revised).doc EXHIBIT A SPECIAL TAX ROLL UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL MAXIMUM PARCEL SPECIAL TAX SCHEDULE Maximum Parcel Special Tax Per Dwelling Unit Levied Calendar Single-family Townhome Condominium Year Property Property Property 2007 $2,160.00 $1,750.00 $1,475.00 2008 $2,192.00 $1,776.00 $1,497.00 2009 $2,225.00 $1,803.00 $1,519.00 2010 $2,258.00 $1,830.00 $1,542.00 2011 $2,292.00 $1,857.00 $1,565.00 2012 $2,326.00 $1,885.00 $1,588.00 2013 $2,361.00 $1,913.00 $1,612.00 2014 $2,396.00 $1,942.00 $1,636.00 2015 $2,432.00 $1,971.00 $1,661.00 2016 $2,468.00 $2,001.00 $1,686.00 2017 $2,505.00 $2,031.00 $1,711.00 2018 $2,543.00 $2,061.00 $1,737.00 2019 $2,581.00 $2,092.00 $1,763.00 2020 $2,620.00 $2,123.00 $1,789.00 2021 $2,659.00 $2,155.00 $1,816.00 2022 $2,699.00 $2,187.00 $1,843.00 2023 $2,739.00 $2,220.00 $1,871.00 2024 $2,780.00 $2,253.00 $1,899.00 2025 $2,822.00 $2,287.00 $1,927.00 2026 $2,864.00 $2,321.00 $1,956.00 2027 $2,907.00 $2,356.00 $1,985.00 2028 $2,951.00 $2,391.00 $2,015.00 2029 $2,995.00 $2,427.00 $2,045.00 2030 $3,040.00 $2,463.00 $2,076.00 2031 $3,086.00 $2,500.00 $2,107.00 2032 $3,132.00 $2,538.00 $2,139.00 2033 $3,179.00 $2,576.00 $2,171.00 2034 $3,227.00 $2,615.00 $2,204.00 A-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-300-012 336 Condominium Property 02-04-325-066 1 Townhome Property 02-04-325-002 1 Townhome Property 02-04-325-067 1 Townhome Property 02-04-325-003 1 Townhome Property 02-04-326-002 1 Townhome Property 02-04-325-004 1 Townhome Property 02-04-326-003 1 Townhome Property 02-04-325-005 1 Townhome Property 02-04-326-004 1 Townhome Property 02-04-325-007 1 Townhome Property 02-04-326-005 1 Townhome Property 02-04-325-008 1 Townhome Property 02-04-326-006 1 Townhome Property 02-04-325-009 1 Townhome Property 02-04-326-007 1 Townhome Property 02-04-325-010 1 Townhome Property 02-04-326-009 1 Townhome Property 02-04-325-012 1 Townhome Property 02-04-326-010 1 Townhome Property 02-04-325-013 1 Townhome Property 02-04-326-011 1 Townhome Property 02-04-325-014 1 Townhome Property 02-04-326-012 1 Townhome Property 02-04-325-015 1 Townhome Property 02-04-326-013 1 Townhome Property 02-04-325-017 1 Townhome Property 02-04-326-014 1 Townhome Property 02-04-325-018 1 Townhome Property 02-04-326-016 1 Townhome Property 02-04-325-019 1 Townhome Property 02-04-326-017 1 Townhome Property 02-04-325-020 1 Townhome Property 02-04-326-018 1 Townhome Property 02-04-325-022 1 Townhome Property 02-04-326-019 1 Townhome Property 02-04-325-023 1 Townhome Property 02-04-326-021 1 Townhome Property 02-04-325-024 1 Townhome Property 02-04-326-022 1 Townhome Property 02-04-325-025 1 Townhome Property 02-04-326-023 1 Townhome Property 02-04-325-027 1 Townhome Property 02-04-326-024 1 Townhome Property 02-04-325-028 1 Townhome Property 02-04-326-026 1 Townhome Property 02-04-325-029 1 Townhome Property 02-04-326-027 1 Townhome Property 02-04-325-030 1 Townhome Property 02-04-326-028 1 Townhome Property 02-04-325-032 1 Townhome Property 02-04-326-029 1 Townhome Property 02-04-325-033 1 Townhome Property 02-04-326-030 1 Townhome Property 02-04-325-034 1 Townhome Property 02-04-326-031 1 Townhome Property 02-04-325-035 1 Townhome Property 02-04-326-033 1 Townhome Property 02-04-325-037 1 Townhome Property 02-04-326-034 1 Townhome Property 02-04-325-038 1 Townhome Property 02-04-326-035 1 Townhome Property 02-04-325-039 1 Townhome Property 02-04-326-036 1 Townhome Property 02-04-325-040 1 Townhome Property 02-04-326-038 1 Townhome Property 02-04-325-042 1 Townhome Property 02-04-326-039 1 Townhome Property 02-04-325-043 1 Townhome Property 02-04-326-040 1 Townhome Property 02-04-325-044 1 Townhome Property 02-04-326-041 1 Townhome Property 02-04-325-045 1 Townhome Property 02-04-326-043 1 Townhome Property 02-04-325-047 1 Townhome Property 02-04-326-044 1 Townhome Property 02-04-325-048 1 Townhome Property 02-04-326-045 1 Townhome Property 02-04-325-049 1 Townhome Property 02-04-326-046 1 Townhome Property 02-04-325-050 1 Townhome Property 02-04-327-002 1 Townhome Property 02-04-325-051 1 Townhome Property 02-04-327-003 1 Townhome Property 02-04-325-052 1 Townhome Property 02-04-327-004 1 Townhome Property 02-04-325-054 1 Townhome Property 02-04-327-005 1 Townhome Property 02-04-325-055 1 Townhome Property 02-04-327-006 1 Townhome Property 02-04-325-056 1 Townhome Property 02-04-327-007 1 Townhome Property 02-04-325-057 1 Townhome Property 02-04-327-009 1 Townhome Property 02-04-325-059 1 Townhome Property 02-04-327-010 1 Townhome Property 02-04-325-060 1 Townhome Property 02-04-327-011 1 Townhome Property 02-04-325-061 1 Townhome Property 02-04-327-012 1 Townhome Property 02-04-325-062 1 Townhome Property 02-04-327-013 1 Townhome Property 02-04-325-064 1 Townhome Property 02-04-327-014 1 Townhome Property 02-04-325-065 1 Townhome Property 02-04-327-016 1 Townhome Property A-2 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-327-017 1 Townhome Property 02-04-329-002 1 Townhome Property 02-04-327-018 1 Townhome Property 02-04-329-003 1 Townhome Property 02-04-327-019 1 Townhome Property 02-04-329-004 1 Townhome Property 02-04-327-020 1 Townhome Property 02-04-329-005 1 Townhome Property 02-04-327-021 1 Townhome Property 02-04-329-006 1 Townhome Property 02-04-327-023 1 Townhome Property 02-04-329-007 1 Townhome Property 02-04-327-024 1 Townhome Property 02-04-329-009 1 Townhome Property 02-04-327-025 1 Townhome Property 02-04-329-010 1 Townhome Property 02-04-327-026 1 Townhome Property 02-04-329-011 1 Townhome Property 02-04-327-028 1 Townhome Property 02-04-329-012 1 Townhome Property 02-04-327-029 1 Townhome Property 02-04-329-013 1 Townhome Property 02-04-327-030 1 Townhome Property 02-04-329-014 1 Townhome Property 02-04-327-031 1 Townhome Property 02-04-329-016 1 Townhome Property 02-04-327-033 1 Townhome Property 02-04-329-017 1 Townhome Property 02-04-327-034 1 Townhome Property 02-04-329-018 1 Townhome Property 02-04-327-035 1 Townhome Property 02-04-329-019 1 Townhome Property 02-04-327-036 1 Townhome Property 02-04-329-021 1 Townhome Property 02-04-328-002 1 Townhome Property 02-04-329-022 1 Townhome Property 02-04-328-003 1 Townhome Property 02-04-329-023 1 Townhome Property 02-04-328-004 1 Townhome Property 02-04-329-024 1 Townhome Property 02-04-328-005 1 Townhome Property 02-04-329-025 1 Townhome Property 02-04-328-007 1 Townhome Property 02-04-329-026 1 Townhome Property 02-04-328-008 1 Townhome Property 02-04-329-028 1 Townhome Property 02-04-328-009 1 Townhome Property 02-04-329-029 1 Townhome Property 02-04-328-010 1 Townhome Property 02-04-329-030 1 Townhome Property 02-04-328-012 1 Townhome Property 02-04-329-031 1 Townhome Property 02-04-328-013 1 Townhome Property 02-04-329-033 1 Townhome Property 02-04-328-014 1 Townhome Property 02-04-329-034 1 Townhome Property 02-04-328-015 1 Townhome Property 02-04-329-035 1 Townhome Property 02-04-328-017 1 Townhome Property 02-04-329-036 1 Townhome Property 02-04-328-018 1 Townhome Property 02-04-329-038 1 Townhome Property 02-04-328-019 1 Townhome Property 02-04-329-039 1 Townhome Property 02-04-328-020 1 Townhome Property 02-04-329-040 1 Townhome Property 02-04-328-022 1 Townhome Property 02-04-329-041 1 Townhome Property 02-04-328-023 1 Townhome Property 02-04-329-043 1 Townhome Property 02-04-328-024 1 Townhome Property 02-04-329-044 1 Townhome Property 02-04-328-025 1 Townhome Property 02-04-329-045 1 Townhome Property 02-04-328-027 1 Single-family Property 02-04-329-046 1 Townhome Property 02-04-328-028 1 Single-family Property 02-04-329-048 1 Townhome Property 02-04-328-029 1 Single-family Property 02-04-329-049 1 Townhome Property 02-04-328-030 1 Single-family Property 02-04-329-050 1 Townhome Property 02-04-328-031 1 Single-family Property 02-04-329-051 1 Townhome Property 02-04-328-032 1 Single-family Property 02-04-330-002 1 Townhome Property 02-04-328-033 1 Single-family Property 02-04-330-003 1 Townhome Property 02-04-328-034 1 Single-family Property 02-04-330-004 1 Townhome Property 02-04-328-035 1 Single-family Property 02-04-330-005 1 Townhome Property 02-04-328-036 1 Single-family Property 02-04-330-006 1 Townhome Property 02-04-328-037 1 Single-family Property 02-04-330-007 1 Townhome Property 02-04-328-038 1 Single-family Property 02-04-330-009 1 Townhome Property 02-04-328-039 1 Single-family Property 02-04-330-010 1 Townhome Property 02-04-328-040 1 Single-family Property 02-04-330-011 1 Townhome Property 02-04-328-041 1 Single-family Property 02-04-330-012 1 Townhome Property 02-04-328-042 1 Single-family Property 02-04-330-014 1 Townhome Property A-3 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-330-015 1 Townhome Property 02-04-401-002 1 Townhome Property 02-04-330-016 1 Townhome Property 02-04-401-003 1 Townhome Property 02-04-330-017 1 Townhome Property 02-04-401-004 1 Townhome Property 02-04-330-018 1 Townhome Property 02-04-401-005 1 Townhome Property 02-04-330-019 1 Townhome Property 02-04-401-007 1 Townhome Property 02-04-330-021 1 Townhome Property 02-04-401-008 1 Townhome Property 02-04-330-022 1 Townhome Property 02-04-401-009 1 Townhome Property 02-04-330-023 1 Townhome Property 02-04-401-010 1 Townhome Property 02-04-330-024 1 Townhome Property 02-04-401-012 1 Townhome Property 02-04-331-002 1 Townhome Property 02-04-401-013 1 Townhome Property 02-04-331-003 1 Townhome Property 02-04-401-014 1 Townhome Property 02-04-331-004 1 Townhome Property 02-04-401-015 1 Townhome Property 02-04-331-005 1 Townhome Property 02-04-401-017 1 Townhome Property 02-04-331-007 1 Townhome Property 02-04-401-018 1 Townhome Property 02-04-331-008 1 Townhome Property 02-04-401-019 1 Townhome Property 02-04-331-009 1 Townhome Property 02-04-401-020 1 Townhome Property 02-04-331-010 1 Townhome Property 02-04-402-002 1 Townhome Property 02-04-331-011 1 Townhome Property 02-04-402-003 1 Townhome Property 02-04-331-012 1 Townhome Property 02-04-402-004 1 Townhome Property 02-04-331-014 1 Townhome Property 02-04-402-005 1 Townhome Property 02-04-331-015 1 Townhome Property 02-04-402-007 1 Townhome Property 02-04-331-016 1 Townhome Property 02-04-402-008 1 Townhome Property 02-04-331-017 1 Townhome Property 02-04-402-009 1 Townhome Property 02-04-332-001 1 Single-family Property 02-04-402-010 1 Townhome Property 02-04-332-002 1 Single-family Property 02-04-402-012 1 Townhome Property 02-04-332-003 1 Single-family Property 02-04-402-013 1 Townhome Property 02-04-333-001 1 Single-family Property 02-04-402-014 1 Townhome Property 02-04-333-002 1 Single-family Property 02-04-402-015 1 Townhome Property 02-04-333-003 1 Single-family Property 02-04-402-016 1 Townhome Property 02-04-333-004 1 Single-family Property 02-04-402-017 1 Townhome Property 02-04-333-005 1 Single-family Property 02-04-402-019 1 Townhome Property 02-04-333-006 1 Single-family Property 02-04-402-020 1 Townhome Property 02-04-333-007 1 Single-family Property 02-04-402-021 1 Townhome Property 02-04-333-008 1 Single-family Property 02-04-402-022 1 Townhome Property 02-04-333-009 1 Single-family Property 02-04-403-002 1 Townhome Property 02-04-390-002 16 Condominium Property 02-04-403-003 1 Townhome Property 02-04-390-002 16 Condominium Property 02-04-403-004 1 Townhome Property 02-04-390-003 16 Condominium Property 02-04-403-005 1 Townhome Property 02-04-390-004 16 Condominium Property 02-04-403-006 1 Townhome Property 02-04-390-005 16 Condominium Property 02-04-403-007 1 Townhome Property 02-04-390-006 16 Condominium Property 02-04-403-009 1 Townhome Property 02-04-390-007 16 Condominium Property 02-04-403-010 1 Townhome Property 02-04-390-008 16 Condominium Property 02-04-403-011 1 Townhome Property 02-04-390-009 16 Condominium Property 02-04-403-012 1 Townhome Property 02-04-390-010 16 Condominium Property 02-04-403-014 1 Townhome Property 02-04-390-011 16 Condominium Property 02-04-403-015 1 Townhome Property 02-04-390-012 16 Condominium Property 02-04-403-016 1 Townhome Property 02-04-390-013 16 Condominium Property 02-04-403-017 1 Townhome Property 02-04-390-014 16 Condominium Property 02-04-403-019 1 Townhome Property 02-04-390-015 16 Condominium Property 02-04-403-020 1 Townhome Property 02-04-390-016 16 Condominium Property 02-04-403-021 1 Townhome Property 02-04-390-017 16 Condominium Property 02-04-403-022 1 Townhome Property 02-04-400-013 40 Single-family Property 02-04-403-024 1 Townhome Property A-4 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-403-025 1 Townhome Property 02-04-408-011 1 Single-family Property 02-04-403-026 1 Townhome Property 02-04-408-012 1 Single-family Property 02-04-403-027 1 Townhome Property 02-04-408-013 1 Single-family Property 02-04-403-029 1 Townhome Property 02-04-408-014 1 Single-family Property 02-04-403-030 1 Townhome Property 02-04-408-015 1 Single-family Property 02-04-403-031 1 Townhome Property 02-04-408-016 1 Single-family Property 02-04-403-032 1 Townhome Property 02-04-409-002 1 Single-family Property 02-04-403-033 1 Townhome Property 02-04-409-003 1 Single-family Property 02-04-403-034 1 Townhome Property 02-04-409-004 1 Single-family Property 02-04-404-002 1 Single-family Property 02-04-409-005 1 Single-family Property 02-04-404-003 1 Single-family Property 02-04-409-006 1 Single-family Property 02-04-404-004 1 Single-family Property 02-04-409-007 1 Single-family Property 02-04-404-005 1 Single-family Property 02-04-409-008 1 Single-family Property 02-04-404-006 1 Single-family Property 02-04-409-009 1 Single-family Property 02-04-404-007 1 Single-family Property 02-04-409-010 1 Single-family Property 02-04-404-008 1 Single-family Property 02-04-409-011 1 Single-family Property 02-04-404-009 1 Single-family Property 02-04-410-001 1 Single-family Property 02-04-404-010 1 Single-family Property 02-04-410-002 1 Single-family Property 02-04-404-011 1 Single-family Property 02-04-410-003 1 Single-family Property 02-04-404-012 1 Single-family Property 02-04-410-004 1 Single-family Property 02-04-404-013 1 Single-family Property 02-04-410-005 1 Single-family Property 02-04-405-001 1 Single-family Property 02-04-410-006 1 Single-family Property 02-04-405-002 1 Single-family Property 02-04-410-007 1 Single-family Property 02-04-405-003 1 Single-family Property 02-04-410-008 1 Single-family Property 02-04-405-004 1 Single-family Property 02-04-410-009 1 Single-family Property 02-04-406-003 1 Single-family Property 02-04-410-010 1 Single-family Property 02-04-406-004 1 Single-family Property 02-04-410-011 1 Single-family Property 02-04-406-005 1 Single-family Property 02-04-410-012 1 Single-family Property 02-04-406-006 1 Single-family Property 02-04-410-013 1 Single-family Property 02-04-406-007 1 Single-family Property 02-04-411-001 1 Single-family Property 02-04-406-008 1 Single-family Property 02-04-411-002 1 Single-family Property 02-04-406-009 1 Single-family Property 02-04-411-003 1 Single-family Property 02-04-406-010 1 Single-family Property 02-04-411-004 1 Single-family Property 02-04-406-011 1 Single-family Property 02-04-411-005 1 Single-family Property 02-04-407-002 1 Single-family Property 02-04-411-006 1 Single-family Property 02-04-407-003 1 Single-family Property 02-04-411-007 1 Single-family Property 02-04-407-004 1 Single-family Property 02-04-411-008 1 Single-family Property 02-04-407-005 1 Single-family Property 02-04-411-009 1 Single-family Property 02-04-407-006 1 Single-family Property 02-04-411-010 1 Single-family Property 02-04-407-007 1 Single-family Property 02-04-411-011 1 Single-family Property 02-04-407-008 1 Single-family Property 02-04-411-012 1 Single-family Property 02-04-407-009 1 Single-family Property 02-04-411-013 1 Single-family Property 02-04-407-010 1 Single-family Property 02-04-411-014 1 Single-family Property 02-04-408-001 1 Single-family Property 02-04-425-001 1 Single-family Property 02-04-408-002 1 Single-family Property 02-04-425-002 1 Single-family Property 02-04-408-003 1 Single-family Property 02-04-425-003 1 Single-family Property 02-04-408-004 1 Single-family Property 02-04-425-004 1 Single-family Property 02-04-408-005 1 Single-family Property 02-04-426-001 1 Single-family Property 02-04-408-006 1 Single-family Property 02-04-426-002 1 Single-family Property 02-04-408-007 1 Single-family Property 02-04-426-003 1 Single-family Property 02-04-408-008 1 Single-family Property 02-04-426-004 1 Single-family Property 02-04-408-009 1 Single-family Property 02-04-426-005 1 Single-family Property 02-04-408-010 1 Single-family Property 02-04-426-006 1 Single-family Property A-5 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-426-007 1 Single-family Property 02-04-451-017 1 Condominium Property 02-04-426-008 1 Single-family Property 02-04-451-018 1 Condominium Property 02-04-426-009 1 Single-family Property 02-04-452-001 1 Single-family Property 02-04-426-010 1 Single-family Property 02-04-452-002 1 Single-family Property 02-04-426-011 1 Single-family Property 02-04-452-003 1 Single-family Property 02-04-426-012 1 Single-family Property 02-04-452-004 1 Single-family Property 02-04-426-013 1 Single-family Property 02-04-452-005 1 Single-family Property 02-04-426-014 1 Single-family Property 02-04-452-006 1 Single-family Property 02-04-426-015 1 Single-family Property 02-04-452-007 1 Single-family Property 02-04-426-016 1 Single-family Property 02-04-452-008 1 Single-family Property 02-04-426-017 1 Single-family Property 02-04-452-009 1 Single-family Property 02-04-427-002 1 Single-family Property 02-04-452-010 1 Single-family Property 02-04-427-003 1 Single-family Property 02-04-452-011 1 Single-family Property 02-04-427-004 1 Single-family Property 02-04-452-012 1 Single-family Property 02-04-427-005 1 Single-family Property 02-04-452-013 1 Single-family Property 02-04-427-006 1 Single-family Property 02-04-452-014 1 Single-family Property 02-04-427-007 1 Single-family Property 02-04-452-015 1 Single-family Property 02-04-427-008 1 Single-family Property 02-04-452-016 1 Single-family Property 02-04-427-009 1 Single-family Property 02-04-452-017 1 Single-family Property 02-04-427-010 1 Single-family Property 02-04-453-001 1 Single-family Property 02-04-427-011 1 Single-family Property 02-04-453-002 1 Single-family Property 02-04-427-012 1 Single-family Property 02-04-453-003 1 Single-family Property 02-04-427-014 1 Single-family Property 02-04-453-004 1 Single-family Property 02-04-427-015 1 Single-family Property 02-04-453-005 1 Single-family Property 02-04-427-016 1 Single-family Property 02-04-453-006 1 Single-family Property 02-04-428-001 1 Single-family Property 02-04-453-007 1 Single-family Property 02-04-428-002 1 Single-family Property 02-04-453-008 1 Single-family Property 02-04-428-003 1 Single-family Property 02-04-454-005 1 Single-family Property 02-04-428-004 1 Single-family Property 02-04-454-006 1 Single-family Property 02-04-428-005 1 Single-family Property 02-04-454-006 1 Single-family Property 02-04-428-006 1 Single-family Property 02-04-454-007 1 Single-family Property 02-04-428-007 1 Single-family Property 02-04-454-008 1 Single-family Property 02-04-428-008 1 Single-family Property 02-04-454-009 1 Single-family Property 02-04-428-009 1 Single-family Property 02-04-476-001 1 Single-family Property 02-04-428-010 1 Single-family Property 02-04-476-002 1 Single-family Property 02-04-428-011 1 Single-family Property 02-04-476-003 1 Single-family Property 02-04-429-001 1 Single-family Property 02-04-476-004 1 Single-family Property 02-04-429-002 1 Single-family Property 02-04-476-005 1 Single-family Property 02-04-429-003 1 Single-family Property 02-04-476-006 1 Single-family Property 02-04-451-003 1 Condominium Property 02-04-476-007 1 Single-family Property 02-04-451-004 1 Condominium Property 02-04-476-008 1 Single-family Property 02-04-451-005 1 Condominium Property 02-04-477-001 1 Single-family Property 02-04-451-006 1 Condominium Property 02-04-477-002 1 Single-family Property 02-04-451-007 1 Condominium Property 02-04-477-003 1 Single-family Property 02-04-451-008 1 Condominium Property 02-04-477-004 1 Single-family Property 02-04-451-009 1 Condominium Property 02-04-477-005 1 Single-family Property 02-04-451-010 1 Condominium Property 02-09-100-012 104 Townhome Property 02-04-451-011 1 Condominium Property 02-09-100-014 82 Single-family Property 02-04-451-012 1 Condominium Property 02-09-100-014 104 Townhome Property 02-04-451-013 1 Condominium Property 02-09-200-005 101 Single-family Property 02-04-451-014 1 Condominium Property 02-09-200-005 5 Townhome Property 02-04-451-015 1 Condominium Property 02-09-200-010 28 Single-family Property 02-04-451-016 1 Condominium Property 02-09-200-010 102 Townhome Property A-6 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS Parcel Parcel Identification Number of Dwelling Unit Identification Number of Dwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-09-400-007 9 Single-family Property 02-09-400-007 15 Townhome Property Note: Refer to the "Maximum Parcel Special Tax Schedule" to determine the Maximum Parcel Special Tax for each Parcel Identification Number. A-7 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of any Bonds The Special Tax Bond Prepayment for Residential Property prior to the issuance of any Bonds shall equal the amounts shown in Table A-1 below, subject to changes as described in Section IV.D of the Report. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family, townhome, or condominiums Dwelling Units for such Parcel as shown on the Preliminary Plat, or applicable Final Plat by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 Land Use Special Tax Bond Prepayment per Dwelling Unit First Series Property Single-family Property $22,977 / DU Townhome Property $18,611 / DU Condominium Property $15,693 / DU Second Series Property Single-family Property $22,977 / DU Townhome Property $18,611 / DU Condominium Property $15,693 / DU 2. First Series Property Prior to the Issuance of the Second Series Bonds Prior to the issuance of the Second Series Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, B-2 (2) Premium, (3) Defeasance, and (4) Fees and (b) minus (1) the Reserve Fund Credit and (2) the Capitalized Interest Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," "Reserve Fund Credit," and "Capitalized Interest Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Maximum Parcel Special Taxes for First Series Property, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) of First Series Property that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Maximum Parcel Special Taxes heretofore paid for such Parcel and available to pay interest on the redemption date for the Bonds. "Fees" equal the expenses of SSA No. 2005-109 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the lesser of the Reserve Fund Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund (as such term is defined in the Bond Indenture), taking into account any prepaid Special Tax Bond Prepayments which have yet to be applied to the redemption of Bonds, multiplied by the quotient used to calculate Principal. "Capitalized Interest Credit" shall equal the reduction in interest payable on the Bonds due to the redemption of Principal from the Special Tax Bond Prepayment from the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment to the end of the capitalized interest period, as determined by the Consultant. No capitalized interest credit is given if the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment is after the capitalized interest period. 3. Second Series Property Prior to the Issuance of the Second Series Bonds Prior to the issuance of the Second Series Bonds, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated B-3 pursuant to the preceding Section A.1. 4. Subsequent to the Issuance of the Second Series Bonds After the issuance of the Second Series Bonds, the Special Tax Bond Prepayment amount for a Parcel of First Series Property or Second Series Property shall be calculated pursuant to the preceding Section A.2 eliminating the reference to First Series Property when computing Principal. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated above shall be paid t the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid a satisfaction of special tax lien for such Parcel shall be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B. MANDATORY PREPAYMENT The Mandatory Special Tax Prepayment amount will be calculated using the applicable prepayment formula described in Section A above with the following modifications: • The difference between the Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal one hundred ten percent (110%) and the Maximum Parcel Special Taxes computed pursuant to Section VI.G of the report shall serve as the numerator when computing Principal; • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal; • References to First Series Property shall be eliminated as applicable; and • No Reserve Fund Credit will be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A.2 above. C-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 ALLOCATION OF EARTHWORK AND SOFT COSTS All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. The estimated costs for Eligible Improvements presented in Table 1 of the Report include a portion of soft costs (i.e. costs for engineering, surveying, etc.) and earthwork costs (i.e. costs for mass grading) attributable to public improvements. Below is a discussion of how the amounts of eligible soft and earthwork costs were determined for each respective category. A. SOFT COSTS The portion of soft costs allocable to public improvements, as shown in Table A-1 on the following page, is derived by first determining the percentage each public improvement category represents of the total land development costs. Such percentage is then multiplied by total soft costs of $3,217,755. The aggregate sum of the public improvement categories yields total soft costs of $1,345,743 that can be attributed to public improvements. The $1,345,743 is then allocated to the Residential Property, School Property, Fire Station Property, and Clubhouse Property according to the usage factors for each respective improvement category as detailed in Section C of the Report. The soft costs allocable to the School Property, Fire Station Property, and Clubhouse Property, or $70,516, are not being funded through SSA No. 2005-109. The remaining difference of $1,275,227 of soft costs, which is attributable to the Residential Property, is not anticipated to be fully funded through SSA No. 2005-109 as shown in Table A-1 on the following page. C-2 TABLE A-1 SOFT COST ALLOCATION PUBLIC IMPROVEMENT (A) IMPROVEMENT COSTS (B) PERCENTAGE OF TOTAL IMPROVEMENT COSTS (C) TOTAL ALLOCABLE SOFT COSTS (D) TOTAL ALLOCABLE SOFT COSTS FOR PUBLIC IMPROVEMENTS TO PHASE 1 PROPERTY AND PHASE 2 PROPERTY1 (E) ESTIMATED SOFT COSTS ALLOCABLE TO RESIDENTIAL PROPERTY2 (F) SOFT COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 (1) Sanitary Sewer Facilities $3,341,667 5.28%3 $169,974 8 $169,974 $168,382 $150,611(2) Water Facilities $3,464,049 5.48%4 $176,199 9 $176,199 $168,717 $150,911(3) Storm Sewer Facilities $6,607,000 10.44%5 $336,065 10 $336,065 $315,900 $281,722(4) Roads $13,044,438 20.62%6 $663,505 11 $663,505 $622,228 $553,520(5) Other Land Development Costs $36,799,040 58.17%7 $1,871,782 12 NA NA NA(6) Grand Total 13 $63,256,193 100.00%$3,217,525 $1,345,743 $1,275,227$1,136,7641 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. Phase 2 Property includes only Second Series Property., 2 Excludes all soft costs allocable to the School Property, Fire Station Property, and Clubhouse Property, 3 A1/A6, 4 A2/A6, 5 A3/A6, 6 A4/A6, 7 A5/A6, 8 B1*C1, 9 B2*C1, 10 B3*C1, 11 B4*C1, 12 B5*C1, 13 Amounts may vary due to rounding. C-3 B. EARTHWORK Of the $9,967,865 in total land development earthwork costs, the developer's engineer indicates $1,111,087 relates to grading of a swale/park area for drainage of the project. Based on the usage factors for allocating storm sewer usage as detailed in Section C of the Report, approximately $1,045,096 benefits the Residential Property within SSA No. 2005-109. The remaining $66,711 benefits the School Property, Fire Station Property, and Clubhouse Property. The remaining earthwork costs (deducting the earthwork costs of the swale/park area from the total costs) of $8,856,058 are allocated to public improvements, namely public right-of-way and detention areas, on an acreage basis. The acreages for such right-of-way and detention areas are taken as a percentage of the total acreage of the project as shown in Table B-1 on the following page. Such percentages are then multiplied by the remaining earthwork costs of $8,856,058 yielding $1,781,037 attributable to the right-of- way and detention areas. (Note, the acreage of park area is not included as the earthwork costs of the park are included with the swale area. Furthermore, the project acreage does not include the detention/wetlands area south of Galena Road. It is expected the City will finance the development of this area. Such costs of development are not included in the SSA No. 2005-109 financing.) The $1,781,037 is then allocated to the Residential Property, School Property, Fire Station Property, and Clubhouse Property based on the usage factors outlined in Section C of the Report for each respective improvement use. The allocation results in $110,602 attributable to the School Property, Fire Station Property, and Clubhouse Property, and the remaining $1,670,435 attributable to Residential Property. Aggregating the earthwork costs for public improvements that are allocable to the School Property, Fire Station Property, and Clubhouse Property, equals $177,312. The remaining earthwork costs for public improvements of $2,715,532, which is attributable to the Residential Property, is not anticipated to be fully funded through SSA No. 2005-109 as shown in Table B-2. All earthwork costs associated with the School Property, Fire Station Property, and the Clubhouse Property are not being funded through SSA No. 2005-109. C-4 TABLE B-1 ACREAGE FOR EARTHWORK ALLOCATION LAND USE ACREAGE 1 PERCENT OF TOTAL Public right-of-way 63.17 19.10% Private right-of-way 4.38 1.32% Detention area 3.33 1.01% School site 14.76 4.46% Amenity Center 3.61 1.09% Fire station 2.37 0.72% Private easements 31.89 9.64% Other 207.17 62.65% Grand Total 330.68 100.00% 1Acreage does not include the detention/wetlands area south of Galena Road, the swale area, or the park area. C-5 TABLE B-2 EARTHWORK COST ALLOCATION PUBLIC IMPROVEMENT (A) ACREAGE (B) PERCENTAGE OF TOTAL ACREAGE (C) TOTAL ALLOCABLE EARTHWORK COSTS (D) TOTAL ALLOCABLE EARTHWORK COSTS FOR PUBLIC IMPROVEMENTS TO PHASE 1 PROPERTY AND PHASE 2 PROPERTY1 (E) EARTHWORK COSTS ALLOCABLE TO RESIDENTIAL PROPERTY2 (F) EARTHWORK COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 Storm Sewer Facilities (1) Swale Area/Park Area NA NA $1,111,8076 $1,111,807 $1,045,096 $876,101 (2) Other Detention Areas 3.33 1.01%3 $89,1297 $89,129 $83,781 $70,234 (3) Roads 63.17 19.10%4 $1,691,9088 $1,691,908 $1,586,654 $1,411,451 (4) Other Acreage 264.18 79.89%5 $7,075,0219 NA NA $0 (5) Grand Total 10 330.68 100.00%$9,967,865$2,892,844 $2,715,532 $2,357,785 1 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. Phase 2 Property includes only Second Series Property., 2 Excludes all earthwork costs allocable to the School Property, Fire Station Property, and Clubhouse Property, 3 A2/A5, 4 A3/A5, 5 A4/A5, 6 Per the developer's engineer, 7 B2*$8,856,058, 8 B3*$8,856,058, 9 B4*$8,856,058, 10 Amounts may vary due to rounding. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2005-109 2017 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot First Series - Single Family Property 02-04-328-027 $611.58SFD1 $1,893.421240$2,505.00 02-04-328-028 $611.58SFD1 $1,893.421239$2,505.00 02-04-328-029 $611.58SFD1 $1,893.421238$2,505.00 02-04-328-030 $611.58SFD1 $1,893.421237$2,505.00 02-04-328-031 $611.58SFD1 $1,893.421236$2,505.00 02-04-328-032 $611.58SFD1 $1,893.421235$2,505.00 02-04-328-033 $611.58SFD1 $1,893.421234$2,505.00 02-04-328-034 $611.58SFD1 $1,893.421233$2,505.00 02-04-328-035 $611.58SFD1 $1,893.421232$2,505.00 02-04-328-036 $611.58SFD1 $1,893.421231$2,505.00 02-04-328-037 $611.58SFD1 $1,893.421230$2,505.00 02-04-328-038 $611.58SFD1 $1,893.421229$2,505.00 02-04-328-039 $611.58SFD1 $1,893.421228$2,505.00 02-04-328-040 $611.58SFD1 $1,893.421227$2,505.00 02-04-328-041 $611.58SFD1 $1,893.421226$2,505.00 02-04-328-042 $611.58SFD1 $1,893.421225$2,505.00 02-04-332-001 $611.58SFD1 $1,893.421210$2,505.00 02-04-332-002 $611.58SFD1 $1,893.421211$2,505.00 02-04-332-003 $611.58SFD1 $1,893.421212$2,505.00 02-04-333-001 $611.58SFD1 $1,893.421253$2,505.00 02-04-333-002 $611.58SFD1 $1,893.421252$2,505.00 02-04-333-003 $611.58SFD1 $1,893.421251$2,505.00 02-04-333-004 $611.58SFD1 $1,893.421250$2,505.00 02-04-333-005 $611.58SFD1 $1,893.421245$2,505.00 02-04-333-006 $611.58SFD1 $1,893.421244$2,505.00 02-04-333-007 $611.58SFD1 $1,893.421243$2,505.00 02-04-333-008 $611.58SFD1 $1,893.421242$2,505.00 02-04-333-009 $611.58SFD1 $1,893.421241$2,505.00 02-04-404-002 $611.58SFD1 $1,893.421213$2,505.00 02-04-404-003 $611.58SFD1 $1,893.421214$2,505.00 02-04-404-004 $611.58SFD1 $1,893.421215$2,505.00 02-04-404-005 $611.58SFD1 $1,893.421216$2,505.00 02-04-404-006 $611.58SFD1 $1,893.421217$2,505.00 02-04-404-007 $611.58SFD1 $1,893.421218$2,505.00 02-04-404-008 $611.58SFD1 $1,893.421219$2,505.00 02-04-404-009 $611.58SFD1 $1,893.421220$2,505.00 02-04-404-010 $611.58SFD1 $1,893.421221$2,505.00 02-04-404-011 $611.58SFD1 $1,893.421222$2,505.00 02-04-404-012 $611.58SFD1 $1,893.421223$2,505.00 02-04-404-013 $611.58SFD1 $1,893.421224$2,505.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 1 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-405-001 $611.58SFD1 $1,893.421249$2,505.00 02-04-405-002 $611.58SFD1 $1,893.421248$2,505.00 02-04-405-003 $611.58SFD1 $1,893.421247$2,505.00 02-04-405-004 $611.58SFD1 $1,893.421246$2,505.00 02-04-406-003 $611.58SFD1 $1,893.421093$2,505.00 02-04-406-004 $611.58SFD1 $1,893.421094$2,505.00 02-04-406-005 $611.58SFD1 $1,893.421095$2,505.00 02-04-406-006 $611.58SFD1 $1,893.421096$2,505.00 02-04-406-007 $611.58SFD1 $1,893.421097$2,505.00 02-04-406-008 $611.58SFD1 $1,893.421098$2,505.00 02-04-406-009 $611.58SFD1 $1,893.421099$2,505.00 02-04-406-010 $611.58SFD1 $1,893.421100$2,505.00 02-04-406-011 $611.58SFD1 $1,893.421101$2,505.00 02-04-407-002 $611.58SFD1 $1,893.421092$2,505.00 02-04-407-003 $611.58SFD1 $1,893.421091$2,505.00 02-04-407-004 $611.58SFD1 $1,893.421090$2,505.00 02-04-407-005 $611.58SFD1 $1,893.421089$2,505.00 02-04-407-006 $611.58SFD1 $1,893.421088$2,505.00 02-04-407-007 $611.58SFD1 $1,893.421087$2,505.00 02-04-407-008 $611.58SFD1 $1,893.421086$2,505.00 02-04-407-009 $611.58SFD1 $1,893.421085$2,505.00 02-04-407-010 $611.58SFD1 $1,893.421084$2,505.00 02-04-408-001 $611.58SFD1 $1,893.421131$2,505.00 02-04-408-002 $611.58SFD1 $1,893.421132$2,505.00 02-04-408-003 $611.58SFD1 $1,893.421133$2,505.00 02-04-408-004 $611.58SFD1 $1,893.421134$2,505.00 02-04-408-005 $611.58SFD1 $1,893.421135$2,505.00 02-04-408-006 $611.58SFD1 $1,893.421136$2,505.00 02-04-408-007 $611.58SFD1 $1,893.421137$2,505.00 02-04-408-008 $611.58SFD1 $1,893.421138$2,505.00 02-04-408-009 $611.58SFD1 $1,893.421123$2,505.00 02-04-408-010 $611.58SFD1 $1,893.421124$2,505.00 02-04-408-011 $611.58SFD1 $1,893.421125$2,505.00 02-04-408-012 $611.58SFD1 $1,893.421126$2,505.00 02-04-408-013 $611.58SFD1 $1,893.421127$2,505.00 02-04-408-014 $611.58SFD1 $1,893.421128$2,505.00 02-04-408-015 $611.58SFD1 $1,893.421129$2,505.00 02-04-408-016 $611.58SFD1 $1,893.421130$2,505.00 02-04-409-002 $611.58SFD1 $1,893.42977$2,505.00 02-04-409-003 $611.58SFD1 $1,893.42978$2,505.00 02-04-409-004 $611.58SFD1 $1,893.42979$2,505.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 2 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-409-005 $611.58SFD1 $1,893.42980$2,505.00 02-04-409-006 $611.58SFD1 $1,893.42981$2,505.00 02-04-409-007 $611.58SFD1 $1,893.42982$2,505.00 02-04-409-008 $611.58SFD1 $1,893.42983$2,505.00 02-04-409-009 $611.58SFD1 $1,893.42984$2,505.00 02-04-409-010 $611.58SFD1 $1,893.42985$2,505.00 02-04-409-011 $611.58SFD1 $1,893.42986$2,505.00 02-04-410-001 $611.58SFD1 $1,893.421012$2,505.00 02-04-410-002 $611.58SFD1 $1,893.421013$2,505.00 02-04-410-003 $611.58SFD1 $1,893.421014$2,505.00 02-04-410-004 $611.58SFD1 $1,893.421015$2,505.00 02-04-410-005 $611.58SFD1 $1,893.421016$2,505.00 02-04-410-006 $611.58SFD1 $1,893.421017$2,505.00 02-04-410-007 $611.58SFD1 $1,893.421018$2,505.00 02-04-410-008 $611.58SFD1 $1,893.421019$2,505.00 02-04-410-009 $611.58SFD1 $1,893.421023$2,505.00 02-04-410-010 $611.58SFD1 $1,893.421024$2,505.00 02-04-410-011 $611.58SFD1 $1,893.421025$2,505.00 02-04-410-012 $611.58SFD1 $1,893.421026$2,505.00 02-04-410-013 $611.58SFD1 $1,893.421027$2,505.00 02-04-411-001 $611.58SFD1 $1,893.421011$2,505.00 02-04-411-002 $611.58SFD1 $1,893.421010$2,505.00 02-04-411-003 $611.58SFD1 $1,893.421009$2,505.00 02-04-411-004 $611.58SFD1 $1,893.421008$2,505.00 02-04-411-005 $611.58SFD1 $1,893.421007$2,505.00 02-04-411-006 $611.58SFD1 $1,893.421006$2,505.00 02-04-411-007 $611.58SFD1 $1,893.421005$2,505.00 02-04-411-008 $611.58SFD1 $1,893.421004$2,505.00 02-04-411-009 $611.58SFD1 $1,893.421003$2,505.00 02-04-411-010 $611.58SFD1 $1,893.421002$2,505.00 02-04-411-011 $611.58SFD1 $1,893.421001$2,505.00 02-04-411-012 $611.58SFD1 $1,893.421000$2,505.00 02-04-411-013 $611.58SFD1 $1,893.42999$2,505.00 02-04-411-014 $611.58SFD1 $1,893.42998$2,505.00 02-04-425-001 $611.58SFD1 $1,893.421102$2,505.00 02-04-425-002 $611.58SFD1 $1,893.421103$2,505.00 02-04-425-003 $611.58SFD1 $1,893.421104$2,505.00 02-04-425-004 $611.58SFD1 $1,893.421105$2,505.00 02-04-426-001 $611.58SFD1 $1,893.421116$2,505.00 02-04-426-002 $611.58SFD1 $1,893.421117$2,505.00 02-04-426-003 $611.58SFD1 $1,893.421118$2,505.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 3 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-426-004 $611.58SFD1 $1,893.421119$2,505.00 02-04-426-005 $611.58SFD1 $1,893.421120$2,505.00 02-04-426-006 $611.58SFD1 $1,893.421121$2,505.00 02-04-426-007 $611.58SFD1 $1,893.421122$2,505.00 02-04-426-008 $611.58SFD1 $1,893.421106$2,505.00 02-04-426-009 $611.58SFD1 $1,893.421107$2,505.00 02-04-426-010 $611.58SFD1 $1,893.421108$2,505.00 02-04-426-011 $611.58SFD1 $1,893.421109$2,505.00 02-04-426-012 $611.58SFD1 $1,893.421110$2,505.00 02-04-426-013 $611.58SFD1 $1,893.421111$2,505.00 02-04-426-014 $611.58SFD1 $1,893.421112$2,505.00 02-04-426-015 $611.58SFD1 $1,893.421113$2,505.00 02-04-426-016 $611.58SFD1 $1,893.421114$2,505.00 02-04-426-017 $611.58SFD1 $1,893.421115$2,505.00 02-04-427-002 $611.58SFD1 $1,893.421028$2,505.00 02-04-427-003 $611.58SFD1 $1,893.421029$2,505.00 02-04-427-004 $611.58SFD1 $1,893.421030$2,505.00 02-04-427-005 $611.58SFD1 $1,893.421031$2,505.00 02-04-427-006 $611.58SFD1 $1,893.421032$2,505.00 02-04-427-007 $611.58SFD1 $1,893.421033$2,505.00 02-04-427-008 $611.58SFD1 $1,893.421034$2,505.00 02-04-427-009 $611.58SFD1 $1,893.421035$2,505.00 02-04-427-010 $611.58SFD1 $1,893.421036$2,505.00 02-04-427-011 $611.58SFD1 $1,893.421037$2,505.00 02-04-427-012 $611.58SFD1 $1,893.421038$2,505.00 02-04-427-014 $611.58SFD1 $1,893.421039$2,505.00 02-04-427-015 $611.58SFD1 $1,893.421040$2,505.00 02-04-427-016 $611.58SFD1 $1,893.421041$2,505.00 02-04-429-001 $611.58SFD1 $1,893.42987$2,505.00 02-04-429-002 $611.58SFD1 $1,893.42988$2,505.00 02-04-429-003 $611.58SFD1 $1,893.42989$2,505.00 02-04-429-004 $611.58SFD1 $1,893.42990$2,505.00 02-04-429-005 $611.58SFD1 $1,893.42991$2,505.00 02-04-429-006 $611.58SFD1 $1,893.42992$2,505.00 02-04-429-007 $611.58SFD1 $1,893.42993$2,505.00 02-04-429-008 $611.58SFD1 $1,893.42994$2,505.00 02-04-429-010 $611.58SFD1 $1,893.42996$2,505.00 02-04-429-011 $611.58SFD1 $1,893.42997$2,505.00 02-04-430-001 $611.58SFD1 $1,893.421022$2,505.00 02-04-430-002 $611.58SFD1 $1,893.421021$2,505.00 02-04-430-003 $611.58SFD1 $1,893.421020$2,505.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 4 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-452-001 $611.58SFD1 $1,893.421163$2,505.00 02-04-452-002 $611.58SFD1 $1,893.421162$2,505.00 02-04-452-003 $611.58SFD1 $1,893.421161$2,505.00 02-04-452-004 $611.58SFD1 $1,893.421160$2,505.00 02-04-452-005 $611.58SFD1 $1,893.421159$2,505.00 02-04-452-006 $611.58SFD1 $1,893.421158$2,505.00 02-04-452-007 $611.58SFD1 $1,893.421157$2,505.00 02-04-452-008 $611.58SFD1 $1,893.421156$2,505.00 02-04-452-009 $611.58SFD1 $1,893.421147$2,505.00 02-04-452-010 $611.58SFD1 $1,893.421146$2,505.00 02-04-452-011 $611.58SFD1 $1,893.421145$2,505.00 02-04-452-012 $611.58SFD1 $1,893.421144$2,505.00 02-04-452-013 $611.58SFD1 $1,893.421143$2,505.00 02-04-452-014 $611.58SFD1 $1,893.421142$2,505.00 02-04-452-015 $611.58SFD1 $1,893.421141$2,505.00 02-04-452-016 $611.58SFD1 $1,893.421140$2,505.00 02-04-452-017 $611.58SFD1 $1,893.421139$2,505.00 02-04-453-001 $611.58SFD1 $1,893.421209$2,505.00 02-04-453-002 $611.58SFD1 $1,893.421208$2,505.00 02-04-453-003 $611.58SFD1 $1,893.421207$2,505.00 02-04-453-004 $611.58SFD1 $1,893.421206$2,505.00 02-04-453-005 $611.58SFD1 $1,893.421205$2,505.00 02-04-453-006 $611.58SFD1 $1,893.421204$2,505.00 02-04-453-007 $611.58SFD1 $1,893.421203$2,505.00 02-04-453-008 $611.58SFD1 $1,893.421202$2,505.00 02-04-454-001 $611.58SFD1 $1,893.421083$2,505.00 02-04-454-002 $611.58SFD1 $1,893.421082$2,505.00 02-04-454-003 $611.58SFD1 $1,893.421081$2,505.00 02-04-454-004 $611.58SFD1 $1,893.421080$2,505.00 02-04-454-005 $611.58SFD1 $1,893.421079$2,505.00 02-04-454-006 $611.58SFD1 $1,893.421078$2,505.00 02-04-476-001 $611.58SFD1 $1,893.421155$2,505.00 02-04-476-002 $611.58SFD1 $1,893.421154$2,505.00 02-04-476-003 $611.58SFD1 $1,893.421148$2,505.00 02-04-476-004 $611.58SFD1 $1,893.421149$2,505.00 02-04-476-005 $611.58SFD1 $1,893.421150$2,505.00 02-04-476-006 $611.58SFD1 $1,893.421151$2,505.00 02-04-476-007 $611.58SFD1 $1,893.421152$2,505.00 02-04-476-008 $611.58SFD1 $1,893.421153$2,505.00 02-04-477-001 $611.58SFD1 $1,893.421197$2,505.00 02-04-477-002 $611.58SFD1 $1,893.421198$2,505.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 5 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-477-003 $611.58SFD1 $1,893.421199$2,505.00 02-04-477-004 $611.58SFD1 $1,893.421200$2,505.00 02-04-477-005 $611.58SFD1 $1,893.421201$2,505.00 Subtotal $391,937.94207 $126,597.06$518,535.00 First Series - Townhome Property 02-04-325-002 $495.86THM1 $1,535.14421$2,031.00 02-04-325-003 $495.86THM1 $1,535.14422$2,031.00 02-04-325-004 $495.86THM1 $1,535.14423$2,031.00 02-04-325-005 $495.86THM1 $1,535.14424$2,031.00 02-04-325-007 $495.86THM1 $1,535.14420$2,031.00 02-04-325-008 $495.86THM1 $1,535.14419$2,031.00 02-04-325-009 $495.86THM1 $1,535.14418$2,031.00 02-04-325-010 $495.86THM1 $1,535.14417$2,031.00 02-04-325-012 $495.86THM1 $1,535.14413$2,031.00 02-04-325-013 $495.86THM1 $1,535.14414$2,031.00 02-04-325-014 $495.86THM1 $1,535.14415$2,031.00 02-04-325-015 $495.86THM1 $1,535.14416$2,031.00 02-04-325-017 $495.86THM1 $1,535.14412$2,031.00 02-04-325-018 $495.86THM1 $1,535.14411$2,031.00 02-04-325-019 $495.86THM1 $1,535.14410$2,031.00 02-04-325-020 $495.86THM1 $1,535.14409$2,031.00 02-04-325-022 $495.86THM1 $1,535.14405$2,031.00 02-04-325-023 $495.86THM1 $1,535.14406$2,031.00 02-04-325-024 $495.86THM1 $1,535.14407$2,031.00 02-04-325-025 $495.86THM1 $1,535.14408$2,031.00 02-04-325-027 $495.86THM1 $1,535.14404$2,031.00 02-04-325-028 $495.86THM1 $1,535.14403$2,031.00 02-04-325-029 $495.86THM1 $1,535.14402$2,031.00 02-04-325-030 $495.86THM1 $1,535.14401$2,031.00 02-04-325-032 $495.86THM1 $1,535.14397$2,031.00 02-04-325-033 $495.86THM1 $1,535.14389$2,031.00 02-04-325-034 $495.86THM1 $1,535.14399$2,031.00 02-04-325-035 $495.86THM1 $1,535.14400$2,031.00 02-04-325-037 $495.86THM1 $1,535.14396$2,031.00 02-04-325-038 $495.86THM1 $1,535.14395$2,031.00 02-04-325-039 $495.86THM1 $1,535.14394$2,031.00 02-04-325-040 $495.86THM1 $1,535.14393$2,031.00 02-04-325-042 $495.86THM1 $1,535.14392$2,031.00 02-04-325-043 $495.86THM1 $1,535.14391$2,031.00 02-04-325-044 $495.86THM1 $1,535.14390$2,031.00 02-04-325-045 $495.86THM1 $1,535.14389$2,031.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 6 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-325-047 $495.86THM1 $1,535.14388$2,031.00 02-04-325-048 $495.86THM1 $1,535.14387$2,031.00 02-04-325-049 $495.86THM1 $1,535.14386$2,031.00 02-04-325-050 $495.86THM1 $1,535.14385$2,031.00 02-04-325-051 $495.86THM1 $1,535.14384$2,031.00 02-04-325-052 $495.86THM1 $1,535.14383$2,031.00 02-04-325-054 $495.86THM1 $1,535.14382$2,031.00 02-04-325-055 $495.86THM1 $1,535.14381$2,031.00 02-04-325-056 $495.86THM1 $1,535.14380$2,031.00 02-04-325-057 $495.86THM1 $1,535.14379$2,031.00 02-04-325-059 $495.86THM1 $1,535.14375$2,031.00 02-04-325-060 $495.86THM1 $1,535.14376$2,031.00 02-04-325-061 $495.86THM1 $1,535.14377$2,031.00 02-04-325-062 $495.86THM1 $1,535.14378$2,031.00 02-04-325-064 $495.86THM1 $1,535.14374$2,031.00 02-04-325-065 $495.86THM1 $1,535.14373$2,031.00 02-04-325-066 $495.86THM1 $1,535.14372$2,031.00 02-04-325-067 $495.86THM1 $1,535.14371$2,031.00 02-04-326-002 $495.86THM1 $1,535.14313$2,031.00 02-04-326-003 $495.86THM1 $1,535.14314$2,031.00 02-04-326-004 $495.86THM1 $1,535.14315$2,031.00 02-04-326-005 $495.86THM1 $1,535.14316$2,031.00 02-04-326-006 $495.86THM1 $1,535.14317$2,031.00 02-04-326-007 $495.86THM1 $1,535.14318$2,031.00 02-04-326-009 $495.86THM1 $1,535.14319$2,031.00 02-04-326-010 $495.86THM1 $1,535.14320$2,031.00 02-04-326-011 $495.86THM1 $1,535.14321$2,031.00 02-04-326-012 $495.86THM1 $1,535.14322$2,031.00 02-04-326-013 $495.86THM1 $1,535.14323$2,031.00 02-04-326-014 $495.86THM1 $1,535.14324$2,031.00 02-04-326-016 $495.86THM1 $1,535.14325$2,031.00 02-04-326-017 $495.86THM1 $1,535.14326$2,031.00 02-04-326-018 $495.86THM1 $1,535.14327$2,031.00 02-04-326-019 $495.86THM1 $1,535.14328$2,031.00 02-04-326-021 $495.86THM1 $1,535.14329$2,031.00 02-04-326-022 $495.86THM1 $1,535.14330$2,031.00 02-04-326-023 $495.86THM1 $1,535.14331$2,031.00 02-04-326-024 $495.86THM1 $1,535.14332$2,031.00 02-04-326-026 $495.86THM1 $1,535.14333$2,031.00 02-04-326-027 $495.86THM1 $1,535.14334$2,031.00 02-04-326-028 $495.86THM1 $1,535.14335$2,031.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 7 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-326-029 $495.86THM1 $1,535.14336$2,031.00 02-04-326-030 $495.86THM1 $1,535.14337$2,031.00 02-04-326-031 $495.86THM1 $1,535.14338$2,031.00 02-04-326-033 $495.86THM1 $1,535.14339$2,031.00 02-04-326-034 $495.86THM1 $1,535.14340$2,031.00 02-04-326-035 $495.86THM1 $1,535.14341$2,031.00 02-04-326-036 $495.86THM1 $1,535.14342$2,031.00 02-04-326-038 $495.86THM1 $1,535.14346$2,031.00 02-04-326-039 $495.86THM1 $1,535.14345$2,031.00 02-04-326-040 $495.86THM1 $1,535.14344$2,031.00 02-04-326-041 $495.86THM1 $1,535.14343$2,031.00 02-04-326-043 $495.86THM1 $1,535.14350$2,031.00 02-04-326-044 $495.86THM1 $1,535.14349$2,031.00 02-04-326-045 $495.86THM1 $1,535.14348$2,031.00 02-04-326-046 $495.86THM1 $1,535.14347$2,031.00 02-04-327-002 $495.86THM1 $1,535.14430$2,031.00 02-04-327-003 $495.86THM1 $1,535.14429$2,031.00 02-04-327-004 $495.86THM1 $1,535.14428$2,031.00 02-04-327-005 $495.86THM1 $1,535.14427$2,031.00 02-04-327-006 $495.86THM1 $1,535.14426$2,031.00 02-04-327-007 $495.86THM1 $1,535.14425$2,031.00 02-04-327-009 $495.86THM1 $1,535.14431$2,031.00 02-04-327-010 $495.86THM1 $1,535.14432$2,031.00 02-04-327-011 $495.86THM1 $1,535.14433$2,031.00 02-04-327-012 $495.86THM1 $1,535.14434$2,031.00 02-04-327-013 $495.86THM1 $1,535.14435$2,031.00 02-04-327-014 $495.86THM1 $1,535.14436$2,031.00 02-04-327-016 $495.86THM1 $1,535.14437$2,031.00 02-04-327-017 $495.86THM1 $1,535.14438$2,031.00 02-04-327-018 $495.86THM1 $1,535.14439$2,031.00 02-04-327-019 $495.86THM1 $1,535.14440$2,031.00 02-04-327-020 $495.86THM1 $1,535.14441$2,031.00 02-04-327-021 $495.86THM1 $1,535.14442$2,031.00 02-04-327-023 $495.86THM1 $1,535.14446$2,031.00 02-04-327-024 $495.86THM1 $1,535.14445$2,031.00 02-04-327-025 $495.86THM1 $1,535.14444$2,031.00 02-04-327-026 $495.86THM1 $1,535.14443$2,031.00 02-04-327-028 $495.86THM1 $1,535.14450$2,031.00 02-04-327-029 $495.86THM1 $1,535.14449$2,031.00 02-04-327-030 $495.86THM1 $1,535.14448$2,031.00 02-04-327-031 $495.86THM1 $1,535.14447$2,031.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 8 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-327-033 $495.86THM1 $1,535.14454$2,031.00 02-04-327-034 $495.86THM1 $1,535.14453$2,031.00 02-04-327-035 $495.86THM1 $1,535.14452$2,031.00 02-04-327-036 $495.86THM1 $1,535.14451$2,031.00 02-04-328-002 $495.86THM1 $1,535.14351$2,031.00 02-04-328-003 $495.86THM1 $1,535.14352$2,031.00 02-04-328-004 $495.86THM1 $1,535.14353$2,031.00 02-04-328-005 $495.86THM1 $1,535.14354$2,031.00 02-04-328-007 $495.86THM1 $1,535.14355$2,031.00 02-04-328-008 $495.86THM1 $1,535.14356$2,031.00 02-04-328-009 $495.86THM1 $1,535.14357$2,031.00 02-04-328-010 $495.86THM1 $1,535.14358$2,031.00 02-04-328-012 $495.86THM1 $1,535.14359$2,031.00 02-04-328-013 $495.86THM1 $1,535.14360$2,031.00 02-04-328-014 $495.86THM1 $1,535.14361$2,031.00 02-04-328-015 $495.86THM1 $1,535.14362$2,031.00 02-04-328-017 $495.86THM1 $1,535.14363$2,031.00 02-04-328-018 $495.86THM1 $1,535.14364$2,031.00 02-04-328-019 $495.86THM1 $1,535.14365$2,031.00 02-04-328-020 $495.86THM1 $1,535.14366$2,031.00 02-04-328-022 $495.86THM1 $1,535.14367$2,031.00 02-04-328-023 $495.86THM1 $1,535.14368$2,031.00 02-04-328-024 $495.86THM1 $1,535.14369$2,031.00 02-04-328-025 $495.86THM1 $1,535.14370$2,031.00 02-04-329-002 $495.86THM1 $1,535.14175$2,031.00 02-04-329-003 $495.86THM1 $1,535.14176$2,031.00 02-04-329-004 $495.86THM1 $1,535.14177$2,031.00 02-04-329-005 $495.86THM1 $1,535.14178$2,031.00 02-04-329-006 $495.86THM1 $1,535.14179$2,031.00 02-04-329-007 $495.86THM1 $1,535.14180$2,031.00 02-04-329-009 $495.86THM1 $1,535.14181$2,031.00 02-04-329-010 $495.86THM1 $1,535.14182$2,031.00 02-04-329-011 $495.86THM1 $1,535.14183$2,031.00 02-04-329-012 $495.86THM1 $1,535.14184$2,031.00 02-04-329-013 $495.86THM1 $1,535.14185$2,031.00 02-04-329-014 $495.86THM1 $1,535.14186$2,031.00 02-04-329-016 $495.86THM1 $1,535.14187$2,031.00 02-04-329-017 $495.86THM1 $1,535.14188$2,031.00 02-04-329-018 $495.86THM1 $1,535.14189$2,031.00 02-04-329-019 $495.86THM1 $1,535.14190$2,031.00 02-04-329-021 $495.86THM1 $1,535.14191$2,031.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 9 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-329-022 $495.86THM1 $1,535.14192$2,031.00 02-04-329-023 $495.86THM1 $1,535.14193$2,031.00 02-04-329-024 $495.86THM1 $1,535.14194$2,031.00 02-04-329-025 $495.86THM1 $1,535.14195$2,031.00 02-04-329-026 $495.86THM1 $1,535.14196$2,031.00 02-04-329-028 $495.86THM1 $1,535.14197$2,031.00 02-04-329-029 $495.86THM1 $1,535.14198$2,031.00 02-04-329-030 $495.86THM1 $1,535.14199$2,031.00 02-04-329-031 $495.86THM1 $1,535.14200$2,031.00 02-04-329-033 $495.86THM1 $1,535.14201$2,031.00 02-04-329-034 $495.86THM1 $1,535.14202$2,031.00 02-04-329-035 $495.86THM1 $1,535.14203$2,031.00 02-04-329-036 $495.86THM1 $1,535.14204$2,031.00 02-04-329-038 $495.86THM1 $1,535.14205$2,031.00 02-04-329-039 $495.86THM1 $1,535.14206$2,031.00 02-04-329-040 $495.86THM1 $1,535.14207$2,031.00 02-04-329-041 $495.86THM1 $1,535.14208$2,031.00 02-04-329-043 $495.86THM1 $1,535.14209$2,031.00 02-04-329-044 $495.86THM1 $1,535.14210$2,031.00 02-04-329-045 $495.86THM1 $1,535.14211$2,031.00 02-04-329-046 $495.86THM1 $1,535.14212$2,031.00 02-04-329-048 $495.86THM1 $1,535.14213$2,031.00 02-04-329-049 $495.86THM1 $1,535.14214$2,031.00 02-04-329-050 $495.86THM1 $1,535.14215$2,031.00 02-04-329-051 $495.86THM1 $1,535.14216$2,031.00 02-04-330-002 $495.86THM1 $1,535.14312$2,031.00 02-04-330-003 $495.86THM1 $1,535.14311$2,031.00 02-04-330-004 $495.86THM1 $1,535.14310$2,031.00 02-04-330-005 $495.86THM1 $1,535.14309$2,031.00 02-04-330-006 $495.86THM1 $1,535.14308$2,031.00 02-04-330-007 $495.86THM1 $1,535.14307$2,031.00 02-04-330-009 $495.86THM1 $1,535.14275$2,031.00 02-04-330-010 $495.86THM1 $1,535.14276$2,031.00 02-04-330-011 $495.86THM1 $1,535.14277$2,031.00 02-04-330-012 $495.86THM1 $1,535.14278$2,031.00 02-04-330-014 $495.86THM1 $1,535.14279$2,031.00 02-04-330-015 $495.86THM1 $1,535.14263$2,031.00 02-04-330-016 $495.86THM1 $1,535.14262$2,031.00 02-04-330-017 $495.86THM1 $1,535.14261$2,031.00 02-04-330-018 $495.86THM1 $1,535.14283$2,031.00 02-04-330-019 $495.86THM1 $1,535.14284$2,031.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 10 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-330-021 $495.86THM1 $1,535.14303$2,031.00 02-04-330-022 $495.86THM1 $1,535.14304$2,031.00 02-04-330-023 $495.86THM1 $1,535.14305$2,031.00 02-04-330-024 $495.86THM1 $1,535.14306$2,031.00 02-04-331-002 $495.86THM1 $1,535.14274$2,031.00 02-04-331-003 $495.86THM1 $1,535.14273$2,031.00 02-04-331-004 $495.86THM1 $1,535.14272$2,031.00 02-04-331-005 $495.86THM1 $1,535.14271$2,031.00 02-04-331-007 $495.86THM1 $1,535.14270$2,031.00 02-04-331-008 $495.86THM1 $1,535.14269$2,031.00 02-04-331-009 $495.86THM1 $1,535.14268$2,031.00 02-04-331-010 $495.86THM1 $1,535.14267$2,031.00 02-04-331-011 $495.86THM1 $1,535.14266$2,031.00 02-04-331-012 $495.86THM1 $1,535.14265$2,031.00 02-04-331-014 $495.86THM1 $1,535.14264$2,031.00 02-04-331-015 $495.86THM1 $1,535.14263$2,031.00 02-04-331-016 $495.86THM1 $1,535.14262$2,031.00 02-04-331-017 $495.86THM1 $1,535.14261$2,031.00 02-04-401-002 $495.86THM1 $1,535.14217$2,031.00 02-04-401-003 $495.86THM1 $1,535.14218$2,031.00 02-04-401-004 $495.86THM1 $1,535.14219$2,031.00 02-04-401-005 $495.86THM1 $1,535.14220$2,031.00 02-04-401-007 $495.86THM1 $1,535.14221$2,031.00 02-04-401-008 $495.86THM1 $1,535.14222$2,031.00 02-04-401-009 $495.86THM1 $1,535.14223$2,031.00 02-04-401-010 $495.86THM1 $1,535.14224$2,031.00 02-04-401-012 $495.86THM1 $1,535.14225$2,031.00 02-04-401-013 $495.86THM1 $1,535.14226$2,031.00 02-04-401-014 $495.86THM1 $1,535.14227$2,031.00 02-04-401-015 $495.86THM1 $1,535.14228$2,031.00 02-04-401-017 $495.86THM1 $1,535.14229$2,031.00 02-04-401-018 $495.86THM1 $1,535.14230$2,031.00 02-04-401-019 $495.86THM1 $1,535.14231$2,031.00 02-04-401-020 $495.86THM1 $1,535.14232$2,031.00 02-04-402-002 $495.86THM1 $1,535.14285$2,031.00 02-04-402-003 $495.86THM1 $1,535.14286$2,031.00 02-04-402-004 $495.86THM1 $1,535.14287$2,031.00 02-04-402-005 $495.86THM1 $1,535.14288$2,031.00 02-04-402-007 $495.86THM1 $1,535.14289$2,031.00 02-04-402-008 $495.86THM1 $1,535.14290$2,031.00 02-04-402-009 $495.86THM1 $1,535.14291$2,031.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 11 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-402-010 $495.86THM1 $1,535.14292$2,031.00 02-04-402-012 $495.86THM1 $1,535.14293$2,031.00 02-04-402-013 $495.86THM1 $1,535.14294$2,031.00 02-04-402-014 $495.86THM1 $1,535.14295$2,031.00 02-04-402-015 $495.86THM1 $1,535.14296$2,031.00 02-04-402-016 $495.86THM1 $1,535.14297$2,031.00 02-04-402-017 $495.86THM1 $1,535.14298$2,031.00 02-04-402-019 $495.86THM1 $1,535.14299$2,031.00 02-04-402-020 $495.86THM1 $1,535.14300$2,031.00 02-04-402-021 $495.86THM1 $1,535.14301$2,031.00 02-04-402-022 $495.86THM1 $1,535.14302$2,031.00 02-04-403-002 $495.86THM1 $1,535.14233$2,031.00 02-04-403-003 $495.86THM1 $1,535.14234$2,031.00 02-04-403-004 $495.86THM1 $1,535.14235$2,031.00 02-04-403-005 $495.86THM1 $1,535.14236$2,031.00 02-04-403-006 $495.86THM1 $1,535.14237$2,031.00 02-04-403-007 $495.86THM1 $1,535.14238$2,031.00 02-04-403-009 $495.86THM1 $1,535.14239$2,031.00 02-04-403-010 $495.86THM1 $1,535.14240$2,031.00 02-04-403-011 $495.86THM1 $1,535.14241$2,031.00 02-04-403-012 $495.86THM1 $1,535.14242$2,031.00 02-04-403-014 $495.86THM1 $1,535.14243$2,031.00 02-04-403-015 $495.86THM1 $1,535.14244$2,031.00 02-04-403-016 $495.86THM1 $1,535.14245$2,031.00 02-04-403-017 $495.86THM1 $1,535.14246$2,031.00 02-04-403-019 $495.86THM1 $1,535.14247$2,031.00 02-04-403-020 $495.86THM1 $1,535.14248$2,031.00 02-04-403-021 $495.86THM1 $1,535.14249$2,031.00 02-04-403-022 $495.86THM1 $1,535.14250$2,031.00 02-04-403-024 $495.86THM1 $1,535.14251$2,031.00 02-04-403-025 $495.86THM1 $1,535.14252$2,031.00 02-04-403-026 $495.86THM1 $1,535.14253$2,031.00 02-04-403-027 $495.86THM1 $1,535.14254$2,031.00 02-04-403-029 $495.86THM1 $1,535.14255$2,031.00 02-04-403-030 $495.86THM1 $1,535.14256$2,031.00 02-04-403-031 $495.86THM1 $1,535.14257$2,031.00 02-04-403-032 $495.86THM1 $1,535.14258$2,031.00 02-04-403-033 $495.86THM1 $1,535.14259$2,031.00 02-04-403-034 $495.86THM1 $1,535.14260$2,031.00 Subtotal $429,839.20280 $138,840.80$568,680.00 First Series - Condominium Property 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 12 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-018 $417.72CND1 $1,293.281628$1,711.00 02-04-390-019 $417.72CND1 $1,293.281628$1,711.00 02-04-390-020 $417.72CND1 $1,293.281628$1,711.00 02-04-390-021 $417.72CND1 $1,293.281628$1,711.00 02-04-390-022 $417.72CND1 $1,293.281628$1,711.00 02-04-390-023 $417.72CND1 $1,293.281628$1,711.00 02-04-390-024 $417.72CND1 $1,293.281628$1,711.00 02-04-390-025 $417.72CND1 $1,293.281628$1,711.00 02-04-390-026 $417.72CND1 $1,293.281628$1,711.00 02-04-390-027 $417.72CND1 $1,293.281628$1,711.00 02-04-390-028 $417.72CND1 $1,293.281628$1,711.00 02-04-390-029 $417.72CND1 $1,293.281628$1,711.00 02-04-390-030 $417.72CND1 $1,293.281628$1,711.00 02-04-390-031 $417.72CND1 $1,293.281628$1,711.00 02-04-390-032 $417.72CND1 $1,293.281628$1,711.00 02-04-390-033 $417.72CND1 $1,293.281628$1,711.00 02-04-390-035 $417.72CND1 $1,293.281629$1,711.00 02-04-390-036 $417.72CND1 $1,293.281629$1,711.00 02-04-390-037 $417.72CND1 $1,293.281629$1,711.00 02-04-390-038 $417.72CND1 $1,293.281629$1,711.00 02-04-390-039 $417.72CND1 $1,293.281629$1,711.00 02-04-390-040 $417.72CND1 $1,293.281629$1,711.00 02-04-390-041 $417.72CND1 $1,293.281629$1,711.00 02-04-390-042 $417.72CND1 $1,293.281629$1,711.00 02-04-390-043 $417.72CND1 $1,293.281629$1,711.00 02-04-390-044 $417.72CND1 $1,293.281629$1,711.00 02-04-390-045 $417.72CND1 $1,293.281629$1,711.00 02-04-390-046 $417.72CND1 $1,293.281629$1,711.00 02-04-390-047 $417.72CND1 $1,293.281629$1,711.00 02-04-390-048 $417.72CND1 $1,293.281629$1,711.00 02-04-390-049 $417.72CND1 $1,293.281629$1,711.00 02-04-390-050 $417.72CND1 $1,293.281629$1,711.00 02-04-390-052 $417.72CND1 $1,293.281630$1,711.00 02-04-390-053 $417.72CND1 $1,293.281630$1,711.00 02-04-390-054 $417.72CND1 $1,293.281630$1,711.00 02-04-390-055 $417.72CND1 $1,293.281630$1,711.00 02-04-390-056 $417.72CND1 $1,293.281630$1,711.00 02-04-390-057 $417.72CND1 $1,293.281630$1,711.00 02-04-390-058 $417.72CND1 $1,293.281630$1,711.00 02-04-390-059 $417.72CND1 $1,293.281630$1,711.00 02-04-390-060 $417.72CND1 $1,293.281630$1,711.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 13 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-061 $417.72CND1 $1,293.281630$1,711.00 02-04-390-062 $417.72CND1 $1,293.281630$1,711.00 02-04-390-063 $417.72CND1 $1,293.281630$1,711.00 02-04-390-064 $417.72CND1 $1,293.281630$1,711.00 02-04-390-065 $417.72CND1 $1,293.281630$1,711.00 02-04-390-066 $417.72CND1 $1,293.281630$1,711.00 02-04-390-067 $417.72CND1 $1,293.281630$1,711.00 02-04-390-069 $417.72CND1 $1,293.281631$1,711.00 02-04-390-070 $417.72CND1 $1,293.281631$1,711.00 02-04-390-071 $417.72CND1 $1,293.281631$1,711.00 02-04-390-072 $417.72CND1 $1,293.281631$1,711.00 02-04-390-073 $417.72CND1 $1,293.281631$1,711.00 02-04-390-074 $417.72CND1 $1,293.281631$1,711.00 02-04-390-075 $417.72CND1 $1,293.281631$1,711.00 02-04-390-076 $417.72CND1 $1,293.281631$1,711.00 02-04-390-077 $417.72CND1 $1,293.281631$1,711.00 02-04-390-078 $417.72CND1 $1,293.281631$1,711.00 02-04-390-079 $417.72CND1 $1,293.281631$1,711.00 02-04-390-080 $417.72CND1 $1,293.281631$1,711.00 02-04-390-081 $417.72CND1 $1,293.281631$1,711.00 02-04-390-082 $417.72CND1 $1,293.281631$1,711.00 02-04-390-083 $417.72CND1 $1,293.281631$1,711.00 02-04-390-084 $417.72CND1 $1,293.281631$1,711.00 02-04-390-086 $417.72CND1 $1,293.281632$1,711.00 02-04-390-087 $417.72CND1 $1,293.281632$1,711.00 02-04-390-088 $417.72CND1 $1,293.281632$1,711.00 02-04-390-089 $417.72CND1 $1,293.281632$1,711.00 02-04-390-090 $417.72CND1 $1,293.281632$1,711.00 02-04-390-091 $417.72CND1 $1,293.281632$1,711.00 02-04-390-092 $417.72CND1 $1,293.281632$1,711.00 02-04-390-093 $417.72CND1 $1,293.281632$1,711.00 02-04-390-094 $417.72CND1 $1,293.281632$1,711.00 02-04-390-095 $417.72CND1 $1,293.281632$1,711.00 02-04-390-096 $417.72CND1 $1,293.281632$1,711.00 02-04-390-097 $417.72CND1 $1,293.281632$1,711.00 02-04-390-098 $417.72CND1 $1,293.281632$1,711.00 02-04-390-099 $417.72CND1 $1,293.281632$1,711.00 02-04-390-100 $417.72CND1 $1,293.281632$1,711.00 02-04-390-101 $417.72CND1 $1,293.281632$1,711.00 02-04-390-228 $417.72CND1 $1,293.281633$1,711.00 02-04-390-229 $417.72CND1 $1,293.281633$1,711.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 14 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-230 $417.72CND1 $1,293.281633$1,711.00 02-04-390-231 $417.72CND1 $1,293.281633$1,711.00 02-04-390-232 $417.72CND1 $1,293.281633$1,711.00 02-04-390-233 $417.72CND1 $1,293.281633$1,711.00 02-04-390-234 $417.72CND1 $1,293.281633$1,711.00 02-04-390-235 $417.72CND1 $1,293.281633$1,711.00 02-04-390-236 $417.72CND1 $1,293.281633$1,711.00 02-04-390-237 $417.72CND1 $1,293.281633$1,711.00 02-04-390-238 $417.72CND1 $1,293.281633$1,711.00 02-04-390-239 $417.72CND1 $1,293.281633$1,711.00 02-04-390-240 $417.72CND1 $1,293.281633$1,711.00 02-04-390-241 $417.72CND1 $1,293.281633$1,711.00 02-04-390-242 $417.72CND1 $1,293.281633$1,711.00 02-04-390-243 $417.72CND1 $1,293.281633$1,711.00 02-04-390-245 $417.72CND1 $1,293.281660$1,711.00 02-04-390-246 $417.72CND1 $1,293.281660$1,711.00 02-04-390-247 $417.72CND1 $1,293.281660$1,711.00 02-04-390-248 $417.72CND1 $1,293.281660$1,711.00 02-04-390-249 $417.72CND1 $1,293.281660$1,711.00 02-04-390-250 $417.72CND1 $1,293.281660$1,711.00 02-04-390-251 $417.72CND1 $1,293.281660$1,711.00 02-04-390-252 $417.72CND1 $1,293.281660$1,711.00 02-04-390-253 $417.72CND1 $1,293.281660$1,711.00 02-04-390-254 $417.72CND1 $1,293.281660$1,711.00 02-04-390-255 $417.72CND1 $1,293.281660$1,711.00 02-04-390-256 $417.72CND1 $1,293.281660$1,711.00 02-04-390-258 $417.72CND1 $1,293.281660$1,711.00 02-04-390-259 $417.72CND1 $1,293.281660$1,711.00 02-04-390-260 $417.72CND1 $1,293.281660$1,711.00 02-04-390-262 $417.72CND1 $1,293.281659$1,711.00 02-04-390-263 $417.72CND1 $1,293.281659$1,711.00 02-04-390-264 $417.72CND1 $1,293.281659$1,711.00 02-04-390-265 $417.72CND1 $1,293.281659$1,711.00 02-04-390-266 $417.72CND1 $1,293.281659$1,711.00 02-04-390-267 $417.72CND1 $1,293.281659$1,711.00 02-04-390-268 $417.72CND1 $1,293.281659$1,711.00 02-04-390-269 $417.72CND1 $1,293.281659$1,711.00 02-04-390-270 $417.72CND1 $1,293.281659$1,711.00 02-04-390-271 $417.72CND1 $1,293.281659$1,711.00 02-04-390-272 $417.72CND1 $1,293.281659$1,711.00 02-04-390-273 $417.72CND1 $1,293.281659$1,711.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 15 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-274 $417.72CND1 $1,293.281659$1,711.00 02-04-390-275 $417.72CND1 $1,293.281659$1,711.00 02-04-390-276 $417.72CND1 $1,293.281659$1,711.00 02-04-390-277 $417.72CND1 $1,293.281659$1,711.00 02-04-390-312 $417.72CND1 $1,293.281657$1,711.00 02-04-390-313 $417.72CND1 $1,293.281657$1,711.00 02-04-390-314 $417.72CND1 $1,293.281657$1,711.00 02-04-390-315 $417.72CND1 $1,293.281657$1,711.00 02-04-390-316 $417.72CND1 $1,293.281657$1,711.00 02-04-390-317 $417.72CND1 $1,293.281657$1,711.00 02-04-390-318 $417.72CND1 $1,293.281657$1,711.00 02-04-390-320 $417.72CND1 $1,293.281657$1,711.00 02-04-390-321 $417.72CND1 $1,293.281657$1,711.00 02-04-390-322 $417.72CND1 $1,293.281657$1,711.00 02-04-390-323 $417.72CND1 $1,293.281657$1,711.00 02-04-390-324 $417.72CND1 $1,293.281657$1,711.00 02-04-390-325 $417.72CND1 $1,293.281657$1,711.00 02-04-390-326 $417.72CND1 $1,293.281657$1,711.00 02-04-390-327 $417.72CND1 $1,293.281657$1,711.00 02-04-390-329 $417.72CND1 $1,293.281658$1,711.00 02-04-390-330 $417.72CND1 $1,293.281658$1,711.00 02-04-390-331 $417.72CND1 $1,293.281658$1,711.00 02-04-390-332 $417.72CND1 $1,293.281658$1,711.00 02-04-390-333 $417.72CND1 $1,293.281658$1,711.00 02-04-390-334 $417.72CND1 $1,293.281658$1,711.00 02-04-390-335 $417.72CND1 $1,293.281658$1,711.00 02-04-390-336 $417.72CND1 $1,293.281658$1,711.00 02-04-390-337 $417.72CND1 $1,293.281658$1,711.00 02-04-390-338 $417.72CND1 $1,293.281658$1,711.00 02-04-390-339 $417.72CND1 $1,293.281658$1,711.00 02-04-390-340 $417.72CND1 $1,293.281658$1,711.00 02-04-390-341 $417.72CND1 $1,293.281658$1,711.00 02-04-390-342 $417.72CND1 $1,293.281658$1,711.00 02-04-390-343 $417.72CND1 $1,293.281658$1,711.00 02-04-390-344 $417.72CND1 $1,293.281658$1,711.00 02-04-390-377 $417.72CND1 $1,293.281656$1,711.00 02-04-390-378 $417.72CND1 $1,293.281656$1,711.00 02-04-390-379 $417.72CND1 $1,293.281656$1,711.00 02-04-390-380 $417.72CND1 $1,293.281656$1,711.00 02-04-390-381 $417.72CND1 $1,293.281656$1,711.00 02-04-390-382 $417.72CND1 $1,293.281656$1,711.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 16 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-383 $417.72CND1 $1,293.281656$1,711.00 02-04-390-384 $417.72CND1 $1,293.281656$1,711.00 02-04-390-385 $417.72CND1 $1,293.281656$1,711.00 02-04-390-386 $417.72CND1 $1,293.281656$1,711.00 02-04-390-387 $417.72CND1 $1,293.281656$1,711.00 02-04-390-388 $417.72CND1 $1,293.281656$1,711.00 02-04-390-389 $417.72CND1 $1,293.281656$1,711.00 02-04-390-390 $417.72CND1 $1,293.281656$1,711.00 02-04-390-391 $417.72CND1 $1,293.281656$1,711.00 02-04-390-392 $417.72CND1 $1,293.281656$1,711.00 02-04-390-411 $417.72CND1 $1,293.281655$1,711.00 02-04-390-412 $417.72CND1 $1,293.281655$1,711.00 02-04-390-413 $417.72CND1 $1,293.281655$1,711.00 02-04-390-414 $417.72CND1 $1,293.281655$1,711.00 02-04-390-415 $417.72CND1 $1,293.281655$1,711.00 02-04-390-416 $417.72CND1 $1,293.281655$1,711.00 02-04-390-417 $417.72CND1 $1,293.281655$1,711.00 02-04-390-418 $417.72CND1 $1,293.281655$1,711.00 02-04-390-419 $417.72CND1 $1,293.281655$1,711.00 02-04-390-420 $417.72CND1 $1,293.281655$1,711.00 02-04-390-421 $417.72CND1 $1,293.281655$1,711.00 02-04-390-422 $417.72CND1 $1,293.281655$1,711.00 02-04-390-423 $417.72CND1 $1,293.281655$1,711.00 02-04-390-424 $417.72CND1 $1,293.281655$1,711.00 02-04-390-425 $417.72CND1 $1,293.281655$1,711.00 02-04-390-426 $417.72CND1 $1,293.281655$1,711.00 02-04-390-437 $417.72CND1 $1,293.281654$1,711.00 02-04-390-438 $417.72CND1 $1,293.281654$1,711.00 02-04-390-439 $417.72CND1 $1,293.281654$1,711.00 02-04-390-440 $417.72CND1 $1,293.281654$1,711.00 02-04-390-441 $417.72CND1 $1,293.281654$1,711.00 02-04-390-442 $417.72CND1 $1,293.281654$1,711.00 02-04-390-443 $417.72CND1 $1,293.281654$1,711.00 02-04-390-444 $417.72CND1 $1,293.281654$1,711.00 02-04-390-445 $417.72CND1 $1,293.281654$1,711.00 02-04-390-446 $417.72CND1 $1,293.281654$1,711.00 02-04-390-447 $417.72CND1 $1,293.281654$1,711.00 02-04-390-448 $417.72CND1 $1,293.281654$1,711.00 02-04-390-449 $417.72CND1 $1,293.281654$1,711.00 02-04-390-450 $417.72CND1 $1,293.281654$1,711.00 02-04-390-451 $417.72CND1 $1,293.281654$1,711.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 17 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-452 $417.72CND1 $1,293.281654$1,711.00 02-04-390-479 $417.72CND1 $1,293.281653$1,711.00 02-04-390-480 $417.72CND1 $1,293.281653$1,711.00 02-04-390-481 $417.72CND1 $1,293.281653$1,711.00 02-04-390-482 $417.72CND1 $1,293.281653$1,711.00 02-04-390-483 $417.72CND1 $1,293.281653$1,711.00 02-04-390-484 $417.72CND1 $1,293.281653$1,711.00 02-04-390-485 $417.72CND1 $1,293.281653$1,711.00 02-04-390-486 $417.72CND1 $1,293.281653$1,711.00 02-04-390-487 $417.72CND1 $1,293.281653$1,711.00 02-04-390-488 $417.72CND1 $1,293.281653$1,711.00 02-04-390-489 $417.72CND1 $1,293.281653$1,711.00 02-04-390-490 $417.72CND1 $1,293.281653$1,711.00 02-04-390-491 $417.72CND1 $1,293.281653$1,711.00 02-04-390-492 $417.72CND1 $1,293.281653$1,711.00 02-04-390-493 $417.72CND1 $1,293.281653$1,711.00 02-04-390-494 $417.72CND1 $1,293.281653$1,711.00 02-04-390-513 $417.72CND1 $1,293.281651$1,711.00 02-04-390-514 $417.72CND1 $1,293.281651$1,711.00 02-04-390-515 $417.72CND1 $1,293.281651$1,711.00 02-04-390-516 $417.72CND1 $1,293.281651$1,711.00 02-04-390-517 $417.72CND1 $1,293.281651$1,711.00 02-04-390-518 $417.72CND1 $1,293.281651$1,711.00 02-04-390-519 $417.72CND1 $1,293.281651$1,711.00 02-04-390-520 $417.72CND1 $1,293.281651$1,711.00 02-04-390-521 $417.72CND1 $1,293.281651$1,711.00 02-04-390-522 $417.72CND1 $1,293.281651$1,711.00 02-04-390-523 $417.72CND1 $1,293.281651$1,711.00 02-04-390-524 $417.72CND1 $1,293.281651$1,711.00 02-04-390-525 $417.72CND1 $1,293.281651$1,711.00 02-04-390-526 $417.72CND1 $1,293.281651$1,711.00 02-04-390-527 $417.72CND1 $1,293.281651$1,711.00 02-04-390-528 $417.72CND1 $1,293.281651$1,711.00 02-04-390-547 $417.72CND1 $1,293.281652$1,711.00 02-04-390-548 $417.72CND1 $1,293.281652$1,711.00 02-04-390-549 $417.72CND1 $1,293.281652$1,711.00 02-04-390-550 $417.72CND1 $1,293.281652$1,711.00 02-04-390-551 $417.72CND1 $1,293.281652$1,711.00 02-04-390-552 $417.72CND1 $1,293.281652$1,711.00 02-04-390-553 $417.72CND1 $1,293.281652$1,711.00 02-04-390-554 $417.72CND1 $1,293.281652$1,711.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 18 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot 02-04-390-555 $417.72CND1 $1,293.281652$1,711.00 02-04-390-556 $417.72CND1 $1,293.281652$1,711.00 02-04-390-557 $417.72CND1 $1,293.281652$1,711.00 02-04-390-558 $417.72CND1 $1,293.281652$1,711.00 02-04-390-559 $417.72CND1 $1,293.281652$1,711.00 02-04-390-560 $417.72CND1 $1,293.281652$1,711.00 02-04-390-561 $417.72CND1 $1,293.281652$1,711.00 02-04-390-562 $417.72CND1 $1,293.281652$1,711.00 02-04-451-003 $417.72CND1 $1,293.281634$1,711.00 02-04-451-004 $417.72CND1 $1,293.281634$1,711.00 02-04-451-005 $417.72CND1 $1,293.281634$1,711.00 02-04-451-007 $417.72CND1 $1,293.281634$1,711.00 02-04-451-008 $417.72CND1 $1,293.281634$1,711.00 02-04-451-009 $417.72CND1 $1,293.281634$1,711.00 02-04-451-010 $417.72CND1 $1,293.281634$1,711.00 02-04-451-011 $417.72CND1 $1,293.281634$1,711.00 02-04-451-012 $417.72CND1 $1,293.281634$1,711.00 02-04-451-013 $417.72CND1 $1,293.281634$1,711.00 02-04-451-014 $417.72CND1 $1,293.281634$1,711.00 02-04-451-015 $417.72CND1 $1,293.281634$1,711.00 02-04-451-016 $417.72CND1 $1,293.281634$1,711.00 02-04-451-017 $417.72CND1 $1,293.281634$1,711.00 02-04-451-018 $417.72CND1 $1,293.281634$1,711.00 02-04-451-020 $417.72CND1 $1,293.281635$1,711.00 02-04-451-021 $417.72CND1 $1,293.281635$1,711.00 02-04-451-022 $417.72CND1 $1,293.281635$1,711.00 02-04-451-023 $417.72CND1 $1,293.281635$1,711.00 02-04-451-024 $417.72CND1 $1,293.281635$1,711.00 02-04-451-025 $417.72CND1 $1,293.281635$1,711.00 02-04-451-026 $417.72CND1 $1,293.281635$1,711.00 02-04-451-027 $417.72CND1 $1,293.281635$1,711.00 02-04-451-028 $417.72CND1 $1,293.281635$1,711.00 02-04-451-029 $417.72CND1 $1,293.281635$1,711.00 02-04-451-030 $417.72CND1 $1,293.281635$1,711.00 02-04-451-031 $417.72CND1 $1,293.281635$1,711.00 02-04-451-032 $417.72CND1 $1,293.281635$1,711.00 02-04-451-033 $417.72CND1 $1,293.281635$1,711.00 02-04-451-034 $417.72CND1 $1,293.281635$1,711.00 02-04-451-035 $417.72CND1 $1,293.281635$1,711.00 Subtotal $368,584.80285 $119,050.20$487,635.00 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 19 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2017 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2017 Special Tax Levy Amount to be CollectedLot GRAND TOTALS (taxes levied)(maximum taxes) (taxes abated) $1,190,361.94772 $384,488.06$1,574,850.00 (# of units) 11/5/17 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2005-109\Database\Tax Roll 7:56PM Page 20 of 20 Public Finance Urban Economics 5000 Birch Street Suite 6000 Newport Beach, CA 92660 Phone (800) 969-4382 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/320/City-Council 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 Consent Agenda #4 Tracking Number ADM 2017-88 Fox Hill SSA Tax Levy Ordinance City Council – November 28, 2017 ADM 11/15/17 Moved forward to CC consent agenda. ADM 2017-88 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of the tax levy ordinance for the Fox Hill HOA SSA. Background As shown in Exhibit B, the (11) Fox Hill SSA Fund finished Fiscal Year 2017 with a positive Fund Balance amount of $14,742, as a result of receiving $22,000 in proceeds from the sale of the subdivision entrance sign. The entrance sign was purchased by IDOT, in conjunction with their expansion of US Route 34. In the current fiscal year (2018) this SSA is budgeted to incur additional one-time costs for ash tree removal and replacement of approximately $10,000. These one-time charges are in addition to the annual costs for mowing of the common areas (budgeted at $6,000) and management company fees of $2,700. Furthermore, a new entrance sign for the subdivision will need to be constructed (currently budgeted at $22,000 in Fiscal Year 2020 in the Outside Repair & Maintenance line item), which will once again cause fund balance to go negative. As established over the last three budget cycles, these one-time expenditures for trail maintenance, tree removal/replacements, in addition to annual mowing & management costs, will be paid back over a ten- year period, which began in Fiscal Year 2016. In order to cover these costs; eliminate the Funds negative equity position; and allow for a small cash reserve for any unanticipated expenditures by the end of the ten-year payback period (FY 2025); staff recommends that the Fox Hill SSA levy increase by $18.17 per PIN, from $42.38 to $60.55 for the 2017 levy year (FY 2019 Fiscal Year). Recommendation Staff recommends approval of the Fox Hill HOA SSA levy ordinance (tax roll attached as Exhibit A). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 1, 2017 Subject: Fox Hill SSA Tax Levy Ordinance Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017- AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2018 AND ENDING APRIL 30, 2019 IN AND FOR THE UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-201 ------------------------------------------------------------ BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois as follows: Section 1: The United City of Yorkville Special Service Area Number 2004-201 has been created by an ordinance entitled: AN ORDINANCE ESTABLISHING SPECIAL SERVICE AREA NUMBER 2004-201 IN THE UNITED CITY OF YORKVILLE (FOX HILL SUBDIVISION) ADOPTED August 10, 2004 and effective upon passage approval and publication, no petition having been filed opposing the creation of the Special Service Area, pursuant to section 9 of Public Act 78-901. Said Special Service Area Number 2004-201 consists of territory described in the ordinance aforesaid. The United City of Yorkville is now authorized to issue bonds and levy taxes for special services in said Special Service Area. Section 2: That the total amount of the budget, as amended, for all purposes to be collected from the tax of the current fiscal year in Special Service Area Number 2004-201 is ascertained to be the sum of Thirteen thousand, three hundred eighty-one dollars ($13,381.00). Section 3: That the following sums be, and the same hereby are, levied upon the taxable property, as defined in the Revenue Act of 1939 in the United City of Yorkville Special Service Area Number 2004-201, said tax to be levied for the fiscal year beginning May 1, 2018 and ending April 30, 2019. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 9,087.00 $0.00 $9,087.00 Management Fees 4,294.00 0.00 4,294.00 TOTAL FOX HILL $ 13,381.00 $0.00 $13,381.00 SSA EXPENDITURES Ordinance No. 2017-____ Page 2 Section 4: This tax is levied pursuant to Article VII Sections 6A and 6L of the Constitution of the State of Illinois and pursuant to Public Act 78-901 and pursuant to an ordinance Establishing The United City of Yorkville Special Service Area Number 2004-201. Section 5: That there is hereby certified to the County Clerk of Kendall County, Illinois, the sum aforesaid, constituting said total amount and the said total amount of Thirteen thousand, three hundred eighty-one dollars ($13,381.00) which said total amount the said United City of Yorkville Special Service Area Number 2004-201 requires to be raised by taxation for the current fiscal year of said City and City Clerk of said City is hereby ordered and directed to file with the County Clerk of said County on or before the time required by law, a certified copy of this ordinance. The tax roll report is attached as Exhibit A. Section 6: This ordinance shall be in full force and effect from and afterits adoption and approval as provided by law. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ PASSED AND APPROVED this day of , 2017. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Page 1 of 5 Total amount $13,381.00 PIN #ADDRESS LEVY 02-30-102-001 1603 Cottonwood Trail $60.55 1 02-30-102-002 1605 Cottonwood Trail $60.55 2 02-30-102-003 1607 Cottonwood Trail $60.55 3 02-30-102-004 1609 Cottonwood Trail $60.55 4 02-30-102-005 1611 Cottonwood Trail $60.55 5 02-30-102-006 1613 Cottonwood Trail $60.55 6 02-30-102-007 1615 Cottonwood Trail $60.55 7 02-30-102-008 1617 Cottonwood Trail $60.55 8 02-30-102-010 1619 Cottonwood Trail $60.55 9 02-30-102-011 1701 Cottonwood Court $60.55 10 02-30-102-012 1703 Cottonwood Court $60.55 11 02-30-102-013 1705 Cottonwood Court $60.55 12 02-30-102-014 1707 Cottonwood Court $60.55 13 02-30-102-015 1706 Cottonwood Court $60.55 14 02-30-102-016 1704 Cottonwood Court $60.55 15 02-30-102-017 1702 Cottonwood Court $60.55 16 02-30-102-018 1625 Cottonwood Trail $60.55 17 02-30-102-019 1627 Cottonwood Trail $60.55 18 02-30-103-001 1628 Cottonwood Trail $60.55 19 02-30-103-002 1626 Cottonwood Trail $60.55 20 02-30-103-003 1624 Cottonwood Trail $60.55 21 02-30-103-004 1622 Cottonwood Trail $60.55 22 02-30-103-005 1620 Cottonwood Trail $60.55 23 02-30-103-007 1616 Cottonwood Trail $60.55 24 02-30-103-008 1610 Cottonwood Trail $60.55 25 02-30-103-009 1608 Cottonwood Trail $60.55 26 02-30-103-010 1606 Cottonwood Trail $60.55 27 02-30-103-011 1604 Cottonwood Trail $60.55 28 02-30-103-012 1602 Cottonwood Trail $60.55 29 02-30-103-013 1603 Cypress Lane $60.55 30 02-30-103-014 1605 Cypress Lane $60.55 31 02-30-103-015 1607 Cypress Lane $60.55 32 02-30-103-016 1609 Cypress Lane $60.55 33 02-30-103-017 1611 Cypress Lane $60.55 34 02-30-103-018 1612 Cypress Lane $60.55 35 02-30-103-019 1610 Cypress Lane $60.55 36 02-30-103-020 1608 Cypress Lane $60.55 37 02-30-103-021 1606 Cypress Lane $60.55 38 02-30-103-022 1604 Cypress Lane $60.55 39 02-30-103-023 1602 Cypress Lane $60.55 40 02-30-106-001 1319 Willow Way $60.55 41 02-30-106-002 1315 Willow Way $60.55 42 02-30-106-003 1313 Willow Way $60.55 43 02-30-106-004 1311 Willow Way $60.55 44 02-30-106-005 1309 Willow Way $60.55 45 02-30-106-006 1307 Willow Way $60.55 46 02-30-106-007 1303 Willow Way $60.55 47 02-30-106-008 1301 Willow Way $60.55 48 02-30-106-009 1225 Willow Way $60.55 49 FOX HILL SSA TAX ROLL REPORT EXHIBIT A Page 2 of 5 02-30-106-010 1223 Willow Way $60.55 50 02-30-106-011 1221 Willow Way $60.55 51 02-30-106-012 1219 Willow Way $60.55 52 02-30-106-013 1217 Willow Way $60.55 53 02-30-106-014 1215 Willow Way $60.55 54 02-30-106-015 1213 Willow Way $60.55 55 02-30-106-016 1211 Willow Way $60.55 56 02-30-106-017 1209 Willow Way $60.55 57 02-30-106-018 1207 Willow Way $60.55 58 02-30-106-019 1205 Willow Way $60.55 59 02-30-106-020 1203 Willow Way $60.55 60 02-30-106-021 1201 Willow Way $60.55 61 02-30-107-001 1320 Willow Way $60.55 62 02-30-107-002 1318 Willow Way $60.55 63 02-30-107-003 1316 Willow Way $60.55 64 02-30-107-004 1310 Willow Way $60.55 65 02-30-107-005 1302 Willow Way $60.55 66 02-30-107-006 1226 Willow Way $60.55 67 02-30-107-007 1224 Willow Way $60.55 68 02-30-107-008 1222 Willow Way $60.55 69 02-30-107-009 1220 Willow Way $60.55 70 02-30-107-010 1218 Willow Way $60.55 71 02-30-107-011 1208 Willow Way $60.55 72 02-30-107-012 1206 Willow Way $60.55 73 02-30-107-013 1204 Willow Way $60.55 74 02-30-107-014 1202 Willow Way $60.55 75 02-30-107-015 1739 John Street $60.55 76 02-30-107-016 1737 John Street $60.55 77 02-30-107-017 1735 John Street $60.55 78 02-30-107-018 1733 John Street $60.55 79 02-30-107-019 1731 John Street $60.55 80 02-30-108-001 1722 John Street $60.55 81 02-30-108-002 1724 John Street $60.55 82 02-30-108-003 1726 John Street $60.55 83 02-30-108-004 1728 John Street $60.55 84 02-30-108-005 1732 John Street $60.55 85 02-30-108-006 1734 John Street $60.55 86 02-30-108-007 1736 John Street $60.55 87 02-30-108-008 1738 John Street $60.55 88 02-30-108-009 1742 John Street $60.55 89 02-30-109-001 1202 Evergreen Lane $60.55 90 02-30-110-001 1401 Aspen Lane $60.55 91 02-30-110-002 1405 Aspen Lane $60.55 92 02-30-110-003 1407 Aspen Lane $60.55 93 02-30-110-004 1409 Aspen Lane $60.55 94 02-30-110-005 1411 Aspen Lane $60.55 95 02-30-110-006 1415 Aspen Lane $60.55 96 02-30-110-008 1423 Aspen Lane $60.55 97 02-30-110-009 1425 Aspen Lane $60.55 98 02-30-110-010 1427 Aspen Lane $60.55 99 02-30-110-011 1429 Aspen Lane $60.55 100 02-30-110-012 1433 Aspen Lane $60.55 101 02-30-110-013 1441 Aspen Lane $60.55 102 EXHIBIT A Page 3 of 5 02-30-110-014 1443 Aspen Lane $60.55 103 02-30-110-015 1445 Aspen Lane $60.55 104 02-30-110-016 1447 Aspen Lane $60.55 105 02-30-110-017 1449 Aspen Lane $60.55 106 02-30-110-018 1451 Aspen Lane $60.55 107 02-30-110-019 1401 White Pine Court $60.55 108 02-30-110-020 1403 White Pine Court $60.55 109 02-30-110-021 1407 White Pine Court $60.55 110 02-30-110-022 1409 White Pine Court $60.55 111 02-30-110-023 1410 White Pine Court $60.55 112 02-30-110-024 1408 White Pine Court $60.55 113 02-30-110-025 1406 White Pine Court $60.55 114 02-30-110-026 1404 White Pine Court $60.55 115 02-30-110-027 1402 White Pine Court $60.55 116 02-30-111-001 1430 Aspen Lane $60.55 117 02-30-111-002 1432 Aspen Lane $60.55 118 02-30-111-003 1434 Aspen Lane $60.55 119 02-30-111-004 1436 Aspen Lane $60.55 120 02-30-111-005 1438 Aspen Lane $60.55 121 02-30-111-006 1440 Aspen Lane $60.55 122 02-30-111-007 1442 Aspen Lane $60.55 123 02-30-111-008 1444 Aspen Lane $60.55 124 02-30-111-009 1446 Aspen Lane $60.55 125 02-30-111-010 1448 Aspen Lane $60.55 126 02-30-111-011 1450 Aspen Lane $60.55 127 02-30-111-012 1452 Aspen Lane $60.55 128 02-30-111-013 1610 John Street $60.55 129 02-30-111-014 1702 John Street $60.55 130 02-30-111-015 1704 John Street $60.55 131 02-30-112-001 1402 Aspen Lane $60.55 132 02-30-112-002 1404 Aspen Lane $60.55 133 02-30-112-003 1406 Aspen Lane $60.55 134 02-30-112-004 1408 Aspen Lane $60.55 135 02-30-112-005 1410 Aspen Lane $60.55 136 02-30-112-006 1412 Aspen Lane $60.55 137 02-30-112-007 1414 Aspen Lane $60.55 138 02-30-112-008 1416 Aspen Lane $60.55 139 02-30-112-010 1418 Aspen Lane $60.55 140 02-30-112-011 1420 Aspen Lane $60.55 141 02-30-112-012 1422 Aspen Lane $60.55 142 02-30-112-013 1424 Aspen Lane $60.55 143 02-30-112-014 1426 Aspen Lane $60.55 144 02-30-113-001 1431 Chestnut Lane $60.55 145 02-30-113-002 1429 Chestnut Lane $60.55 146 02-30-113-003 1427 Chestnut Lane $60.55 147 02-30-113-004 1423 Chestnut Court $60.55 148 02-30-113-006 1421 Chestnut Court $60.55 149 02-30-114-001 1320 Evergreen Lane $60.55 150 02-30-114-002 1318 Evergreen Lane $60.55 151 02-30-114-003 1316 Evergreen Lane $60.55 152 02-30-114-004 1314 Evergreen Lane $60.55 153 02-30-114-005 1312 Evergreen Lane $60.55 154 02-30-114-006 1310 Evergreen Lane $60.55 155 EXHIBIT A Page 4 of 5 02-30-114-007 1308 Evergreen Lane $60.55 156 02-30-114-008 1306 Evergreen Lane $60.55 157 02-30-114-009 1304 Evergreen Lane $60.55 158 02-30-114-010 1302 Evergreen Lane $60.55 159 02-30-114-011 1228 Evergreen Lane $60.55 160 02-30-114-012 1224 Evergreen Lane $60.55 161 02-30-114-013 1222 Evergreen Lane $60.55 162 02-30-114-014 1220 Evergreen Lane $60.55 163 02-30-114-015 1218 Evergreen Lane $60.55 164 02-30-114-016 1216 Evergreen Lane $60.55 165 02-30-114-017 1214 Evergreen Lane $60.55 166 02-30-114-018 1212 Evergreen Lane $60.55 167 02-30-114-019 1210 Evergreen Lane $60.55 168 02-30-114-020 1208 Evergreen Lane $60.55 169 02-30-114-021 1206 Evergreen Lane $60.55 170 02-30-114-022 1204 Evergreen Lane $60.55 171 02-30-115-001 1319 Evergreen Lane $60.55 172 02-30-115-002 1317 Evergreen Lane $60.55 173 02-30-115-003 1315 Evergreen Lane $60.55 174 02-30-115-004 1313 Evergreen Lane $60.55 175 02-30-115-005 1309 Evergreen Lane $60.55 176 02-30-115-006 1305 Evergreen Lane $60.55 177 02-30-115-007 1303 Evergreen Lane $60.55 178 02-30-115-008 1301 Evergreen Lane $60.55 179 02-30-115-010 1227 Evergreen Lane $60.55 180 02-30-115-011 1225 Evergreen Lane $60.55 181 02-30-115-012 1223 Evergreen Lane $60.55 182 02-30-115-013 1221 Evergreen Lane $60.55 183 02-30-115-014 1217 Evergreen Lane $60.55 184 02-30-115-015 1207 Evergreen Lane $60.55 185 02-30-115-016 1203 Evergreen Lane $60.55 186 02-30-115-017 1201 Evergreen Lane $60.55 187 02-30-211-001 1439 Chestnut Lane $60.55 188 02-30-211-002 1437 Chestnut Lane $60.55 189 02-30-211-003 1433 Chestnut Lane $60.55 190 02-30-211-004 1425 Chestnut Court $60.55 191 02-30-212-002 1402 John Street $60.55 192 02-30-212-003 1404 John Street $60.55 193 02-30-212-004 1406 John Street $60.55 194 02-30-212-005 1440 Chestnut Lane $60.55 195 02-30-212-006 1438 Chestnut Lane $60.55 196 02-30-212-007 1436 Chestnut Lane $60.55 197 02-30-212-008 1432 Chestnut Lane $60.55 198 02-30-212-009 1428 Chestnut Lane $60.55 199 02-30-212-010 1426 Chestnut Lane $60.55 200 02-30-212-011 1416 Chestnut Lane $60.55 201 02-30-212-012 1412 Chestnut Lane $60.55 202 02-30-212-013 1408 Chestnut Lane $60.55 203 02-30-212-014 1406 Chestnut Lane $60.55 204 02-30-212-015 1402 Chestnut Lane $60.55 205 02-30-212-016 1401 Sequoia Circle $60.55 206 02-30-212-017 1403 Sequoia Circle $60.55 207 02-30-212-018 1405 Sequoia Circle $60.55 208 EXHIBIT A Page 5 of 5 02-30-212-019 1407 Sequoia Circle $60.55 209 02-30-212-020 1408 Sequoia Circle $60.55 210 02-30-212-021 1406 Sequoia Circle $60.55 211 02-30-212-022 1404 Sequoia Circle $60.55 212 02-30-212-023 1402 Sequoia Circle $60.55 213 02-30-213-001 1419 Chestnut Court $60.55 214 02-30-213-002 1417 Chestnut Court $60.55 215 02-30-213-003 1415 Chestnut Lane $60.55 216 02-30-213-004 1411 Chestnut Lane $60.55 217 02-30-213-005 1409 Chestnut Lane $60.55 218 02-30-213-006 1407 Chestnut Lane $60.55 219 02-30-213-007 1405 Chestnut Lane $60.55 220 02-30-213-008 1401 Chestnut Lane $60.55 221 TOTAL $13,381.00 FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Projected Projected Fox Hill SSA - 11 11-000-40-00-4000 PROPERTY TAXES 7,072 7,263 9,365 9,365 13,381 13,381 13,381 13,381 13,381 13,381 13,381 11-000-49-00-4910 SALE OF CAPITAL ASSETS - 22,000 - - - - - - - - - Revenue 7,072 29,263 9,365 9,365 13,381 13,381 13,381 13,381 13,381 13,381 13,381 11-111-54-00-5417 TRAIL MAINTENANCE 21,141 - - - - - - - - - - 11-111-54-00-5462 PROFESSIONAL SERVICES - - 7,000 2,700 2,835 2,977 3,126 3,282 3,446 3,618 3,799 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 5,173 10,741 16,000 16,000 6,000 28,000 7,200 7,200 7,200 8,640 8,640 Expenditures 26,314 10,741 23,000 18,700 8,835 30,977 10,326 10,482 10,646 12,258 12,439 Surplus(Deficit)(19,242) 18,522 (13,635) (9,335) 4,546 (17,596) 3,055 2,899 2,735 1,123 942 Fund Balance (3,780) 14,742 (21,485) 5,407 9,953 (7,643) (4,588) (1,689) 1,046 2,169 3,111 -14.36%137.25%-93.41%28.91%112.65%-24.67%-44.43%-16.11%9.83%17.69%25.01% Description 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/320/City-Council 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 Consent Agenda #5 Tracking Number PW 2017-75 Water Department Reports for July, August, and September 2017 City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda. PW 2017-75 Majority Approval Monthly water reports. Tom Konen Public Works Name Department 4.0 CO.,„United City of Yorkville WATER DEPARTMENT REPORT LE `N>> JULY2017 MONTH I YEAR WELLS NO WELL DEPTH PUMP DEPTH WATER ABOVE PUMP THIS MONTH'S PUMPAGE FEET) FEET) FEET) GALLONS) 3 Abandoned 4 1401 665 204 25,468,000 7 1527 1105 430 9,778,000 8 1384 840 170 14,237,000 9 1368 870 463 12,100,000 TOTAL TREATED 57,211,000 CURRENT MONTH'S PUMPAGE IS 3,755,000 GALLONS less THAN LAST MONTH 2,533,000 GALLONS more THAN LAST YEAR DAILY AVERAGE PUMPED: 1,845,516 GALLONS DAILY MAXIMUM PUMPED: 3,226,000 GALLONS DAILY AVERAGE PER CAPITA USE: 102.53 GALLONS WATER TREATMENT: CHLORINE: 1425 LBS. FED CALCULATED CONCENTRATION:3.0 MG/L FLUORIDE: 378 LBS. FED CALCULATED CONCENTRATION: 80 MG/L POLYPHOSPHATE: 948 LBS. FED CALCULATED CONCENTRATION: 97 MG/L WATER QUALITY: BACTERIOLOGICAL SAMPLES ANALYZED BY ILLINOIS ENVIRONMENTAL PROTECTION AGENCY: 27 SATISFACTORY 0 UNSATISFACTORY (EXPLAIN) FLOURIDE: 3 SAMPLE(S) TAKEN CONCENTRATION: 0.80 MG/L MAINTENANCE: NUMBER OF METERS REPLACED: 3 NUMBER OF LEAKS OR BREAKS REPAIRED: 0 MXU'S: 4 BATTERIES: 1 NEW CUSTOMERS: RESIDENTIAL: 12 COMMERCIAL: 1 INDUSTRIAL/GOVERNMENTAL: 0 COMMENTS: T United City of Yorkville WATER DEPARTMENT REPORT te •``AUGUST 2017 MONTH I YEAR WELLS NO WELL DEPTH PUMP DEPTH WATER ABOVE PUMP THIS MONTH'S PUMPAGE FEET) FEET) FEET) GALLONS) 3 Abandoned 4 1401 665 204 19,959,000 7 1527 1105 430 8,931,000 8 1384 840 170 4,893,000 9 1368 870 463 23,846,000 TOTAL TREATED 53,717,000 CURRENT MONTH'S PUMPAGE IS 3,494,000 GALLONS less THAN LAST MONTH 1,421,000 GALLONS more THAN LAST YEAR DAILY AVERAGE PUMPED: 1,732,806 GALLONS DAILY MAXIMUM PUMPED: 2,223,000 GALLONS DAILY AVERAGE PER CAPITA USE:96.26 GALLONS WATER TREATMENT: CHLORINE: 1352 LBS. FED CALCULATED CONCENTRATION:3.0 MG/L FLUORIDE: 200 LBS. FED CALCULATED CONCENTRATION: 74 MG/L POLYPHOSPHATE:1311 LBS. FED CALCULATED CONCENTRATION: 97 MG/L WATER QUALITY: BACTERIOLOGICAL SAMPLES ANALYZED BY ILLINOIS ENVIRONMENTAL PROTECTION AGENCY: 27 SATISFACTORY 0 UNSATISFACTORY (EXPLAIN) FLOURIDE: 3 SAMPLE(S)TAKEN CONCENTRATION: 0.80 MG/L MAINTENANCE: NUMBER OF METERS REPLACED: 8 NUMBER OF LEAKS OR BREAKS REPAIRED: 0 MXU'S: 23 BATTERIES: 7 NEW CUSTOMERS: RESIDENTIAL: 9 COMMERCIAL: 0 INDUSTRIAL/GOVERNMENTAL: 0 COMMENTS: e C/ 40 United City of Yorkville WATER DEPARTMENT REPORT l' fkliii e`1 SEPTEMBER 2017 MONTH / YEAR WELLS NO WELL DEPTH PUMP DEPTH WATER ABOVE PUMP THIS MONTH'S PUMPAGE FEET) FEET) FEET) GALLONS) 3 Abandoned 4 1401 665 204 28,441,000 7 1527 1105 430 9,043,000 8 1384 840 170 21,000,000 9 1368 870 463 000 TOTAL TREATED 54,532,000 CURRENT MONTH'S PUMPAGE IS 815,000 GALLONS more THAN LAST MONTH 8,471,000 GALLONS more THAN LAST YEAR DAILY AVERAGE PUMPED:1,817,733 _ GALLONS DAILY MAXIMUM PUMPED: 2,595,000 GALLONS DAILY AVERAGE PER CAPITA USE: 100.98 GALLONS WATER TREATMENT: CHLORINE: 1,310 LBS. FED CALCULATED CONCENTRATION: 3.0 MG/L FLUORIDE: 137 LBS. FED CALCULATED CONCENTRATION: 80 MG/L POLYPHOSPHATE: 1,443 LBS. FED CALCULATED CONCENTRATION: 97 MG/L WATER QUALITY: BACTERIOLOGICAL SAMPLES ANALYZED BY ILLINOIS ENVIRONMENTAL PROTECTION AGENCY: 26 SATISFACTORY 0 UNSATISFACTORY (EXPLAIN) FLOURIDE: 3 SAMPLE(S)TAKEN CONCENTRATION: .80 MG/L MAINTENANCE: NUMBER OF METERS REPLACED: 7 NUMBER OF LEAKS OR BREAKS REPAIRED: 2 MXU'S: 0 NEW CUSTOMERS: RESIDENTIAL: 13 COMMERCIAL: 0 INDUSTRIAL/GOVERNMENTAL: 0 COMMENTS: Developer repaired 2 service leaks on Carly Circle that were still under warranty. 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/320/City-Council 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 Consent Agenda #6 Tracking Number PW 2017-76 2017 Sanitary Sewer Lining – Change Order No. 1 City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda. PW 2017-76 Majority Consideration of Approval Consideration of Change Order No. 1 Brad Sanderson Engineering Name Department The purpose of this memo is to present Change Order No. 1 for the above referenced project. A Change Order, as defined by in the General Conditions of the Contract Documents, is a written order to the Contractor authorizing an addition, deletion or revision in the work within the general scope of the Contract Documents, or authorizing an adjustment in the Contract Price or Contract Time. Background: The United City of Yorkville and Visu-Sewer of Illinois, LLC entered into an agreement for a contract value of $113,260.90 for the above referenced project. The intent of this project was to rehabilitate various sewers using cured-in-place liners. Questions Presented: Should the City approve Change Order No. 1 which would decrease the contract amount by $426.60. Discussion: Changes are per as-built quantities measured in the field. Please see the attached summary spreadsheet. We are recommending approval of the change order. Action Required: Consideration of approval of Change Order No. 1 in the amount of $426.60. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Erin Willrett, Assistant City Administrator Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: November 13, 2017 Subject: 2017 Sanitary Sewer Lining 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/320/City-Council 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 Consent Agenda #7 Tracking Number PW 2017-77 West Washington Street Water Main Improvements – Change Order No. 1 City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda PW 2017-77 Majority Consideration of Approval Consideration of Change Order No. 1 Brad Sanderson Engineering Name Department The purpose of this memo is to present Change Order No. 1 for the above referenced project. A Change Order, as defined by in the General Conditions of the Contract Documents, is a written order to the Contractor authorizing an addition, deletion or revision in the work within the general scope of the Contract Documents, or authorizing an adjustment in the Contract Price or Contract Time. Background: The United City of Yorkville and Superior Excavating Co. entered into an agreement for a contract value of $243,331.50 for the above referenced project. The intent of this project was to replace water main along West Washington Street. Questions Presented: Should the City approve Change Order No. 1 which would decrease the contract amount by $24,882.00. Discussion: Changes are per as-built quantities measured in the field and pay items removed from project scope. Please see the attached summary spreadsheet. We are recommending approval of the change order. Action Required: Consideration of approval of Change Order No. 1 in the amount of $24,882.00. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Erin Willrett, Assistant City Administrator Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: November 13, 2017 Subject: West Washington Street Water Main Improvements 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/320/City-Council 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 Consent Agenda #8 Tracking Number PW 2017-78 Countryside Water Main and Roadway Improvements – Change Order No. 2 City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda. PW 2017-78 Majority Consideration of Approval Consideration of Change Order No. 2 Brad Sanderson Engineering Name Department The purpose of this memo is to present Change Order No. 2 for the above referenced project. A Change Order, as defined by in the General Conditions of the Contract Documents, is a written order to the Contractor authorizing an addition, deletion or revision in the work within the general scope of the Contract Documents, or authorizing an adjustment in the Contract Price or Contract Time. Background: The United City of Yorkville and Geneva Construction Co. entered into an agreement for a contract value of $4,307,538.03. The value was adjusted via Change Order No. 1 to $4,759,426.13. Questions Presented: Should the City approve Change Order No. 2 which would decrease the contract amount by $321,176.14? Discussion: Change Order No. 2 is a final balancing change order. All work is now complete. We are recommending approval of the Change Order. Action Required: Consideration of approval from the City Council for Change Order No. 2. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: November 10, 2017 Subject: Countryside Water Main and Roadway Imp.–Change Order No. 2 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/320/City-Council 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 Consent Agenda #9 Tracking Number PW 2017-79 Kennedy Road Shared Use Path (ITEP) - Authorization No. 3 City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda. PW 2017-79 Majority Consideration of Approval Consideration of Authorization No. 3 Brad Sanderson Engineering Name Department The purpose of this memo is to present Authorizations 3 for the above referenced project. An authorization, as defined by IDOT, is the written approval of a contract change and the written directive to the contractor to perform said work. By this definition, it alters the contract work from that awarded under the competitive bidding process. An Authorization of Contract Changes signed by the Regional Engineer signifies completed review of and support for the change proposed. Background: The State of Illinois and “D” Construction, Inc. entered into an agreement for a contract value of $753,941.81 for the above referenced project. Construction began on July 17, 2017 and the project is approximately 98% complete. The construction costs are being funded by ITEP funds (federal) and local funds. The maximum federal participation amount is $883,336.00, inclusive of all change orders (authorizations) associated with this contract. Questions Presented: Should the City approve Authorization No. 3 in the amount of $5,015.42? Discussion: Authorization No. 3 covers additional labor, required to perform work within the BNSF ROW including: Railroad flaggers as required by the Burlington Northern Santa Fe Railroad. Note that flaggers are a standard Railroad requirement and it is typical to pay the Railroad on a time and material basis. The net change for all authorizations to date is $13,041.30 which is a 1.73% increase to the original contract value bringing a revised contract value to date of $766,983.11. The City will be responsible for 20% of the total or $2,608.26. We have attached IDOT form BC-22 for Authorization No. 3 for your information. All authorizations have a pre-approval from the IDOT District 3 Local Agency Bureau of Construction Engineer. We are recommending approval of the Authorization. Action Required: Consideration of approval from the City Council for Authorization No. 3. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: October 16, 2017 Subject: Kennedy Road Shared Use Path (ITEP)– Authorization 3 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/320/City-Council 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 Consent Agenda #10 Tracking Number PW 2017-80 Fountain Village – Completion of Improvements – Engineering Agreement City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda. PW 2017-80 Majority Consideration of Approval Please see attached. Brad Sanderson Engineering Name Department The City Council approved the call of the performance guarantee at their August 22, 2017 meeting due to lack of progress. Since then, the City and the Bank have entered into an agreement to complete the remaining work and funds have been deposited with the City. The City/Bank agreement is attached for reference. We have prepared a Professional Services Agreement for your consideration to move the project forward and to complete the outstanding work. The Agreement is for both design and construction engineering services. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: October 26, 2017 Subject: Fountain Village Fountain Village – Completion of Improvements United City of Yorkville, IL Professional Services Agreement - Design and Construction Engineering THIS AGREEMENT, by and between the United City of Yorkville, hereinafter referred to as the "City" or “OWNER” and Engineering Enterprises, Inc. hereinafter referred to as the "Contractor" or “ENGINEER” agrees as follows: A. Services: ENGINEER agrees to furnish to the City the following services: The ENGINEER shall provide any and all necessary engineering services to complete the remaining punchlist items. Design and construction engineering will be provided for the completion of the work identified in Exhibit 6. Engineering will be in accordance with all City, Illinois Department of Transportation, and Illinois Environmental Protection Agency requirements. B. Term: Services will be provided beginning on the date of execution of this agreement and continuing, until terminated by either party upon 7 days written notice to the non- terminating party or upon completion of the Services. Upon termination the ENGINEER shall be compensated for all work performed for the City prior to termination. C. Compensation and maximum amounts due to ENGINEER: ENGINEER shall receive as compensation for all work and services to be performed herein, an amount based on the Estimate of Level of Effort and Associated Cost included in Exhibit 3. Design Engineering will be paid for as a Fixed Fee (FF) in the amount of $16,820 and Construction Engineering will be paid for Hourly (HR) at the actual rates for services to be performed, currently estimated at $19,083. Direct expenses are estimated to be $10,750. The hourly rates for this project are shown in the attached 2017 Standard Schedule of Charges (Exhibit 5). All payments will be made according to the Illinois State Prompt Payment Act and not less than once every thirty days. For outside services provided by other firms or subconsultants, the City shall pay the ENGINEER the invoiced fee to the ENGINEER, plus 10%. D. Changes in Rates of Compensation: In the event that this contract is designated in Section B hereof as an Ongoing Contract, ENGINEER, on or before February 1st of any given year, shall provide written notice of any change in the rates specified in Section C hereof (or on any attachments hereto) and said changes shall only be effective on and after May 1st of that same year. Fountain Village - Completion of Improvements United City of Yorkville Professional Services Agreement Design and Construction Engineering E. Ownership of Records and Documents: ENGINEER agrees that all books and records and other recorded information developed specifically in connection with this agreement shall remain the property of the City. ENGINEER agrees to keep such information confidential and not to disclose or disseminate the information to third parties without the consent of the City. This confidentiality shall not apply to material or information, which would otherwise be subject to public disclosure through the freedom of information act or if already previously disclosed by a third party. Upon termination of this agreement, ENGINEER agrees to return all such materials to the City. The City agrees not to modify any original documents produced by ENGINEER without contractors consent. Modifications of any signed duplicate original document not authorized by ENGINEER will be at OWNER’s sole risk and without legal liability to the ENGINEER. Use of any incomplete, unsigned document will, likewise, be at the OWNER’s sole risk and without legal liability to the ENGINEER. F. Governing Law: This contract shall be governed and construed in accordance with the laws of the State of Illinois. Venue shall be in Kendall County, Illinois. G. Independent Contractor: ENGINEER shall have sole control over the manner and means of providing the work and services performed under this agreement. The City’s relationship to the ENGINEER under this agreement shall be that of an independent contractor. ENGINEER will not be considered an employee to the City for any purpose. H. Certifications: Employment Status: The Contractor certifies that if any of its personnel are an employee of the State of Illinois, they have permission from their employer to perform the service. Anti-Bribery: The Contractor certifies it is not barred under 30 Illinois Compiled Statutes 500/50-5(a) - (d) from contracting as a result of a conviction for or admission of bribery or attempted bribery of an officer or employee of the State of Illinois or any other state. Loan Default: If the Contractor is an individual, the Contractor certifies that he/she is not in default for a period of six months or more in an amount of $600 or more on the repayment of any educational loan guaranteed by the Illinois State Scholarship Commission made by an Illinois institution of higher education or any other loan made from public funds for the purpose of financing higher education (5 ILCS 385/3). Fountain Village - Completion of Improvements United City of Yorkville Professional Services Agreement Design and Construction Engineering Felony Certification: The Contractor certifies that it is not barred pursuant to 30 Illinois Compiled Statutes 500/50-10 from conducting business with the State of Illinois or any agency as a result of being convicted of a felony. Barred from Contracting: The Contractor certifies that it has not been barred from contracting as a result of a conviction for bid-rigging or bid rotating under 720 Illinois Compiled Statutes 5/33E or similar law of another state. Drug Free Workplace: The Contractor certifies that it is in compliance with the Drug Free Workplace Act (30 Illinois Compiled Statutes 580) as of the effective date of this contract. The Drug Free Workplace Act requires, in part, that Contractors, with 25 or more employees certify and agree to take steps to ensure a drug free workplace by informing employees of the dangers of drug abuse, of the availability of any treatment or assistance program, of prohibited activities and of sanctions that will be imposed for violations; and that individuals with contracts certify that they will not engage in the manufacture, distribution, dispensation, possession, or use of a controlled substance in the performance of the contract. Non-Discrimination, Certification, and Equal Employment Opportunity: The Contractor agrees to comply with applicable provisions of the Illinois Human Rights Act (775 Illinois Compiled Statutes 5), the U.S. Civil Rights Act, the Americans with Disabilities Act, Section 504 of the U.S. Rehabilitation Act and the rules applicable to each. The equal opportunity clause of Section 750.10 of the Illinois Department of Human Rights Rules is specifically incorporated herein. The Contractor shall comply with Executive Order 11246, entitled Equal Employment Opportunity, as amended by Executive Order 11375, and as supplemented by U.S. Department of Labor regulations (41 C.F.R. Chapter 60). The Contractor agrees to incorporate this clause into all subcontracts under this Contract. International Boycott: The Contractor certifies that neither it nor any substantially owned affiliated company is participating or shall participate in an international boycott in violation of the provisions of the U.S. Export Administration Act of 1979 or the regulations of the U.S. Department of Commerce promulgated under that Act (30 ILCS 582). Record Retention and Audits: If 30 Illinois Compiled Statutes 500/20-65 requires the Contractor (and any subcontractors) to maintain, for a period of 3 years after the later of the date of completion of this Contract or the date of final payment under the Contract, all books and records relating to the performance of the Contract and necessary to support amounts charged to the City under the Contract. The Contract and all books and records related to the Contract shall be available for review and audit by the City and the Illinois Auditor General. If this Contract is funded from contract/grant funds provided by the U.S. Government, the Contract, books, and records shall be available for review and audit by the Comptroller General of the U.S. and/or the Inspector General of the federal Fountain Village - Completion of Improvements United City of Yorkville Professional Services Agreement Design and Construction Engineering sponsoring agency. The Contractor agrees to cooperate fully with any audit and to provide full access to all relevant materials. United States Resident Certification: (This certification must be included in all contracts involving personal services by non-resident aliens and foreign entities in accordance with requirements imposed by the Internal Revenue Services for withholding and reporting federal income taxes.) The Contractor certifies that he/she is a: x United States Citizen ___ Resident Alien ___ Non-Resident Alien The Internal Revenue Service requires that taxes be withheld on payments made to non resident aliens for the performance of personal services at the rate of 30%. Tax Payer Certification : Under penalties of perjury, the Contractor certifies that its Federal Tax Payer Identification Number or Social Security Number is (provided separately) and is doing business as a (check one): ___ Individual ___ Real Estate Agent ___ Sole Proprietorship ___ Government Entity ___ Partnership ___ Tax Exempt Organization (IRC 501(a) only) x Corporation ___ Not for Profit Corporation ___ Trust or Estate ___ Medical and Health Care Services Provider Corp. I. Indemnification: ENGINEER shall indemnify and hold harmless the City and City’s agents, servants, and employees against all loss, damage, and expense which it may sustain or for which it will become liable on account of injury to or death of persons, or on account of damage to or destruction of property resulting from the performance of work under this agreement by ENGINEER or its Subcontractors, or due to or arising in any manner from the wrongful act or negligence of ENGINEER or its Subcontractors of any employee of any of them. In the event that the either party shall bring any suit, cause of action or counterclaim against the other party, the non-prevailing party shall pay to the prevailing party the cost and expenses incurred to answer and/or defend such action, including reasonable attorney fees and court costs. In no event shall the either party indemnify any other party for the consequences of that party’s negligence, including failure to follow the ENGINEER’s recommendations. J. Insurance: The ENGINEER agrees that it has either attached a copy of all required insurance certificates or that said insurance is not required due to the nature and extent of the types of services rendered hereunder. (Not applicable as having been previously supplied) K. Additional Terms or Modification: The terms of this agreement shall be further modified as provided on the attachments. Except for those terms included on the attachments, no additional terms are included as a part of this agreement. All prior understandings and agreements between the parties are merged into this agreement, and this agreement may not be modified orally or in any Fountain Village - Completion of Improvements United City of Yorkville Professional Services Agreement Design and Construction Engineering manner other than by an agreement in writing signed by both parties. In the event that any provisions of this agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. The list of exhibits is as follows: Exhibit 1: Professional Engineering Services Exhibit 2: Limitation of Authority, Duties and Responsibilities of the Resident Construction Observer Exhibit 3: Estimate of Level of Effort and Associated Cost Exhibit 4: Anticipated Project Schedule Exhibit 5: 2017 Standard Schedule of Charges Exhibit 6: Punchlist L. Notices: All notices required to be given under the terms of this agreement shall be given mail, addressed to the parties as follows: For the City: For the ENGINEER: City Administrator and City Clerk Engineering Enterprises, Inc. United City of Yorkville 52 Wheeler Road 800 Game Farm Road Sugar Grove Illinois 60554 Yorkville, IL 60560 Either of the parties may designate in writing from time to time substitute addresses or persons in connection with required notices. Agreed to this _____day of __________________, 2017. United City of Yorkville: Engineering Enterprises, Inc.: _________________________________ ________________________________ Gary Golinski Brad Sanderson, P.E. Mayor Vice President _________________________________ ________________________________ Beth Warren Angie Smith City Clerk Executive Assistant 1 EXHIBIT 1 SECTION A - PROFESSIONAL DESIGN ENGINEERING SERVICES For purposes of this Exhibit 1 and all attachments hereto, the term “contractor” shall not refer to Engineering Enterprises, Inc., but shall instead refer to individuals or companies contracted with, to construct or otherwise manage the project described herein. The ENGINEER shall furnish professional design engineering services as follows: 1. The ENGINEER will attend conferences with the OWNER, or other interested parties as may be reasonably necessary. 2. The ENGINEER will perform the necessary design surveys, accomplish the detailed design of the project, prepare construction drawings, specifications and contract documents, and prepare a final cost estimate based on final design for the entire system. It is also understood that if subsurface explorations (such as borings, soil tests, rock soundings and the like) are required, the ENGINEER will furnish coordination of said explorations without additional charge, but the costs incident to such explorations shall be paid for by the OWNER as set out in Section D hereof. 3. The contract documents furnished by the ENGINEER under Section A-2 shall utilize IEPA endorsed construction contract documents, including Supplemental General Conditions, Contract Change Orders, and partial payment estimates. 4. Prior to the advertisement for bids, the ENGINEER will provide for each construction contract, not to exceed 10 copies of detailed drawings, specifications, and contract documents for use by the OWNER, appropriate Federal, State, and local agencies from whom approval of the project must be obtained. The cost of such drawings, specifications, and contract documents shall be included in the basic compensation paid to the ENGINEER. 5. The ENGINEER will furnish additional copies of the drawings, specifications and contract documents as required by prospective bidders, material suppliers, and other interested parties, but may charge them for the reasonable cost of such copies. Upon award of each contract, the 2 ENGINEER will furnish to the OWNER five sets of the drawings, specifications and contract documents for execution. The cost of these sets shall be included in the basic compensation paid to the ENGINEER. Original documents, survey notes, tracings, and the like, except those furnished to the ENGINEER by the OWNER, are and shall remain the property of the ENGINEER. 6. The drawings prepared by the ENGINEER under the provisions of Section A-2 above shall be in sufficient detail to permit the actual location of the proposed improvements on the ground. The ENGINEER shall prepare and furnish to the OWNER without any additional compensation, three copies of map(s) showing the general location of needed construction easements and permanent easements and the land to be acquired. Property surveys, property plats, property descriptions, abstracting and negotiations for land rights shall be accomplished by the OWNER, unless the OWNER requests, and the ENGINEER agrees to provide those services. In the event the ENGINEER is requested to provide such services, the ENGINEER shall be additionally compensated as set out in Section D hereof. 7. The ENGINEER will attend the bid opening and tabulate the bid proposal, make an analysis of the bids, and make recommendations for awarding contracts for construction. 8. The ENGINEER further agrees to obtain and maintain, at the ENGINEER’s expense, such insurance as will protect the ENGINEER from claims under the Workman’s Compensation Act and such comprehensive general liability insurance as will protect the OWNER and the ENGINEER from all claims for bodily injury, death, or property damage which may arise from the performance by the ENGINEER or by the ENGINEER’s employees of the ENGINEER’s functions and services required under this Agreement. 9. The ENGINEER will complete the final plans, specifications and contract documents and submit for approval of the OWNER, and all State regulatory agencies to meet the project schedule(s) as summarized in Exhibit 4: “Anticipated Project Schedule – Fountain Village – Completion of Improvements” dated October 26, 2017. 3 SECTION B - PROFESSIONAL CONSTRUCTION ENGINEERING SERVICES The ENGINEER shall furnish professional construction engineering services as follows: 1. The ENGINEER will review, for conformance with the design concept, shop and working drawings required by the construction Contract Documents and indicate on the drawings the action taken. Such action shall be taken with reasonable promptness. 2. The ENGINEER will interpret the intent of the drawings and specifications to protect the OWNER against defects and deficiencies in construction on the part of the contractors. The ENGINEER will not, however, guarantee the performance by any contractor. 3. The ENGINEER will evaluate and determine acceptability of substitute materials and equipment proposed by Contractor(s). 4. The ENGINEER will establish baselines for locating the work together with a suitable number of bench marks adjacent to the work as shown in the contract documents. 5. The ENGINEER will provide general engineering review of the work of the contractor(s) as construction progresses to ascertain that the contactor is conforming to the design concept. (a) ENGINEER shall have authority, as the OWNER’s representative, to require special inspection of or testing of the work, and shall receive and review all certificates of inspections, testing and approvals required by laws, rules, regulations, ordinances, codes, orders or the Contract Documents (but only to determine generally that their content complies with requirements of, and the results certified indicate compliance with, the Contract Documents). (b) During such engineering review, ENGINEER shall have the authority, as the OWNER’s representative, to disapprove of or reject contractor(s)’ work while it is in progress if ENGINEER believes that such work will not produce a completed Project that conforms generally to the Contract Documents or that it will prejudice the integrity of the design concept of the Project as reflected in the Contract Documents. 4 6. The ENGINEER will provide resident construction observation. Resident construction observation shall consist of visual inspection of materials, equipment, or construction work for the purpose of ascertaining that the work is in substantial conformance with the contract documents and with the design intent. Such observation shall not be relied upon by others as acceptance of the work. The ENGINEER’s undertaking hereunder shall not relieve the contractor of contractor’s obligation to perform the work in conformity with the drawings and specifications and in a workmanlike manner; shall not make the ENGINEER an insurer of the contractor’s performance; and shall not impose upon the ENGINEER any obligation to see that the work is performed in a safe manner. Exhibit 2 - The Limitations of Authority, Duties and Responsibilities of the Resident Construction Observer is attached to this Agreement. 7. The ENGINEER will cooperate and work closely with representatives of the OWNER. 8. Based on the ENGINEER’s on-site observations as an experienced and qualified design professional, on information provided by the Resident Construction Observer, and upon review of applications for payment with the accompanying data and schedules by the contractor, the ENGINEER: (a) Shall determine the amounts owing to contractor(s) and recommend in writing payments to contractor(s) in such amounts. Such recommendations of payment will constitute a representation to OWNER, based on such observations and review, that the work has progressed to the point indicated, and that, to the best of the ENGINEER’s knowledge, information and belief, the quality of such work is generally in accordance with the Contract Documents (subject to an evaluation of such work as a functioning whole prior to or upon substantial completion, to the results of any subsequent tests called for in the Contract Documents, and to any other qualifications stated in the recommendation). (b) By recommending any payment, ENGINEER will not hereby be deemed to have represented that exhaustive, continuous or detailed reviews or examinations have been made by ENGINEER to check the quality or quantity of contractor(s)’ work as it is furnished and performed beyond the responsibilities specifically assigned to ENGINEER in the Agreement and the Contract Documents. ENGINEER’s review of contractor(s)’ 5 work for the purposes of recommending payments will not impose on Engineer responsibility to supervise, direct or control such work or for the means, methods, techniques, sequences, or procedures of construction or safety precautions or programs incident thereto or contractor(s) compliance with laws, rules, regulations, ordinances, codes or orders applicable to their furnishing and performing the work. It will also not impose responsibility on ENGINEER to make any examination to ascertain how or for what purposes any contractor has used the moneys paid on account of the Contract Price, or to determine that title to any of the work, materials equipment has passed to OWNER free and clear of any lien, claims, security interests, or encumbrances, or that there may not be other matters at issue between OWNER and contractor that might affect the amount that should be paid. 9. The ENGINEER will prepare necessary contract change orders for approval of the OWNER, and others on a timely basis. 10. The ENGINEER will make a final review prior to the issuance of the statement of substantial completion of all construction and submit a written report to the OWNER. Prior to submitting the final pay estimate, the ENGINEER shall submit the statement of completion to and obtain the written acceptance of the facility from the OWNER. 11. The ENGINEER will provide the OWNER with one set of reproducible record (as-built) drawings, and two sets of prints at no additional cost to the OWNER. Such drawings will be based upon construction records provided by the contractor during construction and reviewed by the resident construction observer and from the resident construction observer’s construction data. 12. If State Statutes require notices and advertisements of final payment, the ENGINEER shall assist in their preparation. 13. The ENGINEER will be available to furnish engineering services and consultations necessary to correct unforeseen project operation difficulties for a period of one year after the date of statement of substantial completion of the facility. This service will include instruction of the OWNER in initial project operation and maintenance but will not include supervision of normal 6 operation of the system. Such consultation and advice shall be at the hourly rates as described in the attached Exhibit 5: Standard Schedule of Charges dated January 1, 2017. The ENGINEER will assist the OWNER in performing a review of the project during the 11th month after the date of the certificate of substantial completion. 14. The ENGINEER further agrees to obtain and maintain, at the ENGINEER’s expense, such insurance as will protect the ENGINEER from claims under the Workman’s Compensation Act and such comprehensive general liability insurance as will protect the OWNER and the ENGINEER from all claims for bodily injury, death, or property damage which may arise from the performance by the ENGINEER or by the ENGINEER’s employees of the ENGINEER’s functions and services required under this Agreement. 15. The ENGINEER will provide construction engineering services in accordance with the periods summarized in Exhibit 4: “Anticipated Project Schedule – Fountain Village – Completion of Improvements” dated October 26, 2017. If the above is not accomplished within the time period specified, this Agreement may be terminated by the OWNER. The time for completion may be extended by the OWNER for a reasonable time if completion is delayed due to unforeseeable cases beyond the control and without the fault or negligence of the ENGINEER. Pursuant to Paragraph D “Changes in Rates of Compensation”, the contract shall be designated on-going consistent with the project schedule. 7 SECTION C – COMPENSATION FOR ENGINEERING SERVICES 1. The OWNER shall compensate the ENGINEER for professional design engineering services in the amount of $16,820 Fixed Fee (FF) as summarized on Exhibit 3: “Estimate of Level of Effort and Associated Cost for Professional Engineering Services for Fountain Village – Completion of Improvements” dated October 26, 2017. (a) The compensation for the professional design engineering services shall be payable as follows: (1) A sum which does not exceed ninety percent (90%) of the total compensation payable under Section C-1 shall be paid in monthly increments for work actually completed and invoiced, for grant administration and for the preparation and submission to the OWNER and/or IEPA of the construction drawings, specifications, cost estimates and contract documents. (2) A sum which, together with the compensation paid pursuant to Section C-1(a)(1) above, equals one hundred percent (100%) of the total compensation due and payable in accord with Section C-1 above, shall be due immediately after the award of construction contract(s) is approved by the corporate authorities. 2. The OWNER shall compensate the ENGINEER for the construction administration, construction staking, construction observation (including the Resident Construction Observer), and any additional consultation and surveying services on the basis of Hourly Rates (HR) as described on the attached Exhibit 5: Standard Schedule of Charges dated January 1, 2017. The estimated values are included in Exhibit 3: “Estimate of Level of Effort and Associated Cost for Professional Engineering Services for Fountain Village – Completion of Improvements” dated October 26, 2017. (a) The compensation for the construction administration, construction staking, construction observation (including the Resident Construction Observer), and any additional consultation and surveying services shall be payable as follows: 8 (1) A sum which equals any charges for work actually completed and invoiced shall be paid at least once per month. 3. The OWNER shall compensate the ENGINEER for direct expenses as identified in the contract and as noted on Exhibit 3 at the actual cost or hourly cost for the work completed. (1) A sum which equals any charges for work actually completed and invoiced shall be paid at least once per month. 4. The compensation for any additional engineering services authorized by the OWNER pursuant to Section D shall be payable as follows: (a) A sum which equals any charges for work actually completed and invoiced shall be paid at least once per month. 9 SECTION D – ADDITIONAL ENGINEERING SERVICES In addition to the foregoing being performed, the following services may be provided UPON PRIOR WRITTEN AUTHORIZATION OF THE OWNER. 1. Site surveys outside of the project limits and other similar special surveys as may be required. 2. Laboratory tests, well tests, borings, specialized geological soils hydraulic, or other studies recommended by the ENGINEER. 3. Property surveys, detailed description of sites, maps, drawings, or estimates related thereto; assistance in negotiating for land and easement rights. 4. Necessary data and filing maps for litigation, such as condemnation. 5. Redesigns ordered by the OWNER after final plans have been accepted by the OWNER and IEPA. 6. Appearances before courts or boards on matters of litigation or hearings related to the project. 7. Preparation of environmental impact assessments or environmental impact statements. 8. Making drawings from field measurements of existing facilities when required for planning additions or alterations thereto. 9. Services due to changes in the scope of the Project or its design, including but not limited to, changes in size, complexity, schedule or character of construction. 10. Revising studies or reports which have previously been approved by the OWNER, or when revisions are due to cases beyond the control of the ENGINEER. 10 11. Preparation of design documents for alternate bids where major changes require additional documents. 12. Preparation of detailed renderings, exhibits or scale models for the Project. 13. Providing special analysis of the OWNER’s needs such as owning and operating analysis, plan for operation and maintenance, OWNER’s special operating drawings or charts, and any other similar analysis. 14. The preparation of feasibility studies, appraisals and evaluations, detailed quantity surveys of material and labor, and material audits or inventories by the OWNER. 15. Additional or extended services during construction made necessary by (1) work damaged by fire or other cause during construction, (2) defective or incomplete work of the contractor, and/or (3) the contractor’s default on the Construction Contract due to delinquency or insolvency. 16. Providing design services relating to future facilities, systems and equipment which are not intended to be constructed or operated as a part of the Project. 17. Providing other services not otherwise provided for in this Agreement, including services normally furnished by the OWNER as described in Section E – SPECIAL PROVISIONS – Owner’s Responsibilities. Payment for the services specified in this Section E shall be as agreed in writing between the OWNER and the ENGINEER prior to commencement of the work. The ENGINEER will render to OWNER for such services an itemized bill, separate from any other billing, once each month, for compensation for services performed hereunder during such period, the same to be due and payable by OWNER to the ENGINEER on or before the 10th day of the following period. Payment for services noted in D shall be at Actual Cost (AC), Fixed Fee (FF) or Hourly (HR). 11 SECTION E - SPECIAL PROVISIONS 1. OWNER’S RESPONSIBILITIES (a) Provide to the ENGINEER all criteria, design and construction standards and full information as to the OWNER’s requirements for the Project. (b) Designate a person authorized to act as the OWNER’s representative. The OWNER or his representative shall receive and examine documents submitted by the ENGINEER, interpret and define the OWNER’s policies and render decisions and authorizations in writing promptly to prevent unreasonable delay in the progress of the ENGINEER’s services. (c) Furnish laboratory tests, air and water pollution tests, reports and inspections of samples, materials or other items required by law or by governmental authorities having jurisdiction over this Project, or as recommended by the ENGINEER. (d) Provide legal, accounting, right-of-way acquisition and insurance counseling services necessary for the Project, legal review of the construction Contract Documents, and such auditing services as the OWNER may require to account for expenditures of sums paid to the contractor. (e) Furnish above services at the OWNER’s expense and in such manner that the ENGINEER may rely upon them in the performance of his services under this Agreement and in accordance with the Project timetable. (f) Guarantee full and free access for the ENGINEER to enter upon all property required for the performance of the ENGINEER’s services under this Agreement. (g) Give prompt written notice to the ENGINEER whenever the OWNER observes or otherwise becomes aware of any defect in the Project or other event which may substantially affect the ENGINEER’s performance of services under this Agreement. 12 (h) Protect and preserve all survey stakes and markers placed at the project site prior to the assumption of this responsibility by the contractor and bear all costs of replacing stakes or markers damaged or removed during said time interval. 2. Delegation of Duties - Neither the OWNER nor the ENGINEER shall delegate his duties under this Agreement without the written consent of the other. 3. The ENGINEER has not been retained or compensated to provide design services relating to the contractor’s safety precautions or to means, methods, techniques, sequences, or procedures required by the contractor to perform his work but not relating to the final or completed structure. Omitted services include but are not limited to shoring, scaffolding, underpinning, temporary retainment of excavations and any erection methods and temporary bracing. 4. The ENGINEER intends to render his services under this Agreement in accordance with generally accepted professional practices for the intended use of the Project. 5. Since the ENGINEER has no control over the cost of labor, materials, equipment or services furnished by others, or over the contractor(s) methods of determining prices, or over competitive bidding or market conditions, his opinions of probable Project Costs and Construction Costs provided for herein are to be made on the basis of his experience and qualifications and represent his best judgment as an experienced and qualified professional engineer, familiar with the construction industry. The ENGINEER cannot and does not guarantee that proposals, bids or actual project or construction cost will not vary from opinions of probable cost prepared by him. If prior to the bidding or negotiating phase OWNER wishes greater assurance as to project or construction costs he shall employ an independent cost-estimator. 6. Access to Records: (a) The ENGINEER agrees to include subsections E-6(b) through E-6(e) below in all contracts and all subcontracts directly related to project services which are in excess of $25,000. 13 (b) The ENGINEER shall maintain books, records, documents and other evidence directly pertinent to performance of Agency loan work under this Agreement consistent with generally accepted accounting standards in accordance with the American Institute of Certified Public Accountants Professional Standards (666 Fifth Avenue, New York, New York 10019; June 1, 1987). The Agency or any of its duly authorized representatives shall have access to such books, records, documents and other evidence for the purpose of inspection, audit and copying. The ENGINEER will provide facilities for such access and inspection. (c) Audits conducted pursuant to this provision shall be in accordance with generally accepted auditing standards. (d) The ENGINEER agrees to the disclosure of all information and reports resulting from access to records pursuant to subsection E-6(b) above, to the Agency. Where the audit concerns the ENGINEER, the auditing agency shall afford the ENGINEER an opportunity for an audit exit conference and an opportunity to comment on the pertinent portions of the draft audit report. The final audit report will include the written comments, if any, of the audited parties. (e) Records under subsection E-6(b) above shall be maintained and made available during performance on Agency loan work under this agreement and until three years from date of final Agency loan audit for the project. In addition, those records which relate to any “dispute” appeal under an Agency loan agreement, or litigation, or the settlement of claims arising out of such performance, costs or items to which an audit exception has been taken, shall be maintained and made available until three years after the date of resolution of such appeal, litigation, claim or exception. 7. Covenant Against Contingent Fees - The ENGINEER warrants that no person or selling agency has been employed or retained to solicit or secure this contract upon an agreement or understanding for a commission, percentage, brokerage, or contingent fee, excepting bonafide employees. For breach or violation of this warranty, the loan recipient shall have the right to annul this agreement without liability or in its discretion to deduct from the contract price or 14 consideration or otherwise recover, the full amount of such commission, percentage, brokerage, or contingent fee. 8. Covenant Against Contingent Fees - The loan recipient warrants that no person or agency has been employed or retained to solicit or secure a PWSLP loan upon an agreement or understanding for a commission, percentage, brokerage, or contingent fee. For breach or violation of this warranty, the Agency shall have the right to annul the loan or to deduct from the loan or otherwise recover, the full amount of such commission, percentage, brokerage, or contingent fee. 9. Certification Regarding Debarment – The ENGINEER certifies that the services of anyone that has been debarred or suspended under Federal Executive Order 12549 has not, and will not, be used for work under this Agreement. 10. Affirmative Action – The ENGINEER agrees to take affirmative steps to assure that disadvantaged business enterprises are utilized when possible as sources of supplies, equipment, construction and services in accordance with the Clean Water Loan Program rules. As required by the award conditions of USEPA's Assistance Agreement with IEPA, the ENGINEER acknowledges that the fair share percentages are 5% for MBEs and 12% for WBEs. 11. The ENGINEER shall not discriminate on the basis of race, color, national origin or sex in the performance of this contract. The contractor shall carry out applicable requirements of 40 CFR Part 33 in the award and administration of contracts awarded under EPA financial assistance agreements. Failure by the contractor to carry out these requirements is a material breach of this contract which may result in the termination of this contract or other legally available remedies. 15 EXHIBIT 2 THE LIMITATIONS OF AUTHORITY, DUTIES AND RESPONSIBILITIES OF THE RESIDENT CONSTRUCTION OBSERVER ARE AS FOLLOWS: 1. The Resident Construction Observer shall act under the direct supervision of the ENGINEER, shall be the ENGINEER’s agent in all matters relating to on-site construction review of the contractor’s work, shall communicate only with the ENGINEER and the contractor (or contractor’s), and shall communicate with subcontractors only through the contractor or his authorized superintendent. The OWNER shall communicate with the Resident Construction Observer only through the ENGINEER. 2. The Resident Construction Observer shall review and inspect on-site construction activities of the contractor relating to portions of the Project designed and specified by the Engineer as contained in the Construction Contract Documents. 3. Specifically omitted from the Resident Construction Observer’s duties is any review of the contractor’s safety precautions, or the means, methods, sequences, or procedures required for the contractor to perform the work but not relating to the final or completed Project. Omitted design or review services include but are not limited to shoring, scaffolding, underpinning, temporary retainment of excavations and any erection methods and temporary bracing. 4. The specific duties and responsibilities of the Resident Construction Observer are enumerated as follows: (a) Schedules: Review the progress schedule, schedule of Shop Drawing submissions and schedule of values prepared by contractor and consult with ENGINEER concerning their acceptability. (b) Conferences: Attend preconstruction conferences. Arrange a schedule of progress meetings and other job conferences as required in consultation with ENGINEER and notify those expected to attend in advance. Attend meetings and maintain and circulate copies of minutes thereof. 16 (c) Liaison: (1) Serve as ENGINEER’s liaison with contractor, working principally through contractor’s superintendent and assist him in understanding the intent of the Contract Documents. (2) Assist ENGINEER in serving as OWNER’s liaison with contractor when contractor’s operations affect OWNER’s on-site operations. (3) As requested by ENGINEER, assist in obtaining from OWNER additional details or information, when required at the job site for proper erection of the work. (d) Shop Drawings and Samples: (2) Receive and record date of receipt of Shop Drawings and samples. (3) Receive samples which are furnished at the site by contrctor, and notify ENGINEER of their availability for examination. (3) Advise ENGINEER and contractor or its superintendent immediately of the commencement of any work requiring a Shop Drawing or sample submission if the submission has not been approved by ENGINEER. (e) Review of Work, Rejection of Defective Work, Inspections and Tests: (1) Conduct on-site inspection of the work in progress to assist ENGINEER in determining if the work is proceeding in accordance with the Contract Documents and that completed work will conform to the Contract Documents. (2) Report to ENGINEER whenever he believes that any work is unsatisfactory, faulty or defective or does not conform to the Contract Documents, or does not meet the requirements of any inspections, test or approval required to be made or 17 has been damaged prior to final payment; and advise ENGINEER when he believes work should be corrected or rejected or should be uncovered for inspection, or requires special testing, inspection or approval. (3) Verify that tests, equipment and systems start-ups, and operating and maintenance instructions are conducted as required by the Contract Documents and in presence of the required personnel, and that contractor maintains adequate records thereof; observe, record and report to ENGINEER appropriate details relative to the test procedures and start-ups. (4) Accompany visiting inspectors representing public or other agencies having jurisdiction over the Project, record the outcome of these inspections and report to ENGINEER. (f) Interpretation of Contract Documents: Transmit to contractor ENGINEER’s clarifications and interpretations of the Contract Documents. (g) Modifications: Consider and evaluate contractor’s suggestions for modifications in Drawings or Specifications and report them with recommendations to ENGINEER. (h) Records: (1) Maintain at the job site orderly files for correspondence, reports of job conferences, Shop Drawings and samples submissions, reproductions of original Contract Documents including all addenda, change orders, field orders, additional drawings issued subsequent to the execution of the Contract, ENGINEER’s clarifications and interpretations of the Contract Documents, progress reports, and other Project related documents. (2) Keep a diary or log book, recording hours on the job site, weather conditions, data relative to questions of extras or deductions, list of visiting officials and representatives of manufacturers, fabricators, suppliers and distributors, daily 18 activities, decisions, observations in general and specific observations in more detail as in the case of observing test procedures. Send copies to ENGINEER. (4) Record names, addresses and telephone numbers of all contractor’s, subcontractors and major suppliers of materials and equipment. (i) Reports: (1) Furnish ENGINEER periodic reports as required of progress of the work and contractor’s compliance with the approved progress schedule and schedule of Shop Drawing submissions. (2) Consult with ENGINEER in advance of schedule major tests, inspections or start of important phases of the work. (3) Report immediately to ENGINEER upon the occurrence of any accident. (j) Payment Requisitions: Review applications for payment with contractor for compliance with the established procedure for their submission and forward them with recommendations to ENGINEER, noting particularly their relation to the schedule of values, work completed and materials and equipment delivered at the site but not incorporated in the work. (k) Certificates, Maintenance and Operating Manuals: During the course of the work, verify that certificates, maintenance and operation manuals and other data required to be assembled and furnished by contractor are applicable to the items actually installed; and deliver this material to ENGINEER for his review and forwarding to OWNER prior to final acceptance of the work. (l) Completion: (1) Before ENGINEER issues a Statement of Substantial Completion, submit to contractor a list of observed items requiring completion or correction. 19 (2) Conduct final review in the company of ENGINEER, OWNER and contractor and prepare a final list of items to be completed or corrected. (3) Verify that all items on final list have been completed or corrected and make recommendations to ENGINEER concerning acceptance. ENTITY:ADMIN. WORKPRINCIPAL SENIORSENIOR SENIOR SENIOR ITEM COSTWORKIN PROJECTPROJECT PROJECTPROJECT PROJECT PROJECT CAD PROJECT HOUR PERITEMCHARGE MANAGERENG. II ENG.MANAGER SURVEYOR I TECHNICIAN MANAGER TECHNICIAN ADMIN. SUMM. ITEMNO. WORK ITEM HOURLY RATE: $191 $185$155 $133$168 $145 $121 $168 $133 $80DESIGN ENGINEERING2.1 Project Management and Administration 1 8 - - - - - - - - 9 1,671$ 2.2 Project Meetings1 2 2 2 - - - - - - 7 1,137$ 2.3 Contract Documents 3 8 24 32 - - - - 6 2 75 10,987$ 2.4 Bidding and Contracting - 7 - 10 - - - - - 5 22 3,025$ Final Engineering Subtotal: 5 25 26 44 - - - - 6 7 113 16,820$ CONSTRUCTION ENGINEERING3.1 Contract Administration5 17 - 16 - - - - - 3 41 6,468$ 3.2 Observation and Documentation4 11 - 72 - - - - - 3 90 12,615$ Construction Engineering Subtotal: 9 28 - 88 - - - - - 6 131 19,083$ PROJECT TOTAL: 14 53 26 132 - - - - 6 13 244 35,903 Printing = 250$ 34,065$ Legal Surveying = 5,000$ -$ Record Drawings = 5,000$ 798$ 500$ 1,040$ DIRECT EXPENSES = 10,750$ 35,903$ 46,653$ \\Milkyway\EEI_Storage\Docs\Public\Yorkville\2017\YO1746-P Fountain Village-Completion of Improvements\PSA\[03. Exhibit 3 - Level of Effort.xlsx]Fee SummaryOctober 26, 2017ESTIMATE OF LEVEL OF EFFORT AND ASSOCIATED COST FORPROFESSIONAL ENGINEERING SERVICES FOREXHIBIT 3FOUNTAIN VILLAGE - COMPLETION OF IMPROVEMENTSUnited City of Yorkville, ILPROJECT ROLE:Surveying Expenses = Drafting Expenses = Administrative Expenses = TOTAL LABOR EXPENSES = TOTAL EXPENSES = ENGINEERING SURVEYING DRAFTINGEngineering Expenses = DIRECT EXPENSESLABOR SUMMARYCCDD Testing = WORKYear:ITEM Month:NO. WORK ITEM Week Starting: 12341234123412341234123412341234FINAL DESIGN ENGINEERING2.1 Project Management and Administration2.2 Project Meetings2.3 Contract Documents2.4 Bidding and ContractingCONSTRUCTION ENGINEERING3.1 Contract Administration3.2 Observation and Documentation\\Milkyway\EEI_Storage\Docs\Public\Yorkville\2017\YO1746-P Fountain Village-Completion of Improvements\PSA\[04. Exhibit 4 - Schedule.xls]ScheduleProject Management & Administration Bidding and ContractingMeetings Contract AdminstrationContract Documents ConstructionEXHIBIT 4ANTICIPATED PROJECT SCHEDULEFOUNTAIN VILLAGE - COMPLETION OF IMPROVEMENTSUnited City of Yorkville, ILOctober 26, 2017February March May2017 2018LegendJune JulyAprilDecember January JOB NO:YO1419-D PREPARED BY:NLS/BPS DATE:August 23, 2017 PROJECT TITLE:FOUNTAIN VILLAGE ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 LSUM 1 5,000.00$ 5,000.00$ 2 LSUM 1 5,000.00$ 5,000.00$ 3 RE-PAINT FIRE HYDRANTS EACH 6 300.00$ 1,800.00$ 4 CB TA 4' DIA T11 F&G EACH 1 3,000.00$ 3,000.00$ 5 INLETS TA T11 F&G EACH 1 2,000.00$ 2,000.00$ 6 FOOT 33 100.00$ 3,300.00$ 7 EACH 2 500.00$ 1,000.00$ 8 EACH 2 300.00$ 600.00$ 9 EACH 2 500.00$ 1,000.00$ 10 INSTALL, REINSTALL, OR REPAIR FILLETS IN STRUCTURE - STORM EACH 8 100.00$ 800.00$ 11 RESTRICTOR REPAIR LSUM 1 1,000.00$ 1,000.00$ 12 FRAME REPLACEMENT - STORM EACH 1 500.00$ 500.00$ 13 PAVEMENT PATCHING SQ YD 10 150.00$ 1,500.00$ 14 RESTORATION - STORM LSUM 1 500.00$ 500.00$ 15 MISC. STORM SEWER REPAIRS EACH 10 500.00$ 5,000.00$ 16 STORM SEWER REMOVAL AND REPLACE FOOT 80 150.00$ 12,000.00$ 17 PIPE GROUTING - SANITARY LSUM 1 500.00$ 500.00$ 18 INSTALL TYPE III BARRICADES LSUM 1 1,000.00$ 1,000.00$ 19 CONCRETE CURB & GUTTER REMOVAL FOOT 180 10.00$ 1,800.00$ 20 COMBINATION CONCRETE CURB & GUTTER FOOT 250 35.00$ 8,750.00$ 21 PAVEMENT MARKINGS, LETTER & SYMBOL SQ FT 62 10.00$ 620.00$ 22 PAVEMENT MARKINGS, 6"FOOT 92 5.00$ 460.00$ 23 PAVEMENT MARKINGS, 24"FOOT 36 10.00$ 360.00$ 24 SIGNAGE EACH 1 500.00$ 500.00$ 25 GUARDRAIL INSTALLATION LSUM 1 30,000.00$ 30,000.00$ 26 ADA RAMPS - NORTH ENTRANCE EACH 2 2,000.00$ 4,000.00$ 27 INSTALL REMAINING LANDSCAPING LSUM 1 35,000.00$ 35,000.00$ 28 STORMWATER MANAGEMENT BASIN MAINTENANCE LSUM 1 50,000.00$ 50,000.00$ SUB-TOTAL 176,990.00$ 10% CONTINGENCY 17,700.00$ TOTAL CONSTRUCTION ESTIMATE 194,690.00$ 273,348.00$ RESET FRAME - STORM STORM MANHOLES TO BE ADJUSTED TOTAL FUNDS RECEIVED PRELIMINARY COST ESTIMATE ITEM PREPARE RECORD DRAWINGS MISC. LEGAL SURVEYING STORM SEWER CL A2 12 STRUCTURE CLEANING - STORM G:\Public\Yorkville\2014\YO1419-DG Fountain Village\Eng\PCE 2017-08-23 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 Consent Agenda #11 Tracking Number PW 2017-81 Kendall County TAP Grant Application City Council - November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda PW 2017-81 Majority Approval Consider KC-TAP Grant Application for the Fox Road Multi-Use Path to acquire Right-of-way and easements for the project. Erin Willrett Administration Name Department Summary The Kendall County Transportation Alternatives Program (KC-TAP) has allocated approximately $60,000 for this 2018 Program. This program was put together to encourage residents of Kendall County to use alternative modes of transportation, such as walking or riding bicycles. The Kendall County Board will select projects that are most consistent with the goal to reduce motor vehicle trips on the County Highway Network by promoting alternative modes of transportation. Projects can be funded up to 50% with KC-TAP funds with a total award limited to $50,000 per project. The projects must be located along State of County Highways in Kendall County. The applications must be received by December 31, 2017 to be eligible for the funding. The review and selection period will take place after that and the projects are expected to be announced by April 1st. Background Staff has identified Fox Road Multi-Use path as a potential project. This path would extend from IL 47 to Hoover Forest Preserve and the monies would be applied to right-of-way and easement acquisition to move forward with the path. This path would provide a safe route for cyclists and pedestrians to travel to and from the downtown area to City and County subdivisions without walking/biking on Fox Road that would eventually lead to Hoover Forest Preserve. This would also give pedestrians and cyclists a safe alternative to an on-street option. This would be the first leg of a very important regional trail. Hoover Forest Preserve is a regional destination. It is the home course for the Yorkville Foxes boys and girls cross country teams, a county wide outdoor education center and meeting center. In addition, the preserve has 400+ acres to explore along the Fox River. In the long term, this trail would bring the City’s regional trail system closer to the Eldamain Road Bridge project, which is expected to have its own trail system. It is expected that the Eldamain Rd Bridge project will bring the entire trail system very close to the Silver Springs State Park. This proposed path would provide a safe route for cyclists and pedestrians to travel to and from the downtown area to City and County subdivisions without walking/biking on Fox Road that would eventually lead to Hoover Forest Preserve. This trail would allow over 450 homes in the River’s Edge subdivision, White Oak, Fox Glen, Fox Lawn, and homes within the older downtown area of Yorkville, new access to the regional trail network. In the opposite direction, this trail would provide direct trail access to Hoover Forest Preserve’s trail system for the majority of the City. To acquire the right-of-way and easement for the project, it is estimated to cost $553,313. The KC-TAP grant request would be $50,000 with a remaining local responsibility (City) cost of $503,313. Staff is also applying for Illinois Transportation Enhancement Program (ITEP) grant funds for this potential project. The total cost of this project is approximately $2,534,000. ITEP is a Federal grant Memorandum To: Public Works Committee From: Erin Willrett, Assistant City Administrator CC: Bart Olson, City Administrator Date: November 21, 2017 Subject: Potential 2018 KC-TAP Grant Application – Fox Road Multi- Use Path, Land Acquisition that will provide reimbursement up to 50 percent for right-of-way and easement acquisition costs, and up to 80 percent for preliminary engineering, utility relocations, construction engineering, and construction costs. The required for 20 percent or 50 percent local match is the responsibility of the project sponsor (City). The City is seeking $1,700,000 for this project through the ITEP grant application. The local share of the project ($850,000) will be the responsibility of the City ($725,000) and the County ($125,000). If the City were to receive KC-TAP grant funding and ITEP funding for this project, the monies would go toward the local share of the ITEP grant. If the City received the KC-TAP grant funding and did NOT receive the ITEP funding the City would use the KC-TAP grant to acquire the right-of-way necessary for a portion of the trail to connect the White Oak Subdivision to the existing sidewalk east of the subdivision. Staff would revise the cost estimate and submit it to Kendall County at that time. Kendall County staff has indicated that they would review a revision if the ITEP funding was not awarded to this project. Budget requests for the local share of the project would come back to the Committee and City Council for a future vote, once the funding has been announced by both Kendall County (KC-TAP grant) and IDOT (ITEP grant). Recommendation Staff recommends applying for ROW and/or easement acquisition for the 2018 KC-TAP Grant program for Fox Road Multi-Use Path project. KC‐TAP Grant, Application November 14, 2017 Erin Willrett Assistant City Administrator City of Yorkville 800 Game Farm Road Yorkville, IL 60560 Location Map (Attached) Concept Plan Exhibit w/ Typical Section (Attached) Proof that the project is part of the local agency’s long‐range plan: The Fox Road Multi‐Use Path improvements will consist of constructing within existing right of way and acquired easements, a 2‐inch thick hot‐mix asphalt pavement upon an 8‐inch aggregate base, a box culvert or pedestrian bridge over an unnamed tributary crossing, signage, pavement markings, ADA detectable warning devices, erosion control, tree removal and replacement, landscaping, and restoration. For this grant, the City would be looking to help fun right‐of‐way and easement acquisition. Bicycle travel along Fox Road is currently ranked a Low D in cyclist comfort (A being highest level of comfort) according to the legend on the Kane/Kendall 2017‐18 Bicycle Map. This trail would increase bicycle comfort on a route that would lead to the trail along Illinois Route 47/Bridge Street and further north to the ITEP‐funded Kennedy Road Path (constructed 2017) as well as other local and regional trails. This would also be the first leg of a very important regional trail. Hoover Forest Preserve is a regional destination. It is the home course for the Yorkville High School boys and girls cross country teams, a county wide outdoor education center and meeting center. In addition, the preserve has 400+ acres to explore along the Fox River. The second link that this trail would offer would be the future Eldamain Road Bridge. The third and most important regional link would be the possible connection to Silver Springs State Park. If connected, it could be a regional destination for many to enjoy all that Silver Springs has to offer. Construction Timeline (Attached) Detailed Cost Estimate with Breakdown of Funding Sources (Attached) OrangeFoxWashingtonSchoolhouseKellyMorganNorwayKingFox Gl e n WalshBirchChurchBurningBushCedarBridgeSharonMorganGardenAaronCenterFirFox GlenMadisonBellMainVanEmmonMainStateJeffersonWhi t e Oak C o r n e r s t o n eMainPoplarMadisonHydraulic TommyHughesRidgeGreenBriarWhiteOakColumbineRedhorseBlaineTylerCreek HillsideBuckthornSunflowerMain PineStateAdrianDolphBeecherP a v i l l i o nHeustisColton RiverRiverBirchHickorySpruceHillviewWalshStagecoachWolfHighviewWashingtonStagecoachBeaverWi n d ham LakesideHighviewMapleWa ln u t WatercressHydraulicChallyWalshKellyStonyCreekRiverBirchFoxGlenAsterNorwayBadgerWood SageSaravanosFoxHi ghpointElizabeth Blackhawk Spri ngs For d EldamainMitchelColonialBarberryGardenPolo ClubWillow SpringsSchaefer Red Gate HighpointLegendFuture County Shared Use Path (Eldamain Rd)Proposed Shared Use PathFuture City Shared Use PathYorkville TrailsCity Owned/Maintained AsphaltIn Developer PUD AgreementProposed ConceptualMap produced by United City of Yorkville GISOswego Trail Data provided by Oswegoland Park DistrictSilver Springs State ParkRiver's EdgeHoover Forest PreserveEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700 / www.eeiweb.conLOCATION MAPDATE:NOVEMBER 2017United City of Yorkville800 Game Farm RoadYorkville, IL 60560(630) 553-4350http://www.yorkville.il.us2018 ITEP APPLICATIONFOX ROAD SHARED USE PATHUNITED CITY OF YORKVILLEKENDALL COUNTY, ILLINOISCONSULTING ENGINEERSNO. DATE REVISIONSPROJECT NO.:YO1636PATH:H:/GIS/PUBLIC/YORKVILLE/2016/YO1636YO1636_FOX ROAD SHARED USE PATH.MXDFILE:fffääNORTHSubatForest PreserveWhite Oak EstatesRice ParkDowntown BusinessesJames E. PriceParkGreenbriarGilbertParkYorkvilleIntermediate SchoolPavillion HeightsFOX RIVER4771126 Fox RdRiver RdS B r i d g e S tW Fox StP o p l a r D r Hale StW a l s hDrMill StPavillion RdSchaefer RdW River StState StW H i g h p o i n t R dS Main StIllinoisRoute#71StagecoachTrlDeerStHillside DrHeustis StKing StR e d G ate Ln F o rdD rEldamain RdGreen Briar RdBeaver StW Center StW Ridge StHighviewDrN Bridge StMorgan StKellyAveChurch StMitchel DrPoloClubDrAdrian StW Somonauk StFox CtColton StW Madison StE Orange StWalsh CirE H i g h p o i n t R dSchoolhouse RdBlaine StWhiteOakWayElizabeth StColonialPkwyWindhamCirB a d g e r S tGarden StE Main StRiver Birch DrW B a r b e rryCirWolf StNorway CirA s t e r D rE Washington StW Van Emmon StBonnie LnR e d h o r s e L n B l a c k h a w k S p r i n g sE Van Emmon StEBarberryCirW a ln u t D rS a ravanosDrE Hydraulic AveWatercress RdFoxGlenDrWCornersto n e DrStony Creek LnC o r a l b e r r y C t Pine CtG a r d enCirW Hydraulic AveW Dolph StFir CtBell StG l e n N e l s o n D r E Cedar CtW Birch CtBuckthorn CtIllinois Route #71Engineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700UNITED CITY OF YORKVILLE2018 ITEP APPLICATIONFOX ROAD SHARED USE PATH www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:NOVEMBER 2017YO1736YO1736_2018 ITEP AppH:\GIS\PUBLIC\YORKVILLE\2017\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us1,400 0 1,400700 FeetHOOVER FOREST PRESERVELegendFuture County Shared Use Path (Eldamain Rd)Future City Shared Use PathProposed Shared Use PathExisting City Owned/Maintained AsphaltExisting County TrailSILVER SPRINGSSTATE PARK8,350 FTFOX RIVER4771126 Task Description Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul TAP and ITEP Grant Announcement Dates Engineering Agreements Executed Phase I Preliminary Engineering/PDR Phase I Design Approval Plats and Legal Descriptions IDOT Review and Approval Appraisals & Review Appraisals IDOT Review and Approval Negotiations IDOT Review ROW Certification Engineering Key Dates Agency Review ROW Acquisition Phase I Preliminary Engineering/PDR and Phase I Design Approval shown for information and reference for timing of land acquisition activities. 2018 2020 Kendall County 2019 Land Acquisition Project Schedule Fox Road Multi-Use Path United City of Yorkville JOB NO:YO1736-C DESIGNED:CCJ DATE:November 14, 2017 PROJECT TITLE:Fox Road Multi-Use Path ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 SF 59,250 10.00$ 592,500.00$ 2 SF 50,625 5.00$ 253,125.00$ 3 EA 29 2,500.00$ 72,500.00$ 4 EA 29 2,000.00$ 58,000.00$ 5 EA 29 1,000.00$ 29,000.00$ 6 EA 29 3,500.00$ 101,500.00$ 7 -$ 8 -$ 9 -$ 10 -$ 11 -$ 12 -$ 13 -$ 14 -$ 15 -$ 16 -$ 17 -$ 18 -$ 19 -$ 20 -$ 21 -$ 22 23 24 25 26 27 -$ 28 -$ SUBTOTAL LAND ACQUISITION COSTS 1,106,625.00$ TOTAL ITEP 2018 GRANT REQUEST 553,312.50$ TOTAL LOCAL SHARE 553,312.50$ KC - TAP 2018 GRANT REQUEST 50,000.00$ REMAINING LOCAL PARTICIPATION 503,312.50$ PARCEL REVIEW APPRAISAL PARCEL NEGOTIATIONS Preliminary Cost Estimate - Land Acquisition along Fox Road - IL 47 to Hoover Forest Preserve ITEM RIGHT-OF-WAY ACQUISITION PERMANENT EASEMENT ACQUISITION PARCEL PLAT OF HIGHWAY/TITLE PARCEL APPRAISAL 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/320/City-Council 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 Consent Agenda #12 Tracking Number PW 2017-82 Ordinance Amending the Code of Ordinances Regulating On-Street Parking (Mill Street) City Council – November 28, 2017 PW 11/21/17 Moved forward to CC consent agenda. PW 2017-82 Majority Approval See attached memo. Bart Olson Administration Name Department Summary Review of parking restrictions on Mill St. This item was requested by Alderman Frieders, based on an observation from Alderwoman Milschewski. Background The City passed a parking restriction on both sides of Mill Street between Fox St and Van Emmon Rd in 2008. This parking restriction was put in place because of the narrow roadway, street slope, and location of the roadway, sidewalk, and parkway within the right-of-way. In short, the right- of-way is somewhat narrow (50’) and the location of the roadway within the right-of-way makes the eastern edge of the right-of-way very close to the back of curb. There is not room within the right-of- way or actual roadway to accommodate on-street parking. The 2008 parking restriction on Mill Street is captured within City Code section 6-2-2. The language of the restriction is different than most other street language in that the code specifically restricts parking “on the paved/hard surface” on both sides of the street. The phrase “on the paved/hard surface” is not used elsewhere in the code, and the implication is that it might be ok to park on the grassy area adjacent to the roadway During a discussion about street parking in this area, related to festivals, Alderwoman Milschewski posed the question as to whether it was ok for residents along this stretch of Mill Street to park on the grassy parkway. Parking within an unpaved area or a parkway is prohibited in two sections of the City Code. Section 6-2-3D1 makes it clear that all parking is prohibited on all City parkways at all times. The zoning code also includes further clarification in 10-16-3D5 that all open off street parking areas shall be improved with pavement. These two sections address safe traffic flow (6-2-3D1) and avoiding environmental issues from leaking fluid (10-16-3D5). As part of the request to look at the parking restrictions and the current, infrequent practice of parking within the parkway, we polled the Police Department executive staff, Public Works Director, Community Development Director, and City Engineer. Each staff member did not recommend either changing the on-street parking restriction or allowing off-street/parkway parking. Recommendation Staff feels the language of the code relating to Mill St and the signage on Mill St inappropriately communicates that parking within the non-paved areas on Mill St is allowed. We would seek to have the sign changed to communicate a more simple “no parking” law. To the extent that the City Attorney feels this must be matched with a City Code amendment, we would submit that at a future meeting. Memorandum To: Public Works Committee From: Bart Olson, City Administrator CC: Date: November 14, 2017 Subject: Mill St Parking 6-2-2: PARKING PROHIBITED ON DESIGNATED STREETS: MILL STREET A "no parking" zone on the paved/hard surface on both sides of Mill Street between Van Emmon Road and Fox Street in Yorkville. The public works department is directed to prepare and install "No Parking" signs at this location. (Ord. 2008-74, 8-26-2008) 6-2-3: ADDITIONAL PARKING PROHIBITIONS: D. City Parkways: 1. Prohibited Parking Areas Described: Parking shall be prohibited on all city parkways in the area between the curb and sidewalk area at all times. 2. Right To Tow Any Vehicle: The city shall be allowed the right to tow any vehicle from said "no parking" zones that is parked in violation thereof, and assess to the owner or driver of said vehicle, any and all reasonable towing charges as are billed to the city. (Ord. 2008-74, 8-26- 2008) 10-16-3: OFF STREET PARKING REGULATIONS: D. Design Standards: 5. Surfacing: All open off street parking areas shall be improved with a pavement meeting state of Illinois standard A-3 or equivalent. Ordinance No. 2017-____ Page 1 Ordinance No. 2017-_____ AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS REGULATING ON-STREET PARKING NOW THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Title 6, Chapter 2, Section 2, of the United City of Yorkville Code of Ordinances is hereby amended by deleting the following: 6-2-2: PARKING PROHIBITED ON DESIGNATED STREETS: MILL STREET A "no parking" zone on the paved/hard surface on both sides of Mill Street between Van Emmon Road and Fox Street in Yorkville. The public works department is directed to prepare and install "No Parking" signs at this location. Section 2. Title 6, Chapter 2, Section 2, of the United City of Yorkville Code of Ordinances is hereby amended by adding the following: MILL STREET A "no parking" zone on both sides of Mill Street between Van Emmon Road and Fox Street in Yorkville. The public works department is directed to prepare and install "No Parking" signs at this location. Section 3. If any Section, subsection, sentence, clause, phrase or portion of this Chapter is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision, and such holding shall not affect the validity of the remaining portions hereof. Section 4. This Ordinance shall be in full force and effect upon its passage, approval, and publication as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ____ day of ______________________, 2017. ______________________________ CITY CLERK Ordinance No. 2017-____ Page 2 CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois this ____ day of ______________________, 2017. ______________________________ MAYOR 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/320/City-Council 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 #1 Tracking Number Minutes of the Regular City Council – October 24, 2017 City Council – November 28, 2017 Majority Approval Approval of Minutes Beth Warren City Clerk Name Department MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, OCTOBER 24, 2017 Mayor Golinski called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. City Clerk Warren called the roll. Ward I Koch Present Colosimo Present Ward II Milschewski Present Plocher Present Ward III Frieders Present Funkhouser Present Ward IV Tarulis Present Hernandez Present Also present: City Clerk Warren, City Attorney Orr, Police Chief Hart, Deputy Chief of Police Klingel, Public Works Director Dhuse, Finance Director Fredrickson, EEI Engineer Sanderson, Community Development Director Barksdale-Noble, Director of Parks and Recreation Evans QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS Community Hero Award Mayor Golinski stated there is a super secret community hero award presentation tonight. Mayor Golinski called Jen Slepika, with Suicide Prevention Services, to the front to take over. Ms Slepika spoke and stated she remembered when Alderman Frieders messaged her about the suicide prevention proclamation that he was writing. Alderman Frieders sent Ms Slepika a rough draft asking if there were any additions or changes that she wanted to make. The only thing Ms Slepika wanted to add were the words Suicide Prevention Services, for she wanted people to know that this program exists to help. Aside from that, the proclamation was perfect. Originally Ms Slepika thought that this was just for the City of Yorkville but it ended up being for 25 communities in the area. Ms Slepika listed all the communities that adopted Alderman Frieders proclamation. On Friday October 26, 2017, Alderman Frieders' proclamation will be read in front of Springfield in the state of Illinois. Ms Slepika thanked Alderman Frieders for reaching out to every area of City Council to share his proclamation with them. She thanked Alderman Frieders for writing this proclamation. Ms Slepika stated Alderman Frieders' dedication to the Suicide Prevention Services mission is incredible and Suicide Prevention Services is so grateful. Ms Slepika shared that specifically in this proclamation it asks each of us to reach out to our friends, family, and neighbors to let them know that they are appreciated and valued, by any means necessary. She thanked the City Council for its time in joining her to celebrate Alderman Frieders. Ms Slepika stated that she would like to use this platform to show Alderman Frieders how much he is loved, valued, and appreciated. She thanked Yorkville for giving her this opportunity. She thanked Alderman Frieders for encouraging the public to talk about something that no one wants to talk about. Thank you for talking about suicide. Ms Slepika asked that on your way out today, please hug someone, even if you don't know them, because we are a community, a family and we need to support one another and live out our appreciation for Alderman Frieders. Alderman Frieders shared his feelings on receiving this community hero award. He thanked everyone for acknowledging him but more important acknowledging the topic of suicide. PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS Mayor Golinski stated that Citizen comments would be allowed at this time, even if the comments were not related to the agenda items. Gail Gaebler, 202 East Street, announced that there is a group of individuals considering the formation of a nonprofit organization called the Friends of Ron Clark park to improve this City's park by the removal of evasive plants located in the park. She mentioned an offer made by Mark Southern, ecological consultant and president of ENCAP, in Dekalb. Mr. Southern offered a year of free maintenance and stewardship work through 2018 as a donation to a non-profit group looking to restore Ron Clark Park. She and this group are seriously considering Mr. Southern's generous offer. DRAFT The Minutes of the Regular Meeting of the City Council – October 24, 2017 – Page 2 of 4 Nathan Schnttke spoke in regards to Ron Clark Park. He is very upset that the City and its group of planners tried to incorporate Ron Clark Park into a commercial project despite the fact that the parks use designated for recreation and learning only. CONSENT AGENDA 1. 2018 Road to Better Roads Program – Engineering Agreement – authorize Mayor and City Clerk to execute (PW 2017-69) 2. Windett Ridge Unit 1 – Acceptance of Improvements – accept the public improvements as described in Exhibit A attached to the Bill of Sale for ownership and maintenance by the City and authorize the release of the existing security upon receipt of a maintenance guarantee in the amount of $66,478.00, subject to verification that the developer has no outstanding debt owed to the City for this project and subject to receipt of a signed Bill of Sale (PW 2017-72) 3. ITEP Project Selection – authorize staff to submit applications for ITEP grants for the following projects: Fox Road Multi-Use Path from IL 47 to Hoover Forest Preserve, ComEd Multi-Use Path from Kingsmill Street to Riverfront Park, and Downtown Hill Landscaping (PW 2017-73) 4. Ordinance 2017-51 Approving a Site Access Agreement with SMSA Limited Partnership Doing Business as Verizon Wireless (610 Tower Lane) – authorize Mayor and City Clerk to execute (PW 2017-74) 5. Monthly Treasurer’s Report for September 2017 (ADM 2017-72) 6. Annual Treasurer’s Report (ADM 2017-77) 7. Tax Levy Estimate – approve a tax levy estimate for 2017, to be used for purposes of conducting a public hearing on the tax levy in the amount of $4,003,284 (ADM 2017-78) Mayor Golinski entertained a motion to approve the consent agenda as presented. So moved by Alderman Koch; seconded by Alderman Hernandez. Motion approved by a roll call vote. Ayes-8 Nays-0 Colosimo-aye, Milschewski-aye, Tarulis-aye, Frieders-aye, Funkhouser-aye, Koch-aye, Hernandez-aye, Plocher-aye MINUTES FOR APPROVAL None. BILLS FOR PAYMENT Mayor Golinski stated that the bills were $1,420,018.05. REPORTS MAYOR’S REPORT None. PUBLIC WORKS COMMITTEE REPORT Letter of Intent – IDOT Improvement of US 30 from IL 47 to IL 31 (PW 2017-70) Alderman Frieders made a motion to authorize the Mayor to sign the letter of intent concurring with the project scope, concurring with the sidewalk path scope, costs and long-term maintenance, concurring with the shared-use path scope, costs and long-term maintenance, and concurring with the landscaped median long-term maintenance; seconded by Alderman Milschewski. Alderman Colosimo stated he is against the initial expenditure for engineering costs as well as the future costs associated with the project. He asked the rest of the Council to vote no. Alderman Funkhouser verified with EEI Engineer Sanderson that the estimated for the project includes the engineering and construction costs. Alderman Funkhouser also stated that Yorkville's portion of this project is small and estimates it as only 10% of the entire project. He asked if the maintenance portion of the project included turf and landscaping and if so what would the City be responsible for. EEI Engineer Sanderson said if the project is only turf, then Yorkville has no future costs. If there is landscaping that would change. Motion approved by a roll call vote. Ayes-6 Nays-2 Hernandez-aye, Koch-aye, Plocher-aye, Frieders-aye, Tarulis-nay, Colosimo-nay, Funkhouser-aye, Milschewski-aye Ordinance 2017-52 Amending the Water Use and Service Regulations (PW 2017-63) Alderman Frieders made a motion to approve an ordinance amending the water use and service regulations and authorize the Mayor and City clerk to execute; seconded by Alderman Milschewski. Alderman Colosimo wanted to clarify the part of the ordinance concerning shutoff of water in multi unit properties. Public Works Director Dhuse and Alderman Colosimo discussed this issue. Alderman Frieders The Minutes of the Regular Meeting of the City Council – October 24, 2017 – Page 3 of 4 stated the purpose of this ordinance is to place the burden back on the landlord, and not involve the City staff in dealing with the individual tenants. Motion approved by a roll call vote. Ayes-8 Nays-0 Koch-aye, Plocher-aye, Frieders-aye, Tarulis-aye, Colosimo-aye, Funkhouser-aye, Milschewski-aye, Hernandez-aye ECONOMIC DEVELOPMENT COMMITTEE REPORT Ordinance Extending the New Residential Construction Incentive Program (B.U.I.L.D. Program) (EDC 2017-65) Alderman Koch made a motion to approve an ordinance extending the new residential construction incentive program (B.U.I.L.D program) and authorize the Mayor and City Clerk to execute; seconded by Alderman Hernandez. Alderman Colosimo stated it has been a good day today. Mayor Golinski stated it was a good program but never designed to last forever. Alderman Colosimo stated this would be the seventh extension to the B.U.I.L.D. Program. He feels that this program has put an extensive drain on the water fund, which more than likely will result in increased water bills to the residents. Alderman Colosimo feels strongly that the Council should end this program at the end of the year. Alderman Frieders said he was in favor of the B.U.I.L.D. Program for a while. He now feels it is a good thing to let the B.U.I.L.D. Program end at the end of the year. Alderman Funkhouser believes the B.U.I.L.D. Program has benefited the City and remains in favor of this program. Alderman Milschewski agrees with Alderman Funkhouser. Mayor Golinski said that no one has mentioned the revenue received from the special census. That revenue will continue forever. Motion failed by a roll call vote. Ayes-3 Nays-5 Plocher-nay, Frieders-nay, Tarulis-nay, Colosimo-nay, Funkhouser-aye, Milschewski-aye, Hernandez-nay, Koch-aye PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT No report. PARK BOARD No report. PLANNING AND ZONING COMMISSION Sidewalk/Parklet Cafes a. Ordinance 2017-53 Amending the Yorkville Zoning Ordinance by Adding Guidelines, Standards and Procedures for Temporary and Seasonal Uses in the City’s Right-of-Way (PZC 2017-11) Mayor Golinski entertained a motion to approve an ordinance amending the Yorkville zoning ordinance by adding guidelines, standards and procedures for temporary and seasonal uses in the City's right-of-way and authorize the Mayor and City Clerk to execute. So moved by Alderman Tarulis; seconded by Alderman Colosimo. Alderman Frieders discussed this ordinance and asked the Council to consider amending the ordinance by allowing outdoor events on a case by case basis outside the time of April to October. He also stated that he would like to see an additional amendment to allow the use of a loud speaker at local businesses following all City noise ordinances. Alderman Milschewski pointed that the noise from these establishments is heard by the local residents. Alderman Frieders said if there were complaints then that would give the opportunity for the establishments to make adjustments. Alderman Colosimo agrees with Alderman Frieders as to giving the community director the flexibly to allow outdoor events during this time. He is not in support of the loud speakers being outside. Alderman Frieders asked for consensus for the second half of his amendment. City Attorney Orr suggested that this ordinance should go back to committee. There are several months before this has to be implemented. She stated that hopefully the committee could get this to a form in terms of getting discretion and better direction. Alderman Frieders asked if it was possible to vote on this with the amendment that most of the Council seems ok with and then addressing the loud speaker to a later date. Alderman Colosimo tried to help Alderman Frieders with stating what he wanted to amend. Alderman Frieders wanted to amend this ordinance to include the annual scheduling to include outside of the April 2nd to October 31st with the community development director authorization on a case by case basis; seconded by Alderman Tarulis. Mayor Golinski stated roll call vote on the amendment The Minutes of the Regular Meeting of the City Council – October 24, 2017 – Page 4 of 4 Motion approved by a roll call vote. Ayes-8 Nays-0 Frieders-aye Tarulis-aye, Colosimo-aye, Funkhouser-aye, Milschewski-aye, Hernandez-aye, Koch-aye, Plocher-aye Mayor Golinski stated now back to the original amended motion. He asked if Alderman Frieders is going to leave the speaker issue off, for now. Alderman Frieders stated yes. Mayor Golinski stated roll call vote on the original amended motion. Motion approved by a roll call vote. Ayes-8 Nays-0 Tarulis-aye, Colosimo-aye, Funkhouser-aye, Milschewski-aye, Hernandez-aye, Koch-aye, Plocher-aye, Frieders-aye b. Ordinance 2017-54 Adding Outdoor Liquor License Regulations for Patio Service Adjacent to Licensed Premises in the City’s Right-of-Way (PS 2017-17) Mayor Golinski entertained a motion to approve an ordinance adding liquor license regulations for patio service adjacent to licensed premises in the City's right-of-way and authorize the Mayor and City Clerk to execute. So moved by Alderman Colosimo; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Colosimo-aye, Funkhouser-aye, Milschewski-aye, Hernandez-aye, Koch-aye, Plocher-aye, Frieders-aye, Tarulis-aye CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT No report. STAFF REPORT No report. ADDITIONAL BUSINESS None. EXECUTIVE SESSION Mayor Golinski entertained a motion to go into Executive Session for the purpose of 1. For the discussion of minutes of meetings lawfully closed under the Open Meetings Act, whether for purposes of approval by the body of the minutes or semi-annual review of the minutes. 2. Litigation So moved by Alderman Colosimo; seconded by Alderman Hernandez. Going into Executive Session was approved unanimously by a viva voce vote. The City Council entered Executive Session at 7:53 p.m. The City Council returned to regular session at 8:03 p.m. CITIZEN COMMENTS None. ADJOURNMENT Mayor Golinski stated meeting adjourned. Meeting adjourned at 8:04 p.m. Minutes submitted by: Beth Warren, City Clerk, City of Yorkville, Illinois 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/320/City-Council 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 Bills for Payment Tracking Number Bills for Payment (Informational): $1,317,716.99 City Council – November 28, 2017 None – Informational Amy Simmons Finance Name Department 01-110ADMINISTRATION12-112SUNFLOWERSSA 42-420DEBTSERVICE 83-830LIBRARYDEBTSERVICE01-120FINANCE 15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS 84-840LIBRARYCAPITAL01-210POLICE 23-216MUNICIPALBUILDING 52-520SEWEROPERATIONS 87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-230CITY-WIDECAPITAL 72-720LANDCASH 88-880DOWNTOWNTIF01-410STREETOPERATIONS 25-205POLICECAPITAL 79-790PARKSDEPARTMENT 90-XXXDEVELOPERESCROW01-640ADMINSTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPT 95-XXXESCROWDEPOSIT11-111FOXHILLSSA 25-225PARKS&RECREATIONCAPITAL82-820LIBRARYOPERATIONSDATE: 11/16/17 UNITED CITY OF YORKVILLE TIME: 10:07:23 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 11/16/17CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 526146 BNSF BNSF RAILWAY COMPANY 90160064 10/01/17 01 INSTALL PEDESTRIAN FLASHERS & 23-230-60-00-6094 96,040.58 02 GATES AT KENNEDY RD ** COMMENT **INVOICE TOTAL: 96,040.58 *CHECK TOTAL: 96,040.58 526147 DCONST D. CONSTRUCTION, INC. 1700052.2 11/09/17 01 ENGINEER'S PAYMENT ESTIMATE 23-230-60-00-6084 7,919.94 02 #2 - COUNTRYSIDE ** COMMENT ** 03 PARKWAY/CENTER PARKWAY ** COMMENT ** 04 RESURFACING ** COMMENT **INVOICE TOTAL: 7,919.94 *CHECK TOTAL: 7,919.94 526148 R0001961 BENJAMIN & JENNIFER KILGORE 20170409-BUILD 11/09/17 01 987 N CARLY CR BUILD PROGRAM 25-000-24-21-2445 680.00 02 987 N CARLY CR BUILD PROGRAM 51-000-24-00-2445 5,320.00 03 987 N CARLY CR BUILD PROGRAM 52-000-24-00-2445 4,000.00INVOICE TOTAL: 10,000.00 *CHECK TOTAL: 10,000.00 526149 R0001962 STACY PARRILLO 20170547-BUILD 11/02/17 01 702 KENTSHIRE BUILD PROGRAM 23-000-24-00-2445 2,857.60 02 702 KENTSHIRE BUILD PROGRAM 25-000-24-20-2445 300.00 03 702 KENTSHIRE BUILD PROGRAM 25-000-24-21-2445 900.00 04 702 KENTSHIRE BUILD PROGRAM 42-000-24-00-2445 50.00 05 702 KENTSHIRE BUILD PROGRAM 51-000-24-00-2445 2,470.00INVOICE TOTAL: 6,577.60 *CHECK TOTAL: 6,577.60Page 1 of 35 01-110ADMINISTRATION12-112SUNFLOWERSSA 42-420DEBTSERVICE 83-830LIBRARYDEBTSERVICE01-120FINANCE 15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS 84-840LIBRARYCAPITAL01-210POLICE 23-216MUNICIPALBUILDING 52-520SEWEROPERATIONS 87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-230CITY-WIDECAPITAL 72-720LANDCASH 88-880DOWNTOWNTIF01-410STREETOPERATIONS 25-205POLICECAPITAL 79-790PARKSDEPARTMENT 90-XXXDEVELOPERESCROW01-640ADMINSTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPT 95-XXXESCROWDEPOSIT11-111FOXHILLSSA 25-225PARKS&RECREATIONCAPITAL82-820LIBRARYOPERATIONSDATE: 11/16/17 UNITED CITY OF YORKVILLE TIME: 10:07:23 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 11/16/17CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 526150 R0001963 TRACIE & BRYAN MINOGUE 20170550-BUILD 11/02/17 01 2629 FAIRFAX WAY BUILD PROGRAM 23-000-24-00-2445 3,349.20 02 2629 FAIRFAX WAY BUILD PROGRAM 25-000-24-20-2445 300.00 03 2629 FAIRFAX WAY BUILD PROGRAM 25-000-24-21-2445 900.00 04 2629 FAIRFAX WAY BUILD PROGRAM 42-000-24-00-2445 50.00 05 2629 FAIRFAX WAY BUILD PROGRAM 51-000-24-00-2445 2,470.00INVOICE TOTAL: 7,069.20 *CHECK TOTAL: 7,069.20 526151 R0001964 REMY & JESSICA TINEO 20170061-BUILD 11/08/17 01 2004 PRAIRIE GR BUILD PROGRAM 51-000-24-00-2445 6,000.00 02 2004 PRAIRIE GR BUILD PROGRAM 52-000-24-00-2445 4,000.00INVOICE TOTAL: 10,000.00 *CHECK TOTAL: 10,000.00 526152 R0001965 JACKIE CASEY 20170214-BUILD 10/04/17 01 2631 MCLELLAN BUILD PROGRAM 23-000-24-00-2445 3,356.40 02 2631 MCLELLAN BUILD PROGRAM 25-000-24-20-2445 600.00 03 2631 MCLELLAN BUILD PROGRAM 25-000-24-21-2445 1,600.00 04 2631 MCLELLAN BUILD PROGRAM 25-000-24-22-2445 100.00 05 2631 MCLELLAN BUILD PROGRAM 42-000-24-00-2445 50.00 06 2631 MCLELLAN BUILD PROGRAM 51-000-24-00-2445 870.00 07 2631 MCLELLAN BUILD PROGRAM 52-000-24-00-2445 1,000.00INVOICE TOTAL: 7,576.40 *CHECK TOTAL: 7,576.40 526153 R0001966 ERIC & IOANA GREENUP 20170508-BUILD 11/02/17 01 437 SUTTON BUILD PROGRAM 23-000-24-00-2445 3,151.60 02 437 SUTTON BUILD PROGRAM 25-000-24-20-2445 300.00Page 2 of 35 01-110ADMINISTRATION12-112SUNFLOWERSSA 42-420DEBTSERVICE 83-830LIBRARYDEBTSERVICE01-120FINANCE 15-155MOTORFUELTAX(MFT)51-510WATEROPERATIONS 84-840LIBRARYCAPITAL01-210POLICE 23-216MUNICIPALBUILDING 52-520SEWEROPERATIONS 87-870COUNTRYSIDETIF01-220COMMUNITYDEVELOPMENT23-230CITY-WIDECAPITAL 72-720LANDCASH 88-880DOWNTOWNTIF01-410STREETOPERATIONS 25-205POLICECAPITAL 79-790PARKSDEPARTMENT 90-XXXDEVELOPERESCROW01-640ADMINSTRATIVESERVICES25-215PUBLICWORKSCAPITAL79-795RECREATIONDEPT 95-XXXESCROWDEPOSIT11-111FOXHILLSSA 25-225PARKS&RECREATIONCAPITAL82-820LIBRARYOPERATIONSDATE: 11/16/17 UNITED CITY OF YORKVILLE TIME: 10:07:23 CHECK REGISTERPRG ID: AP215000.WOWCHECK DATE: 11/16/17CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 526153 R0001966 ERIC & IOANA GREENUP 20170508-BUILD 11/02/17 03 437 SUTTON BUILD PROGRAM 25-000-24-21-2445 900.00 04 437 SUTTON BUILD PROGRAM 42-000-24-00-2445 50.00 05 437 SUTTON BUILD PROGRAM 51-000-24-00-2445 2,470.00INVOICE TOTAL: 6,871.60 *CHECK TOTAL: 6,871.60TOTAL AMOUNT PAID: 152,055.32Page 3 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/20/17 UNITED CITY OF YORKVILLE TIME: 10:59:54 &+(&.5(*,67(5PRG ID: AP215000.WOW CHECK DATE: 11/20/17CHECK # VENDOR # INVOICE INVOICE ITEM NUMBER DATE # DESCRIPTION ACCOUNT # ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530200 R0001968 STEPHEN BRADEN 20170283-BUILD 11/16/17 01 1012 N CARLY BUILD PROGRAM 25-000-24-21-2445 680.00 02 1012 N CARLY BUILD PROGRAM 51-000-24-00-2445 5,320.00 03 1012 N CARLY BUILD PROGRAM 52-000-24-00-2445 4,000.00 INVOICE TOTAL: 10,000.00 * CHECK TOTAL: 10,000.00 530201 R0001969 PATRICIA & THERESA CAMARDO 20170460-BUILD 11/16/17 01 1036 N CARLY BUILD PROGRAM 25-000-24-21-2445 680.00 02 1036 N CARLY BUILD PROGRAM 51-000-24-00-2445 5,320.00 03 1036 N CARLY BUILD PROGRAM 52-000-24-00-2445 4,000.00 INVOICE TOTAL: 10,000.00 * CHECK TOTAL: 10,000.00 530202 R0001970 MARIANNE TOMSE 20170462-BUILD 11/16/17 01 961 PURCELL BUILD PROGRAM 25-000-24-21-2445 680.00 02 961 PURCELL BUILD PROGRAM 51-000-24-00-2445 5,320.00 03 961 PURCELL BUILD PROGRAM 52-000-24-00-2445 4,000.00 INVOICE TOTAL: 10,000.00 * CHECK TOTAL: 10,000.00 TOTAL AMOUNT PAID: 30,000.00Page 4 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530203 ACTION ACTION GRAPHIX LTD 2739 10/23/17 01 PARK CLOSED SIGN 79-790-56-00-5620 50.00 INVOICE TOTAL: 50.00 * CHECK TOTAL: 50.00 530204 ALPHA ALPHA SERVICE OF KANE COUNTY 20171108-02 11/08/17 01 NOV 2017 OFFICE CLEANING 01-110-54-00-5488 943.54 02 NOV 2017 OFFICE CLEANING 01-210-54-00-5488 943.55 03 NOV 2017 OFFICE CLEANING 79-795-54-00-5488 226.54 04 NOV 2017 OFFICE CLEANING 79-790-54-00-5488 226.54 05 NOV 2017 OFFICE CLEANING 01-410-54-00-5488 97.02 06 NOV 2017 OFFICE CLEANING 51-510-54-00-5488 97.02 07 NOV 2017 OFFICE CLEANING 52-520-54-00-5488 60.79 INVOICE TOTAL: 2,595.00 * CHECK TOTAL: 2,595.00 530205 AMPERAGE AMPERAGE ELECTRICAL SUPPLY INC 0732521-IN 10/24/17 01 BULBS 01-410-54-00-5435 54.00 INVOICE TOTAL: 54.00 * 0732941-IN 10/26/17 01 LOUVERS 23-216-56-00-5656 45.00 INVOICE TOTAL: 45.00 * 0733486-IN 10/25/17 01 PARTS FOR BEECHER LIGHT 23-216-56-00-5656 214.17 02 REPLACEMENT ** COMMENT ** INVOICE TOTAL: 214.17 * CHECK TOTAL: 313.17 530206 AQUAFIX AQUAFIX, INC. 22793 11/03/17 01 VITASTIM 52-520-56-00-5613 524.13 INVOICE TOTAL: 524.13 * CHECK TOTAL: 524.13Page 5 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530207 ARNESON ARNESON OIL COMPANY 201396 10/31/17 01 DIESEL FUEL 01-410-56-00-5695 367.64 02 DIESEL FUEL 51-510-56-00-5695 367.64 03 DIESEL FUEL 52-520-56-00-5695 367.64 INVOICE TOTAL: 1,102.92 * CHECK TOTAL: 1,102.92 530208 ATT AT&T 6305536805-1017 10/25/17 01 10/25-11/24 SERVICE 51-510-54-00-5440 226.61 INVOICE TOTAL: 226.61 * CHECK TOTAL: 226.61 530209 ATTINTER AT&T 4331368301 10/10/17 01 10/10/17-11/09/17 ROUTER 01-110-54-00-5440 496.60 INVOICE TOTAL: 496.60 * CHECK TOTAL: 496.60 530210 BACKFLOW BACKFLOW SOLUTIONS, INC 2483 11/01/17 01 YORKVILLE BSI ONLINE ANNUAL 51-510-54-00-5462 495.00 02 SUBSCRIPTION FEE ** COMMENT ** INVOICE TOTAL: 495.00 * CHECK TOTAL: 495.00 530211 BAUMPROP BAUM PROPERTY MANAGEMENT 17-07 07/15/17 01 JUL 2017 MANAGEMENT SERVICES 11-111-54-00-5462 112.50 02 JUL 2017 MANAGEMENT SERVICES 12-112-54-00-5462 112.50 INVOICE TOTAL: 225.00 *Page 6 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530211 BAUMPROP BAUM PROPERTY MANAGEMENT 17-08 08/01/17 01 AUG 2017 MANAGEMENT SERVICES 11-111-54-00-5462 225.00 02 AUG 2017 MANAGEMENT SERVICES 12-112-54-00-5462 225.00 INVOICE TOTAL: 450.00 * 17-09 09/01/17 01 SEPT 2017 MANAGEMENT SERVICES 11-111-54-00-5462 225.00 02 SEPT 2017 MANAGEMENT SERVICES 12-112-54-00-5462 225.00 INVOICE TOTAL: 450.00 * 17-10 10/01/17 01 OCT 2017 MANAGEMENT SERVICES 11-111-54-00-5462 225.00 02 OCT 2017 MANAGEMENT SERVICES 12-112-54-00-5462 225.00 INVOICE TOTAL: 450.00 * CHECK TOTAL: 1,575.00 530212 BCBS BLUE CROSS BLUE SHIELD 110717 11/07/17 01 DEC 2017 HEALTH INS 01-110-52-00-5216 9,028.30 02 DEC 2017 HEALTH INS 01-120-52-00-5216 4,056.62 03 DEC 2017 HEALTH INS 01-210-52-00-5216 51,693.63 04 DEC 2017 HEALTH INS 01-220-52-00-5216 5,325.68 05 DEC 2017 HEALTH INS 01-410-52-00-5216 10,261.20 06 DEC 2017 HEALTH INS 01-640-52-00-5240 7,247.15 07 DEC 2017 HEALTH INS 79-790-52-00-5216 12,082.44 08 DEC 2017 HEALTH INS 79-795-52-00-5216 6,433.61 09 DEC 2017 HEALTH INS 51-510-52-00-5216 11,129.29 10 DEC 2017 HEALTH INS 52-520-52-00-5216 4,032.08 11 DEC 2017 HEALTH INS 82-820-52-00-5216 5,960.21 INVOICE TOTAL: 127,250.21 * CHECK TOTAL: 127,250.21 530213 BKFD BRISTOL KENDALL FIRE DEPART. 103117-DEV 11/03/17 01 AUG-OCT 2017 DEVELOPMENT FEES 95-000-24-00-2452 31,000.00 INVOICE TOTAL: 31,000.00 * CHECK TOTAL: 31,000.00Page 7 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530214 BRONZEME BRONZE MEMORIAL CO. 702290 07/26/17 01 3 NAMEPLATES 79-790-56-00-5620 435.65 INVOICE TOTAL: 435.65 * CHECK TOTAL: 435.65 530215 CALLONE UNITED COMMUNICATION SYSTEMS 1010-7980-0000-1117 11/15/17 01 OCT 2017 ADMIN LINES 01-110-54-00-5440 380.21 02 OCT 2017 CITY HALL NORTEL 01-110-54-00-5440 146.38 03 OCT 2017 CITY HALL NORTEL 01-210-54-00-5440 146.38 04 OCT 2017 CITY HALL NORTEL 51-510-54-00-5440 146.38 05 OCT 2017 POLICE LINES 01-210-54-00-5440 889.38 06 OCT 2017 CITY HALL FIRE 01-210-54-00-5440 165.08 07 OCT 2017 CITY HALL FIRE 01-110-54-00-5440 165.08 08 OCT 2017 PUBLIC WORKS LINES 51-510-54-00-5440 1,288.35 09 OCT 2017 SEWER DEPT LINES 52-520-54-00-5440 451.96 10 OCT 2017 TRAFFIC SIGNAL 01-410-54-00-5435 49.18 11 MAINTENANCE ** COMMENT ** 12 OCT 2017 PARKS DEPT LINES 79-790-54-00-5440 52.30 13 OCT 2017 RECREATION DEPT LINES 79-795-54-00-5440 182.40 INVOICE TOTAL: 4,063.08 * CHECK TOTAL: 4,063.08 530216 CAMBRIA CAMBRIA SALES COMPANY INC. 39187 10/18/17 01 PAPER TOWEL, TOILET TISSUE, 01-110-56-00-5610 224.53 02 GARBAGE BAGS ** COMMENT ** INVOICE TOTAL: 224.53 * 39218 11/03/17 01 PAPER TOWEL 52-520-56-00-5620 62.34 INVOICE TOTAL: 62.34 * CHECK TOTAL: 286.87Page 8 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530217 CENTRALL CENTRAL LIMESTONE COMPANY, INC 11534 11/02/17 01 GRAVEL 72-720-60-00-6043 1,474.09 INVOICE TOTAL: 1,474.09 * CHECK TOTAL: 1,474.09 530218 CHITRIB CHICAGO TRIBUNE 003425466 11/01/17 01 PUBLIC HEARING FOR SIDEWALK 01-220-54-00-5426 132.55 02 CAFES ** COMMENT ** 03 104 N BRIDGE PUBLIC HEARING 90-110-00-00-0011 301.26 04 COFFMAN PUBLIC HEARING 90-111-00-00-0011 416.94 05 COFFMAN CITY COUNCIL PUBLIC 90-111-00-00-0011 441.04 06 HEARING ** COMMENT ** INVOICE TOTAL: 1,291.79 * 003430570 11/01/17 01 WAY FINDING SIGNS REQUEST FOR 01-220-54-00-5426 132.55 02 BIDS ** COMMENT ** 03 GREAT PUMPKIN PULL AD 79-795-54-00-5426 240.00 INVOICE TOTAL: 372.55 * CHECK TOTAL: 1,664.34 530219 COMED COMMONWEALTH EDISON 0435113116-1017 10/30/17 01 09/28-10/27 RT34 & BEECHER 15-155-54-00-5482 72.30 INVOICE TOTAL: 72.30 * 1407125045-1017 10/27/17 01 09/28-10/27 FOXHILL LIFT 52-520-54-00-5480 88.05 INVOICE TOTAL: 88.05 * CHECK TOTAL: 160.35 530220 COMED COMMONWEALTH EDISON 1613010022-1017 11/09/17 01 10/10-11/08 BALLFIELD 79-795-54-00-5480 903.22 INVOICE TOTAL: 903.22 * CHECK TOTAL: 903.22Page 9 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530221 COMED COMMONWEALTH EDISON 2019099044-1017 11/01/17 01 09/11-10/10 BRIDGE ST WELL 51-510-54-00-5480 40.93 INVOICE TOTAL: 40.93 * 4449087016-1017 11/01/17 01 09/25-10/25 MISC LIFT STATIONS 52-520-54-00-5480 629.58 INVOICE TOTAL: 629.58 * CHECK TOTAL: 670.51 530222 COMED COMMONWEALTH EDISON 6819027011-1017 10/31/17 01 09/25-10/24 MISC PR BUILDINGS 79-795-54-00-5480 314.48 INVOICE TOTAL: 314.48 * CHECK TOTAL: 314.48 530223 COMED COMMONWEALTH EDISON 6963019021-1117 11/09/17 01 10/10-11/08 ROSENWINKLE & RT47 15-155-54-00-5482 27.44 INVOICE TOTAL: 27.44 * CHECK TOTAL: 27.44 530224 COMED COMMONWEALTH EDISON 7090039005-1017 11/06/17 01 10/06-11/06 CANNONBALL & RT34 15-155-54-00-5482 18.54 02 10/06-11/06 CANNONBALL & RT34 01-410-54-00-5482 0.90 INVOICE TOTAL: 19.44 * CHECK TOTAL: 19.44 530225 CONSTELL CONSTELLATION NEW ENERGY 0042153409 10/27/17 01 09/26-10/24 1 COUNTRYSIDE PKWY 51-510-54-00-5480 140.29 INVOICE TOTAL: 140.29 * CHECK TOTAL: 140.29Page 10 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530226 DEARNATI DEARBORN NATIONAL LIFE 110917 11/09/17 01 DEC 2017 LIFE INS 01-110-52-00-5222 89.60 02 DEC 2017 LIFE INS 01-110-52-00-5236 9.28 03 DEC 2017 LIFE INS 01-120-52-00-5222 27.84 04 DEC 2017 LIFE INS 01-210-52-00-5222 579.00 05 DEC 2017 LIFE INS 01-220-52-00-5222 41.48 06 DEC 2017 LIFE INS 01-410-52-00-5222 135.90 07 DEC 2017 LIFE INS 79-790-52-00-5222 78.17 08 DEC 2017 LIFE INS 79-795-52-00-5222 74.35 09 DEC 2017 LIFE INS 51-510-52-00-5222 79.29 10 DEC 2017 LIFE INS 52-520-52-00-5222 74.13 11 DEC 2017 LIFE INS 82-820-52-00-5222 41.48 12 DEC 2017 VISION INS 01-110-52-00-5224 84.33 13 DEC 2017 VISION INS 01-120-52-00-5224 58.95 14 DEC 2017 VISION INS 01-210-52-00-5224 537.74 15 DEC 2017 VISION INS 01-220-52-00-5224 65.35 16 DEC 2017 VISION INS 01-410-52-00-5224 88.79 17 DEC 2017 VISION INS 01-640-52-00-5242 82.82 18 DEC 2017 VISION INS 79-790-52-00-5224 114.89 19 DEC 2017 VISION INS 79-795-52-00-5224 69.16 20 DEC 2017 VISION INS 51-510-52-00-5224 101.48 21 DEC 2017 VISION INS 52-520-52-00-5224 49.48 22 DEC 2017 VISION INS 82-820-52-00-5224 71.09 INVOICE TOTAL: 2,554.60 * CHECK TOTAL: 2,554.60 530227 DYNEGY DYNEGY ENERGY SERVICES 266979017111 11/07/17 01 09/27-10/25 420 FAIRHAVEN 51-510-54-00-5480 60.52 INVOICE TOTAL: 60.52 * 266979217111 10/27/17 01 09/26-10/24 610 TOWER WELL 52-520-54-00-5480 6,985.82 INVOICE TOTAL: 6,985.82 * 266979317111 11/15/17 01 10/17-11/12 2702 MILL RD 51-510-54-00-5480 6,408.57 INVOICE TOTAL: 6,408.57 * CHECK TOTAL: 13,454.91Page 11 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530228 ENCAP ENCAP, INC. 3763 10/31/17 01 RAINTREE VILLAGE BASIN UPKEEP 01-000-24-00-2440 13,850.00 INVOICE TOTAL: 13,850.00 * CHECK TOTAL: 13,850.00 530229 FIRST FIRST PLACE RENTAL 289220-1 11/08/17 01 FLAGS 51-510-56-00-5665 113.88 INVOICE TOTAL: 113.88 * CHECK TOTAL: 113.88 530230 FLEEPRID FLEETPRIDE 88646215 11/03/17 01 FUEL FILTER 52-520-56-00-5628 82.98 INVOICE TOTAL: 82.98 * 88906221 11/15/17 01 LUBE FILTER, MIRROR 52-520-56-00-5628 26.88 INVOICE TOTAL: 26.88 * CHECK TOTAL: 109.86 530231 FLEX FLEX BENEFIT SERVICE CORP. 229529 11/08/17 01 OCT 2017 HRA INS 01-110-52-00-5216 20.00 02 OCT 2017 HRA INS 01-120-52-00-5216 10.00 03 OCT 2017 HRA INS 01-210-52-00-5216 100.00 04 OCT 2017 HRA INS 01-220-52-00-5216 20.00 05 OCT 2017 HRA INS 01-410-52-00-5216 6.67 06 OCT 2017 HRA INS 79-790-52-00-5216 27.50 07 OCT 2017 HRA INS 79-795-52-00-5216 -2.50 08 OCT 2017 HRA INS 51-510-52-00-5216 21.67 09 OCT 2017 HRA INS 52-520-52-00-5216 6.66 10 OCT 2017 HRA INS 01-640-52-00-5240 30.00Page 12 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530231 FLEX FLEX BENEFIT SERVICE CORP. 229529 11/08/17 11 OCT 2017 HRA INS 82-820-52-00-5216 15.00 12 OCT 2017 FSA INS 01-110-52-00-5216 8.00 13 OCT 2017 FSA INS 01-120-52-00-5216 8.00 14 OCT 2017 FSA INS 01-210-52-00-5216 36.00 15 OCT 2017 FSA INS 01-220-52-00-5216 4.00 16 OCT 2017 FSA INS 01-410-52-00-5216 4.00 17 OCT 2017 FSA INS 51-510-52-00-5216 8.00 18 OCT 2017 FSA INS 52-520-52-00-5216 4.00 19 OCT 2017 FSA INS 01-640-52-00-5240 4.00 20 OCT 2017 FSA INS 82-820-52-00-5216 4.00 INVOICE TOTAL: 335.00 * CHECK TOTAL: 335.00 530232 FOURSEAS 4 SEASONS LANDSCAPING PLUS 6893U 11/15/17 01 BIN BLOCKS 79-790-56-00-5640 2,040.00 INVOICE TOTAL: 2,040.00 * CHECK TOTAL: 2,040.00 530233 FOXVALLE FOX VALLEY TROPHY & AWARDS 34671 11/06/17 01 2017 CHILI CHASE MEDALS 79-795-56-00-5606 113.00 INVOICE TOTAL: 113.00 * CHECK TOTAL: 113.00 530234 FOXVALSA FOX VALLEY SANDBLASTING 34285 10/30/17 01 SANDBLAST & RECOAT FUEL TANK 01-410-54-00-5490 330.00 02 BRACKETS, STEPS AND AIR TANK ** COMMENT ** 03 BRACKETS ** COMMENT ** INVOICE TOTAL: 330.00 * CHECK TOTAL: 330.00Page 13 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530235 GROUND GROUND EFFECTS INC. 375816 10/25/17 01 DIRT 01-410-56-00-5620 45.90 INVOICE TOTAL: 45.90 * CHECK TOTAL: 45.90 530236 HARRIS HARRIS COMPUTER SYSTEMS MN00003531 10/20/17 01 MSI ANNUAL MAINTENANCE 01-120-54-00-5462 16,836.30 02 AGREEMENT ** COMMENT ** INVOICE TOTAL: 16,836.30 * CHECK TOTAL: 16,836.30 530237 HINCKLEY G.C. NEHRING 18714 10/31/17 01 MANHOLE BASE & GRATES 79-790-56-00-5620 363.60 INVOICE TOTAL: 363.60 * CHECK TOTAL: 363.60 530238 HOMEDEPO HOME DEPOT 2014941 11/07/17 01 SMALL ENGINE AIR FILTER 01-410-56-00-5628 35.96 INVOICE TOTAL: 35.96 * CHECK TOTAL: 35.96D000687 HORNERR RYAN HORNER 110717-FARMFLEET 11/07/17 01 REIMBURSEMENT FOR WINTER BIBS 79-790-56-00-5600 99.99 INVOICE TOTAL: 99.99 * DIRECT DEPOSIT TOTAL: 99.99 530239 ILLEAP ILLINOIS LEAPPage 14 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 P&+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530239 ILLEAP ILLINOIS LEAP 110717 11/07/17 01 2018 LEAP MEMBERSHIP-DECKER 01-210-54-00-5460 40.00 INVOICE TOTAL: 40.00 * CHECK TOTAL: 40.00 530240 ILMUNLEG ILLINOIS MUNICIPAL LEAGUE 2018 DUES 11/21/17 01 2018 MEMBERSHIP DUE RENEWAL 01-110-54-00-5460 1,500.00 INVOICE TOTAL: 1,500.00 * CHECK TOTAL: 1,500.00 530241 ILTREASU STATE OF ILLINOIS TREASURER 63 11/08/17 01 RT47 EXPANSION PYMT #63 15-155-60-00-6079 6,148.90 02 RT47 EXPANSION PYMT #63 51-510-60-00-6079 16,462.00 03 RT47 EXPANSION PYMT #63 52-520-60-00-6079 4,917.93 04 RT47 EXPANSION PYMT #63 88-880-60-00-6079 618.36 INVOICE TOTAL: 28,147.19 * CHECK TOTAL: 28,147.19 530242 ILTRUCK ILLINOIS TRUCK MAINTENANCE, IN 028027 10/31/17 01 REPLACED BATTERY CABLE/FUSE 01-410-54-00-5490 1,194.25 02 HOLDERS ** COMMENT ** INVOICE TOTAL: 1,194.25 * CHECK TOTAL: 1,194.25 530243 INGEMUNS INGEMUNSON LAW OFFICES LTD 4826 11/01/17 01 10/16 & 10/30 ADMIN HEARINGS 01-210-54-00-5467 300.00 INVOICE TOTAL: 300.00 * CHECK TOTAL: 300.00Page 15 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530244 INTERDEV INTERDEV, LLC 1011789 11/04/17 01 REIMBURSEMENT FOR 1 YEAR SSL 01-640-54-00-5450 69.99 02 CERTIFICATE FROM GODADDY ** COMMENT ** INVOICE TOTAL: 69.99 * MSP-1013279 10/31/17 01 MONTHLY OCT 2017 BILLING 01-640-54-00-5450 2,691.00 INVOICE TOTAL: 2,691.00 * CHECK TOTAL: 2,760.99 530245 IPRA ILLINOIS PARK & RECREATION 110817 11/08/17 01 2018 IPRA MEMBERSHIP RENEWALS 79-795-54-00-5460 1,404.00 INVOICE TOTAL: 1,404.00 * CHECK TOTAL: 1,404.00 530246 JCM JCM UNIFORMS, INC. 734949 11/03/17 01 VEST COVER WITH LOGO-MCMAHON 01-210-56-00-5600 169.95 INVOICE TOTAL: 169.95 * 734951 11/03/17 01 VEST COVER WITH LOGO-HELLAND 01-210-56-00-5600 169.95 INVOICE TOTAL: 169.95 * CHECK TOTAL: 339.90 530247 JIMSTRCK JIM'S TRUCK INSPECTION LLC 167713 07/31/17 01 TRUCK INSPECTION 01-410-54-00-5490 45.00 INVOICE TOTAL: 45.00 * 167797 08/08/17 01 TRUCK INSPECTION 01-410-54-00-5490 30.00 INVOICE TOTAL: 30.00 * 168116 09/01/17 01 TRUCK INSPECTION 01-410-54-00-5490 45.00 INVOICE TOTAL: 45.00 *Page 16 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530247 JIMSTRCK JIM'S TRUCK INSPECTION LLC 168479 09/21/17 01 TRUCK INSPECTION 01-410-54-00-5490 28.00 INVOICE TOTAL: 28.00 * 168955 10/18/17 01 TRUCK INSPECTION 51-510-54-00-5490 29.00 INVOICE TOTAL: 29.00 * 168970 10/19/17 01 TRUCK INSPECTION 01-410-54-00-5490 31.00 INVOICE TOTAL: 31.00 * CHECK TOTAL: 208.00 530248 KCSHERIF KENDALL CO. SHERIFF'S OFFICE OCT 2017 - KENDALL 11/03/17 01 KENDALL CO FTA BOND FEE 01-000-24-00-2412 140.00 02 REIMBURSEMENT ** COMMENT ** INVOICE TOTAL: 140.00 * CHECK TOTAL: 140.00 530249 KENDCROS KENDALL CROSSING, LLC BD REBATE 09/17 11/16/17 01 SEPT 2017 BUSINESS DIST REBATE 01-000-24-00-2487 530.68 INVOICE TOTAL: 530.68 * CHECK TOTAL: 530.68 530250 KENDTREA KENDALL COUNTY 17-21 11/09/17 01 2ND BI-ANNUAL CONTRIBUTION FOR 01-640-54-00-5473 11,775.00 02 KENDALL AREA TRANSIT ** COMMENT ** INVOICE TOTAL: 11,775.00 * CHECK TOTAL: 11,775.00 530251 KONICA KONICA MINOLTAPage 17 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530251 KONICA KONICA MINOLTA 31075839 11/11/17 01 NOV 2017 COPIER LEASE 01-110-54-00-5485 175.19 02 NOV 2017 COPIER LEASE 01-120-54-00-5485 140.15 03 NOV 2017 COPIER LEASE 01-220-54-00-5485 260.98 04 NOV 2017 COPIER LEASE 01-210-54-00-5485 366.84 05 NOV 2017 COPIER LEASE 01-410-54-00-5485 35.29 06 NOV 2017 COPIER LEASE 51-510-54-00-5485 35.29 07 NOV 2017 COPIER LEASE 52-520-54-00-5485 35.29 08 NOV 2017 COPIER LEASE 79-790-54-00-5485 130.49 09 NOV 2017 COPIER LEASE 79-795-54-00-5485 130.48 INVOICE TOTAL: 1,310.00 * CHECK TOTAL: 1,310.00 530252 LANEMUCH LANER, MUCHIN, DOMBROW, BECKER 526044 11/01/17 01 2017 GENERAL LEGAL COUNSELING 01-640-54-00-5463 180.00 INVOICE TOTAL: 180.00 * CHECK TOTAL: 180.00 530253 LARRABER RACHEL WRIGHT 111317 11/13/17 01 11/9/17 IMRF TRAINING MILEAGE 01-110-54-00-5412 37.98 02 REIMBURSEMENT ** COMMENT ** 03 MILEAGE & TOLL REIMBURSEMENT 01-120-54-00-5412 68.19 04 FOR THE FOLLOWING SEMINARS: ** COMMENT ** 05 ETHICS & ACCOUNTABILITY, ** COMMENT ** 06 PAYROLL, PUBLIC BANKING FORUM ** COMMENT ** 07 & HR LEADING BY EXAMPLE ** COMMENT ** INVOICE TOTAL: 106.17 * CHECK TOTAL: 106.17 530254 LAWSON LAWSON PRODUCTSPage 18 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530254 LAWSON LAWSON PRODUCTS 9305374794 11/09/17 01 HEX NUTS, SCREWS, GREASE, 01-410-56-00-5620 166.67 02 WASHERS, BATTERY TERMINAL ** COMMENT ** 03 PROTECTOR, HEAT SEAL, QUICK ** COMMENT ** 04 SLIDES ** COMMENT ** 05 HEX NUTS, SCREWS, GREASE, 51-510-56-00-5620 166.66 06 WASHERS, BATTERY TERMINAL ** COMMENT ** 07 PROTECTOR, HEAT SEAL, QUICK ** COMMENT ** 08 SLIDES ** COMMENT ** 09 HEX NUTS, SCREWS, GREASE, 52-520-56-00-5620 166.66 10 WASHERS, BATTERY TERMINAL ** COMMENT ** 11 PROTECTOR, HEAT SEAL, QUICK ** COMMENT ** 12 SLIDES ** COMMENT ** INVOICE TOTAL: 499.99 * CHECK TOTAL: 499.99 530255 MCCUE MC CUE BUILDERS, INC. 1172 CODY CT 11/13/17 01 REFUND SECURITY GUARANTEE FOR 01-000-24-00-2415 5,000.00 02 PERMIT 20160834 ** COMMENT ** INVOICE TOTAL: 5,000.00 * 834 CARLY CT 11/13/17 01 REFUND SECURITY GUARANTEE FOR 01-000-24-00-2415 5,000.00 02 PERMIT 20160671 ** COMMENT ** INVOICE TOTAL: 5,000.00 * CHECK TOTAL: 10,000.00 530256 MEDTECH MED-TECH RESOURCE LLC 81092 10/24/17 01 BARRICADE TAPE 01-210-56-00-5620 300.00 INVOICE TOTAL: 300.00 * CHECK TOTAL: 300.00Page 19 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530257 MENLAND MENARDS - YORKVILLE 88651 08/16/17 01 BULBS 01-410-56-00-5620 5.88 INVOICE TOTAL: 5.88 * 88758 08/17/17 01 BATTERIES 51-510-56-00-5620 11.99 INVOICE TOTAL: 11.99 * 95574 10/23/17 01 CLEANER, LOCK NUTS, BRAKE 79-790-56-00-5640 24.45 02 CLEANER. LOC INSTANT MIX ** COMMENT ** INVOICE TOTAL: 24.45 * 95581 10/23/17 01 TRASH CAN 79-790-56-00-5640 9.97 INVOICE TOTAL: 9.97 * 95597 10/23/17 01 COUPLER, PLUG BRAS 79-790-56-00-5640 9.84 INVOICE TOTAL: 9.84 * 95600-17 10/23/17 01 EPOXY 79-790-56-00-5640 19.96 INVOICE TOTAL: 19.96 * 95670-17 10/24/17 01 RAIN CAP, DRILL PT 79-790-56-00-5640 21.86 INVOICE TOTAL: 21.86 * 95689 10/24/17 01 SQUEEGEE, PIPE WRAP, SPOUT, 79-790-56-00-5620 116.12 02 THREADLOCKER, NIPPLE, SEA ** COMMENT ** 03 FOAM, GRAEASE ** COMMENT ** INVOICE TOTAL: 116.12 * 95800 10/25/17 01 CEDAR RAIL 79-790-56-00-5640 9.97 INVOICE TOTAL: 9.97 * 96293 10/30/17 01 SCREWDRIVER 79-790-56-00-5630 1.18 INVOICE TOTAL: 1.18 * 96296 10/30/17 01 MATERIAL FOR PW SHELVES 01-410-56-00-5628 683.01 INVOICE TOTAL: 683.01 *Page 20 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530257 MENLAND MENARDS - YORKVILLE 96343 10/30/17 01 LED 79-790-56-00-5640 18.97 INVOICE TOTAL: 18.97 * 96405 10/31/17 01 PVC PIPE, COUPLING, CONCRETE 72-720-60-00-6043 158.95 02 MIX, MORTAR ** COMMENT ** INVOICE TOTAL: 158.95 * 96504 11/01/17 01 MARKING PAINT 79-790-56-00-5640 9.88 INVOICE TOTAL: 9.88 * 96699 11/03/17 01 CATALYST 51-510-56-00-5620 3.76 INVOICE TOTAL: 3.76 * 96710 11/03/17 01 BATTERIES 52-520-56-00-5620 10.86 INVOICE TOTAL: 10.86 * 96720-17 11/03/17 01 MATERIAL FOR PW SHELVES 01-410-56-00-5628 596.60 INVOICE TOTAL: 596.60 * 96976 11/06/17 01 GLOVES 52-520-56-00-5600 19.96 INVOICE TOTAL: 19.96 * 96990 11/06/17 01 BOWS, POST, LIGHTS, SOAKER 79-790-56-00-5620 244.18 02 HOSE, ELECTRICAL TAPE, GLOVES, ** COMMENT ** 03 HEAT SHRINK, PLUGS ** COMMENT ** INVOICE TOTAL: 244.18 * 97013 11/06/17 01 SHIMS, POLYSEAL, TOILET SEAT, 51-510-56-00-5638 22.45 02 RAPIDFUSE ** COMMENT ** INVOICE TOTAL: 22.45 * 97015 11/06/17 01 LIGHTS 79-790-56-00-5640 34.90 INVOICE TOTAL: 34.90 * 97025 11/06/17 01 CREDIT FOR RETURNED SHIMS 51-510-56-00-5638 -5.30 INVOICE TOTAL: -5.30 *Page 21 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530257 MENLAND MENARDS - YORKVILLE 97075 11/07/17 01 FLIP CLIPS, SPRING SNAP, LAG 79-790-56-00-5640 55.46 02 SCREWS ** COMMENT ** INVOICE TOTAL: 55.46 * 97204 11/08/17 01 BULBS 52-520-56-00-5613 8.99 INVOICE TOTAL: 8.99 * 97285 11/09/17 01 GARLAND, BOWS 79-790-56-00-5600 53.88 INVOICE TOTAL: 53.88 * 97288 11/09/17 01 LIGHTS 79-790-56-00-5640 83.70 INVOICE TOTAL: 83.70 * 97289 11/09/17 01 GRINDER, METAL CUT-OFF 51-510-56-00-5630 67.91 INVOICE TOTAL: 67.91 * CHECK TOTAL: 2,299.38 530258 MESIROW MESIROW INSURANCE SERVICES INC 737364 11/16/17 01 FREDRICKSON-PUBLIC OFFICIAL 01-120-54-00-5462 500.00 02 BOND ** COMMENT ** INVOICE TOTAL: 500.00 * CHECK TOTAL: 500.00 530259 MIDWSALT MIDWEST SALT P437754 11/03/17 01 BULK ROCK SALT 51-510-56-00-5638 2,436.85 INVOICE TOTAL: 2,436.85 * P437763 11/07/17 01 BULK ROCK SALT 51-510-56-00-5638 2,250.55 INVOICE TOTAL: 2,250.55 * P437794 11/08/17 01 BULK ROCK SALT 51-510-56-00-5638 2,343.70 INVOICE TOTAL: 2,343.70 * CHECK TOTAL: 7,031.10Page 22 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530260 MUNCOLLE MUNICIPAL COLLECTION SERVICES 011112 10/31/17 01 COMMISSION ON COLLECTIONS 01-210-54-00-5467 26.86 INVOICE TOTAL: 26.86 * CHECK TOTAL: 26.86 530261 NANCO NANCO SALES COMPANY, INC. 9204 11/09/17 01 WINDEX, PAPER TOWEL, CLEANER 79-795-56-00-5620 87.48 INVOICE TOTAL: 87.48 * CHECK TOTAL: 87.48 530262 NCI NORTHWEST COLLECTORS INC 092017 11/17/17 01 COMMISSION ON COLLECTIONS 01-210-54-00-5467 10.00 INVOICE TOTAL: 10.00 * CHECK TOTAL: 10.00D000688 NELCONT TYLER NELSON 111617 11/16/17 01 IPRA PROFESSIONAL DEVELOPMENT 79-795-54-00-5415 158.02 02 SCHOOL MILEAGE AND TOLL ** COMMENT ** 03 REIMBURSEMENT ** COMMENT ** INVOICE TOTAL: 158.02 * DIRECT DEPOSIT TOTAL: 158.02 530263 NICOR NICOR GAS 00-41-22-8748 4-1017 10/31/17 01 10/02-10/31 1107 PRAIRIE LANE 01-110-54-00-5480 34.57 INVOICE TOTAL: 34.57 * 07-72-09-0117 7-1017 11/09/17 01 10/12-11/09 1301 CAROLYN 01-110-54-00-5480 25.25 INVOICE TOTAL: 25.25 *Page 23 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530263 NICOR NICOR GAS 12-43-53-5625 3-1017 11/01/17 01 10/03-11/01 609 N BRIDGE 01-110-54-00-5480 39.45 INVOICE TOTAL: 39.45 * 15-41-50-1000 6-1017 11/01/17 01 10/02-10/31 804 GAME FARM RD 01-110-54-00-5480 137.02 INVOICE TOTAL: 137.02 * 15-64-61-3532 5-1017 10/31/17 01 10/02-10/31 1991 CANNONBALL TR 01-110-54-00-5480 29.38 INVOICE TOTAL: 29.38 * 23-45-91-4862 5-1017 11/01/17 01 10/03-11/01 101 BRUELL ST 01-110-54-00-5480 90.41 INVOICE TOTAL: 90.41 * 31-61-67-2493 1-1017 11/08/17 01 10/10-11/08 276 WINDHAM CR 01-110-54-00-5480 26.81 INVOICE TOTAL: 26.81 * 40-52-64-8356 1-1017 11/17/17 01 10/03-11/02 102 E VAN EMMON 01-110-54-00-5480 155.54 INVOICE TOTAL: 155.54 * 45-12-25-4081 3-1017 11/09/17 01 10/10-11/08 201 W HYDRAULIC 01-110-54-00-5480 98.89 INVOICE TOTAL: 98.89 * 46-69-47-6727 1-1017 11/06/17 01 10/06-11/06 1975 N BRIDGE 01-110-54-00-5480 84.97 INVOICE TOTAL: 84.97 * 49-25-61-1000 5-1017 11/09/17 01 10/10-11/08 1 VAN EMMON 01-110-54-00-5480 67.33 INVOICE TOTAL: 67.33 * 61-60-41-1000 9-1017 11/02/17 01 10/03-11/01 610 TOWER 01-110-54-00-5480 178.21 INVOICE TOTAL: 178.21 * 80-56-05-1157 0-1017 11/06/17 01 10/06-11/06 2512 ROSEMONT 01-110-54-00-5480 32.74 INVOICE TOTAL: 32.74 * 83-80-00-1000 7-1017 11/02/17 01 10/03-11/01 610 TOWER UNIT B 01-110-54-00-5480 82.01 INVOICE TOTAL: 82.01 * CHECK TOTAL: 1,082.58Page 24 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530264 NICOR NICOR GAS 91-85-68-4012 8-1017 11/01/17 01 10/02-10/31 902 GAME FARM RD 82-820-54-00-5480 536.43 INVOICE TOTAL: 536.43 * CHECK TOTAL: 536.43 530265 OHARAM MICHELE O'HARA 110317 11/03/17 01 PIANO LESSON INSTRUCTION 79-795-54-00-5462 1,624.00 INVOICE TOTAL: 1,624.00 * CHECK TOTAL: 1,624.00 530266 OHERRONO RAY O'HERRON COMPANY 1759875-IN 11/03/17 01 PANTS 01-210-56-00-5600 119.98 INVOICE TOTAL: 119.98 * CHECK TOTAL: 119.98 530267 OLSONB BART OLSON 110817 11/08/17 01 ILCMA CONFERENCE BAGGAGE 01-110-54-00-5415 100.00 02 CHARGE REIMBURSEMENT ** COMMENT ** INVOICE TOTAL: 100.00 * CHECK TOTAL: 100.00D000689 ORRK KATHLEEN FIELD ORR & ASSOC. 15433 11/02/17 01 104 N BRIDGE LEGAL MATTERS 90-110-00-00-0011 3,386.25 02 MISC ADMIN CITY LEGAL MATTERS 01-640-54-00-5456 6,675.75 03 COFFMAN CARPETS LEAGAL MATTERS 90-111-00-00-0011 376.25 04 BRISTOL BAY LEGAL MATTERS 90-113-00-00-0011 860.00 05 COFFMAN ANNEXATION MATTERS 90-111-00-00-0011 774.00Page 25 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------D000689 ORRK KATHLEEN FIELD ORR & ASSOC. 15433 11/02/17 06 COUNTRYSIDE TIF MATTERS 87-870-54-00-5462 75.25 07 DOWNTOWN TIF MATTERS 88-880-54-00-5466 1,784.50 08 DOWNTOWN TIF II MATTERS 88-880-54-00-5466 1,161.00 09 HOOVER MATTERS 01-640-54-00-5456 322.50 10 KENDALL MARKETPLACE MATTERS 01-640-54-00-5456 193.50 11 MEETINGS 01-640-54-00-5456 1,500.00 12 PARKS LEGAL MATTERS 79-790-54-00-5466 741.75 13 RAINTREE MATTERS 01-640-54-00-5456 752.50 14 WINDETT RIDGE MATTERS 01-640-54-00-5456 53.75 INVOICE TOTAL: 18,657.00 * DIRECT DEPOSIT TOTAL: 18,657.00 530268 PARADISE PARADISE CAR WASH 223549 11/01/17 01 CAR WASHES 79-795-54-00-5495 8.00 INVOICE TOTAL: 8.00 * 223565 11/01/17 01 OCT 2017 CAR WASHES 01-210-54-00-5495 66.00 INVOICE TOTAL: 66.00 * CHECK TOTAL: 74.00 530269 PFPETT P.F. PETTIBONE & CO. 173315 11/07/17 01 2,000 P ORDINANCE TICKETS 01-210-54-00-5430 985.90 INVOICE TOTAL: 985.90 * CHECK TOTAL: 985.90 530270 PIAZZA AMY SIMMONS 11/17/17 11/17/17 01 MILEAGE REIMBURSEMENT FOR 01-120-54-00-5415 28.90 02 COE CLASS #4 & #6 ** COMMENT ** INVOICE TOTAL: 28.90 * CHECK TOTAL: 28.90Page 26 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530271 PIPERSON STEVE PIPER & SONS, INC. 9196 11/02/17 01 CHIP BRUSH & TREE WORK 01-410-54-00-5458 5,200.00 INVOICE TOTAL: 5,200.00 * CHECK TOTAL: 5,200.00 530272 PLANFILL PLANO CLEAN FILL 556 10/24/17 01 MATERIAL DUMPING 72-720-60-00-6045 3,375.00 INVOICE TOTAL: 3,375.00 * CHECK TOTAL: 3,375.00 530273 PULTE PULTE HOMES 1388 SLATE 11/02/17 01 REFUND SECURITY GUARANTEE FOR 01-000-24-00-2415 7,000.00 02 PERMIT 20150548 ** COMMENT ** INVOICE TOTAL: 7,000.00 * 1432 RUBY 11/02/17 01 REFUND SECURITY GUARANTEE FOR 01-000-24-00-2415 600.00 02 PERMIT 20150286 ** COMMENT ** INVOICE TOTAL: 600.00 * 1437 SLATE 11/02/17 01 REFUND SECURITY GUARENTEE FOR 01-000-24-00-2415 5,000.00 02 PERMIT 20150485 ** COMMENT ** INVOICE TOTAL: 5,000.00 * CHECK TOTAL: 12,600.00 530274 R0000795 A & E ROOFING & SIDING 1733 JOHN 11/02/17 01 REFUND DUE TO CANCELLED PERMIT 01-000-42-00-4210 50.00 INVOICE TOTAL: 50.00 * CHECK TOTAL: 50.00Page 27 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530275 R0001547 TBWP INC 111717 11/17/17 01 REFUND OVERPAYMENT OF FINAL 01-000-13-00-1371 94.19 02 BILL FOR ACCT#0107041830-09 ** COMMENT ** 03 REFUND OVERPAYMENT OF FINAL 01-000-13-00-1371 55.32 04 BILL FOR ACCT#0107041820-03 ** COMMENT ** INVOICE TOTAL: 149.51 * CHECK TOTAL: 149.51 530276 R0001566 KIWANIS CLUB OF TRI-COUNTY 111817 11/14/17 01 2017 SANTA DONATION 79-795-56-00-5606 300.00 INVOICE TOTAL: 300.00 * CHECK TOTAL: 300.00 530277 R0001967 MELISSA KIEST 110417 11/08/17 01 BEECHER DEPOSIT REFUND 01-000-24-00-2410 50.00 INVOICE TOTAL: 50.00 * CHECK TOTAL: 50.00D000690 REDMONST STEVE REDMON 111617 11/16/17 01 IPRA PROFESSIONAL DEVELOPMENT 79-795-54-00-5415 159.82 02 SCHOOL MILEAGE AND TOLL ** COMMENT ** 03 REIMBURSEMENT ** COMMENT ** INVOICE TOTAL: 159.82 * DIRECT DEPOSIT TOTAL: 159.82 530278 REINDERS REINDERS, INC. 1712073-00 10/24/17 01 O-RINGS, FITTINGS 79-790-56-00-5640 25.07 INVOICE TOTAL: 25.07 *Page 28 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530278 REINDERS REINDERS, INC. 1712073-01 10/25/17 01 FITTING 79-790-56-00-5640 37.22 INVOICE TOTAL: 37.22 * CHECK TOTAL: 62.29 530279 RIVRVIEW RIVERVIEW FORD 126695FOW 11/17/17 01 FUEL CAP 79-790-56-00-5640 19.94 INVOICE TOTAL: 19.94 * CHECK TOTAL: 19.94 530280 RIVRVIEW RIVERVIEW FORD FOCS394442 11/07/17 01 REPLACED CATAYLST 51-510-54-00-5490 1,454.95 INVOICE TOTAL: 1,454.95 * CHECK TOTAL: 1,454.95 530281 SECOND SECOND CHANCE CARDIAC SOLUTION 17-010-4069 10/23/17 01 BABYSITTER LESSONS AND 79-795-54-00-5462 514.50 02 TRAINING COURSE INSTRUCTION ** COMMENT ** INVOICE TOTAL: 514.50 * CHECK TOTAL: 514.50 530282 SKTRUCK S & K EXCAVATING & TRUCKING 112017 11/20/17 01 ENGINEER'S PAYMEMT ESTIMATE 72-720-60-00-6045 55,635.30 02 #2 RIVERFRONT PARK ** COMMENT ** 03 IMPROVEMENTS ** COMMENT ** INVOICE TOTAL: 55,635.30 * CHECK TOTAL: 55,635.30Page 29 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530283 SPEEDWAY FLEETCOR SUPERFLEET MASTERCARD FB638-111117 11/11/17 01 OCT 2017 GASOLINE 79-790-56-00-5695 1,214.19 02 OCT 2017 GASOLINE 79-795-56-00-5695 68.00 03 OCT 2017 GASOLINE 01-210-56-00-5695 4,695.46 04 OCT 2017 GASOLINE 51-510-56-00-5695 618.88 05 OCT 2017 GASOLINE 52-520-56-00-5695 618.88 06 OCT 2017 GASOLINE 01-410-56-00-5695 618.87 07 OCT 2017 GASOLINE 01-220-56-00-5695 247.53 INVOICE TOTAL: 8,081.81 * CHECK TOTAL: 8,081.81 530284 STANDARD STANDARD & ASSOCIATES, INC. SA000035822 10/31/17 01 PERSONALITY EVALUATION 01-210-54-00-5411 395.00 INVOICE TOTAL: 395.00 * CHECK TOTAL: 395.00 530285 STEVENS STEVEN'S SILKSCREENING 13129 11/02/17 01 2017 CHILI CHASE SHIRTS 79-795-56-00-5606 2,154.25 INVOICE TOTAL: 2,154.25 * CHECK TOTAL: 2,154.25 530286 STREICH STREICHERS I1286045 10/31/17 01 SHIRTS-NELSON 01-210-56-00-5600 73.98 INVOICE TOTAL: 73.98 * I1287010 11/07/17 01 BADGE 01-210-56-00-5600 107.50 INVOICE TOTAL: 107.50 * CHECK TOTAL: 181.48Page 30 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530287 SUBURLAB SUBURBAN LABORATORIES INC. 149714 10/31/17 01 ROUTINE COLIFORM 51-510-54-00-5429 362.00 INVOICE TOTAL: 362.00 * CHECK TOTAL: 362.00 530288 SUPERIOR SUPERIOR ASPHALT MATERIALS LLC 20171755 10/20/17 01 HOT PATCH 15-155-56-00-5634 4,796.02 INVOICE TOTAL: 4,796.02 * CHECK TOTAL: 4,796.02 530289 UPS5361 DDEDC #3, INC 110917 11/09/17 01 1 PKG TO KFO 01-110-54-00-5452 31.14 INVOICE TOTAL: 31.14 * CHECK TOTAL: 31.14 530290 VITOSH CHRISTINE M. VITOSH CMV 1888-1891 10/31/17 01 OCT 2017 ADMIN HEARINGS 01-210-54-00-5467 400.00 INVOICE TOTAL: 400.00 * CMV 1892 11/02/17 01 SIDEWALK CAFE PUBLIC HEARING 01-220-54-00-5462 54.87 02 104 N BRIDGE PUBLIC HEARING 90-110-00-00-0011 493.87 INVOICE TOTAL: 548.74 * CHECK TOTAL: 948.74 530291 WELDSTAR WELDSTAR 01619540 10/24/17 01 GAS STEEL CYLINDER 01-410-54-00-5485 7.50 INVOICE TOTAL: 7.50 * CHECK TOTAL: 7.50Page 31 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530292 WERDERW WALLY WERDERICH 110617 11/06/17 01 09/11/17 ADMIN HEARING 01-210-54-00-5467 150.00 INVOICE TOTAL: 150.00 * 110617-OCT 11/06/17 01 10/02, 10/09, 10/23 ADMIN 01-210-54-00-5467 450.00 02 HEARINGS ** COMMENT ** INVOICE TOTAL: 450.00 * CHECK TOTAL: 600.00 530293 WTRPRD WATER PRODUCTS, INC. 0277104 10/27/17 01 CURB BOX PLUG 51-510-56-00-5640 127.50 INVOICE TOTAL: 127.50 * CHECK TOTAL: 127.50D000691 YBSD YORKVILLE BRISTOL 1017SF 11/17/17 01 OCT 2017 SANITARY FEES 95-000-24-00-2450 321,022.96 INVOICE TOTAL: 321,022.96 * DIRECT DEPOSIT TOTAL: 321,022.96 530294 YORKSCHO YORKVILLE SCHOOL DIST #115 103117-LC 11/03/17 01 AUG-OCT 2017 LAND CASH 95-000-24-00-2453 105,724.84 INVOICE TOTAL: 105,724.84 * CHECK TOTAL: 105,724.84 530295 YOUNGM MARLYS J. YOUNG 101717 11/03/17 01 10/17/17 PW MEETING MINUTES 01-110-54-00-5462 127.50 INVOICE TOTAL: 127.50 *Page 32 of 35 01-110 ADMINISTRATION 12-112 SUNFLOWER SSA 42-420 DEBT SERVICE 83-830 LIBRARY DEBT SERVICE 01-120 FINANCE 15-155 MOTOR FUEL TAX (MFT) 51-510 WATER OPERATIONS 84-840 LIBRARY CAPITAL 01-210 POLICE 23-216 MUNICIPAL BUILDING 52-520 SEWER OPERATIONS 87-870 COUNTRYSIDE TIF 01-220 COMMUNITY DEVELOPMENT 23-230 CITY-WIDE CAPITAL 72-720 LAND CASH 88-880 DOWNTOWN TIF 01-410 STREET OPERATIONS 25-205 POLICE CAPITAL 79-790 PARKS DEPARTMENT 90-XXX DEVELOPER ESCROW 01-640 ADMINSTRATIVE SERVICES 25-215 PUBLIC WORKS CAPITAL 79-795 RECREATION DEPT 95-XXX ESCROW DEPOSIT 11-111 FOX HILL SSA 25-225 PARKS & RECREATION CAPITAL 82-820 LIBRARY OPERATIONS DATE: 11/21/17 UNITED CITY OF YORKVILLE TIME: 13:46:22 &+(&.5(*,67(5ID: AP211001.W0W INVOICES DUE ON/BEFORE 11/28/2017CHECK # VENDOR # INVOICE ITEM INVOICE # DATE # DESCRIPTION ACCOUNT # PROJECT CODE ITEM AMT------------------------------------------------------------------------------------------------------------------------------------ 530295 YOUNGM MARLYS J. YOUNG 101817-ADMIN 11/06/17 01 10/18/17 ADMIN MEETING MINUTES 01-110-54-00-5462 35.50 INVOICE TOTAL: 35.50 * 102417 11/06/17 01 10/24/17 MEETING MINUTES 01-110-54-00-5462 48.00 INVOICE TOTAL: 48.00 * 110717 11/17/17 01 11/07/17 EDC MEETING MINUTES 01-110-54-00-5462 60.00 INVOICE TOTAL: 60.00 * CHECK TOTAL: 271.00 530296 ZENON ZENON COMPANY 6751 10/31/17 01 MISC PLAYGROUND PARTS 79-790-56-00-5640 5,130.00 INVOICE TOTAL: 5,130.00 * CHECK TOTAL: 5,130.00 TOTAL CHECKS PAID: 509,436.96 TOTAL D',5(&7'EPOSITS PAID: 340,097.79 TOTAL AMOUNT PAID: 849,534.75Page 33 of 35 REGULAR OVERTIME TOTAL IMRF FICA TOTALSMAYOR & LIQ. COM.1,043.34$ -$ 1,043.34$ -$ 79.82$ 1,123.16$ CLERK718.34 - 718.34 8.98 54.94 782.26 TREASURER83.34 - 83.34 8.98 6.36 98.68 ALDERMAN4,945.00-4,945.00-367.015,312.01UNITED CITY OF YORKVILLEPAYROLL SUMMARYNovember 17, 2017ALDERMAN4,945.00 - 4,945.00 - 367.01 5,312.01 ADMINISTRATION16,535.25 - 16,535.25 1,782.50 810.86 19,128.61 FINANCE9,350.85 - 9,350.85 1,008.02 689.59 11,048.46 POLICE112,738.00 2,215.38 114,953.38 583.94 8,509.50 124,046.82 COMMUNITY DEV.15,743.07 - 15,743.07 1,627.25 1,162.33 18,532.65 STREETS13,066.44 - 13,066.44 1,408.56 962.40 15,437.40 WATER14,596.03 367.69 14,963.72 1,574.28 1,087.83 17,625.83 SEWER8,171.35 - 8,171.35 880.87 607.68 9,659.90 PARKS24,626.78 - 24,626.78 2,654.78 1,832.77 29,114.33 RECREATION14,337.89 - 14,337.89 1,190.28 1,065.93 16,594.10 LIBRARY15,580.96 - 15,580.96 879.91 1,161.84 17,622.71 TOTALS251,536.64$ 2,583.07$ 254,119.71$ 13,608.35$ 18,398.86$ 286,126.92$ TOTAL PAYROLL286,126.92$ Page 34 of 35 ACCOUNTS PAYABLE DATE Manual Check Register (Pages 1 - 3)11/16/2017 152,055.32 Manual BUILD Check Register (Page 4)11/20/2017 30,000.00 City Check Register (Pages 5 - 33)11/28/2017 849,534.75 SUB-TOTAL: $1,031,590.07 Bi - Weekly (Page 34)11/17/2017 286,126.92 UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, November 28, 2017 PAYROLL SUB-TOTAL: $286,126.92 TOTAL DISBURSEMENTS:$1,317,716.99 Page 35 of 35 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/320/City-Council 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 Mayor’s Report #1 Tracking Number CC 2017-54 Proclamation for Illinois Bicentennial City Council – November 28, 2017 None Mayor Gary J. Golinski Name Department UNITED CITY OF YORKVILLE Illinois Bicentennial Proclamation WHEREAS, Sunday, December 3, 2017 marks Illinois’ 199th birthday, as Illinois became the 21st state in the union on December 3, 1818; and WHEREAS, Illinois Bicentennial will be a yearlong celebration between December 3, 2017, and December 3, 2018, which will be our state’s 200th birthday; and WHEREAS, Illinois Bicentennial will remind us all that, every day in Illinois, amazing things are BORN, BUILT & GROWN; and WHEREAS, Illinois Bicentennial will honor the many ways that Illinois has influenced American history, achievement, culture, innovation, and more; and WHEREAS, Illinois Bicentennial is a once‐in‐a‐lifetime invitation to fall in love with Illinois all over again; and WHEREAS, together we can inspire pride in Illinois and show the world what makes this state so great; and WHEREAS, our community should encourage citizens, organizations, businesses, congregations, and cultural and education institutions to participate in the yearlong celebration by submitting applications for endorsement of their events and projects by Illinois Bicentennial on the PARTICIPATE page at illinois200.com. THEREFORE, BE IT RESOLVED, that the United City of Yorkville endorses the efforts of Illinois Bicentennial and encourages all citizens to participate and celebrate in the upcoming year by visiting illinois200.com and using the hashtag #IllinoisProud. Dated this 28th day of November, 2017, A.D. _______________________________ Gary J. Golinski, Mayor 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/320/City-Council 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 Mayor’s Report #2 Tracking Number CC 2017-55 Tax Levy City Council – November 28, 2017 CC 11/14/17 Tax levy public hearing was held. Majority Approval Please see attached. Rob Fredrickson Finance Name Department Summary Approval of the 2017 tax levy ordinance and a resolution requesting separate limiting rates for the City and Library. Background Based on past levy and budget discussions, the City had unofficially adopted a plan to reduce its tax levy for fiscal years 2015 through 2018. This plan was a modified extension of the process began in fiscal year 2012 as a result of non-abated property taxes and the passage of the non-home rule sales tax referendum: Planned decreases 2% reduction in FY 15 1% reduction in FY 16 (prior fiscal year) 1% reduction in FY 17 (prior fiscal year) 1% reduction in FY 18 (current fiscal year) The above reduction schedule was reflected between the City property tax line-item (a calculation of the City uncapped taxes and City capped taxes) and the Library property tax-line-item (a calculation of the Library uncapped taxes and Library capped taxes). In reality, property taxes decreased at a rate quicker than we expected: Actual decreases 3% reduction in FY 15 1.66% reduction in FY 16 (prior fiscal year) 1.68% reduction in FY 17 (prior fiscal year) 0% - no change (current fiscal year) Now that the City has fulfilled its unofficial plan to reduce the amount of property taxes levied over the last four fiscal years, it is the recommendation of staff that the City begin to ease back into its past practice of marginally increasing its levy each year as allowed under PTELL. Pursuant to PTELL, two factors determine how much the City can increase its levy by each year: the equalized assessed valuation (EAV) of new construction and the year-over-year change in inflation (as measured by CPI). New construction is currently estimated by the County with an EAV $9.9 million, which would generate additional property tax proceeds of $64,328 for the City. As shown on Exhibit D, after two consecutive years of unusually low inflation, CPI returns to more of a historical norm in 2017 with a 2.1% increase. This inflationary portion of the levy equates to a projected increment of $65,128, for an estimated grand total of $129,456 in additional property taxes. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Bart Olson, City Administrator Date: November 20, 2017 Subject: 2017 Tax Levy Ordinance & Limiting Rate Resolution Based on the information presented above it is the recommendation of staff that the City increase its levy only by the amount of incremental property taxes generated from new construction, currently estimated at $64,329 (as shown on Exhibit C). While this will result in the City not levying approximately $65,128, (CPI portion) under PTELL (which means this amount is lost for subsequent levy years) staff believes that this is a balanced approach; as it allows the City to marginally expand its tax base with minimal impact on homeowners. Depending on how the City Council decides to levy, either including incremental property taxes from both CPI and new construction or new construction only, will result in the City’s portion of the levy either increasing by approximately 4.2% (Exhibit B) or 2.1% (Exhibit C). Another item of note is the police pension levy, which has been determined to be $963,361, as shown on page 6 of the Actuarial Valuation Report (Exhibit E). This represents an actual, albeit nominal, decrease of $2,850 in comparison to the actuarial determined contribution in 2016. Fiscal year 2017 was a good year for the Fund, as the percent funded increased from 39.5% to 42.3% due to several factors including: the City continuing to fully fund its actuarial determined contribution; adjustments to the mortality assumptions used in the funding calculation; and the Funds investment return slightly exceeding its assumed rate (7.00% assumed v. 7.06% actual). Looking back at the 2016 levy, you may recall that the primary policy question at the time was whether or not the City and Library levies should be combined or levied separately. In an effort to “level the playing field” by applying the same rules of property tax growth (lesser of CPI or 5%, plus new construction) to both entities, it was decided by the City Council to levy the two entities separately. As a result of the separate levy, the Library tax rate was capped at $0.141 per $100 of EAV in 2016, resulting in a property tax extension of $645,554 for library operations. This was an increase of $13,596 (2.2%) over the 2015 extended amount of $631,958. For the 2017 levy staff plans to continue the practice of levying separately for the City and the Library, which is currently estimated to yield property taxes for library operations in the amount of $672,505. Thus, based on current EAV the library tax rate is estimated to be at $0.136 per $100 of EAV (max amount is $0.15/$100 EAV) for the 2017 levy year, which is an increase of 4.2% ($26,951) over the 2016 extension. The fiscal year 2018 (2016 levy) certification from the County Clerk is attached (Exhibit F) to this memo. The first page contains all City (non-Library) taxes, and the second page contains Library taxes (operations and debt service for the 2006 & 2013 Refunding bonds). The breakdown of the sublevies is attached for your review. The County’s current EAV estimate is $495,355,475 which is an 8.53% increase from last year. The abatement ordinances for the non-abated (uncapped) City property taxes will be on the November 28th City Council agenda. Homeowner Impact The property tax bill lists the City and the Library as two distinct itemized charges. Assuming the City levies for the new construction increment only (Exhibit C), the City’s (capped and uncapped) estimated levy extension is projected to increase by 2.1% for the 2017 levy year (payable in 2018). The Library (capped and uncapped) levy is projected to be 4.2% higher than the 2016 levy year extension (payable in 2017). Based on these two statements, the amount that each property owner pays to the City should be approximately the same as the prior year and the amount paid to the Library should be approximately $11 higher than the prior year’s tax bill, assuming that their individual property’s EAV increases by the same percentage as overall EAV in the City (currently projected at 8.53% by Kendall County). Recommendation As presented at the public hearing on November 14th, staff recommendations for aggregate levy amounts are below. City Tax Levy 2016 Levy Extension 2017 Maximum Levy (Estimate) 2017 Levy Recommended Amount City Levy (Capped) 3,101,322 3,330,779 3,165,651 City Bonds (Uncapped) N / A N / A N / A Totals 3,101,322 3,330,779 3,165,651 Library Tax Levy 2016 Levy Extension 2017 Maximum Levy (Estimate) 2017 Levy Recommended Amount Library Operations (Capped) 645,554 672,505 672,505 Library Bonds (Uncapped) 760,433 792,101 792,101 Totals 1,405,987 1,464,606 1,464,606 Staff recommends the approval of the 2017 tax levy ordinance, which includes the aggregate and sub-levy amounts shown in Exhibit C. Per Exhibit C the City will levy a total of $3,165,651, which includes the new construction increment (only) of $64,329. The Library will levy $672,505 for operations, which includes both CPI and new construction increments. In addition, staff recommends the approval of the resolution directing the County Clerk to calculate separate limiting rates for both the City and Library for the 2017 levy year. Resolution No. 2017-___ Page 1 Resolution No. 2017-______ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS REQUESTING SEPARATE LIMITING RATES FOR ALL CITY FUNDS WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non home-rule municipality pursuant to the Illinois Constitution of 1970 and the laws of this State and as such is subject to the Property Tax Extension Limited Law (“PTELL”) (35 ILCS 200/18-185 et seq.); and, WHEREAS, PTELL provides at Section 18-195: “Upon written request of the corporate authority of a village, the county clerk shall calculate separate limiting rates for the library funds and for the aggregate of the other village funds in order to reduce the funds as may be required under provisions of this Law. In calculating the limiting rate for the library, the county clerk shall use only the part of the aggregate extension base applicable to the library, and for any rate increase or decrease factor under Section 18-230 the county clerk shall use only any new rate or rate increase applicable to the library funds and the part of the rate applicable to the library in determining factors under that Section. The county clerk shall calculate the limiting rate for all other village funds using only the part of the aggregate extension base not applicable to the library, and for any rate increase or decrease factor under Section 18-230 the county clerk shall use only any new rate or rate increase not applicable to the library funds and the part of the rate not applicable to the library in determining factors under that Section. If the county clerk is required to reduce the aggregate extension of the library portion of the levy, the county clerk shall proportionally reduce the extension for each library fund unless otherwise requested by the library board. If the county clerk is required to reduce the aggregate extension of the portion of the levy not applicable to the library, the county clerk shall proportionally reduce the extension for each fund not applicable to the library unless otherwise requested by the village. and, WHEREAS, the Mayor and City Council (the “Corporate Authorities”) desire to request the County Clerk of Kendall County to calculate separate limiting rates for the library funds and for the aggregate of all other City funds in its annual tax levy in order to reduce its funds as may be required by PTELL as hereinafter set forth. Resolution No. 2017-___ Page 2 NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, hereby authorizes the City Administrator to request that the County Clerk of Kendall County calculate separate limiting rates for the library funds and for all other City funds in order to reduce its funds as may be required by PTELL in connection with the City’s 2017 tax levy. BE IT FURTHER RESOLVED that this Resolution shall be in full force and effect from and after its passage and approval as provided by law. PASSED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of ______________________, 2017. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED: __________________________________ Mayor Attest: ___________________________________ City Clerk Ordinance No. 2017-___ Page 1 STATE OF ILLINOIS ) ) ss. COUNTY OF KENDALL ) Ordinance No. 2017-______ (2018-2019 TAX LEVY) AN ORDINANCE FOR THE LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2018 AND ENDING APRIL 30, 2019 FOR THE UNITED CITY OF YORKVILLE BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois: Section 1: That the total amount of the budget for all corporate purposes and public library purposes legally made to be collected from the tax levy of the current fiscal year is hereby ascertained to be the sum of $3,838,156. Section 2: That the sum of $3,838,156 being the total of the budget expenditures heretofore legally made and which is to be collected in part from the levy of the current fiscal year of the United City of Yorkville and further for purposes of providing for the Illinois Municipal Retirement Fund, Police Fund, Police Pension Fund, Social Security Fund, Unemployment Fund, School Crossing Guard Fund, Audit Fund, General Corporate Purpose Fund, Library Fund and Insurance for Liability purposes, as budgeted for the current fiscal year by the annual Budget Ordinance of the United City of Yorkville for the fiscal year beginning May 1, 2018, and ending April 30, 2019, as passed by the City Council of the United City of Yorkville at a legally convened meeting prior to said fiscal year, the sum of $3,838,156 is hereby levied upon all of the taxable property in the United City of Yorkville subject to taxation for the current year, the specific amounts as levied for the various funds heretofore named being included herein by being placed in separate columns under the heading “To be Raised by Tax Levy”, which appears over the same, the tax so levied being for the current fiscal year of the Ordinance No. 2017-___ Page 2 United City of Yorkville and for the said budget to be collected from said tax levy, the total of which has been ascertained as aforesaid and being as hereinafter set forth: Section 3: That the total amount of $3,838,156 tax levy, ascertained as aforesaid, be and the same is hereby levied and assessed on all property subject to taxation with the United City of Yorkville, according to the value of said property as the same is assessed and equalized for State and County purposes for the current year. Section 4: (a) That the item of $0.00 levied for Illinois Municipal Retirement Fund for City purposes and for Library Municipal Retirement Fund purposes is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (b) That the item of $40,000 levied for Liability Insurance is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (c) That the item of $30,000 levied for the Audit Fee is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (d) That the item of $0.00 levied for Unemployment Insurance is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (e) That the item of $979,754 levied for Police Protection Tax is levied in an amount not exceeding the maximum tax rate of 0.60%. (f) That the item of $963,361 levied for Police Pension is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (g) That $0.00 levied for Garbage is levied not exceeding the maximum tax rate of 0.20%. Ordinance No. 2017-___ Page 3 (h) That the item of $150,000 levied for Social Security is levied without regard to any statutory rate, pursuant to Statutes of the State of Illinois. (i) That the item of $0.00 levied for School Crossing Guard is not exceeding the maximum tax rate of 0.02%. (j) That the item of $1,002,536 levied for General Corporate is levied pursuant to Statutes of the State of Illinois not to exceed the maximum tax rate of 0.4375%. (k) That the item of $672,505 levied for Library is levied not exceeding the maximum tax rate of 0.15%. Section 5: That here is hereby certified to the County Clerk of Kendall County the several sums aforesaid constituting said total amount of $3,838,156 which said total amount of said United City of Yorkville requires to be raised by taxation for the current fiscal year of said city and the City Clerk is hereby ordered and directed to file with the Clerk of said County, on or before the time required by law, a certified copy of this Ordinance. Section 6: This Ordinance shall be in full force and effect immediately from and after its passage and approval according to law. Section 7: In the event any section of this Ordinance is declared invalid the remaining portion thereof shall be binding and given full effect. ADOPTED this ____day of ______________, 2017, pursuant to roll call vote as follows: CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Ordinance No. 2017-___ Page 4 APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this ______day of _____________, 2017. ____________________________________ Mayor Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ______ day of ______________, 2017. Attest: ______________________________ City Clerk 5 SUMMARY OF 2017 TAX LEVY General Corporate Tax (65 ILCS 5/8 3-1) $1,002,536 I.M.R.F. (40 ILCS 5/7-171) $0 Social Security (40 ILCS 5/7-171) $150,000 Police Pension (40 ILCS 5/3-125) $963,361 Police Protection Tax (65 ILCS 5/11-1-3) $979,754 Garbage (65 ILCS 5/11-1-3) $0 Audit (65 ILCS 5/11-19-4) $30,000 Liability Insurance Tax (745 ILCS 10/9-107) $40,000 School Crossing Guard (65 5/11-80-23) $0 Unemployment Insurance (745 ILCS 10/9-107) $0 Library (pg.4 DCCA Levy Man.) (75 ILCS 5/3-1, 5/3-4, 5/3-7) $672,505 6 CERTIFICATE The undersigned, Gary J. Golinski, Mayor of the United City of Yorkville, hereby certifies that I am the presiding officer of the United City of Yorkville, and as such presiding officer, I hereby certify that the Tax Levy Ordinance, a copy of which is appended hereto, was adopted pursuant to, and in all respects in compliance with, the provisions of Section 4-7 of the so-called “The Truth in Taxation Act”. Dated this _______ day of _____________, 2017. ________________________________ Gary J. Golinski, Mayor 7 CERTIFICATE The undersigned, Beth Warren, City Clerk of the United City of Yorkville, hereby certifies that an announcement was made at a regular City Council meeting of the United City of Yorkville of November 14, 2017, that the 2018-2019 Tax Levy would be $3,838,156, a sum less than 105% of the tax levy extended by the County of Kendall Clerk for the 2017-2018 Tax Levy. _________________________________ Beth Warren, City Clerk STATE OF KENDALL ) ) ss. COUNTY OF KENDALL ) I, Beth Warren, City Clerk of the United City of Yorkville, hereby certify the foregoing to be a true, perfect and correct copy of the Ordinance passed by the City Council at a regular meeting of the City Council on ______________ _____, 2017. Testimony Whereof, I have hereunto set my hand and seal this ______day of __________________, 2017. __________________________________ Beth Warren, City Clerk TRUTH IN TAXATION CERTIFICATE OF COMPLIANCE I, the undersigned, hereby certify that I am the presiding officer of the United City of Yorkville and as such presiding officer I certify that the Levy Ordinance, a copy of which is attached, was adopted pursuant to, and in all respects in compliance with the provisions of Section 4 through 7 of the “truth in Taxation Act”. The notice and hearing requirements of Section 6 of the Act are applicable. This certificate applies to the 2018-2019 Tax Levy. Date : ___________________, 2017 Presiding Officer: _____________________________ Gary J. Golinski, Mayor TRUTH IN TAXATION CERTIFICATE OF COMPLIANCE (35 ILCS 200/18-90) I, the undersigned, hereby certify that I am the presiding officer of the United City of Yorkville, and as such presiding officer I certify that the levy ordinance, a copy of which is attached, was adopted pursuant to, and in all respects in compliance with the provisions of Section 18-60 through 18-85 of the “Truth in Taxation” law. Check One of the Choices Below: 1) The taxing district published a notice in the newspaper and conducted a hearing meeting the requirements of the Truth in Taxation Law. 2) The taxing district’s aggregate levy did not exceed a 5% increase over the prior year’s extension. Therefore, a notice and a hearing were not necessary. 3) The proposed aggregate levy did not exceed a 5% increase over the prior year’s extension. Therefore, a hearing was not held. The adopted aggregate tax levy exceeded 5% of the prior year’s extension and a notice was published within 15 days of its adoption in accordance with the Truth in Taxation Law. 4) The adopted levy exceeded the amount stated in the published notice. A second notice was published within 15 days of the adoption in accordance with the Truth in Taxation Law. Date _________________________________ Presiding Officer ________________________ Gary J. Golinski, Mayor 2015 Rate Setting EAV % Change over Prior Yr EAV 2016 Rate Setting EAV % Change over Prior Yr EAV 2017 Estimated EAV % Change over Prior Yr EAV Farm 2,861,401$ 4.31%Farm 2,963,511$ 3.57%Farm 3,089,268$ 4.24% Residential 320,914,471$ 3.30%Residential 354,408,067$ 10.44%Residential 389,708,077$ 9.96% Commercial 84,529,087$ -6.85%Commercial 84,099,111$ -0.51%Commercial 87,190,751$ 3.68% Industrial 13,000,039$ 2.62%Industrial 14,944,561$ 14.96%Industrial 15,350,051$ 2.71% State Railroad 17,329$ 0.01%State Railroad 17,328$ -0.01%State Railroad 17,328$ 0.00% Estimated Total 421,322,327$ 1.08%Estimated Total 456,432,578$ 8.33%Estimated Total 495,355,475$ 8.53% 2015 2015 2015 2016 2016 2016 2017 2017 % Change over $ Ch Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prio Corporate 0.23795 1,043,200$ 1,002,536$ 0.21965 1,002,536$ 1,002,554$ 0.20239 1,002,536$ 0.00%$ Bonds & Interest 0.01128 47,497 47,525 0.00000 - - 0.00000 - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - Police Protection 0.24069 1,088,449 1,014,080 0.19991 912,438 912,454 0.23112 1,144,882 25.47% Police Pension 0.19591 825,413 825,413 0.21169 966,211 966,222 0.19448 963,361 -0.30% Audit 0.00686 30,000 28,903 0.00658 30,000 30,033 0.00606 30,000 -0.11% Liability Insurance 0.00914 40,000 38,509 0.00877 40,000 40,029 0.00808 40,000 -0.07% Social Security 0.03423 150,000 144,219 0.03287 150,000 150,029 0.03028 150,000 -0.02% School Crossing Guard 0.00000 - - 0.00000 - - 0.00000 - - Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - Subtotal City 0.73606 3,224,559$ 3,101,185$ 0.67947 3,101,185$ 3,101,322$ 0.67240 3,330,779$ 7.40% Library Operations 0.15000 692,000$ 631,958$ 0.14144 692,000$ 645,554$ 0.13576 672,505$ 4.17%$ Library Bonds & Interest 0.17868 752,770 752,788 0.16661 760,395 760,433 0.15991 792,101 4.16% Subtotal Library 0.32868 1,444,770$ 1,384,745$ 0.30805 1,452,395$ 1,405,987$ 0.29567 1,464,606$ 4.17% Total City (PTELL & Non-PTELL)1.06474 4,669,329$ 4,485,930$ 0.98752 4,553,580$ 4,507,310$ 0.96807 4,795,385$ 6.39%$ less Bonds & Interest 0.18996 800,267 800,313 0.16661 760,395 760,433 0.15991 792,101 4.16% P-TELL Totals 0.87478 3,869,062$ 3,685,617$ 0.82091 3,793,185$ 3,746,876$ 0.80816 4,003,284$ 6.84%$ 2017 Tax Levy - Public Hearing (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc( 2015 Requested 2015 Extended 2016 Requested 2016 Extended 2017 Requested Prior Yr Extended Prior Y City 2,351,649 2,228,247 City 2,134,974 2,135,100 City 2,367,418 10.88% Library 692,000 631,958 Library 692,000 645,554 Library 672,505 4.17% Police Pension 825,413 825,413 Police Pension 966,211 966,222 Police Pension 963,361 -0.30% City Debt Service 47,497 47,525 City Debt Service - - City Debt Service - - Library Debt Service 752,770 752,788 Library Debt Service 760,395 760,433 Library Debt Service 792,101 4.16% Total 4,669,329 4,485,930 Total 4,553,580 4,507,310 Total 4,795,385 6.39% less Bonds & Interest 800,267 800,313 less Bonds & Interest 760,395 760,433 less Bonds & Interest 792,101 4.16% PTELL Subtotal 3,869,062 3,685,617 PTELL Subtotal 3,793,185 3,746,876 PTELL Subtotal 4,003,284 6.84% City (excluding Debt Service)3,177,062 3,053,660 City (excluding Debt Service)3,101,185 3,101,322 City (excluding Debt Service)3,330,779 7.40% Lib (excluding Debt Service)692,000 631,958 Lib (excluding Debt Service)692,000 645,554 Lib (excluding Debt Service)672,505 4.17% City Debt Service Levy Breakout Series 2014B - Debt Service Fund 47,525$ Total 47,525$ (Limiting Rate Applied to City & Library) Summary 2017 Tax Levy - Public Hearing 2 2015 Rate Setting EAV % Change over Prior Yr EAV 2016 Rate Setting EAV % Change over Prior Yr EAV 2017 Estimated EAV % Change over Prior Yr EAV Farm 2,861,401$ 4.31%Farm 2,963,511$ 3.57%Farm 3,089,268$ 4.24% Residential 320,914,471$ 3.30%Residential 354,408,067$ 10.44%Residential 389,708,077$ 9.96% Commercial 84,529,087$ -6.85%Commercial 84,099,111$ -0.51%Commercial 87,190,751$ 3.68% Industrial 13,000,039$ 2.62%Industrial 14,944,561$ 14.96%Industrial 15,350,051$ 2.71% State Railroad 17,329$ 0.01%State Railroad 17,328$ -0.01%State Railroad 17,328$ 0.00% Estimated Total 421,322,327$ 1.08%Estimated Total 456,432,578$ 8.33%Estimated Total 495,355,475$ 8.53% 2015 2015 2015 2016 2016 2016 2017 2017 % Change over $ Ch Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prio Corporate 0.23795 1,043,200$ 1,002,536$ 0.21965 1,002,536$ 1,002,554$ 0.20239 1,002,536$ 0.00%$ Bonds & Interest 0.01128 47,497 47,525 0.00000 - - 0.00000 - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - Police Protection 0.24069 1,088,449 1,014,080 0.19991 912,438 912,454 0.21094 1,044,882 14.51% Police Pension 0.19591 825,413 825,413 0.21169 966,211 966,222 0.19448 963,361 -0.30% Audit 0.00686 30,000 28,903 0.00658 30,000 30,033 0.00606 30,000 -0.11% Liability Insurance 0.00914 40,000 38,509 0.00877 40,000 40,029 0.00808 40,000 -0.07% Social Security 0.03423 150,000 144,219 0.03287 150,000 150,029 0.03028 150,000 -0.02% School Crossing Guard 0.00000 - - 0.00000 - - 0.00000 - - Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - Subtotal City 0.73606 3,224,559$ 3,101,185$ 0.67947 3,101,185$ 3,101,322$ 0.65221 3,230,779$ 4.17% Library Operations 0.15000 692,000$ 631,958$ 0.14144 692,000$ 645,554$ 0.13576 672,505$ 4.17%$ Library Bonds & Interest 0.17868 752,770 752,788 0.16661 760,395 760,433 0.15991 792,101 4.16% Subtotal Library 0.32868 1,444,770$ 1,384,745$ 0.30805 1,452,395$ 1,405,987$ 0.29567 1,464,606$ 4.17% Total City (PTELL & Non-PTELL)1.06474 4,669,329$ 4,485,930$ 0.98752 4,553,580$ 4,507,310$ 0.94788 4,695,385$ 4.17%$ less Bonds & Interest 0.18996 800,267 800,313 0.16661 760,395 760,433 0.15991 792,101 4.16% P-TELL Totals 0.87478 3,869,062$ 3,685,617$ 0.82091 3,793,185$ 3,746,876$ 0.78798 3,903,284$ 4.17%$ 2017 Tax Levy - Estimated - Full Increment (CPI + New Construction) (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc( 2015 Requested 2015 Extended 2016 Requested 2016 Extended 2017 Requested Prior Yr Extended Prior Y City 2,351,649 2,228,247 City 2,134,974 2,135,100 City 2,267,418 6.20% Library 692,000 631,958 Library 692,000 645,554 Library 672,505 4.17% Police Pension 825,413 825,413 Police Pension 966,211 966,222 Police Pension 963,361 -0.30% City Debt Service 47,497 47,525 City Debt Service - - City Debt Service - - Library Debt Service 752,770 752,788 Library Debt Service 760,395 760,433 Library Debt Service 792,101 4.16% Total 4,669,329 4,485,930 Total 4,553,580 4,507,310 Total 4,695,385 4.17% less Bonds & Interest 800,267 800,313 less Bonds & Interest 760,395 760,433 less Bonds & Interest 792,101 4.16% PTELL Subtotal 3,869,062 3,685,617 PTELL Subtotal 3,793,185 3,746,876 PTELL Subtotal 3,903,284 4.17% City (excluding Debt Service)3,177,062 3,053,660 City (excluding Debt Service)3,101,185 3,101,322 City (excluding Debt Service)3,230,779 4.17% Lib (excluding Debt Service)692,000 631,958 Lib (excluding Debt Service)692,000 645,554 Lib (excluding Debt Service)672,505 4.17% City Debt Service Levy Breakout Series 2014B - Debt Service Fund 47,525$ Total 47,525$ Summary 2017 Tax Levy - Estimated - Full Increment (CPI + New Construction) (Limiting Rate Applied to City & Library) 2 2015 Rate Setting EAV % Change over Prior Yr EAV 2016 Rate Setting EAV % Change over Prior Yr EAV 2017 Estimated EAV % Change over Prior Yr EAV Farm 2,861,401$ 4.31%Farm 2,963,511$ 3.57%Farm 3,089,268$ 4.24% Residential 320,914,471$ 3.30%Residential 354,408,067$ 10.44%Residential 389,708,077$ 9.96% Commercial 84,529,087$ -6.85%Commercial 84,099,111$ -0.51%Commercial 87,190,751$ 3.68% Industrial 13,000,039$ 2.62%Industrial 14,944,561$ 14.96%Industrial 15,350,051$ 2.71% State Railroad 17,329$ 0.01%State Railroad 17,328$ -0.01%State Railroad 17,328$ 0.00% Estimated Total 421,322,327$ 1.08%Estimated Total 456,432,578$ 8.33%Estimated Total 495,355,475$ 8.53% 2015 2015 2015 2016 2016 2016 2017 2017 % Change over $ Ch Rate Levy Request Levy Extension Rate Levy Request Levy Extension Rate Levy Request Prior Yr Ext.Prio Corporate 0.23795 1,043,200$ 1,002,536$ 0.21965 1,002,536$ 1,002,554$ 0.20239 1,002,536$ 0.00%$ Bonds & Interest 0.01128 47,497 47,525 0.00000 - - 0.00000 - - IMRF Pension 0.00000 - - 0.00000 - - 0.00000 - - Police Protection 0.24069 1,088,449 1,014,080 0.19991 912,438 912,454 0.19779 979,754 7.38% Police Pension 0.19591 825,413 825,413 0.21169 966,211 966,222 0.19448 963,361 -0.30% Audit 0.00686 30,000 28,903 0.00658 30,000 30,033 0.00606 30,000 -0.11% Liability Insurance 0.00914 40,000 38,509 0.00877 40,000 40,029 0.00808 40,000 -0.07% Social Security 0.03423 150,000 144,219 0.03287 150,000 150,029 0.03028 150,000 -0.02% School Crossing Guard 0.00000 - - 0.00000 - - 0.00000 - - Unemployment Insurance 0.00000 - - 0.00000 - - 0.00000 - - Subtotal City 0.73606 3,224,559$ 3,101,185$ 0.67947 3,101,185$ 3,101,322$ 0.63907 3,165,651$ 2.07% Library Operations 0.15000 692,000$ 631,958$ 0.14144 692,000$ 645,554$ 0.13576 672,505$ 4.17%$ Library Bonds & Interest 0.17868 752,770 752,788 0.16661 760,395 760,433 0.15991 792,101 4.16% Subtotal Library 0.32868 1,444,770$ 1,384,745$ 0.30805 1,452,395$ 1,405,987$ 0.29567 1,464,606$ 4.17% Total City (PTELL & Non-PTELL)1.06474 4,669,329$ 4,485,930$ 0.98752 4,553,580$ 4,507,310$ 0.93473 4,630,257$ 2.73%$ less Bonds & Interest 0.18996 800,267 800,313 0.16661 760,395 760,433 0.15991 792,101 4.16% P-TELL Totals 0.87478 3,869,062$ 3,685,617$ 0.82091 3,793,185$ 3,746,876$ 0.77483 3,838,156$ 2.44%$ 2017 Tax Levy - Estimated - Partial Increment (New Construction Only) (Limiting Rate Applied to City & Library) 1 % Inc(Dec) Over $ Inc( 2015 Requested 2015 Extended 2016 Requested 2016 Extended 2017 Requested Prior Yr Extended Prior Y City 2,351,649 2,228,247 City 2,134,974 2,135,100 City 2,202,290 3.15% Library 692,000 631,958 Library 692,000 645,554 Library 672,505 4.17% Police Pension 825,413 825,413 Police Pension 966,211 966,222 Police Pension 963,361 -0.30% City Debt Service 47,497 47,525 City Debt Service - - City Debt Service - - Library Debt Service 752,770 752,788 Library Debt Service 760,395 760,433 Library Debt Service 792,101 4.16% Total 4,669,329 4,485,930 Total 4,553,580 4,507,310 Total 4,630,257 2.73% less Bonds & Interest 800,267 800,313 less Bonds & Interest 760,395 760,433 less Bonds & Interest 792,101 4.16% PTELL Subtotal 3,869,062 3,685,617 PTELL Subtotal 3,793,185 3,746,876 PTELL Subtotal 3,838,156 2.44% City (excluding Debt Service)3,177,062 3,053,660 City (excluding Debt Service)3,101,185 3,101,322 City (excluding Debt Service)3,165,651 2.07% Lib (excluding Debt Service)692,000 631,958 Lib (excluding Debt Service)692,000 645,554 Lib (excluding Debt Service)672,505 4.17% City Debt Service Levy Breakout Series 2014B - Debt Service Fund 47,525$ Total 47,525$ (Limiting Rate Applied to City & Library) Summary 2017 Tax Levy - Estimated - Partial Increment (New Construction Only) 2 Illinois Dept. of Revenue History of CPI's Used for the PTELL 1/18/2017 % Change From December Previous % Use for Years Taxes Year CPI-U December PTELL Comments Levy Year Paid 1991 137.900 -- 1992 141.900 2.9%2.9%1993 1994 1993 145.800 2.7%2.7%(5 % for Cook)1994 1995 1994 149.700 2.7%2.7%1995 1996 1995 153.500 2.5%2.5%1996 1997 1996 158.960 3.6%3.6%1997 1998 1997 161.300 1.5%1.5%1998 1999 1998 163.900 1.6%1.6%1999 2000 1999 168.300 2.7%2.7%2000 2001 2000 174.000 3.4%3.4%2001 2002 2001 176.700 1.6%1.6%2002 2003 2002 180.900 2.4%2.4%2003 2004 2003 184.300 1.9%1.9%2004 2005 2004 190.300 3.3%3.3%2005 2006 2005 196.800 3.4%3.4%2006 2007 2006 201.800 2.5%2.5%2007 2008 2007 210.036 4.08%4.1%2008 2009 2008 210.228 0.1%0.1%2009 2010 2009 215.949 2.7%2.7%2010 2011 2010 219.179 1.5%1.5%2011 2012 2011 225.672 3.0%3.0%2012 2013 2012 229.601 1.7%1.7%2013 2014 2013 233.049 1.5%1.5%2014 2015 2014 234.812 0.8%0.8%2015 2016 2015 236.525 0.7%0.7%2016 2017 2016 241.432 2.1%2.1%2017 2018 CITY OF YORKVILLE YORKVILLE POLICE PENSION FUND Actuarial Valuation Report For the Year Beginning May 1, 2017 And Ending April 30, 2018 Timothy W. Sharpe, Actuary, Geneva, IL (630) 262-0600 TWS Actuary TABLE OF CONTENTS 18GASB Statements No. 67 & 68 Disclosure 16Actuarial Assumptions 15Actuarial Method 14Summary of Plan Provisions 13Projected Pension Payments 13Duration 12Summary of Plan Participants 11Tax Levy Requirement 10Accrued Liability 9Normal Cost 8Asset Changes During Prior Year 7Actuarial Valuation of Assets 4Summary of Results 3Introduction Page INTRODUCTION Police-sworn personnel of the City of Yorkville are covered by the Police Pension Plan that is a defined-benefit, single-employer pension plan. The purpose of this report is to provide to the Intended Users of this report, specifically the Intended Users are the City Officials, the Pension Board and the City and Pension Board auditors, the reporting requirements of the Illinois Pension Code, the GASB Statements No. 67 & 68 financial information and related actuarial information for the year stated in this report. This report is not intended for distribution or usage to or by anyone who is not an Intended User and should not be used for any other purpose. The valuation results reported herein are based on the employee data, plan provisions and the financial data provided by the City. The actuary has relied on this information and does not assume responsibility for the accuracy or completeness of this information. I hereby certify that to the best of my knowledge this report is complete and accurate and fairly presents the actuarial position of the Fund in accordance with generally accepted actuarial principles and procedures. In my opinion, the assumptions used are reasonably related to the experience of the Plan and to reasonable expectations. A reasonable request for supplementary information not included in this report should be directed to the undersigned actuary. The actuary cautions the Intended Users of the possibility of uncertainty or risks in any of the results in this report. I, Timothy W. Sharpe, am an Enrolled Actuary and a member of the American Academy of Actuaries, and I meet the Qualifications Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. Respectfully submitted, Timothy W. Sharpe, EA, MAAA Enrolled Actuary No. 17-4384 8/30/2017 Date -3- SUMMARY OF RESULTS There was a change with respect to Actuarial Assumptions from the prior year to reflect revised expectations with respect to mortality rates. The mortality rates have been changed to the RP 2014 Mortality Table (BCHA) projected to 2017 using improvement scale MP-2016 (previously improvement scale MP-2015). As announced in the Mortality Improvement Scale MP-2015 Report, the Retirement Plans Experience Committee of the Society of Actuaries (RPEC) intends to publish annual updates to the RPEC_2014 model and corresponding mortality improvement scales. The resulting 2016 version of the model presented in this report reflects three additional years of historical U.S. Population mortality data (for 2012, 2013 and 2014) and modification of two input values designed to improve the model’s year-over-year stability. Scale MP-2016 is based on this 2016 version of the RPEC_2014 model along with the committee-selected assumption set for 2016. For the ten years ending in 2009 the average annual age-adjusted mortality improvement rates in the United States for those between ages 50 and 95 were 1.93% for males and 1.46% for females. The corresponding averages for the five-year period ended in 2014 were 0.60% and 0.42%, respectively. As a result of this pattern, the Scale MP-2016 rates presented in this report are generally lower than Scale MP-2015 rates, which were lower than Scale MP-2014 rates. There were no changes with respect to Plan Provisions or Actuarial Methods from the prior year. Based on the plan sponsor’s funding policy and future expected plan contributions and funded status, the plan is to be expected to produce adequate assets to make benefit payments when they are due. The benefit payment default risk or the financial health of the plan sponsor was not deemed to be material. Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period or additional cost or contribution requirements based on the plan’s funded status); and changes in plan provisions or applicable law. Due to the limited scope of the actuary’s assignment, the actuary did not perform an analysis of the potential range of such future measurements. -4- SUMMARY OF RESULTS (Continued) There were no unexpected changes with respect to the participants included in this actuarial valuation (0 new members, 0 terminations, 2 retirements (1 deferred), 0 incidents of disability, annual payroll increase 1.1%, average salary increase 8.7%). There were no unexpected changes with respect to the Fund's investments from the prior year (annual investment return 7.06%). The City's Tax Levy Requirement has decreased slightly from $966,211 last year to $963,361 this year (0.3%). The slight decrease in the Tax Levy is due to the new deferred retirement and the changes to the assumptions, and was offset due to the increase in salaries. The Percent Funded has increased from 39.5% last year to 42.3% this year. -5- SUMMARY OF RESULTS (Continued) For Year Ending April 30 966,211$963,361$Tax Levy Requirement 20172018 as of May 1 2,294,948$2,320,642$Annual Payroll 39.5%42.3%Percent Funded 558,601578,615Amortization of Unfunded Accrued Liability/(Surplus) 11,238,81411,273,592Unfunded Accrued Liability/(Surplus) 7,326,5448,275,725Actuarial Value of Assets 18,565,35819,549,317Accrued Liability 227,429229,976Anticipated Employee Contributions 344,400321,722City Normal Cost 20162017 -6- $0 $200 $400 $600 $800 $1,000 $1,200 Thousands2018 2017 TAX LEVY REQUIREMENT as of April 30 ACTUARIAL VALUATION OF ASSETS as of May 1 7,326,544$8,275,725$Actuarial Value of Assets 6,881,1677,965,177Market Value of Assets (1,648)(1,648)Miscellaneous Receivable/(Payable) 27,18427,277Interest Receivable 980,038917,884Mutual Funds 2,045,6452,584,856Equities 3,616,7083,898,237Government Securities 213,240$538,571$Money Market, NOW, IL Fund 20162017 FYE 2014-2017 (Gain)/Loss: $137,607; ($29,983); $497,196; ($4,122) -7- 6.8% 49.1% 32.6% 11.6% Money Market, NOW, IL Fund Government Securities Equities Mutual Funds SUMMARY OF ASSETS As Of May 1, 2017 ASSET CHANGES DURING PRIOR YEAR 7.06%Approximate Annual Rate of Return 7,965,177$Trust Balance as of May 1, 2017 506,033Investment Income 481,493Total 11,999Expenses 469,494Benefit Payments Payments 1,059,471Total 234,058Employee 825,413City Contributions 6,881,167$Trust Balance as of May 1, 2016 -8- $0 $1 $2 $3 $4 $5 $6 $7 $8 $9 MillionsTrust Balance as of May 1, 2016 Contributions Payments Investment Income Trust Balance as of May 1, 2017 ASSET CHANGES DURING PRIOR YEAR NORMAL COST The Normal Cost is the actuarial present value of the portion of the projected benefits that are expected to accrue during the year based upon the actuarial valuation method and actuarial assumptions employed in the valuation. as of May 1 24.92%23.77%Total Normal Cost Rate 15.01%13.86%City Normal Cost Rate 2,294,948$2,320,642$Normal Cost Payroll 344,400321,722City Normal Cost 227,429229,976Anticipated Employee Contributions 571,829$551,698$Total Normal Cost 20162017 -9- 41.7% 58.3% Anticipated Employee Contributions City Normal Cost NORMAL COST As Of May 1, 2017 ACCRUED LIABILITY The Accrued Liability is the actuarial present value of the portion of the projected benefits that has been accrued as of the valuation date based upon the actuarial valuation method and actuarial assumptions employed in the valuation. The Unfunded Accrued Liability is the excess of the Accrued Liability over the Actuarial Value of Assets. as of May 1 39.5%42.3%Percent Funded 11,238,814$11,273,592$Unfunded Accrued Liability/(Surplus) 7,326,5448,275,725Actuarial Value of Assets 18,565,35819,549,317Total Accrued Liability 7,594,7737,900,967Total Annuities 117,066170,129Terminated Vested Annuities 00Surviving Spouse Annuities 7,477,7077,730,838Retirement Annuities 00Disability Annuities 00Children Annuities 10,970,585$11,648,350$Active Employees 20162017Accrued Liability -10- $0 $5 $10 $15 $20 $25 MillionsTotal Accrued Liability Actuarial Value of Assets Unfunded Accrued Liability/(Surplus) ACCRUED LIABILITY As Of May 1, 2017 TAX LEVY REQUIREMENT The Public Act 096-1495 Tax Levy Requirement is determined as the annual contribution necessary to fund the normal cost, plus the amount to amortize the excess (if any) of ninety percent (90%) of the accrued liability over the actuarial value of assets as a level percentage of payroll over a thirty (30) year period which commenced in 2011, plus an adjustment for interest. The 100% amortization amount is equal to the amount to amortize the unfunded accrued liability as a level percentage of payroll over a thirty (30) year period which commenced in 2011. For Year Ending April 30 889,672899,568$5) PA 096-1495 Tax Levy Requirement (1 + 3 + 4) 58,20358,8504) Interest for One Year 428,822436,8513) Amortization Payment 17,726,96718,652,4682) Accrued Liability (PUC) 402,647403,8671) Normal Cost (PUC) Public Act 096-1495 Tax Levy Requirement 966,211$963,361$Tax Levy Requirement as of End of Year 63,21063,024Interest for One Year 558,601578,615Amortization of Unfunded Accrued Liability/(Surplus) 344,400$321,722$City Normal Cost as of Beginning of Year 20172018 -11- 35.7% 64.3% City Normal Cost Amortization of UAL/(S) TAX LEVY REQUIREMENT For Fiscal Year Ending April 30, 2018 SUMMARY OF PLAN PARTICIPANTS The actuarial valuation of the Plan is based upon the employee data furnished by the City. The information provided for Active participants included: Name Sex Date of Birth Date of Hire Compensation Employee Contributions The information provided for Inactive participants included: Name Sex Date of Birth Date of Pension Commencement Monthly Pension Benefit Form of Payment 2,294,948$2,320,642$Annual Payroll 477,9277538,2569Total 25,834141,5882Terminated Vesteds 0000Surviving Spouses 452,0936496,6687Retired Employees 0000Disabled Employees 0$00$0Children Annual BenefitsAnnual BenefitsInactive Participants 3028Total 98Nonvested 2120Vested Current Employees 2016201620172017Membership -12- SUMMARY OF PLAN PARTICIPANTS (Continued) Age and Service Distribution 102,30986,53181,57682,31767,166Salary 82,880280053866Total 60+ 55-59 99,21021150-54 101,1864445-49 83,695411240-44 80,5998151135-39 80,71452330-34 66,8675525-29 20-24 SalaryTotal30+25-2920-2415-1910-145-90-4Service Age 11.3Average Future Service:11.2Average Service:37.7Average Age: 17.1All Members:11.8Retired Members:20.6Active Members:DURATION (years) PROJECTED PENSION PAYMENTS $914,306$788,133$778,505$719,591$555,407 20222021202020192018 -13- $0 $200 $400 $600 $800 $1,000 Thousands2018 2019 2020 2021 2022 PROJECTED PENSION PAYMENTS 2018-2022 SUMMARY OF PLAN PROVISIONS The Plan Provisions have not been changed from the prior year. The City of Yorkville Police Pension Fund was created and is administered as prescribed by "Article 3. Police Pension Fund - Municipalities 500,000 and Under" of the Illinois Pension Code (Illinois Compiled Statutes, 1992, Chapter 40). A brief summary of the plan provisions is provided below. Employees attaining the age of (50) or more with (20) or more years of creditable service are entitled to receive an annual retirement benefit of (2.5%) of final salary for each year of service up to (30) years, to a maximum of (75%) of such salary. Employees with at least (8) years but less than (20) years of credited service may retire at or after age (60) and receive a reduced benefit of (2.5%) of final salary for each year of service. Surviving spouses receive the greater of (50%) of final salary or the employee's retirement benefit. Employees disabled in the line of duty receive (65%) of final salary. The monthly pension of a covered employee who retired with (20) or more years of service after January 1, 1977, shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least (55) years, by (3%) of the originally granted pension. Beginning with increases granted on or after July 1, 1993, the second and subsequent automatic annual increases shall be calculated as (3%) of the amount of the pension payable at the time of the increase. Employees are required to contribute (9.91%) of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than (20) years of service, accumulated employee contributions may be refunded without accumulated interest. For Employees hired after January 1, 2011, the Normal Retirement age is attainment of age 55 and completion of 10 years of service; Early Retirement age is attainment of age 50, completion of 10 years of service and the Early Retirement Factor is 6% per year; the Employee’s Accrued Benefit is based on the Employee’s final 8-year average salary not to exceed $106,800 (as indexed); Cost-of-living adjustments are simple increases (not compounded) of the lesser of 3% or 50% of CPI beginning the later of the anniversary date and age 60; Surviving Spouse’s Benefits are 66 2/3% of the Employee’s benefit at the time of death. -14- ACTUARIAL METHODS The Actuarial Methods employed for this valuation are as follows: Projected Unit Credit Cost Method (for years beginning on or after 2011 for PA 096-1495) Under the Projected Unit Credit Cost Method, the Normal Cost is the present value of the projected benefit (including projected salary increases) earned during the year. The Accrued Liability is the present value of the projected benefit (including projected salary increases) earned as of the actuarial valuation date. The Unfunded Accrued Liability is the excess of the Accrued Liability over the plan's assets. Experience gains or losses adjust the Unfunded Accrued Liability. Entry Age Normal Cost Method Under the Entry Age Normal Cost Method the Normal Cost for each participant is computed as the level percentage of pay which, if paid from the earliest age the participant is eligible to enter the plan until retirement or termination, will accumulate with interest to sufficiently fund all benefits under the plan. The Normal Cost for the plan is determined as the sum of the Normal Costs for all active participants. The Accrued Liability is the theoretical amount that would have accumulated had annual contributions equal to the Normal Cost been paid. The Unfunded Accrued Liability is the excess of the Accrued Liability over the plan's assets. Experience gains or losses adjust the Unfunded Accrued Liability. -15- ACTUARIAL ASSUMPTIONS The Actuarial Assumptions used for determining the Tax Levy Requirement and GASB Statements No. 67 & 68 Disclosure Information are the same (except where noted) and have been changed from the prior year (discussion on page 4). The methods and assumptions disclosed in this report may reflect statutory requirements and may reflect the responsibility of the Principal and its advisors. Unless specifically noted otherwise, each economic and demographic assumption was selected in accordance with Actuarial Standards of Practice 27 and 35 and may reflect the views and advice of advisors to the Principal. In the event a method or assumption conflicts with the actuary’s professional judgment, the method or assumption is identified in this report. The Actuarial Assumptions employed for this valuation are as follows: 80% Married, Female spouses 3 years youngerMarital Status Based on studies of the Fund and the Department of Insurance, Sample Rates below (100% by age 70) Retirement Based on studies of the Fund and the Department of Insurance, Sample Rates below Disability Based on studies of the Fund and the Department of Insurance, Sample Rates below Withdrawal RP 2014 Mortality Table (BCHA) projected to 2017 using improvement scale MP-2016. Mortality 5.00%Salary Scale 7.00% net of investment expenses.Investment Return 5-year Average Market Value (PA 096-1495)Asset Valuation Method May 1, 2017Valuation Date -16- ACTUARIAL ASSUMPTIONS (Continued) Sample Annual Rates Per 100 Participants 100.0070 50.002.003.5065 33.001.653.5060 25.001.303.5055 20.000.953.5050 0.652.0045 0.402.0040 0.263.0035 0.225.0030 0.057.5025 0.0510.0020 RetirementDisabilityWithdrawalAge -17- GASB STATEMENTS NO. 67 & 68 DISCLOSURE INFORMATION 7.00% net of expenses Investment rate of return 5.00% Salary increases 2.50% Inflation Actuarial Assumptions 40.74%Plan fiduciary net position as a percentage of the total pension liability 11,584,140City's net pension liability 7,965,177Plan fiduciary net position 19,549,317Total pension liability Net Pension Liability of the City 37Total 28Active plan members 2Inactive plan members entitled to but not yet receiving benefits 7Inactive plan members or beneficiaries currently receiving benefits April 30, 2017Plan Membership The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Net Pension Liability to Changes in the Discount Rate 9,064,30611,584,14014,700,655Net Pension Liability 8.00%7.00%6.00% 1% IncreaseCurrent Discount Rate1% Decrease -18- GASB STATEMENTS NO. 67 & 68 DISCLOSURE INFORMATION (continued) Schedule of Changes in the City’s Net Pension Liability and Related Ratios as a percentage of covered-employee payroll 499.18%City's net pension liability 2,320,642Covered-employee payroll as a percentage of the total pension liability 40.74%Plan fiduciary net position 11,584,140City's net pension liability 7,965,177Plan fiduciary net position - ending 6,881,167Plan fiduciary net position - beginning 1,084,011Net change in plan fiduciary net position 0Other 11,999Administrative expense 469,494Benefit payments, including refunds of member contributions 506,033Net investment income 234,058Contributions - member 825,413Contributions - employer Plan Fiduciary Net Position 19,549,317Total pension liability - ending 18,565,358Total pension liability - beginning 983,959Net change in total pension liability 469,494Benefit payments, including refunds of member contributions (565,454)Changes of assumptions 123,907Differences between expected and actual experience 0Changes of benefit terms 1,283,143Interest 611,857Service cost April 30, 2017Total Pension Liability -19- GASB STATEMENTS NO. 67 & 68 DISCLOSURE INFORMATION (continued) Schedule of City Contributions Other RP 2014 projected to 2017Mortality 50-70Retirement age 7.00%Investment rate of return 5.00%Salary increases 3.00%Inflation Market ValueAsset valuation method 24 yearsRemaining amortization period Level Percentage of PayAmortization method Entry Age NormalActuarial cost method Methods and assumptions used to determine contribution rates: April 30, 2017Valuation date Notes to schedule covered-employee payroll 35.57%Contributions as a percentage of 2,320,642Covered-employee payroll 0Contribution deficiency (Excess) determined contribution 825,413Contributions in relation to the actuarially 825,413Actuarially determined contribution April 30, 2017 Mortality rates were based on the RP 2014 Mortality Table (BCHA) projected to 2017 using improvement scale MP-2016. The other non-economic actuarial assumptions used in the April 30, 2017 valuation were based on the results of an actuarial experience study conducted by the Illinois Department of Insurance dated September 26, 2012. -20- 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/320/City-Council 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 Mayor’s Report #3 Tracking Number CC 2017-56 TIF 1 / TIF 2 Process City Council – November 28, 2017 Discussion will take place at meeting. Bart Olson Administration Name Department 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/320/City-Council 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 Public Works Committee #1 Tracking Number PW 2017-73 ITEP Grant Applications City Council – November 28, 2017 CC 10/24/17 City Council authorized staff to submit applications for ITEP grants. PW 2017-73 Majority Approval Resolutions are needed to include with grant applications to show City Council support of these projects. Bart Olson Administration Name Department Summary Approval of formal resolutions authorizing ITEP grant applications for the Fox Road trail, ComEd trail, and courthouse hill landscaping project. Background This item was last discussed by the City Council at the October 24th meeting. At that meeting, the City Council approved a motion to authorize staff to apply for all three grant projects. After that meeting, staff determined that a formal authorizing resolution is a scored component of the grant applications and that it would be beneficial (but not required) for us to approve a resolution for each project. As a result, we have drafted resolutions authorizing staff to apply for each grant. Recommendation Staff recommends approval of each resolution. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 21, 2017 Subject: ITEP resolutions Resolution No. 2017-___ Page 1 Resolution No. 2017-____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS AUTHORIZING APPLICATION FOR THE ILLINOIS TRANSPORTATION ENHANCEMENT PROGRAM AND EXECUTION OF ALL NECESSARY DOCUMENTS (Fox Road Shared-Use Path) WHEREAS, the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”) adopted an Integrated Transportation Plan in 2009, including goals of expanding pedestrian and bicyclist-friendly trails within the City, and the connection of said system to regional and state system of trails; and, WHEREAS, the City Council has considered submitting bike/pedestrian trail projects to the Illinois Transportation Enhancement Program to obtain funding; and, WHEREAS, the City Council has learned that said program can provide up to 80% funding of eligible project costs; and, WHEREAS, the City Council has determined that it is in its best interests to submit an application for the Illinois Transportation Enhancement Program (ITEP) Funds for the construction of a bike and pedestrian path along Fox Road (Fox Road Shared-Use Path) that will provide a direct connection for residents to the Hoover Forest Preserve, local and regional trails, retail, City and County subdivisions, and several public parks and recreation areas; and, WHEREAS, the project would improve travel and provide off-street access for pedestrians and bicyclists throughout the City from schools, residential areas, various parks and recreation areas, retails areas, Forest Preserve areas; allow connectivity to other local and regional trails; and, Resolution No. 2017-___ Page 2 WHEREAS, the said project will include the design engineering, land acquisition, construction, and construction engineering for the Fox Road Shared-Use Path; and, NOW, THEREFORE, BE IT RESOLVED that the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, hereby expresses its support of the Illinois Transportation Enhancement Program, and authorizes City Staff to make appropriate application to have City trail systems included in the Program. BE IT FURTHER RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the Mayor is hereby authorized and directed to execute said Agreement and any other documents related to advancement and completion of said project. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this _____ day of _________________, 2017. ______________________________ City Clerk CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of _________________, 2017. ______________________________ MAYOR Attest: ____________________________ City Clerk Resolution No. 2017-___ Page 1 Resolution No. 2017-____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS AUTHORIZING APPLICATION FOR THE ILLINOIS TRANSPORTATION ENHANCEMENT PROGRAM AND EXECUTION OF ALL NECESSARY DOCUMENTS (ComEd Shared-Use Path) WHEREAS, the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”) adopted an Integrated Transportation Plan in 2009, including goals of expanding pedestrian and bicyclist-friendly trails within the City, and the connection of said system to regional and state system of trails; and, WHEREAS, the City Council has considered submitting bike/pedestrian trail projects to the Illinois Transportation Enhancement Program to obtain funding; and, WHEREAS, the City Council has learned that said program can provide up to 80% funding of eligible project costs; and, WHEREAS, the City Council has determined that it is in its best interests to submit an application for the Illinois Transportation Enhancement Program (ITEP) Funds for the construction of a bike and pedestrian path (ComEd Shared-Use Path) along Crooked Creek from Kingsmill Lane to the Riverfront Park that will provide a direct connection for residents to local and regional trails, retail, City and County subdivisions, and several public parks and recreation areas; and, WHEREAS, the project would improve travel and provide off-street access for pedestrians and bicyclists throughout the City from schools, residential areas, various parks and recreation areas, retails areas, Forest Preserve areas; allow connectivity to other local and regional trails; and, Resolution No. 2017-___ Page 2 WHEREAS, the said project will include the design engineering, construction, and construction engineering for the ComEd Shared-Use Path; and, NOW, THEREFORE, BE IT RESOLVED that the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, hereby expresses its support of the Illinois Transportation Enhancement Program, and authorizes City Staff to make appropriate application to have City trail systems included in the Program. BE IT FURTHER RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the Mayor is hereby authorized and directed to execute said Agreement and any other documents related to advancement and completion of said project. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this _____ day of _________________, 2017. ______________________________ City Clerk CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of _________________, 2017. ____________________________ MAYOR Attest: _____________________________ City Clerk Resolution No. 2017-___ Page 1 Resolution No. 2017-____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS AUTHORIZING APPLICATION FOR THE ILLINOIS TRANSPORTATION ENHANCEMENT PROGRAM AND EXECUTION OF ALL NECESSARY DOCUMENTS (Downtown Hill Streetscaping) WHEREAS, the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”) adopted an Integrated Transportation Plan in 2009, including goals of enhancing Yorkville’s downtown, increasing economic tourism and expanding pedestrian friendly transportation systems; and, WHEREAS, the City Council has also adopted a Comprehensive Plan Update in 2016 which included implementation strategies that focus on revitalizing Yorkville’s downtown and specifically recommended investments in streetscape and pedestrian environment improvements along the Route 47 corridor; and WHEREAS, the City Council supports providing pedestrian lighting and the addition of amenities such as benches, walkways, planters, and interpretive signs along Route 47 between Fox Street and East Van Emmon Street; and, WHEREAS, the City Council has considered submitting streetscape projects to the Illinois Transportation Enhancement Program to obtain funding; and, WHEREAS, the City Council has learned that said program can provide up to 80% funding of eligible project costs; and, WHEREAS, the project the United City of Yorkville has considered submitting consists of streetscape improvements in the downtown of the City (Downtown Hill Streetscaping), that will provide a direct impact on the use of Route 47 and the area surrounding the Kendall County Courthouse; and, Resolution No. 2017-___ Page 2 WHEREAS, the project would provide streetscape and landscape treatments for a key visible open space along the Illinois Route 47 Corridor in downtown Yorkville which beautifies and improves the visual character of the corridor and downtown, softens the expanse of the roadway, creates a pedestrian scale experience of greenery, and simplifies maintenance; and, WHEREAS, the said project will include the design engineering, construction, and construction engineering for the Downtown Hill Streetscaping; and, NOW, THEREFORE, BE IT RESOLVED that the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, hereby expresses its support of the Illinois Transportation Enhancement Program, and authorizes City Staff to make appropriate application to have City streetscape project included in the Program. BE IT FURTHER RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the Mayor is hereby authorized and directed to execute said Agreement and any other documents related to advancement and completion of said project. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this _____ day of _________________, 2017. ______________________________ City Clerk CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Resolution No. 2017-___ Page 3 Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of _________________, 2017. ______________________________ MAYOR Attest: ___________________________________ City Clerk Overview The Illinois Transportation Enhancement Program (ITEP) is a competitive grant reimbursement program. It is a federally funded program that requires local matching funds from an eligible project sponsor. The program focuses on providing alternate modes of transportation where the scope of transportation projects goes beyond the traditional accommodations for cars, trucks and transit. Typical projects include bicycle/pedestrian trails and streetscape projects. IDOT’s next ITEP application period began on Monday, October 2, 2017 and ends on Friday, December 1, 2017 at 4:30 PM CST. The Review and Selection Period should take place from December 2017 to April 2018 with an announcement of selected projects in the spring of 2018. Funding Applicants may apply for up to $2,000,000 maximum per project in federal ITEP funds. Approximately $40,000,000 will be awarded this cycle. Federal funds will provide reimbursement up to 50 percent for right-of-way and easement acquisition costs, and up to 80 percent for preliminary engineering, utility relocations, construction engineering, and construction costs. The required 20 percent or 50 percent local match is the responsibility of the project sponsor. Utilizing federal funds for right-of-way and easement acquisition costs and preliminary engineering costs will lengthen the time required for the project significantly as these activities require federal authorization before proceeding. Project Evaluation and Review Criteria All ITEP projects must be selected through a competitive process. In order to comply with federal guidelines, IDOT has developed a numerically-based scoring process. Unfortunately, this scoring methodology and point system is not available, and the scoring for previous projects is never released. Accordingly, this makes the ITEP funding source difficult to predict. We have included a list of the 33 selected projects from the 2016 cycle for your reference. If more than one application is submitted by a project sponsor, each application will be reviewed and scored based on its own merit, regardless of category or relationship to any other application submissions. Memorandum To: Public Works Committee From: Brad Sanderson, EEI; Erin Willrett, Assistant City Administrator; Bart Olson, City Administrator CC: Date: October 3, 2017 Subject: Potential 2018 ITEP Applications The review criteria for ITEP projects are listed as: Eligibility Strength of transportation relationship Project meets category intent Public benefits and accessibility Connectivity to existing facilities/linkage Project support/local commitment Prior sponsor investment Project sponsor capacity, readiness and past performance Application completeness/information provided Inclusion in a local, state or regional plan Cost effectiveness Planning and coordination Project readiness Extra points will be given for the completion of Phase I Engineering Extra points will be given for the completion of Land Acquisition As noted above, extra points are provided for project readiness, completion of Phase I Engineering, and completion of Land Acquisition. This is also true for Surface Transportation Program (STP) and Congestion Mitigation and Air Quality Improvement (CMAQ) scoring methodologies. Submitting for CMAQ funding also requires a Phase I to be in process. If possible, the City should consider completing Phase I Engineering on selected projects to increase a chance for funding. Potential Projects Staff has identified three potential projects which we have investigated further. The projects are as follows: Fox Road Multi-Use Path from IL 47 to Hoover Forest Preserve ComEd Multi-Use Path from Kingsmill Street to Riverfront Park Downtown Hill Landscaping Further detail about each project is provided on the following pages. Fox Road Multi-Use Path Project Perimeters (Logical Termini): IL Route 47 west to Hoover Forest Preserve Entrance Existing Supportive Plans that references project: Kane/Kendall Council of Mayors 2017 Bicycle Planning Map Yorkville Trail Map (no date listed) Yorkville Integrated Transportation Plan (2009) Yorkville Comprehensive Plan (2016) Easement or Land Acquisition Required: Right-of-way or easements would need to be acquired along the length of the project. Brief Description: This path would provide a safe route for cyclists and pedestrians to travel to and from the downtown area to City and County subdivisions without walking/biking on Fox Road that would eventually lead to Hoover Forest Preserve. This would also give pedestrians and cyclists a safe alternative to an on-street option. This would be the first leg of a very important regional trail. Hoover Forest Preserve is a regional destination. It is the home course for the Yorkville Foxes boys and girls cross country teams, a county wide outdoor education center and meeting center. In addition, the preserve has 400+ acres to explore along the Fox River. In the long term, this trail would bring the City’s regional trail system closer to the Eldamain Road Bridge project, which is expected to have its own trail system. It is expected that the Eldamain Rd Bridge project will bring the entire trail system very close to the Silver Springs State Park. Benefits: This trail would allow over 450 homes in the River’s Edge subdivision, White Oak, Fox Glen, Fox Lawn, and homes within the older downtown area of Yorkville, new access to the regional trail network. In the opposite direction, this trail would provide direct trail access to Hoover Forest Preserve’s trail system for the majority of the City. Concern: ROW and land acquisition is a timely and costly process. Estimated Cost: Total Cost: $2,550,000 Grant amount: $1,700,000 Local Share: $850,000 ($725,000 City and $125,000 County) Of the $850,000 local share, we expect $125,000 to be attributable to the trail section that runs from the west side of River’s Edge all the way to the entrance of Hoover. Since City limits generally end at River’s Edge, this trail section west of River’s Edge would be the County’s trail. Since multi- jurisdictional projects should score higher than single-jurisdiction projects, staff plans to approach Kendall County staff to see if they are interested in completing that section of trail and providing funding for it through the City’s ITEP application. Fox Road Multi-Use Path (continued) General Rating: Out of the three projects considered for ITEP, we would expect this project to be the second most likely project to be funded. Based on our understanding of the grant rating process, we think this project will be a decent candidate for funding. ComEd Multi-Use Path Project Perimeters (Logical Termini): Kingsmill Street to Riverfront Park Existing Supportive Plans that references project: Kane/Kendall Council of Mayors 2017 Bicycle Planning Map Yorkville Trail Map (no date listed) Yorkville Integrated Transportation Plan (2009) Yorkville Comprehensive Plan (2016) Easement or Land Acquisition Required: The City currently has an easement agreement with ComEd for the land the multi-use path is proposed to be constructed upon. Easements may be needed along Van Emmon and Mill. Brief Description: Proposed project will complete a multi-use trail gap through a beautiful wooded, stream-lined area that is not along a major arterial roadway (IL 47). The proposed multi-use ComEd path allows the City to plan for an active path through a natural area that has been set aside for the intent of recreational use. This will encourage north south travel in a growing and also throughout an established residential area. It will also provide access to an additional recreational area along the Fox River front and a connection to the downtown commercial corridor. The culverts and bridges that will be installed along the path will also provide a drainage benefit to the naturalized area. Benefits: This trail would allow new, direct access to the regional trail system for over 1,555 homes. This path will be much more picturesque than the Route 47 path. Concern: When the Route 71 expansion project occurs in the next 2-5 years, residents of Raintree Village, Windett Ridge, Country Hills, and Prestwick will be able to connect to the regional trail system through the Route 71 trail. So, the ComEd trail would somewhat duplicate an existing regional trail service. Estimated Cost: Total Cost: $3,200,000 Grant amount: $2,000,000 Local Share: $1,200,000 General Rating: Out of the three projects considered for ITEP, we would expect this project to be the most likely project to be funded. It has minor acquisition issues and it connects a large number of homes to the regional trail network. Based on our understanding of the grant rating process, we think this project will be an excellent candidate for funding. Downtown Hill Landscaping Project Project Perimeters (Logical Termini): Embankment of approximately 75’ wide, 560’ long and 20’ tall, on the west side of Illinois Route 47/Bridge Street, beginning at the southwest corner of IL Rte 47 and East Van Emmon Street and continuing south. Existing Supportive Plans that references project: Yorkville Comprehensive Plan (2016) Downtown Overlay District Plan (2018) Easement or Land Acquisition Required: None Brief Description: Streetscape and landscape treatments for a key visible open space along the Illinois Route 47 Corridor in downtown Yorkville which beautifies and improves the visual character of the corridor and downtown, simplifies maintenance and contributes to an overall sense of place for Yorkville. Benefits: Streetscape design along this highly traveled arterial roadway can create a safe built environment for pedestrians, landmark or focal point feature, and spur economic activity for the nearby business community as a result of the improvements. Site furnishings, light fixtures, waste receptacles, seating areas, paving patterns and planting areas are all elements proposed in the project’s design plan. The proposed design promotes reduced water treatment costs by facilitating natural storm water filtration. The City could also use TIF funds for the project. Concern: This has a limited regional benefit. While we would argue that the overall perception of the City would increase with such a dramatic project, this will not be part of the ITEP rating system. While the project is relatively low cost to the City (a benefit!), the ITEP grant system generally leans towards larger, higher cost projects. Finally, this project contains no transportation related improvements. Estimated Cost: Total Cost: $680,000 Grant amount: $495,000 Local Share: $185,000 Potential Additional Project Items to Include (not included in current project estimate): Improvements to crosswalks, pavement enhancements, traffic control devices and treatments to assist persons with disabilities. Downtown Hill Landscaping Project (continued) General Rating: Out of the three projects considered for ITEP, we would expect this project to be the least likely project to be funded. However, based on our understanding of the grant rating process, we think this project will be a decent candidate for funding. Cycle 12 2016 Approved ITEP Projects 33 Projects = $30,679,850* ITEP Number Project Sponsor Project Title Approved ITEP Funds 141013 City of Park Ridge Park Ridge - South Northwest Highway Streetscape $1,289,150 141047 Village of Niles Niles - Milwaukee Avenue Corridor Improvements - Phase VI $698,620 141051 Village of Romeoville Romeoville Proposed Metra Station - New Construction $296,700 141054 Village of Channahon Channahon- Bridge Street Multi-use Path $682,480 141082 Village of Johnsburg Church Street Streetscape Improvements $1,072,100 241003 Rockford Park District Jefferson Street Bridge Underpass $2,000,000 241005 Winnebago County Winnebago County - Perryville Bike Path Extension (Hart Road to Willow Brook Lane)$984,960 241010 City of Silvis Silvis - Avenue of the Cities Shared-use Path $340,300 241013 City of Dixon Bike Path Extension Project $2,000,000 241014 Village of Port Byron Illinois Route 84 Corridor Enhancement Project - Phase II $1,153,920 341003 Sycamore Park District The Great Western Trail: Brickville Road to Main Street $632,600 341006 City of Ottawa Pedestrian/Bicycle Bridge Spanning I-80 $2,000,000 341015 Village of Bradley Illinois Route 50 Shared Path Mall Entrance to Larry Power Road $333,800 441007 City of Peoria Rock Island Greenway Extension $485,170 441009 City of Washington McClugage Road/Centennial Drive Recreation Trail Connection $255,840 441011 Village of Creve Coeur Illinois Route 29 Sidewalk and Lighting Improvement $1,936,200 541001 McLean County Historic Route 66 Bikeway - 1.1 Miles South of Shirley to Funk's Grove $160,000 541004 City of Champaign Bradley Avenue Corridor Complete Street $2,000,000 541005 Urbana Park District Park Street Shared-use Path $426,600 541010 Champaign County Forest Preserve District Kickapoo Rail Trail - Phase Two Design Engineering $225,000 641001 City of Litchfield Litchfield Streetscaping - Phase III $1,937,800 641002 Quincy Park District Bill Klingner Bike/Pedestrian Trail - 18th to 24th Street $791,990 641008 Village of Williamsville Heritage Route 66 Trail - Williamsville to Sherman $2,000,000 641016 City of Pana Pana - Lincoln Prairie Trail Bridge Replacement $497,120 641018 City of Havana Business Park Sidewalk Addition $264,130 641020 Sangamon County Sangamon Valley Trail Extension $420,800 741001 City of Charleston Charleston to Mattoon Lincoln Prairie Grass Trail Pedestrian/Bicycle Facility Improvements $800,000 741004 Village of Dieterich Dieterich Downtown Enhancements $1,023,010 741008 City of Newton City of Newton Phase IV - Eagle Trails $1,056,000 741011 City of Effingham Bike Path - Effingham Pavement Marking and Signage Project $934,400 841004 City of Columbia Main Street Streetscape - Phase 2 $998,140 941006 City of Eldorado Eldorado - Rt 45 and Rt 142 Pedestrian Access $274,080 941007 City of Carbondale Carbondale - Northwest Pedestrian and Bicycle Path $708,940 $30,679,850 *The committed dollar amounts may change, pending a more detailed project review to determine any costs ineligible for federal reimbursement such as contingency fees, routine maintenance, road work, etc. Fox RdRiver RdS B r i d g e S tW Fox StP o p l a r D r Hale StW a l s hDrMill StPavillion RdSchaefer RdW River StState StW H i g h p o i n t R dS Main StIllinoisRoute#71Maple StStagecoachTrlDeerStHillside DrHeustis StKing StR e d G ate LnFox St SF o rdD rEldamain RdGreen Briar RdBeaver StW Center StW Ridge StHighviewDrN Bridge StMorgan StKellyAveChurch StMitchel DrPoloClubDrAdrian StW Somonauk StFox CtColton StW Madison StE Orange StWalsh CirE H i g h p o i n t R dSchoolhouse RdBlaine StFoxboro DrWhiteOakWayElizabeth StColonialPkwyWindhamCirB a d g e r S tGarden StE Main StRiver Birch DrJamestownD rW B a r b e rryCirWolf StNorway CirA s t e r D rE Washington StW Van Emmon StBonnie LnR e d h o r s e L n B l a c k h a w k S p r i n g sE Van Emmon StEBarberryCirW a ln u t D rS a ravanosDrE Hydraulic AveWatercress RdFoxGlenDrWCornersto n e DrStony Creek LnC o r a l b e r r y C t Pine CtG a r d enCirW Hydraulic AveW Dolph StFir CtBell StG l e n N e l s o n D r E Cedar CtW Birch CtBuckthorn CtStagecoach TrlEngineering Enterprises, Inc.52 Wheeler RoadSugar Grove, Illinois 60554(630) 466-6700UNITED CITY OF YORKVILLE2018 ITEP APPLICATIONFOX ROAD SHARED USE PATH www.eeiweb.comDATEDATE:PROJECT NO.:FILE:PATH:BY:September 2017YO1736YO1736_2018 ITEP AppH:\GIS\PUBLIC\YORKVILLE\2017\MJTNO.REVISIONS³United City of Yorkville800 Game Farm RoadYorkville, IL 60560630-553-4350www.yorkville.il.us1,400 0 1,400700 FeetHOOVER FOREST PRESERVELegendFuture County Shared Use Path (Eldamain Rd)Future City Shared Use PathProposed Shared Use PathExisting City Owned/Maintained AsphaltExisting County TrailSILVER SPRINGSSTATE PARK8,350 FT JOB NO:YO1736-C DESIGNED:CMF DATE:October 3, 2017 PROJECT TITLE:Fox Road Multi-Use Path ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 CY 4,453 30.00$ 133,600.00$ 2 SY 11,133 1.50$ 16,700.00$ 3 SY 2,227 15.00$ 33,400.00$ 4 LF 16,700 2.00$ 33,400.00$ 5 SY 11,133 20.00$ 222,660.00$ 6 LB 25,050 0.50$ 12,525.00$ 7 TON 1,067 100.00$ 106,700.00$ 8 SF 260 30.00$ 7,800.00$ 9 SF 1,300 10.00$ 13,000.00$ 10 FT 420 2.00$ 840.00$ 11 FT 660 4.00$ 2,640.00$ 12 FT 75 8.00$ 600.00$ 13 SF 13,875 2.00$ 27,750.00$ 14 SY 13,917 8.00$ 111,336.00$ 15 LS 1 55,000.00$ 55,000.00$ 16 LS 1 7,500.00$ 7,500.00$ 17 LS 1 25,000.00$ 25,000.00$ 18 LS 1 22,000.00$ 22,000.00$ 19 LS 1 150,000.00$ 150,000.00$ 20 -$ 21 -$ 22 -$ 23 -$ SUBTOTAL 982,451.00$ LAND ACQ ASSUMPTIONS:CONTINGENCY (10%)98,400.00$ ROW AND/OR EASEMENT NEEDED FOR 6,975'TOTAL CONSTRUCTION ESTIMATE 1,080,849.44$ 5,925' - 10' OF ROW AND 5' OF EASEMENT ENGINEERING, GEOTECHNICAL AND TESTING (32%)345,900.00$ 1,050' - 20' OF EASEMENT ROW/EASEMENT ACQUISITION 845,625.00$ $10 / SQ FT FOR ROW, $5 / SQ FT FOR EASEMENT ROW/EASEMENT DOCUMENTS 261,000.00$ 29 PARCELS REQUIRED TOTAL PRELIMINARY COST ESTIMATE 2,534,000.00$ $2,500 PLAT OF HIGHWAY/TITLE, $2,000 APPRAISAL FEDERAL PARTICIPATION =1,694,712.00$ $1,000 REVIEW APPRAISAL, $3,500 NEGOTIATIONS LOCAL PARTICIPATION =839,288.00$ NOTE: ENGINEERING COSTS ASSUME USE OF FEDERAL FUNDS Preliminary Cost Estimate - All Sections (8,350 LF, 10' Wide) IL 47 to Hoover Forest Preserve ITEM EARTH EXCAVATION GEOTECHNICAL FABRIC FOR GROUND STABILIZATION AGGREGATE SUBGRADE IMPROVEMENT 12" PERIMETER EROSION BARRIER TRAFFIC CONTROL TREE TRIMMING, PRUNING, AND REMOVAL AGGREGATE BASE COURSE, 10" BITUMINOUS MATERIALS (PRIME COAT) HOT-MIX ASPHALT SURFACE COURSE, 2" DETECTABLE WARNINGS PORTLAND CEMENT CONCRETE BIKE PATH, 5" THERMOPLASTIC PAVEMENT MARKINGS - LINE 6" BOX CULVERT OR PEDESTRIAN BRIDGE THERMOPLASTIC PAVEMENT MARKINGS - LINE 12" THERMOPLASTIC PAVEMENT MARKINGS - LINE 24" SIDEWALK REMOVAL RESTORATION MOBILIZATION PATH SIGNING BridgeVan Emmon Main Spring St a g e c o a c hMillSomonauk Center BenjaminParksi OrangeState Deere Kingr r yHeustisWashington Country Hills Rai nt r eeLibertyBruellBeaver Green Briar K in g s mi llMorganTeriChurchWalshAdrianMcHughGrace Colonial Madison ColtonIdentaBanburyBlaine b o r o West onCoachCrooked CreekWolf Ha z e l t i n e Elizabeth BadgerGarden Gr eenf iel dAsteray OmahaGawne WarblerHartfieldHearthstoneFreemontCl ov e r Ridge Wooden BridgeIllini W aln ut Mui rfi el dS u n n y D e llS ara v a n o s Vi l l age Vi ewWoodworthDolph WorsleyHydraulic WoodlandAuburnColumbineOakwoodDydynaSpruce Me a d o wl a r k Westwind BellJohnsonBat or Beecher CandleberryRodak Bu ckt hor n Jeffersonx Ridge MainDolph MainS c h o ol h o u s eMainHydraulic Engineering Enterprises, Inc. 52 Wheeler Road Sugar Grove, Illinois 60554 (630) 466-6700 / www.eeiweb.con DATE:OCTOBER 2017United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 (630) 553-4350 http://www.yorkville.il.us PROPOSED COMED SHARED USE PATH UNITED CITY OF YORKVILLE KENDALL COUNTY, ILLINOIS CONSULTING ENGINEERS PROJECT NO.:YO1736 PATH:H:/GIS/PUBLIC/YORKVILLE/2017/ YO1739 COMED SHARED PATH.MXDFILE: fffää NORTH 0 800 1,600 Feet Legend Existing City Owned Trail Proposed ComEd Shared Use Path Proposed RT 71 Shared Use Path 10,700 FT RIVER FRONT PARK JOB NO:YO1736-C DESIGNED:CJO, CMF DATE:October 3, 2017 PROJECT TITLE:ComEd Multi-Use Path ITEM UNIT NO.UNIT QUANTITY PRICE AMOUNT 1 CY 5,720 65.00$ 371,800.00$ 2 SY 14,280 2.00$ 28,560.00$ 3 SY 2,860 20.00$ 57,200.00$ 4 LF 21,400 3.00$ 64,200.00$ 5 SY 14,280 25.00$ 357,000.00$ 6 LB 32,130 0.50$ 16,065.00$ 7 TON 1,390 115.00$ 159,850.00$ 8 SF 240 35.00$ 8,400.00$ 9 SF 1,200 15.00$ 18,000.00$ 10 FT 240 2.00$ 480.00$ 11 FT 510 4.00$ 2,040.00$ 12 FT 20 8.00$ 160.00$ 13 FT 60 2,500.00$ 150,000.00$ 14 EA 1 300,000.00$ 300,000.00$ 15 FT 480 20.00$ 9,600.00$ 16 CY 100 800.00$ 80,000.00$ 17 FT 60 65.00$ 3,900.00$ 18 EA 6 800.00$ 4,800.00$ 19 EA 5 1,500.00$ 7,500.00$ 20 SY 17,850 8.00$ 142,800.00$ 21 LS 1 100,000.00$ 100,000.00$ 22 LS 1 3,500.00$ 3,500.00$ 23 LS 1 25,000.00$ 25,000.00$ 24 LS 1 25,000.00$ 25,000.00$ 25 LS 1 25,000.00$ 25,000.00$ 26 LS 1 50,000.00$ 50,000.00$ 27 SF 4575 2.00$ 9,150.00$ 28 -$ 29 -$ 30 -$ SUBTOTAL 2,020,005.00$ LAND ACQ ASSUMPTIONS:CONTINGENCY (10%)202,100.00$ 1500' NEEDED ALONG VAN EMMON AND MILL TOTAL CONSTRUCTION ESTIMATE 2,222,105.00$ 10' OF ROW AND 5' OF EASEMENT ENGINEERING, GEOTECHNICAL AND TESTING (32%)711,100.00$ $10 / SQ FT FOR ROW, $5 / SQ FT FOR EASEMENT ROW/EASEMENT ACQUISITION 187,500.00$ 12 PARCELS REQUIRED ROW/EASEMENT DOCUMENTS 108,000.00$ $2,500 PLAT OF HIGHWAY/TITLE, $2,000 APPRAISAL TOTAL PRELIMINARY COST ESTIMATE 3,229,000.00$ $1,000 REVIEW APPRAISAL, $3,500 NEGOTIATIONS FEDERAL PARTICIPATION =2,000,000.00$ LOCAL PARTICIPATION =1,229,000.00$ NOTE: ENGINEERING COSTS ASSUME USE OF FEDERAL FUNDS TRAFFIC CONTROL CROSSING SAFETY ENHANCEMENTS TREE TRIMMING, PRUNING, AND REMOVAL RAILROAD CROSSING ENHANCEMENTS SIDEWALK REMOVAL REINFORCED CONCRETE PIPE CULVERT, 15 INCH PRECAST REINFORCED CONCRETE FLARED END SECTIONS, 15 INCH LOCKING COLLAPSABLE BOLLARDS RESTORATION MOBILIZATION PATH SIGNING THERMOPLASTIC PAVEMENT MARKINGS - LINE 12" THERMOPLASTIC PAVEMENT MARKINGS - LINE 24" 6 X 12 BOX CULVERT FURNISH AND PLACE PREFABRICATED PEDESTRIAN BRIDGE GUARDRAIL STRUCTURAL CONCRETE (ABUTMENTS) AGGREGATE BASE COURSE, 10" BITUMINOUS MATERIALS (PRIME COAT) HOT-MIX ASPHALT SURFACE COURSE, 2" DETECTABLE WARNINGS PORTLAND CEMENT CONCRETE BIKE PATH, 5" THERMOPLASTIC PAVEMENT MARKINGS - LINE 6" Preliminary Cost Estimate - All Sections (10,700 LF, 10' Wide) Kingsmill Street to Riverfront Park ITEM EARTH EXCAVATION GEOTECHNICAL FABRIC FOR GROUND STABILIZATION AGGREGATE SUBGRADE IMPROVEMENT 12" PERIMETER EROSION BARRIER JOB NO:YO1736-C DESIGNED:TVW, CMF DATE:October 3, 2017 PROJECT TITLE:Downtown Hill Landscaping CONSTRUCTION COST ESTIMATE FROM HR GREEN (DATED: 11/11/2016)566,041.50$ ANTICIPATED PARTICIPATORY ITEMS FROM ABOVE CONSTRUCTION COST ESTIMATE 505,321.50$ ANTICIPATED NON-PARTICIPATORY ITEMS FROM ABOVE CONSTRUCTION COST ESTIMATE 60,720.00$ TOTAL 566,041.50$ ENGINEERING FEES (20% ESTIMATE)113,210.00$ TOTAL PROJECT COST 679,251.50$ FEDERAL FUNDS 494,825.20$ LOCAL FUNDS 184,426.30$ TOTAL PROJECT COST 679,251.50$ ASSUMPTIONS: PROJECT IS ELIGIBLE FOR FUNDING PER IDOT. PROJECT WILL BE A CE 1 (STATE APPROVED CE) WITHOUT A PDR PROJECT WILL BE ON A STATE LETTING Preliminary Cost Estimate 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 Agenda Item Number Public Works Committee #2 Tracking Number PW 2017-83 Ordinance Amending the Traffic Schedule and Index (Heustis and E. Van Emmon St.) City Council – November 28, 2017 PW 11/21/17 Moved forward to City Council agenda PW 2017-83 Majority Approval Brad Sanderson Engineering Name Department As requested, we investigated the safety concerns at the intersection of Van Emmon Street and Heustis Street. Our findings were as follows: Currently there are stop signs at the approaches on Van Emmon Street. The intersection does appear to have sight distance constraints on all of the corners of the intersection. The governing entity on traffic control signage is the Manual on Uniform Traffic Control Devices (MUTCD). The manual states as follows in regards to stop sign installation: Guidance: Engineering judgment should be used to establish intersection control. The following factors should be considered: A. Vehicular, bicycle, and pedestrian traffic volumes on all approaches; B. Number and angle of approaches; C. Approach speeds; D. Sight distance available on each approach; and E. Reported crash experience. YIELD or STOP signs should be used at an intersection if one or more of the following conditions exist: A. An intersection of a less important road with a main road where application of the normal right-of-way rule would not be expected to provide reasonable compliance with the law; B. A street entering a designated through highway or street; and/or C. An unsignalized intersection in a signalized area. In addition, the use of YIELD or STOP signs should be considered at the intersection of two minor streets or local roads where the intersection has more than three approaches and where one or more of the following conditions exist: A. The combined vehicular, bicycle, and pedestrian volume entering the intersection from all approaches averages more than 2,000 units per day; B. The ability to see conflicting traffic on an approach is not sufficient to allow a road user to stop or yield in compliance with the normal right-of-way rule if such stopping or yielding is necessary; and/or C. Crash records indicate that five or more crashes that involve the failure to yield the right-of- way at the intersection under the normal right-of-way rule have been reported within a 3-year period, or that three or more such crashes have been reported within a 2-year period. Yield or Stop signs should not be used for speed control. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: November 8, 2017 Subject: Van Emmon Street and Heustis Street Since the traffic volume is above 2,000 units per day and there are sight distance constraints at the intersection, the intersection is a good candidate for a two-way intersection control. Exhibit A shows that the Average Daily Traffic (ADT) for Van Emmon Street is 5 times what the ADT for Heustis Street. Exhibit B shows that Van Emmon Street is classified as a Major Collector and Heustis Street is a local road. Therefore, Van Emmon Street is the major road so the two-way stop signs should be placed on Heustis Street. Otherwise, the stop signs on Van Emmon Street confuse drivers because they have an expectation that drivers should be stopping on the minor street too. The MUTCD states as follows in regards to multi-way stop sign installation: Guidance: The decision to install multi-way stop control should be based on an engineering study. The following criteria should be considered in the engineering study for a multi-way STOP sign installation: A. Where traffic control signals are justified, the multi-way stop is an interim measure that can be installed quickly to control traffic while arrangements are being made for the installation of the traffic control signal. B. Five or more reported crashes in a 12-month period that are susceptible to correction by a multi-way stop installation. Such crashes include right-turn and left-turn collisions as well as right-angle collisions. C. Minimum volumes: 1. The vehicular volume entering the intersection from the major street approaches (total of both approaches) averages at least 300 vehicles per hour for any 8 hours of an average day; and 2. The combined vehicular, pedestrian, and bicycle volume entering the intersection from the minor street approaches (total of both approaches) averages at least 200 units per hour for the same 8 hours, with an average delay to minor-street vehicular traffic of at least 30 seconds per vehicle during the highest hour; but 3. If the 85th-percentile approach speed of the major-street traffic exceeds 40 mph, the minimum vehicular volume warrants are 70 percent of the values provided in Items 1 and 2. D. Where no single criterion is satisfied, but where Criteria B, C.1, and C.2 are all satisfied to 80 percent of the minimum values. Criterion C.3 is excluded from this condition. Option: Other criteria that may be considered in an engineering study include: A. The need to control left-turn conflicts; B. The need to control vehicle/pedestrian conflicts near locations that generate high pedestrian volumes; C. Locations where a road user, after stopping, cannot see conflicting traffic and is not able to negotiate the intersection unless conflicting cross traffic is also required to stop; and D. An intersection of two residential neighborhood collector (through) streets of similar design and operating characteristics where multi-way stop control would improve traffic operational characteristics of the intersection Due to the sight distance constraints at the intersection, a case could be made for multi-way stop control. The sight distance constraints are shown in Exhibit C. In the southeast corner of the intersection, there is a retaining wall and parking. The northeast corner of the intersection contains overgrown brush and two (2) power poles. The northwest corner has a building, large sign, and wall restricting the sight distance. And the southwest corner of the intersection has a reduced sight distance triangle because of a hill. However, the sight distance constraints do not seem to be so restrictive that all four directions would need to stop. It is our understanding that a big concern is sliding through the intersection traveling northbound on Heustis Street during wet or icy conditions. However, wet or icy conditions only accounts for a small portion of time throughout the year. About half of the crashes (6 out of 13) that have occurred at the intersection over the last 7 years have occurred because of driver confusion on Van Emmon Street, failing to stop at the stop signs or yield to vehicles traveling on Heustis Street. See Table 1 below for the crash summary. Table 1. Crash Summary for Van Emmon Street and Heustis Street, 2010-2017 Accident Date Accident Time Description 9/11/2010 10:00 A.M. Driver 1 and Driver 2 were traveling NB on Heustis. Driver 2 reduced speed and Driver 1 did not and rear-ended Driver 2. 2/28/2011 6:59 A. M. Driver 1 was traveling SB on Heustis and made a left turn onto Van Emmon striking Driver 2, who was stopped in the WB approach. 5/13/2011 3:10 P.M. Driver 1 traveling EB on Van Emmon struck Driver 2 traveling NB on Heustis. Not clear if Driver 1 failed to stop at the stop sign or failed to yield to Driver 2. 10/22/2011 1:12 P.M. Driver 1 and Driver 2 were traveling NB on Heustis. Driver 2 attempted to turn EB onto Van Emmon and was struck by Driver 1. 5/28/2012 4:05 P.M. Driver 1, traveling WB on Van Emmon, failed to see Driver 2 traveling SB on Heustis and struck Driver 2. 3/2/2013 3:20 P.M. Driver 1, traveling WB on Van Emmon, failed to yield to Driver 2 traveling SB on Heustis and struck Driver 2. 7/28/2013 10:34 A.M. Driver 1 was traveling WB on Van Emmon, failed to stop at the stop sign, and struck Driver 2 traveling NB on Heustis. 11/6/2013 2:20 P.M. Driver 1 was traveling NB on Heustis and slid into the power pole on the NE corner of the intersection while attempting to make a right turn. 1/27/2014 11:27 A.M. Driver 1 was traveling NB on Heustis and slid into the stop sign on the NE corner of the intersection while attempting to make a right turn. 4/16/2014 7:22 A.M. Driver 1, traveling EB on Van Emmon, failed to yield to Driver 2 traveling NB on Heustis, and Driver 2 struck Driver 1. 3/30/2015 Unknown Patrolling officer found fire hydrant and mailboxes in front of 202 E. Van Emmon Street were struck and broken. No cars present. 7/8/2015 7:00 P.M. Driver 1, traveling EB on Van Emmon, failed to yield to Driver 2 traveling SB on Heustis and struck Driver 2. 1/10/2017 10:33 A.M. Driver 1 traveling WB on Van Emmon tried to stop but slid into Driver 2 traveling NB on Heustis. To elaborate on the snow/ice procedures in this area, Eric adds the following: Brine is applied before each event as an anti-icing agent if conditions are right. The right conditions generally are: Roadways are dry No rain forecasted for the next 24 hours Forecasted low temperatures are between 20-35 degrees Fahrenheit, or there is sufficient time for the pavement to dry before the temperature falls below 20 degrees Fahrenheit. Blowing snow is not anticipated Route 7S is responsible for the area immediately south of the river to Elizabeth Street and to the east and west borders of the city. The first streets that are plowed on this route are Mill, Heustis, S. Main, State, Adams, and Morgan. In this process, most of Hydraulic is plowed as well. Salt that is pre-wet with brine is used on the hills and around the school each time the truck clears the street. How soon the hills get salted or plowed after the first snowflake varies each and every storm. Public works goal is to keep the hills free or as close to free as possible of accumulating snow throughout the entire snow event. During some events that may mean five (5) minutes after the first snowflake if we were not able to apply brine before the event and we know that we are expecting more than an inch of snow. Whereas if we are able to pre-treat the roads and are expecting a dusting to an inch of snow, we may not need to start operations until the storm has passed which could be hours. It is our understanding from conversations with Septran, that most buses do not go down the hill on Heustis as they use Fox to get to the Rt 47. They also indicated that if necessary, none of the buses have to go down the hill, as they can be advised to use Fox. In summary, based on everything presented earlier in this memo, our recommendation is to remove the stop signs from Van Emmon Street and relocated to the Heustis Street approaches. 9/21/2017 Illinois Department of Transportation https://www.gettingaroundillinois.com/gai.htm?mt=fc#1/1 Illinois Department of Transportation 2300 S. Dirksen Parkway Springfield, IL 62764 - Contact Disclaimer The Illinois Department of Transportation and the State of Illinois hereby give notice to all users that these maps and the data included hereon, lack the accuracy required for site-specific uses. Since all boundaries and all data are based on information derived from multiple sources within and outside the Transportation and the State of Illinois make no representation, guarantee, or warrant, either express or implied, regarding the accuracy of these maps or the data furnished thereon, including, but not limited to, the condition of this product, this product's merchantability, or this product's fitness for any particular purpose or use. Map Type Base Map Other Links Full Extent Help Print Map Illinois Department of Transportation Randall S. Blankenhorn, Secretary 9/21/2017 Yorkville - Google Maps https://www.google.com/maps/place/Yorkville,+IL/@41.6412648,-88.4444578,305m/data=!3m1!1e3!4m5!3m4!1s0x880eea4e4c92e9e5:0xe5738afb676f983!8m2!3d41.6411409!4d-88.4472948 1/1 Imagery ©2017 Google, Map data ©2017 Google United States 100 ft Yorkville 1 APPROVED W/ CORRECTIONS 10/18/11 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PUBLIC WORKS COMMITTEE MEETING City Hall, Conference Room Tuesday, September 20, 2011 at 6:00 p.m. COMMITTEE MEMBERS PRESENT: Alderman George Gilson Alderman Diane Teeling Alderman Jackie Milschewski Alderman Larry Kot OTHER CITY OFFICALS PRESENT Eric Dhuse – Public Works Director Brad Sanderson – EEI Members of the Public: Todd Vandermyde The meeting was called to order at 6:00 p.m. Citizen Comments: Mr. Todd Vandermyde spoke to the Committee about the problems he has had trying to put in a pool and put up a shed. He stated that the applications for permits do not explain well what is needed. He stated that on the permit for the shed it does not explain to your how many feet things need to be place etc. Mr. Vandermyde stated that he has a space constraint problem and after two years of going back and forth, finally, he was told if it is drywall inside then the setback is not an issue. Mr. Vandermyde stated it would make sense that these things would be on the application. Mr. Vandermyde said that most of this information is not included in the kit or permits. Chair Gilson stated that the city has hired someone who is very knowledgeable in codes. Mr. Vandermyde stated that the new person is great. Again, Mr. Vandermyde stated that this information is not in the permits. Mr. Vandermyde stated that a lot of time is wasted by having to get these questions answered along the way. The Committee was in agreement on this topic. The Committee agreed that these things need to be 2 looked at and revisited. Minutes for Correction/Approval: The minutes for the August 16, 2011 meeting were unanimously approved. New Business: 1. PW 2011-57 Weed Violations, Minimum Fees and Prepay – Director Dhuse stated that grouping the weed violations together and going through one committee instead of having them in several places will work better. The Administration will handle the minimum fines and it will stay all together. Chair Gilson asked if this was talked about. Director Dhuse said it was talked about at a staff level coming from certain dollars a day for base mowing charge. Alderman Kot asked what the issue was with going through different committees. Director Dhuse stated that mowing would have to come to us, then curfew could have been somewhere else because it is more than just property maintenance. Alderman Teeling asked if there is a minimum fee on weeds. Director Dhuse stated there is not a minimum fee. It was decided all violations will be through Administration. 2. 2011-58 Traffic Control Signs on Van Emmon and Heustis and Mill Street – Director Dhuse stated that he did get an e-mail from a concerned resident who lives at Van Emmon and Mill and stated that she and her son have almost been hit there and there was an accident there on Sunday. Brad Sanderson from EEI stated that there is a history at that intersection and some recent history. Mr. Sanderson stated that they used Manual Uniform Traffic Control Devices (MUTCD) and evaluated those two intersections and there are a number of issues with both intersections. Mr. Sanderson stated that there are YIELD signs now at Mill Street and he stated that it would make sense to put a STOP sign there. Mr. Sanderson stated there is a fairly significant sight distance issue when you head north bound and a wall and you need to creep out pretty far to see traffic. Mr. Sanderson stated that Heustis has a history of bus traffic and Van Emmon is the more heavily traveled street. Mr. Sanderson stated that there is probably some general confusion because there is a YIELD on one street and a through street on another. Mr. Sanderson stated that for example, if you take the STOP signs off of Van Emmon that would not work unless you take away the sight distance issues. Chair Gilson asked if the volume is more than 2,000 cars per day. Mr. Sanderson said they did not have time to evaluate that. Director Dhuse stated that with the accident history it does not need to be done. Director Dhuse said that there were six accidents on Heustis in the last five years and 11 on Mill Street in the last five years. Mr. Sanderson stated a total of 30 accidents since 1991. Alderman Teeling stated that this is a dangerous intersection all together and because of the hill, people have a hard time stopping in the winter time. Alderman Milschewski stated that she lives on Heustis and she pulled the minutes from 2009 when this was discussed and several of the residents came and voiced their concerns. Alderman Milschewski stated that she talked to Septran and they stated to leave it the way it is or they would support a four way. Chair Gilson asked if it would be better with a four way so if they slide, the traffic is stopped. Alderman Milschewski stated that she does support a STOP sign and not a YIELD sign because it doesn't work given the fact you cannot see because it is overgrown. Director Dhuse stated that this change will be for those that are not as familiar with this intersection. Mr. Sanderson stated that a four 3 way STOP is the recommendation. Chair Gilson asked if there is support from Committee of putting a four way STOP and see how it goes. Alderman Milschewski stated that the properties need to be cleaned up. Chair Gilson stated that is in process and should be taken care of soon. Chair Gilson stated the inspector has been down there. Alderman Kot stated that these two intersections have had the most discussion in this town. Alderman Kot stated that he believes that we should leave Heustis alone. Alderman Kot asked about speed bumps or other options. Director Dhuse stated that would not work in this particular situation. Alderman Kot stated that he is for a STOP sign at Mill Street. Alderman Milschewski agreed. Director Dhuse stated that this is based on the accident history from reports from the people who live there. Alderman Teeling stated that this is the second time since she has been on council this issue has come up and she asked if we don't do anything, is the city liable. Director Dhuse stated the city is not liable. The Committee agreed to a STOP sign at the intersection of Mill Street and Van Emmon and to leave the Heustis and Van Emmon intersection alone. Chair Gilson stated that this will go to council for approval. 3. PW 2011-59 Windett Ridge Outfall Restrictor Plate Size Study – Brad Sanderson, EEI stated that they were asked to take another look at the detention basin and down stream property issue. There were previous e-mails on this topic and they were asked to take a look at it again. Mr. Cooper had some ongoing issues with his property and some blowouts with field tile. Mr. Sanderson stated that at the time there was a recommendation to adjust the restrictor plate and take advantage of some additional storage in the detention facility in the south part of Windett Ridge. Mr. Sanderson stated that it is possible to take advantage of that and have water in the retention base for a longer period of time. Mr. Sanderson stated that is you add the restrictor plate, you will still have the nuisance flows because it is being released at a slower rate. Mr. Sanderson stated there were comments about tying some of the discharge into a field tile, which is done. Mr. Sanderson stated there are concerns with that because typically field tiles can't handle the amount of storm water. You have to reduce that, so that there is not an over burden on the existing tile. Mr. Sanderson stated that there would need to be modifications. He stated that the condition of the tiles needs to be checked so that it is not problematic. Mr. Sanderson stated that there is always future maintenance and the issue will be who will pay for modifications and things like that. Mr. Sanderson stated that we need to meet with the property owner and discuss how it is to be paid for etc. Chair Gilson stated that he put this on the items because this is a hot topic among the residents there. Chair Gilson stated that the HOA has taken over from the developer. Chair Gilson stated that they have never received a solid answer as to who is responsible for this restrictor plate. Chair Gilson stated that from what Joe said, it is the opposite opinion of what you are saying now, which is that is should be left alone. It was stated that there was not a change in flow. Mr. Sanderson stated that he was asked to review Joe's memo and we just pointed out concerns that you may have. Director Dhuse stated that there is a big determination if the tile is in good shape or not. Chair Gilson stated that he doesn't feel we should get involved in that. Mr. Sanderson said that there is no doubt that the peak flows have been cut in half. Mr. Sanderson agreed the typical problem with detention basins is there is more volume so more water is created and they are released at a longer time period and you have nuisance flows on neighboring properties. Mr. Sanderson stated the plans, at the time they were 4 approved, were installed appropriately. Chair Gilson stated that is a wet area and this is getting us involved in property that we shouldn't be involved with. Chair Gilson stated that his opinion, despite Mr. Cooper's concern, is that we should not do anything with this. Mr. Sanderson stated that it is functioning properly. Mr. Sanderson stated that if the plate is adjusted, there will be more maintenance issues. The Committee decided to leave this issue alone. Old Business: 1. PW 2011-52 Yield Signs – Sunnydell Lane and Greenfield Turn – Brad Sanderson, EEI, stated that at the last committee meeting there was a lot of discussion on this topic and it was decided to go and take a look at the sight distance and the MUTCD standards. Mr. Sanderson stated that the traffic volume is much less than 2,000 cars per day. Mr. Sanderson stated there is not an accident history at this intersection. Mr. Sanderson stated that typically YIELD signs are not used to signify pedestrians. Mr. Sanderson stated that for pedestrian crossings there is usually a painted crosswalk and then there is a maintenance issue. He stated there is missing sidewalk on one side too. The Committee stated that other places within that subdivision they have playground ahead signs. Director Dhuse stated that is because this road does not directly connect to the park. Mr. Sanderson said the sight distance issue is because this road does not directly connect to the park. Mr. Sanderson said the sight distance issue is the main potential issue on Greenfield north bound and south bound. North bound the stopping sight distance is 140 feet and it is clear visibility. Mr. Sanderson agreed that is not an issue and it is the same heading north bound. He stated that the stopping sight distance seems more than adequate. Mr. Sanderson stated that he didn't see anything that would inhibit seeing that would be an issue. Chair Gilson stated that the residents think this is a problem and he feels that something needs to be done. Chair Gilson said if the residents are concerned, he feels they are a better judge of this situation. Director Dhuse stated at the same time, we just turned one request down that had six accidents in the last five years. Director Dhuse stated that he thinks this is a feel good issue and it will open Pandora's Box because everyone that hears about this will want something at their street. Director Dhuse stated this is a very lightly traveled road. Director Dhuse stated that if we put signs everywhere, it becomes sign pollution. Chair Gilson stated that he believes this is our duty to look at how they feel and do whatever we can do as their representatives. Alderman Milschewski stated there are not even sidewalks on all sides of the intersection. Mr. Sanderson stated that YIELD signs are not appropriate here. He stated that a crosswalk sign is more appropriate. Mr. Sanderson stated that signage is not necessary at all. Chair Gilson stated that he doesn't see the harm in putting a sign here and said that we can take each case as they come. Alderman Teeling stated that we have turned down other requests. Alderman Kot stated that he sees where Chair Gilson is coming from. Director Dhuse stated that we cannot afford to put signs everywhere at a $100.00 per sign and every 12 years replacing them. Mr. Sanderson stated there would be two signs one northbound and one southbound on Greenfield Turn. Alderman Kot stated that residents voiced their opinion and think this is a problem. Alderman Kot stated that we have to look at each situation on an individual basis. Director Dhuse stated that the W15-1 sign would be the best option. Chair Gilson said that he believes this is warranted because there are many residents that have concerns. Alderman Milschewski stated that she doesn't see a need for signs there, but she understands where Chair Gilson is coming from. Alderman Kot stated that he is in favor of the signs. Chair Gilson stated that we will address other 5 concerns as they come in the future. Alderman Kot asked if we have talked to the Police Department about enforcement in the area. Alderman Teeling asked if we every put a speed trailer out there. Director Dhuse stated they did talk to the Police Department. Alderman Teeling stated that she thinks a detail would be a good thing to do. The Committee agreed to put up the W15-1 sign up without painting a crosswalk. 2. PW 2011-56 Pavement Management Study – Brad Sanderson, EEI, stated at the last committee meeting they presented on overall power point and were asked to put a proposal together. He stated that they teamed up with IMS that drives the roads in a van and by laser technology take readings of the roads in the city. Mr. Sanderson said then they would take that information and create a five year program for the city and make presentations to the committee and city council. Alderman Milschewski stated the cost at $103,000. Mr. Sanderson stated that is the cost of both companies services IMS costs are around $78,000. Director Dhuse stated that the traffic sign data gathering is in there to see if you want to add this to the bid or not, it is part of the $103,000. Director Dhuse stated that is something he asked for because we do not have the technology to do it and it has to be done. Alderman Teeling asked the cost for that and it was stated as $24,000. Alderman Teeling stated that she believes that is the only one we should do. Alderman Milschewski asked where the funds are coming from. Chair Gilson stated that we don't have the funds and we have talked about coordinating this with sewer repair and we are jumping the gun here. Alderman Kot stated that everyone wants their roads fixed. Chair Gilson stated that he feels that we are moving in the right direction and he stated that we know what roads are in the most need. The Committee discussed the sewers and the need to repair those. Director Dhuse stated that is a very small area that need repaired and it will be expensive, but not the whole town. Alderman Teeling stated that the YBSD survey was a lot of money. Chair Gilson stated that we have been putting off the sewers too. Chair Gilson asked why pay $103,000 now for something that we don't have the money to act upon. Alderman Kot stated that it is a great idea and it is something that we keep in mind if there is extra money in budget at the end of the year.. Alderman Kot stated that he feels that it is very important to fix the streets. Chair Gilson agreed. Alderman Milschewski stated that she feels that it is important to have something to build off of to keep this going. Alderman Milschewski stated that when she campaigned that is what the biggest complaint was the condition of the roads. Alderman Kot asked if we are to do this, how much work is it to keep it updated until we get the funding. Mr. Sanderson stated it is usually about every three to four years to update it, it is not ideal, but to be conservative with funds, there are multiple options. Chair Gilson asked if there are any additional costs on top of the $103,000. Mr. Sanderson said all fees are included in that figure. Alderman Milschewski stated that she would like Administrator Olson to let them know if there will be any available funding. Chair Gilson stated that it is a matter of priority. Alderman Milschewski stated that something has to be done and it cannot be forgotten the roads are falling apart. Director Dhuse stated that the committee all like this idea, but for budgetary reasons don't feel the timing is right. Alderman Teeling stated that if we do come up with money right now, we should use the money to fix roads instead of paying for the planning survey. Alderman Milschewski stated that if this was proposed to the residents they would be for it. Chair Gilson said true, until we tell them there is no funding. Alderman Kot stated that we have never had a good maintenance program in place, which is needed. Alderman Kot stated that we have to plan for this and it needs to happen. There was discussion about the roads needing to be fixed, but do we spend $103,000. Director Dhuse stated that prioritizing which roads to fix first would be taken care 6 of by this study and take the human element out of it. Mr. Sanderson stated that this is a management program, which is managing your assets and it is not just about what streets need repair. Mr. Sanderson stated that it will extend the life of pavements beyond the 15 years typically by crack sealing to get 20- 25 years out of it. Mr. Sanderson stated that it is more than just identifying bad roads, it is trying to extend the life on the streets to avoid reconstructing the roads. Alderman Teeling stated that she understands, but how much does that cost. Mr. Sanderson said the crack sealing is relatively cheap. Alderman Teeling stated then why don't we inspect some of the roads and use the money to do that kind of maintenance. Director Dhuse stated that so many roads are past crack sealing and he stated that is where this management program comes in. Chair Gilson stated that no one disagrees there is value to this program. Chair Gilson suggested that we bring this back next month with Bart Olson in attendance. The Committee was in agreement. 3. PW 2011-47 Flooding Issues in Sunflower Estates – Update – Alderman Teeling asked if this was the topic that needed a storm sewer and if this was the cost of doing it ourselves. Director Dhuse stated that he wanted to show that goes into the cost per foot and it is a cost most people don't see. Director Dhuse said to keep in mind that we have to add this into that. It will be close to the $100,000 cost. Director Dhuse stated that doesn't include the tree or concrete removal. Director Dhuse stated that when he gets the costs for the pipe he can bring it back to the committee. Director Dhuse said that his crew is capable to install this, but it will take the crew a couple weeks and the other projects will not be done during that time. Chair Gilson stated that people are getting flooded and residents are upset and we need to justify if we don't have the funds. Committee agreed to bring this back again in October. 4. PW 2011-48 Road Maintenance on Tommy Hughes Way Saravanos Dr. - Update - Director Dhuse stated that the road work is complete. Alderman Kot stated that it looked really good. Chair Gilson stated that we asked staff to talk to Shell and Tommy Hughes since it is a private agreement, when they are going to repair that road, if they let trucks park there, and when that will be done. Chair Gilson would like to have an answer on that question. 5. PW 2011-31 Kendall Marketplace Development/Infrastructure – Update – Mr. Sanderson, EEI, stated that they received bids. Mr. Sanderson stated that they recommend awarding the bid to Wilkinson for the amount of $87,041.50. Alderman Kot asked why they are so much less than other bids. Mr. Sanderson stated that he is not sure, but he has never had any issue in the past with Wilkinson they have a good history to work with. The Committee agreed to give bid to Wilkinson. 6. PW 2011-52 Windett Ridge Mowing Update – Chair Gilson stated that he asked for this item to be added. The HOA wants to know when we are going to act on this. Chair Gilson stated that Bart Olson stated in an e-mail that October 3, 2011 is the compliance date it will be 30 days from that, but Chair Gilson wants to make sure that this is the right information. Additional Business: Alderman Teeling asked about a road in the Colonies in East Millbrook Circle. She stated that she believed that we decided against the entire thing. Director Dhuse stated the signs were put up there. Alderman Teeling stated that was a mistake from a miscommunication. Chair Gilson stated that he believes that she is correct. Director Dhuse stated he will check into it. Alderman Kot said that Comed has had some outages. Alderman Kot stated that he brought this to Bart 7 Olson's attention and he contacted Comed. Alderman Kot sent an e-mail to Comed to find out the issue. Director Dhuse stated that we have been talking to Comed for three years and had a claim with them at the Rec Center. Alderman Milschewski stated that Bart Olson was working on it and he stated that Comed stated their system doesn't have a digital capability to tell us where the problem is. Comed stated that it can be a tedious problem to figure out and stated that is why a smart grid would be a good thing. Alderman Milschewski stated that whenever there are power outages, people need to call them every time and report it as an outage and then it is easier to pinpoint the problem. Alderman Kot asked about the Route 47 crosswalk. Director Dhuse updated that Matt talked to IDOT and gave them the proposal of the signs, walk arrows and drawings. IDOT is talking about what they want to do. Alderman Kot asked if he has any idea when he will receive an answer. Director Dhuse said no. Alderman Kot said we went from having signs up every day to nothing up at all. Alderman Kot stated that even the stripes can't be seen in a lot of places and kids stand and wait trying to cross coming home from school. Alderman Kot asked about at least re-striping the road. Chair Gilson asked about doing something temporarily. Director Dhuse stated that can't be done because we have to get permission from the state. Alderman Kot stated that even if we went with what the new proposal there would be one at Hydraulic and one at Main it would be a good thing. Alderman Kot stated that he believes that this needs to be a priority. Alderman Milschewski asked about the roads in the old Countryside. Director Dhuse stated that is private so we cannot do anything. Chair Gilson stated that if there is anything the Committee wants to add to the agenda for the meetings, please call and let him know and he will add it. There being no further business, the Committee adjourned at 8:07 p.m. Minutes Respectfully Submitted by: Lisa Godwin Minute Taker The Minutes of the Regular Meeting of the City Council -September 8, 2009 -page 5 COMMUNITY DEVELOPMENT DIRECTOR REPORT Director Miller reported that the tree survey is underway aud people will be collecting data of trees planted in the parkways with GPS equipment. COMMUNITY RELATIONS OFFICER'S REPORT Mrs. Spies reported on the following: • Patriots Walk will be held September 11, 2009 beginning at City Hall at 6:00 p.m. aud proceeding to Town Square Park where the American Legion aud Boys Scouts will hold services. • A rain garden will be planted at the Rec Center on September 24, 2009 at 9:00. She is still looking for volunteers. • The Human Resource Commission is still looking for nominations for Volunteer of the Year. Anyone interested in nominating someone should contact her. • A presentation ofEcomagination Housing will be made at the Green Committee's September 28, 2009 meeting which will be held at the Library at 7:00 p.m. • On October 8, 2009 there will be a Financial Management Workshop put on by Representative Foster's office. More information to come. COMMUNITY & LIAISON REPORT Ken Com Alderman Spears reported that she attended the KenCom Executive Board meeting where they discussed: • Establishing November 19, 2009 as the date by which every intergovernmental agency must provide the board with au answer regarding their participation in KenCom • The Sheriff aud Kendall County have tentatively agreed to provide space in the lower level of the Public Safety Center for use by KenCom. This is being evaluated as au option that might provide space for several years. It was recommended that au architect evaluate the proposed design aud provide feedback. • A Budget Committee was formed consisting of city/village mayors aud presidents, board members, representatives from the sheriffs office aud several police chiefs. Upon the Board's recommendation, the Kendall County Board approved au e>.-penditure of$9,500.00 for au architect to draw preliminary plans aud to develop a cost estimate for the KenCom project. Mayor Burd asked Alderman Werderich to place this on the Public Safety Committee agenda for discussion so that she would have direction for when she meets with KenCom. He agreed. Aurora Area Convention and Visitor Bureau Alderman Sutcliff reported that she attended the Aurora Area Convention aud Visitor Bureau meeting where the Solheim Cup was discussed. It was reported that it was a great event however she was unaware of its impact on Yorkville. The Aurora Area Convention aud Visitor Bureau provided participants with information on local restaurants. They are hoping for similar events in the future which are important to remember when considering economic development. Mayor Burd added that the Capri Restaurant reportedly saw au increase in their business that weekend. Alderman Sutcliff stated she told the AACVB' s president Sue Voss about the Capri restaurant aud she went there to eat. REPORTS PUBLIC WORKS COMMITTEE REPORT Ordinance Amending City Code Title 6 -Traffic, Chapter 3 -Traffic Schedules (Van Emmon Street and Heustis Street) (PW 2009-87) A motion was made by Alderman Plocher to approve an ordinance amending City Code Title 6 -Traffic, Chapter 3 -Traffic Schedules (Van Emmon Street aud Heustis Street) and authorize Mayor and City Clerk to execute; seconded by Alderman Munns. Alderman Plocher stated that he thought changing the stop sign was a good idea however now he has changed his mind. Mayor Burd noted that she commented at the Public Works Committee meeting that this intersection was not a four-way stop due to the school buses that use the street. She was told that the School District was contacted about this. City Engineer WywTot stated that he contacted Asif Dada at the School District and the manager of the bus company and both told him they had no problem with the change. 1 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PUBLIC SAFETY COMMITTEE MEETING City Hall, Council Chambers Thursday, August 27, 2009 – 6:00 P.M. PRESENT: Chairperson Werderich, Committeeman Plocher ABSENT: Committeemen Munns and Spears (KenCom Meeting) ALSO PRESENT: Lieutenant Rich Hart, Lieutenant Don Schwartzkopf, Sergeant Barry Groesch, Eric Dhuse – Public Works Director, Mayor Burd, Alderman George Gilson, Tony Scott of The Record and the fo llowing residents fro m the Cit y o f Yorkville or Kendall County: Charles Walker, Kim Brengman, Ed Brengman, and Darren Decatoire. Chairperson Werderich called the meeting to order at 6:06 p.m. However, without a quorum, only discussio n can take place. He informed the members o f the public that they were free to speak at tonight’s discussio n, however, no actio n would be taking place and further discussio n will need to take place at the next scheduled meet ing. Mayor Burd noted that item 1 under Old Business (Off Street Parking Regulations) is on the Plan Co mmissio n agenda for a Public Hearing on September 24, 2009. PRESENTATION: None MINUTES: None NEW BUSINESS: 1. PS 200925 Police Reports for July, 2009 Due to lack of a quorum, this item was skipped and will be mo ved to the next agenda. 2. PS 200926 Discussion on New Video Gaming Act Lt. Hart stated that he has looked into this matter and found that the Gaming Board does not yet have rules in place and that it may be 2 years before that happens. He recommends that the Cit y take no action at this t ime. He stated that Chief Mart in and Sgt. Groesch are in agreement with him. APPROVED W/ CORRECTIONS 10/29/09 2 Sgt. Groesch stated that the Illino is Municipal League has a lot of information regarding this matter regarding funds received, compliance checks, etc. and that they also feel it is premature for any decisio ns to be made now. Lt. Hart stated that the laws may be so restrictive that many establishments may not want to be a part of it. Chairperson Werderich asked if licenses are issued through the Cit y, to which Lt. Hart replied that it is believed that all licenses would be issued through the State of Illino is. Chairperson Werderich asked if the Cit y had the right to regulate the amount of gaming machines. Sgt. Groesch stated that 5 machines would be allowed per liquor license and that there is a fee of $25.00 per unit, per year for the permit. Further discussio n took place regarding the amount of funds that would be given back to the Cit y. It is a small amount, 1/6 of 1%. Discussion was open to the public: Mr. Darren Decatoire stated that he works in the gaming industry and feels that the Cit y should not take a stand at this time. He feels that once the rules and regulations have been established, the Cit y could better decide if this would benefit the Cit y or not and then decide whether or not to opt out. Furthermore, he stated that studies have been done that prove that allowing video gaming does not ruin communit ies or increase their crime rates. Studies prove that there is no evidence to support what the opponents are saying. Alderman Gilson asked Mr. Decatoire what part of the industry he is invo lved with, to which he replied the coin operators industry. Alderman Gilson asked if the Cit y ho lds off at this po int, then what happens. Mr. Decatoire stated that nothing can happen unt il the rules and regulations are in place. Because of the new law, this will be highly publicized. The Cit y can choose to act at that time. Mr. Decatoire asked how many establishments are within the Cit y limits. Sgt. Groesch stated 31. He stated that any funds that come back to the Cit y annually, the Cit y could do with those funds whatever they choose. No action was taken at this time. 3. PS 200927 Draft Ordinance Amending City Code Regarding Number of Package Liquor Licenses 4. PS 2009 28 Ordinance Approving Fine Schedule for PrePayment of Certain Fines Pending Under Administrative Adjudication These items were moved to the next agenda due to lack of a quorum. 5. PW 200985 Traffic Study – Church and W. Main Street – Informational The traffic study shows that the yield signs should be flipped and placed on W. Main Street rather than on Church. This item is informational only. 6. PW 200986 Traffic Study –Kylyn’s Ridge – Informational The traffic study shows that no act ion needs to be taken. This item is informational only. 7. PW 200987 Traffic Study – Van Emmon and Heustis – Informational 3 The traffic study shows that the stop signs need to be switched at this locat ion. Warning signs will be placed at the intersect ion informing motorists of the change. OLD BUSINESS: 1. CC 200975 Off Street Parking Regulations – Draft Zoning Ordinance Text Amendment Chairperson Werderich stated that no action can be taken; however, the discussio n will be opened to the public: • Mr. Ed Brengman stated that he doesn’t understand why the Cit y had allowed this to become a pathway. Alderman Gilson stated that Tommy Hughes Drive is a private roadway on private property. • Mrs. Kim Brengman asked what rules and regulations apply to private property. Mayor Burd stated that trucks are not allowed to park in a resident ial area. The subject area is zoned commercial. • Mr. Brengman stated that the subject road is an easement. Mayor Burd contends it is a private roadway. Mr. Brengman asked if it’s private, why do vehicles drive and park on it. Mayor Burd stated that the property owner lets them. It is a private roadway on his property. • Mrs. Brengman stated that they see trucks parked their every day. She stated that at the present time, there is a truck blocking the ent ire road as it is on the driveway and roadway. Chairperson Werderich stated that he has seen trucks parked all over the place their and that the Cit y is go ing to try to do something about it. • Mrs. Brengman stated that when she has been over there, she sees the truckers drinking alcoho l in their trucks. She has lived across the street for 5 years and it is getting worse. She feels that the truckers should have respect for the communit y. • Mr. Brengman stated that there is trash their all the t ime. It is not a parking lot and something should be done. • Mrs. Brengman stated that it is being used as a truck stop, which it is not. There is garbage all over the place, the truckers drink and sit there all night. • Mr. Brengman stated that a neighbor who is an overtheroad trucker parks his truck there for days at a time. • Mrs. Brengman added that construction equipment is also parked there. • Mr. Brengman stated that the idling all night is a public nuisance. Mayor Burd stated that gas station is a truck stop. Mr. Brengman stated that Mr. Dettmer informed him that the gas station is zoned as a gas station, not a truck stop. • Mrs. Brengman stated that it used to be used fo r overnight parking during inclement weather, but as the town has grown, trucks are now parked there all the t ime. • Mayor Burd stated that she has resided here for over 23 years and the Cit y has always been a bluecollar communit y. Most residents worked 4 at Caterpillar or were farmers. Those residents did not want growth and back then, there were always a lot of trucks. She does not want this to become an antitruck situation as everything we use is brought to us by trucks. If the Cit y takes away where they park, then we have to find a new place for them. We need to consider everyo ne’s needs. • Mrs. Brengman stated that most of these truckers are not paying taxes to our communit y. • Mr. Charles Walker stated he fo llowing: • He is not against truck drivers. In fact, prior to his retirement, he was a district manager that dealt wit h over 125 trucks per day. His emplo yer had a trucker lounge and he found that most truckers were good. However, even after he put out 50 gallo n trash containers and bags, he st ill found trash dumped in the parkway (food wrappers, booze bottles, etc.). He had to have 3 emplo yees pick up the trash every morning. Addit io nally, some truckers would urinate or defecate in the parking lot. • The subject location is a probable breeding pool for mosquitoes. • The trucking situation at Rt. 47 and Rt. 71 is a safety issue. Because of a truck parked on Tommy Hughes Drive, other trucks can’t get around it so they pull onto Rt. 71. • The signs that are up are unreadable. • The minutes fro m the last meet ing state that the area will be cleaned up by the owner. The owner says that the clean up should no be his responsibilit y because it’s fro m Shell customers. • There are no receptacles for trash. • At a prior Cit y Council meet ing, I was disturbed that officials say that trucks take 250 gallo ns of gas and it’s being purchased here. Addit io nally, at that meet ing, the Mayor stated that she received 5 6 phone calls regarding this matter. That does not take into account the number of calls to Aldermen. • Most drivers are not keeping legal logs. • Fox News did a report on ‘Big Rig Serial Killers’ regarding an FBI report regarding murders being done by truckers. There are over 500 murders or kidnaps done by truckers. In Missouri, a trucker was convicted of murder and he admitted to 12 other slayings. The FBI program started in 2004 and current ly they have a list of over 200 truckers that are potential murder suspects. In Illino is, there are 12 unso lved murders, 8 of those cases are within 60 miles o f Chicago. These are mot iveless crimes and truckers are hard to catch because of the mo bile crime scene. Many victims are found miles away fro m where they live. • He feels that the elected officials are not looking out for the welfare o f the communit y. He asks that the elected officials do the right thing and not sell out the residents for the truckers. • Alderman Gilso n stated the following: 5 • He presented photos to the committee of what has been go ing on in the subject area. He would like them included in the next discussio n. • The trucks have been a real nuisance to the residents. • Shell states that not allowing the trucks to park there would ‘kill their business’; however, most of the garbage in the area is fro m McDonalds or empt y alcoho l bottles. • Parking is being done in a hazardous way. • I spoke to people in Pont iac, Dwight and Kankakee (truck stop locat ions) and their biggest problem is wit h waste haulers. • He is also perturbed by comments made by the Cit y Council such as ‘I would rather them stop at Shell then drive through Yorkville and kill so meone’ or ‘the gas station has always been a truck stop’ or ‘impede business’. Wit h regards to comment 1, if the truckers are that tired, they should have driven this far. Wit h regards to comment 2, it is a gas station as there are no showers, etc. Wit h regards to comment 3, my response is no it will not. • He stated he is trying to resolve resident concerns o f trash, standing water, trucks being parked on both sides of the entrance. These are public safety hazards and a breeding ground for problems. • This is a real issue and if it does not go forward to Cit y Council to pass a cit ywide ordinance, it will cont inue to be a nuisance to the residents and a safety issue to the communit y. o Committeeman Plocher stated that he agrees that if Shell is a problem, they should be dealt with, but that this should not be handled through a cit ywide ordinance. Alderman Gilson stated that the hours of 104 are reasonable and that without facilit ies for overnight truckers, they have no reason to be there. Committeeman Plocher stated that this one problem should not result in a blanket city ordinance. Mayor Burd stated that those in attendance should not pick on Committeeman Plocher. Chairperson Werderich advised Co mmitteeman Plocher that if he felt uncomfortable he should let him know. o Discussion took place regarding the agreement alread y signed with Shell Gas Station. Shell needs to purchase and install the signs, but an agreement is already in place. • Mr. Walker stated that comments made at the Cit y Council meet ing are being reiterated here. He asked the group to read the Preamble, which starts ‘We the People…’. He feels as though the Cit y Council is not acting on behalf o f the people. o Mayor Burd stated that it goes back to what she stated before, that it would be hard for trucks to park in Morris and drive 40 miles back here. If we eliminate truck 6 parking, it will not address the litter and puddles. It will not solve the problems. o Alderman Gilson stated that the litter is a direct result of the trucks. He stated that we need to eliminate the source to eliminate the problem. There is a facilit y in Morris, the trucks should be there. Mayor Burd stated that the ordinance will not stop the trucks to which Alderman Gilson stated it will at least cut down on the trucks. Chairperson Werderich stated that no action can be taken; however, he agrees that there is a problem. Personally, he stated that his first thought is that the truck stop was there lo ng before everything around it, however, there has been a significant increase in trucks and the area is beginning to deteriorate. He informed the attendees that the ordinance is being considered and hopes the problem will be taken care of. ADDITIONAL DISCUSSION: None ADJOURNMENT OF THE PUBLIC SAFETY COMMITTEE MEETING: Wit h no further business to discuss, the meet ing adjourned at 7:02 p.m. Minutes respect fully submitted by Margaret M. Hartigan. 1 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PUBLIC WORKS COMMITTEE MEETING City Hall, Conference Room Tuesday, August 18, 2009 – 6:30 P.M. PRESENT: PRESENTATIONS: NONE The meet ing was called to order @ 6:30 p.m. by Chairman Joe Plocher MINUTES FOR CORRECTION/APPROVAL: The minutes for June 16, 2009 and July 20, 2009 were reviewed and approved as presented. Items Recommended for Consent Agenda: 1. PW 200974 Tower Lane Water Storage Tank Rehab – Change Order # 1 2. PW 200975 Prairie Garden Subdivision –Final acceptance 3. PW 200976 Bristol Bay Unit 7 – Final Acceptance & Bond Adjustments 4. PW 200977 Goodwill Store – LOC Expiration 5. PW 200978 Fox Road LAPP Project – Change Order # 3 6. PW 200979 Westbury East Village (Unit 1) –Call of Bonds for Vendor Claims 7. PW 200980 Kendallwood Estates – Call LOC for Alliance Contractors Claim 8. PW 200981 Grande Reserve – Call LOC for Reimbursement for Cost of Consultant Services All items will mo ve forward to Consent Agenda. NEW BUSINESS: 1. PW 200982 Water Conservation Enhancements to landscape Ordinance Marta Keane & Anne Englehardt want a requirement that a landscaping tree be planted on the side o f a lot during development. This could add value to a ho me and save on heat ing and cooling costs. It was agreed upon to amend the exist ing ordinance to require a tree to be added on the lot of single family & duplex during development. Move forward to Consent Agenda. Chairman Joe Plocher Mayor Valerie Burd Eric Dhuse (Public Works Director) Alderman George Gilson Joe Wywrot (Cit y Engineer) Brendan McLaughlin (Cit y Administrator) Alderman Mart y Munns Alderman Diane Teeling Anne Englehardt (C.O.Y. Green Committee Member) Marta Keane (C/O.Y. Green Committee Member) APPROVED W/ CORRECTIONS 9/15/09 2 2. PW 200983 Country Hills Subdivision – Final Acceptance & Warranty Bonding Joe Wywrot said the developer of Country Hills Subdivisio n has verbally requested to waive the warrant y bond amount. Joe is not recommending that we eliminate the warrant y bond amount, but perhaps consider reducing it. Based on the estimates o f costs of three sets of plans the warrant y bond amount would be roughly $212K. If you had a warrant y bond amount just for unit 2, the bond amount would be $111K. He recommends that we stay at the full amount of $212K. Chairman Joe Plocher agrees as well to the full amount. Alderman Gilson asked when does expect the drawings to complete. Joe said 3 to 4 months for final documents. Alderman Gilson asked would the $212K warrant y bond cover warrant y costs at today’s prices. Joe said yes. Alderman Gilso n agreed to keep the warranty bond the same. Item move to Consent Agenda. – The Country Hills developer Dennis Dwyer entered the meet ing approximately @ 7:10 and was informed the cit y required the full amount of the bond. He doesn’t agree with the decisio n. 3. PW 200984 River Road Bridge – Update Joe Wywrot said this bridge is in poor condition. He also said he submitted IDOT Major Bridge Program Grant Applicat ion yesterday. He believes we should find out by the end of the year to see if we make the cut or not. The fact that the bridge has been downgraded to poor condition can help us in getting grant money. The estimated cost of replacing this bridge is $3 Millio n do llars. If we get the grant fro m IDOT and the $200K fro m the count y, our costs would be approximately $900K. Alderman Gilso n had concerns about the costs to the cit y and the removal of the damn. Should we wait unt il we know the fate of the damn before we proceed? He suggests we wait for all of the input. Chairman Plocher said we start looking for funding options now. He also said it’s not a matter of if, it’s a matter of when. These pictures of the bridge were taken in 2004 and it is now 2009. Mayor Burd stated that this is a safety issue. We are responsible for the bridge. If the bridge is already being rated as poor and by the time they get around to giving us the grant and funding, we’re talking several years will go by. Joe said it will be about six years before construction. The current grant cycle is for 2015 construction. Alderman Gilson asked it will be 6 years? He also asked if we’re letting people cross the bridge. Joe said IDOT didn’t feel post ing it below legal load limit s. He also said to steer overloads away fro m the bridge which we’ve been doing for years. Considered Informational Item. 3 4. PW 200985 Traffic Study – Church and W. Main Street Church yields to Main. Church has more traffic. Reco mmending switching the yield sign and having Main yield to Church. 5. PW 200986 Traffic Study –Kylyn’s Ridge Two intersections – One in the Cannonball Estates Subdivisio n – Western & High Ridge and the other at the Kylyn’s Ridge Intersection. We recommend leaving them as is. 6. PW 200987 Traffic Study – Van Emmon and Heustis Current ly Van Emmo n stops at Heustis. We recommend that switching that so that Heustis stops at Van Emmo n. We talked to Chief Mart in and he has no object ion and we talked to the school district and they had no object ion either. All will mo ve to Public Safety and let them know we recommended for Consent Agenda. 7. PW 200988 Policy Regarding SSA’s and Security Bonding/Letters of Credit Alderman Gilso n is recommending developing a policy account ing for the costs of inflation overtime with bonds and when we review we can reduce bonds. We review the bonds annually fro m date of issuance regardless of status.The costs for us to cover any thing that may happen and if the developer would go bankrupt, that would cover that. We would be secure in the fact that we would have the mo ney in place for any added costs overtime. Bring back next month with a written up Policy. 8. PW 200989 Heartland Circle – Discussion of Weeds & Dumping Issues – Update Informational Item OLD BUSINESS: 1. PW 200963 Fly Dumping in Vacant Areas of Subdivisions Erich Dhuse said it is a problem in every subdivision. Neighbors have to watch and take down the license plate of vio lators. 2. PW 200973 Stormwater Basin Maintenance Joe Wywrot giving ourselves the power to see that stormwater basins are maintained properly. Kathy Orr & Joe believe that the easement language gives us the abilit y to rush in and save the day if there’s a problem. But if we do that, it will cost us money and how do we collect and get reimbursed. Kathy feels an ordinance would be appropriate and to enforce that ordinance through the administrative adjudicat ion process. With the committees’ permissio n, go back to Kathy to create an ordinance and get it on the Cit y Council Agenda soon. 3. PW 200968 Water Meter Pricing Alderman Gilso n st ill quest ioning the pricing and looking for justificat ion, but Eric said the developer said this is the costs of the techno logy. After much more discussio n on this item will mo ve to Consent Agenda. Alderman Gilso n objects fro m this moving forward until a cost justificat ion is provided. 4 4. PW 2008111 Material Storage Shed Replacement Update Eric Dhuse informed everyo ne of funding in the capital budget of $40K for building a replacement of Material Storage Shed. Already met with one contractor and trying to meet with two other contractors to get some ideas of pricing. He would like to have everything done wit h the bidding out or in the process of bidding out by the t ime everything goes through otherwise we will have to wait unt il the spring. ADJOURNMENT OF THE PUBLIC WORKS COMMITTEE MEETING: Wit h no further business to discuss, the meet ing adjourned at 7:40p.m. Minutes respect fully submitted by Tim Dlugopolski Page 3 of7 graders. He said that it is a very positive program and that the interaction with the police department alone is a plus. Officer Barry Groesch is the demonstrator of most of the DARE classes and has been involved with it for 12 years. Chief Martin said that they have received only positive responses from the classes. He said that he would like to keep the program going though it may cost the City more money down the road to do any more training for future officers. He said that as of now they would need to go to Indiana for training since the Illinois State Police does not fund it any more. He said that they have also changed the curriculum in that they have cut back on classes and focus the training more on what is happening today. The program now has gone from 17 weeks to 10 weeks of training. To do this program now with the funding being cut it will cost the City around $3,500 a year. Plus with the town growing and more students entering the schools it will cost more to pay for the extra books and certificates. He would like to see the program continue if possible. Alderman Kot asked if the program had been fuctored into the new budget. Chief Martin said that they are waiting to hear back to see if it could be but he also put a little more money in the budget to cover the program for this next year after that they will probably have to have a separate account for it. Alderwoman Spears said that she felt it was worth the money if it meant that they would be able to save at least one kid. Alderman Kot agreed and suggested that the Police Department should issue a press release indicating to the public the Police Department's desire to continue with the DARE Program. Alderwoman Spears asked if there had been a survey done with the kids who had participated with the program. Chief Martin said that Officer Groesch did do a survey and that he would get that from him. Alderwoman Spears thought that would also be a good thing to have documented and released to the public. Chief Martin will bring an update to the next Public Safety Meeting on March 25, 2004. Update on Van Emmon St. & Heustis St. Stop Signs Alderman Kot stated that Public Works Director Eric Dhuse would like to paint a red stop notice on the road leading up to the stop sign located at Van Emmon St & Heustis St. He said that because of the location of the stop sign and the width of the street some people are confused where to actually stop. Alderman Kot asked Chief Martin if that would help with the problem Chief Martin said that it is possible that it would help. He also mentioned that Mr. Dhuse has painted red lines on the poles and that seems to also help. Alderman Richard Sticka stated that he had a problem with the variable rate. He said thought that most of the increase and usage happens during the summer months when people water their lawns and not one drop of that water goes into the sewers. He mentioned that he has a sprinkler system and it will irritate him to watch his sewer rate go up when he is water his lawn. He is not the only person that has a sprinkler system and feels others might be irritated by it as we!L He feels if the sewer use is going to be based on how much water people are using, there will many that will complain about it He said that he would be one of them He thought this could be done by using 2 meters then make a calculation .. The water that goes through the sprinkler system does not go through the sewer system He pointed out that there are communities that do that This way costs could be balanced out so that people aren't being unfairly billed for paying for a sewer service that they aren't even getting. Mr .. Nelson mentioned that some communities provide an allowance of so much that is based on an estimate that the user is using .. Mostly they see that for people who have swimming pools .. Alderman Sticka also pointed out that new development is paying for the upgrade and maintenance of the old part of Yorkville and isn't likely that the new sewer systems that are being put in the new developments will need a lot of maintenance for the next 20 or 30 years .. Mr. Wywrot pointed out that the connection fee would need to be based on future growth and not the current new development that is going on now since they are already locked in on the current connection fee .. Mayor Prochaska said that they would need to speak with Attorney Dan Kramer about that to get accurate information. He thinks that the connection fees are an exception in this case .. Alderman Kot asked Mr. Nelson to find out how much of the General Fund was being used to cover these costs. He asked to also find out what other communities are charging for connection fees Mr Nelson suggested finding what their usage rates are also. This item will come back to the next Public Works meeting on February 23, 2004 NEW BUSINESS: Sign at Van Emmon & Heustis Alderman Kot reported that at the Public Safety Committee has been concerned about the number of accidents at the intersection on Van Emmon Street and Heustis Street There are very large stop signs on Van Emmon and Heustis has the right of way yet there are still accidents there. He mentioned a roll over accident that happened there 6 weeks ago. The neighbors in that area are concerned also. Public Safety is looking at into a couple of alternatives to improve the awareness of the signs. Public Works Director Eric Dhuse recommended that they should try solar lights on the signs as opposed to electric because it would be less expensive .. The electric ones would need more maintenance. Right now the signs are 48 inches If they were to go with the solar flashing signs it would go down to 3 8 inches .. Ordinance No. 2017-____ Page 1 Ordinance No. 2017-_____ ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS AMENDING THE TRAFFIC SCHEDULE AND INDEX WHEREAS, the United City of Yorkville, Kendall County, Illinois, has designated certain intersections within the City as stop intersections and has identified the corner for placement of stop signs at such intersections; and, WHEREAS, the United City of Yorkville, Kendall County, Illinois, has designated certain intersections within the City as yield intersections and has identified the corner for placement of yield signs at such intersections; and, WHEREAS, after extensive investigation and study of traffic patterns, it has been determined that additional intersections should be designated as stop intersections; and, WHEREAS, the additional stop intersections, as hereinafter set forth, have been determined to be in conformance with the current Manual on Uniform Traffic Control Devices. NOW THEREFORE BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, that the traffic schedule and index regarding stop-sign control is hereby amended by revising the following: Section I. The Traffic Schedule and Index regarding Stop-Sign Control is hereby amended by deleting the following as a Two-Way Stop Intersection: 1) E. Van Emmon Street to Stop for Heustis Street Section II. The Traffic Schedule and Index regarding Stop-Sign Control is hereby amended by adding the following as a Two-Way Stop Intersection: 1) Heustis Street to Stop for E. Van Emmon Street Section III. This Ordinance shall be in full force and effect from and after its passage and approval as provided by law. Ordinance No. 2017-____ Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of __________________________, A.D. 2017. ____________________________________ City Clerk CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of __________________________, A.D. 2017. ____________________________________ Mayor 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/320/City-Council 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 Economic Development #1 Tracking Number EDC 2017-72 Downtown Overlay District RFP – Contract Award City Council – November 28, 2017 EDC 11/7/17 Moved forward to City Council agenda. EDC 2017-72 Majority Approval Recommendation to award Downtown Overlay District RFP contract to Farr Assoc. Krysti J. Barksdale-Noble Community Development Name Department 1 AGREEMENT BETWEEN THE UNITED CITY OF YORKVILLE, ILLINOIS, AND FARR ASSOCIATES ARCHITECTURE AND URBAN DESIGN, P.C. This AGREEMENT made and entered into this ____ day of November, 2017, by and between the United City of Yorkville, an Illinois municipality with offices at 800 Game Farm Road, Yorkville, Illinois 60560, hereinafter referred to as the "CITY" and Farr Associates Architecture and Urban Design, P.C., an Illinois corporation with offices at 53 West Jackson Boulevard, Suite 650, Chicago, Illinois 60604, hereinafter referred to as the "CONSULTANT". WITNESSETH: WHEREAS, the CITY sought proposals for the creation of a downtown overlay zoning district and façade design guidelines with an emphasis in streetscape planning and form-based code criteria; and, WHEREAS, after a thorough review of the proposals received, the CITY has determined that the proposal presented by CONSULTANT is in the best interest of the CITY and the CITY and CONSULTANT mutually agree as follows: 1. Scope of Consultant's Services The CONSULTANT agrees to commence work upon execution of this AGREEMENT, and to perform those services outlined in the CITY’s Request For Proposals attached hereto and made apart hereof as Exhibit A (the “RFP”) and the Proposal submitted by CONSULTANT attached hereto and made a part hereof as Exhibit B (the “Proposal”), which are incorporated in this Agreement, utilizing the degree of skill and care exercised by practicing professionals performing similar services under similar conditions. 2. Compensation The CONSULTANT shall be compensated for services on a fixed fee proposal of not to exceed seventy four thousand four hundred dollars ($74,400.00). 3. Method of Payment The CONSULTANT shall submit monthly invoices for costs incurred during the billing period. Invoices shall be paid by the CITY pursuant to the Local Government Prompt Payment Act (50 ILCS 505/1 et seq.). 4. Time of Performance 2 Work shall proceed in a timely manner according to the Project Schedule stated in the Proposal or as otherwise agreed to between the CITY and CONSULTANT with a completion date of August 1, 2018. 5. Excusable Delays The CONSULTANT shall not be in default by reason of any failure in performance of this Agreement in accordance with its terms (including any failure by the CONSULTANT to make progress in the prosecution of the work hereunder which endangers such performance) if such failure arises out of causes beyond the reasonable control and without the fault or negligence of the CONSULTANT. Such causes may include, but are not limited to, acts of God, or of the public enemy, acts of the government in either its sovereign or contractual capacity, fires, floods, epidemics, quarantine restrictions, strikes, illness, accidents, and unusually severe weather, but in every case the failure to perform must be beyond the control and without the fault or negligence of the CONSULTANT. 6. Conflict of Interest The CONSULTANT certifies that to the best of his knowledge, no CITY's employee or agent interested in the Agreement has any pecuniary interest in the business of the CONSULTANT or the Agreement, and that no person associated with the CONSULTANT has any interest that would conflict in any manner or degree with the performance of the Agreement. 7. Changes The CITY may, from time to time, require or request changes in the scope or deadline of services of the CONSULTANT to be performed hereunder. Such changes, including any appropriate increase or decrease in the amount of compensation, which are mutually agreed upon by and between the CITY and the CONSULTANT, shall be incorporated in written amendments to this Agreement. 9. Insurance Consultant shall procure and maintain, for the duration of the Agreement, insurance against claims for injuries to persons or damages to property, which may arise from or in connection with the performance of the work hereunder by the CONSULTANT, his agents, representatives, employees, or subcontractors. 1. MINIMUM SCOPE OF INSURANCE Coverage shall be at least as broad as: A. Insurance Services Office Commercial General Liability Occurrence Form CG 0001 with the City named as additional insured; on a form at least as broad as the endorsement in paragraph 10 including ISO Additional Insured Endorsement CG 2026, CG 2010. C. Insurance Service Office Business Auto Liability Coverage Form Number CA 0001, Symbol 01 "Any Auto." D. Workers' Compensation as required by the Worker's Compensation Act of the State of Illinois and Employers' Liability insurance. 3 2. MINIMUM LIMITS OF INSURANCE CONSULTANT shall maintain limits no less than if required under above scope: A. Commercial General Liability: $1,000,000 combined single limit per occurrence for bodily injury, personal injury, and property damage. The general aggregate shall be twice the required occurrence limit. Minimum General Aggregate shall be no less than $2,000,000 or a project/contract specific aggregate of $1,000,000. C. Businesses Automobile Liability: $1,000,000 combined single limit per accident for bodily injury and property damage. D. Workers' Compensation and Employers' Liability: Workers' Compensation coverage with statutory limits and Employers' Liability limits of $1,000,000 per accident. 4. OTHER INSURANCE PROVISIONS The policies are to contain, or be endorsed to contain, the following provisions: A. General Liability and Automobile Liability Coverages 1. The City, its officials, agents, employees, and volunteers are to be covered as additional insureds as respects: liability arising out of the CONSULTANT's work, including activities performed by or on behalf of the CONSULTANT; products and completed operations of the CONSULTANT; premises owned, leased, or used by the CONSULTANT; or automobiles owned, leased, hired, or borrowed by the CONSULTANT. The coverage shall contain no special limitations on the scope of protection afforded to the City, its officials, agents, employees, and volunteers. 2. The CONSULTANT's insurance coverage shall be primary as respects the City, its officials, agents, employees, and volunteers. Any insurance or self-insurance maintained by the City, its officials, agents, employees, and volunteers shall be excess of CONSULTANT's insurance and shall not contribute with it. 3. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to the City, its officials, agents, employees, and volunteers. 4. The CONSULTANT's insurance shall contain a Severability of Interests/Cross Liability clause or language stating that CONSULTANT's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability. 5. If any commercial general liability insurance is being provided under an excess or umbrella liability policy that does not "follow form," then the CONSULTANT shall be required to name the City, its officials, agents, employees, and volunteers as additional insureds. 6. All general liability coverages shall be provided on an occurrence policy form. Claims-made general liability policies will not be accepted. B. All Coverages Each insurance policy shall be endorsed to state that coverage shall not be suspended, voided, cancelled, reduced in coverage, or in limits except after thirty (30) days prior written notice by certified mail, return receipt requested, has been given to the City. 5. ACCEPTABILITY OF INSURERS Insurance is to be placed with insurers with a Best's rating of no less than A-, VII, and licensed to do business in the State of Illinois. 6. VERIFICATION OF COVERAGE CONSULTANT shall furnish the City with certificates of insurance naming the City, its officials, agents, employees, and volunteers as additional insureds, and with original endorsements affecting coverage required by this clause. The certificates and endorsements for each insurance policy are to be signed by a person authorized by that insurer to bind coverage on its behalf. The certificates and endorsements are to be received and approved by the City before any work commences. Other additional insured endorsements may be utilized, 4 if they provide a scope of coverage at least as broad as the coverage stated in paragraph 10, such as ISO Additional Insured Endorsements CG 2026 or CG 2010. The City reserves the right to request full certified copies of the insurance policies and endorsements. 8. ASSUMPTION OF LIABILITY The CONSULTANT assumes liability for all injury to or death of any person or persons including employees of the CONSULTANT, any subcontractor, any supplier, or any other person and assumes liability for all damage to property sustained by any person or persons occasioned by or in any way arising out of any work performed pursuant to this agreement. 9. INDEMNITY/HOLD HARMLESS PROVISION To the fullest extent permitted by law, the CONSULTANT hereby agrees to defend, indemnify, and hold harmless the City, its officials, agents, and employees, against all injuries, deaths, loss, damages, claims, patent claims, suits, liabilities, judgments, cost, and expenses, which may in anywise accrue against the City, its officials, agents, and employees, arising in whole or in part or in consequence of the performance of this work by the CONSULTANT, its employees, or subcontractors, or which may anywise result therefore, except that arising out of the sole legal cause of the City, its agents, or employees, the CONSULTANT shall, at its own expense, appear, defend, and pay all charges of attorneys and all costs and other expenses arising therefore or incurred in connections therewith, and, if any judgment shall be rendered against the City, its officials, agents, and employees, in any such action, the CONSULTANT shall, at its own expense, satisfy and discharge the same. CONSULTANT expressly understands and agrees that any performance bond or insurance policies required by this contract, or otherwise provided by the CONSULTANT, shall in no way limit the responsibility to indemnify, keep, and save harmless and defend the City, its officials, agents, and employees as herein provided. 10. Third part reliance This Agreement is intended for the mutual benefit of the CITY and CONSULTANT and no third party rights are intended or implied. 11. Ownership of Documents The City shall retain ownership of all work products and deliverables created by CONSULTANT pursuant to this Agreement and the CITY shall retain sole and exclusive rights to receive and use such documents in such manner and for such purposes as the CITY determines. The CONSULTANT shall have the right to include representation of the design of the guidelines and criteria among the CONSULTANT’S promotional and professional materials including photographs of the resulting improvements. 12. Suspension of Services The CITY may at any time by written order to CONSULTANT require CONSULTANT to stop all or any part of the services required by this Agreement. Upon receipt of such an order, CONSULTANT shall immediately comply with its terms and take all reasonable steps to minimize the costs associated with the services affected by such order. The CITY shall pay all costs incurred by the suspension, including all costs necessary to maintain continuity and for resumptions of the services upon expiration of the suspension order. 5 13. Termination This Agreement may be terminated by either party upon thirty (30) days written notice in the event of substantial failure by the other party to perform in accordance with the terms hereof through no fault of the terminating party. This Agreement may be terminated by the CITY under the same terms whenever the CITY shall determine that termination is in its best interests. Work completed to the date of termination and costs of termination incurred by CONSULTANT either before or after the termination dates shall be reimbursed by the CITY. 12. Certifications by CONSULTANT: A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5, Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65, Act 5, paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that it has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A) (4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act (775 ILCS 5/2-105) D. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246, U.S.C.A. Section 2000e n.114 (September 24, 1965) E. All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances, rules and regulations which may in any manner affect the performance of this contract. 13. The CONSULTANT is an independent contractor and neither the CONSULTANT, nor any employee or agent thereof, shall be deemed to be an employee or agent of the CITY. 13. The CONSULTANT agrees to not assign this Agreement in whole or in part without the prior written approval of the CITY. 13. This Agreement shall be construed under and governed by the laws of the State of Illinois. 14. This Agreement and any amendments may be executed in one or more counterparts, each of which shall be deemed an original, but all of which shall constitute one and the same instrument. 6 15. The person or persons executing this Agreement on behalf of the CONSULTANT represents and warrants that he/she/they has/have the authority to so execute this Agreement and to bind the CONSULTANT. 16. Notice Any notice under this Agreement shall be in writing and shall be deemed sufficient when personally served or sent pre-paid first class United States mail as follows: To the CITY: Village Administrator United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 To the CONSULTANT: Farr Associates 53 West Jackson Boulevard, Suite 650 Chicago, Illinois 60604 IN WITNESS WHEREOF, the CITY and CONSULTANT have executed by their duly authorized officials, this Agreement as of the day and year first above written: The United City of Yorkville _________________________________ Mayor Attest: ______________________________ Date: ____________________________ City Clerk Farr Associates Architecture and Urban Design, P.C. ___________________________________ President ____________________________________ Print name Date: ______________________________ Resolution No. 2017-____ Page 1 Resolution No. 2017-_____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, ILLINOIS APPROVING AN AGREEMENT WITH FARR ASSOCIATES ARCHITECTURE AND URBAN DESIGN, P.C. 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, the City published a request for proposals for the creation of a downtown overlay zoning district and façade design guidelines with an emphasis in streetscape planning and form-based code criteria; and, WHEREAS, after a thorough review of the proposals received, the City Council has determined that the proposal presented by Farr Associates is in the best interest of the City and hereby approves an agreement for such services. NOW, THEREFORE, BE IT RESOLVED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: That the AGREEMENT BETWEEN THE UNITED CITY OF YORKVILLE, ILLINOIS AND FARR ASSOCIATES ARCHITECTURE AND URBAN DESIGN, P.C., between the City and Farr Associates Architecture and Urban Design, P.C. attached hereto as Exhibit A and made a part hereof by reference, is hereby approved, and the Mayor and City Clerk be and are hereby authorized to execute said Agreement on behalf of the United City of Yorkville. Section 2: This Resolution shall be in full force and effect upon its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this _____ day of ____________________, 2017. ______________________________ CITY CLERK CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of ____________________, 2017. ______________________________ MAYOR Summary: As the Economic Development Committee (EDC) will recall, in September staff solicited Request for Proposals (RFP) for a Downtown Overlay District and Streetscape Master Plan with Form- Based Code criteria. At the close of the RFP, the City received a total of four (4) submissions. Upon evaluation of the methodology and proposed project scopes, the review panel, consisting of the Community Development Department, the Assistant City Administrator and the Purchasing Manager interviewed the top three (3) respondent firms. While all the candidates’ proposals were very strong, it was the decision of the review panel that the Farr Associate’s proposal was most impressive and provided an all-inclusive project methodology, previous “out-of-the-box” civic engagement programs and interdisciplinary approach (architects and planners) envisioned for the Downtown Overlay District plan. Below is an overview of the selection process, review criteria, candidate analysis and decision making approach used as a basis for our joint recommendation. RFP Candidates: As previously mentioned, the City received four (4) submissions in response to the Downtown Overlay District and Streetscape Master Plan with Form-Based Code Request for Proposal. Below is a summary matrix of those submittals in alphabetical order. The firms highlighted in yellow were the three (3) firms chosen to interview before the review panel. Firm Location Proposal Summary Highlights Cost Farr Associates Chicago, IL • All “in-house” Project Team • Firm specializes in downtown streetscapes plans and form-based code preparation with built results. • Team of unban designers, planners and architects. • Streetscape Vision Plan and ready-to-adopt form-based code regulations that are concise, clearly narrated and organized, extensively illustrated, using graphics and tables for clarity. • Traditional & Web-based Community Engagement Program $74,400 Houseal LaVigne Associates Chicago, IL • All “in-house” Project Team • Firm specializes in downtown and corridor planning. • Emphasis in plan focused on strengthening and promoting the downtown; enhancing the scenic quality of the corridor; connecting the downtown; and enhancing Fox River access. • Visioning Workshop/Charrette Community Engagement Approach; Website and Online Issues Mapping was extra. $75,730 Teska Associates Evanston/ Plainfield, IL • Partnered with Wohlt Group (Design & Branding) and Marya Morris (Form-based Code) • Firm specializes in urban design, landscape architecture, community planning, public outreach and economic development • Plan proposes to craft a unique identity for downtown Yorkville through branding, streetscape enhancements, development attraction and regulation. Traditional & Website/Image Workshop Civic Engagement Component $74,870 Memorandum To: Economic Development Committee From: Krysti J. Barksdale-Noble, Community Development Director CC: Bart Olson, City Administrator Jason Engberg, Senior Planner Date: October 26, 2017 Subject: Downtown Overlay District RFP – Contract Award Recommendation FARR ASSOCIATES 2 The Lakota Group Chicago, IL • Partnered with Duncan Associates (zoning & development regulations) and Codametrics (form-based codes) • Firm specializes in downtown and corridor planning, placemaking, streetscapes and public spaces, parks/open space and historic districts. • Plan proposes to focus on creating alternative branding and signage to revitalize and attract redevelopment; establish a framework for future changes to design and development regulations; enhance the urban streetscape character; and creates a set of planning and urban design tolls and codes. • Traditional & Committee-based Community Engagement Component $74,810 Review Criteria: Each of the three (3) proposals which were selected for interviews ranked highest amongst the following criteria areas reviewed by staff: Methodology, Relevant Projects, Project Team Experience, Project Schedule and Cost. Points were attributed to each criteria area, weighted by importance, to determine the firms’ ability to successfully complete the objectives of the RFP. After tabulating the scores of the staff which reviewed the proposals, an overall score was given. The maximum total score to be obtained by a proposal was 100 points. Below is a detailed description of each criteria area and the point valuation assigned to it. Methodology (35 points) This area reviewed the firm’s explanation of the general and technical approaches and processes to be employed for executing the requirements of the scope of services requested in the RFP. The scope of services includes: • Create a vision for the ultimate physical development of the corridor, including illustrated best practices for design standards that establish aesthetic guidelines. This shall include massing examples, pavement improvements, building orientation, parking availability, pedestrian improvements as well as other design standards that are visually appropriate. • Develop design standards based on the adopted Comprehensive Plan. • Develop a “Downtown IL Route 47 Corridor Overlay District” along with necessary amendments to the zoning ordinances and subdivision regulations. • Identify opportunities for proposed enhancements to beautify the corridor and improve economic development while providing regulatory measures to protect the historic and scenic qualities of the corridor. This would include material recommendations, color palettes, public art, signage, and public spaces. • Develop and build consensus by using key stakeholders throughout the process including citizen, businesses, property owners, elected and appointed officials. A web portal is preferred to solicit comments from those that are unable to attend meetings or events. Project Team Experience (25 points) Resumes and credentials of all personnel assigned to the project including specific experiences each team member will contribute to the project as well as indentifying and defining their individual roles. Relevant Projects (20 points) A brief summary provided of at least three (3) recent relevant projects which are similar in scope to the Downtown Overlay District and Streetscape Master Plan with Form-Based Code RFP project objectives. The firms also submitted client contact information for the referenced projects. 3 Project Schedule (10 points) Overall proposed amount of time, in months, to complete the scope of services as outlined in the RFP. Project Cost (10 points) Submittal of a cost breakdown for the proposed Downtown Overlay District and Streetscape Master Plan with Form-Based Code RFP, supplemented with appropriate explanatory detail and justifying costs and calculations. Candidate Analyses: Of the three (3) firms interviewed, Farr Associates’ proposal scored the highest with a combined average score by the staff reviewers of 90.9 out a possible 100 points, as detailed below: FARR ASSOCIATES THE LAKOTA GROUP TESKA ASSOCIATES Methodology 29.3 30.6 32.3 Project Team Experience 24.3 24 22 Relevant Projects 18.3 18 17.3 Project Schedule 10 10 10 Project Cost 9 8.3 8 TOTAL AGGREGATE SCORE 90.9/100 90.9/100 89.6/100 Farr Associates Proposal The above scoring was based on Farr Associates’ providing the strongest interview/in-person presentation, project methodology, an interdisciplinary project team (architects and planners) and depth of recent relevant projects of all the submittals. Their proposal also offered a five (5) layered project approach detailed below under “Methodology”. Methodology The first layer of the Farr Associate’s approach to the Downtown Overlay District Streetscape Master Plan with Form-Based Code was an “Anchoring Yorkville”. As presented, Farr Associates felt a major goal of Yorkville’s Comprehensive Plan Update “…was creating a shared identity and sense of belonging among residents” throughout the entire City. This would include promoting and enhancing downtown as the civic anchor of the City as well as a retail, dining and recreational destination for residents. Second layered approach was to foster a distinctive urban design that promoted a walkable sense of place. This would integrate pedestrian-scaled building setbacks and public area treatments (such as engaging ground floor facades), appropriated sized blocks and identification of public and/or private parking locations. The next layer includes placemaking, or the practice of creating quality exterior spaces that contribute to people’s health, happiness, well-being and an overall feeling of connection. Some strategies proposed by Farr Associates are the development of a central gathering place, creation of a variety of walk-to destinations for dining, entertainment and daily services. The fourth layer to the project approach consists of defining a “hierarchy of streets” where some primary streets are viewed as the heart of the downtown focus area for retail and active uses. Other streets will be viewed as secondary streets which are located in proximity to the primary streets but offer supporting services such as parking, office or residential uses. 4 Finally, the form-based code layer of the project approach will include a detailed streetscape vision plan, 3-D massing/modeling to determine appropriate scale and identify opportunities for streetscape design improvements to existing structures/buildings. The resulting regulations will be a concise, clearly narrated and organized code with extensive illustrations, graphics and tables. Relevant Projects Along with their thorough technical code and design approaches, Farr Associates offered five (5) relevant project summaries all consisting of downtown and neighborhood master plans with form-based code regulations. These projects span a period of 5 years, with the earliest in 2011 (Uptown Normal Master Plan & Form-Based Code – Normal, Illinois) and the most recent in 2016 (Envision 8th Corridor Master Plan & Form-Based Code – Traverse City, Michigan). Staff has reviewed some of these studies and also contacted the former clients to understand the working relationship they had with Farr Associates and the fulfillment of deliverables promised. The results of those reference interviews as provided under “Candidate References”. Project Team Experience Farr Associates has provided public and private sector clients with architecture and urban planning design related services for nearly 30 years. The project team assembled for this Downtown Overlay District proposes an interdisciplinary approach which allows their plans to see the big picture and translate it into actionable implementation. Project Cost & Project Schedule Per the proposal, Farr Associates will provide the Downtown Overlay District for $74,400.00, which includes nearly 500 hours of work. The fee estimate includes plan preparations, meeting attendance and public engagement workshops/pop up events, as well as the production of materials and copies required as part of the RFP. Additionally, the proposal cost was the least of the submitted proposal fees. As presented, this proposal is estimated to have a total nine (9) month completion schedule with the preparation of a 1st draft of the form-based overlay and streetscape vision plan within 4-5 months. The Lakota Group Proposal The Lakota Group’s overall aggregate score of 90.6 out of 100 was tied with Farr Associates. Their interview presentation and strong sub-consultants, particularly in form-based code and community branding, were the most dynamic of the group, which placed them very competitively with the preferred candidate. Additionally, the highlight of their proposal was their intimate knowledge of Yorkville, having completed the Comprehensive Plan Update 2016, and previous downtown streetscape plans in nearby communities such as Plainfield, Illinois. However, where staff made the distinction between Farr Associates and the Lakota Group was Farr’s vast catalogue of in-house form-based code preparation experience, site specific design capabilities, in-house inter-disciplines and most importantly, the ability to reimage or bring fresh ideas to the implementation strategies set forth in the Comprehensive Plan Update prepared by the Lakota Group. Teska Associates’ Proposal The RFP response submitted by Teska Associates was very similar to the Lakota Group proposal with regard to methodology. It was staff’s opinion, that although a branding and form-based code consultant was provided as part of the project team; the overall proposal lacked an in-depth body of current or previous form-based code projects. Houseal LaVigne Assoc. Proposal The RFP response submitted by Houseal LaVigne and Associates was the only proposal to not include all the requested RFP components, such as an interactive project website and web-based civic engagement which were offered as optional. Incidentally, Houseal Lavigne’s proposal had the highest 5 project fee of all RFP’s submitted at approximately $75,730 (with the options). Based upon this, it was staff’s decision not to advance this firm to the interview process. Farr Associate’s References: In support of staff’s recommendation for RFP contract award to Farr Associates for the Downtown Overlay District Streetscape Master Plan with Form-Based Code, we have conducted reference interviews with previous clients of Farr Associates and summarized those discussions below. Mercy Davison – Town Planner, Uptown Normal Master Plan Main Street Form-Based Code: • Remarkable experience working with Farr Associates; absolute pleasure to work with them • Very visionary in their approach to design and code writing with great ideas for implementation • High level quality product with superior graphics and supporting staff • The plan prepared for Uptown Normal “…completely transformed the central business district” and they are still building and implementing aspects of the plan today. • Work is timely and the team is highly responsive to comments/recommendations of client • Have hired Farr Associates multiple times over the past almost 20 years for three (3) major projects and several smaller side projects. Would definitely hire again. Russ Soyring – Director of Planning, Envision 8TH Street Traverse City Michigan: • Highly recommend; very professional and maintained schedule • Worked well with staff and public on a contentious corridor design project with form-based code elements • Marvelous job at easing tensions and soothing flare-ups with an engaged community to build a consensus on a project element or issue. • Requested an additional public meeting to ensure they had all the necessary input so as not to rush their recommendations and get the job right with full community support. Staff Recommendation: Based on the strong methodology, inter-disciplined project team, reasonable proposed project costs and favorable reference reviews, it is staff’s recommendation to award the RFP contract for the Downtown Overlay District and Streetscape Master Plan with Form-Based Code to Farr Associates for a total commitment of $74,400.00 as outlined in the RFP submittal. Staff will be in attendance at Tuesday’s meeting to answer any questions the EDC members may have regarding this recommendation. REQUEST FOR PROPOSALS DOWNTOWN OVERLAY DISTRICT STREETSCAPE MASTER PLAN FORM-BASED CODE UNITED CITY OF YORKVILLE, ILLINOIS October 6, 2017 Community Development Department United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 LETTER OF TRANSMITTAL RE: Downtown Overlay District- Streetscape Master Plan & Form-Based Code RFP Response The following proposal is a firm offer, guaranteed for a ninety (90) day period from the submittal deadline. Proposal Contact Christina Bader Director of Marketing 53 W. Jackson Blvd. Suite 650 Chicago, IL 60604 (312)408-1661 x203 christinab@farrside.com Sincerely, Doug Farr, FAIA, CNU-A, LEED AP President, Farr Associates The Monadnock Building 53 West Jackson Blvd. Suite 650 Chicago, Illinois 60604 EXECUTIVE SUMMARY Farr Associates is pleased to submit this RFP response for the City of Yorkville's Downtown Overlay District Streetscape Master Plan & Form-Based Code. We are a firm of urbanists, passionate architects, and planners invested in cities and towns, sustainability and leadership. We have a regional portfolio of downtown streetscapes and form-based codes– with built results. Several examples have been provided in this proposal. We are excited at the possibility to work with the City on this important assignment. The timing is right for Downtown initiatives, building off the adoption of the City's award-winning comprehensive plan, The Yorkville Plan. A CENTER FOR YORKVILLE A major goal of The Yorkville Plan was creating an shared identity and sense of belonging among residents, many of whom live outside the historic core of the City in new developments. Promoting and enhancing downtown as the civic anchor of the City is a strong strategy to help with this. Giving residents a strong, positive vision of downtown that they can identify with will be the emphasis of our work. URBAN DESIGN & PLACEMAKING Farr Associates excels at creating walkable, pedestrian-scaled places, and we will develop specific strategies for improving and enhancing these characteristics for Downtown Yorkville's existing good bones. Our expertise comes from knowing the fine grain principles of walkability – appropriate sized blocks, building entrances on the street, locating parking behind buildings, and creating engaging ground floor facades with high levels of transparency. These strategies will be integrated into our streetscape design recommendations and code requirements. Our practice has also been increasingly focused on placemaking. While placemaking can result in different outcomes depending on the project, it seeks to create quality spaces that contribute to people’s health, happiness, well being, and a feeling of connection. We utilize several approaches to placemaking – including the development of a central gathering place and creating a variety of walk-to destinations for meals, entertainment, and daily services. DEVELOPING THE RIGHT TOOLS The RFP outlines several priorities that center around providing an engaging public realm and predictable, high quality development. We propose to deliver these results with two deliverables: Streetscape Vision Plan We will develop a Streetscape Vision Plan for the Downtown Study Area, which will include a physical design vision for Downtown and identify opportunities for streetscape design improvements to beautify the corridor and boost economic development. Much of this information will be codified into the Downtown Overlay District, but this document will include information that would not typically appear in a code document. Downtown Form-Based Overlay District We will develop form-based code overlay for the Downtown Study Area. The resulting regulations will be concise, clearly narrated and organized, and extensively illustrated, using graphics and tables for clarity. This project offers an exciting opportunity to assist the City of Yorkville in setting and implementing a future vision for Downtown, and we are inspired to be a part of it. Our response showcases our team's prior experience, and we welcome a discussion with the City to demonstrate how it relates and informs the important work to be done. ORGANIZATIONAL PROFILE & PROPOSED PROJECT TEAM 1 LEADERS IN THE FIELD Farr Associates is a firm of optimistic architects and planners passionate about cities, sustainability and leadership. For over twenty-years we have been agile, early-adopters– pioneering cutting-edge sustainable strategies and technologies and working to overcome the technical and regulatory limits of sustainability at all scales. Located in the historic Monadnock Building in Chicago’s Loop since its founding in 1990, Farr Associates’ planners and architects work in integrated design teams to create award-winning plans and designs that are sustainability-minded. This interdisciplinary approach allows us to see the big picture and translate it into actionable implementation. DESIGNING SUSTAINABLE PLACES Our architecture and planning studios are driven by creating resilient, vibrant places across the country. Our expertise is urban-focused and includes commercial, education, mixed use, residential, affordable housing, master planning, and historic preservation projects. Our best work results from collaboration with clients on projects that aspire to attain social, economic and environmental goals, often at the crossroads of policy and design. A BENEFIT CORPORATION + JUST ORGANIZATION As an Illinois Benefit Corporation, Farr Associates strives for a positive and measurable impact on society, employees, our community, and the environment. We maintain a reputation of actively working on behalf of those with diverse needs and identities, while belonging and contributing to a larger and just context. We align our business with a public good through full transparency– from our employee policies and business development to our design intentions and community engagement. We maintain Benefit Corporation reporting and transparency requirements through the Just Label managed by the International Living Future Institute. THE SOCIAL JUSTICE LABEL A FAST-PACED DESIGN PROCESS KEY STAFF DOUG FARR, FAIA, CNU-A, LEED AP PRESIDENT / PRINCIPAL | FARR ASSOCIATES Doug Farr is the founding principal and president of Farr Associates Architecture and Urban Design. Doug is a national leader in planning and designing sustainable neighborhoods and buildings. He is a published author who lectures widely on the topics of urbanism and sustainability. From 2006-2009, Doug led the development of LEED Neighborhood, a U.S. Green Building Council (USGBC) rating system that integrates smart growth, walkability, and green building practices into standards and metrics that scale up sustainability to a neighborhood level. Based on the firm’s pioneering sustainable design practice and insights gained from chairing LEED Neighborhood, Doug authored the urban planning best-seller Sustainable Urbanism: Urban Design with Nature in 2008. His follow-up book entitled Sustainable Nation will be released in 2017. He recently completed a two-year term as the Executive Board Chair of the Congress for the New Urbanism and now serves on the Board of Directors of EcoDistricts. ROLE ON PROJECT Doug will serve as the principal in charge of the project, working with City to develop a code and streetscape plan that delivers walkable urban design, engaging placemaking, and a quality public realm with complete streets. He will lead the project team in a work plan that achieves these goals. NOTABLE PROJECT EXPERIENCE • Envision 8th Street Charrette & Form-Based Code - Traverse City, Michigan • West Evanston Form-Based Code - Evanston, Illinois • Uptown Renewal Plan & Form-Based Code - Normal, Illinois • Downtown Bloomington Master Plan - Bloomington, Illinois • Main Street Form-Based Code - Normal, Illinois • Downtown North Implementation Plan - Mundelein, Illinois GRANT HROMAS, LEED AP PROJECT MANAGER | FARR ASSOCIATES Grant joined Farr Associates in 2016 as an urban designer and planner. His priorities include designing more attractive, economically and environmentally sustainable communities that create lasting connections between place and people. A background in architecture, as well as streetscape and corridor design, program development, town planning, and zoning and feasibility analysis, round out his diverse experience. ROLE ON PROJECT Grant will serve as the project manager, coordinating day-to-day logistics, schedule and budget for the overall project. He will attend all meetings and ensure deliverables are completed on schedule. Grant will also serve as a project urban designer focusing on the form-based code, right-of-way, and streetscape. NOTABLE PROJECT EXPERIENCE • Envision 8th Street Charrette & Form-Based Code - Traverse City, Michigan • Toledo Civic Center Charrette & Master Plan - Toledo, Ohio • Madison Street Corridor Charrette - Rockford, Illinois • Tinley Park 80th Street Station Area Plan – Tinley Park, Illinois • Central-Main Street Master Plan - West Chicago, Illinois • Downtown North Implementation Plan - Mundelein, Illinois SYDNEY VANKUREN ASSOCIATE | FARR ASSOCIATES Sydney VanKuren joined Farr Associates in 2015, focusing on sustainable urbanism projects. Sydney has professional experience in biology, research analysis, science communication, and environmental planning and policy. She holds a bachelor’s degree in Natural Resources as well as a master’s degree in Urban Planning and Policy. She is an EcoDistricts Accredited Professional. ROLE ON PROJECT Sydney will serve as project associate, with a focus on form-based code research, analysis, and calibration. NOTABLE PROJECT EXPERIENCE • Davis Core Area Plan - Davis, California • Downtown North Implementation Plan - Mundelein, Illinois • Detroit Mix Tape Zoning Initiative - Detroit, Michigan • Detroit Future City Master Plan - Detroit, Michigan ALY ANDREWS, AICP, LEED AP URBAN DESIGNER | FARR ASSOCIATES With a background in architecture, urban planning, and urban design, Aly has mastered the ability to work at multiple scales. Her experience includes working for state and local governments, as well as the private sector. Her project work includes developing community engagement tools, pedestrian and bike mobility, and resilient neighborhoods. ROLE ON PROJECT Aly will serve as a project designer, assisting in deliverable development, with a special focus on community engagement. NOTABLE PROJECT EXPERIENCE • Envision 8th Street Charrette & Form-Based Code - Traverse City, Michigan • Toledo Civic Center Charrette & Master Plan - Toledo, Ohio • Madison Street Corridor Plan - Rockford, Illinois • Downtown Rockford Strategic Action Plan - Rockford, Illinois • Uptown Renewal Plan Update - Normal, Illinois • Tinley Park 80th Street Station Area Plan – Tinley Park, Illinois UPTOWN NORMAL RENEWAL PLAN & FORM-BASED CODE, NORMAL, IL Downtown Normal is home to Illinois State University, with a student and staff popu- lation of 22,000. Despite the presence of this large market for goods and services, the downtown has been in a prolonged state of decline, marked by reduced retail choices and deferred building maintenance. The preliminary $211 million redevel- opment plan is anchored by a urban design centerpiece circular plaza, an Amtrak multi-modal high speed rail facility, and a new children’s museum. ENVISION EIGHTH CHARRETTE & CORRIDOR PLAN, TRAVERSE CITY, MI Eighth Street, an important cross-town connector in Traverse City, suffers from an identity crisis. It is overly wide, promoting speeding traffic though nodes of walkable development, mixed with small-scale strip centers and large front parking lots. Farr Associates led a week-long charrette process that helped unpack a controversial road diet implemented by the City the year prior. The charrette delivered a consen- sus-based plan for a new street section along the corridor with innovations for bikes, and a master plan for the land uses surrounding the corridor. MAIN STREET FORM-BASED CODE, NORMAL, IL To further the recommendations of the Town's Main Street Redevelopment Plan, Farr Associates was hired to create a form-based code for the Main Street Corridor. The Corridor is five miles long and stretches through two municipalities, two uni- versity campuses, and a large healthcare facility. While much of the Corridor is auto-oriented in nature, the community expressed strongly, through the adopted Main Street Plan, that the corridor should shift courses toward pedestrian-oriented development. WEST EVANSTON FORM-BASED CODE, EVANSTON, IL The City of Evanston hired Farr Associates to create an form-based overlay for the West Evanston neighborhood that was rapidly changing. After the City imposed a development moratorium in response to the community’s disappointment with new development in the area, Farr Associates worked with the community to create a master plan and overlay that would attract more appropriate, pedestrian-oriented development. DOWNTOWN NORTH IMPLEMENTATION PLAN, MUNDELEIN, IL Building on the success of their recently adopted Station Area Plan, the Village turned it focus to the area immediately north. The Downtown North Implementation Plan has several strategic components– including visioning studies for catalytic rede- velopment parcels, a streetscape redevelopment plan for the North Hawley, a major route through the study area, and a regional bike trail connection. DOWNTOWN BLOOMINGTON MASTER PLAN, BLOOMINGTON, IL Farr Associates developed a master plan for the historic downtown of Bloomington, Illinois. The City is regionally known for its intact historic downtown, so the plan balances the importance of preservation with the downtown's development pres- sures. The City was especially interested in infill redevelopment scenarios for several catalytic sites, which the plan illustrates with multiple options that respect the area's historic fabric. PRINCIPAL AFFILIATIONS AIA Licensed Architect, Illinois, Indiana, Wisconsin, and Massachusetts U.S. Green Building Council Congress for New Urbanism - Board Chair LEED Neighborhood Development - Founding Chair BioRegional Development Group North America - Board of Directors STAR Community Index Technical Advisory Committee - ICLEI - Local Governments for Sustainability Lambda Alpha International, Ely Chapter SELECTED DESIGN AWARDS Metropolitan Planning Council Burnham Award 2010 ITE Transportation Planning Council Best Project Award 2006 “Best Practice” US Department of Housing and Urban Development CNU Illinois Merit Award, 2012 CNU Illinois Charter Award, 2013 Doug Farr is the founding principal of Farr Associates, an architecture and planning firm regarded by many as one of the most sustainable design practices in the country. Farr Associates’ unique niche is in applying the principles of green building at the scale of the neighborhood and in designing green buildings for urban contexts. Doug is the author of the urban planning best-seller Sustainable Urbanism. He recently completed a two-year term as the Executive Board Chair of the Congress for the New Urbanism and now serves on the Board of Directors of EcoDistricts. AUTHORED WORKS Sustainable Urbanism: Urban Design With Nature. Hoboken: Wiley, 2007. Contributor: Zelinka, Al and Dean Brennan, eds. SafeScape: Creating Safer, More LivableCommunities Through Planning and Design. Chicago: American Planning Association, 2001. Contributor: Leccese, Michael, and Kathleen McCormick, eds. Charter of the New Urbanism. New York: McGraw-Hill, 2000. DOUGLAS FARR, FAIA, LEED AP SELECTED EXPERIENCE "ENVISION EIGHTH" CORRIDOR MASTER PLAN & FORM-BASED CODE, TRAVERSE CITY, MI Eighth Street, an important cross-town connector in Traverse City, suffers from an identity crisis. It is overly wide, promoting speeding traffic though nodes of walkable development, mixed with small-scale strip centers and large front parking lots. Farr Associates led a week-long charrette process that helped unpack a controversial road diet implemented by the City the year prior. The charrette delivered a consensus-based plan for a new street section along the corridor with innovations for bikes, and a mas- ter plan for the land uses surrounding the corridor. DOWNTOWN NORTH IMPLEMENTATION PLAN, MUNDELEIN, IL Building on the success of their recently adopted Station Area Plan, the Village turned it focus to the area immediately north. The Downtown North Implementation Plan has several strategic components– including visioning studies for catalytic redevelopment parcels, a streetscape redevelopment plan for the North Hawely, a major route through the study area, and a regional bike trail connection. TINLEY PARK 80TH STREET TOD REDEVELOPMENT PLAN, TINLEY PARK, IL Farr Associate was retained by the Client of Tinley Park to create a redevelopment plan for a 280-acre site of a former State of Illinois Mental Health Campus that was vacated in 2011. The site, which sits directly adjacent to the 108th Street Metra Station, offers a rare opportunity to pursue TOD on a large-scale blank canvas in the mostly built-out client. The plan proposes three different walkable neighborhood schemes that each feature access to nature via stormwater parks and habitat areas, active living through trails, and community engagement through mixed use centers.. CENTRAL-MAIN STREET AREA PLAN UPDATE, WEST CHICAGO, IL Farr Associates is working with the City of West Chicago to update their 2007 Central- Main Street Redevelopment Plan, which sits at the heard of their commuter rail station area. Launching into a recession-impacted real estate market, the plan stalled on sev- eral catalyst site redevelopments. The Plan Update will look at how to leverage City investments that were implemented, like a new station area streetscape, to interest area residential and commercial developers. TOLEDO CIVIC CENTER CHARRETTE, TOLEDO, OH U.S. EPA retained Farr Associates to lead a three-day charrette to develop a sus- tainable redevelopment vision for Toledo’s 30-acre Civic Center based on new GSA building projects for the site. The charrette explored various design options for green infrastructure, site circulation, public art and programming. Grant joined Farr Associates in 2016 as an urban designer and planner. His priorities include designing more attractive, economically and environmentally sustainable communities that create lasting connections between place and people. A background in architecture, as well as streetscape and corridor design, program development, town planning, and zoning and feasibility analysis, round out his diverse experience. GRANT HROMAS, LEED AP PROJECT MANAGER SELECTED EXPERIENCEAFFILIATIONS AWARDS & SCHOLARSHIPS EDUCATION LEED Accredited Professional, Neighborhood Development Urban Land Institute (ULI) Chicago Congress for the New Urbanism (CNU) 2017 NAREIM Exectuive Meeting Fellow Real Estate Center Scholarship Dr. Charles Wurtzebach & Susan Marshall Travel Scholarship 2016 AIA Emerging Professionals Exhibit 2016 Better Philadelphia Challenge Professional | First Place Winners, Build Your Own Mantua Metrocenter YMCA Get Engaged representative on the Seattle Design Commission ULI | Gerald D.. Hines Student Urban Design Competion ‘1st Runners-Up’ Selected as a University of Oklahoma College of Architecture Ambassador Bockus-Payne Scholarship and David L. Boren Award Scholarship recipient DePaul University (in-progress) Chicago, IL, MS in Real Estate Washington University in St. Louis St. Louis, MO, Master of Urban Design Tongji University WUSTL Global Urbanisms Studio, Shanghai, China The University of Oklahoma Norman, OK, Bachelor of Architecture DETROIT FUTURE CITY, DETROIT, MI Farr Associates worked with NRDC and DFC in 2015 to determine the viability of various long term open space types related to the Detroit Future City Plan. The study compiled unique data pertaining to potential land uses to beautify and increase productivity on Detroit’s vacant land. The findings will inform the next step in the process, which is a Comprehensive Open Space Plan for Detroit. DETROIT MIX TAPE ZONING, DETROIT, MI Farr Associates is leading a design team competitively chosen by the City of Detroit in this one-of-a-kind initiative to reduce red tape in development projects. In three strategic corridors in the city, the team is crafting an innovative redevelopment vision, then testing those ideas against the City’s existing approval processes. DOWNTOWN DEARBORN REDEVELOPMENT PLAN, DEARBORN, MI Farr Associates worked with Conservation Design Forum on redevelopment plans for several large Downtown surface parking lots. A multi-day charrette was convened with stakeholders to develop and test plan ideas. UPTOWN MASTER PLAN UPDATE NORMAL, IL - LIVING COMMUNITY CHALLENGE PILOT After a successful master planning effort of the Uptown area in Normal led by Farr Associates in 2001 that saw over $211 million in public and private sector investment, the Town hired Farr Associates to develop a plan for the area directly south of Uptown– cur- rently cut off from the area by high speed rail tracks. The plan focuses on how to bring the benefits of Uptown investment south of the tracks through urban design strategies and a centerpiece underpass. "ENVISION EIGHTH" CORRIDOR MASTER PLAN, TRAVERSE CITY, MI Eighth Street, an important cross-town connector in Traverse City, suffers from an identity crisis. It is overly wide, promoting speeding traffic though nodes of walkable develop- ment, mixed with small-scale strip centers and large front parking lots. Farr Associates led a week-long charrette process that helped unpack a controversial road diet implemented by the City the year prior. The charrette delivered a consensus-based plan for a new street section along the corridor with innovations for bikes, and a master plan for the land uses surrounding the corridor. WESTLAKE EXTENSION TOD PLANS, HAMMOND, MUNSTER, & DYER, IN Farr Associates is currently working with the Northwest Indiana Regional Development Authority (RDA) and the Northwest Indiana Commuter Transportation District (NICTD) on the expansion of the commuter South Shore Line into three new communities. Four new stations are proposed, with Farr Associates completing transit-oriented development plans for the 1/2 mile radius around each station. These plans are illustrating how new land uses like residential, commercial, and offices can leverage the new transit service. SELECTED EXPERIENCE Sydney VanKuren joined Farr Associates in 2015, focusing on sustainable urbanism projects. Sydney has professional experience in biology, research analysis, science communication, and environmental planning and policy. She holds a bachelor’s degree in Natural Resources as well as a master’s degree in Urban Planning and Policy. She is an EcoDistricts Accredited Professional. SYDNEY VANKUREN ASSOCIATE EDUCATION Master of Urban Planning & Policy, University of Illinois-Chicago Bachelor of Science, University of Chicago AFFILIATIONS American Planning Association Congress for the New Urbanism EcoDistrict Accredited Professional Biomimicry Chicago UPTOWN MASTER PLAN UPDATE NORMAL, IL - LIVING COMMUNITY CHALLENGE PILOT After a successful master planning effort of the Uptown area in Normal led by Farr Associates in 2001 that saw over $211 million in public and private sector investment, the Town hired Farr Associates to develop a plan for the area directly south of Uptown– cur- rently cut off from the area by high speed rail tracks. The plan focuses on how to bring the benefits of Uptown investment south of the tracks through urban design strategies and a centerpiece underpass. ROCKFORD DOWNTOWN STRATEGIC ACTION PLAN, ROCKFORD, IL Farr Associates worked with the City of Rockford to create a Downtown Strategic Action Plan that combines the goals and recommendations of multiple planning efforts in the area over the past decade. The results of these prior plans, focused on issues like adding downtown housing, linking open space, and improving mobility choices, often resulted in recommendations that were resource intensive, investment heavy, and had time lines of 15-20 years. A T[actical], L[ean], C[limax] approach proposes shorter-term implementation tactics that ulti mately lead to high-investment climax conditions. "ENVISION EIGHTH" CORRIDOR MASTER PLAN, TRAVERSE CITY, MI Eighth Street, an important cross-town connector in Traverse City, suffers from an identity crisis. It is overly wide, promoting speeding traffic though nodes of walkable develop- ment, mixed with small-scale strip centers and large front parking lots. Farr Associates led a week-long charrette process that helped unpack a controversial road diet implemented by the City the year prior. The charrette delivered a consensus-based plan for a new street section along the corridor with innovations for bikes, and a master plan for the land uses surrounding the corridor. WESTLAKE EXTENSION TOD PLANS, HAMMOND, MUNSTER, & DYER, IN Farr Associates is currently working with the Northwest Indiana Regional Development Authority (RDA) and the Northwest Indiana Commuter Transportation District (NICTD) on the expansion of the commuter South Shore Line into three new communities. Four new stations are proposed, with Farr Associates completing transit-oriented development plans for the 1/2 mile radius around each station. These plans are illustrating how new land uses like residential, commercial, and offices can leverage the new transit service. TINLEY PARK 80TH STREET REDEVELOPMENT PLAN, TINLEY PARK, IL Farr Associate was retained by the Village of Tinley Park to create a redevelopment plan for a 280-acre site of a former State of Illinois Mental Health Campus that was vacated in 2011. The site, which sits directly adjacent to the 108th Street Metra Station, offers a rare opportunity to pursue TOD on a large-scale blank canvas in the mostly built-out village. TOLEDO CIVIC CENTER CHARRETTE, TOLEDO, OH U.S. EPA retained Farr Associates to lead a three-day charrette to develop a sustainable redevelopment vision for Toledo’s 30-acre Civic Center based on new GSA building proj- ects for the site. The charrette explored various design options for green infrastructure, site circulation, public art and programming. SELECTED EXPERIENCE With a background in architecture, urban planning & design, Aly has mastered the ability to work at multiple scales. Her experience includes working for state and local governments, as well as the private sector. Her project work includes developing community engagement tools, affordable housing, workforce development, pedestrian and bike mobility, resilient neighborhoods, urban agriculture, and vertical cities. ALY ANDREWS, AICP, LEED GA DESIGNER EDUCATION Master of Urban & Regional Planning, University of Michigan Bachelor of Architecture, University of Michigan AFFILIATIONS LEED, Green Associate American Planning Association Congress for the New Urbanism National Charrette Institute Certified Planner Michigan Association of Planning Daniel P. Burnham Award for a Comprehensive Plan - 2016 Jackson Community Master Plan Jackson, MI Michigan Association of Planning Planning Excellence Award for Outstanding Student Project - 2015 Forging a Future: Recommendations for Strengthening Detroit’s Mt. Elliot Employment District HUD Innovation in Affordable Housing Student Design & Planning Competition 2014 - Finalist AWARDS & SCHOLARSHIPS PREVIOUS PROJECT SUMMARIES2 UPTOWN NORMAL MASTER PLAN & FORM-BASED CODE NORMAL, ILLINOIS TOWN OF NORMAL LEED NEIGHBORHOOD SILVER LIVING COMMUNITY CHALLENGE- PILOT 2011 U.S. EPA SMART GROWTH – BEST CIVIC SPACE Normal's downtown, known as Uptown, had been in a prolonged state of decline, marked by reduced retail choices and deferred building maintenance. An ambitions plan was undertaken to create a sense of place downtown, where there previously had been none. The plan was built around a new traffic circle and plaza anchored by an existing Amtrak facility. Well into its implementation phase, the redevelopment plan has far exceeded initial goals. The centerpiece Uptown Circle has become a major civic attraction, with the added benefit of on-site stormwater treatment. Thanks to a TIGER federal grant, a new multi-modal high speed rail facility replaced the undersized Amtrak station in 2012. A new hotel/conference facility and a LEED Silver certified children’s museum located downtown. This redevelopment activity has spurred $200 million in new private sector investment throughout the area. Implementation has been aided by a form-based code for the area. The code requires high levels of ground floor transparency, entrances on the street, limits required off-street parking, and requires properties adjacent to the Circle feature a pedestrian arcade. UPTOWN REGULATING PLAN KEY STAFF Doug Farr Aly Andrews To further the recommendations of the Town's Main Street Redevelopment Plan, Farr Associates was hired to create a form-based code for the Main Street Corridor. The Corridor is five miles long and stretches through two municipalities, two university campuses, and a large healthcare facility. While much of the Corridor is auto-oriented in nature, the community expressed strongly, through the adopted Main Street Plan, that the corridor should shift courses toward pedestrian-oriented development. The form-based code focuses on preserving existing residential neighborhoods while encouraging commercial development that is walkable and aesthetically appealing. To accomplish this goal, ten districts and nine building types specific to the area were created. The form-based code also includes permitted uses as well as parking, landscape, and signage standards. Since adoption in 2010, mixed use buildings and commercial buildings have been developed in an area that had previously been auto-oriented strip center development. The urban design of these new buildings help to re-balance Main Street from a heavily trafficked auto corridor, to an area where large numbers of nearby Illinois State University students like to walk, live, and shop. Main Street Form-Based Code Bloomington and Normal, Illinois The regulating plan for the form-based code defines ten new districts created specifically to address urban design issues along the Corridor. Each district allows a unique mix of permitted building types and uses to accomplish the goals of the district. MAIN STREET FORM-BASED CODE NORMAL, ILLINOIS TOWN OF NORMAL This new corner commercial building was designed to hold the corner, with parking located in the rear. Medium depth setbacks were used to buffer traffic and lack of on street parking. Patios or other landscaping treatments are required in these setback area. KEY STAFF Doug Farr As the Village of Mundelein seeks to distinguish itself from other North and Northwest Chicago suburban communities, it has recently undergone a series of planning efforts to help improve and revitalize its downtown and adjacent areas. While Downtown Mun- delein is mostly occupied, multiple vacant parcels and obsolete structures have created large areas of little or no activity. In an effort to attract new residents and businesses to the Village, the Downtown North Imple- mentation Plan prioritizes and focuses on six strategic, incremental strategies that foster development oppor- tunities of all scales that offer best practices for urban density, walkability, and parking requirements. Understanding that transitioning industrial uses and large residential or mixed use redevelopments can only happen as fast as the market dictates, the Down- town North Plan actively builds on the Village’s existing assets and takes advantage of incremental improve- ments– such as tactical infrastructure like parklets and programming for temporary events that draw residents into downtown for food, drinks, and entertainment. An asset in downtown Mundelein is its small-block street grid and diagonal streets, introduced by the geometry of the rail tracks. However, multiple ROWs within downtown are in need of updates to transition from industrial to mixed-use, commercial, and residen- tial land uses. The plan provides options for improv- ing the streetscape to incorporate on-street parking, improved sidewalks, and new bike infrastructure. MUNDELEIN DOWNTOWN NORTH IMPLEMENTATION PLAN MUNDELEIN, ILLINOIS VILLAGE OF MUNDELEIN Proposed E. Hawley Street Axonometric, North Side Path (typ.) SIDE PATH CROSSING AT INTERSECTION NEW CROSSWALK PAINT REDEVELOPMENT OPPORTUNITY ADDITIONAL STREET TREES CONSOLIDATE DRIVEWAYS TO ONE BULB OUTS TO NARROW CROSSING TABLED CROSSING AT DRIVEWAY REMOVE DRIVEWAY; POTENTIAL DEVELOPMENT SITE `01 KEY STAFF Doug Farr Grant Hromas Sydney Vankuen Aly Andrews HARVEYF L O R IS S A N T WIEGELDARSTE L I Z A B E T H CLARKPAULLEEGEORGIASUBURBANCARSONTIFFINRUGGLESWESLEYAIRPORTJEANBROTHERTONCHURCHHEREFORDELKANROYALMAPLE H E R NNORFOLK SOUTHERNLOUISACLAY ST LO UISTHOROUGHMANSPRINGPATRICIAROBERTAABSTONM A R IE FERMOH A R R I S O N EMMETTMARGUERITENANCY FAIRVIEWREDMONDARLINEADELLEGROVEWYLINLEW IS BEACONTHOMASM ARVINANABELADAMSCHAMBERSOLIVERGRAFS H I R L E Y MAURICEELSIEWABASHPARKERELLIOTTWOODSTOCKBLACKBURNESTELLEEDNARANDOLPHALLENP E M B E R T O N MARIONTESTONBERMUDABRUCEMILLMAN E A S T WARFORDELSWORTHBEARDSLEYHAWKESBURYBALLMANDERINDAC U N N I N G H A M BANGERTWILLMANNM I L L E R ALMEDA COMPTONHILLSSHORTFORESTHIGHWARFIELDT E S M O R E CATHERINE JEHLINGARBOR VILLAGER O C K I N G H A M H A L E Y GERALDLEONARDF L A T L YBIRLIN B E L M O N T B U R D A L E LAWRENCEWINSHIRER E A S O R QUI ET LAK E BELLEVILLEC U N N I F F CLAY C L A R K T H O M A S H E R NADAMSCLAYWESLEYMILLMANTIFFINROYALRANDOLPH MARGUERITENANCY LEEROYALMILLMANThe City of Ferguson has made walkability a priority in their community, despite a four-lane state highway running through Downtown. To ensure new development be a pedestrian- friendly as possible, Farr Associates developed a form-based districts for their downtown and adjacent residential areas for what is known as the Citywalk District. Building off their many downtown civic investments in recent years, including a new fire station, farmers market, and civic plaza, the code ensures that buildings have entrances on the street, and parking behind buildings. Due to the lack of on street parking and four travel lanes on Florissant Road, the code requires a build-to- zone set back at least seven feet from the street to provide a buffer to pedestrians with a wider sidewalk. Also challenging were Downtown's two large creeks which flood yearly. Form regulations considered how to comfortably mix the need for raised first floors in flood-prone areas, while still being inviting to pedestrians. DOWNTOWN FERGUSON FORM-BASED DISTRICTS FERGUSON, MO CITY OF FERGUSON CITYWALK REGULATING PLAN NEW MIXED USE DEVELOPMENT UNDER CONSTRUCTION KEY STAFF Doug Farr 8th Street, an important cross-town connector in Traverse City, was a wide street, promoting speeding traffic though nodes of walkable development, mixed with strip centers and parking lots. The area was also confusing to cyclists looking for connections to nearby off-road trails. In contrast to the City’s adjacent successful pedestrian-friendly downtown, 8th Street had become a street with no identity. In late 2014, the City took action, implementing a road diet that shrunk the street from four lanes to three, with added on-street bike lanes. Community opinion splintered immediately. Those in favor enjoyed slowed traffic and less noise, and those against were upset with perceived new congestion and the addition of confusing bike lanes. Farr Associates was hired in 2016 to lead a week-long charrette process to help unpack the controversial road diet and lead the community through a visioning process for the corridor. The charrette delivered a consensus-based plan for a new street section along the corridor to be implemented in 2018. It keeps three traffic lanes coupled with an extremely popular off-street cycle track– a first for Traverse City. The process also solidifies the community's desire for the area to become more walkable. A form-based code was developed to implement the project which focuses density at two nodes and ensures news walkable development along the corridor's length. ENVISION 8TH CORRIDOR MASTER PLAN & FORM-BASED CODE TRAVERSE CITY, MICHIGAN CITY OF TRAVERSE CITY EIGHTH STREET (PROPOSED)66’ ROW SIDE- WALK 5’ SIDE- WALK 5’ CYCLE- TRACK 5’ CYCLE- TRACK 5’ TRAVEL LANE 12.5’ MEDIAN/ TURN LANE 11’ TRAVEL LANE 12.5’ AMENITY 5’ AMENITY 5’ 66’ ROW 36’ PAVEMENT BOARDMAN LAKE W EIGHTH ST W SEVENTH ST W NINTH ST W TENTH ST PINE STLAKE A V E S UNION STS CASS STBOARDMAN AVEWELLINGTON STFRANKLIN STRAIL ROAD AVEBARLOW STWOODMERE AVEE EIGHTH ST WEBSTER ST EIGHTH STREET REGULATING PLAN Eighth Street Context Zone A Eighth Street Context Zone B Gateway Context Zone 0’50’100’200’8TH STREET REGULATING PLAN 8TH STREET PREFERRED SECTION KEY STAFF Doug Farr Grant Hromas Sydney Vankuen Aly Andrews REFERENCES UPTOWN NORMAL MASTER PLANMAIN STREET FORM-BASED CODE Mercy Davison, AICP Town Planner, Town of Normal, IL (309) 454-9590 mdavison@normal.org MUNDELEIN NORTH IMPLEMENTATION PLAN Amanda M. Orenchuk, AICP Director of Community Development, Village of Mundelein 847-949-3282 aorenchuk@mundelein.org ENVISION 8TH STREET Russ Soyring, AICP Director of Planning (231) 922-4465 rsoyring@traversecitymi.gov METHODOLOGY PROJECT SCHEDULE PROJECT FEES 3 APPROACH Fresh off the award-winning Yorkville Plan, the City is ready to begin work on the Downtown planning initiatives. The work for this project will build off the parking study, Courthouse Hill, and wayfinding projects already underway. ANCHORING YORKVILLE A major goal of The Yorkville Plan was creating an shared identity and sense of belonging among residents, many of whom live outside the historic core of the City in new developments. Promoting and enhancing downtown as the civic anchor of the City is a strong strategy to help with this. Giving residents a strong, positive vision of downtown that they can identify with will be the emphasis of our work. DISTINCTIVE URBAN DESIGN THAT FOSTERS A WALKABLE SENSE OF PLACE Our team excels at creating walkable, pedestrian- scaled places, and we will develop specific strategies for creating an active and walkable area throughout the Downtown. Our expertise comes from knowing the fine-grain principles of walkability– appropriate sized blocks, locating parking well, and creating engaging ground floor facades with people-scaled setbacks, that we will design in the redevelopment scenarios. Our proposed plans will foster a sense of place on the site, integrating it with surrounding areas. PLACEMAKING Farr Associates’ design practice has been increasingly focused on placemaking. While it can have different results depending on the project, it seeks to create quality spaces that contribute to people’s health, happiness, well being, and feeling of connection. We utilize several approaches to placemaking– including the development of a central gathering place and creating a variety of walk-to destinations for meals, entertainment, and daily services. A HIERARCHY OF STREETS Part of successful urban walkability is understanding that not all streets are created equal when it comes to design aesthetics. For every pristine, walkable street, downtowns will always need streets for parking, loading, and higher volumes of traffic. An important part of planning for streetscapes or writing codes is determining this hierarchy. We will work with the City and the community to determine Downtown's A Streets and B Streets, looking several years into the future. "A" STREETS A streets are the heart of the downtown focus area, along which retail and active uses are located. These streets contain a significant number of retail establishments, and have a number of destinations fronting them or within a block of them. "B" STREETS “B” streets are those that are located in close proximity to “A” streets, but may not be appropriate for a high concentration of retail uses due to fast-moving traffic or other constraints. These streets are often more conducive to parking, office, and residential uses. These streets still deserve a high level of care and amenities like sidewalks, good lighting, and shade should still be provided. DEVELOPING THE RIGHT TOOLS The RFP outlines several priorities that center around providing an engaging public realm and predictable, high quality development. We propose to deliver these results with two deliverables: STREETSCAPE VISION PLAN We will develop a Streetscape Vision Plan for the Downtown Study Area, which will include a physical design vision for Downtown and identify opportunities for streetscape design improvements to beautify the corridor and boost economic development. Much of this information will be codified into the Downtown Overlay District, but this document will include information that would not typically appear in a code document. DOWNTOWN FORM-BASED OVERLAY DISTRICT We will develop form-based code overlay for the Downtown Study Area. The resulting regulations will be concise, clearly narrated and organized, and extensively illustrated, using graphics and tables for clarity. METHODOLOGY TASK 1: PROJECT ORIENTATION The initial phase of the project serves to familiarize us with Downtown Yorkville, key planning documents, and existing zoning. This will be accomplished through detailed review of plans, codes, other documents, and a physical survey of the existing conditions. Task 1.1 Project Kickoff Meeting The consultant team will attend a Kickoff Meeting with City staff. The meeting will set a common base of understanding for the project’s goals, perceptions, and schedule. During this meeting, zoning concerns as well as opportunities and constraints related to the new code will be discussed. Task 1.2 Review Existing Plans & Codes Farr Associates will thoroughly review The Yorkville Plan, existing zoning regulations for the community, and any relevant neighborhood and special area plans. This review will give us a base of knowledge upon which to begin our more detailed design analysis and code development. Task 1.3 Site Survey Farr Associates will inventory and assess the Downtown study area existing conditions to become familiar with physical details and patterns of development. We will photographically survey the area and take any necessary measurements. Task 1.4 Generate Necessary Background Maps The City has indicated they have a large data set of GIS information that we will ask to be shared with us, including parcel, building, and curb lines, along with property ownership and any existing zoning information. We will then compile this digital information into a base map, which will be used throughout the project as a common graphic image. TASK 2: PUBLIC INVOLVEMENT Effective public participation is critical to the success of any planning process. We will work closely with the City to develop an agenda that maximizes the opportunity for public input. Task 2.1 Project Website Farr Associates will create a user-friendly and interactive project website. The design and content of the site will ensure that all visitors, regardless of their background, understand the of the urban design vision for Downtown and the impacts of the proposed zoning overlay. We envision a fully interactive and updatable website built on a WordPress platform. Farr Associates will work with the City to approve the website design, and test the site before it posted for the public. The website features include an interactive mapping tool, web-based Image Preference Survey, calendar, news updates, and document downloads. Task 2.2 Stakeholder Interviews / Focus Groups A day or interviews/focus groups will be conducted to get the firsthand insight of those most invested in the study area. We will work with the City identify and schedule these meetings. Task 2.3 Public Workshop #1: Kickoff Meeting A project kick off meeting will be held for residents that will introduce the project and goals of the City for the area. We also will seek their ideas for creating a vision for the ultimate physical development of the corridor. We will likely lead two input exercises: Input Activity 1: Keypad Polling Keypad polling is a wireless technology that allows for instantaneous polling of a room of people on a set of questions. The polling technology can be used to pose yes-no, either-or or multiple-choice questions pertaining to any aspect of the project. Input Activity 2: Image Preference Survey The IPS is a powerful tool that we often make use of to elicit group preferences on community character and appearance, especially for inclusion into zoning codes and development guidelines. In an IPS, participants are shown a series of image slides, each containing photographs of building types and streetscape related to appropriate categories. To offer a full range of options, contemporary images are typically drawn from local, regional, and national examples. The key, however, is a qualitative discussion of the results at the end of the meeting. The results of this process are used to establish preferred development types and mandatory or recommended design standards for new development in the neighborhood. Once the quantitative results are tallied and combined with documentation of the qualitative discussion for each image, a clear picture of consensus community desires is revealed. SCOPE OF WORK The results of the public workshop will be tallied and reported back to the City and ultimately informs the final code document. Summary sheets with brief descriptions will be provided in digital format to be posted to the project website. Task 2.4 Public Meeting #2: Open House After the has have been drafted and initially revised, the consultant team and City will hold a Public Open House. A brief formal presentation of the code will be made by Farr Associates. The consultant/client team will then “staff” stations around the room and record community input and reactions. These comments will be recorded for the City to review and choose to incorporate or not. TASK 3: STREETSCAPE VISION PLAN We will develop a Streetscape Vision Plan for the Downtown Study Area. Much of this information will be codified into the Downtown Overlay District, but this document will include more information about the Downtown vision and illustrated urban design best practices that would not appear in a code document. The results of the tasks in this phase will be combined into a highly graphic document to illustrate the vision for Downtown and streetscape improvements. Task 3.1 Establish the Downtown Urban Design Vision Based on the results from the public workshop and priorities and goals from The Yorkville Plan, the team will establish a vision for the for the ultimate physical development of the corridor. This will include the work of establishing the A and B streets and aesthetic characteristics. Task 3.2 Illustrated Urban Design Best Practices The team will illustrate urban design best practices for Downtown which may include photos or graphical illustrations of examples for strategies such as: • Massing examples • Pavement improvements • Parkway/planting zone treatments • Building orientation • Parking availability • Pedestrian improvements • Downtown-scaled open space • Seasonal strategies for our four-season climate • Street furniture • Passive or active green space • Water features or other public art features Task 3.3 Streetscape Master Plan A Streetscape Master Plan will identify opportunities for enhancements to beautify the corridor and improve economic development. This includes material recommendations, color palettes, public art, signage, and public spaces. TASK 4: DRAFT DOWNTOWN OVERLAY DISTRICT Task 4.1 Draft Form-Based Downtown Overlay District Standards Based on the development goals and information collected during the public workshop, Farr Associates will develop form-based code overlay for the study area. The resulting regulations will be concise, clearly narrated and organized, and extensively illustrated, using graphics and tables for clarity. The Downtown Overlay District will contain the following chapters: REGULATING PLAN The regulating plan created for this area will fold easily into the respective City’s existing map. USE STANDARDS Land use is a critical consideration when developing codes for any community. We will review existing land uses, and make recommendations as needed to fit the desired character for the area. BUILDING FORM STANDARDS We will develop an appropriate variety of building types for the study area. In this way, we ensure that the scale of development is appropriate for the surrounding area. For each building type, the code will establish standards for elements like building placement and height, window placement and quantity, entrance placement and quantity, building access design, facade proportioning, entrances, parking, vehicular access, service, use, and special design features. STREET STANDARDS Street types will be defined, illustrated, and mapped to ensure that the streets are not developed or redeveloped outside the district context. A and B Streets will be identified. For each street type, the code will establish standards for sidewalks, planting or furnishings zones, travel lane widths, bike traffic, parking, curb geometry, trees, and/or lighting. LANDSCAPE STANDARDS Landscape standards will be developed that foster aesthetically pleasing developments, minimize adverse visual impacts, and to improve the appearance of the public right-of-way. PARKING STANDARDS Parking standards are crafted reflect the realities of Downtown Yorkville. The area features on-street parking and public parking, we will analyze how this available parking supply may affect off-street parking requirements. SIGNAGE STANDARDS Signage can have a large impact on the visual quality and scale of a district. We will include signage types appropriate for Downtown Yorkville. SUPPLEMENTAL DESIGN GUIDELINES While form-based regulations include many design requirements, often there is an additional level of design that may require some flexible for implementation. Design guidelines can be an important element of a code that affect building appearance and district cohesiveness. They improve the physical quality of buildings, enhance the pedestrian experience, and protect the character of the neighborhood. Farr Associates will draft design guidelines that may include elements like facade materials, window treatment, awnings, shutters, balconies, and building variety. Task 4.2 1st Draft Code Review & Revision Farr Associates will present the Draft Downtown Overlay to the City. The City will be responsible for collecting comments, suggestions, and questions from this meeting and subsequent staff reviews and consolidating them into a series of clear action items for revision or response by the consultant. Task 4.3 2nd Draft Code Review & Revision Upon making the revisions, a complete second draft of the code will be provided to the City, as well as the public via on-line posting for additional review and discussion. Changes to the document will be highlighted and color-coded for ease of review. Once again, the City will be responsible for collecting comments, suggestions, and questions from these meetings and consolidating them into a series of clear action items for revision or response by Farr Associates. TASK 5: ADOPTION 5.1 Downtown Streetscape Vision Plan & Overlay District Adoption The team will work with City staff to determine what involvement will be necessary during adoption proceedings. Farr Associates will present and attend up to three meetings with the Plan Commission and City Council. PROJECT SCHEDULE NOV 2017 DEC 2017 JAN 2018 FEB 2018 MAR 2018 APR 2018 MAY 2018 JUN 2018 JUL 2018 Site & Background Analysis PROJECT KICK-OFF MEETING STAKEHOLDER INTERVIEWS PUBLIC WORKSHOP #1 1ST DRAFT FORM- BASED OVERLAY Streetscape Vision Plan Development WEBSITE LAUNCH Form-Based Overlay Development Streetscape Vision Plan Revisions DRAFT STREETSCAPE VISION PLAN Form-Based Overlay Revisions 2ND DRAFT FORM- BASED OVERLAY Form-Based Overlay Revisions PUBLIC WORKSHOP #2: OPEN HOUSE FINAL STREETSCAPE VISION PLAN & FORM-BASED CODE OVERLAY Adoption Meetings as Scheduled PROJECT FEES TASK PERSON HOURS FEES Task 1: Project Orientation 43 $6,500 Task 2: Public Involvement 80 $12,000 Task 3: Streetscape Vision Plan 139 $20,800 Task 4: Downtown Overlay District 189 $28,400 Task 5: Adoption 40 $6,000 Total 491 $73,700 Expenses $700 GRAND TOTAL $74,400 Hourly Rates Doug Farr, Princpal $215/hour Grant Hromas, Project Manager $165/hour Sydney VanKuren, Associate $142/hour Aly Andrews, Associate $105/hour FIXED FEE PROPOSAL 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/320/City-Council 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 Administration Committee #1 Tracking Number ADM 2017-84 Procurement Ordinance City Council – November 28, 2017 ADM 11/15/17 Moved forward to City Council agenda. ADM 2017-84 Majority Approval Annie Callahan Purchasing Name Department Summary Recommendation to increase the limit for public bidding found in our City Ordinance under Contracts and Purchases (1-7-3) to the new Illinois Municipal Code from $20,000 to $25,000. Background The current Ordinance of Contracts and Purchases (1-7-3) defines the formal bidding process for all contracts for services of materials over Twenty Thousand dollars ($20,000.00). On August 25, 2017 Governor Rauner signed Bill HB0547. This Bill amends the Illinois Municipal Code increasing the base amount of expenses that must be taken by public bid from $20,000 to $25,000 for public improvement or maintenance of public property at which a municipality must enter into a contract by public bid or four-fifths council approval. Bill increasing threshold for bidding public improvement projects can be viewed at http://legislative.iml.org/ams/tl.cfm?job=bill&year=1&key=1515 Recommendation Staff recommends increasing the limit for public bidding to the new Illinois Municipal Code base amount of $25,000.00. Memorandum To: Admin Committee From: Annie Callahan, Purchasing Manager CC: Date: November 14, 2017 Subject: Procurement Ordinance Ordinance No. 2017-____ Page 1 Changes Underlined Ordinance No. 2017-_____ AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, ILLINOIS, UPDATING THE REGULATIONS WHEN BIDDING IS REQUIRED 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, Public Act 100-0338, effective August 25, 2017, increased from $20,000 to $25,000 the amount of a public improvement or work when a contract shall be entered into after a bidding process and award to the lowest responsible bidder; and, WHEREAS, the City desires to update and amend its bidding regulations to comply with the amended requirements in the Illinois Municipal Code. NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1: That Subsection 1-7-3.B.1 of the Yorkville City Code be and is hereby amended to read as follows: “B. Bids For All Contracts For Services Of Materials Over Twenty-Five Thousand Dollars: 1. Advertising For Bids: Except as otherwise provided herein, all contracts of whatever nature for labor, services or work, and for the purchase or lease of materials or supplies involving amounts in excess of twenty-five thousand dollars ($25,000.00) made by or on behalf of the city shall be let to the lowest responsible bidder following notice as required in the following subsections: a. Notice shall be published in a newspaper of general circulation throughout the city at least once which publication shall be at least fifteen (15) days prior to the time designated for opening bids. The notice shall include a general description of the article or service desired, shall state the time, date and place of bid opening, and shall designate where bidding documents may be obtained. b. All purchases or contracts to be let shall be noticed by posting on the public bulletin board in the city hall.” Section 2: Subsection 1-7-3.C.1 of the Yorkville City Code be and is hereby amended to read as follows: “C. Bids For All Contracts For Services Of Materials Five Thousand Dollars To Twenty-Five Thousand Dollars: 1. Soliciting Quotes: Except as otherwise provided herein, all contracts of whatever nature for labor, services or work, and for the purchase or lease of materials or supplies involving amounts from five thousand dollars ($5,000.00) to twenty-five thousand dollars Ordinance No. 2017-____ Page 2 ($25,000.00) made by or on behalf of the city shall be let to the lowest responsible bidder as required in the following subsections: a. No expenditures for labor, services or work for the purchase or lease of materials or supplies may be made unless the cost thereof was included in the budget of the city department requesting such expenditure. (Ord. 2008-33, 5-13- 2008) b. Solicitation for quotes shall be in writing to all businesses located within the city boundaries providing such labor, services or work or manufacturing, selling or distributing the materials or supplies which have registered with the city as hereinafter provided. c. Signature of department head or their designee, written bids and council approval of the expenditure shall be required. (Ord. 2011-11, 3-22-2011) d. For the purpose of soliciting and obtaining quotes, e-mail shall constitute a writing in addition to any other handwritten or typewritten communication.” Section 3: This Ordinance shall be in full force and effect after its passage, publication, and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this _____ day of __________________, 2017. ______________________________ City Clerk CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of __________________, 2017. ____________________________________ Mayor 11/2/2017 Sterling Codifiers, Inc. http://www.sterlingcodifiers.com/codebook/index.php?book_id=415 1/2 1-7-3: CONTRACTS AND PURCHASES1: A. Definitions: The expression "lowest responsible bidder", as used in this section and in the city's bidding documents, shall be deemed to mean the lowest bidder whose offer best represents in quality, fitness and capacity the requirements of the proposed work or usage. (Ord. 1975-8, 6-26-1975) B. Bids For All Contracts For Services Of Materials Over Twenty Thousand Dollars: 1. Advertising For Bids: Except as otherwise provided herein, all contracts of whatever nature for labor, services or work, and for the purchase or lease of materials or supplies involving amounts in excess of twenty thousand dollars ($20,000.00) made by or on behalf of the city shall be let to the lowest responsible bidder following notice as required in the following subsections: a. Notice shall be published in a newspaper of general circulation throughout the city at least once which publication shall be at least fifteen (15) days prior to the time designated for opening bids. The notice shall include a general description of the article or service desired, shall state the time, date and place of bid opening, and shall designate where bidding documents may be obtained. b. All purchases or contracts to be let shall be noticed by posting on the public bulletin board in the city hall. 2. Bidding Procedures: a. Bidder's Security: All bids must be sealed and, in the case of contracts for construction of municipal buildings or facilities or for labor, shall be accompanied by security, either cash, cashier's check, certified check or surety bond, in a sum equal to ten percent (10%) of the total aggregate of the bid. The successful bidder shall forfeit his bid security upon such bidder's failure or refusal to execute the contract within the time designated in the bid documents. The city council, in such event, may award the contract to the new lowest responsible bidder. b. Other Bond Requirements: A faithful performance bond, labor and material bond and other bonds may be required by the city council in amounts reasonably necessary to protect the city's interests in obtaining the services or work involved. If bonds are required, the form and amount thereof shall be designated in the notice inviting bids. c. Bid Opening Procedures: All bids shall be submitted to the city clerk, who shall safeguard them in a sealed condition until the time noticed for public bid opening. At the time and place stated in the public notices, the city clerk or designee shall publicly open all bids. The tabulation of all bids or copies of bids received shall be available for public inspection in the clerk's office for a period of not less than thirteen (13) days after the bid opening. d. Award Of Contracts: (1) Lowest Responsible Bidder: The city council may make an award of contract to the lowest responsible bidder. If considered to be in the best interest of the city, selected portions of the lowest responsible bid may be accepted and award made accordingly. In the alternative, the city council may either reject all bids and readvertise or authorize the city itself to perform the work and directly acquire the items desired in accordance with the immediately following provision. (2) Direct Method: After bids are rejected or if no bids are received, the city council, by resolution and act of majority vote of the council, including the mayor, may authorize the work done by city personnel and equipment or may authorize the purchase of the material and equipment for services involved on the open market without complying with the requirements of this section, provided that the city council reserves competent information or data that the city itself is capable of completing the project involved in a more satisfactory or economical manner or that the materials, equipment or services may be purchased more economically on the open market. e. Tie Bids: If two (2) or more bids are received which are in all respects equal, the contract shall be awarded to the bidder maintaining a place of business in the city. However, if all or none of said bidders maintain a place of business in the city, then the contract shall be awarded by drawing lots. 3. Exemptions From Bidding Requirements: a. Notwithstanding any provisions of this section to the contrary, the competitive bidding procedures and requirements may be dispensed within any of the following instances: (1) When a commodity being purchased is standardized in a manner to be compatible with equipment or articles in existing city use and in order to obtain more function or economic use from such existing equipment or articles, together with such commodity. 11/2/2017 Sterling Codifiers, Inc. http://www.sterlingcodifiers.com/codebook/index.php?book_id=415 2/2 (2) When in public session, the city council has received competent information, data and sworn testimony supporting the facts that the product or service desired is provided only by one person or firm. (3) The city council may authorize the purchase of materials, supplies, equipment and services or may order work performed by the city upon a finding of support by competent information or data that such purchase or work is urgent and immediately necessary for the preservation of life, health and property. The term "urgent and immediately" as used herein shall be deemed to mean threatening to happen at once, such as an impending danger or calamity. (4) When an agreement involves acquisition of services, equipment or any agreement entered into with another governmental entity. (5) The city may award a renewal or extension of an existing contract or agreement with any supplier or vendor of services, equipment, materials or work performed by or on behalf of the city in the event that the city is satisfied with the past performance of the entity providing said service, equipment or work. In the event the city council wishes to make a renewal or extension of an existing agreement with the city, no competitive bidding shall be required by the city council by a vote of the majority of the aldermen then holding office. Nothing contained herein shall be interpreted to restrict the power of the city to amend the terms of any existing agreement upon renewal or extension thereof so long as the city council passes a resolution approving the terms of any amendment or modification of an existing agreement. (6) The city may award any contract or approve any purchase of materials without advertising for bids if authorized by two-thirds (2/3) of the aldermen then holding office. C. Bids For All Contracts For Services Of Materials Five Thousand Dollars To Nineteen Thousand Nine Hundred Ninety Nine Dollars: 1. Soliciting Quotes: Except as otherwise provided herein, all contracts of whatever nature for labor, services or work, and for the purchase or lease of materials or supplies involving amounts from five thousand dollars ($5,000.00) to nineteen thousand nine hundred ninety nine dollars ($19,999.00) made by or on behalf of the city shall be let to the lowest responsible bidder as required in the following subsections: a. No expenditures for labor, services or work for the purchase or lease of materials or supplies may be made unless the cost thereof was included in the budget of the city department requesting such expenditure. (Ord. 2008-33, 5-13-2008) b. Solicitation for quotes shall be in writing to all businesses located within the city boundaries providing such labor, services or work or manufacturing, selling or distributing the materials or supplies which have registered with the city as hereinafter provided. c. Signature of department head or their designee, written bids and council approval of the expenditure shall be required. (Ord. 2011-11, 3-22-2011) d. For the purpose of soliciting and obtaining quotes, e-mail shall constitute a writing in addition to any other handwritten or typewritten communication. D. Registration Of City Businesses: 1. All businesses located within city boundaries shall have the right, but not the obligation, to register with the city clerk on a form provided by the city clerk, itemizing all of the services or materials provided by such business and stating a contact person, e-mail address or such other method for communication or correspondence as deemed sufficient to permit such business to submit a quote to the city for the provision of services or materials. (Ord. 2008-33, 5-13-2008) E. Expenditures Under Five Thousand Dollars: 1. Every contract or purchase involving an expenditure of less than five thousand dollars ($5,000.00) shall require a receipt or invoice for such expenditure from the provider or seller and shall be signed by the department head or their designee. (Ord. 2011-11, 3-22-2011) AN ACT concerning local government. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5.The Illinois Municipal Code is amended by changing Sections 4-5-11 and 8-9-1 as follows: (65 ILCS 5/4-5-11)(from Ch.24,par.4-5-11) Sec.4-5-11.Except as otherwise provided,all contracts, of whatever character,pertaining to public improvement,or to the maintenance of the public property of a municipality involving an outlay of $10,000 or more,shall be based upon specifications to be approved by the council.Any work or other public improvement which is not to be paid for in whole or in part by special assessment or special taxation,when the expense thereof will exceed $25,000 $20,000,shall be constructed as follows: (1)By a contract let to the lowest responsible bidder after advertising for bids,in the manner prescribed by ordinance,except that any such contract may be entered into by the proper officers without advertising for bids, if authorized by a vote of 4 of the 5 council members elected;or (2)In the following manner,if authorized by a vote of 4 of the 5 council members elected:the commissioner of 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 HB0547 Enrolled LRB100 05531 AWJ 15544 b public works or other proper officers to be designated by ordinance,shall superintend and cause to be carried out the construction of the work or other public improvement and shall employ exclusively for the performance of all manual labor thereon,laborers and artisans whom the city or village shall pay by the day or hour,but all material of the value of $25,000 $20,000 and upward used in the construction of the work or other public improvement,shall be purchased by contract let to the lowest responsible bidder in the manner to be prescribed by ordinance. Nothing contained in this Section shall apply to any contract by a municipality with the United States of America or any agency thereof. (Source:P.A.94-435,eff.8-2-05.) (65 ILCS 5/8-9-1)(from Ch.24,par.8-9-1) Sec.8-9-1.In municipalities of less than 500,000 except as otherwise provided in Articles 4 and 5 any work or other public improvement which is not to be paid for in whole or in part by special assessment or special taxation,when the expense thereof will exceed $25,000 $20,000,shall be constructed either (1)by a contract let to the lowest responsible bidder after advertising for bids,in the manner prescribed by ordinance,except that any such contract may be entered into by the proper officers without advertising for bids,if authorized by a vote of two-thirds of all the aldermen 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 -2 -HB0547 Enrolled LRB100 05531 AWJ 15544 b or trustees then holding office;or (2)in the following manner,if authorized by a vote of two-thirds of all the aldermen or trustees then holding office,to-wit:the commissioner of public works or other proper officers to be designated by ordinance,shall superintend and cause to be carried out the construction of the work or other public improvement and shall employ exclusively for the performance of all manual labor thereon,laborers and artisans whom the municipality shall pay by the day or hour;and all material of the value of $25,000 $20,000 and upward used in the construction of the work or other public improvement,shall be purchased by contract let to the lowest responsible bidder in the manner to be prescribed by ordinance.However,nothing contained in this section shall apply to any contract by a city,village or incorporated town with the federal government or any agency thereof. In every city which has adopted Division 1 of Article 10, every such laborer or artisan shall be certified by the civil service commission to the commissioner of public works or other proper officers,in accordance with the requirement of that division. In municipalities of 500,000 or more population the letting of contracts for work or other public improvements of the character described in this section shall be governed by the provisions of Division 10 of this Article 8. (Source:P.A.94-435,eff.8-2-05.) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 -3 -HB0547 Enrolled LRB100 05531 AWJ 15544 b Section 10.The Illinois Local Library Act is amended by changing Section 5-5 as follows: (75 ILCS 5/5-5)(from Ch.81,par.5-5) Sec.5-5.When the board determines to commence the construction of the building or the remodeling,repairing or improving of an existing library building or the erection of an addition thereto,the purchase of the necessary equipment for such library,or the acquisition of library materials such as books,periodicals,recordings and electronic data storage and retrieval facilities in connection with either the purchase or construction of a new library building or the expansion of an existing library building,they may then revise the plan therefor or adopt a new plan and provide estimates of the costs thereof,and shall,when the cost is in excess of $25,000 $20,000,advertise for bids for the construction of the building,or the remodeling,repairing or improving of an existing library building or the erection of an addition thereto,or the purchase of the necessary equipment for such library,or the acquisition of library materials such as books, periodicals,recordings and electronic data storage and retrieval facilities in connection with either the purchase or construction of a new library building or the expansion of an existing library building,and shall let the contract or contracts for the same,when the cost is in excess of $25,000 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 -4 -HB0547 Enrolled LRB100 05531 AWJ 15544 b $20,000,to the lowest responsible bidder or bidders. The board shall not be required to accept a bid that does not meet the library's established specifications,terms of delivery,quality,and serviceability requirements.Contracts which,by their nature,are not adapted to award by competitive bidding,are not subject to competitive bidding,including,but not limited to: (1)contracts for the services of individuals possessing a high degree of professional skill where the ability or fitness of the individual plays an important part; (2)contracts for the printing of finance committee reports and departmental reports; (3)contracts for the printing or engraving of bonds, tax warrants and other evidences of indebtedness; (4)contracts for the maintenance or servicing of,or provision of repair parts for,equipment which are made with the manufacturer or authorized service agent of that equipment where the provision of parts,maintenance,or servicing can best be performed by the manufacturer or authorized service agent; (5)purchases and contracts for the use,purchase, delivery,movement,or installation of data processing equipment,software,or services and telecommunications and interconnect equipment,software,and services; (6)contracts for duplicating machines and supplies; 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 -5 -HB0547 Enrolled LRB100 05531 AWJ 15544 b (7)contracts for utility services such as water, light,heat,telephone or telegraph; (8)contracts for goods or services procured from another governmental agency; (9)purchases of equipment previously owned by some entity other than the library itself;and (10)contracts for goods or services which are economically procurable from only one source,such as for the purchase of magazines,books,periodicals,pamphlets, and reports. Contracts for emergency expenditures are also exempt from competitive bidding when the emergency expenditure is approved by 3/4 of the members of the board. The board shall require from such bidders security for the performance of the bids determined by the board pursuant to law.The board may let the contract or contracts to one or more bidders,as they shall determine. (Source:P.A.98-952,eff.1-1-15.) Section 15.The Public Library District Act of 1991 is amended by changing Section 40-45 as follows: (75 ILCS 16/40-45) Sec.40-45.Bids for construction,improvements,or equipment purchases. (a)When the trustees determine to commence constructing 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 -6 -HB0547 Enrolled LRB100 05531 AWJ 15544 b the building,purchasing a site or a building,remodeling, repairing,or improving an existing library building,erecting an addition to an existing library building,or purchasing the necessary equipment for the library,they may then revise the plan or adopt a new plan and provide estimates of the costs of the revised or new plan. (b)The board shall,when the cost is in excess of $25,000 $20,000,advertise for bids for constructing the building, remodeling,repairing,or improving of an existing library building,erecting an addition to an existing library building, or purchasing the necessary equipment for the library and shall let the contract or contracts for the project,when the cost is in excess of $25,000 $20,000,to the lowest responsible bidder or bidders.The board shall not be required to accept a bid that does not meet the library's established specifications, terms of delivery,quality,and serviceability requirements. Contracts which,by their nature,are not adapted to award by competitive bidding,are not subject to competitive bidding, including,but not limited to: (1)contracts for the services of individuals possessing a high degree of professional skill where the ability or fitness of the individual plays an important part; (2)contracts for the printing of finance committee reports and departmental reports; (3)contracts for the printing or engraving of bonds, 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 -7 -HB0547 Enrolled LRB100 05531 AWJ 15544 b tax warrants and other evidences of indebtedness; (4)contracts for the maintenance or servicing of,or provision of repair parts for,equipment which are made with the manufacturer or authorized service agent of that equipment where the provision of parts,maintenance,or servicing can best be performed by the manufacturer or authorized service agent; (5)purchases and contracts for the use,purchase, delivery,movement,or installation of data processing equipment,software,or services and telecommunications and interconnect equipment,software,and services; (6)contracts for duplicating machines and supplies; (7)contracts for utility services such as water, light,heat,telephone or telegraph; (8)contracts for goods or services procured from another governmental agency; (9)purchases of equipment previously owned by some entity other than the library itself;and (10)contracts for goods or services which are economically procurable from only one source,such as for the purchase of magazines,books,periodicals,pamphlets, and reports. Contracts for emergency expenditures are also exempt from competitive bidding when the emergency expenditure is approved by 3/4 of the members of the board. The board shall require from the bidders security for the 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 -8 -HB0547 Enrolled LRB100 05531 AWJ 15544 b performance of the bids determined by the board pursuant to law.The trustees may let the contract or contracts to one or more bidders as they determine. (Source:P.A.98-952,eff.1-1-15.) Section 99.Effective date.This Act takes effect upon becoming law. 1 2 3 4 5 6 -9 -HB0547 Enrolled LRB100 05531 AWJ 15544 b 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/320/City-Council 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 Administration Committee #2 Tracking Number ADM 2017-89 Sunflower SSA Tax Levy Ordinance City Council – November 28, 2017 ADM 11/15/17 Moved forward to City Council agenda. ADM 2017-89 Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of the tax levy ordinance for the Sunflower Estates HOA SSA. Background As shown in Exhibit B, the (12) Sunflower SSA Fund finished Fiscal Year 2017 with a negative fund balance amount of $15,774, as Fund began to eliminate its negative equity position after incurring $26,551 in expenditures relating to the naturalization of three detention basins in FY 2016. In the current fiscal year (2018) this SSA is budgeted to incur landscaping removal and replacement costs of approximately $5,000. This one-time charge is in addition to the annual costs for management fees, mowing of the common areas and pond maintenance which are currently estimated at a combined total cost of $22,435. As established over the last three budget cycles, these one-time expenditures for pond naturalization, in addition to annual costs for management fees, mowing and pond maintenance, will be paid back over a ten-year period, which began in FY 2016. In order to cover these costs; eliminate the Funds negative equity position; and allow for a small cash reserve for any unanticipated expenditures by the end of the ten-year payback period (FY 2025); staff had initially recommended that the Sunflower Estates SSA levy to increase by $56.09 per PIN, from $115.21 to $171.30 for the 2017 levy year (FY 2019 Fiscal Year). However, per the direction given by the Administration Committee, staff has adjusted this increase to be spread out over a three-year period as follows: 2017 Levy (FY 2019) - $18.44 (16%) increase per PIN, from $115.21 to $133.65 (Current Year) Projected 2018 Levy (FY 2020) - $21.39 (16%) increase per PIN, from $133.65 to $155.04 Projected 2019 Levy (FY 2021) - $27.04 (17%) increase per PIN, from $155.04 to $182.08 Please note that staff will review the 2018 & 2019 levies each year to ensure the SSA will have appropriate funding for ongoing maintenance and contractual expenditures. Recommendation Staff recommends approval of the 2017 Sunflower Estates HOA SSA levy ordinance (tax roll attached as Exhibit A). Memorandum To: City Council From: Rob Fredrickson, Finance Director Date: November 20, 2017 Subject: Sunflower Estates SSA Tax Levy Ordinance Ordinance No. 2017-____ Page 1 ORDINANCE NO. 2017 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2018 AND ENDING APRIL 30, 2019 IN AND FOR THE UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2006-119 ------------------------------------------------------------ BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois as follows: Section 1: The United City of Yorkville Special Service Area Number 2006-119 has been created by an ordinance entitled: AN ORDINANCE ESTABLISHING SPECIAL SERVICE AREA NUMBER 2006-119 IN THE UNITED CITY OF YORKVILLE (SUNFLOWER ESTATES SUBDIVISION) ADOPTED February 27, 2007 and effective upon passage approval and publication, no petition having been filed opposing the creation of the Special Service Area, pursuant to section 9 of Public Act 78-901. Said Special Service Area Number 2006-119 consists of territory described in the ordinance aforesaid. The United City of Yorkville is now authorized to issue bonds and levy taxes for special services in said Special Service Area. Section 2: That the total amount of the budget, as amended, for all purposes to be collected from the tax of the current fiscal year in Special Service Area Number 2006-119 is ascertained to be the sum of Fifteen thousand, six hundred thirty-seven dollars ($15,637.00). Section 3: That the following sums be, and the same hereby are, levied upon the taxable property, as defined in the Revenue Act of 1939 in the United City of Yorkville Special Service Area Number 2006-119, said tax to be levied for the fiscal year beginning May 1, 2018 and ending April 30, 2019. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 4,981.00 $0.00 $ 4,981.00 Landscaping 4,151.00 0.00 4,151.00 Management Fees 2,354.00 0.00 2,354.00 Pond Maintenance 4,151.00 0.00 4,151.00 TOTAL SUNFLOWER $ 15,637.00 $0.00 $ 15,637.00 SSA EXPENDITURES Ordinance No. 2017-____ Page 2 Section 4: This tax is levied pursuant to Article VII Sections 6A and 6L of the Constitution of the State of Illinois and pursuant to Public Act 78-901 and pursuant to an ordinance Establishing The United City of Yorkville Special Service Area Number 2006-119. Section 5: That there is hereby certified to the County Clerk of Kendall County, Illinois, the sum aforesaid, constituting said total amount and the said total amount of Fifteen thousand, six hundred thirty-seven dollars ($15,637.00) which said total amount the said United City of Yorkville Special Service Area Number 2006-119 requires to be raised by taxation for the current fiscal year of said City and City Clerk of said City is hereby ordered and directed to file with the County Clerk of said County on or before the time required by law, a certified copy of this ordinance. The tax roll report is attached as Exhibit A. Section 6: This ordinance shall be in full force and effect from and after its adoption and approval as provided by law. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ ALEX HERNANDEZ ________ PASSED AND APPROVED this day of , 2017. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Page 1 of 3 $15,637.00 Levy Amount PIN #Levy 05-05-440-002 $133.65 1 05-05-440-003 $133.65 2 05-05-440-004 $133.65 3 05-05-440-005 $133.65 4 05-05-440-006 $133.65 5 05-05-440-007 $133.65 6 05-05-440-008 $133.65 7 05-05-440-009 $133.65 8 05-05-440-010 $133.65 9 05-05-440-011 $133.65 10 05-05-440-012 $133.65 11 05-05-440-013 $133.65 12 05-05-440-014 $133.65 13 05-05-440-015 $133.65 14 05-05-440-016 $133.65 15 05-05-440-017 $133.65 16 05-05-440-018 $133.65 17 05-05-440-019 $133.65 18 05-05-440-020 $133.65 19 05-05-440-021 $133.65 20 05-05-440-022 $133.65 21 05-05-440-023 $133.65 22 05-05-475-001 $133.65 23 05-05-475-002 $133.65 24 05-05-475-003 $133.65 25 05-05-475-004 $133.65 26 05-05-475-005 $133.65 27 05-05-475-006 $133.65 28 05-05-475-007 $133.65 29 05-05-475-008 $133.65 30 05-05-475-009 $133.65 31 05-05-475-010 $133.65 32 05-05-475-011 $133.65 33 05-05-475-012 $133.65 34 05-05-475-013 $133.65 35 05-05-475-014 $133.65 36 05-05-475-015 $133.65 37 05-05-475-016 $133.65 38 05-05-475-017 $133.65 39 05-05-475-018 $133.65 40 05-05-475-019 $133.65 41 05-05-443-001 $133.65 42 05-05-443-002 $133.65 43 05-05-443-003 $133.65 44 05-05-443-004 $133.65 45 05-05-443-005 $133.65 46 SUNFLOWER ESTATES SSA TAX ROLL REPORT EXHIBIT A Page 2 of 3 $15,637.00 Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-443-006 $133.65 47 05-05-443-007 $133.65 48 05-05-443-008 $133.65 49 05-05-441-001 $133.65 50 05-05-441-002 $133.65 51 05-05-441-003 $133.65 52 05-05-441-004 $133.65 53 05-05-441-005 $133.65 54 05-05-441-006 $133.65 55 05-05-441-007 $133.65 56 05-05-441-008 $133.65 57 05-05-441-009 $133.65 58 05-05-441-010 $133.65 59 05-05-441-011 $133.65 60 05-05-441-012 $133.65 61 05-05-442-001 $133.65 62 05-05-442-002 $133.65 63 05-05-442-003 $133.65 64 05-05-442-004 $133.65 65 05-05-442-005 $133.65 66 05-05-442-006 $133.65 67 05-05-442-007 $133.65 68 05-05-442-008 $133.65 69 05-05-442-009 $133.65 70 05-05-442-010 $133.65 71 05-05-442-011 $133.65 72 05-05-442-012 $133.65 73 05-05-442-013 $133.65 74 05-05-442-014 $133.65 75 05-05-442-015 $133.65 76 05-05-442-016 $133.65 77 05-05-442-017 $133.65 78 05-05-442-018 $133.65 79 05-05-442-019 $133.65 80 05-05-442-020 $133.65 81 05-05-442-021 $133.65 82 05-05-442-022 $133.65 83 05-05-442-023 $133.65 84 05-05-442-024 $133.65 85 05-05-442-025 $133.65 86 05-05-442-026 $133.65 87 05-05-442-027 $133.65 88 05-05-442-028 $133.65 89 05-05-442-029 $133.65 90 05-05-442-030 $133.65 91 05-05-445-001 $133.65 92 05-05-445-002 $133.65 93 EXHIBIT A Page 3 of 3 $15,637.00 Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-445-003 $133.65 94 05-05-445-004 $133.65 95 05-05-444-001 $133.65 96 05-05-444-002 $133.65 97 05-05-444-003 $133.65 98 05-05-444-004 $133.65 99 05-05-444-005 $133.65 100 05-05-444-006 $133.65 101 05-05-443-009 $133.65 102 05-05-443-010 $133.65 103 05-05-443-011 $133.65 104 05-05-443-012 $133.65 105 05-05-443-013 $133.65 106 05-05-443-014 $133.65 107 05-05-443-015 $133.65 108 05-05-443-016 $0.00 ***109 05-05-476-001 $133.65 110 05-05-476-002 $133.65 111 05-05-476-003 $133.65 112 05-05-477-001 $133.65 113 05-05-477-002 $133.65 114 05-05-477-003 $133.65 115 05-05-477-004 $133.65 116 05-05-477-005 $133.65 117 05-05-477-006 $133.65 118 05-05-330-001 $0.00 ***119 05-05-330-002 $0.00 ***120 05-05-440-001 $0.00 ***121 $15,637.00 ***These are City owned properties - which are not included on the SSA tax levy FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Projected ProjectedDescription Sunflower SSA - 12 12-000-40-00-4000 PROPERTY TAXES 18,608 20,456 13,480 13,480 15,637 18,139 21,303 21,303 21,303 21,303 21,303 12-000-45-00-4500 INVESTMENT EARNINGS 1 - - - .- - - - - - Revenue 18,609 20,456 13,480 13,480 15,637 18,139 21,303 21,303 21,303 21,303 21,303 12-112-54-00-5416 POND MAINTENANCE 26,551 2,512 8,735 8,735 5,000 5,000 5,000 5,000 5,000 1,000 1,000 12-112-54-00-5462 PROFESSIONAL SERVICES - - 10,000 2,700 2,835 2,977 3,126 3,282 3,446 3,618 3,799 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 3,125 2,545 11,000 11,000 11,000 7,200 7,200 8,640 8,640 8,640 10,368 Expenditures 29,676 5,057 29,735 22,435 18,835 15,177 15,326 16,922 17,086 13,258 15,167 Surplus(Deficit)(11,067) 15,399 (16,255) (8,955) (3,198) 2,962 5,977 4,381 4,217 8,045 6,136 Fund Balance (31,175) (15,774) (35,099) (24,729) (27,927) (24,965) (18,988) (14,607) (10,390) (2,345) 3,791 -105.05%-311.92%-118.04%-110.23%-148.27%-164.49%-123.89%-86.32%-60.81%-17.69%25.00%