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Administration Committee Packet 2019 11-20-19 AGENDA ADMINISTRATION COMMITTEE MEETING Wednesday, November 20, 2019 6:00 p.m. City Hall Conference Room 800 Game Farm Road, Yorkville, IL Citizen Comments: Minutes for Correction/Approval: October 16, 2019 New Business: 1. ADM 2019-64 Monthly Budget Report for October 2019 2. ADM 2019-65 Monthly Treasurer’s Report for October 2019 3. ADM 2019-66 Cash Statement for September 2019 4. ADM 2019-67 Monthly Website Report for October 2019 5. ADM 2019-68 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2020 and Ending April 30, 2021 in and for Special Service Area Number 2004-201 (Fox Hill) 6. ADM 2019-69 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2020 and Ending April 30, 2021 in and for Special Service Area Number 2006-119 (Sunflower Estates) 7. ADM 2019-70 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011 b. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A c. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 d. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 e. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C f. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B g. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us Administration Committee Agenda November 20, 2019 Page 2 8. ADM 2019-71 Special Service Area 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 b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll d. Ordinance Abating Special Service Area Taxes for Special Services Area Number 2004-107 (Raintree Village II Project) 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) Old Business: 1. ADM 2019-35 Facilities Master Plan RFQ 2. ADM 2019-45 Website Redesign Update 3. ADM 2019-63 Liquor Code Regulations – Number of Available Licenses Additional Business: 2019/2020 City Council Goals - Administration Committee Goal Priority Staff “Staffing” 1 Bart Olson, Rob Fredrickson, James Jensen, Eric Dhuse, Tim Evans & Erin Willrett “Municipal Building Needs and Planning” 2 Bart Olson, Rob Fredrickson, James Jensen, Eric Dhuse, Tim Evans & Erin Willrett “Road to Better Roads Funding” 3 Bart Olson, Rob Fredrickson & Eric Dhuse “Metra Extension” 7 Bart Olson, Rob Fredrickson, Eric Dhuse, Krysti Barksdale-Noble & Erin Willrett “Automation and Technology” 11 (tie) Bart Olson, Erin Willrett & Lisa Pickering “Grant Opportunities and Planning” 11 (tie) Bart Olson, Erin Willrett & Tim Evans “Revenue Growth” 13 Rob Fredrickson, Krysti Barksdale-Noble & Lynn Dubajic “Special Events Amplification” 14 (tie) Erin Willrett & Tim Evans “Public Relations and Outreach” 16 Bart Olson & Erin Willrett UNITED CITY OF YORKVILLE WORKSHEET ADMINISTRATION COMMITTEE Wednesday, November 20, 2019 6:00 PM CITY HALL CONFERENCE ROOM --------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: --------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1. October 16, 2019 □ Approved __________ □ As presented □ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2019-64 Monthly Budget Report for October 2019 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2019-65 Monthly Treasurer’s Report for October 2019 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2019-66 Cash Statement for September 2019 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2019-67 Monthly Website Report for October 2019 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2019-68 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2020 and Ending April 30, 2021 in and for Special Service Area Number 2004-201 (Fox Hill) □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2019-69 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2020 and Ending April 30, 2021 in and for Special Service Area Number 2006-119 (Sunflower Estates) □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2019-70 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ b. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ c. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ d. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ e. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ f. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ g. Ordinance abating the tax levied for the year 2019 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 8. ADM 2019-71 Special Service Area 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 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ d. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-107 (Raintree Village II Project) □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ e. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (Autumn Creek Project and Bristol Bay I Project) □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- OLD BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2019-35 Facilities Master Plan RFQ □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2019-45 Website Redesign Update □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2019-63 Liquor Code Regulations – Number of Available Licenses □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 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 Tracking Number Minutes of the Administration Committee – October 16, 2019 Administration Committee – November 20, 2019 Majority Committee Approval Minute Taker Name Department Page 1 of 3 DRAFT UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Wednesday, October 16, 2019 6:00pm City Hall Conference Room Committee Members In Attendance: Chairman Chris Funkhouser Alderman Dan Transier Alderman Jason Peterson Alderman Joe Plocher Other City Officials In Attendance: City Administrator Bart Olson Assistant City Administrator Erin Willrett Finance Director Rob Fredrickson Others in Attendance: None The meeting was called to order at 6:02pm by Chairman Chris Funkhouser. Citizen Comments: None Minutes for Correction/Approval: September 18, 2019 The minutes were approved as presented. New Business: 1. ADM 2019-54 Monthly Budget Report for September 2019 Mr. Olson said the September column reflects the June sales which are in line with expectations and that next month should be much higher. There were significant deposits made into the vehicle/equipment revenue, capital funds, etc. due to Raintree closing out and some of that revenue will be spent on vehicles. For information. 2. ADM 2019-55 Monthly Treasurer's Report for September 2019 Mr. Fredrickson reported the below revenue figures. $13,124,377 Beginning Fund Balance $15,793,729 YTD Revenues $10,921,680 YTD Expenses $17,996,426 Projected Ending Fund Balance No discussion, moves to City Council. 3. ADM 2019-56 Cash Statement for August 2019 Mr. Fredrickson said this contains the usual cash balances and investment balances. Page 2 of 3 4. ADM 2019-57 Monthly Website Report for September 2019 Ms. Willrett said the traffic peaked in August due to festivals, etc. Hometown Days was the top download for September and the Mill Rd. repaving was the highest-ever post. The Police Department has a new Facebook page and the stats will be added to this report. 5. ADM 2019-58 Meeting Schedule for 2020 The committee approved this schedule. 6. ADM 2019-59 Annual Treasurer's Report This fiscal report ends on April 30, 2019 and includes a summary statement of operations for the major funds, receipts, payroll and vendor disbursements. It will move forward to City Council on October 22 and will be published in the Kendall County Record. 7. ADM 2019-60 Tax Levy Estimate Mr. Olson discussed the tax levy and referred to Mr. Fredrickson's memo. Last year the city requested $3.2 million, an inflationary factor of 1.9% and a new construction amount. This year the new construction amount is an EAV amount of $15.8 million. The staff recommendation is $3.337 million for the levy. He said the purpose of this agenda item is to set the maximum tax levy prior to a Public Hearing in November. Mr. Olson added that the General Fund is actually losing money since the Police pension levy amounts are rising and more funds are being placed in the police pensions. Rather than raising taxes to cover this, the committee agreed it is more important to not raise taxes. Mr. Olson said the motion for the next city Council meeting will include the following: --$3.337 million cap for the city --$739,000 Library Operations capped plus $827,000 referendum taxes for the building, totaling $1.566 million for the Library The vote for the final levy will occur in November or December. The committee was OK with the new construction only and this moves to the October 22nd City Council. 8. ADM 2019-61 Employee Manual – Drug Policy Update Ms. Willrett addressed these changes. Because the new cannabis law will become effective January 1, staff has proposed revisions to the employee manual workplace drug policy. The changes will allow administrators to look at situations on a case-by-case basis. Drug tests will still be done prior to employment and employees with CDL's must still adhere to all federal and state laws. She also detailed other changes in policy language. Alderman Peterson questioned the testing and length of time drugs may appear in the test. Supervisors can request testing, though anyone with reasonable suspicion may report such instances. Chairman Funkhouser asked if federal funding for projects could be affected based on drug usage. Alcohol and marijuana situations will be treated the same and seasonal employees will be treated in the same manner as other employees. This item moves to the November 12th City Council. Page 3 of 3 9. ADM 2019-62 IT Expenditures a. Microsoft Server Licenses b. Computer Purchase c. Budget Amendment New server licenses must be purchased since it was overlooked last year by the IT vendor. A budget amendment will cover the license cost and there will be an additional $11,000 charge for an insurance package. In addition, new computers will be purchased. Laptop quotes were much higher than the original estimate resulting in an additional $8,000. This will result in a total budget amendment for $60,000 which will be split among departments. Mr. Olson said the Mayor asked that each department devise a plan to adjust or cut their budgets to accommodate this cost. Staff and the consortium recommended replacement of the computers since they have outlived their functionality and have become very slow. He said the program licensing is not included. The Budget Amendment and license authorization will move to the November 12th City Council. 10. ADM 2019-63 Liquor Code Regulations – Number of Available Licenses City Clerk Lisa Pickering wrote a memo detailing this proposal. Alderman Funkhouser had suggested decreasing the number of “A” liquor licenses when a business closes. Mr. Olson said that when someone leaves their employment, oftentimes the business will decrease their number of liquor licenses. This also helps cut the application time when someone new applies. He cited the case of another city business where a new owner of a closed business applied for a liquor license. Because the license had been kept open, the process was quicker. It was noted a liquor license costs $1,500. Alderman Plocher asked about the requirements for an A-1 license. Mr. Olson replied that one must pass a background check and pay the fee. This item will be brought back next month for further discussion after discussion between the Council and Mayor. Old Business: 1. ADM 2019-35 Facilities Master Plan RFQ A meeting has been scheduled for the first week of November with the Mayor and a facility plan proposer. Mr. Olson suggested the Council members should determine what priority is given to this project, following the goal-setting session. This item will come back to committee next month. 2. ADM 2019-45 Website Redesign Update Ms. Willrett reported on several changes that have been made based on staff and committee comments. Other suggestions were more icons and graphics, less dark, baseball-style font for “Yorkville”. It will be mobile-friendly when finished. All comments will be given to Civic Plus and the site will go live on December 17th. The city will be entitled to a free refresh in a year. Additional Business: None There was no further business and the meeting adjourned at 7:04pm. Respectfully transcribed by Marlys Young, Minute Taker Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/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 New Business #1 Tracking Number ADM 2019-64 Monthly Budget Report for October 2019 Administration Committee – November 20, 2019 Informational None Monthly budget report and income statement. Rob Fredrickson Finance Name Department % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetGENERAL FUND REVENUESTaxes01-000-40-00-4000 PROPERTY TAXES 175,386 902,168 37,170 76,386 843,095 66,786 2,100,990 2,119,323 99.13%01-000-40-00-4010PROPERTY TAXES-POLICE PENSION91,517 470,757 19,396 39,858 439,932 34,849 1,096,309 1,105,927 99.13%01-000-40-00-4030 MUNICIPAL SALES TAX 211,897 254,112 259,358 286,263 283,951 285,760 1,581,342 3,151,800 50.17%01-000-40-00-4035 NON-HOME RULE SALES TAX 157,270 190,346 197,361 219,798 221,795 218,207 1,204,778 2,432,700 49.52%01-000-40-00-4040 ELECTRIC UTILITY TAX - 158,190 - - 189,005 - 347,195 710,000 48.90%01-000-40-00-4041 NATURAL GAS UTILITY TAX 24,573 17,974 12,690 11,782 12,412 9,388 88,820 250,000 35.53%01-000-40-00-4043 EXCISE TAX 32,276 24,012 23,137 19,316 19,510 22,013 140,262 313,625 44.72%01-000-40-00-4044 TELEPHONE UTILITY TAX 695 695 695 695 695 695 4,170 8,340 50.00%01-000-40-00-4045 CABLE FRANCHISE FEES 63,971 - 11,482 64,747 - 11,477 151,677 290,000 52.30%01-000-40-00-4050 HOTEL TAX 1,549 11,536 8,915 8,921 8,279 7,750 46,950 80,000 58.69%01-000-40-00-4055 VIDEO GAMING TAX 14,990 12,175 12,553 11,174 11,226 10,380 72,498 140,000 51.78%01-000-40-00-4060 AMUSEMENT TAX 4,592 3,970 46,423 70,253 54,390 3,593 183,220 205,000 89.38%01-000-40-00-4065 ADMISSIONS TAX - - - - - 146,143 146,143 140,000 104.39%01-000-40-00-4070BDD TAX - KENDALL MARKETPLACE13,637 27,998 28,219 30,088 30,809 27,948 158,700 382,500 41.49%01-000-40-00-4071 BDD TAX - DOWNTOWN 15,863 3,411 - 25 27 1,081 20,406 35,000 58.30%01-000-40-00-4072 BDD TAX - COUNTRYSIDE 562 974 1,046 902 1,033 1,102 5,619 10,000 56.19%01-000-40-00-4075 AUTO RENTAL TAX - 2,462 1,422 1,307 1,571 1,902 8,664 14,500 59.75%Intergovernmental01-000-41-00-4100 STATE INCOME TAX 381,988 119,293 178,400 127,883 113,183 201,938 1,122,685 1,916,366 58.58%01-000-41-00-4105 LOCAL USE TAX 45,940 52,226 49,432 49,646 50,470 51,886 299,599 602,966 49.69%01-000-41-00-4110 ROAD & BRIDGE TAX 10,903 56,778 2,155 4,298 51,602 4,208 129,943 130,000 99.96%01-000-41-00-4120 PERSONAL PROPERTY TAX 4,406 - 2,602 312 - 4,529 11,850 17,000 69.70%01-000-41-00-4160 FEDERAL GRANTS - 266 - 1,223 524 923 2,936 15,000 19.58%01-000-41-00-4168STATE GRANT - TRF SIGNAL MAINT- - - - - - - 21,000 0.00%01-000-41-00-4170 STATE GRANTS - - - - - 11,639 11,639 - 0.00%01-000-41-00-4182 MISC INTERGOVERNMENTAL - - - 1,861 - - 1,861 900 206.72%Licenses & Permits01-000-42-00-4200 LIQUOR LICENSES 450 1,611 4,725 1,277 604 2,135 10,801 56,000 19.29%01-000-42-00-4205 OTHER LICENSES & PERMITS 1,777 1,474 10 105 1,004 523 4,894 7,500 65.25%01-000-42-00-4210 BUILDING PERMITS 46,319 35,573 54,939 40,056 31,210 40,277 248,373 350,000 70.96%Fines & Forfeits01-000-43-00-4310 CIRCUIT COURT FINES 2,839 4,464 3,729 2,869 2,141 3,664 19,706 45,000 43.79%01-000-43-00-4320ADMINISTRATIVE ADJUDICATION1,471 2,283 2,514 2,117 1,371 1,635 11,391 30,000 37.97%01-000-43-00-4323 OFFENDER REGISTRATION FEES 35 25 - 35 140 35 270 400 67.50%UNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 20191 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201901-000-43-00-4325 POLICE TOWS2,500 2,000 4,500 2,500 4,000 - 15,500 50,000 31.00%Charges for Service01-000-44-00-4400 GARBAGE SURCHARGE873 209,119 632 209,561 65 211,416 631,666 1,224,875 51.57%01-000-44-00-4405 UB COLLECTION FEES16,638 12,183 323 15,343 12,029 28,547 85,063 165,000 51.55%01-000-44-00-4407 LATE PENALTIES - GARBAGE2 3,833 35 3,673 33 4,815 12,391 21,000 59.00%01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK17,070 17,070 17,070 17,070 17,070 17,070 102,418 204,836 50.00%01-000-44-00-4474 POLICE SPECIAL DETAIL- - - 900 488 - 1,388 500 277.50%Investment Earnings01-000-45-00-4500 INVESTMENT EARNINGS11,033 10,274 11,953 12,134 11,351 11,990 68,733 80,000 85.92%Reimbursements01-000-46-00-4604 REIMB - ENGINEERING EXPENSES- - - - - - - 25,000 0.00%01-000-46-00-4680 REIMB - LIABILITY INSURANCE- - - 3,852 500 - 4,352 10,000 43.52%01-000-46-00-4685 REIMB - CABLE CONSORTIUM- 12,052 - - - - 12,052 35,000 34.43%01-000-46-00-4690 REIMB - MISCELLANEOUS5,133 257 708 504 817 355 7,772 5,000 155.45%Miscellaneous01-000-48-00-4820 RENTAL INCOME500 680 455 780 545 775 3,735 7,000 53.36%01-000-48-00-4850 MISCELLANEOUS INCOME- 18,210 0 (50) - 1 18,161 13,000 139.70%Other Financing Uses01-000-49-00-4916TRANSFER FROM CW MUNICIPAL BLDG- - - - - - - 47,180 0.00%TOTAL REVENUES: GENERAL FUND 1,358,656 2,640,449 994,046 1,339,463 2,416,873 1,447,437 10,196,922 16,469,238 61.91%ADMINISTRATION EXPENDITURESSalaries & Wages01-110-50-00-5001 SALARIES - MAYOR 725 563 825 825 825 825 4,588 11,000 41.71%01-110-50-00-5002 SALARIES - LIQUOR COMM 83 48 83 83 83 83 465 1,000 46.51%01-110-50-00-5003 SALARIES - CITY CLERK 500 100 - - - - 600 - 0.00%01-110-50-00-5005 SALARIES - ALDERMAN 4,000 3,674 3,800 3,700 4,000 3,900 23,074 50,000 46.15%01-110-50-00-5010 SALARIES - ADMINISTRATION 61,298 40,270 39,479 39,479 39,479 39,479 259,483 538,095 48.22%Benefits01-110-52-00-5212RETIREMENT PLAN CONTRIBUTION5,560 3,655 3,584 3,584 3,584 3,584 23,550 49,367 47.70%01-110-52-00-5214 FICA CONTRIBUTION 4,959 3,297 3,261 3,253 3,276 2,658 20,705 41,686 49.67%01-110-52-00-5216 GROUP HEALTH INSURANCE 20,352 11,060 8,186 8,941 8,055 8,087 64,681 120,064 53.87%01-110-52-00-5222 GROUP LIFE INSURANCE 43 29 36 36 36 36 214 428 50.00%01-110-52-00-5223 GROUP DENTAL INSURANCE 1,309 654 654 654 654 654 4,581 7,853 58.33%01-110-52-00-5224 VISION INSURANCE 188 94 94 94 94 94 659 1,130 58.32%2 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019Contractual Services01-110-54-00-5412 TRAINING & CONFERENCES 934 1,782 75 2,099 3,340 615 8,845 17,000 52.03%01-110-54-00-5415 TRAVEL & LODGING 1,671 97 58 4,370 1,346 972 8,514 10,000 85.14%01-110-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 1,655 0.00%01-110-54-00-5426 PUBLISHING & ADVERTISING - - - - 263 - 263 5,000 5.26%01-110-54-00-5430 PRINTING & DUPLICATION - 167 124 109 119 185 704 3,250 21.65%01-110-54-00-5440 TELECOMMUNICATIONS 471 1,036 1,485 1,582 1,582 622 6,777 19,000 35.67%01-110-54-00-5448 FILING FEES - - - - 500 - 500 500 100.00%01-110-54-00-5451 CODIFICATION - - - - - 1,523 1,523 5,000 30.46%01-110-54-00-5452 POSTAGE & SHIPPING 57 87 98 78 147 121 589 3,000 19.63%01-110-54-00-5460 DUES & SUBSCRIPTIONS 8,778 358 - 1,739 2,303 - 13,177 20,000 65.88%01-110-54-00-5462 PROFESSIONAL SERVICES 100 201 685 714 327 674 2,701 12,000 22.51%01-110-54-00-5480 UTILITIES - 517 1,925 2,420 1,562 1,282 7,706 20,787 37.07%01-110-54-00-5485 RENTAL & LEASE PURCHASE 113 112 226 113 564 226 1,355 3,000 45.16%01-110-54-00-5488 OFFICE CLEANING - 1,005 1,005 1,005 1,005 1,005 5,025 11,757 42.74%Supplies01-110-56-00-5610 OFFICE SUPPLIES140 1,118 447 359 495 1,176 3,735 10,000 37.35%TOTAL EXPENDITURES: ADMINISTRATION111,281 69,926 66,132 75,236 73,640 67,800 464,013 962,572 48.21%FINANCE EXPENDITURESSalaries & Wages01-120-50-00-5010 SALARIES & WAGES31,356 26,476 21,731 21,907 21,907 22,907 146,284 301,372 48.54%Benefits01-120-52-00-5212RETIREMENT PLAN CONTRIBUTION2,854 2,412 1,982 1,998 1,998 2,089 13,335 27,649 48.23%01-120-52-00-5214 FICA CONTRIBUTION 2,353 1,984 1,621 1,635 1,635 1,711 10,940 21,574 50.71%01-120-52-00-5216 GROUP HEALTH INSURANCE 8,601 3,777 4,195 4,064 4,881 4,027 29,546 64,351 45.91%01-120-52-00-5222 GROUP LIFE INSURANCE 20 20 20 20 20 20 123 246 49.98%01-120-52-00-5223 DENTAL INSURANCE 865 433 433 433 433 433 3,029 5,192 58.34%01-120-52-00-5224 VISION INSURANCE 118 59 59 59 59 59 413 707 58.37%Contractual Services01-120-54-00-5412 TRAINING & CONFERENCES 507 - - - - 325 832 3,500 23.77%01-120-54-00-5414 AUDITING SERVICES - - - - 28,600 - 28,600 34,100 83.87%01-120-54-00-5415 TRAVEL & LODGING 83 47 - 26 - - 156 1,000 15.63%01-120-54-00-5430 PRINTING & DUPLICATING 76 56 502 36 40 457 1,167 3,500 33.33%01-120-54-00-5440 TELECOMMUNICATIONS - 68 68 68 68 68 338 1,250 27.00%01-120-54-00-5452 POSTAGE & SHIPPING 93 68 5 166 79 86 497 1,200 41.39%3 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201901-120-54-00-5460 DUES & SUBSCRIPTIONS90 272 - 289 - - 651 1,500 43.40%01-120-54-00-5462 PROFESSIONAL SERVICES1,696 1,689 1,884 2,506 6,363 7,708 21,846 60,000 36.41%01-120-54-00-5485 RENTAL & LEASE PURCHASE150 37 113 150 264 113 827 2,200 37.58%Supplies01-120-56-00-5610 OFFICE SUPPLIES- 47 - - - 248 295 2,500 11.80%TOTAL EXPENDITURES: FINANCE48,863 37,446 32,614 33,357 66,345 40,252 258,877 531,841 48.68%POLICE EXPENDITURESSalaries & Wages01-210-50-00-5008 SALARIES - POLICE OFFICERS197,516 154,254 163,080 128,295 134,835 139,503 917,483 1,924,224 47.68%01-210-50-00-5011SALARIES - POLICE CHIEF & DEPUTIES49,255 31,564 28,803 30,553 118,413 28,546 287,133 396,159 72.48%01-210-50-00-5012 SALARIES - SERGEANTS 59,662 43,434 39,050 40,888 40,006 38,097 261,137 644,811 40.50%01-210-50-00-5013 SALARIES - POLICE CLERKS 18,878 12,846 12,846 12,913 12,958 12,958 83,400 175,554 47.51%01-210-50-00-5014 SALARIES - CROSSING GUARD 4,892 508 - 626 3,099 3,464 12,589 27,500 45.78%01-210-50-00-5015 PART-TIME SALARIES 6,741 5,188 4,333 4,946 6,523 4,234 31,963 70,000 45.66%01-210-50-00-5020 OVERTIME 10,944 10,963 19,011 10,081 9,380 4,039 64,417 111,000 58.03%Benefits01-210-52-00-5212RETIREMENT PLAN CONTRIBUTION1,710 1,164 1,164 1,170 1,174 1,174 7,556 16,106 46.91%01-210-52-00-5213 EMPLOYER CONTRI - POL PEN 91,517 470,757 19,396 39,858 439,932 34,849 1,096,309 1,111,484 98.63%01-210-52-00-5214 FICA CONTRIBUTION 25,763 18,985 19,651 16,761 21,308 16,870 119,339 245,951 48.52%01-210-52-00-5216 GROUP HEALTH INSURANCE 105,320 47,144 55,304 43,178 46,778 49,562 347,287 741,025 46.87%01-210-52-00-5222 GROUP LIFE INSURANCE 202 246 209 207 290 118 1,271 2,748 46.26%01-210-52-00-5223 DENTAL INSURANCE 7,452 3,365 4,033 3,120 3,547 3,985 25,503 50,770 50.23%01-210-52-00-5224 VISION INSURANCE 1,042 472 581 445 498 564 3,603 7,080 50.89%Contractual Services01-210-54-00-5410 TUITION REIMBURSEMENT - 1,206 - - - 2,412 3,618 17,272 20.95%01-210-54-00-5411 POLICE COMMISSION 405 1,185 406 - 515 531 3,042 4,000 76.05%01-210-54-00-5412 TRAINING & CONFERENCES 249 1,420 1,239 1,645 4,423 1,660 10,636 21,000 50.65%01-210-54-00-5415 TRAVEL & LODGING - 57 - - - 57 114 10,000 1.14%01-210-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK2,003 2,003 2,003 2,003 2,003 2,003 12,016 24,032 50.00%01-210-54-00-5434COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 4,301 0.00%01-210-54-00-5430 PRINTING & DUPLICATING - 465 1,928 532 251 129 3,305 4,500 73.45%01-210-54-00-5440 TELECOMMUNICATIONS - 2,062 3,711 3,829 3,861 2,079 15,542 40,000 38.85%01-210-54-00-5452 POSTAGE & SHIPPING 46 76 57 114 82 93 468 1,600 29.25%01-210-54-00-5460 DUES & SUBSCRIPTIONS 8,278 615 - 340 1,360 - 10,593 9,000 117.70%4 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201901-210-54-00-5462 PROFESSIONAL SERVICES14,562 - 652 376 675 660 16,925 30,000 56.42%01-210-54-00-5467 ADJUDICATION SERVICES- 5,610 322 1,951 520 (103) 8,300 20,000 41.50%01-210-54-00-5469 NEW WORLD LIVE SCAN- - - - - - - 2,000 0.00%01-210-54-00-5472 KENDALL CO. JUVE PROBATION- - - - - - - 4,000 0.00%01-210-54-00-5485 RENTAL & LEASE PURCHASE299 207 506 394 1,030 411 2,849 7,150 39.84%01-210-54-00-5488 OFFICE CLEANING- 1,005 1,005 1,005 1,005 1,005 5,025 11,758 42.74%01-210-54-00-5495OUTSIDE REPAIR & MAINTENANCE1,931 3,675 4,063 4,484 3,951 5,190 23,295 60,000 38.83%Supplies01-210-56-00-5600 WEARING APPAREL 2,128 4,041 6,086 1,717 3,516 2,201 19,688 15,000 131.25%01-210-56-00-5610 OFFICE SUPPLIES - 127 203 35 268 36 670 4,500 14.89%01-210-56-00-5620 OPERATING SUPPLIES 40 537 906 477 356 364 2,680 16,000 16.75%01-210-56-00-5635COMPUTER EQUIPMENT & SOFTWARE3,441 - 105 - - 90 3,636 12,500 29.08%01-210-56-00-5650 COMMUNITY SERVICES - - 1,310 - 50 49 1,409 1,500 93.93%01-210-56-00-5690 BALLISTIC VESTS - - - 2,103 - - 2,103 6,000 35.06%01-210-56-00-5695 GASOLINE 4,488 34 3,975 5,820 4,490 4,670 23,477 63,000 37.26%01-210-56-00-5696 AMMUNITION - - - - - - - 10,000 0.00%TOTAL EXPENDITURES: POLICE 618,764 825,216 395,936 359,867 867,096 361,499 3,428,378 5,923,525 57.88%COMMUNITY DEVELOPMENT EXPENDITURESSalaries & Wages01-220-50-00-5010 SALARIES & WAGES 57,405 41,735 38,102 38,102 38,102 38,102 251,546 520,619 48.32%Benefits01-220-52-00-5212RETIREMENT PLAN CONTRIBUTION5,228 3,808 3,479 3,479 3,479 3,479 22,953 47,763 48.06%01-220-52-00-5214 FICA CONTRIBUTION 4,288 3,095 2,817 2,817 2,817 2,817 18,653 38,317 48.68%01-220-52-00-5216 GROUP HEALTH INSURANCE 14,880 7,126 7,475 7,903 6,875 6,127 50,386 90,471 55.69%01-220-52-00-5222 GROUP LIFE INSURANCE 36 56 21 37 37 37 225 429 52.36%01-220-52-00-5223 DENTAL INSURANCE 1,175 588 588 588 588 588 4,114 6,603 62.30%01-220-52-00-5224 VISION INSURANCE 180 90 90 90 90 90 630 1,009 62.48%Contractual Services01-220-54-00-5412 TRAINING & CONFERENCES 350 410 - - 350 - 1,110 7,300 15.21%01-220-54-00-5415 TRAVEL & LODGING - - - 35 - - 35 6,500 0.54%01-220-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 1,323 0.00%01-220-54-00-5426 PUBLISHING & ADVERTISING - - 691 161 147 - 1,000 2,500 39.99%01-220-54-00-5430 PRINTING & DUPLICATING - 121 128 117 102 93 561 1,500 37.40%01-220-54-00-5440 TELECOMMUNICATIONS - 79 263 358 217 264 1,181 4,000 29.52%5 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201901-220-54-00-5452 POSTAGE & SHIPPING53 28 33 55 26 19 213 1,000 21.34%01-220-54-00-5459 INSPECTIONS- - 3,610 10,500 - 6,120 20,230 125,000 16.18%01-220-54-00-5460 DUES & SUBSCRIPTIONS1,089 188 53 526 846 53 2,755 2,750 100.19%01-220-54-00-5462 PROFESSIONAL SERVICES- 21 12,740 167 24 14,819 27,771 62,500 44.43%01-220-54-00-5485 RENTAL & LEASE PURCHASE189 - 189 189 378 189 1,135 3,150 36.02%Supplies01-220-56-00-5610 OFFICE SUPPLIES- 46 24 112 - - 182 1,500 12.14%01-220-56-00-5620 OPERATING SUPPLIES- 653 1,024 - 448 66 2,191 3,750 58.43%01-220-56-00-5695 GASOLINE- 380 308 523 356 319 1,886 2,405 78.43%TOTAL EXPENDITURES: COMMUNITY DEVELP84,873 58,422 71,636 65,760 54,882 73,183 408,757 930,389 43.93%PUBLIC WORKS - STREET OPERATIONS EXPENDITURESSalaries & Wages01-410-50-00-5010 SALARIES & WAGES39,406 27,822 25,953 26,066 26,066 26,066 171,381 402,421 42.59%01-410-50-00-5015 PART-TIME SALARIES240 1,995 2,880 2,000 160 - 7,275 12,500 58.20%01-410-50-00-5020 OVERTIME- 819 - - 25 236 1,079 20,000 5.40%Benefits01-410-52-00-5212RETIREMENT PLAN CONTRIBUTION3,570 2,595 2,351 2,362 2,364 2,383 15,625 38,754 40.32%01-410-52-00-5214 FICA CONTRIBUTION 2,917 2,236 2,099 2,040 1,901 1,905 13,098 31,902 41.06%01-410-52-00-5216 GROUP HEALTH INSURANCE 14,862 8,341 7,637 8,895 8,001 7,547 55,283 114,394 48.33%01-410-52-00-5222 GROUP LIFE INSURANCE 25 30 30 30 30 30 173 437 39.51%01-410-52-00-5223 DENTAL INSURANCE 1,003 539 539 539 539 539 3,697 7,363 50.20%01-410-52-00-5224 VISION INSURNCE 140 76 76 76 76 76 520 1,065 48.83%Contractual Services01-410-54-00-5412 TRAINING & CONFERENCES 2,147 276 - - - - 2,423 3,000 80.77%01-410-54-00-5415 TRAVEL & LODGING - 127 - - - 622 750 2,000 37.48%01-410-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 2,500 0.00%01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE - 54 8,407 7,242 1,302 420 17,426 30,000 58.09%01-410-54-00-5440 TELECOMMUNICATIONS - 274 258 274 274 274 1,353 3,750 36.09%01-410-54-00-5455 MOSQUITO CONTROL - - - - - - - 6,281 0.00%01-410-54-00-5458 TREE & STUMP MAINTENANCE - - - - 375 - 375 15,000 2.50%01-410-54-00-5462 PROFESSIONAL SERVICES - 1 100 411 496 1,971 2,981 6,825 43.67%01-410-54-00-5483 JULIE SERVICES - - - 1,448 - 531 1,978 3,000 65.94%01-410-54-00-5485 RENTAL & LEASE PURCHASE 675 77 171 200 1,020 695 2,838 6,000 47.30%01-410-54-00-5488 OFFICE CLEANING - 65 65 65 65 65 325 1,051 30.92%6 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201901-410-54-00-5490VEHICLE MAINTENANCE SERVICES45 7,095 3,282 576 139 1,365 12,502 65,000 19.23%Supplies01-410-56-00-5600 WEARING APPAREL - - - 231 - - 231 5,100 4.53%01-410-56-00-5618 SALT & CALCIUM CHLORIDE - - - - - - - 157,500 0.00%01-410-56-00-5620 OPERATING SUPPLIES 151 58 89 390 577 759 2,024 23,000 8.80%01-410-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 2,241 1,354 1,413 787 1,495 7,290 30,000 24.30%01-410-56-00-5630 SMALL TOOLS & EQUIPMENT - - 625 278 190 - 1,093 18,500 5.91%01-410-56-00-5640 REPAIR & MAINTENANCE 129 - 713 3,195 796 647 5,480 25,000 21.92%01-410-56-00-5642 STREET LIGHTING SUPLIES - 582 941 3,163 974 17,749 23,409 17,000 137.70%01-410-56-00-5665 JULIE SUPPLIES - - - - - - - 1,200 0.00%01-410-56-00-5695 GASOLINE 91 1,322 1,691 1,622 858 1,928 7,512 24,043 31.24%TOTAL EXP: PUBLIC WORKS - STREET OPS 65,400 56,627 59,260 62,514 47,017 67,302 358,119 1,074,586 33.33%PW - HEALTH & SANITATION EXPENDITURESContractual Services01-540-54-00-5441 GARBAGE SRVCS - SR SUBSIDY - - 2,884 2,875 2,892 2,846 11,496 34,081 33.73%01-540-54-00-5442 GARBAGE SERVICES - - 101,576 102,342 102,467 102,805 409,191 1,200,294 34.09%01-540-54-00-5443 LEAF PICKUP - - 600 - - - 600 7,000 8.57%TOTAL EXPENDITURES: HEALTH & SANITATION - - 105,060 105,217 105,359 105,651 421,287 1,241,375 33.94%ADMINISTRATIVE SERVICES EXPENDITURESSalaries & Wages01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES- - - 900 488 - 1,388 500 277.50%Benefits01-640-52-00-5230 UNEMPLOYMENT INSURANCE2,766 - 2,766 - - 2,766 8,298 15,000 55.32%01-640-52-00-5231 LIABILITY INSURANCE69,817 24,635 26,085 23,585 23,585 23,586 191,291 316,374 60.46%01-640-52-00-5240 RETIREES - GROUP HEALTH INS9,382 5,230 183 3,777 9,605 (632) 27,546 47,796 57.63%01-640-52-00-5241 RETIREES - DENTAL INSURANCE911 187 37 32 331 182 1,681 449 374.29%01-640-52-00-5242 RETIREES - VISION INSURANCE162 18 7 1 52 26 266 80 332.04%Contractual Services01-640-54-00-5418 PURCHASING SERVICES- - - - - 13,851 13,851 50,465 27.45%01-640-54-00-5423 IDOR ADMINISTRATION FEE3,113 3,652 3,672 4,023 4,074 4,005 22,539 44,689 50.44%01-640-54-00-5427GC HOUSING RENTAL ASSISTANCE1,268 634 634 634 634 634 4,438 7,800 56.90%01-640-54-00-5428 UTILITY TAX REBATE - - - 4,430 - - 4,430 14,375 30.82%01-640-54-00-5432FACILITY MANAGEMENT SERVICES- - - - - 15,399 15,399 57,425 26.82%01-640-54-00-5439 AMUSEMENT TAX REBATE - 3,970 4,604 - 4,895 2,815 16,284 60,000 27.14%01-640-54-00-5449 KENCOM 11,653 1,146 1,146 1,146 1,146 1,146 17,381 126,109 13.78%7 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201901-640-54-00-5450 INFORMATION TECH SRVCS16,651 14,320 19,336 31,810 1,281 31,831 115,230 225,000 51.21%01-640-54-00-5456 CORPORATE COUNSEL- 8,744 4,730 6,499 6,440 6,730 33,142 115,000 28.82%01-640-54-00-5461 LITIGATION COUNSEL- - 6,699 8,069 5,668 4,652 25,088 120,000 20.91%01-640-54-00-5462 PROFESSIONAL SERVICES523 3,500 - - - 14,631 18,654 27,000 69.09%01-640-54-00-5463 SPECIAL COUNSEL- - 13,858 - 360 7,044 21,263 25,000 85.05%01-640-54-00-5465 ENGINEERING SERVICES- - 22,124 28,518 24,199 22,201 97,042 390,000 24.88%01-640-54-00-5473 KENDALL AREA TRANSIT- - - - - - - 25,000 0.00%01-640-54-00-5475 CABLE CONSORTIUM FEE- - - - - 25,899 25,899 96,000 26.98%01-640-54-00-5481 HOTEL TAX REBATES- 29 7,128 8,023 8,029 7,451 30,660 72,000 42.58%01-640-54-00-5486 ECONOMIC DEVELOPMENT1,370 9,425 15,950 9,425 9,425 26,100 71,695 146,000 49.11%01-640-54-00-5491 CITY PROPERTY TAX REBATE- - - - 1,258 - 1,258 1,500 83.88%01-640-54-00-5492 SALES TAX REBATES- - - - 223,284 - 223,284 912,900 24.46%01-640-54-00-5493 BUSINESS DISTRICT REBATES29,461 31,735 28,680 30,395 31,231 29,529 181,031 421,088 42.99%01-640-54-00-5494 ADMISSIONS TAX REBATE- - - - - 146,143 146,143 140,000 104.39%01-640-54-00-5499 BAD DEBT- - - - - - - 2,000 0.00%Supplies01-640-56-00-5625 REIMBURSEABLE REPAIRS- - - - - - - 15,000 0.00%Other Financing Uses01-640-99-00-9923TRANSFER TO CITY-WIDE CAPITAL- - - - - 125,000 125,000 250,000 50.00%01-640-99-00-9942 TRANSFER TO DEBT SERVICE 26,615 26,615 26,615 26,615 26,615 26,615 159,690 319,379 50.00%01-640-99-00-9952 TRANSFER TO SEWER 47,919 47,919 47,919 47,919 47,919 47,919 287,515 575,030 50.00%01-640-99-00-9979TRANSFER TO PARKS & RECREATION117,582 117,582 117,582 117,582 117,582 117,582 705,494 1,410,988 50.00%01-640-99-00-9982 TRANSFER TO LIBRARY OPS 5,588 1,830 2,002 1,830 1,830 2,002 15,080 25,003 60.31%TOTAL EXPENDITURES: ADMIN SERVICES 344,782 301,171 351,756 355,212 549,931 705,107 2,607,959 6,054,950 43.07%TOTAL FUND REVENUES 1,358,656 2,640,449 994,046 1,339,463 2,416,873 1,447,437 10,196,922 16,469,238 61.91%TOTAL FUND EXPENDITURES 1,273,965 1,348,807 1,082,394 1,057,163 1,764,270 1,420,793 7,947,391 16,719,238 47.53%FUND SURPLUS (DEFICIT) 84,691 1,291,642 (88,349) 282,300 652,603 26,644 2,249,531 (250,000) FOX HILL SSA REVENUES11-000-40-00-4000 PROPERTY TAXES 1,142 5,793 200 370 5,526 351 13,382 13,381 100.00%TOTAL REVENUES: FOX HILL SSA 1,142 5,793 200 370 5,526 351 13,382 13,381 100.00%8 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019FOX HILL SSA EXPENDITURES11-111-54-00-5462 PROFESSIONAL SERVICES - - 496 298 - - 794 2,977 26.67%11-111-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 1,861 905 603 302 3,670 28,000 13.11%TOTAL FUND REVENUES 1,142 5,793 200 370 5,526 351 13,382 13,381 100.00%TOTAL FUND EXPENDITURES - - 2,357 1,202 603 302 4,464 30,977 14.41%FUND SURPLUS (DEFICIT) 1,142 5,793 (2,158) (832) 4,923 50 8,918 (17,596) SUNFLOWER SSA REVENUES12-000-40-00-4000 PROPERTY TAXES 1,284 7,632 294 322 7,892 561 17,985 18,140 99.14%TOTAL REVENUES: SUNFLOWER SSA 1,284 7,632 294 322 7,892 561 17,985 18,140 99.14%SUNFLOWER SSA EXPENDITURES12-112-54-00-5416 POND MAINTENANCE - - - - - - - 5,000 0.00%12-112-54-00-5462 PROFESSIONAL SERVICES - - 496 204 - - 700 2,977 23.52%12-112-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 3,779 855 570 285 5,489 6,000 91.48%TOTAL FUND REVENUES 1,284 7,632 294 322 7,892 561 17,985 18,140 99.14%TOTAL FUND EXPENDITURES - - 4,275 1,059 570 285 6,189 13,977 44.28%FUND SURPLUS (DEFICIT) 1,284 7,632 (3,981) (737) 7,322 276 11,795 4,163 MOTOR FUEL TAX REVENUES15-000-41-00-4112 MOTOR FUEL TAX 42,104 38,586 35,176 43,968 63,256 68,709 291,799 484,084 60.28%15-000-41-00-4113 MFT HIGH GROWTH - - - - - - - 41,000 0.00%15-000-45-00-4500 INVESTMENT EARNINGS 1,360 1,366 1,067 522 588 692 5,595 9,820 56.97%15-000-46-00-4690 REIMB - MISCELLANOUS - - - 26,717 - - 26,717 - 0.00%TOTAL REVENUES: MOTOR FUEL TAX 43,464 39,952 36,243 71,208 63,844 69,401 324,112 534,904 60.59%MOTOR FUEL TAX EXPENDITURESCapital Outlay15-155-60-00-6004 BASELINE ROAD BRIDGE REPAIRS - - - - - - - 25,000 0.00%15-155-60-00-6025ROADS TO BETTER ROADS PROGRAM- - 467,703 - - - 467,703 620,000 75.44%9 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201915-155-60-00-6079 ROUTE 47 EXPANSION6,149 6,149 6,149 6,149 6,149 6,149 36,893 73,788 50.00%TOTAL FUND REVENUES43,464 39,952 36,243 71,208 63,844 69,401 324,112 534,904 60.59%TOTAL FUND EXPENDITURES6,149 6,149 473,852 6,149 6,149 6,149 504,597 718,788 70.20%FUND SURPLUS (DEFICIT)37,315 33,803 (437,609) 65,059 57,695 63,252 (180,485) (183,884) CITY-WIDE CAPITAL REVENUESLicenses & Permits23-000-42-00-4214 DEVELOPMENT FEES- 835 1,335 - 500 1,250 3,920 5,000 78.40%23-000-42-00-4218DEVELOPMENT FEES - MUNICIPAL BLDG3,259 4,268 6,177 2,059 1,050 3,668 20,481 47,180 43.41%23-000-42-00-4222 ROAD CONTRIBUTION FEE 20,000 6,000 14,000 6,000 6,000 14,000 66,000 100,000 66.00%Charges for Service23-000-44-00-4440 ROAD INFRASTRUCTURE FEES 610 126,579 718 128,276 81 129,716 385,981 746,500 51.71%Investment Earnings23-000-45-00-4500 INVESTMENT EARNINGS 1,308 1,272 1,313 1,198 1,065 1,277 7,433 7,500 99.10%Reimbursements23-000-46-00-4614 REIMB - BLACKBERRY WOODS - - 2,350 - - - 2,350 7,549 31.13%23-000-46-00-4612 MILL ROAD IMPROVEMENTS - - 2,359 10,712 199 392 13,662 2,926,300 0.47%23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE - - 93 - - 1,710 1,803 - 0.00%23-000-46-00-4690 REIMB - MISCELLANEOUS - 83,700 - - - - 83,700 80,000 104.62%Other Financing Sources23-000-48-00-4845 DONATIONS - - - - - - - 2,000 0.00%23-000-49-00-4901 TRANSFER FROM GENERAL - - - - - 125,000 125,000 250,000 50.00%TOTAL REVENUES: CITY-WIDE CAPITAL 25,177 222,653 28,344 148,246 8,895 277,014 710,328 4,172,029 17.03%CW MUNICIPAL BUILDING EXPENDITURES23-216-54-00-5446PROPERTY & BLDG MAINT SERVICES576 8,966 4,053 26,013 5,590 28,106 73,303 225,000 32.58%23-216-54-00-5482 STREET LIGHTING - 6,888 3,748 7,262 7,410 7,916 33,224 102,820 32.31%23-216-56-00-5619 SIGNS - - - 763 - 448 1,211 15,000 8.07%23-216-56-00-5626 HANGING BASKETS - - 427 - - - 427 2,000 21.35%23-216-56-00-5656PROPERTY & BLDG MAINT SUPPLIES180 5 3 1,778 3,764 1,270 7,000 25,000 28.00%23-216-60-00-6003 MATERIALS STORAGE BUILDING - - - - - 62,239 62,239 250,000 24.90%23-216-60-00-6020 BUILDINGS & STRUCTURES - - - - - - - 41,250 0.00%23-216-99-00-9901 TRANSFER TO GENERAL - - - - - - - 47,180 0.00%10 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019CITY-WIDE CAPITAL EXPENDITURESContractual Services23-230-54-00-5462 PROFESSIONAL SERVICES - - - - - - - 5,000 0.00%23-230-54-00-5498 PAYING AGENT FEES - - - 475 - - 475 475 100.00%23-230-54-00-5499 BAD DEBT - - - - - - - 1,500 0.00%23-230-60-00-6032 ASPHALT PATCHING - 1,680 553 3,444 - - 5,677 35,000 16.22%23-230-56-00-5637SIDEWALK CONSTRUCTION SUPPLIES- - - 932 - 1,365 2,297 5,000 45.94%Capital Outlay23-230-60-00-6012 MILL ROAD IMPROVEMENTS - - 2,359 27,712 392 145,957 176,419 3,105,000 5.68%23-230-60-00-6014BLACKBERRY WOODS SUBDIVISION- - 2,350 - - - 2,350 7,549 31.13%23-230-60-00-6016US34 (CENTER/ELDAMAIN RD) PROJECT- - 62,924 33,644 - - 96,568 110,226 87.61%23-230-60-00-6021PAVILION RD STREAMBANK STABILIZATION- - - - - - 137,500 0.00%23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION - - 93 - - 1,710 1,803 - 0.00%23-230-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 14,148 32,933 9,858 224 57,162 80,000 71.45%23-230-60-00-6034WHISPERING MEADOWS SUBDIVISION- - 594 201 335 - 1,130 22,500 5.02%23-230-60-00-6058RT71 ( RT47/ORCHARD RD) PROJECT- - - - - 5,942 5,942 30,333 19.59%23-230-60-00-6059US RT34(IL47/ORCHARD RD)PROJECT- - 16,722 2,120 - - 18,842 90,981 20.71%23-230-60-00-6094 ITEP KENNEDY RD BIKE TRAIL - - - - - - - 32,000 0.00%2014A Bond23-230-78-00-8000 PRINCIPAL PAYMENT - - - - - - - 195,000 0.00%23-230-78-00-8050 INTEREST PAYMENT 63,594 - - - - - 63,594 127,188 50.00%23-230-99-00-9951 TRANSFER TO WATER 8,742 8,742 8,742 8,742 8,742 8,742 52,453 104,906 50.00%TOTAL FUND REVENUES 25,177 222,653 28,344 148,246 8,895 277,014 710,328 4,172,029 17.03%TOTAL FUND EXPENDITURES 73,091 26,281 116,717 146,019 36,091 263,917 662,116 4,798,408 13.80%FUND SURPLUS (DEFICIT) (47,914) 196,372 (88,373) 2,227 (27,196) 13,097 48,212 (626,379) VEHICLE & EQUIPMENT REVENUELicenses & Permits25-000-42-00-4215DEVELOPMENT FEES - POLICE CAPITAL6,300 3,000 4,800 1,650 57,900 2,400 76,050 30,000 253.50%25-000-42-00-4217 WEATHER WARNING SIREN FEES 109 217 326 54 - 54 760 - 0.00%25-000-42-00-4218 ENGINEERING CAPITAL FEE 1,900 1,000 1,600 400 1,000 800 6,700 10,000 67.00%25-000-42-00-4219DEVELOPMENT FEES - PW CAPITAL14,900 7,000 11,200 3,950 171,700 5,600 214,350 64,500 332.33%25-000-42-00-4220DEVELOPMENT FEES - PARK CAPITAL1,000 500 800 250 500 400 3,450 5,000 69.00%Fines & Forfeits25-000-43-00-4315 DUI FINES 854 1,029 1,361 489 - 200 3,933 8,000 49.17%11 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201925-000-43-00-4316 ELECTRONIC CITATION FEES76 76 100 62 72 64 450 650 69.28%Charges for Service25-000-44-00-4418 MOWING INCOME- - 338 - - 338 676 2,000 33.78%25-000-44-00-4420 POLICE CHARGEBACK2,003 2,003 2,003 2,003 2,003 2,003 12,016 24,032 50.00%25-000-44-00-4425COMPUTER REPLACEMENT CHARGEBACKS- - - - - - - 14,080 0.00%Investment Earnings25-000-45-00-4522 INVESTMENT EARNINGS - PARKS 86 93 93 87 92 87 538 850 63.28%Miscellaneous25-000-48-00-4852 MISC INCOME - PD CAPITAL - 412 - - - - 412 - 0.00%25-000-48-00-4854 MISC INCOME - PW CAPITAL - 99 - - - - 99 2,000 4.93%TOTAL REVENUES: VEHICLE & EQUIPMENT 27,227 15,428 22,620 8,945 233,267 11,946 319,433 161,112 198.27%VEHICLE & EQUIPMENT EXPENDITURESPOLICE CAPITAL EXPENDITURESContractual Services25-205-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - 448 - 3,841 4,289 8,750 49.02%Capital Outlay25-205-60-00-6060 EQUIPMENT - - - - - - - 5,000 0.00%25-205-60-00-6070 VEHICLES - - - - - - - 64,000 0.00%TOTAL EXPENDITURES: POLICE CAPITAL - - - 448 - 3,841 4,289 77,750 5.52%GENERAL GOVERNMENT CAPITAL EXPENDITURESContractual Services25-212-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- 13,999 - - - - 13,999 14,080 99.42%TOTAL EXPENDITURES: GENERAL GOVERNMENT - 13,999 - - - - 13,999 14,080 99.42%PUBLIC WORKS CAPITAL EXPENDITURESContractual Services25-215-54-00-5448 FILING FEES - - - - - - - 750 0.00%Supplies25-215-56-00-5620 OPERATING SUPPLIES - - - - - - - 2,000 0.00%Capital Outlay25-215-60-00-6060 EQUIPMENT - - - - - - - 7,000 0.00%25-215-60-00-6070 VEHICLES- - - - - 201,000 0.00%185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT 3,604 3,622 3,640 3,657 3,675 3,693 21,891 44,429 49.27%25-215-92-00-8050 INTEREST PAYMENT 2,689 2,672 2,654 2,636 2,619 2,601 15,870 31,095 51.04%TOTAL EXPENDITURES: PW CAPITAL 6,294 6,294 6,294 6,294 6,294 6,294 37,762 286,274 13.19%12 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019PARK & RECREATION CAPITAL EXPENDITURESContractual Services25-225-54-00-5495OUTSDE REPAIR & MAINTENANCE- - - - - - - 5,000 0.00%Capital Outlay25-225-60-00-6020 BUILDINGS & STRUCTURES - - - - - - - 20,000 0.00%25-225-60-00-6060 EQUIPMENT - - - - - - - 50,000 0.00%25-225-60-00-6070 VEHICLES - - - - - 67,958 67,958 70,000 97.08%185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT 113 113 114 115 115 116 686 1,392 49.27%25-225-92-00-8050 INTEREST PAYMENT 84 84 83 83 82 81 497 974 51.05%TOTAL EXPENDITURES: PARK & REC CAPITAL197 197 197 197 197 68,155 69,141 147,366 46.92%TOTAL FUND REVENUES 27,227 15,428 22,620 8,945 233,267 11,946 319,433 161,112 198.27%TOTAL FUND EXPENDITURES 6,491 20,490 6,491 6,939 6,491 78,290 125,191 525,470 23.82%FUND SURPLUS (DEFICIT) 20,736 (5,061) 16,129 2,006 226,776 (66,344) 194,242 (364,358) DEBT SERVICE REVENUES42-000-42-00-4208RECAPTURE FEES-WATER & SEWER550 1,373 2,621 1,248 250 475 6,517 4,646 140.27%42-000-49-00-4901 TRANSFER FROM GENERAL 26,615 26,615 26,615 26,615 26,615 26,615 159,690 319,379 50.00%TOTAL REVENUES: DEBT SERVICE 27,165 27,988 29,236 27,863 26,865 27,090 166,207 324,025 51.29%DEBT SERVICE EXPENDITURES42-420-54-00-5498 PAYING AGENT FEES - - - 475 - - 475 475 100.00%2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT - - - - - - - 290,000 0.00%42-420-79-00-8050 INTEREST PAYMENT - 16,775 - - - - 16,775 33,550 50.00%TOTAL FUND REVENUES 27,165 27,988 29,236 27,863 26,865 27,090 166,207 324,025 51.29%TOTAL FUND EXPENDITURES - 16,775 - 475 - - 17,250 324,025 5.32%FUND SURPLUS (DEFICIT) 27,165 11,213 29,236 27,388 26,865 27,090 148,957 - WATER FUND REVENUESCharges for Service51-000-44-00-4424 WATER SALES 5,750 500,906 5,125 562,150 2,751 548,019 1,624,701 3,228,300 50.33%51-000-44-00-4425 BULK WATER SALES - - - - - - - 5,000 0.00%51-000-44-00-4426 LATE PENALTIES - WATER32 17,673 194 17,541 185 23,680 59,305 110,000 53.91%13 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201951-000-44-00-4430 WATER METER SALES17,755 15,527 14,238 7,038 4,878 11,178 70,615 60,000 117.69%51-000-44-00-4440 WATER INFRASTRUCTURE FEE610 130,388 481 132,068 69 132,957 396,575 768,000 51.64%51-000-44-00-4450 WATER CONNECTION FEE35,220 28,045 39,670 21,139 16,720 32,100 172,894 230,000 75.17%Investment Earnings51-000-45-00-4500 INVESTMENT EARNINGS1,619 1,574 1,625 2,305 2,013 2,488 11,623 23,851 48.73%Miscellaneous51-000-48-00-4820 RENTAL INCOME 10,982 8,082 8,082 8,082 8,082 8,894 52,207 95,749 54.52%51-000-48-00-4850 MISCELLANEOUS INCOME515 309 - - - - 824 250 329.50%Other Financing Sources51-000-49-00-4923TRANSFER FROM CITY-WIDE CAPITAL8,742 8,742 8,742 8,742 8,742 8,742 52,453 104,906 50.00%51-000-49-00-4952 TRANSFER FROM SEWER 6,156 6,156 6,156 6,156 6,156 6,156 36,938 73,875 50.00%TOTAL REVENUES: WATER FUND 87,382 717,403 84,315 765,223 49,597 774,215 2,478,135 4,699,931 52.73%WATER OPERATIONS EXPENSESSalaries & Wages51-510-50-00-5010 SALARIES & WAGES 39,899 27,910 28,083 29,302 29,590 30,873 185,658 477,935 38.85%51-510-50-00-5015 PART-TIME SALARIES 1,440 1,335 1,250 280 - - 4,305 30,000 14.35%51-510-50-00-5020 OVERTIME 631 376 916 1,043 562 365 3,893 12,000 32.44%Benefits51-510-52-00-5212RETIREMENT PLAN CONTRIBUTION3,686 2,576 2,641 2,763 2,745 2,844 17,255 44,948 38.39%51-510-52-00-5214 FICA CONTRIBUTION 3,086 2,155 2,201 2,235 2,206 2,290 14,174 37,702 37.59%51-510-52-00-5216 GROUP HEALTH INSURANCE 14,894 7,041 7,520 7,810 7,153 7,440 51,858 137,566 37.70%51-510-52-00-5222 GROUP LIFE INSURANCE 36 36 36 36 36 35 217 560 38.69%51-510-52-00-5223 DENTAL INSURANCE 1,126 563 563 563 563 635 4,014 9,354 42.92%51-510-52-00-5224 VISION INSURANCE 165 83 83 83 83 92 587 1,344 43.71%51-510-52-00-5230 UNEMPLOYMENT INSURANCE 272 - 272 - - 272 817 2,000 40.85%51-510-52-00-5231 LIABILITY INSURANCE 6,464 2,184 2,184 2,184 2,184 2,184 17,382 29,590 58.74%Contractual Services51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK 9,886 9,886 9,886 9,886 9,886 9,886 59,316 118,631 50.00%51-510-54-00-5412 TRAINING & CONFERENCES 2,400 312 - - 322 - 3,034 6,500 46.68%51-510-54-00-5415 TRAVEL & LODGING - 127 - - - 622 750 2,000 37.48%51-510-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 827 0.00%51-510-54-00-5426 PUBLISHING & ADVERTISING - - - - - - - 500 0.00%51-510-54-00-5429 WATER SAMPLES - 50 3,465 2,172 - - 5,687 8,000 71.08%51-510-54-00-5430 PRINTING & DUPLICATING 101 1 618 1 1 538 1,262 3,250 38.83%51-510-54-00-5440 TELECOMMUNICATIONS - 2,892 3,117 3,519 3,344 820 13,692 35,000 39.12%14 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201951-510-54-00-5445 TREATMENT FACILITY SERVICES15,617 - 27,630 18,651 13,665 12,868 88,431 145,000 60.99%51-510-54-00-5448 FILING FEES530 298 - 53 212 - 1,093 3,000 36.43%51-510-54-00-5452 POSTAGE & SHIPPING2,536 516 2,542 627 2,577 96 8,894 19,000 46.81%51-510-54-00-5460 DUES & SUBSCRIPTIONS567 729 - - - - 1,296 1,800 71.98%51-510-54-00-5462 PROFESSIONAL SERVICES4,823 6,287 12,010 9,943 9,828 8,977 51,868 65,000 79.80%51-510-54-00-5465 ENGINEERING SERVICES- - 9,602 208 6,259 3,026 19,095 37,500 50.92%51-510-54-00-5480 UTILITIES- 15,520 22,676 24,456 25,079 22,203 109,933 303,709 36.20%51-510-54-00-5483 JULIE SERVICES- - - - - - - 3,000 0.00%51-510-54-00-5485 RENTAL & LEASE PURCHASE45 99 241 45 338 144 911 1,700 53.58%51-510-54-00-5488 OFFICE CLEANING- 65 65 65 65 65 325 1,051 30.92%51-510-54-00-5490VEHICLE MAINTENANCE SERVICES- - 1,540 102 1,904 2,217 5,763 12,000 48.03%51-510-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - - - 3,975 3,975 25,000 15.90%51-510-54-00-5498 PAYING AGENT FEES - - 349 475 - 475 1,299 1,750 74.25%51-510-54-00-5499 BAD DEBT - - - - - - - 10,000 0.00%Supplies51-510-56-00-5600 WEARING APPAREL - 81 - 231 175 236 723 5,100 14.18%51-510-56-00-5620 OPERATING SUPPLIES 126 153 98 299 607 329 1,613 10,500 15.36%51-510-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 307 106 - 12 14 438 2,500 17.53%51-510-56-00-5630 SMALL TOOLS & EQUIPMENT 24 56 4 178 45 - 307 4,000 7.67%51-510-56-00-5638 TREATMENT FACILITY SUPPLIES 7,019 6,136 10,888 19,339 15,478 14,913 73,773 218,438 33.77%51-510-56-00-5640 REPAIR & MAINTENANCE - 608 993 1,561 140 598 3,900 27,500 14.18%51-510-56-00-5664METERS & PARTS 1,876 6,711 20,199 19,097 11,671 23,486 83,041 100,000 83.04%51-510-56-00-5665 JULIE SUPPLIES - 21 48 340 44 198 651 1,200 54.24%51-510-56-00-5695 GASOLINE 91 1,322 1,691 1,622 858 1,928 7,512 24,043 31.24%Capital Outlay51-510-60-00-6022 WELL REHABILITATIONS - - 84 7,541 171 - 7,796 165,000 4.72%51-510-60-00-6025ROAD TO BETTER ROADS PROGRAM- - - 221,417 11,386 126,336 359,139 569,000 63.12%51-510-60-00-6034WHISPERING MEADOWS SUBDIVISION- - 26 9 15 - 50 - 0.00%51-510-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - 3,972 504 - - 4,475 21,608 20.71%51-510-60-00-6060 EQUIPMENT - - - - 616 3,596 4,211 400,000 1.05%51-510-60-00-6066RTE 71 WATERMAIN REPLACEMENT- - - - - - - 42,166 0.00%51-510-60-00-6079 ROUTE 47 EXPANSION 3,781 3,781 3,781 3,781 3,781 - 18,905 45,372 41.67%51-510-60-00-6081CATION EXCHANGE MEDIA REPLACEMENT- - - - - 3,781 3,781 185,000 2.04%15 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 20192015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT - - - - - - - 290,483 0.00%51-510-77-00-8050 INTEREST PAYMENT 75,893 - - - - - 75,893 151,787 50.00%2016 Refunding Bond 51-510-85-00-8000 PRINCIPAL PAYMENT - - - - - - - 1,470,000 0.00%51-510-85-00-8050 INTEREST PAYMENT - 88,225 - - - - 88,225 176,450 50.00%IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT - - - 51,887 - - 51,887 104,423 49.69%51-510-89-00-8050 INTEREST PAYMENT - - - 10,628 - - 10,628 20,607 51.57%2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT - - - - - - - 125,000 0.00%51-510-94-00-8050 INTEREST PAYMENT - 11,375 - - - - 11,375 22,750 50.00%TOTAL FUND REVENUES 87,382 717,403 84,315 765,223 49,597 774,215 2,478,135 4,699,931 52.73%TOTAL FUND EXPENSES 197,015 199,818 181,381 454,934 163,602 288,356 1,485,106 5,770,144 25.74%FUND SURPLUS (DEFICIT) (109,633) 517,586 (97,066) 310,289 (114,005) 485,859 993,029 (1,070,213) SEWER FUND REVENUESCharges for Service52-000-44-00-4435 SEWER MAINTENANCE FEES666 163,928 542 165,360 (90) 166,419 496,827 979,200 50.74%52-000-44-00-4440 SEWER INFRASTRUCTURE FEE(220) 62,291 842 64,219 30 64,942 192,104 370,000 51.92%52-000-44-00-4455 SW CONNECTION FEES - OPS7,400 8,500 5,700 11,900 4,700 3,100 41,300 23,300 177.25%52-000-44-00-4456 SW CONNECTION FEES - CAPITAL21,600 14,400 16,200 5,400 10,800 5,400 73,800 180,000 41.00%52-000-44-00-4462 LATE PENALTIES - SEWER4 2,699 21 2,510 28 3,223 8,486 15,000 56.58%52-000-44-00-4465 RIVER CROSSING FEES300 - - 150 - - 450 - 0.00%Investment Earnings52-000-45-00-4500 INVESTMENT EARNINGS598 582 600 830 769 938 4,317 7,149 60.39%Other Financing Sources52-000-46-00-4850 MISCELANEOUS INCOME309 111 - - - - 420 - 0.00%52-000-49-00-4901 TRANSFER FROM GENERAL47,919 47,919 47,919 47,919 47,919 47,919 287,515 575,030 50.00%TOTAL REVENUES: SEWER FUND78,577 300,429 71,825 298,290 64,156 291,942 1,105,219 2,149,679 51.41%SEWER OPERATIONS EXPENSESSalaries & Wages52-520-50-00-5010 SALARIES & WAGES16,419 13,672 11,211 11,867 12,522 13,894 79,586 265,446 29.98%52-520-50-00-5015 PART-TIME SALARIES1,360 1,520 1,440 1,120 - - 5,440 5,000 108.80%52-520-50-00-5020 OVERTIME47 - - - - 31 78 500 15.64%16 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019Benefits52-520-52-00-5212RETIREMENT PLAN CONTRIBUTION1,505 1,239 1,016 1,075 1,135 1,262 7,231 24,399 29.64%52-520-52-00-5214 FICA CONTRIBUTION 1,304 1,090 897 929 898 1,005 6,124 19,031 32.18%52-520-52-00-5216 GROUP HEALTH INSURANCE 9,127 4,430 4,349 5,434 4,083 5,010 32,433 98,202 33.03%52-520-52-00-5222 GROUP LIFE INSURANCE 16 16 16 16 16 16 96 314 30.44%52-520-52-00-5223 DENTAL INSURANCE 639 320 320 320 320 392 2,310 6,433 35.91%52-520-52-00-5224 VISION INSURANCE 88 44 44 44 44 54 316 879 35.96%52-520-52-00-5230 UNEMPLOYMENT INSURANCE 143 - 143 - - 143 430 750 57.30%52-520-52-00-5231 LIABILITY INSURANCE 3,133 1,058 1,058 1,058 1,058 1,058 8,424 14,052 59.95%Contractual Services52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK 3,558 3,558 3,558 3,558 3,558 3,558 21,348 42,696 50.00%52-520-54-00-5412 TRAINING & CONFERENCES 707 276 150 - - 240 1,373 2,500 54.92%52-520-54-00-5415 TRAVEL & LODGING 2 130 - - - 637 769 2,000 38.46%52-520-54-00-5430 PRINTING & DUPLICATING 47 1 289 1 - 308 647 1,500 43.10%52-520-54-00-5440 TELECOMMUNICATIONS- 636 684 707 662 227 2,916 9,000 32.40%52-520-54-00-5444 LIFT STATION SERVICES93 138 - 1,185 149 - 1,564 75,000 2.09%52-520-54-00-5462 PROFESSIONAL SERVICES1,060 1,022 1,177 1,518 1,665 1,293 7,736 43,000 17.99%52-520-54-00-5480 UTILITIES- 1,937 1,488 1,628 1,418 1,465 7,936 22,472 35.31%52-520-54-00-5483 JULIE SERVICES- - - - - - - 3,000 0.00%52-520-54-00-5485 RENTAL & LEASE PURCHASE45 12 106 135 224 106 628 1,000 62.77%52-520-54-00-5488 OFFICE CLEANING- 65 65 65 65 65 325 759 42.82%52-520-54-00-5490VEHICLE MAINTENANCE SERVICES1,240 - - - 37 - 1,277 10,000 12.77%52-520-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - - 4,000 - 4,000 16,000 25.00%52-520-54-00-5498 PAYING AGENT FEES - - - - - - - 750 0.00%52-520-54-00-5499 BAD DEBT - - - - - - - 3,000 0.00%Supplies52-520-56-00-5600 WEARING APPAREL - 384 67 291 - - 742 3,980 18.64%52-520-56-00-5610 OFFICE SUPPLIES - - - 17 253 479 749 1,000 74.85%52-520-56-00-5613 LIFT STATION MAINTENANCE - 104 1,223 1,171 1,193 27 3,719 8,000 46.48%52-520-56-00-5620 OPERATING SUPPLIES 248 37 156 241 973 419 2,073 9,000 23.03%52-520-56-00-5628VEHICLE MAINTENANCE SUPPLIES(105) 165 - 39 6 99 204 10,000 2.04%52-520-56-00-5630 SMALL TOOLS & EQUIPMENT 59 19 87 152 25 - 342 2,000 17.10%52-520-56-00-5640 REPAIR & MAINTENANCE - - - 861 - - 861 5,000 17.22%52-520-56-00-5665 JULIE SUPPLIES - - - - - - - 1,200 0.00%17 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201952-520-56-00-5695 GASOLINE91 1,327 1,695 1,627 863 1,936 7,539 22,470 33.55%Capital Outlay52-520-60-00-6001 SCADA SYSTEM- - - - - - - 67,000 0.00%52-520-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 7,268 - 36,203 1,652 45,123 137,000 32.94%52-520-60-00-6034WHISPERING MEADOWS SUBDIVISION- - 40 13 22 - 75 - 0.00%52-520-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - 209 27 - - 236 11,373 2.07%52-520-60-00-6066RTE 71 SEWER MAIN REPLACEMENT- - - - - - - 63,000 0.00%52-520-60-00-6070 VEHICLES - - - - - - - 50,000 0.00%52-520-60-00-6079 ROUTE 47 EXPANSION 1,873 1,873 1,873 1,873 1,873 1,873 11,241 22,488 49.99%Developer Commitments - Lennar52-520-75-00-7500LENNAR-RAINTREE SW RECAPTURE- - - - - - - 30,721 0.00%2003 IRBB Debt Certificates52-520-90-00-8000 PRINCIPAL PAYMENT - - - - - - - 135,000 0.00%52-520-90-00-8050 INTEREST PAYMENT - - 14,834 - - - 14,834 29,668 50.00%2011 Refunding Bond52-520-92-00-8000 PRINCIPAL PAYMENT - - - - - - - 845,000 0.00%52-520-92-00-8050 INTEREST PAYMENT - 144,557 - - - - 144,557 289,114 50.00%IEPA Loan L17-11530052-520-96-00-8000 PRINCIPAL PAYMENT - - - 52,832 - - 52,832 52,832 100.00%52-520-96-00-8050 INTEREST PAYMENT - - - 693 - - 693 693 100.04%Other Financing Uses52-520-99-00-9951 TRANSFER TO WATER 6,156 6,156 6,156 6,156 6,156 6,156 36,938 73,875 50.00%TOTAL FUND REVENUES 78,577 300,429 71,825 298,290 64,156 291,942 1,105,219 2,149,679 51.41%TOTAL FUND EXPENSES 48,856 185,788 61,621 96,652 79,420 43,408 515,744 2,538,097 20.32%FUND SURPLUS (DEFICIT) 29,721 114,641 10,204 201,638 (15,264) 248,534 589,475 (388,418) LAND CASH REVENUES72-000-47-00-4701 WHITE OAK- - - 1,406 - - 1,406 - 0.00%72-000-47-00-4703 AUTUMN CREEK3,003 - - - 3,003 - 6,006 6,606 90.91%72-000-47-00-4704 BLACKBERRY WOODS568 - - - - - 568 15,909 3.57%72-000-47-00-4706 CALEDONIA1,007 1,007 - - 2,013 - 4,027 16,341 24.64%72-000-47-00-4708 COUNTRY HILLS1,538 - - 769 - - 2,307 8,000 28.84%72-000-47-00-4724 KENDALL MARKETPLACE- - - - - 324 324 2,024 16.00%18 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201972-000-47-00-4736 BRIARWOOD- 2,205 4,410 2,205 - - 8,820 9,555 92.31%72-000-48-00-4850 MISCELLANEOUS INCOME- 20 - - - - 20 - 0.00%TOTAL REVENUES: LAND CASH 6,116 3,231 4,410 4,380 5,016 324 23,477 58,435 40.18%LAND CASH EXPENDITURES72-720-54-00-5485 RENTAL & LEASE PURCHASE- - - 5,035 - - 5,035 4,850 103.81%72-720-60-00-6043 BRISTOL BAY REGIONAL PARK- - - - - - - 25,000 0.00%72-720-60-00-6045 RIVERFRONT PARK- - - - - - - 50,000 0.00%72-720-60-00-6067BLACKBERRY CREEK NATURE PRESERVE- - - - - - - 25,000 0.00%TOTAL FUND REVENUES 6,116 3,231 4,410 4,380 5,016 324 23,477 58,435 40.18%TOTAL FUND EXPENDITURES - - - 5,035 - - 5,035 104,850 4.80%FUND SURPLUS (DEFICIT) 6,116 3,231 4,410 (655) 5,016 324 18,442 (46,415) PARK & RECREATION REVENUESCharges for Service79-000-44-00-4402 SPECIAL EVENTS 22,500 3,262 32,843 5,162 1,351 3,937 69,055 90,000 76.73%79-000-44-00-4403 CHILD DEVELOPMENT 14,922 1,844 4,713 15,229 12,638 13,260 62,606 145,000 43.18%79-000-44-00-4404 ATHLETICS AND FITNESS 37,842 42,374 50,606 16,216 24,525 27,772 199,335 365,000 54.61%79-000-44-00-4441 CONCESSION REVENUE 5,681 18,224 6,206 2,195 4,348 5,742 42,396 32,000 132.49%Investment Earnings79-000-45-00-4500 INVESTMENT EARNINGS 126 103 110 109 105 88 639 1,500 42.59%Reimbursements79-000-46-00-4690 REIMB - MISCELLANEOUS - - 830 - - - 830 - 0.00%Miscellaneous79-000-48-00-4820 RENTAL INCOME 48,650 950 750 750 350 350 51,800 54,500 95.05%79-000-48-00-4825 PARK RENTALS2,838 2,715 7,435 1,559 2,525 924 17,996 15,000 119.97%79-000-48-00-4843 HOMETOWN DAYS6,775 740 1,885 6,685 101,137 7,056 124,278 108,000 115.07%79-000-48-00-4846 SPONSORSHIPS & DONATIONS5,419 6,440 1,155 1,450 - 1,005 15,468 20,000 77.34%79-000-48-00-4850 MISCELLANEOUS INCOME1,182 1,876 360 1,172 54 20 4,664 3,000 155.46%Other Financing Sources79-000-49-00-4901 TRANSFER FROM GENERAL117,582 117,582 117,582 117,582 117,582 117,582 705,494 1,410,988 50.00%TOTAL REVENUES: PARK & RECREATION263,516 196,109 224,475 168,109 264,616 177,735 1,294,560 2,244,988 57.66%PARKS DEPARTMENT EXPENDITURESSalaries & Wages79-790-50-00-5010 SALARIES & WAGES64,605 46,935 40,129 38,309 40,855 42,261 273,094 552,859 49.40%79-790-50-00-5015 PART-TIME SALARIES6,796 6,841 7,142 6,784 5,915 4,732 38,209 51,000 74.92%19 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 201979-790-50-00-5020 OVERTIME73 318 1,549 - 774 651 3,364 5,000 67.29%Benefits79-790-52-00-5212RETIREMENT PLAN CONTRIBUTION6,057 4,431 3,885 3,602 3,928 4,029 25,932 52,725 49.18%79-790-52-00-5214 FICA CONTRIBUTION 5,328 3,998 3,595 3,302 3,489 3,483 23,194 44,715 51.87%79-790-52-00-5216 GROUP HEALTH INSURANCE 29,685 13,216 17,510 11,076 12,345 14,256 98,087 153,747 63.80%79-790-52-00-5222 GROUP LIFE INSURANCE 54 54 54 48 48 48 306 645 47.51%79-790-52-00-5223 DENTAL INSURANCE 1,918 905 905 793 868 1,018 6,408 10,866 58.97%79-790-52-00-5224 VISION INSURANCE 270 128 128 108 121 147 902 1,537 58.72%Contractual Services79-790-54-00-5412 TRAINING & CONFERENCES 2,400 - - - - - 2,400 7,000 34.29%79-790-54-00-5415 TRAVEL & LODGING - - - - - - - 3,000 0.00%79-790-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 662 0.00%79-790-54-00-5440 TELECOMMUNICATIONS - 627 712 685 668 655 3,346 6,500 51.48%79-790-54-00-5462 PROFESSIONAL SERVICES - 203 117 231 92 192 835 9,400 8.88%79-790-54-00-5466 LEGAL SERVICES - - 43 194 - - 237 3,000 7.88%79-790-54-00-5485 RENTAL & LEASE PURCHASE 95 - 95 651 189 95 1,124 2,500 44.94%79-790-54-00-5488 OFFICE CLEANING - 254 254 254 254 254 1,270 2,876 44.16%79-790-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 7,164 8,752 1,595 25 17,536 50,000 35.07%Supplies79-790-56-00-5600 WEARING APPAREL 305 584 25 - 58 651 1,623 6,220 26.10%79-790-56-00-5620 OPERATING SUPPLIES 115 2,806 2,554 411 2,619 399 8,903 25,000 35.61%79-790-56-00-5630 SMALL TOOLS & EQUIPMENT - 50 412 307 370 361 1,500 6,000 25.01%79-790-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 2,000 - 2,000 2,000 100.00%79-790-56-00-5640 REPAIR & MAINTENANCE - 6,897 5,734 3,860 15,999 12,681 45,171 126,000 35.85%79-790-56-00-5695 GASOLINE - 1,523 1,984 2,627 1,697 - 7,832 25,410 30.82%TOTAL EXPENDITURES: PARKS DEPT 117,698 89,770 93,991 81,994 93,885 85,936 563,273 1,148,662 49.04%RECREATION DEPARTMENT EXPENDITURESSalaries & Wages79-795-50-00-5010 SALARIES & WAGES 40,742 31,071 28,135 27,764 27,014 27,764 182,489 359,002 50.83%79-795-50-00-5015 PART-TIME SALARIES 1,559 1,150 1,569 1,295 3,908 1,763 11,244 41,000 27.42%79-795-50-00-5045 CONCESSION WAGES 2,436 3,201 1,972 371 1,458 1,677 11,115 15,000 74.10%79-795-50-00-5046 PRE-SCHOOL WAGES 4,141 20 20 317 1,753 4,606 10,856 40,000 27.14%79-795-50-00-5052 INSTRUCTORS WAGES 4,051 3,443 2,391 1,071 2,003 2,953 15,912 40,000 39.78%20 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019Benefits79-795-52-00-5212RETIREMENT PLAN CONTRIBUTION3,833 2,904 2,620 2,522 2,454 2,522 16,855 37,514 44.93%79-795-52-00-5214 FICA CONTRIBUTION 3,977 2,903 2,535 2,285 2,692 2,893 17,286 36,761 47.02%79-795-52-00-5216 GROUP HEALTH INSURANCE 14,969 7,469 6,976 7,269 8,791 9,690 55,163 101,795 54.19%79-795-52-00-5222 GROUP LIFE INSURANCE 37 37 37 37 37 37 220 440 50.03%79-795-52-00-5223 DENTAL INSURANCE 1,090 545 545 545 545 545 3,814 6,539 58.33%79-795-52-00-5224 VISION INSURANCE 158 79 79 79 79 79 553 948 58.33%Contractual Services79-795-54-00-5410 TUITION RIMBURSEMENT - - - - - - - 9,648 0.00%79-795-54-00-5412 TRAINING & CONFERENCES - 710 2,355 - 60 - 3,125 5,000 62.50%79-795-54-00-5415 TRAVEL & LODGING - - - - - - - 3,000 0.00%79-795-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 2,812 0.00%79-795-54-00-5426 PUBLISHING & ADVERTISING - - 255 3,352 11,813 397 15,818 55,000 28.76%79-795-54-00-5440 TELECOMMUNICATIONS - 676 823 829 846 549 3,723 8,000 46.54%79-795-54-00-5447 SCHOLARSHIPS - - - - - - - 2,500 0.00%79-795-54-00-5452 POSTAGE & SHIPPING 792 176 248 237 250 341 2,044 3,500 58.39%79-795-54-00-5460 DUES & SUBSCRIPTIONS - - - - 675 - 675 3,000 22.50%79-795-54-00-5462 PROFESSIONAL SERVICES 6,131 9,848 18,530 18,743 10,143 13,329 76,724 100,000 76.72%79-795-54-00-5480 UTILITIES - 406 954 1,110 813 852 4,135 14,292 28.93%79-795-54-00-5485 RENTAL & LEASE PURCHASE 135 60 95 95 249 95 728 3,000 24.27%79-795-54-00-5488 OFFICE CLEANING - 525 525 525 525 525 2,625 3,992 65.76%79-795-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 67 1,045 15 72 1,199 3,000 39.96%Supplies79-795-56-00-5602 HOMETOWN DAYS SUPPLIES 10,800 - - 51,544 49,835 4,348 116,528 100,000 116.53%79-795-56-00-5606 PROGRAM SUPPLIES 8,633 12,424 22,832 8,549 13,214 4,748 70,401 160,000 44.00%79-795-56-00-5607 CONCESSION SUPPLIES 114 2,693 5,640 2,117 741 2,561 13,866 18,000 77.03%79-795-56-00-5610 OFFICE SUPPLIES - - - - 613 528 1,141 3,000 38.04%79-795-56-00-5620 OPERATING SUPPLIES - - 1,950 2,170 2,434 1,613 8,167 15,000 54.45%79-795-56-00-5640 REPAIR & MAINTENANCE 36 60 6 77 147 32 357 2,000 17.87%79-795-56-00-5695 GASOLINE - - 39 - - - 39 1,000 3.94%TOTAL EXPENDITURES: RECREATION DEPT 103,632 80,398 101,199 133,948 143,108 84,518 646,802 1,194,743 54.14%TOTAL FUND REVENUES 263,516 196,109 224,475 168,109 264,616 177,735 1,294,560 2,244,988 57.66%TOTAL FUND EXPENDITURES 221,330 170,167 195,190 215,942 236,993 170,454 1,210,075 2,343,405 51.64%FUND SURPLUS (DEFICIT) 42,186 25,941 29,285 (47,833) 27,623 7,281 84,485 (98,417) 21 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019LIBRARY OPERATIONS REVENUESTaxes82-000-40-00-4000 PROPERTY TAXES 58,036 298,555 12,300 25,236 278,962 22,101 695,188 699,220 99.42%82-000-40-00-4083 PROPERTY TAXES-DEBT SERVICE 65,634 337,641 13,910 28,540 315,483 24,994 786,202 793,028 99.14%Intergovernmental82-000-41-00-4120 PERSONAL PROPERTY TAX 1,460 - 862 103 - 1,501 3,927 5,250 74.80%82-000-41-00-4170 STATE GRANTS - - - - 21,151 - 21,151 20,000 105.76%Fines & Forfeits82-000-43-00-4330 LIBRARY FINES 434 712 492 1,669 279 1,168 4,753 8,500 55.92%Charges for Service82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS 1,193 882 880 990 966 475 5,386 8,000 67.32%82-000-44-00-4422 COPY FEES 294 322 441 399 264 361 2,081 3,750 55.49%82-000-44-00-4439 PROGRAM FEES - 15 20 23 - - 58 - 0.00%Investment Earnings82-000-45-00-4500 INVESTMENT EARNINGS 735 680 817 1,079 1,377 1,394 6,082 10,000 60.82%Miscellaneous82-000-48-00-4820 RENTAL INCOME 200 - - 175 - 325 700 2,000 35.00%82-000-48-00-4850 MISCELLANEOUS INCOME 1,981 370 52 - - 27 2,431 2,000 121.53%Other Financing Sources82-000-49-00-4901 TRANSFER FROM GENERAL5,588 1,830 2,002 1,830 1,830 2,002 15,080 25,003 60.31%TOTAL REVENUES: LIBRARY 135,555 641,006 31,777 60,044 620,311 54,348 1,543,040 1,576,751 97.86%LIBRARY OPERATIONS EXPENDITURESSalaries & Wages82-820-50-00-5010 SALARIES & WAGES30,988 21,451 20,903 20,903 20,902 20,903 136,049 278,394 48.87%82-820-50-00-5015 PART-TIME SALARIES19,549 12,675 12,560 12,752 12,651 13,938 84,125 196,000 42.92%Benefits82-820-52-00-5212RETIREMENT PLAN CONTRIBUTION2,821 1,957 1,907 1,907 1,907 1,907 12,408 25,541 48.58%82-820-52-00-5214 FICA CONTRIBUTION 3,804 2,552 2,501 2,516 2,508 2,607 16,488 35,544 46.39%82-820-52-00-5216 GROUP HEALTH INSURANCE 11,099 5,301 5,112 5,461 5,158 5,034 37,166 81,184 45.78%82-820-52-00-5222 GROUP LIFE INSURANCE 31 31 31 31 31 31 185 387 47.80%82-820-52-00-5223 DENTAL INSURANCE 1,165 582 582 582 582 582 4,076 6,987 58.34%82-820-52-00-5224 VISION INSURANCE 169 84 84 84 84 84 590 1,012 58.33%82-820-52-00-5230 UNEMPLOYMENT INSURANCE 172 - 172 - - 172 516 750 68.83%82-820-52-00-5231 LIABILITY INSURANCE 5,416 1,830 1,830 1,830 1,830 1,830 14,564 24,253 60.05%22 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019Contractual Services82-820-54-00-5412 TRAINING & CONFERENCES - - - - - - - 2,000 0.00%82-820-54-00-5415 TRAVEL & LODGING - - - - - - - 1,500 0.00%82-820-54-00-5426 PUBLISHING & ADVERTISING - - - 485 (52) 55 488 2,000 24.41%82-820-54-00-5440 TELECOMMUNICATIONS - 832 - 842 - 422 2,095 6,000 34.92%82-820-54-00-5452 POSTAGE & SHIPPING - 45 9 8 20 20 102 750 13.63%82-820-54-00-5460 DUES & SUBSCRIPTIONS 1,533 13 13 - 119 1,650 3,328 11,000 30.25%82-820-54-00-5462 PROFESSIONAL SERVICES 4,059 1,983 1,181 3,384 1,339 2,750 14,697 40,000 36.74%82-820-54-00-5466 LEGAL SERVICES - - - 630 - - 630 3,000 21.00%82-820-54-00-5468 AUTOMATION 2,249 - - 3,804 - 4,299 10,351 20,000 51.76%82-820-54-00-5480 UTILITIES - - 559 774 - 825 2,158 11,130 19.39%82-820-54-00-5495OUTSIDE REPAIR & MAINTENANCE248 4,921 7,359 1,343 2,640 9,527 26,038 50,000 52.08%82-820-54-00-5498 PAYING AGENT FEES - 1,100 - 589 - - 1,689 1,700 99.32%Supplies82-820-56-00-5610 OFFICE SUPPLIES - 112 437 500 528 1,011 2,588 8,000 32.36%82-820-56-00-5620 OPERATING SUPPLIES - 309 23 408 - - 740 3,000 24.68%82-820-56-00-5621 CUSTODIAL SUPPLIES - 1,397 - 120 918 100 2,534 8,000 31.68%82-820-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - - 2,000 0.00%82-820-56-00-5671 LIBRARY PROGRAMMING - 22 61 - 376 131 589 1,000 58.95%82-820-56-00-5675 EMPLOYEE RECOGNITION - - - - 70 - 70 200 35.22%82-820-56-00-5685 DVD'S - - - - - - - 500 0.00%82-820-56-00-5686 BOOKS - - - 273 - 22 295 1,500 19.67%2006 Bond82-820-84-00-8000 PRINCIPAL PAYMENT - - - - - - - 50,000 0.00%82-820-84-00-8050 INTEREST PAYMENT - 11,306 - - - - 11,306 22,613 50.00%2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT - - - - - - - 585,000 0.00%82-820-99-00-8050 INTEREST PAYMENT - 69,700 - - - - 69,700 139,400 50.00%TOTAL FUND REVENUES 135,555 641,006 31,777 60,044 620,311 54,348 1,543,040 1,576,751 97.86%TOTAL FUND EXPENDITURES 83,303 138,204 55,325 59,226 51,613 67,898 455,569 1,620,345 28.12%FUND SURPLUS (DEFICIT)52,251 502,802 (23,548) 818 568,697 (13,550) 1,087,471 (43,594) 23 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019LIBRARY CAPITAL REVENUES84-000-42-00-4214 DEVELOPMENT FEES 9,800 4,400 7,300 2,800 59,900 3,750 87,950 50,000 175.90%84-000-45-00-4500 INVESTMENT EARNINGS 62 50 56 62 60 57 348 100 347.66%84-000-48-00-4850 MISCELLANEOUS INCOME - 29 - - - - 29 - 0.00%TOTAL REVENUES: LIBRARY CAPITAL 9,862 4,479 7,356 2,862 59,960 3,807 88,326 50,100 176.30%LIBRARY CAPITAL EXPENDITURES84-840-54-00-5460 E-BOOK SUBSCRIPTIONS - - - - - - - 3,500 0.00%84-840-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - - 15,000 0.00%84-840-56-00-5683 AUDIO BOOKS - 157 233 95 240 375 1,100 3,500 31.42%84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC - - 343 100 - - 443 500 88.53%84-840-56-00-5685 DVD'S - 127 119 246 313 222 1,028 3,000 34.25%84-840-56-00-5686 BOOKS - 1,958 3,713 2,427 2,364 2,941 13,402 50,000 26.80%TOTAL FUND REVENUES 9,862 4,479 7,356 2,862 59,960 3,807 88,326 50,100 176.30%TOTAL FUND EXPENDITURES - 2,241 4,408 2,867 2,918 3,538 15,972 75,500 21.16%FUND SURPLUS (DEFICIT) 9,862 2,238 2,948 (5) 57,042 269 72,354 (25,400) COUNTRYSIDE TIF REVENUES87-000-40-00-4000 PROPERTY TAXES 96 64,536 619 31,741 62,981 2,624 162,598 232,318 69.99%87-000-48-00-4850 MISCELLANEOUS INCOME 0 0 - - - - 0 - 0.00%TOTAL REVENUES: COUNTRYSIDE TIF 96 64,536 619 31,741 62,981 2,624 162,598 232,318 69.99%COUNTRYSIDE TIF EXPENDITURESContractual Services87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK939 939 939 939 939 939 5,631 11,263 50.00%87-870-54-00-5425 TIF INCENTIVE PAYOUT- - - - - - - 700,000 0.00%87-870-54-00-5462 PROFESSIONAL SERVICES- - - 129 - - 129 2,000 6.45%87-870-54-00-5498 PAYING AGENT FEES- - 126 - - - 126 700 17.95%2015A Bond87-870-77-00-8000 PRINCIPAL PAYMENT - - - - - - - 104,517 0.00%87-870-77-00-8050 INTEREST PAYMENT 27,307 - - - - - 27,307 54,613 50.00%24 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 20192014 Refunding Bond87-870-93-00-8050 INTEREST PAYMENT 25,358 - - - - - 25,358 50,715 50.00%TOTAL FUND REVENUES 96 64,536 619 31,741 62,981 2,624 162,598 232,318 69.99%TOTAL FUND EXPENDITURES 53,603 939 1,064 1,068 939 939 58,550 923,808 6.34%FUND SURPLUS (DEFICIT) (53,507) 63,598 (445) 30,674 62,042 1,686 104,047 (691,490) DOWNTOWN TIF REVENUES88-000-40-00-4000 PROPERTY TAXES 8,667 30,817 406 2,477 25,571 6,172 74,111 80,000 92.64%88-000-48-00-4850 MISCELLANEOUS INCOME - 17 - - - - 17 - 0.00%TOTAL REVENUES: DOWNTOWN TIF 8,667 30,835 406 2,477 25,571 6,172 74,128 80,000 92.66%DOWNTOWN TIF EXPENDITURESContractual Services88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK 2,687 2,687 2,687 2,687 2,687 2,687 16,123 32,246 50.00%88-880-54-00-5425 TIF INCENTIVE PAYOUT - - - - - - - 20,000 0.00%88-880-54-00-5462 PROFESSIONAL SERVICES - - - - - - - 1,000 0.00%88-880-54-00-5466 LEGAL SERVICES - 527 43 - 108 204 882 15,000 5.88%88-880-54-00-5470 FACADE REHAB PROGRAM- - - - - - - 25,000 0.00%Capital Outlay88-880-60-00-6000 PROJECT COSTS- - - 104 - 312 416 27,500 1.51%88-880-60-00-6015 DOWNTOWN HILL- - - - - - - 50,000 0.00%88-880-60-00-6048DOWNTOWN STREETSCAPE IMPROV- - - - - - - 30,000 0.00%88-880-60-00-6079 ROUTE 47 EXPANSION 624 624 624 624 624 624 3,744 7,488 50.00%FNBO Loan - 102 E Van Emmon Building88-880-81-00-8000 PRINCIPAL PAYMENT - 200,000 - - - 200,000 200,000 100.00%88-880-81-00-8050 INTEREST PAYMENT - 18,250 - - - 18,250 18,250 100.00%TOTAL FUND REVENUES 8,667 30,835 406 2,477 25,571 6,172 74,128 80,000 92.66%TOTAL FUND EXPENDITURES 3,311 222,088 3,354 3,415 3,419 3,827 239,415 426,484 56.14%FUND SURPLUS (DEFICIT) 5,356 (191,253) (2,948) (939) 22,153 2,345 (165,287) (346,484) DOWNTOWN TIF II REVENUES89-000-40-00-4000 PROPERTY TAXES 2,001 9,875 271 373 9,711 1,940 24,171 - 0.00%TOTAL REVENUES: DOWNTOWN TIF II 2,001 9,875 271 373 9,711 1,940 24,171 - 0.00%25 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2020 ACCOUNT NUMBER DESCRIPTION May-19 June-19 July-19 August-19 September-19 October-19 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2020 BUDGET REPORTFor the Month Ended October 31, 2019DOWNTOWN TIF II EXPENDITURES89-890-54-00-5462 PROFESSIONAL SERVICES - - - - 1,753 - 1,753 10,000 17.53%89-890-54-00-5466 LEGAL SERVICES - - 753 1,387 4,375 538 7,052 10,000 70.52%89-890-54-00-5470 FACADE REHAB PROGRAM - - - - - - - 25,000 0.00%TOTAL FUND REVENUES 2,001 9,875 271 373 9,711 1,940 24,171 - 0.00%TOTAL FUND EXPENDITURES - - 753 1,387 6,128 538 8,805 45,000 19.57%FUND SURPLUS (DEFICIT) 2,001 9,875 (481) (1,013) 3,583 1,402 15,366 (45,000) 26 October YTD % of FY 2020 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) Revenues Local Taxes Property Taxes 101,635$ 3,197,300$ 99.1% 3,225,250$ 3,122,987$ 2.38% Municipal Sales Tax 285,760 1,581,342 50.2% 3,151,800 1,531,580 3.25% Non-Home Rule Sales Tax 218,207 1,204,778 49.5% 2,432,700 1,177,332 2.33% Electric Utility Tax -347,195 48.9% 710,000 357,330 -2.84% Natural Gas Tax 9,388 88,820 35.5% 250,000 83,459 6.42% Excise Tax 22,013 140,262 44.7% 313,625 161,857 -13.34% Telephone Utility Tax 695 4,170 50.0%8,340 4,170 0.00% Cable Franchise Fees 11,477 151,677 52.3% 290,000 141,130 7.47% Hotel Tax 7,750 46,950 58.7% 80,000 46,806 0.31% Video Gaming Tax 10,380 72,498 51.8% 140,000 68,563 5.74% Amusement Tax 3,593 183,220 89.4% 205,000 183,784 -0.31% Admissions Tax 146,143 146,143 104.4% 140,000 -0.00% Business District Tax 30,132 184,725 43.2% 427,500 203,098 -9.05% Auto Rental Tax 1,902 8,664 59.8% 14,500 7,982 8.54% Total Taxes 849,076$ 7,357,742$ 64.6% 11,388,715$ 7,090,078$ 3.78% Intergovernmental State Income Tax 201,938$ 1,122,685$ 58.6% 1,916,366$ 962,170$ 16.68% Local Use Tax 51,886 299,599 49.7% 602,966 254,720 17.62% Road & Bridge Tax 4,208 129,943 100.0% 130,000 127,705 1.75% Personal Property Replacement Tax 4,529 11,850 69.7% 17,000 8,192 44.65% Other Intergovernmental 12,562 16,436 44.5% 36,900 6,874 139.11% Total Intergovernmental 275,124$ 1,580,514$ 58.5% 2,703,232$ 1,359,661$ 16.24% Licenses & Permits Liquor Licenses 2,135$10,801$ 19.3% 56,000$ 6,149$75.66% Building Permits 40,277 248,373 71.0% 350,000 266,740 -6.89% Other Licenses & Permits 523 4,894 65.2%7,500 3,280 49.19% Total Licenses & Permits 42,935$ 264,067$ 63.9% 413,500$ 276,169$ -4.38% Fines & Forfeits Circuit Court Fines 3,664$19,706$ 43.8% 45,000$ 22,166$ -11.10% Administrative Adjudication 1,635 11,391 38.0% 30,000 12,265 -7.12% Police Tows 35 15,500 31.0% 50,000 22,209 -30.21% Other Fines & Forfeits -270 67.5%400 185 45.95% Total Fines & Forfeits 5,334$46,867$ 37.4% 125,400$ 56,825$ -17.52% Charges for Services ^Garbage Surcharge 211,416$ 631,666$ 51.6% 1,224,875$ 596,701$ 5.86% ^Late PMT Penalties - Garbage 4,815 12,391 59.0% 21,000 10,718 15.61% ^UB Collection Fees 28,547 85,063 51.6% 165,000 80,703 5.40% Administrative Chargebacks 17,070 102,418 50.0% 204,836 97,194 5.37% Other Services -1,388 277.5%500 -0.00% Total Charges for Services 261,847$ 832,926$ 51.5% 1,616,211$ 785,316$ 6.06% Investment Earnings 11,990$ 68,733$ 85.9% 80,000$ 33,597$ 104.58% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2019 * Fiscal Year 2019 For the Month Ended October 31, 2018 27 October YTD % of FY 2020 Actual Actual Budget Budget YTD Actual % Change UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2019 * Fiscal Year 2019 For the Month Ended October 31, 2018 GENERAL FUND (01) (continued) Reimbursements/Miscellaneous/Transfers In Reimb - Engineering & Legal Expenses -$-$0.0% 25,000$ 1,246$-100.00% Other Reimbursements 355 24,177 48.4% 50,000 15,158 59.50% Rental Income 775 3,735 53.4%7,000 3,470 7.64% Miscellaneous Income & Transfers In 1 18,161 30.2% 60,180 11 0.00% Total Miscellaneous 1,131$46,073$ 32.4% 142,180$ 19,885$ 131.70% Total Revenues and Transfers 1,447,437$ 10,196,922$ 61.9% 16,469,238$ 9,621,531$ 5.98% Expenditures Administration 67,800$ 464,013$ 48.2%962,572$ 465,949$ -0.42% 50 Salaries 44,287 288,210 48.0% 600,095 291,614 -1.17% 52 Benefits 15,113 114,389 51.9% 220,528 119,159 -4.00% 54 Contractual Services 7,224 57,678 43.7% 131,949 52,418 10.04% 56 Supplies 1,176 3,735 37.4% 10,000 2,758 35.44% Finance 40,252$ 258,877$ 48.7%531,841$ 249,853$ 3.61% 50 Salaries 22,907 146,284 48.5% 301,372 138,573 5.56% 52 Benefits 8,340 57,385 47.9% 119,719 59,403 -3.40% 54 Contractual Services 8,757 54,913 50.7% 108,250 51,390 6.86% 56 Supplies 248 295 11.8%2,500 487 -39.42% Police 361,499$ 3,428,866$ 57.9%5,923,525$ 3,140,564$ 9.18% Salaries 226,801 1,593,704 49.2% 3,238,248 1,446,519 10.18% Overtime 4,039 64,905 58.5% 111,000 46,667 39.08% 52 Benefits 107,122 1,600,867 73.6% 2,175,164 1,457,702 9.82% 54 Contractual Services 16,126 115,727 42.8% 270,613 146,984 -21.27% 56 Supplies 7,410 53,662 41.8% 128,500 42,692 25.70% Community Development 73,183$ 408,757$ 43.9%930,389$ 409,709$ -0.23% 50 Salaries 38,102 251,546 48.3% 520,619 226,884 10.87% 52 Benefits 13,139 96,961 52.5% 184,592 83,466 16.17% 54 Contractual Services 21,557 55,991 25.7% 217,523 95,161 -41.16% 56 Supplies 385 4,259 55.6%7,655 4,198 1.46% PW - Street Ops & Sanitation 172,953$ 779,406$ 33.7%2,315,961$ 802,620$ -2.89% Salaries 26,066 178,656 43.1% 414,921 200,055 -10.70% Overtime 236 1,079 5.4% 20,000 277 0.00% 52 Benefits 12,479 88,395 45.6% 193,915 105,243 -16.01% 54 Contractual Services 111,594 464,238 33.5% 1,385,782 445,789 4.14% 56 Supplies 22,578 47,039 15.6% 301,343 51,256 -8.23% Administrative Services 705,107$ 2,607,472$ 43.1%6,054,950$ 2,517,613$ 3.57% 50 Salaries -900 180.0%500 -0.00% 52 Benefits 25,928 229,082 60.3% 379,699 211,285 8.42% 54 Contractual Services 360,061 1,084,711 35.2% 3,079,351 796,963 36.11% 56 Supplies -- 0.0% 15,000 -0.00% 99 Transfers Out 319,118 1,292,779 50.1% 2,580,400 1,509,365 -14.35% Total Expenditures and Transfers 1,420,793$ 7,947,391$ 47.5% 16,719,238$ 7,586,308$ 4.76% Surplus(Deficit)26,644$ 2,249,531$ (250,000)$ 2,035,223$ ^ modified accrual basis * October represents 50% of fiscal year 2020 50 50 28 October YTD % of FY 2020 Actual Actual Budget Budget YTD Actual % Change WATER FUND (51) Revenues ^ Water Sales 548,019$ 1,624,701$ 50.3% 3,228,300$ 1,770,155$ -8.22% ^ Water Infrastructure Fees 132,957 396,575 51.6% 768,000 384,380 3.17% ^ Late Penalties 23,680 59,305 53.9% 110,000 54,843 8.14% Water Connection Fees 32,100 172,894 75.2% 230,000 243,710 -29.06% Bulk Water Sales -- 0.0%5,000 2,800 -100.00% Water Meter Sales 11,178 70,615 117.7% 60,000 98,930 -28.62% Total Charges for Services 747,934$ 2,324,090$ 52.8% 4,401,300$ 2,554,818$ -9.03% BUILD Program -$-$0.0%-$24,805$ -100.00% Investment Earnings 2,488$11,623$ 48.7% 23,851$ 6,069$91.52% Reimbursements/Miscellaneous/Transfers In Reimbursements -$-$0.0%-$9,372$-100.00% Rental Income 8,894 52,207 54.5% 95,749 31,052 68.13% Miscellaneous Income & Transfers In 14,898 90,214 50.4% 179,031 71,395 26.36% Total Miscellaneous 23,793$ 142,421$ 51.8% 274,780$ 111,819$ 27.37% Total Revenues and Transfers 774,215$ 2,478,135$ 52.7% 4,699,931$ 2,697,511$ -8.13% Expenses Water Operations Salaries 30,873$ 189,963$ 37.4% 507,935$ 215,308$ -11.77% Overtime 365 3,893 32.4% 12,000 3,894 -0.02% 52 Benefits 15,791 106,304 40.4% 263,064 121,448 -12.47% 54 Contractual Services 65,911 376,623 46.8% 804,218 301,778 24.80% 56 Supplies 41,703 171,958 43.7% 393,281 151,867 13.23% 60 Capital Outlay 133,713$ 398,357$ 1,428,146$ 266,950$ 49.23% Well Rehabilitations -7,796 4.7% 165,000 Road to Better Roads Program 126,336 359,139 63.1% 569,000 Whispering Meadows Subdivision -50 0.0%- US 34 Project (IL Rte 47 to Orchard)-4,475 20.7% 21,608 Route 71 Watermain Replacement -- 0.0% 42,166 Route 47 Expansion 3,781 22,686 50.0% 45,372 Cation Exhange Media Replacement --0.0% 185,000 Vehicles & Equipment 3,596 4,211 1.1% 400,000 Debt Service -$238,008$ 2,361,500$ 257,587$ -7.60% 2015A Bond -75,893 17.2% 442,270 2016 Refunding Bond -88,225 5.4% 1,646,450 IEPA Loan L17-156300 -62,515 50.0% 125,030 2014C Refunding Bond -11,375 7.7% 147,750 Total Expenses 288,356$ 1,485,106$ 25.7% 5,770,144$ # 1,318,832$ 12.61% Surplus(Deficit)485,859$ 993,029$ (1,070,213)$ 1,378,679$ ^ modified accrual basis * October represents 50% of fiscal year 2020 94 Charges for Services 89 50 6025 6059 6022 6066 6081 6079 6070 77 85 6034 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended October 31, 2019 * Fiscal Year 2019 For the Month Ended October 31, 2018 29 October YTD % of FY 2020 Actual Actual Budget Budget YTD Actual % Change SEWER FUND (52) Revenues ^Sewer Maintenance Fees 166,419$ 496,827$ 50.7% 979,200$ 481,164$ 3.26% ^Sewer Infrastructure Fees 64,942 192,104 51.9% 370,000 186,084 3.24% River Crossing Fees -450 0.0%-7,712 0.00% ^Late Penalties 3,223 8,486 36.4% 23,300 76,378 -88.89% Sewer Connection Fees 8,500 115,100 59.0% 195,000 378 0.00% Total Charges for Services 243,085$ 812,967$ 51.9% 1,567,500$ 751,716$ 8.15% BUILD Program -$-$0.0%-$16,000$ -100.00% Investment Earnings 938$ 4,317$60.4%7,149$4,992$-13.51% Reimbursements/Miscellaneous/Transfers In Miscellaneous Income & Transfers In 47,919 287,935 50.1% 575,030 428,435 -32.79% Total Miscellaneous 47,919$ 287,935$ 50.1% 575,030$ 428,435$ -32.79% Total Revenues and Transfers 291,942$ 1,105,219$ 51.4% 2,149,679$ 1,201,143$ -7.99% Expenses Sewer Operations Salaries 13,894$ 85,026$ 31.4% 270,446$ 114,606$ -25.81% Overtime 31 78 15.6%500 -0.00% 52 Benefits 8,940 57,364 35.0% 164,060 60,869 -5.76% 54 Contractual Services 7,900 50,519 21.7% 232,677 72,022 -29.86% 56 Supplies 2,961 16,229 25.9% 62,650 31,776 -48.93% 75 Developer Commitment - Lennar(Raintree)-- 0.0% 30,721 -0.00% 60 Capital Outlay 3,525$ 56,674$ 350,861$ 205,792$ -72.46% SCADA -- 0.0% 67,000 Road to Better Roads Program 1,652 45,123 32.9% 137,000 Whispering Meadows Subdidvision -75 0.0%- US 34 Project (IL Rte 47 to Orchard)-236 2.1% 11,373 Route 71 Sewer Main Replacement -- 0.0%63,000 Vehicles -- 0.0%50,000 Route 47 Expansion 1,873 11,241 50.0% 22,488 Debt Service -$212,916$ 1,352,307$ 242,633$ -12.25% 2003 IRBB Debt Certificates -14,834 9.0% 164,668 2011 Refunding Bond -144,557 12.7% 1,134,114 IEPA Loan L17-115300 -53,525 100.0% 53,525 99 Transfers Out 6,156$36,938$ 50.0% 73,875$ 38,838$ -4.89% Total Expenses and Transfers 43,408$ 515,744$ 20.3% 2,538,097$ 766,536$ -32.72% Surplus(Deficit)248,534$ 589,475$ (388,418)$ 434,607$ ^ modified accrual basis * October represents 50% of fiscal year 2020 6079 90 92 96 6070 Charges for Services 50 6001 6059 6066 6025 6034 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended October 31, 2019 * Fiscal Year 2019 For the Month Ended October 31, 2018 30 October YTD % of FY 2020 Actual Actual Budget Budget YTD Actual % Change PARKS & RECREATION FUND (79) Revenues Charges for Services Special Events 3,937$69,055$ 76.7% 90,000$ 70,531$ -2.09% Child Development 13,260 62,606 43.2% 145,000 70,557 -11.27% Athletics & Fitness 27,772 199,335 54.6% 365,000 133,661 49.13% Concession Revenue 5,742 42,396 132.5% 32,000 24,828 70.76% Total Charges for Services 50,711$ 373,391$ 59.1% 632,000$ 299,577$ 24.64% Investment Earnings 88$ 639$ 42.6%1,500$774$ -17.46% Reimbursements/Miscellaneous/Transfers In Reimbursements -$830$ 0.0%-$19,159$ -95.67% Rental Income 350 51,800 95.0% 54,500 50,818 1.93% Park Rentals 924 17,996 120.0% 15,000 12,883 39.69% Hometown Days 7,056 124,278 115.1% 108,000 118,141 5.19% Sponsorships & Donations 1,005 15,468 77.3% 20,000 10,472 47.71% Miscellaneous Income & Transfers In 117,602 710,158 50.2% 1,413,988 639,217 11.10% Total Miscellaneous 126,937$ 920,529$ 57.1% 1,611,488$ 850,690$ 8.21% Total Revenues and Transfers 177,735$ 1,294,560$ 57.7% 2,244,988$ 1,151,041$ 12.47% Expenditures Parks Department 85,936$ 563,273$ 49.0%1,148,662$ 504,142$ 11.73% Salaries 46,993 311,303 51.6% 603,859 273,690 13.74% Overtime 651 3,364 67.3%5,000 3,996 -15.81% 52 Benefits 22,980 154,830 58.6% 264,235 132,044 17.26% 54 Contractual Services 1,221 26,746 31.5% 84,938 40,938 -34.67% 56 Supplies 14,091 67,029 35.2% 190,630 53,474 25.35% Recreation Department 84,518$ 646,802$ 54.1%1,194,743$ 554,709$ 16.60% 50 Salaries 38,763 231,616 46.8% 495,002 209,877 10.36% 52 Benefits 15,766 93,891 51.0% 183,997 88,271 6.37% 54 Contractual Services 16,159 110,796 51.1% 216,744 83,618 32.50% 56 Hometown Days 4,348 116,528 116.5% 100,000 110,917 5.06% 56 Supplies 9,482 93,972 47.2% 199,000 62,026 51.50% Total Expenditures 170,454$ 1,210,075$ 51.6% 2,343,405$ 1,058,851$ 14.28% Surplus(Deficit)7,281$84,484$ (98,417)$ 92,190$ *October represents 50% of fiscal year 2020 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2019 * Fiscal Year 2019 For the Month Ended October 31, 2018 50 31 October YTD % of FY 2020 Actual Actual Budget Budget YTD Actual % Change LIBRARY OPERATIONS FUND (82) Revenues Property Taxes 47,095$ 1,481,390$ 99.3% 1,492,248$ 1,444,764$ 2.54% Intergovernmental Personal Property Replacement Tax 1,501$ 3,927$ 74.8%5,250$ 2,715$ 44.65% State Grants - 21,151 105.8% 20,000 25,211 -16.10% Total Intergovernmental 1,501$ 25,078$ 99.3% 25,250$ 27,926$ -10.20% Library Fines 1,168$ 4,753$ 55.9%8,500$ 4,156$ 14.38% Charges for Services Library Subscription Cards 475$ 5,386$ 67.3%8,000$ 4,933$ 9.17% Copy Fees 361 2,081 55.5%3,750 2,231 -6.73% Program Fees - 58 0.0%- 1 5725.00% Total Charges for Services 836$ 7,525$ 64.0% 11,750$ 7,165$ 5.02% Investment Earnings 1,394$ 6,082$ 60.8% 10,000$ 3,329$ 82.72% Reimbursements/Miscellaneous/Transfers In Miscellaneous Reimbursements -$ -$ 0.0%-$ -$ 0.00% Rental Income 325 700 35.0%2,000 775 -9.68% DVD Rental Income - - 0.0%- 1,108 -100.00% Miscellaneous Income 27 2,431 121.5%2,000 128 1798.93% Transfer In 2,002 15,080 60.3% 25,003 14,499 4.01% Total Miscellaneous & Transfers 2,354$ 18,211$ 62.8% 29,003$ 16,510$ 10.30% Total Revenues and Transfers 54,348$ 1,543,040$ 97.9% 1,576,751$ 1,503,850$ 2.61% Expenditures Library Operations 67,898$ 455,569$ 28.1%1,620,345$ 443,095$ 2.82% 50 Salaries 34,840 220,174 46.4% 474,394 212,842 3.44% 52 Benefits 12,248 85,994 49.0% 175,658 85,531 0.54% 54 Contractual Services 19,547 61,576 41.3% 149,080 44,509 38.35% 56 Supplies 1,263 6,818 28.2% 24,200 11,662 -41.54% 99 Debt Service - 81,006 10.2% 797,013 88,550 -8.52% Total Expenditures and Transfers 67,898$ 455,569$ 28.1% 1,620,345$ 443,095$ 2.82% Surplus(Deficit)(13,550)$ 1,087,471$ (43,594)$ 1,060,755$ *October represents 50% of fiscal year 2020 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2019 * Fiscal Year 2019 For the Month Ended October 31, 2018 32 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 1TIME: 14:23:38 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-110-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 AP-190525MB 05/14/2019 05 ICSC - PUBLIC INSTITUTION DUE FIRST NATIONAL BANK 900073 052519-B.OLSON-B 100.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 100.00 0.0002 AP-190611B 06/05/2019 15 05/07 EDC MEETING MINUTES MARLYS J. YOUNG 530075 050719 79.50 AP-190625B 06/19/2019 21 05/15/19 ADMIN MEETING MINUTES MARLYS J. YOUNG 530419 051519 65.50 06/19/2019 22 05/21/19 PW MEETING MINUTES MARLYS J. YOUNG 530419 052119 55.75 _________________________________ TOTAL PERIOD 02 ACTIVITY 200.75 0.0003 AP-190709 07/01/2019 09 06/04/19 EDC MEETING MINUTES MARLYS J. YOUNG 530533 060419 60.00 AP-190723 07/17/2019 25 LIQUOR LICENSE BACKGROUND ILLINOIS STATE POLIC 530590 053119 113.00 07/17/2019 26 BACKGROUND CHECKS ILLINOIS STATE POLIC 530591 053119 395.50 07/17/2019 27 06/18/19 PW MEETING MINUTES MARLYS J. YOUNG 530662 061819 59.25 07/17/2019 28 07/19/19 ADMIN MEETING MINUTES MARLYS J. YOUNG 530662 061919 57.50 _________________________________ TOTAL PERIOD 03 ACTIVITY 685.25 0.0004 AP-190813 08/06/2019 33 SOLICITOR BACKGROUND CHECKS ILLINOIS STATE POLIC 530728 063019 395.50 08/06/2019 34 06/13/19 UDO ADVISORY MEETING MARLYS J. YOUNG 530815 061319 62.00 08/06/2019 35 07/02/19 EDC MEETING MINUTES MARLYS J. YOUNG 530815 070219 45.75 08/06/2019 36 07/03/19 PUBLIC SAFETY MEETING MARLYS J. YOUNG 530815 070319 50.00 08/06/2019 37 07/16/19 PW MEETING MINUTES MARLYS J. YOUNG 530815 071619 48.00 AP-190827 08/20/2019 20 LIQUOR LICENSE BACKGROUND ILLINOIS STATE POLIC 530853 073119 113.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 714.25 0.0005 AP-190910 09/04/2019 18 BACKGROUND CHECK ILLINOIS STATE POLIC 530946 073119 28.25 09/04/2019 19 08/06/19 EDC MEETING MINUTES MARLYS J. YOUNG 531008 080619 115.00 AP-190924 09/17/2019 16 08/20/19 JOINT KENDALL MARLYS J. YOUNG 531094 082019 60.00 09/17/2019 17 08/21/19 ADMIN MEETING MINUTES MARLYS J. YOUNG 531094 082119 58.00 09/17/2019 18 09/03/19 EDC MEETING MINUTES MARLYS J. YOUNG 531094 090319 65.75 _________________________________ TOTAL PERIOD 05 ACTIVITY 327.00 0.0006 AP-191008 09/30/2019 16 ANNUAL COBRA FEE FLEX BENEFIT SERVICE 531130 082819 100.00 09/30/2019 17 JAN - AUG 2019 COBRA FLEX BENEFIT SERVICE 531130 082819 297.00 09/30/2019 18 LIQUOR LICENSE BACKGROUND ILLINOIS STATE POLIC 531146 083119 56.50 AP-191022 10/15/2019 31 COBRA SERVICES FLEX BENEFIT SERVICE 531246 093019 22.00 10/15/2019 32 SAFETY DEPOSIT BOX RENTAL OLD SECOND BANK - YO 531326 2049-092319 82.50 10/15/2019 33 09/18/19 ADMIN MEETING MINUTES MARLYS J. YOUNG 531327 09/18/19 55.75 AP-191025M 10/15/2019 07 CNA SURETY-NOTARY -OSLON FIRST NATIONAL BANK 900080 102519-B.OLSEM 60.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 673.75 0.00 YTD BUDGET 6,000.00 TOTAL ACCOUNT ACTIVITY 2,701.00 0.00 ANNUAL REVISED BUDGET 12,000.00 ENDING BALANCE 2,701.00_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 GJ-190530FE 06/03/2019 02 Analysis Charge Partial Refund 25.05 GJ-190531FE 05/21/2019 01 UB CC Fees - Apr 2019 523.95 05/21/2019 07 UB Paymentus Fees - Apr 2019 1,197.25 _________________________________ TOTAL PERIOD 01 ACTIVITY 1,721.20 25.05 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 2TIME: 14:23:38 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 AP-190625B 06/19/2019 37 MYGOVHUB FEES - MAY 2019 HARRIS COMPUTER SYST 530348 XT00006855 174.64 GJ-190630FE 06/24/2019 01 UB CC Fees - May 2019 676.28 06/24/2019 07 UB Paymentus Fees - May 2019 837.85 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,688.77 0.0003 GJ-190731FE 08/02/2019 01 UB CC Fees - June 2019 591.10 08/02/2019 07 UB Paymentus Fees - June 2019 1,292.70 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,883.80 0.0004 AP-190813 08/06/2019 56 MYGOVHUB FEES - JUNE 2019 HARRIS COMPUTER SYST 530723 XT00006916 78.76 08/06/2019 57 MYGOVHUB FEES - JULY 2019 HARRIS COMPUTER SYST 530723 XT00006930 174.23 GJ-190831FE 08/29/2019 01 UB CC Fees - July 2019 1,123.03 08/29/2019 07 UB Paymentus Fees - July 2019 759.94 08/29/2019 13 FNBO Analysis Charge-July 2019 373.15 GJ-191014FE 10/14/2019 02 CR UB CC Fees - Jul 2019 3.12 _________________________________ TOTAL PERIOD 04 ACTIVITY 2,509.11 3.1205 AP-190910 09/04/2019 30 PREPARATION OF GASB#75 MWM CONSULTING GROUP 530974 270864 4,000.00 GJ-190930FE 09/25/2019 01 UB CC Fees - Aug 2019 789.85 09/25/2019 07 UB Paymentus Fees - Aug 2019 1,305.10 09/25/2019 13 FNBO Analysis Charge-Aug 2019 268.19 _________________________________ TOTAL PERIOD 05 ACTIVITY 6,363.14 0.0006 AP-191008 09/30/2019 33 AUG 2019 MYGOVHUB FEES HARRIS COMPUTER SYST 531141 XT00006936 79.27 AP-191022 10/15/2019 50 SEPT 2019 MYGOVHUB FEES HARRIS COMPUTER SYST 531256 XT00006970 179.68 10/15/2019 51 PREPARATION OF THE ACTUARIAL MWM CONSULTING GROUP 531279 271015 6,200.00 GJ-191029FE 11/07/2019 02 UB CC Fees - Sept 2019 3.20 GJ-191029RV 11/07/2019 01 REVERSE GJ-191029FE 3.20 GJ-191030FE 11/07/2019 01 UB CC Fees - Sept 2019 3.20 GJ-191031FE 10/18/2019 01 UB CC Fees-Sept 2019 213.31 10/18/2019 07 UB Paymentus Fees-Sept 2019 802.69 10/18/2019 13 FNBO Analysis Charge-Sept 2019 233.12 _________________________________ TOTAL PERIOD 06 ACTIVITY 7,711.27 6.40 YTD BUDGET 30,000.00 TOTAL ACCOUNT ACTIVITY 21,877.29 34.57 ANNUAL REVISED BUDGET 60,000.00 ENDING BALANCE 21,842.72_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 AP-190514B 05/07/2019 24 LAW ENFORCEMENT MANUAL UPDATE LEXIPOL LLC 529815 28427 11,967.00 AP-190525MB 05/14/2019 10 ELINEUP-SOFTWARE MAINTENANCE FIRST NATIONAL BANK 900073 052519-N.DECKER-B 600.00 GJ-90520PRE 05/21/2019 26 ID Ntwrk-Live Scan Renewal 1,995.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 14,562.00 0.0003 AP-190723 07/17/2019 60 BACKGROUND CHECKS ILLINOIS STATE POLIC 530591 053119 28.25 AP-190725M 07/22/2019 19 SHRED-IT-MAY ON SITE SHREDDING FIRST NATIONAL BANK 900077 072519-N.DECKER 176.73 07/22/2019 20 ACCURINT-MAY 2019 SEARCHES FIRST NATIONAL BANK 900077 072519-N.DECKER 147.25 07/22/2019 21 IL CHIEFS ASSOCIATION-JOB FIRST NATIONAL BANK 900077 072519-R.WRIGHT 50.00 07/22/2019 22 THE BLUE LINE-JOB POSTING FIRST NATIONAL BANK 900077 072519-R.WRIGHT 250.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 652.23 0.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 3TIME: 14:23:38 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________04 AP-190825M 08/15/2019 30 SHRED-IT-JUNE 6 ON-SITE FIRST NATIONAL BANK 900078 082519-N.DECKER 177.50 08/15/2019 31 ACCURRINT-JUNE 2019 SEARCHES FIRST NATIONAL BANK 900078 082519-N.DECKER 198.50 _________________________________ TOTAL PERIOD 04 ACTIVITY 376.00 0.0005 AP-190925M 09/16/2019 30 SHRED IT-7/8/19 ON SITE FIRST NATIONAL BANK 900079 092519-N.DECKER 176.73 09/16/2019 31 ACCURINT-JULY 2019 SEARCHES FIRST NATIONAL BANK 900079 092519-N.DECKER 150.00 09/16/2019 32 SHRED-IT-08/01/19 ON SITE FIRST NATIONAL BANK 900079 092519-N.DECKER 175.96 09/16/2019 33 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900079 092519-R.WRIGHT 172.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 674.69 0.0006 AP-191008 09/30/2019 44 COBRA PACKET ISSUED FLEX BENEFIT SERVICE 531130 082819 56.00 09/30/2019 45 BACKGROUND CHECKS ILLINOIS STATE POLIC 531147 083119 28.25 AP-191022 10/15/2019 56 COBRA PACKET ISSUED FLEX BENEFIT SERVICE 531246 093019 28.00 AP-191025M 10/15/2019 34 IACP-ANNUAL FIRST NATIONAL BANK 900080 102519-B.PFIZENMAIER 190.00 10/15/2019 35 SHRED IT-AUG 2019 ON SITE FIRST NATIONAL BANK 900080 102519-N.DECKER 175.96 10/15/2019 36 ACCURINT-AUG 2019 SEARCHES FIRST NATIONAL BANK 900080 102519-N.DECKER 181.50 _________________________________ TOTAL PERIOD 06 ACTIVITY 659.71 0.00 YTD BUDGET 15,000.00 TOTAL ACCOUNT ACTIVITY 16,924.63 0.00 ANNUAL REVISED BUDGET 30,000.00 ENDING BALANCE 16,924.63_____________________________________________________________________________________________________________________________________________________01-220-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0002 AP-190625B 06/19/2019 70 REMAINING BALANCE DUE FOR FARR ASSOCIATES 530342 2017021-11 16.21 06/19/2019 71 05/08/19 P&Z MEETING MINUTES MARLYS J. YOUNG 530419 050819 4.67 GJ-90816RC2 08/19/2019 01 RC Adobe Inv#062519-J.Engberg 52.99 _________________________________ TOTAL PERIOD 02 ACTIVITY 73.87 0.0003 AP-190709 07/01/2019 41 MAY 2019 CONSULTING SERVICES HOUSEAL LAVIGNE ASSO 530463 4204 240.00 AP-190723 07/17/2019 77 UDO SMART CODE LICENSE FEE & ENCODE PLUS, LLC 530571 1530 7,750.00 AP-190725M 07/22/2019 51 IWORDQ-SOFTWARE MANAGEMENT FIRST NATIONAL BANK 900077 072519-K.BARKSDALE 4,750.00 GJ-90816RC3 08/19/2019 01 RC Adobe Inv#072519-J.Engberg 52.99 _________________________________ TOTAL PERIOD 03 ACTIVITY 12,792.99 0.0004 AP-190825M 08/15/2019 66 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900078 082519-J.ENGBERG 52.99 AP-190827 08/20/2019 73 TEXT AMENDMENT FOR ACCESSORY CHRISTINE M. VITOSH 530893 1958 79.78 08/20/2019 74 TEXT AMENDMENT FOR ACCESSORY MARLYS J. YOUNG 530896 071019 17.06 08/20/2019 75 PLANNING & ZONING COMMISSION MARLYS J. YOUNG 530896 071019 17.06 _________________________________ TOTAL PERIOD 04 ACTIVITY 166.89 0.0005 AP-190924 09/17/2019 62 BUILDING CODE UPDDATE MARLYS J. YOUNG 531094 081419 17.78 09/17/2019 63 08/14/19 P&Z MEETING MINUTES MARLYS J. YOUNG 531094 081419 5.93 _________________________________ TOTAL PERIOD 05 ACTIVITY 23.71 0.0006 AP-191008 09/30/2019 57 ADVANCED 180 ENCODE PLUS ENCODE PLUS, LLC 531128 1604 12,375.00 09/30/2019 58 AUG 2019 PROFESSIONAL HOUSEAL LAVIGNE ASSO 531145 4310 2,187.50 09/30/2019 59 BUILDING CODE UPDATE PUBLIC CHRISTINE M. VITOSH 531199 1960 125.39 AP-191022 10/15/2019 63 09/11/19 PLANNING & ZONING MARLYS J. YOUNG 531327 091119 14.34 AP-191025M 10/15/2019 70 SHAW MEDIA-DOWNTOWN HILL FIRST NATIONAL BANK 900080 102519-L.PICKERING 117.18 _________________________________ TOTAL PERIOD 06 ACTIVITY 14,819.41 0.00 YTD BUDGET 31,250.02 TOTAL ACCOUNT ACTIVITY 27,876.87 0.00 ANNUAL REVISED BUDGET 62,500.00 ENDING BALANCE 27,876.87 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 4TIME: 14:23:38 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-410-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0002 AP-190625B 06/19/2019 78 MAY 2019 COPIER CHARGES IMPACT NETWORKING, L 530354 1447604 1.37 _________________________________ TOTAL PERIOD 02 ACTIVITY 1.37 0.0003 AP-190723 07/17/2019 85 BACKGROUND CHECKS ILLINOIS STATE POLIC 530591 053119 56.50 07/17/2019 86 5/29-6/28 COPIER CHARGES IMPACT NETWORKING, L 530594 1475388 0.99 AP-190725M 07/22/2019 58 PHYSICIANS CARE-DRUG TESTING FIRST NATIONAL BANK 900077 072519-R.WRIGHT 43.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 100.49 0.0004 AP-190813 08/06/2019 94 06/29-07/28 COPIER CHARGES IMPACT NETWORKING, L 530731 1500632 1.12 AP-190825M 08/15/2019 71 PHYSICIANS CARE-DRUG TESTS FIRST NATIONAL BANK 900078 082519-R.WRIGHT 136.00 AP-190827 08/20/2019 85 3 BLADES SHARPENED BOB'S SHARPENING & R 530828 081219 24.00 08/20/2019 86 STORM SEWER TELEVISING & INNOVATIVE UNDERGROU 530857 1321 250.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 411.12 0.0005 AP-190910 09/04/2019 67 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 530949 1531533 1.47 09/04/2019 68 DUMPING FEES FOR REMOVING PLANO CLEAN FILL 530983 686 405.00 AP-190924 09/17/2019 69 AUG 2019 DUMPING PLANO CLEAN FILL 531065 687 90.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 496.47 0.0006 AP-191008 09/30/2019 71 COBRA PACKET ISSUED FLEX BENEFIT SERVICE 531130 082819 28.00 09/30/2019 72 08/29-09/28 COPIER CHARGES IMPACT NETWORKING, L 531149 1560208 2.00 09/30/2019 73 GUARDRAIL REPAIR @ FOX & NORTHERN CONTRACTING 531171 8089 1,941.14 _________________________________ TOTAL PERIOD 06 ACTIVITY 1,971.14 0.00 YTD BUDGET 3,412.50 TOTAL ACCOUNT ACTIVITY 2,980.59 0.00 ANNUAL REVISED BUDGET 6,825.00 ENDING BALANCE 2,980.59_____________________________________________________________________________________________________________________________________________________01-640-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 AP-190528B 05/21/2019 61 2018 DRAINAGE DISTRICT FEES KENDALL COUNTY COLLE 529899 2018DDF 522.92 _________________________________ TOTAL PERIOD 01 ACTIVITY 522.92 0.0002 AP-190611B 06/05/2019 73 05/01/19 SHARED SERVICES FOR VILLAGE OF OSWEGO 530051 485-B 3,500.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 3,500.00 0.0006 AP-191022 10/15/2019 103 SHARED SERVICES LOBBYING VILLAGE OF OSWEGO 531286 605 14,630.83 _________________________________ TOTAL PERIOD 06 ACTIVITY 14,630.83 0.00 YTD BUDGET 13,500.00 TOTAL ACCOUNT ACTIVITY 18,653.75 0.00 ANNUAL REVISED BUDGET 27,000.00 ENDING BALANCE 18,653.75_____________________________________________________________________________________________________________________________________________________11-111-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0003 AP-190709 07/01/2019 82 GROUNDS MANAGEMENT SERVICES BAUM PROPERTY MANAGE 530434 19-05 248.07 07/01/2019 83 GROUNDS MANAGEMENT SERVICES BAUM PROPERTY MANAGE 530434 19-06 248.06 _________________________________ TOTAL PERIOD 03 ACTIVITY 496.13 0.0004 AP-190813 08/06/2019 169 FOX HILL SUBDIVISION RESIDENT AURORA FASTPRINT, IN 530680 22994 297.69 _________________________________ TOTAL PERIOD 04 ACTIVITY 297.69 0.00 YTD BUDGET 1,488.52 TOTAL ACCOUNT ACTIVITY 793.82 0.00 ANNUAL REVISED BUDGET 2,977.00 ENDING BALANCE 793.82 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 5TIME: 14:23:39 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________12-112-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0003 AP-190709 07/01/2019 85 GROUNDS MANAGEMENT SERVICES BAUM PROPERTY MANAGE 530434 19-05 248.06 07/01/2019 86 GROUNDS MANAGEMENT SERVICES BAUM PROPERTY MANAGE 530434 19-06 248.07 _________________________________ TOTAL PERIOD 03 ACTIVITY 496.13 0.0004 AP-190813 08/06/2019 172 SUNFLOWER SUBDIVISION AURORA FASTPRINT, IN 530680 22995 204.19 _________________________________ TOTAL PERIOD 04 ACTIVITY 204.19 0.00 YTD BUDGET 1,488.52 TOTAL ACCOUNT ACTIVITY 700.32 0.00 ANNUAL REVISED BUDGET 2,977.00 ENDING BALANCE 700.32_____________________________________________________________________________________________________________________________________________________23-230-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 YTD BUDGET 2,500.02 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________25-205-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________25-225-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________51-510-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 AP-190528B 05/21/2019 77 ANNUAL SOFTWARE SUPPORT SENSUS USA, INC 529935 ZA19006900 1,949.94 GJ-190530FE 06/03/2019 04 Analysis Charge Partial Refund 33.57 GJ-190531FE 05/21/2019 03 UB CC Fees - Apr 2019 701.97 05/21/2019 09 UB Paymentus Fees - Apr 2019 1,604.02 GJ-90930RC3 09/30/2019 01 RC Itron Inv#517001 600.37 _________________________________ TOTAL PERIOD 01 ACTIVITY 4,856.30 33.5702 AP-190611B 06/05/2019 94 MAY 2019 WATER SYSTEM INTERIM BAXTER & WOODMAN 530016 0206281-B 3,394.80 06/05/2019 95 JUNE 2019 HOSTING SERVICES ITRON 530039 519904 600.37 AP-190625B 06/19/2019 125 MYGOVHUB FEES - MAY 2019 HARRIS COMPUTER SYST 530348 XT00006855 263.55 GJ-190630FE 06/24/2019 03 UB CC Fees - May 2019 906.05 06/24/2019 09 UB Paymentus Fees - May 2019 1,122.52 _________________________________ TOTAL PERIOD 02 ACTIVITY 6,287.29 0.0003 AP-190709 07/01/2019 106 JULY 2019 HOSTING SERVICES ITRON 530467 523190 600.37 AP-190723 07/17/2019 200 JUNE 2019 WATER SYSTEM BAXTER & WOODMAN 530543 0206905 8,486.00 AP-190725M 07/22/2019 85 APWA-JOB POSTING FIRST NATIONAL BANK 900077 072519-E.DHUSE 400.00 GJ-190731FE 08/02/2019 03 UB CC Fees - June 2019 791.94 08/02/2019 09 UB Paymentus Fees - June 2019 1,731.91 _________________________________ TOTAL PERIOD 03 ACTIVITY 12,010.22 0.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 6TIME: 14:23:39 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________51-510-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________04 AP-190813 08/06/2019 224 06/17-07/11 WATER SYSTEM BAXTER & WOODMAN 530682 0207517 5,942.25 08/06/2019 225 MYGOVHUB FEES - JUNE 2019 HARRIS COMPUTER SYST 530723 XT00006916 118.86 08/06/2019 226 MYGOVHUB FEES - JULY 2019 HARRIS COMPUTER SYST 530723 XT00006930 262.94 08/06/2019 227 AUG 2019 HOSTING SERVICES ITRON 530734 526199 600.37 GJ-190831FE 08/29/2019 03 UB CC Fees - July 2019 1,504.58 08/29/2019 09 UB Paymentus Fees - July 2019 1,018.13 08/29/2019 15 FNBO Analysis Charge-July 2019 499.94 GJ-191014FE 10/14/2019 04 CR UB CC Fees - Jul 2019 4.18 _________________________________ TOTAL PERIOD 04 ACTIVITY 9,947.07 4.1805 AP-190910 09/04/2019 171 JULY 2019 WATER SYSTEMS BAXTER & WOODMAN 530903 0208010 5,612.30 09/04/2019 172 SEPT 2019 HOSTING FEES ITRON 530952 529179 600.37 AP-190925M 09/16/2019 108 AWWA-JOB POSTING FIRST NATIONAL BANK 900079 092519-A.SIMMONS 449.00 GJ-190930FE 09/25/2019 03 UB CC Fees - Aug 2019 1,058.21 09/25/2019 09 UB Paymentus Fees - Aug 2019 1,748.51 09/25/2019 15 FNBO Analysis Charge-Aug 2019 359.30 _________________________________ TOTAL PERIOD 05 ACTIVITY 9,827.69 0.0006 AP-191008 09/30/2019 173 WATER WORKS SYSTEM OPERATIONS ENGINEERING ENTERPRI 531125 67502 1,221.00 09/30/2019 174 AUG 2019 MYGOVHUB FEES HARRIS COMPUTER SYST 531141 XT00006936 119.63 09/30/2019 175 OCT 2019 HOSTING SERVICES ITRON 531151 532209 600.37 AP-191022 10/15/2019 138 SEPT 2019 WATER SYSTEM BAXTER & WOODMAN 531217 0208717 5,046.50 10/15/2019 139 SEPT 2019 MYGOVHUB FEES HARRIS COMPUTER SYST 531256 XT00006970 271.16 10/15/2019 140 SEPT 2019 DUMPING PLANO CLEAN FILL 531291 698 45.00 GJ-191029FE 11/07/2019 04 UB CC Fees - Sept 2019 4.30 GJ-191029RV 11/07/2019 03 REVERSE GJ-191029FE 4.30 GJ-191030FE 11/07/2019 03 UB CC Fees - Sept 2019 4.30 GJ-191031FE 10/18/2019 03 UB CC Fees-Sept 2019 285.77 10/18/2019 09 UB Paymentus Fees-Sept 2019 1,075.41 10/18/2019 15 FNBO Analysis Charge-Sept 2019 312.33 _________________________________ TOTAL PERIOD 06 ACTIVITY 8,981.47 8.60 YTD BUDGET 32,500.02 TOTAL ACCOUNT ACTIVITY 51,910.04 46.35 ANNUAL REVISED BUDGET 65,000.00 ENDING BALANCE 51,863.69_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 GJ-190530FE 06/03/2019 06 Analysis Charge Partial Refund 15.66 GJ-190531FE 05/21/2019 05 UB CC Fees - Apr 2019 327.45 05/21/2019 11 UB Paymentus Fees - Apr 2019 748.23 _________________________________ TOTAL PERIOD 01 ACTIVITY 1,075.68 15.6602 AP-190625B 06/19/2019 150 MYGOVHUB FEES - MAY 2019 HARRIS COMPUTER SYST 530348 XT00006855 76.06 06/19/2019 151 JUL - SEPT 2019 ALARM WIRE WIZARD OF ILLIN 530416 31967 138.00 GJ-190630FE 06/24/2019 05 UB CC Fees - May 2019 422.65 06/24/2019 11 UB Paymentus Fees - May 2019 523.63 GJ-90816RC2 08/19/2019 10 RC Wire Whiz Inv#31967 138.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,160.34 138.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 7TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 GJ-190731FE 08/02/2019 05 UB CC Fees - June 2019 369.42 08/02/2019 11 UB Paymentus Fees - June 2019 807.89 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,177.31 0.0004 AP-190813 08/06/2019 275 MYGOVHUB FEES - JUNE 2019 HARRIS COMPUTER SYST 530723 XT00006916 34.30 08/06/2019 276 MYGOVHUB FEES - JULY 2019 HARRIS COMPUTER SYST 530723 XT00006930 75.88 GJ-190831FE 08/29/2019 05 UB CC Fees - July 2019 701.85 08/29/2019 11 UB Paymentus Fees - July 2019 474.93 08/29/2019 17 FNBO Analysis Charge-July 2019 233.21 GJ-191014FE 10/14/2019 06 CR UB CC Fees - Jul 2019 1.95 _________________________________ TOTAL PERIOD 04 ACTIVITY 1,520.17 1.9505 AP-190910 09/04/2019 207 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 530949 1531533 1.46 AP-190925M 09/16/2019 121 CORRO-TECH-RELACE SENSOR FIRST NATIONAL BANK 900079 092519-T.SOELKE 186.42 GJ-190930FE 09/25/2019 05 UB CC Fees - Aug 2019 493.63 09/25/2019 11 UB Paymentus Fees - Aug 2019 815.64 09/25/2019 17 FNBO Analysis Charge-Aug 2019 167.61 _________________________________ TOTAL PERIOD 05 ACTIVITY 1,664.76 0.0006 AP-191008 09/30/2019 218 AUG 2019 MYGOVHUB FEES HARRIS COMPUTER SYST 531141 XT00006936 34.52 AP-191022 10/15/2019 179 SEPT 2019 MYGOVHUB FEES HARRIS COMPUTER SYST 531256 XT00006970 78.25 AP-191025M 10/15/2019 109 APWA- FIRST NATIONAL BANK 900080 102519-E.DHUSE 400.00 GJ-191028FE 11/07/2019 01 Adjust GJ-191029FE 0.20 GJ-191029FE 11/07/2019 06 UB CC Fees - Sept 2019 2.20 GJ-191029RV 11/07/2019 05 REVERSE GJ-191029FE 2.00 GJ-191030FE 11/07/2019 05 UB CC Fees - Sept 2019 2.00 GJ-191031FE 10/18/2019 05 UB CC Fees-Sept 2019 133.31 10/18/2019 11 UB Paymentus Fees-Sept 2019 501.65 10/18/2019 17 FNBO Analysis Charge-Sept 2019 145.69 _________________________________ TOTAL PERIOD 06 ACTIVITY 1,295.62 4.20 YTD BUDGET 21,500.02 TOTAL ACCOUNT ACTIVITY 7,893.88 159.81 ANNUAL REVISED BUDGET 43,000.00 ENDING BALANCE 7,734.07_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0002 AP-190625B 06/19/2019 169 MAY 2019 COPIER CHARGES IMPACT NETWORKING, L 530354 1447604 129.36 06/19/2019 170 05/09/19 PARK BOARK MEETING MARLYS J. YOUNG 530419 050919 73.25 _________________________________ TOTAL PERIOD 02 ACTIVITY 202.61 0.0003 AP-190723 07/17/2019 262 BACKGROUND CHECKS ILLINOIS STATE POLIC 530591 053119 28.25 07/17/2019 263 5/29-6/28 COPIER CHARGES IMPACT NETWORKING, L 530594 1475388 45.63 AP-190725M 07/22/2019 101 PHYSICIANS CARE-DRUG TESTING FIRST NATIONAL BANK 900077 072519-R.WRIGHT 43.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 116.88 0.0004 AP-190813 08/06/2019 312 06/29-07/28 COPIER CHARGES IMPACT NETWORKING, L 530731 1500632 88.13 AP-190825M 08/15/2019 121 PHYSICIANS CARE-DRUG TESTS FIRST NATIONAL BANK 900078 082519-R.WRIGHT 58.00 AP-190827 08/20/2019 198 7/11/19 PARK BOARD MEETING MARLYS J. YOUNG 530896 071119-PR 85.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 231.13 0.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 8TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________05 AP-190910 09/04/2019 242 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 530949 1531533 91.71 _________________________________ TOTAL PERIOD 05 ACTIVITY 91.71 0.0006 AP-191008 09/30/2019 245 COBRA PACKET ISSUED FLEX BENEFIT SERVICE 531130 082819 28.00 09/30/2019 246 BACKGROUND CHECKS ILLINOIS STATE POLIC 531147 083119 28.25 09/30/2019 247 08/29-09/28 COPIER CHARGES IMPACT NETWORKING, L 531149 1560208 81.23 09/30/2019 248 CITY ID-JACKSON P.F. PETTIBONE & CO. 531176 177508 11.90 AP-191025M 10/15/2019 126 PHYSICIANS CARE-DRUG FIRST NATIONAL BANK 900080 102519-R.WRIGHT 43.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 192.38 0.00 YTD BUDGET 4,700.02 TOTAL ACCOUNT ACTIVITY 834.71 0.00 ANNUAL REVISED BUDGET 9,400.00 ENDING BALANCE 834.71_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 AP-190514B 05/07/2019 81 SUMMER & FALL 2019 USSSA HERB WIEGEL 529824 44 789.25 AP-190528B 05/21/2019 114 UMPIRE JUAN DANIEL AVILA 529869 050419 70.00 05/21/2019 115 UMPIRE MATT BENJAMIN 529871 050919 80.00 05/21/2019 116 UMPIRE DWAYNE F BEYER 529872 050919 80.00 05/21/2019 117 UMPIRE REBEKAH BOHYER 529874 5/3-5/13 40.00 05/21/2019 118 UMPIRE DONALD CZEPIEL 529879 5/3-5/13 55.00 05/21/2019 119 UMPIRE SARA R. EBNER 529884 5/3-5/13 140.00 05/21/2019 120 UMPIRE JOHN ELENBAAS 529885 050419 105.00 05/21/2019 121 UMPIRE JAMIE ELENBAAS 529886 050919 35.00 05/21/2019 122 UMPIRE CONNER FOX 529888 5/3-5/13 65.00 05/21/2019 123 UMPIRE RICARDO GANTE 529891 051119 70.00 05/21/2019 124 UMPIRE JOSHUA HAVERNICK 529892 5/3-5/13 40.00 05/21/2019 125 UMPIRE ANDREW HETTINGER 529893 5/3-5/13 55.00 05/21/2019 126 UMPIRE MICHAEL HILKER 529894 5/3-5/13 20.00 05/21/2019 127 UMPIRE JAREK DANIEL HOTWANG 529895 5/3-5/13 55.00 05/21/2019 128 UMPIRE TY KUKIELKA 529902 5/3-5/13 110.00 05/21/2019 129 UMPIRE JOESEPH KWIATKOWSKI 529903 5/3-5/13 55.00 05/21/2019 130 UMPIRE MATTHEW J. LAWLESS 529904 050619 35.00 05/21/2019 131 UMPIRE OWEN LINDSTRAND 529907 5/3-5/13 100.00 05/21/2019 132 UMPIRE JACOB LIPSCOMB 529908 5/3-5/13 110.00 05/21/2019 133 UMPIRE JORDAN LONG 529909 5/3-5/13 35.00 05/21/2019 134 UMPIRE RAMIRO RENE MARTINEZ 529911 5/3-5/13 20.00 05/21/2019 135 UMPIRE DAVID TYLER MCCURDY 529912 5/3-5/13 140.00 05/21/2019 136 UMPIRE KYLE DEAN MCCURDY 529913 5/3-5/13 115.00 05/21/2019 137 UMPIRE ALEXIS MEYER 529915 5/3-5/13 20.00 05/21/2019 138 UMPIRE BRAD NEMSICK 529918 5/3-5/13 55.00 05/21/2019 139 2019 BASEBALL SCHEDULING FEE MARK PAWLOWSKI 529924 050919 195.00 05/21/2019 140 UMPIRE ROBERT L. RIETZ JR. 529931 050919 80.00 05/21/2019 141 UMPIRE KURTIS TYLER RYAN 529933 5/3-5/13 20.00 05/21/2019 142 UMPIRE TY JAMES SILAS 529937 05/3-05/13 260.00 05/21/2019 143 UMPIRE BEN STEMMET 529938 05/3-05/13 85.00 05/21/2019 144 UMPIRE ZANE STRIKE 529939 05/3-05/13 65.00 05/21/2019 145 UMPIRE PAUL TAEUBER 529940 051119 105.00 05/21/2019 146 UMPIRE NATHANIEL TAGGART 529941 5/3-5/13 55.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 9TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 AP-190528B 05/21/2019 147 UMPIRE CHRISTOPHER D. TUTTL 529942 05/3-05/13 125.00 05/21/2019 148 UMPIRE JAEDON VAUGHN 529944 05/3-05/13 70.00 05/21/2019 149 UMPIRE IVAN WESTCOTT 529948 05/3-05/13 165.00 05/21/2019 150 UMPIRE HERB WIEGEL 529949 050919 80.00 05/21/2019 151 UMPIRE ALEXANDER VINCENZO W 529950 05/3-05/13 20.00 AP-190528PR 05/28/2019 01 UMPIRE REBEKAH BOHYER 529955 5/14-5/28 25.00 05/28/2019 02 UMPIRE JOSLYN T. BULLINGTON 529982 5/14-5/28 75.00 05/28/2019 03 UMPIRE CONNER FOX 529957 5/14-5/28 60.00 05/28/2019 04 UMPIRE SAM GOLINSKI 529958 5/14-5/28 55.00 05/28/2019 05 UMPIRE JOSHUA HAVERNICK 529959 5/14-5/28 45.00 05/28/2019 06 UMPIRE GEORGE A. JACOBO 529960 5/14-5/28 70.00 05/28/2019 07 UMPIRE ZACHARY STEVEN KAUS 5/14-5/28 20.00 05/28/2019 08 UMPIRE TY KUKIELKA 529962 5/14-5/28 95.00 05/28/2019 09 UMPIRE OWEN LINDSTRAND 529983 5/14-5/28 85.00 05/28/2019 10 UMPIRE JACOB LIPSCOMB 529964 5/14-5/28 55.00 05/28/2019 11 UMPIRE JORDAN LONG 529965 5/14-5/28 70.00 05/28/2019 12 UMPIRE RAMIRO RENE MARTINEZ 529966 5/14-5/28 25.00 05/28/2019 13 UMPIRE DAVID TYLER MCCURDY 529984 5/14-5/28 160.00 05/28/2019 14 UMPIRE KYLE DEAN MCCURDY 529985 5/14-5/28 150.00 05/28/2019 15 UMPIRE ALEXIS MEYER 529986 5/14-5/28 85.00 05/28/2019 16 UMPIRE ROBERT J. PAVLIK 529970 5/14-5/28 55.00 05/28/2019 17 UMPIRE MATTHEW L. RAMEY 529971 5/14-5/28 35.00 05/28/2019 18 UMPIRE KURTIS TYLER RYAN 529987 5/14-5/28 40.00 05/28/2019 19 UMPIRE JONATHAN SCHWEITZER 5/14-5/28 20.00 05/28/2019 20 UMPIRE TY JAMES SILAS 529988 5/14-5/28 90.00 05/28/2019 21 UMPIRE BEN STEMMET 529975 5/14-5/28 60.00 05/28/2019 22 UMPIRE ZANE STRIKE 529976 5/14-5/28 80.00 05/28/2019 23 UMPIRE CHRISTOPHER D. TUTTL 529977 5/14-5/28 40.00 05/28/2019 24 UMPRIE JAEDON VAUGHN 529989 5/14-5/28 40.00 05/28/2019 25 UMPIRE IVAN WESTCOTT 529990 5/14-5/28 50.00 05/28/2019 26 UMPIRE ALEXANDER VINCENZO W 529980 5/14-5/28 40.00 05/28/2019 27 UMPIRE ROYAL WOOLFOLK 5/14-5/28 55.00 AP-190528VD 05/29/2019 01 UMPIRE :VOID 529961 ZACHARY STEVEN KAUS 5/14-5/28 20.00 05/29/2019 02 UMPIRE :VOID 529973 JONATHAN SCHWEITZER 5/14-5/28 20.00 05/29/2019 03 UMPIRE :VOID 529981 ROYAL WOOLFOLK 5/14-5/28 55.00 AP-190529PR 05/29/2019 01 UMPIRE JOSLYN T. BULLINGTON 529982 5/14-5/28 40.00 05/29/2019 02 UMPIRE OWEN LINDSTRAND 529983 5/14-5/28 60.00 05/29/2019 03 UMPIRE DAVID TYLER MCCURDY 529984 5/14-5/28 90.00 05/29/2019 04 UMPIRE KYLE DEAN MCCURDY 529985 5/14-5/28 110.00 05/29/2019 05 UMPIRE ALEXIS MEYER 529986 5/14-5/28 60.00 05/29/2019 06 UMPIRE KURTIS TYLER RYAN 529987 5/14-5/28 20.00 05/29/2019 07 UMPIRE TY JAMES SILAS 529988 5/14-5/28 55.00 05/29/2019 08 UMPRIE JAEDON VAUGHN 529989 5/14-5/28 20.00 05/29/2019 09 UMPIRE IVAN WESTCOTT 529990 5/14-5/28 50.00 GJ-190531FE 05/21/2019 13 PR CC Fees - Apr 2019 997.07 AP-90528VD2 05/29/2019 01 UMPIRE :VOID 529956 JOSLYN T. BULLINGTON 529982 5/14-5/28 75.00 05/29/2019 02 UMPIRE :VOID 529963 OWEN LINDSTRAND 529983 5/14-5/28 85.00 05/29/2019 03 UMPIRE :VOID 529967 DAVID TYLER MCCURDY 529984 5/14-5/28 160.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 10TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 AP-90528VD2 05/29/2019 04 UMPIRE :VOID 529968 KYLE DEAN MCCURDY 529985 5/14-5/28 150.00 05/29/2019 05 UMPIRE :VOID 529969 ALEXIS MEYER 529986 5/14-5/28 85.00 05/29/2019 06 UMPIRE :VOID 529972 KURTIS TYLER RYAN 529987 5/14-5/28 40.00 05/29/2019 07 UMPIRE :VOID 529974 TY JAMES SILAS 529988 5/14-5/28 90.00 05/29/2019 08 UMPRIE :VOID 529978 JAEDON VAUGHN 529989 5/14-5/28 40.00 05/29/2019 09 UMPIRE :VOID 529979 IVAN WESTCOTT 529990 5/14-5/28 50.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 7,001.32 870.0002 AP-190611B 06/05/2019 155 UMPIRE JUAN DANIEL AVILA 530015 051819 70.00 06/05/2019 156 UMPIRE MATT BENJAMIN 530017 051619 80.00 06/05/2019 157 UMPIRE DWAYNE F BEYER 530018 051619 80.00 06/05/2019 158 UMPIRE DWAYNE F BEYER 530018 052319 120.00 06/05/2019 159 UMPIRE JAMIE ELENBAAS 530024 051319 35.00 06/05/2019 160 UMPIRE JAMIE ELENBAAS 530024 051819 70.00 06/05/2019 161 UMPIRE MATTHEW J. LAWLESS 530043 051819 70.00 06/05/2019 162 BASEBALL UMPIRE ASSIGNING FEE CYNTHIA O'LEARY YORKVILLE IN HOUSE 2 1,300.00 06/05/2019 163 BASEBALL TOURNAMENT UMPIRE CYNTHIA O'LEARY 530050 YORKVILLE REC 2019 250.00 06/05/2019 164 UMPIRE ROBERT L. RIETZ JR. 530063 051619 80.00 06/05/2019 165 UMPIRE ROBERT L. RIETZ JR. 530063 052319 40.00 06/05/2019 166 UMPIRE HERB WIEGEL 530072 051619 80.00 06/05/2019 167 UMPIRE HERB WIEGEL 530072 052319 160.00 AP-190619M 06/18/2019 01 UMPIRE RAIUMUNDO FONSECA 530078 WOOD BAT 2019 300.00 06/18/2019 02 UMPIRE SAM GOLINSKI 530079 WOOD BAT 2019 150.00 06/18/2019 03 UMPIRE ANDREW HETTINGER 530080 WOOD BAT 2019 100.00 06/18/2019 04 UMPIRE KENNETH ISHAM 530081 WOOD BAT 2019 100.00 06/18/2019 05 UMPIRE MIKE KALISH 530082 WOOD BAT 2019 150.00 06/18/2019 06 UMPIRE JACOB LIPSCOMB 530083 WOOD BAT 2019 350.00 06/18/2019 07 UMPIRE JACK MODAFF 530084 WOOD BAT 2019 250.00 06/18/2019 08 SCHEDULING OF OFFICIALS CYNTHIA O'LEARY 530085 WOOD BAT 2019 255.00 06/18/2019 09 UMPIRE ROBERT J. PAVLIK 530086 WOOD BAT 2019 50.00 06/18/2019 10 UMPIRE ROBERT L. RIETZ JR. 530087 WOOD BAT 2019 50.00 06/18/2019 11 UMPIRE COLE RUNDLE 530088 WOOD BAT 2019 100.00 06/18/2019 12 UMPIRE MARK RUNYON 530089 WOOD BAT 2019 350.00 06/18/2019 13 UMPIRE VANCE SCHMIDT 530090 WOOD BAT 2019 100.00 06/18/2019 14 UMPIRE NATHANIEL TAGGART 530091 WOOD BAT 2019 50.00 06/18/2019 15 UMPIRE JAMES A. TIETZ 530092 WOOD BAT 2019 300.00 AP-190625B 06/19/2019 194 UMPIRE MATT BENJAMIN 530318 053019 80.00 06/19/2019 195 UMPIRE MATT BENJAMIN 530318 060619 80.00 06/19/2019 196 UMPIRE DWAYNE F BEYER 530319 053019 80.00 06/19/2019 197 UMPIRE DWAYNE F BEYER 530319 060619 80.00 06/19/2019 198 UMPIRE REBEKAH BOHYER 530320 INV 5/29-6/9 85.00 06/19/2019 199 UMPIRE ANTHONY BOULE 530322 INV 5/29-6/9 40.00 06/19/2019 200 UMPIRE JOSLYN T. BULLINGTON 530325 INV 5/29-6/9 20.00 06/19/2019 201 UMPIRE HUMBERTO B. ARROYO 530326 INV 5/29-6/9 60.00 06/19/2019 202 UMPIRE JACOB CARLSON 530330 INV 5/29-6/9 20.00 06/19/2019 203 STRONG FITNESS CLASS KAYLA DJIDIC 530336 0001 175.00 06/19/2019 204 UMPIRE SARA R. EBNER 530339 INV 5/29-6/9 20.00 06/19/2019 205 UMPIRE GARY R FORD JR 530346 INV 5/29-6/9 55.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 11TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 AP-190625B 06/19/2019 206 UMPIRE SAM GOLINSKI 530347 INV 5/29-6/9 55.00 06/19/2019 207 UMPIRE JOSHUA HAVERNICK 530349 INV 5/29-6/9 80.00 06/19/2019 208 UMPIRE ANDREW HETTINGER 530351 INV 5/29-6/9 165.00 06/19/2019 209 UMPIRE MICHAEL HILKER 530352 INV 5/29-6/9 20.00 06/19/2019 210 UMPIRE JAREK DANIEL HOTWANG 530353 INV 5/29-6/9 55.00 06/19/2019 211 MAY 2019 COPIER CHARGES IMPACT NETWORKING, L 530354 1447604 129.36 06/19/2019 212 UMPIRE GEORGE A. JACOBO 530360 INV 5/29-6/9 35.00 06/19/2019 213 UMPIRE ZACHARY STEVEN KAUS 530361 INV 5/29-6/9 190.00 06/19/2019 214 UMPIRE TY KUKIELKA 530364 INV 5/29-6/9 35.00 06/19/2019 215 UMPIRE OWEN LINDSTRAND 530365 INV 5/29-6/9 125.00 06/19/2019 216 UMPIRE JORDAN LONG 530366 INV 5/29-6/9 20.00 06/19/2019 217 UMPIRE DAVID TYLER MCCURDY 530369 INV 5/29-6/9 105.00 06/19/2019 218 UMPIRE KYLE DEAN MCCURDY 530370 INV 5/29-6/9 90.00 06/19/2019 219 UMPIRE ALEXIS MEYER 530372 INV 5/29-6/9 95.00 06/19/2019 220 UMPIRE JOSHUA CALEB MEYERS 530373 INV 5/29-6/9 70.00 06/19/2019 221 UMPIRE MICHAEL T. MILLER 530375 060219 70.00 06/19/2019 222 UMPIRE HANNAH MONTELAURO 530376 INV 5/29-6/9 70.00 06/19/2019 223 UMPIRE MATTHEW L. RAMEY 530389 INV 5/29-6/9 35.00 06/19/2019 224 UMPIRE ROBERT L. RIETZ JR. 530391 053019 80.00 06/19/2019 225 UMPIRE ROBERT L. RIETZ JR. 530391 060619 80.00 06/19/2019 226 UMPIRE MARK RUNYON 530392 INV 5/29-6/9 60.00 06/19/2019 227 UMPIRE KURTIS TYLER RYAN 530393 INV 5/29-6/9 45.00 06/19/2019 228 UMPIRE JONATHAN SCHWEITZER 530394 INV 5/29-6/9 65.00 06/19/2019 229 UMPIRE KEVIN SERIO JR 530395 INV 5/29-6/9 55.00 06/19/2019 230 UMPIRE TY JAMES SILAS 530396 INV 5/29-6/9 70.00 06/19/2019 231 UMPIRE BEN STEMMET 530400 INV 5/29-6/9 60.00 06/19/2019 232 UMPIRE ZANE STRIKE 530403 INV 5/29-6/9 80.00 06/19/2019 233 UMPIRE CHRISTOPHER D. TUTTL 530405 INV 5/29-6/9 65.00 06/19/2019 234 UMPRIE JAEDON VAUGHN 530408 INV 5/29-6/9 40.00 06/19/2019 235 UMPIRE WILLIAM WEEKS 530410 INV 5/29-6/9 55.00 06/19/2019 236 UMPIRE IVAN WESTCOTT 530412 INV 5/29-6/9 140.00 06/19/2019 237 UMPIRE HERB WIEGEL 530414 053019 80.00 06/19/2019 238 UMPIRE HERB WIEGEL 530414 060619 80.00 06/19/2019 239 UMPIRE ALEXANDER VINCENZO W 530415 INV 5/29-6/9 20.00 06/19/2019 240 UMPIRE DAVID WOLLNIK 530417 INV 5/29-6/9 60.00 GJ-190630FE 06/24/2019 13 PR CC Fees - May 2019 1,383.81 _________________________________ TOTAL PERIOD 02 ACTIVITY 9,848.17 0.0003 AP-072919VD 07/29/2019 01 SUMMER 2019 TOT RO:VOID 530630 ROCK 'N' KIDS, INC. YRKSU19 329.00 AP-190709 07/01/2019 191 UMPIRE ALJO AMORELLI 530429 061319 40.00 07/01/2019 192 UMPIRE ALJO AMORELLI 530429 062019 60.00 07/01/2019 193 UMPIRE MATT BENJAMIN 530435 062019 80.00 07/01/2019 194 UMPIRE DWAYNE F BEYER 530436 061319 100.00 07/01/2019 195 UMPIRE DWAYNE F BEYER 530436 062019 80.00 07/01/2019 196 UMPIRE REBEKAH BOHYER 530438 JUN 10-23 110.00 07/01/2019 197 UMPIRE ANTHONY BOULE 530439 JUN 10-23 80.00 07/01/2019 198 CHICAGO WHITE SOX SUMMER CAMP ROCLAB ATHLETIC INST 530441 8953 950.00 07/01/2019 199 UMPIRE GARY M. DIETER 530445 061219 75.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 12TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 AP-190709 07/01/2019 200 UMPUIRE GARY M. DIETER 530445 061919 50.00 07/01/2019 201 UMPIRE SARA R. EBNER 530448 JUN 10-23 35.00 07/01/2019 202 UMPIRE GARY R FORD JR 530452 061219 50.00 07/01/2019 203 UMPIRE COLIN GLASS 530454 JUN 10-23 40.00 07/01/2019 204 UMPIRE JOSHUA HAVERNICK 530457 JUN 10-23 80.00 07/01/2019 205 UMPIRE ANDREW HETTINGER 530460 JUN 10-23 110.00 07/01/2019 206 UMPIRE MICHAEL HILKER 530461 JUN 10-23 35.00 07/01/2019 207 UMPIRE GEORGE A. JACOBO 530468 JUN 10-23 70.00 07/01/2019 208 UMPIRE ZACHARY STEVEN KAUS 530472 JUN 10-23 85.00 07/01/2019 209 UMPIRE TY KUKIELKA 530474 JUN 10-23 105.00 07/01/2019 210 UMPIRE OWEN LINDSTRAND 530476 JUN 10-23 20.00 07/01/2019 211 UMPIRE DAVID TYLER MCCURDY 530478 JUN 10-23 110.00 07/01/2019 212 UMPIRE KYLE DEAN MCCURDY 530479 JUN 10-23 130.00 07/01/2019 213 UMPIRE JOSHUA CALEB MEYERS 530482 JUN 10-23 35.00 07/01/2019 214 UMPIRE MICHAEL T. MILLER 530484 060919 35.00 07/01/2019 215 UMPIRE JACK MODAFF 530485 JUN 10-23 55.00 07/01/2019 216 UMPIRE HANNAH MONTELAURO 530486 JUN 10-23 105.00 07/01/2019 217 UMPIRE ROBERT MOSER 530487 061219 50.00 07/01/2019 218 UMPIRE MARTY MUNNS 530489 061319 75.00 07/01/2019 219 UMPIRE MARTY MUNNS 530489 061919 75.00 07/01/2019 220 UMPIRE BRAD NEMSICK 530490 JUN 10-23 55.00 07/01/2019 221 UMPIRE STEVE PEARSON 530495 JUN 10-23 120.00 07/01/2019 222 UMPIRE MATTHEW L. RAMEY 530501 JUN 10-23 35.00 07/01/2019 223 UMPIRE GRANT RIEHLE-MOELLER 530502 061219 50.00 07/01/2019 224 UMPIRE GRANT RIEHLE-MOELLER 530502 061919 75.00 07/01/2019 225 UMPIRE BENJAMIN RIETZ 530503 061319 40.00 07/01/2019 226 UMPIRE BENJAMIN RIETZ 530503 062019 60.00 07/01/2019 227 UMPIRE ROBERT L. RIETZ JR. 530504 061319 60.00 07/01/2019 228 UMPIRE ROBERT L. RIETZ JR. 530504 062019 40.00 07/01/2019 229 UMPIRE ROBERT L. RIETZ JR. 530504 JUN 10-23 60.00 07/01/2019 230 UMPIRE MARK RUNYON 530505 JUN 10-23 55.00 07/01/2019 231 UMPIRE KURTIS TYLER RYAN 530506 JUN 10-23 85.00 07/01/2019 232 UMPIRE JONATHAN SCHWEITZER 530507 JUN 10-23 40.00 07/01/2019 233 ASHI CHILD AND BABYSITTING SECOND CHANCE CARDIA 530508 19-006-292 315.00 07/01/2019 234 UMPIRE KEVIN SERIO JR 530509 JUN 10-23 25.00 07/01/2019 235 UMPIRE TY JAMES SILAS 530511 JUN 10-23 105.00 07/01/2019 236 UMPIRE BEN STEMMET 530512 JUN 10-23 70.00 07/01/2019 237 UMPIRE ZANE STRIKE 530513 JUN 10-23 195.00 07/01/2019 238 UMPIRE JAMES A. TIETZ 530515 JUN 10-23 115.00 07/01/2019 239 UMPIRE CHRISTOPHER D. TUTTL 530517 JUN 10-23 45.00 07/01/2019 240 UMPIRE JOE VASCIK 530520 061919 50.00 07/01/2019 241 UMPRIE JAEDON VAUGHN 530521 JUN 10-23 185.00 07/01/2019 242 UMPIRE BOB VELA 530522 JUN 10-23 60.00 07/01/2019 243 UMPIRE WILLIAM WEEKS 530523 061919 50.00 07/01/2019 244 UMPIRE WILLIAM WEEKS 530523 JUN 10-23 55.00 07/01/2019 245 UMPIRE IVAN WESTCOTT 530524 JUN 10-23 35.00 07/01/2019 246 UMPIRE HERB WIEGEL 530526 061319 80.00 07/01/2019 247 UMPIRE DAVID WOLNIK 530528 JUN 10-23 110.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 13TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 AP-190723 07/17/2019 293 UMPIRE ALJO AMORELLI 530538 062719 80.00 07/17/2019 294 YOUTH PERSONAL TRAINING FRANK E. BADUS 530544 PLF62419 192.00 07/17/2019 295 UMPIRE MATT BENJAMIN 530546 062719 80.00 07/17/2019 296 UMPIRE DWAYNE F BEYER 530548 062719 80.00 07/17/2019 297 UMPIRE REBEKAH BOHYER 530549 JUNE 24-JULY 7 80.00 07/17/2019 298 UMPIRE ANTHONY BOULE 530550 JUNE 24-JULY 7 80.00 07/17/2019 299 UMPIRE HUMBERTO B. ARROYO 530552 JUNE 24-JULY 7 170.00 07/17/2019 300 REFEREE GARY M. DIETER 530562 062619 75.00 07/17/2019 301 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 530563 0002 220.50 07/17/2019 302 UMPIRE RAIUMUNDO FONSECA 530576 JUNE 24-JULY 7 60.00 07/17/2019 303 UMPIRE ANDREW GOLINSKI 530578 JUNE 24-JULY 7 20.00 07/17/2019 304 UMPIRE SAM GOLINSKI 530579 JUNE 24-JULY 7 55.00 07/17/2019 305 UMPIRE ALLEN R. GOSS 530581 JUNE 24-JULY 7 110.00 07/17/2019 306 UMPIRE ANDREW HETTINGER 530586 JUNE 24-JULY 7 60.00 07/17/2019 307 UMPIRE JAREK DANIEL HOTWANG 530587 JUNE 24-JULY 7 55.00 07/17/2019 308 UMPIRE WILLIAM HRUBES 530588 JUNE 24-JULY 7 55.00 07/17/2019 309 BACKGROUND CHECKS ILLINOIS STATE POLIC 530591 053119 310.75 07/17/2019 310 5/29-6/28 COPIER CHARGES IMPACT NETWORKING, L 530594 1475388 45.63 07/17/2019 311 UMPIRE MATTHEW J. LAWLESS 530599 062619 50.00 07/17/2019 312 UMPIRE JOSHUA S LINDHOLM 530601 JUNE 24-JULY 7 55.00 07/17/2019 313 UMPIRE JACOB LIPSCOMB 530602 JUNE 24-JULY 7 55.00 07/17/2019 314 UMPIRE KYLE DEAN MCCURDY 530603 JUNE 24-JULY 7 40.00 07/17/2019 315 UMPIRE MICHAEL T. MILLER 530606 062319 35.00 07/17/2019 316 UMPIRE JACK MODAFF 530607 JUNE 24-JULY 7 330.00 07/17/2019 317 UMPIRE HANNAH MONTELAURO 530608 JUNE 24-JULY 7 40.00 07/17/2019 318 UMPIRE ROBERT MOSER 530609 062619 75.00 07/17/2019 319 UMPIRE JON MUEHLBAUER 530610 JUNE 24-JULY 7 55.00 07/17/2019 320 UMPIRE MARTY MUNNS 530611 062619 75.00 07/17/2019 321 UMPIRE BRAD NEMSICK 530613 JUNE 24-JULY 7 110.00 07/17/2019 322 ASSIGNING FEE FOR OFFICIALS CYNTHIA O'LEARY 530616 SUMMER YOUTH BK 2019 300.00 07/17/2019 323 ASSIGNING FEE FOR OFFICIALS CYNTHIA O'LEARY YORKVILLE IN HOUSE 2 1,600.00 07/17/2019 324 UMPIRE GRANT RIEHLE-MOELLER 530627 062619 75.00 07/17/2019 325 UMPIRE BENJAMIN RIETZ 530628 062719 80.00 07/17/2019 326 UMPIRE ROBERT L. RIETZ JR. 530629 062719 80.00 07/17/2019 327 UMPIRE ROBERT L. RIETZ JR. 530629 JUNE 24-JULY 7 110.00 07/17/2019 328 SUMMER 2019 TOT ROCK CLASSES ROCK 'N' KIDS, INC. YRKSU19 329.00 07/17/2019 329 UMPIRE KURTIS TYLER RYAN 530632 JUNE 24-JULY 7 60.00 07/17/2019 330 UMPIRE KEVIN SERIO JR 530636 JUNE 24-JULY 7 25.00 07/17/2019 331 UMPIRE TY JAMES SILAS 530638 JUNE 24-JULY 7 25.00 07/17/2019 332 UMPIRE TIM SIPES 530639 JUNE 24-JULY 7 55.00 07/17/2019 333 UMPIRE BEN STEMMET 530642 JUNE 24-JULY 7 35.00 07/17/2019 334 UMPIRE ZANE STRIKE 530644 JUNE 24-JULY 7 40.00 07/17/2019 335 UMPIRE JAMES A. TIETZ 530646 JUNE 24-JULY 7 110.00 07/17/2019 336 UMPIRE CHRISTOPHER D. TUTTL 530649 JUNE 24-JULY 7 35.00 07/17/2019 337 UMPRIE JAEDON VAUGHN 530652 JUNE 24-JULY 7 20.00 07/17/2019 338 UMPIRE BOB VELA 530653 JUNE 24-JULY 7 110.00 07/17/2019 339 UMPIRE WILLIAM WEEKS 530654 JUNE 24-JULY 7 115.00 07/17/2019 340 UMPIRE IVAN WESTCOTT 530656 JUNE 24-JULY 7 70.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 14TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 AP-190723 07/17/2019 341 UMPIRE DAVID WOLNIK 530657 JUNE 24-JULY 7 55.00 07/17/2019 342 UMPIRE ROYAL WOOLFOLK 530658 JUNE 24-JULY 7 55.00 07/17/2019 343 UMPIRE JOEL WYETH 530661 JUNE 24-JULY 7 60.00 AP-190725M 07/22/2019 126 PHYSICIANS CARE-DRUG TESTING FIRST NATIONAL BANK 900077 072519-R.WRIGHT 86.00 07/22/2019 127 LISA LOMBARDI COACHING-JUNE FIRST NATIONAL BANK 900077 072519-S.REDMON 87.50 07/22/2019 128 VERMONT SYSTEMS-REC TRAC FIRST NATIONAL BANK 900077 072519-S.REDMON 5,250.00 07/22/2019 129 ARCHERY PLACE-MAY ARCHERY FIRST NATIONAL BANK 900077 072519-T.NELSON 120.00 07/22/2019 130 ARCHERY PLACE-JUNE ARCHERY FIRST NATIONAL BANK 900077 072519-T.NELSON 80.00 GJ-190731FE 08/02/2019 13 PR CC Fees - June 2019 1,847.95 CR-P190709 07/09/2019 90 172725 1,847.95 07/09/2019 91 172731 1,847.95 _________________________________ TOTAL PERIOD 03 ACTIVITY 20,707.28 2,176.9504 AP-190813 08/06/2019 337 SUMMER I 2019 SPORTS CLASS ALL STAR SPORTS INST 530666 194052 9,930.00 08/06/2019 338 UMPIRE ALJO AMORELLI 530671 071119 120.00 08/06/2019 339 UMPIRE ALJO AMORELLI 530671 071819 120.00 08/06/2019 340 UMPIRE ALJO AMORELLI 530671 072519 80.00 08/06/2019 341 UMPIRE MATT BENJAMIN 530685 071819 100.00 08/06/2019 342 UMPIRE MATT BENJAMIN 530685 072519 80.00 08/06/2019 343 UMPIRE DWAYNE F BEYER 530686 071119 120.00 08/06/2019 344 UMPIRE DWAYNE F BEYER 530686 071819 80.00 08/06/2019 345 UMPIRE DWAYNE F BEYER 530686 072519 80.00 08/06/2019 346 UMPIRE REBEKAH BOHYER 530688 JULY 8-JULY 28 25.00 08/06/2019 347 RUGBY CAMP INSTRUCTION WAUBONSEE VALLEY RUG 530693 1001 472.50 08/06/2019 348 UMPIRE GARY M. DIETER 530699 071019 75.00 08/06/2019 349 UMPIRE GARY M. DIETER 530699 071719 75.00 08/06/2019 350 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 530700 0003 168.00 08/06/2019 351 UMPIRE SARA R. EBNER 530704 JULY 8-JULY 28 100.00 08/06/2019 352 UMPIRE GARY R FORD JR 530716 071019 50.00 08/06/2019 353 UMPIRE ANDREW HETTINGER 530725 JULY 8-JULY 28 120.00 08/06/2019 354 BACKGROUND CHECKS ILLINOIS STATE POLIC 530728 063019 56.50 08/06/2019 355 06/29-07/28 COPIER CHARGES IMPACT NETWORKING, L 530731 1500632 88.12 08/06/2019 356 SPACE ADVENTURE CAMP JMC VENTURES, LLC 530735 071719 105.00 08/06/2019 357 JULY MAGIC CLASS GARY KANTOR 530737 JULY 2019 75.00 08/06/2019 358 UMPIRE MATTHEW J. LAWLESS 530740 071719 50.00 08/06/2019 359 UMPIRE STEPHEN LINDSTROM 530744 071719 50.00 08/06/2019 360 UMPIRE MICHAEL T. MILLER 530757 072119 140.00 08/06/2019 361 UMPIRE JACK MODAFF 530758 JULY 8-JULY 28 60.00 08/06/2019 362 UMPIRE ROBERT MOSER 530760 071019 75.00 08/06/2019 363 UMPIRE MARTY MUNNS 530762 071019 50.00 08/06/2019 364 UMPIRE MARTY MUNNS 530762 071719 75.00 08/06/2019 365 UMPIRE GRANT RIEHLE-MOELLER 530786 071019 50.00 08/06/2019 366 UMPIRE GRANT RIEHLE-MOELLER 530786 071719 50.00 08/06/2019 367 UMPIRE BENJAMIN RIETZ 530787 071119 120.00 08/06/2019 368 UMPIRE BENJAMIN RIETZ 530787 071819 80.00 08/06/2019 369 UMPIRE BENJAMIN RIETZ 530787 072519 80.00 08/06/2019 370 UMPIRE ROBERT L. RIETZ JR. 530788 071119 40.00 08/06/2019 371 UMPIRE ROBERT L. RIETZ JR. 530788 071819 40.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 15TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________04 AP-190813 08/06/2019 372 UMPIRE TY JAMES SILAS 530792 JULY 8-JULY 28 50.00 08/06/2019 373 UMPIRE WILLIAM WEEKS 530802 JULY 8-JULY 28 180.00 08/06/2019 374 UMPIRE DAVID WOLNIK 530808 JULY 8-JULY 28 60.00 AP-190825M 08/15/2019 155 PHYSICIANS CARE-DRUG TESTS FIRST NATIONAL BANK 900078 082519-R.WRIGHT 215.00 08/15/2019 156 PETITE PALETTE-YOUTUBE VIDEO FIRST NATIONAL BANK 900078 082519-S.REDMON 650.00 08/15/2019 157 ROC'N'KIDS-SUMMER TOT ROCK FIRST NATIONAL BANK 900078 082519-S.REDMON 329.00 08/15/2019 158 LISA LOMBARDI-THRILLS & FIRST NATIONAL BANK 900078 082519-S.REDMON 170.10 08/15/2019 159 ARCHERY PLACE-JULY 2019 FIRST NATIONAL BANK 900078 082519-T.NELSON 575.00 AP-190827 08/20/2019 223 JUNE 26-30 SOCCER CAMP 5 STAR SOCCER CAMPS 530817 062519 1,200.00 08/20/2019 224 UMPIRE ANDREW HETTINGER 530852 JUL29-AUG11 60.00 08/20/2019 225 UMPIRE OWEN LINDSTRAND 530862 JUL29-AUG11 75.00 GJ-190831FE 08/29/2019 19 PR CC Fees - July 2019 2,098.55 _________________________________ TOTAL PERIOD 04 ACTIVITY 18,742.77 0.0005 AP-190910 09/04/2019 262 UMPIRE ALJO AMORELLI 530898 080819 160.00 09/04/2019 263 UMPIRE ALJO AMORELLI 530898 081519 160.00 09/04/2019 264 UMPIRE ALJO AMORELLI 530898 082219 80.00 09/04/2019 265 UMPIRE DWAYNE F BEYER 530905 080819 160.00 09/04/2019 266 UMPIRE DWAYNE F BEYER 530905 081519 160.00 09/04/2019 267 UMPIRE DWAYNE F BEYER 530905 082219 80.00 09/04/2019 268 UMPIRE REBEKAH BOHYER 530906 AUG 12-AUG 25 70.00 09/04/2019 269 UMPIRE ANTHONY BOULE 530907 AUG 12-AUG 25 115.00 09/04/2019 270 UMPIRE JOSLYN T. BULLINGTON 530908 AUG 12-AUG 25 20.00 09/04/2019 271 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 530920 0004 112.00 09/04/2019 272 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 530920 0005 185.50 09/04/2019 273 UMPIRE JOHN ELENBAAS 530930 082419 35.00 09/04/2019 274 UMPIRE GARY R FORD JR 530933 AUG 12-AUG 25 55.00 09/04/2019 275 UMPIRE RICARDO GANTE 530936 082419 70.00 09/04/2019 276 UMPIRE ANDREW GOLINSKI 530938 AUG 12-AUG 25 105.00 09/04/2019 277 UMPIRE SAM GOLINSKI 530939 AUG 12-AUG 25 110.00 09/04/2019 278 2019 MENS FALL SOFTBALL BIG DAWG ATHLETICS L 530941 25 220.00 09/04/2019 279 UMPIRE ANDREW HETTINGER 530944 AUG 12-AUG 25 110.00 09/04/2019 280 UMPIRE JAREK DANIEL HOTWANG 530945 AUG 12-AUG 25 110.00 09/04/2019 281 BACKGROUND CHECKS ILLINOIS STATE POLIC 530946 073119 847.50 09/04/2019 282 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 530949 1531533 91.71 09/04/2019 283 UMPIRE JOESEPH KWIATKOWSKI 530956 082519 70.00 09/04/2019 284 UMPIRE JACOB LIPSCOMB 530961 AU 12-AUG 25 110.00 09/04/2019 285 UMPIRE DAVID TYLER MCCURDY 530963 AUG 12-AUG 25 35.00 09/04/2019 286 UMPIRE KYLE DEAN MCCURDY 530964 AUG 12-AUG 25 90.00 09/04/2019 287 UMPIRE JACK MODAFF 530972 AUG 12-AUG 25 110.00 09/04/2019 288 UMPIRE BENJAMIN RIETZ 530991 082219 80.00 09/04/2019 289 UMPIRE ROBERT L. RIETZ JR. 530992 082219 80.00 09/04/2019 290 UMPIRE TY JAMES SILAS 530993 AUG 12-AUG 25 95.00 09/04/2019 291 UMPIRE ZANE STRIKE 530995 AUG 12-AUG 25 90.00 09/04/2019 292 UMPIRE NATHANIEL TAGGART 530996 AUG 12-AUG 25 165.00 09/04/2019 293 UMPIRE CHRISTOPHER D. TUTTL 530999 AUG 12-AUG 25 55.00 09/04/2019 294 UMPRIE JAEDON VAUGHN 531001 AUG 12-AUG 25 85.00 09/04/2019 295 UMPIRE WILLIAM WEEKS 531002 AUG 12-AUG 25 55.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 16TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________05 AP-190910 09/04/2019 296 UMPIRE HERB WIEGEL 531004 080819 120.00 09/04/2019 297 UMPIRE HERB WIEGEL 531004 081519 120.00 09/04/2019 298 UMPIRE HERB WIEGEL 531004 082219 120.00 09/04/2019 299 UMPIRE ALEXANDER VINCENZO W 531005 AUG 12-AUG 25 60.00 AP-190924 09/17/2019 192 SUMMER II SESSION SPORTS ALL STAR SPORTS INST 531011 195144 910.00 09/17/2019 193 UMPIRE REBEKAH BOHYER 531019 AUG 26-SEPT 8 25.00 09/17/2019 194 UMPIRE JOSLYN T. BULLINGTON 531021 AUG 26-SEPT 8 20.00 09/17/2019 195 SUMMER JUNIOR CAMPS CHAD JOHANSEN GOLF A 531023 2039 1,858.00 09/17/2019 196 UMPIRE RICARDO GANTE 531036 090719 70.00 09/17/2019 197 UMPIRE ANDREW GOLINSKI 531037 AUG 26-SEPT 8 70.00 09/17/2019 198 UMPIRE DEVIN HERNANDEZ 531040 090719 105.00 09/17/2019 199 UMPIRE JAREK DANIEL HOTWANG 531041 AUG 26-SEPT 8 110.00 09/17/2019 200 UMPIRE MARK A. HUTH 531042 AUG 26-SEPT 8 110.00 09/17/2019 201 UMPIRE JOESEPH KWIATKOWSKI 531051 090819 70.00 09/17/2019 202 UMPIRE KYLE DEAN MCCURDY 531053 AUG 26-SEPT 8 35.00 09/17/2019 203 UMPIRE TY JAMES SILAS 531077 AUG 26-SEPT 8 25.00 09/17/2019 204 UMPIRE ZANE STRIKE 531081 AUG 26-SEPT 8 55.00 09/17/2019 205 UMPIRE JAEDON VAUGHN 531086 AUG 26-SEPT 8 20.00 09/17/2019 206 UMPIRE ALEXANDER VINCENZO W 531091 AUG 26-SEPT 8 20.00 09/17/2019 207 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 1370 0006 371.00 AP-190925M 09/16/2019 173 PHYSICIANS CARE-DRUG SCREENING FIRST NATIONAL BANK 900079 092519-R.WRIGHT 172.00 09/16/2019 174 ADVANCED DISPOSAL-DUMPSTER FIRST NATIONAL BANK 900079 092519-S.REDMON 149.90 09/16/2019 175 ARCHERY PLACE-AUGUST ARCHERY FIRST NATIONAL BANK 900079 092519-T.NELSON 80.00 GJ-190930FE 09/25/2019 19 PR CC Fees - Aug 2019 1,270.05 _________________________________ TOTAL PERIOD 05 ACTIVITY 10,142.66 0.0006 AP-191008 09/30/2019 269 UMPIRE ALJO AMORELLI 531097 091219 80.00 09/30/2019 270 UMPIRE ALJO AMORELLI 531097 091919 80.00 09/30/2019 271 UMPIRE DIEGO BARRERA 531101 091419 105.00 09/30/2019 272 UMPIRE DWAYNE F BEYER 531103 091219 100.00 09/30/2019 273 UMPIRE DWAYNE F BEYER 531103 091919 160.00 09/30/2019 274 UMPIRE REBEKAH BOHYER 531105 SEPT 9 - SEPT 22 35.00 09/30/2019 275 UMPIRE ANTHONY BOULE 531106 SEPT 9 - SEPT 22 35.00 09/30/2019 276 UMPIRE RYAN BUCK 531107 SEPT 9 - SEPT 22 100.00 09/30/2019 277 UMPIRE JOSLYN T. BULLINGTON 531108 SEPT 9 - SEPT 22 120.00 09/30/2019 278 UMPIRE DONALD CZEPIEL 531116 SEPT 9 - SEPT 22 55.00 09/30/2019 279 UMPIRE SARA R. EBNER 531120 SEPT 9 - SEPT 22 160.00 09/30/2019 280 UMPIRE JOHN ELENBAAS 531126 091419 70.00 09/30/2019 281 UMPIRE ANDREW GOLINSKI 531136 SEPT 9 - SEPT 22 140.00 09/30/2019 282 UMPIRE ALLEN R. GOSS 531137 SEPT 9 - SEPT 22 220.00 09/30/2019 283 UMPIRE ANDREW HETTINGER 531144 SEPT 9 - SEPT 22 280.00 09/30/2019 284 BACKGROUND CHECKS ILLINOIS STATE POLIC 531147 083119 536.75 09/30/2019 285 08/29-09/28 COPIER CHARGES IMPACT NETWORKING, L 531149 1560208 81.24 09/30/2019 286 UMPIRE COLLIN JANUSZ 531152 AUG 26 - SEPT 8 40.00 09/30/2019 287 UMPIRE COLLIN JANUSZ 531152 SEPT 9 - SEPT 22 40.00 09/30/2019 288 UMPIRE DAVID TYLER MCCURDY 531158 SEPT 9 - SEPT 22 105.00 09/30/2019 289 UMPIRE KYLE DEAN MCCURDY 531159 SEPT 9 - SEPT 22 165.00 09/30/2019 290 UMPIRE JACK MODAFF 531165 SEPT 9 - SEPT 22 110.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 17TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________06 AP-191008 09/30/2019 291 UMPIRE MARK PAWLOWSKI 531173 091219 80.00 09/30/2019 292 UMPIRE MARK PAWLOWSKI 531173 091919 80.00 09/30/2019 293 UMPIRE ROBERT L. RIETZ JR. 531185 091219 60.00 09/30/2019 294 UMPIRE MARK RUNYON 531186 SEPT 9 - SEPT 22 295.00 09/30/2019 295 UMPIRE TY JAMES SILAS 531188 SEPT 9 - SEPT 22 95.00 09/30/2019 296 UMPIRE ZANE STRIKE 531190 SEPT 9 - SEPT 22 160.00 09/30/2019 297 UMPIRE NATHANIEL TAGGART 531191 SEPT 9 - SEPT 22 110.00 09/30/2019 298 UMPIRE JAMES A. TIETZ 531193 SEPT 9 - SEPT 22 110.00 09/30/2019 299 UMPIRE CHRISTOPHER D. TUTTL 531196 SEPT 9 - SEPT 22 90.00 09/30/2019 300 UMPIRE JAEDON VAUGHN 531198 SEPT 9 - SEPT 22 170.00 09/30/2019 301 UMPIRE WILLIAM WEEKS 531200 SEPT 9 - SEPT 22 110.00 09/30/2019 302 UMPIRE HERB WIEGEL 531201 091219 120.00 09/30/2019 303 UMPIRE HERB WIEGEL 531201 091919 120.00 09/30/2019 304 UMPIRE ALEXANDER VINCENZO W 531203 SEPT 9 - SEPT 22 40.00 09/30/2019 305 09/16-10/21 ZUMBINI CLASS RACHEL WIXON 531205 FALL I 336.00 09/30/2019 306 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 1375 0007 297.50 AP-191022 10/15/2019 227 FALL 2019 CLASS INSTRUCTION ALL STAR SPORTS INST 531208 196185 1,334.00 10/15/2019 228 UMPIRE ALJO AMORELLI 531210 092619 160.00 10/15/2019 229 UMPIRE ALJO AMORELLI 531210 100319 80.00 10/15/2019 230 UMPIRE JUAN DANIEL AVILA 531216 092519 35.00 10/15/2019 231 UMPIRE DWAYNE F BEYER 531221 092619 20.00 10/15/2019 232 UMPIRE DWAYNE F BEYER 531221 100319 80.00 10/15/2019 233 REFEREE REBEKAH BOHYER 531222 SEPT 23-OCT 7 35.00 10/15/2019 234 UMPIRE ANTHONY BOULE 531223 SEPT 23-OCT 7 70.00 10/15/2019 235 UMPIRE RYAN BUCK 531224 SEPT 23-OCT 7 135.00 10/15/2019 236 UMPIRE JOSLYN T. BULLINGTON 531225 SEPT 23-OCT 7 35.00 10/15/2019 237 UMPIRE SARA R. EBNER 531238 SEPT 23-OCT 7 70.00 10/15/2019 238 UMPIRE JAMIE ELENBAAS 531240 100519 70.00 10/15/2019 239 UMPIRE ANDREW GOLINSKI 531250 SEPT 23-OCT 7 105.00 10/15/2019 240 UMPIRE SAM GOLINSKI 531251 SEPT 23-OCT 7 205.00 10/15/2019 241 UMPIRE ALLEN R. GOSS 531252 SEPT 23-OCT 7 110.00 10/15/2019 242 UMPIRE HALLE HARPER 531255 SEPT 23-OCT 7 40.00 10/15/2019 243 FALL YOGA CLASS INSTRUCTION ELIZABETH J HERIAUD 531257 515-0925-19 150.00 10/15/2019 244 UMPIRE DEVIN HERNANDEZ 531258 092119 70.00 10/15/2019 245 UMPIRE ANDREW HETTINGER 531259 SEPT 23-OCT 7 150.00 10/15/2019 246 UMPIRE COLLIN JANUSZ 531264 SEPT 23-OCT 7 100.00 10/15/2019 247 UMPIRE MATTHEW J. LAWLESS 531268 100519 105.00 10/15/2019 248 UMPIRE KYLE DEAN MCCURDY 531271 SEPT 23-OCT 7 70.00 10/15/2019 249 UMPIRE MICHAEL T. MILLER 531276 091519 70.00 10/15/2019 250 UMPIRE MICHAEL T. MILLER 531276 100619 105.00 10/15/2019 251 UMPIRE JACK MODAFF 531277 SEPT 23-OCT 7 100.00 10/15/2019 252 UMPIRE BRUCE MORRICK 531278 SEPT 23-OCT 7 55.00 10/15/2019 253 UMPIRE BRAD NEMSICK 531281 SEPT 23-OCT 7 55.00 10/15/2019 254 ASSIGNING FEE FOR BASEBALL CYNTHIA O'LEARY 531285 ARBITER RENEWAL 133.00 10/15/2019 255 FALL SOCCER OFFICIAL ASSIGNING CYNTHIA O'LEARY 531285 REC FALL SOCCER 2019 200.00 10/15/2019 256 FALL TRAVEL OFFICIAL ASSIGNING CYNTHIA O'LEARY 531285 YORKVILLE REC FALL 2 520.00 10/15/2019 257 UMPIRE MARK PAWLOWSKI 531288 100319 80.00 10/15/2019 258 UMPIRE CARL W. PETERSON 531289 SEPT 23-OCT 7 110.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 18TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________06 AP-191022 10/15/2019 259 UMPIRE ROBERT L. RIETZ JR. 531300 092619 140.00 10/15/2019 260 UMPIRE ROBERT L. RIETZ JR. 531300 100319 80.00 10/15/2019 261 9/11-10/16 MUSIC CLASSES ROCK 'N' KIDS, INC. 531301 YRKFI19 210.00 10/15/2019 262 UMPIRE EDWIN A RUNDLE 531302 SEPT 23-OCT 7 50.00 10/15/2019 263 BABYSITTING CLASS INSTRUCTION SECOND CHANCE CARDIA 531303 19-009-467 94.50 10/15/2019 264 UMPIRE TY JAMES SILAS 531306 SEPT 23-OCT 7 20.00 10/15/2019 265 UMPIRE JASON J. STANISZEWSK 531308 SEPT 23-OCT 7 50.00 10/15/2019 266 UMPIRE MARK STREIDER 531310 SEPT 23-OCT 7 100.00 10/15/2019 267 UMPIRE ZANE STRIKE 531311 SEPT 23-OCT 7 185.00 10/15/2019 268 UMPIRE PAUL TAEUBER 531312 092119 105.00 10/15/2019 269 UMPIRE NATHANIEL TAGGART 531313 SEPT 23-OCT 7 110.00 10/15/2019 270 UMPIRE JAMES A. TIETZ 531314 SEPT 23-OCT 7 55.00 10/15/2019 271 UMPIRE CHRISTOPHER D. TUTTL 531316 SEPT 23-OCT 7 170.00 10/15/2019 272 UMPIRE JAEDON VAUGHN 531318 SEPT 23-OCT 7 85.00 10/15/2019 273 UMPIRE HERB WIEGEL 531322 092619 120.00 10/15/2019 274 UMPIRE HERB WIEGEL 531322 100419 120.00 10/15/2019 275 UMPIRE ALEXANDER VINCENZO W 531323 SEPT 23-OCT 7 125.00 10/15/2019 276 UMPIRE DAVID WOLLNIK 531324 SEPT 23-OCT 7 100.00 10/15/2019 277 ZUMBA CLASS INSTRUCTION KAYLA DJIDIC 1403 0008 239.50 AP-191025M 10/15/2019 157 PHYSICIANS CARE-DRUG FIRST NATIONAL BANK 900080 102519-R.WRIGHT 129.00 10/15/2019 158 LOMBARDI COACHING-WHACK A FIRST NATIONAL BANK 900080 102519-S.REDMON 17.50 GJ-191031FE 10/18/2019 19 PR CC Fees - Sept 2019 1,275.23 _________________________________ TOTAL PERIOD 06 ACTIVITY 13,329.22 0.00 YTD BUDGET 50,000.02 TOTAL ACCOUNT ACTIVITY 79,771.42 3,046.95 ANNUAL REVISED BUDGET 100,000.00 ENDING BALANCE 76,724.47_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 AP-190513B 05/06/2019 07 MAY 2019 COPIER LEASE DLL FINANCIAL SERVIC 104704 63218016 194.48 05/06/2019 08 MAINTENANCE CONTRACT CHARGE SOUND INCORPORATED 104709 R161038 929.52 05/06/2019 09 06/278/19-06/26/20 ANNUAL TODAY'S BUSINESS SOL 104711 9268 2,644.00 AP-190528B 05/21/2019 162 JUN 2019 COPIER LEASE DLL FINANCIAL SERVIC 529882 63564126 194.48 GJ-90520PRE 05/21/2019 54 Sound Inc May 2019 Srvc Agrmnt 97.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 4,059.48 0.0002 AP-190610B 06/04/2019 03 07/01/20-06/30/21 CATEGORY 1 E-RATE FUND SERVICES 104722 299 350.00 06/04/2019 04 MAY 2019 ON SITE IT SUPPORT LLOYD WARBER 104724 10453 720.00 06/04/2019 05 JUNE - AUG SILVER SERVICE SOUND INCORPORATED 104726 R161625 291.00 06/04/2019 06 05/01-07/31 ELEVATOR THYSSENKRUPP ELEVATO 104727 3004582070 542.22 06/04/2019 07 05/13/19 MEETING MINUTES MARLYS J. YOUNG 104729 051319 79.50 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,982.72 0.0003 AP-190708 07/01/2019 04 JULY 2019 COPIER LEASE DLL FINANCIAL SERVIC 104732 63957683 194.48 07/01/2019 05 JUNE 2019 ON SITE IT SUPPORT LLOYD WARBER 104733 10454 720.00 07/01/2019 06 ANNUAL FEE RENEWAL FOR WEBLINX INCORPORATED 104740 27527 200.00 AP-190723 07/17/2019 360 06/10/19 MEETING MINUTES MARLYS J. YOUNG 530662 061019 66.25 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,180.73 0.00 DATE: 11/08/2019 UNITED CITY OF YORKVILLE PAGE: 19TIME: 14:23:40 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2020 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________04 AP-190812 08/05/2019 03 AUG 2019 COPIER LEASE DLL FINANCIAL SERVIC 104744 64205724 194.48 08/05/2019 04 2019 ANNUAL INSPECTIONS GREAT LAKES PLUMBING 104746 18861 450.00 08/05/2019 05 04/15-07/14 COPIER OVERAGES IMPACT NETWORKING, L 104747 1496722 139.51 08/05/2019 06 AUG-OCT 2019 MAINTENANCE SOUND INCORPORATED 104756 R162440 929.52 08/05/2019 07 2ND QTR COST FOR FAX TBS CONSTRUCTION 104757 072919-7 43.52 08/05/2019 08 047/08/19 MEETING MINUTES MARLYS J. YOUNG 104761 070819 61.25 AP-190813 08/06/2019 402 JULY 2019 ON-SITE IT SUPPORT LLOYD WARBER 530745 10460 1,110.00 AP-190825M 08/15/2019 199 LIBERTY MUTUAL-SURETY BOND FIRST NATIONAL BANK 900078 082519-A.SIMMONS 456.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 3,384.28 0.0005 AP-190909 09/04/2019 02 SEPT 2019 COPIER LEASE DLL FINANCIAL SERVIC 104764 64641516 194.48 09/04/2019 03 SEPT - NOV 2019 SILVER SERVICE SOUND INCORPORATED 104767 R162857 291.00 09/04/2019 04 AUG-OCT 2019 ELEVATOR THYSSENKRUPP ELEVATO 104771 3004743624 542.22 09/04/2019 05 08/12/19 LIBRARY BOARD MEETING MARLYS J. YOUNG 104772 081219 63.25 AP-190924 09/17/2019 230 OCT 2019 COPIER LEASE DLL FINANCIAL SERVIC 531029 64951484 194.48 AP-190925M 09/16/2019 236 NOTARY SERVICE-NOTARY FIRST NATIONAL BANK 900079 092519-E.TOPPER 53.95 _________________________________ TOTAL PERIOD 05 ACTIVITY 1,339.38 0.0006 AP-191014 10/01/2019 07 AUG 2019 ON-SITE IT SUPPORT LLOYD WARBER 104779 10461 720.00 10/01/2019 08 SEPT 2019 ON SITE IT SUPPORT LLOYD WARBER 104779 10462 1,320.00 10/01/2019 09 09/09/19 MEETING MINUTES MARLYS J. YOUNG 104788 090919 57.50 AP-191022 10/15/2019 291 09/23/19 MEETING MINUTES MARLYS J. YOUNG 531327 092319 84.50 GJ-191105RC 11/05/2019 01 RC Lbty Mtul Inv#102519-Grgry 568.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 2,750.00 0.00 YTD BUDGET 20,000.02 TOTAL ACCOUNT ACTIVITY 14,696.59 0.00 ANNUAL REVISED BUDGET 40,000.00 ENDING BALANCE 14,696.59_____________________________________________________________________________________________________________________________________________________87-870-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0004 AP-190827 08/20/2019 239 COUNTRYSIDE TIF MATTERS KATHLEEN FIELD ORR & 1341 15985 129.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 129.00 0.00 YTD BUDGET 1,000.02 TOTAL ACCOUNT ACTIVITY 129.00 0.00 ANNUAL REVISED BUDGET 2,000.00 ENDING BALANCE 129.00_____________________________________________________________________________________________________________________________________________________88-880-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.00 YTD BUDGET 500.02 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 1,000.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________89-890-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2019 BEGINNING BALANCE 0.0005 AP-190923M 09/23/2019 03 CLOSING COSTS FOR OLD JAIL LAKESHORE TITLE AGEN 530118 092319-CLOSING 1,753.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 1,753.00 0.00 YTD BUDGET 0.00 TOTAL ACCOUNT ACTIVITY 1,753.00 0.00 ANNUAL REVISED BUDGET 0.00 ENDING BALANCE 1,753.00 GRAND TOTAL 246,209.23 0.00 TOTAL DIFFERENCE 246,209.23 0.00 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 New Business #2 Tracking Number ADM 2019-65 Monthly Treasurer’s Report for October 2019 Administration Committee – November 20, 2019 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 Fund01 - General 6,879,823$ 1,447,437$ 10,196,922$ 16,469,238$ 62% 1,420,793$ 7,947,391$ 16,719,238$ 48% 9,129,354$ Special Revenue Funds15 - Motor Fuel Tax635,382 69,401 324,112 534,904 61% 6,149 504,597 718,788 70% 454,897 79 - Parks and Recreation 452,914 177,735 1,294,560 2,244,988 58% 170,454 1,210,075 2,343,405 52% 537,399 72 - Land Cash 211,832 324 23,477 58,435 40% - 5,035 104,850 5% 230,274 87 - Countryside TIF (422,459) 2,624 162,598 232,318 70% 939 58,550 923,808 6% (318,412) 88 - Downtown TIF (1,024,518) 6,172 74,128 80,000 93% 3,827 239,415 426,484 56% (1,189,805) 89 - Downtown TIF II (2,736) 1,940 24,171 - 0% 538 8,805 35,000 25% 12,630 11 - Fox Hill SSA 10,485 351 13,382 13,381 100% 302 4,464 30,977 14% 19,403 12 - Sunflower SSA (22,626) 561 17,985 18,140 99% 285 6,189 13,977 44% (10,831) Debt Service Fund42 - Debt Service - 27,090 166,207 324,025 51% - 17,250 324,025 5% 148,957 Capital Project Funds25 - Vehicle & Equipment 496,042 11,946 319,433 161,112 198% 78,290 125,191 525,470 24% 690,284 23 - City-Wide Capital 629,429 277,014 710,328 4,172,029 17% 263,917 662,116 4,798,408 14% 677,641 Enterprise Funds *51 - Water 3,533,027 774,215 2,478,135 4,699,931 53% 288,356 1,485,106 5,770,144 26% 4,526,056 *52 - Sewer 1,110,251 291,942 1,105,219 2,149,679 51% 43,408 515,744 2,538,097 20% 1,699,726 Library Funds82 - Library Operations 554,271 54,348 1,543,040 1,576,751 98% 67,898 455,569 1,620,345 28% 1,641,742 84 - Library Capital 83,260 3,807 88,326 50,100 176% 3,538 15,972 75,500 21% 155,614 Total Funds 13,124,377$ 3,146,907$ 18,542,022$ 32,785,031$ 57% 2,348,692$ 13,261,470$ 36,968,516$ 36% 18,404,929$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending October 31, 2019Cash BasisAs 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 New Business #3 Tracking Number ADM 2019-66 Cash Statement for September 2019 Administration Committee – November 20, 2019 Informational None Rob Fredrickson Finance Name Department GrandRestricted atFirst National West Suburban Associated Illinois Funds Old SecondTotalsIMETGeneral Fund01 - General 1,074,783 231,091 1,914,337 4,044,608 - 7,264,818 82,415 Special Revenue Funds15 - Motor Fuel Tax - - - 375,304 - 375,304 - 72 - Land Cash (88,254) - - - - (88,254) - 87 - Countryside TIF (320,097) - - - - (320,097) - 88 - Downtown TIF (1,126,773) - - - - (1,126,773) - 89 - Downtown TIF II 11,228 - - - - 11,228 - 11 - Fox Hill SSA 19,353 - - - - 19,353 - 12 - Sunflower SSA (11,107) - - - - (11,107) - Debt Service Fund42 - Debt Service 121,867 - - - - 121,867 - Capital Project Funds23 - City-Wide Capital 294,413 141,853 690,435 - - 1,126,701 103,868 25 - Police Capital 87,410 - - - - 87,410 - 25 - General Gov Capital(13,999) - - - - (13,999) - 25 - Public Works Capital275,077 - - - - 275,077 - Enterprise Funds51 - Water1,832,024 755,348 854,764 - - 3,442,137 13,808 52 - Sewer753,382 256,756 315,824 - - 1,325,962 64,896 Agency Funds90 - Developer Escrow 196,905 - - - - 196,905 - 95 - Escrow Deposit124,510 629,864 - - - 754,374 - Total City Funds3,230,720 2,014,912 3,775,361 4,419,912 - 13,440,905 264,987 Distribution %24.04% 14.99% 28.09% 32.88%Library Funds82 - Library Operations54 - - 234,376 829,445 1,063,875 8,007 84 - Library Capital60,400 - - - 93,111 153,511 - Library Totals 60,454 - - 234,376 922,556 1,217,385 8,007 Distribution % 4.97% 19.25% 75.78%Park and Recreation Funds79 - Parks and Recreation 495,100 - - - - 495,100 - 25 - Park & Rec Capital499,699 - - - - 499,699 2,371 Park & Rec Totals994,798 - - - - 994,798 2,371 Distribution % 100.00%UNITED CITY OF YORKVILLECASH AND INVESTMENT SUMMARY - as of September 30, 2019Cash Summary 1 FinancialAccrued Type of Investment Institution FDIC # Interest Rate Original Cost Maturity Date Interest to Date Value at Maturity FundCertificate of Deposit (CD) Sonabank 57968 2.49% 243,800$ 6/17/2020 1,729$ 249,868$ General (01)Certificate of Deposit (CD) Bank of China 33653 1.98% 247,500$ 2/24/2020 443$ 249,917$ General (01)Certificate of Deposit (CD) CIBC Bank 33306 1.78% 247,800$ 3/30/2020 -$ 249,995$ General (01)739,100$ 2,172$ 749,780$ UNITED CITY OF YORKVILLECASH AND INVESTMENT SUMMARY - as of September 30, 2019Investments Summary Investment Totals2 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 New Business #4 Tracking Number ADM 2019-67 Monthly Website Report for October 2019 Administration Committee – November 20, 2019 Informational None. See attached memo. Erin Willrett Administration Name Department Summary Yorkville’s website and social media analytics report for October 2019. Background Every month at the Administration Committee meeting, the website data from the previous month will be highlighted. This month’s highlight is October 1, 2019 – October 31, 2019. Website Visits: Oct 2018 Nov 2018 Dec 2018 Jan 2019 Feb 2019 March 2019 April 2019 May 2019 June 2019 July 2019 Aug 2019 Sept 2019 Oct 2019 Unique Visitors 11,767 11,767 8,087 10,376 9,678 11,781 13,911 13,163 17,246 21,699 20,358 13,262 14,179 Returning Visits 6,028 4,833 3,597 4,826 4,546 5,134 7,223 6,377 8,412 10,546 9,629 6,405 7,084 Total Visits 15,172 9,862 9,965 13,237 12,233 14,775 18,271 17,219 22,768 20,020 27,106 17,156 18,975 Visit Times (Averages):  2 minutes 16 second average visit duration  2.6 actions (page views, downloads, outlinks and internal site searches) per visit 0 5,000 10,000 15,000 20,000 25,000 30,000 Total Visits Total Visits Memorandum To: Administration Committee From: Erin Willrett, Assistant Administrator CC: Bart Olson, City Administrator Date: November 20, 2019 Subject: Website Report for October 2019 Website Statistics: August 2019 September 2019 October 2019i Top 5 Pages Visited 1. Hometown Days Festival 2. Homepage 3. Facilities Feature Overview 4. Online Utility Payments 5. My Gov Hub 1. Homepage 2. Hometown Days Festival 3. Parks and Recreation 4. Facilities Feature Overview 5. Online Utility Payments 1. Homepage 2. My Gov Hub Transition Page 3. Online Utility Payments 4. White Goods/Bulk Items 5. Parks and Recreation August 2019 September 2019 October 2019ii Top 5 Downloads 1. Hometown Days Schedule 2. Privacy Policy 3. Residential Permit Application 4.Senior Services & Programs 5. Marge Cline Whitewater Course 1. Hometown Days Schedule 2. Residential Permit Application 3. 50/50 Parkway Tree Program 4.Privacy Policy 5. Roof Permit Information 1. Residential Permit Application 2. Senior Services Programs 3. Roof Permit Information 4.Flags of Valor Form 5. Utility Map August 2019 September 2019 October 2019 Top 5 Searches 1. Employment (Jobs was 2nd and Employment Opportunities was 3rd) 2. Yorkville Hometown Days Festival 3. Hometown Days 4. Zoning Map 5. Brush/Refuse Pick-up 1. True 2. Jobs (Employment was 2nd) 3. Basketball 4. Garbage 5. Chili Chase 1. Halloween Trick Or Treat Hours 2. Basketball 3. Jobs (Employment was 5th and Employment Opportunities was 6th) 4. Garbage 5. True August 2019 September 2019 October 2019 Top 5 Website Referrers 1. Facebook 2. enjoyaurora.com 3. 7thheavenband.com 4. bandsintown.com 5.patch.com 1. Facebook 2. 7thehavenband.com 3. enjoyaurora.com 4. gis.co.kendall.il.us 5.runningintheusa.com 1. Facebook 2. runningintheusa.com 3. gis.co.kendall.il.us 4. enjoyaurora.com 5.account.civicplus.com City Facebook Data: October 2019 Total Page Followers: 5,506 (an increase of 183 followers from September) Total Page Likes: 5,358 Total Average Reach: 4,534 Highest Viewed Post: “S”no”w way are we cancelling…Trick or Treat hours….” (Posted October 31, 2019 at 12:00 pm) Highest Viewed Post Reach: 7,881; 1,277 Post Clicks; 435 Reactions, Comments & Shares Parks and Recreation Facebook Data: October 2019 Total Page Followers: 3,037 (an increase of 87 followers from September) Total Page Likes: 2,993 Total Average Reach: 1,232 Highest Viewed Post: “Trick or Treat Update…” (Posted October 30, 2019, 10:45 am) Highest Viewed Post Reach: 5,763; 1,463 Post Clicks; 282 Reactions, Comments & Shares City Twitter Data: October 2019 Total Followers: 1,623 (13 new followers from September) Total Tweet Impressions: 9,586 Total Profile Visits: 166 Yorkville Twitter Mentions: 11 Top Tweet (earned 623 Impressions): “Halloween is just 2 weeks away…” Recommendation: This is an informational item. ihttps://www.yorkville.il.us/; https://www.yorkville.il.us/573/MyGovHub-Transition-Page; https://www.yorkville.il.us/131/Online-Utility-Payments; https://www.yorkville.il.us/159/White-Goods; https://www.yorkville.il.us/259/Parks-Recreation ii https://www.yorkville.il.us/DocumentCenter/View/5804/Residential-Permit-Application-PDF?bidId=; https://www.yorkville.il.us/244/Senior-Services-Programs; https://www.yorkville.il.us/DocumentCenter/View/1534/Roof?bidId=; https://www.yorkville.il.us/DocumentCenter/View/5882/Flags-of-Valor-Form-2019?bidId=; https://www.yorkville.il.us/forms.aspx?fid=65 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 New Business #5 Tracking Number ADM 2019-68 Fox Hill SSA Tax Levy Ordinance Administration Committee – November 20, 2019 N/A 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 The (11) Fox Hill SSA Fund continued to maintain a positive fund balance of $10,485 at the end of Fiscal Year 2019 (Exhibit B); due to the residual proceeds from the $22,000 sale of the subdivision’s entrance sign in FY 2016 (the Fox Hill entrance sign was purchased by IDOT, in conjunction with their expansion of US Route 34). These sale proceeds continue to inflate fund balance in the SSA, which would otherwise be at negative $11,515 at FYE 2019. In the current fiscal year (FY 2020) fund balance in the SSA is expected to decrease by approximately $4,800, as the result of unexpected costs (~$9,000) for tree trimming and removal. It appears that the new entrance sign for the subdivision (currently budgeted at $22,000 in the Outside Repair & Maintenance line item) will need to be deferred to FY 2021, due to the timing considerations of IDOT. Once the new entrance sign is constructed, fund balance in the SSA is expected to go negative (~$15,600) by the end of FY 2021. Fund balance is expected to further decline in FY 2022, as staff anticipates additional expenditures of ~$25,000 relating to trail maintenance (includes crack filling and sealing – which should be done every 5-8 years). As established over the last five budget cycles, one-time expenditures incurred for trail maintenance in previous fiscal years, in addition to annual mowing, management fees and tree removal/replacement costs, will be paid back over a ten-year period, which began in FY 2016 (Levy Year 2014). In order to cover these prior costs, finance upcoming expenditures, 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 (Levy Year 2023 / FY 2025); staff recommends that the Fox Hill SSA levy be incrementally increased as follows: $12 increase for the 2019 levy (FY 2021); $18 increase for the 2020 levy (FY 2022); and a $20 increase for the 2021-2023 levies (FY 2022-2025). For the 2019 levy year (FY 2021) staff is recommending a $12 per unit increase, from $60.55 to $72.55. In aggregate the levy would amount to $16,033 and would be comprised as follows:  $2,338 for Trail Maintenance (1/10th of trail maintenance exp incurred in FY 2016)  $4,695 for Tree Trimming and Replacement  $3,000 for Management Fees  $6,000 for Mowing and Landscaping 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 7, 2019 Subject: Fox Hill SSA Tax Levy Ordinance Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2020 AND ENDING APRIL 30, 2021 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 Sixteen thousand, thirty-three dollars ($16,033.00). 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, 2020 and ending April 30, 2021. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 6,000.00 $0.00 $6,000.00 Tree Trimming 2,695.00 0.00 2,695.00 Tree Replacement 2,000.00 0.00 2,000.00 Trail Maintenance 2,338.00 0.00 2,338.00 Management Fees 3,000.00 0.00 3,000.00 TOTAL FOX HILL $ 16,033.00 $0.00 $16,033.00 SSA EXPENDITURES Ordinance No. 2019-____ 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 Sixteen thousand, thirty- three dollars ($16,033.00) 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. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ PASSED AND APPROVED this day of , 2019. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Total amount $16,033.00 PIN #ADDRESS LEVY 02-30-102-001 1603 Cottonwood Trail $72.55 1 02-30-102-025 1605 Cottonwood Trail $72.55 2 02-30-102-021 1607 Cottonwood Trail $72.55 3 02-30-102-024 1609 Cottonwood Trail $72.55 4 02-30-102-022 1611 Cottonwood Trail $72.55 5 02-30-102-020 1613 Cottonwood Trail $72.55 6 02-30-102-023 1615 Cottonwood Trail $72.55 7 02-30-102-008 1617 Cottonwood Trail $72.55 8 02-30-102-010 1619 Cottonwood Trail $72.55 9 02-30-102-011 1701 Cottonwood Court $72.55 10 02-30-102-012 1703 Cottonwood Court $72.55 11 02-30-102-013 1705 Cottonwood Court $72.55 12 02-30-102-014 1707 Cottonwood Court $72.55 13 02-30-102-015 1706 Cottonwood Court $72.55 14 02-30-102-016 1704 Cottonwood Court $72.55 15 02-30-102-017 1702 Cottonwood Court $72.55 16 02-30-102-018 1625 Cottonwood Trail $72.55 17 02-30-102-019 1627 Cottonwood Trail $72.55 18 02-30-103-001 1628 Cottonwood Trail $72.55 19 02-30-103-002 1626 Cottonwood Trail $72.55 20 02-30-103-003 1624 Cottonwood Trail $72.55 21 02-30-103-004 1622 Cottonwood Trail $72.55 22 02-30-103-005 1620 Cottonwood Trail $72.55 23 02-30-103-007 1616 Cottonwood Trail $72.55 24 02-30-103-008 1610 Cottonwood Trail $72.55 25 02-30-103-009 1608 Cottonwood Trail $72.55 26 02-30-103-010 1606 Cottonwood Trail $72.55 27 02-30-103-011 1604 Cottonwood Trail $72.55 28 02-30-103-012 1602 Cottonwood Trail $72.55 29 02-30-103-013 1603 Cypress Lane $72.55 30 02-30-103-014 1605 Cypress Lane $72.55 31 02-30-103-015 1607 Cypress Lane $72.55 32 02-30-103-016 1609 Cypress Lane $72.55 33 02-30-103-017 1611 Cypress Lane $72.55 34 02-30-103-018 1612 Cypress Lane $72.55 35 02-30-103-019 1610 Cypress Lane $72.55 36 02-30-103-020 1608 Cypress Lane $72.55 37 02-30-103-021 1606 Cypress Lane $72.55 38 02-30-103-022 1604 Cypress Lane $72.55 39 02-30-103-023 1602 Cypress Lane $72.55 40 02-30-106-001 1319 Willow Way $72.55 41 02-30-106-002 1315 Willow Way $72.55 42 02-30-106-003 1313 Willow Way $72.55 43 02-30-106-004 1311 Willow Way $72.55 44 02-30-106-005 1309 Willow Way $72.55 45 02-30-106-006 1307 Willow Way $72.55 46 02-30-106-007 1303 Willow Way $72.55 47 02-30-106-008 1301 Willow Way $72.55 48 02-30-106-009 1225 Willow Way $72.55 49 FOX HILL SSA TAX ROLL REPORT Page 1 of 5 EXHIBIT A 02-30-106-010 1223 Willow Way $72.55 50 02-30-106-011 1221 Willow Way $72.55 51 02-30-106-012 1219 Willow Way $72.55 52 02-30-106-013 1217 Willow Way $72.55 53 02-30-106-014 1215 Willow Way $72.55 54 02-30-106-015 1213 Willow Way $72.55 55 02-30-106-016 1211 Willow Way $72.55 56 02-30-106-017 1209 Willow Way $72.55 57 02-30-106-018 1207 Willow Way $72.55 58 02-30-106-019 1205 Willow Way $72.55 59 02-30-106-020 1203 Willow Way $72.55 60 02-30-106-021 1201 Willow Way $72.55 61 02-30-107-001 1320 Willow Way $72.55 62 02-30-107-002 1318 Willow Way $72.55 63 02-30-107-003 1316 Willow Way $72.55 64 02-30-107-004 1310 Willow Way $72.55 65 02-30-107-005 1302 Willow Way $72.55 66 02-30-107-006 1226 Willow Way $72.55 67 02-30-107-007 1224 Willow Way $72.55 68 02-30-107-008 1222 Willow Way $72.55 69 02-30-107-009 1220 Willow Way $72.55 70 02-30-107-010 1218 Willow Way $72.55 71 02-30-107-011 1208 Willow Way $72.55 72 02-30-107-012 1206 Willow Way $72.55 73 02-30-107-013 1204 Willow Way $72.55 74 02-30-107-014 1202 Willow Way $72.55 75 02-30-107-015 1739 John Street $72.55 76 02-30-107-016 1737 John Street $72.55 77 02-30-107-017 1735 John Street $72.55 78 02-30-107-018 1733 John Street $72.55 79 02-30-107-019 1731 John Street $72.55 80 02-30-108-001 1722 John Street $72.55 81 02-30-108-002 1724 John Street $72.55 82 02-30-108-003 1726 John Street $72.55 83 02-30-108-004 1728 John Street $72.55 84 02-30-108-005 1732 John Street $72.55 85 02-30-108-006 1734 John Street $72.55 86 02-30-108-007 1736 John Street $72.55 87 02-30-108-008 1738 John Street $72.55 88 02-30-108-009 1742 John Street $72.55 89 02-30-109-001 1202 Evergreen Lane $72.55 90 02-30-110-001 1401 Aspen Lane $72.55 91 02-30-110-002 1405 Aspen Lane $72.55 92 02-30-110-003 1407 Aspen Lane $72.55 93 02-30-110-004 1409 Aspen Lane $72.55 94 02-30-110-005 1411 Aspen Lane $72.55 95 02-30-110-006 1415 Aspen Lane $72.55 96 02-30-110-008 1423 Aspen Lane $72.55 97 02-30-110-009 1425 Aspen Lane $72.55 98 02-30-110-010 1427 Aspen Lane $72.55 99 02-30-110-011 1429 Aspen Lane $72.55 100 02-30-110-012 1433 Aspen Lane $72.55 101 02-30-110-013 1441 Aspen Lane $72.55 102 Page 2 of 5 EXHIBIT A 02-30-110-014 1443 Aspen Lane $72.55 103 02-30-110-015 1445 Aspen Lane $72.55 104 02-30-110-016 1447 Aspen Lane $72.55 105 02-30-110-017 1449 Aspen Lane $72.55 106 02-30-110-018 1451 Aspen Lane $72.55 107 02-30-110-019 1401 White Pine Court $72.55 108 02-30-110-020 1403 White Pine Court $72.55 109 02-30-110-021 1407 White Pine Court $72.55 110 02-30-110-022 1409 White Pine Court $72.55 111 02-30-110-023 1410 White Pine Court $72.55 112 02-30-110-024 1408 White Pine Court $72.55 113 02-30-110-025 1406 White Pine Court $72.55 114 02-30-110-026 1404 White Pine Court $72.55 115 02-30-110-027 1402 White Pine Court $72.55 116 02-30-111-001 1430 Aspen Lane $72.55 117 02-30-111-002 1432 Aspen Lane $72.55 118 02-30-111-003 1434 Aspen Lane $72.55 119 02-30-111-004 1436 Aspen Lane $72.55 120 02-30-111-005 1438 Aspen Lane $72.55 121 02-30-111-006 1440 Aspen Lane $72.55 122 02-30-111-007 1442 Aspen Lane $72.55 123 02-30-111-008 1444 Aspen Lane $72.55 124 02-30-111-009 1446 Aspen Lane $72.55 125 02-30-111-010 1448 Aspen Lane $72.55 126 02-30-111-011 1450 Aspen Lane $72.55 127 02-30-111-012 1452 Aspen Lane $72.55 128 02-30-111-013 1610 John Street $72.55 129 02-30-111-014 1702 John Street $72.55 130 02-30-111-015 1704 John Street $72.55 131 02-30-112-001 1402 Aspen Lane $72.55 132 02-30-112-002 1404 Aspen Lane $72.55 133 02-30-112-003 1406 Aspen Lane $72.55 134 02-30-112-004 1408 Aspen Lane $72.55 135 02-30-112-005 1410 Aspen Lane $72.55 136 02-30-112-006 1412 Aspen Lane $72.55 137 02-30-112-007 1414 Aspen Lane $72.55 138 02-30-112-008 1416 Aspen Lane $72.55 139 02-30-112-010 1418 Aspen Lane $72.55 140 02-30-112-011 1420 Aspen Lane $72.55 141 02-30-112-012 1422 Aspen Lane $72.55 142 02-30-112-013 1424 Aspen Lane $72.55 143 02-30-112-014 1426 Aspen Lane $72.55 144 02-30-113-001 1431 Chestnut Lane $72.55 145 02-30-113-002 1429 Chestnut Lane $72.55 146 02-30-113-003 1427 Chestnut Lane $72.55 147 02-30-113-004 1423 Chestnut Court $72.55 148 02-30-113-006 1421 Chestnut Court $72.55 149 02-30-114-001 1320 Evergreen Lane $72.55 150 02-30-114-002 1318 Evergreen Lane $72.55 151 02-30-114-003 1316 Evergreen Lane $72.55 152 02-30-114-004 1314 Evergreen Lane $72.55 153 02-30-114-005 1312 Evergreen Lane $72.55 154 02-30-114-006 1310 Evergreen Lane $72.55 155 Page 3 of 5 EXHIBIT A 02-30-114-007 1308 Evergreen Lane $72.55 156 02-30-114-008 1306 Evergreen Lane $72.55 157 02-30-114-009 1304 Evergreen Lane $72.55 158 02-30-114-010 1302 Evergreen Lane $72.55 159 02-30-114-011 1228 Evergreen Lane $72.55 160 02-30-114-012 1224 Evergreen Lane $72.55 161 02-30-114-013 1222 Evergreen Lane $72.55 162 02-30-114-014 1220 Evergreen Lane $72.55 163 02-30-114-015 1218 Evergreen Lane $72.55 164 02-30-114-016 1216 Evergreen Lane $72.55 165 02-30-114-017 1214 Evergreen Lane $72.55 166 02-30-114-018 1212 Evergreen Lane $72.55 167 02-30-114-019 1210 Evergreen Lane $72.55 168 02-30-114-020 1208 Evergreen Lane $72.55 169 02-30-114-021 1206 Evergreen Lane $72.55 170 02-30-114-022 1204 Evergreen Lane $72.55 171 02-30-115-001 1319 Evergreen Lane $72.55 172 02-30-115-002 1317 Evergreen Lane $72.55 173 02-30-115-003 1315 Evergreen Lane $72.55 174 02-30-115-004 1313 Evergreen Lane $72.55 175 02-30-115-005 1309 Evergreen Lane $72.55 176 02-30-115-006 1305 Evergreen Lane $72.55 177 02-30-115-007 1303 Evergreen Lane $72.55 178 02-30-115-008 1301 Evergreen Lane $72.55 179 02-30-115-010 1227 Evergreen Lane $72.55 180 02-30-115-011 1225 Evergreen Lane $72.55 181 02-30-115-012 1223 Evergreen Lane $72.55 182 02-30-115-013 1221 Evergreen Lane $72.55 183 02-30-115-014 1217 Evergreen Lane $72.55 184 02-30-115-015 1207 Evergreen Lane $72.55 185 02-30-115-016 1203 Evergreen Lane $72.55 186 02-30-115-017 1201 Evergreen Lane $72.55 187 02-30-211-001 1439 Chestnut Lane $72.55 188 02-30-211-002 1437 Chestnut Lane $72.55 189 02-30-211-003 1433 Chestnut Lane $72.55 190 02-30-211-004 1425 Chestnut Court $72.55 191 02-30-212-002 1402 John Street $72.55 192 02-30-212-003 1404 John Street $72.55 193 02-30-212-004 1406 John Street $72.55 194 02-30-212-005 1440 Chestnut Lane $72.55 195 02-30-212-006 1438 Chestnut Lane $72.55 196 02-30-212-007 1436 Chestnut Lane $72.55 197 02-30-212-008 1432 Chestnut Lane $72.55 198 02-30-212-009 1428 Chestnut Lane $72.55 199 02-30-212-010 1426 Chestnut Lane $72.55 200 02-30-212-011 1416 Chestnut Lane $72.55 201 02-30-212-012 1412 Chestnut Lane $72.55 202 02-30-212-013 1408 Chestnut Lane $72.55 203 02-30-212-014 1406 Chestnut Lane $72.55 204 02-30-212-015 1402 Chestnut Lane $72.55 205 02-30-212-016 1401 Sequoia Circle $72.55 206 02-30-212-017 1403 Sequoia Circle $72.55 207 02-30-212-018 1405 Sequoia Circle $72.55 208 Page 4 of 5 EXHIBIT A 02-30-212-019 1407 Sequoia Circle $72.55 209 02-30-212-020 1408 Sequoia Circle $72.55 210 02-30-212-021 1406 Sequoia Circle $72.55 211 02-30-212-022 1404 Sequoia Circle $72.55 212 02-30-212-023 1402 Sequoia Circle $72.55 213 02-30-213-001 1419 Chestnut Court $72.55 214 02-30-213-002 1417 Chestnut Court $72.55 215 02-30-213-003 1415 Chestnut Lane $72.55 216 02-30-213-004 1411 Chestnut Lane $72.55 217 02-30-213-005 1409 Chestnut Lane $72.55 218 02-30-213-006 1407 Chestnut Lane $72.55 219 02-30-213-007 1405 Chestnut Lane $72.55 220 02-30-213-008 1401 Chestnut Lane $72.55 221 TOTAL $16,033.00 Page 5 of 5 FY 2018 FY 2019 FY 2020 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Percentage Increase 28.95%42.87%0.00%0.00%19.82%24.81%22.09%18.09%15.32% Per Unit $ Amount 42.38$ 60.55$ 60.55$ 60.55$ 72.55$ 90.55$ 110.55$ 130.55$ 150.55$ Change in $ Per Unit 9.52$ 18.17$ -$ -$ 12.00$ 18.00$ 20.00$ 20.00$ 20.00$ Fox Hill SSA - 11 Account Number 11-000-40-00-4000 PROPERTY TAXES 9,366 13,381 13,381 13,381 16,033 20,011 24,431 28,851 33,271 Revenue 9,366 13,381 13,381 13,381 16,033 20,011 24,431 28,851 33,271 11-111-54-00-5462 PROFESSIONAL SERVICES 2,138 2,835 2,977 3,275 3,126 3,282 3,446 3,618 3,799 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 15,414 6,618 28,000 14,914 34,200 37,200 12,200 13,640 13,640 Expenditures 17,552 9,453 30,977 18,189 37,326 40,482 15,646 17,258 17,439 Surplus(Deficit)(8,186) 3,928 (17,596) (4,808) (21,293) (20,471) 8,785 11,593 15,832 Fund Balance 6,556 10,485 9,954 5,677 (15,616) (36,087) (27,302) (15,709) 123 37.35%110.92%32.13%31.21%-41.84%-89.14%-174.50%-91.02%0.71% 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 New Business #6 Tracking Number ADM 2019-69 Sunflower SSA Tax Levy Ordinance Administration Committee – November 20, 2019 N/A 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 2019 with negative fund balance of $22,626, as Fund remained in a deficit position after incurring ~$60,000 in expenditures for the naturalization of three detention basins in FY 2015 & 2016. In the current fiscal year (2020) this SSA is budgeted to incur annual costs for management fees, mowing of the common areas and pond maintenance which are currently estimated at a total cost of $18,140. Beginning in FY 2021, staff is also anticipating that ~$5,000 will need to be budgeted annually for tree trimming. As established over the last five budget cycles, these one-time expenditures for pond naturalization, in addition to annual costs for management fees, mowing, tree trimming 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 (Levy Year 2023 / FY 2025); staff outlined a plan last year to spread out increases to the Sunflower SSA levy over the remaining payback period as follows:  2019 Levy (FY 2021) - $27.04 (17%) increase per unit, from $155.04 to $182.09 (levy year under consideration), for a total of $21,304  2020-2023 Levies (FY 2022-2025) – levy remained flat at $182.09 for the remainder of the payback period With the additional costs related to tree trimming being added to the Sunflower SSA budget, staff now recommends that the levy be incrementally raised by about $20 per year over the remaining payback period, as shown below:  2019 Levy (FY 2021) - $19.00 (12%) increase per unit, from $155.04 to $174.04 (levy year under consideration), for a total of $20,363  2020 Levy (FY 2022) - $19.00 (11%) increase per unit, from $174.04 to $193.04  2021-2023 Levies (FY 2023-2025) - $20.00 increases per unit (an average of 9% over the three- year period), from $213.04 in FY 2023 to $253.04 by FY 2025. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2019 Subject: Sunflower Estates SSA Tax Levy Ordinance Recommendation Staff recommends approval of the 2019 Sunflower Estates HOA SSA levy ordinance (tax roll attached as Exhibit A). Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2020 AND ENDING APRIL 30, 2021 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 Twenty thousand, three hundred sixty-three dollars ($20,363.00). 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, 2020 and ending April 30, 2021. Income From To Be Raised Budget Other Sources By Taxation Mowing $12,000.00 $0.00 $ 12,000.00 Management Fees 3,000.00 0.00 3,000.00 Pond Maintenance 5,363.00 0.00 5,363.00 TOTAL SUNFLOWER $ 20,363.00 $0.00 $ 20,363.00 SSA EXPENDITURES Ordinance No. 2019-____ 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 Twenty thousand, three hundred sixty-three dollars ($20,363.00) 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 afterits adoption and approval as provided by law. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ PASSED AND APPROVED this day of , 2019. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A $20,363.00 Levy Amount PIN #Levy 05-05-440-002 $174.04 1 05-05-440-003 $174.04 2 05-05-440-004 $174.04 3 05-05-440-005 $174.04 4 05-05-440-006 $174.04 5 05-05-440-007 $174.04 6 05-05-440-008 $174.04 7 05-05-440-009 $174.04 8 05-05-440-010 $174.04 9 05-05-440-011 $174.04 10 05-05-440-012 $174.04 11 05-05-440-013 $174.04 12 05-05-440-014 $174.04 13 05-05-440-015 $174.04 14 05-05-440-016 $174.04 15 05-05-440-017 $174.04 16 05-05-440-018 $174.04 17 05-05-440-019 $174.04 18 05-05-440-020 $174.04 19 05-05-440-021 $174.04 20 05-05-440-022 $174.04 21 05-05-440-023 $174.04 22 05-05-475-001 $174.04 23 05-05-475-002 $174.04 24 05-05-475-003 $174.04 25 05-05-475-004 $174.04 26 05-05-475-005 $174.04 27 05-05-475-006 $174.04 28 05-05-475-007 $174.04 29 05-05-475-008 $174.04 30 05-05-475-009 $174.04 31 05-05-475-010 $174.04 32 05-05-475-011 $174.04 33 05-05-475-012 $174.04 34 05-05-475-013 $174.04 35 05-05-475-014 $174.04 36 05-05-475-015 $174.04 37 05-05-475-016 $174.04 38 05-05-475-017 $174.04 39 05-05-475-018 $174.04 40 05-05-475-019 $174.04 41 05-05-443-001 $174.04 42 05-05-443-002 $174.04 43 05-05-443-003 $174.04 44 05-05-443-004 $174.04 45 05-05-443-005 $174.04 46 SUNFLOWER ESTATES SSA TAX ROLL REPORT Page 1 of 3 EXHIBIT A $20,363.00 Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-443-006 $174.04 47 05-05-443-007 $174.04 48 05-05-443-008 $174.04 49 05-05-441-001 $174.04 50 05-05-441-002 $174.04 51 05-05-441-003 $174.04 52 05-05-441-004 $174.04 53 05-05-441-005 $174.04 54 05-05-441-006 $174.04 55 05-05-441-007 $174.04 56 05-05-441-008 $174.04 57 05-05-441-009 $174.04 58 05-05-441-010 $174.04 59 05-05-441-011 $174.04 60 05-05-441-012 $174.04 61 05-05-442-001 $174.04 62 05-05-442-002 $174.04 63 05-05-442-003 $174.04 64 05-05-442-004 $174.04 65 05-05-442-005 $174.04 66 05-05-442-006 $174.04 67 05-05-442-007 $174.04 68 05-05-442-008 $174.04 69 05-05-442-009 $174.04 70 05-05-442-010 $174.04 71 05-05-442-011 $174.04 72 05-05-442-012 $174.04 73 05-05-442-013 $174.04 74 05-05-442-014 $174.04 75 05-05-442-015 $174.04 76 05-05-442-016 $174.04 77 05-05-442-017 $174.04 78 05-05-442-018 $174.04 79 05-05-442-019 $174.04 80 05-05-442-020 $174.04 81 05-05-442-021 $174.04 82 05-05-442-022 $174.04 83 05-05-442-023 $174.04 84 05-05-442-024 $174.04 85 05-05-442-025 $174.04 86 05-05-442-026 $174.04 87 05-05-442-027 $174.04 88 05-05-442-028 $174.04 89 05-05-442-029 $174.04 90 05-05-442-030 $174.04 91 05-05-445-001 $174.04 92 05-05-445-002 $174.04 93 Page 2 of 3 EXHIBIT A $20,363.00 Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-445-003 $174.04 94 05-05-445-004 $174.04 95 05-05-444-001 $174.04 96 05-05-444-002 $174.04 97 05-05-444-003 $174.04 98 05-05-444-004 $174.04 99 05-05-444-005 $174.04 100 05-05-444-006 $174.04 101 05-05-443-009 $174.04 102 05-05-443-010 $174.04 103 05-05-443-011 $174.04 104 05-05-443-012 $174.04 105 05-05-443-013 $174.04 106 05-05-443-014 $174.04 107 05-05-443-015 $174.04 108 05-05-443-016 $0.00 ***109 05-05-476-001 $174.04 110 05-05-476-002 $174.04 111 05-05-476-003 $174.04 112 05-05-477-001 $174.04 113 05-05-477-002 $174.04 114 05-05-477-003 $174.04 115 05-05-477-004 $174.04 116 05-05-477-005 $174.04 117 05-05-477-006 $174.04 118 05-05-330-001 $0.00 ***119 05-05-330-002 $0.00 ***120 05-05-440-001 $0.00 ***121 $20,363.00 ***These are City owned properties - which are not included on the SSA tax levy Page 3 of 3 FY 2018 FY 2019 FY 2020 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Percentage Increase -34.10%16.02%15.99%15.99%12.25%10.92%10.36%9.39%8.58% Per Unit $ Amount 115.21$ 133.67$ 155.04$ 155.04$ 174.04$ 193.04$ 213.04$ 233.04$ 253.04$ Change in $ Per Unit (59.62)$ 18.45$ 21.38$ 21.38$ 19.00$ 19.00$ 20.00$ 20.00$ 20.00$ Sunflower SSA - 12 Account Number 12-000-40-00-4000 PROPERTY TAXES 13,480 15,639 18,140 18,140 20,363 22,586 24,926 27,266 29,606 Revenue 13,480 15,639 18,140 18,140 20,363 22,586 24,926 27,266 29,606 12-112-54-00-5416 POND MAINTENANCE 5,095 1,525 5,000 5,000 5,000 5,000 5,000 5,000 5,000 12-112-54-00-5462 PROFESSIONAL SERVICES 2,138 2,835 2,977 2,977 3,126 3,282 3,446 3,618 3,799 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 11,724 12,653 6,000 6,000 12,200 12,200 12,200 13,640 13,640 Expenditures 18,957 17,013 13,977 13,977 20,326 20,482 20,646 22,258 22,439 Surplus(Deficit)(5,477) (1,374) 4,163 4,163 37 2,104 4,280 5,008 7,167 Fund Balance (21,251) (22,626) (28,236) (18,463) (18,426) (16,322) (12,042) (7,034) 133 -112.10%-132.99%-202.02%-132.10%-90.65%-79.69%-58.33%-31.60%0.59% 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 New Business #7 Tracking Number ADM 2019-70 2019 Bond Abatements Administration Committee – November 20, 2019 N/A Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of various bond abatements. Background Looking back 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 1% reduction in FY 17 1% reduction in FY 18 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 1.68% reduction in FY 17 0% - no change in FY 18 Beginning with the 2017 levy process, it was determined that now that the City had fulfilled its unofficial plan to reduce the amount of property taxes levied over Fiscal Years 2015 through 2018, the City Council began to ease back into its past practice of marginally increasing the levy each year as allowed under PTELL. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 5, 2019 Subject: 2019 Bond Abatements 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 $96,055) in addition to fully abating all City bonds. Based on the above recommendation, staff presents the following abatement ordinances on the subsequent page for your review and consideration: 1) 2011 (Sewer, Rob Roy Refi) Total abatement 2) 2015A (Partial Countryside Refi) Total abatement 3) 2016 (Refunding of 2007A Bond) Total abatement 4) 2014 (Partial Countryside Refi) Total abatement 5) 2014C (Water Refi of 2005C Bond) Total abatement 6) 2014B (In-town Refi of 2005A Bond) Total abatement 7) 2014A (Game Farm) Total abatement As shown in Exhibit A (attached), this is the fourth year in a row that the City will fully abate its bond issues. Recommendation Staff recommends approval of the 2019 bond abatement ordinances. Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,137,948 Sewer 2011 Refunding 1,134,114 Sewer 2011 Refunding 1,133,782 Sewer 2015A^595,600 Countryside TIF/Water 2015A^601,400 Countryside TIF/Water 2015A^372,800 Countryside TIF/Water 2016*** Refunding 1,592,650 Water 2016*** Refunding 1,646,450 Water 2016*** Refunding 665,250 Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014C** Refunding 150,250 Water 2014C** Refunding 147,750 Water 2014C** Refunding 155,350 Water 2004B -Sewer 2004B -Sewer 2004B 473,200 Sewer 2014B** Refunding 322,750 Debt Service 2014B** Refunding 323,550 Debt Service 2014B** Refunding 324,250 Debt Service 2014A 321,338 City-Wide Capital 2014A 322,188 City-Wide Capital 2014A 322,888 City-Wide Capital Total 4,171,251 Total 4,226,167 Total 3,498,235 N/A - N/A - N/A - Total - Total - Total - % Change 0.00%% Change 0.00%% Change 0.00% Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,137,166 Sewer 2011 Refunding 1,134,052 Sewer 2011 Refunding 1,134,654 Sewer 2015A^374,000 Countryside TIF/Water 2015A^411,581 Countryside TIF 2005 Countryside 68,073 Countryside TIF 2016*** Refunding 679,629 Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 25,538 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014C** Refunding 150,150 Water 2014C** Refunding 152,550 Water 2014C** Refunding 147,750 Water 2007A 136,163 Water 2007A 136,793 Water 2004B 470,600 Sewer 2004B 462,000 Sewer 2004B 460,825 Sewer 2014B** Refunding 319,750 Debt Service 2014B** Refunding 272,653 Debt Service 2014B** Refunding 144,723 Debt Service 2014A 328,588 City-Wide Capital 2014A 329,138 City-Wide Capital 2014A 330,937 City-Wide Capital Total 3,508,198 Total 2,946,452 Total 2,454,093 N/A - 2014B** Refunding 47,497 Debt Service 2014B** Refunding 165,527 Debt Service Total - Total 47,497 Total 165,527 % Change 0.00%% Change -71.31%% Change -50.56% Bonds to NOT be Abated - Proposed Tax Levy Year: 2014 (Fiscal Year 2016) Bonds that were 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: 2015 (Fiscal Year 2017) Bonds that were Abated - Actual Bonds to NOT be Abated - Actual United City of Yorkville Bond Abatements Bonds that were Abated - Actual Tax Levy Year: 2018 (Fiscal Year 2020) Bonds to NOT be Abated - Actual Tax Levy Year: 2017 (Fiscal Year 2019) Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Levy Years 2010 - 2019 (Fiscal Years 2012 - 2021) Tax Levy Year: 2019 (Fiscal Year 2021) Bonds that were Abated - Proposed 1 United City of Yorkville Bond Abatements Levy Years 2010 - 2019 (Fiscal Years 2012 - 2021) 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 1,137,220 Sewer 2002 Fox Industrial 78,563 Fox Industrial TIF 2005 Countryside 305,523 Countryside TIF 2005 Countryside 302,738 Countryside TIF 2005 Countryside 304,668 Countryside TIF 2005C 167,175 Water 2005C 165,975 Water 2005C 164,575 Water 2007A 132,187 Water 2007A 95,014 Water 2004B 453,950 Sewer 2004B 253,810 Sewer Total 2,192,807 Total 1,954,757 Total 547,806 2007A 5,236 Water 2004B 114,941 Sewer 2004B 263,850 Sewer 2005A 329,580 Debt Service 2007A 43,029 Water 2007A 133,454 Water 2005A 328,180 Debt Service 2005A 326,379 Debt Service Total 334,816 Total 486,150 Total 723,683 % Change -31.13%% Change -32.82%% Change -67.29% * 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. Debt Service *** The 2007A bonds were refunded by the 2016 bonds during fiscal year 2017. Bond Issue Amount Fund ^ The remaining 2005 Countryside bonds were refunded by the 2015A bonds during fiscal year 2016. 2002 Fox Industrial 76,783 Fox Industrial TIF 2005 Countryside 306,143 Countryside TIF 2005C 167,725 Water Total 550,651 2011 Refunding Bond matures in 2025 (FY 2026).2014C Refunding Bond matures in 2024 (FY 2025). 2015A Refunding Bond matures in 2034 (FY 2035).2004B Bond matured in 2018 (FY 2019). 2016 Refunding Bond matures in 2022 (FY 2023).2014B Refunding Bond matures in 2022 (FY 2023). 2004B 258,650 Sewer 2014 Countryside Refunding Bond matures in 2029 (FY 2030).2014A Bond matures in 2033 (FY 2034). 2007A 133,866 Water 2005D 1,385,950 Sewer Bond has matured. 2008 110,090 Sewer 2005A 324,179 Debt Service Total 2,212,735 % Change - Tax Levy Year: 2013 (Fiscal Year 2015) Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2012 (Fiscal Year 2014) Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2011 (Fiscal Year 2013) Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Bonds that were NOT Abated - Actual Tax Levy Year: 2010 (Fiscal Year 2012) Bonds that were Abated - Actual NOTES BOND MATURITY DATES 2 Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 the City that the tax heretofore levied for the year 2019 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 2019 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 2019 in accordance with the provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. Ordinance No. 2019-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2019. Attest: _________________________________ CITY CLERK 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 ________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 __________________, 2019, 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 2019 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 __________________, 2019. _________________________________ County Clerk [SEAL] Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 the City that the tax heretofore levied for the year 2019 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 2019 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 2019 in accordance with the provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. Ordinance No. 2019-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2019. Attest: _________________________________ CITY CLERK 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 __________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 _____________________, 2019, 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 2019 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 ___________________, 2019. _________________________________ County Clerk [SEAL] Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 the City that the tax heretofore levied for the year 2019 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 2019 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 2019 in accordance with the provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. Ordinance No. 2019-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2019. Attest: _________________________________ CITY CLERK 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 __________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 _____________________, 2019, 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 2019 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 ___________________, 2019. _________________________________ County Clerk [SEAL] Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 2019 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 2019 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 2019 in accordance with the provisions hereof. Ordinance No. 2019-____ 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 __________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2019. Attest: _________________________________ CITY CLERK 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 ________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 __________________, 2019, 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 2019 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 _________________, 2019. _________________________________ County Clerk [SEAL] Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 the City that the tax heretofore levied for the year 2019 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 2019 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 2019 in accordance with the provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. Ordinance No. 2019-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of _____________________, 2019. Attest: _________________________________ CITY CLERK 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 __________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 ____________________, 2019, 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 2019 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 ___________________, 2019. _________________________________ County Clerk [SEAL] Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 the City that the tax heretofore levied for the year 2019 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 2019 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 2019 in accordance with the provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. Ordinance No. 2019-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2019. Attest: _________________________________ CITY CLERK 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 _________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 ___________________, 2019, 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 2019 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 ___________________, 2019. _________________________________ County Clerk [SEAL] Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ AN ORDINANCE abating the tax levied for the year 2019 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 the City that the tax heretofore levied for the year 2019 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 2019 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 2019 in accordance with the provisions hereof. Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. Ordinance No. 2019-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of ___________________, 2019, pursuant to a roll call vote as follows: KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ SEAVER TARULIS ________ JASON PETERSON ________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of ___________________, 2019. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of ____________________, 2019. Attest: _________________________________ CITY CLERK 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 _________________, 2019, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2019 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 ___________________, 2019, 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 2019 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 ___________________, 2019. _________________________________ 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 New Business #8 Tracking Number ADM 2019-71 2019 SSA Abatement Ordinances Administration Committee – November 20, 2019 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 7) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2003-100 (Raintree Village) Tax Classification 2019 Levy 2018 Levy % Change Maximum Parcel Amount Single Family $ 2,584.00 $ 2,546.00 1.49% Duplex $ 2,115.00 $ 2,084.00 1.49% Extended Parcel Amounts Single Family $ 2,121.04 $ 2,082.86 1.83% Duplex $ 1,736.08 $ 1,704.92 1.83% As noted above, extended (actual) 2019 tax levy amounts will increase by 1.8% 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 $525,300.64 (out of a maximum amount of $647,240.00 – with $121,939.36 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved. 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 6, 2019 Subject: SSA No. 2003-100 Raintree Village – Tax Abatement Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ 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 2019 for the Bonds is $525,300.64 and the 2019 Levy Ordinance No. 2019-____ Page 2 for Special Taxes is $525,300.64 (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 $647,240.00 of Special Taxes levied for calendar year 2019 pursuant to Section 6 of the Bond Ordinance $121,939.36 of such Special Taxes is hereby abated resulting in a 2019 calendar year levy of $525,300.64. 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 2019 dated November 5, 2019 prepared by David Taussig & Associates, Inc. and the 2019 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. Ordinance No. 2019-____ Page 3 PASSED by the City Council of the City this __________ ___, 2019. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ JASON PETERSON ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this __________ ___, 2019. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2019. 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. United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot Single Family Property 05-03-351-002 $462.96SFD 1129 $2,584.00 $2,121.04 05-03-351-003 $462.96SFD 1130 $2,584.00 $2,121.04 05-03-351-004 $462.96SFD 1131 $2,584.00 $2,121.04 05-03-351-005 $462.96SFD 1132 $2,584.00 $2,121.04 05-03-351-006 $462.96SFD 1133 $2,584.00 $2,121.04 05-03-351-007 $462.96SFD 1134 $2,584.00 $2,121.04 05-03-351-008 $462.96SFD 1135 $2,584.00 $2,121.04 05-03-351-009 $462.96SFD 1136 $2,584.00 $2,121.04 05-03-351-010 $462.96SFD 1137 $2,584.00 $2,121.04 05-03-351-011 $462.96SFD 1138 $2,584.00 $2,121.04 05-03-352-001 $462.96SFD 1206 $2,584.00 $2,121.04 05-03-352-002 $462.96SFD 1207 $2,584.00 $2,121.04 05-03-352-003 $462.96SFD 1208 $2,584.00 $2,121.04 05-03-352-004 $462.96SFD 1209 $2,584.00 $2,121.04 05-03-352-006 $462.96SFD 1211 $2,584.00 $2,121.04 05-03-352-007 $462.96SFD 1212 $2,584.00 $2,121.04 05-03-352-008 $462.96SFD 1192 $2,584.00 $2,121.04 05-03-353-001 $462.96SFD 1156 $2,584.00 $2,121.04 05-03-353-002 $462.96SFD 1157 $2,584.00 $2,121.04 05-03-353-003 $462.96SFD 1158 $2,584.00 $2,121.04 05-03-353-004 $462.96SFD 1159 $2,584.00 $2,121.04 05-03-353-005 $462.96SFD 1152 $2,584.00 $2,121.04 05-03-353-006 $462.96SFD 1153 $2,584.00 $2,121.04 05-03-353-007 $462.96SFD 1154 $2,584.00 $2,121.04 05-03-353-008 $462.96SFD 1155 $2,584.00 $2,121.04 05-03-354-001 $462.96SFD 1139 $2,584.00 $2,121.04 05-03-354-002 $462.96SFD 1140 $2,584.00 $2,121.04 05-03-354-003 $462.96SFD 1141 $2,584.00 $2,121.04 05-03-354-004 $462.96SFD 1142 $2,584.00 $2,121.04 05-03-354-005 $462.96SFD 1143 $2,584.00 $2,121.04 05-04-378-002 $462.96SFD 116 $2,584.00 $2,121.04 05-04-378-004 $462.96SFD 114 $2,584.00 $2,121.04 05-04-378-005 $462.96SFD 113 $2,584.00 $2,121.04 05-04-378-006 $462.96SFD 112 $2,584.00 $2,121.04 05-04-378-007 $462.96SFD 111 $2,584.00 $2,121.04 05-04-378-008 $462.96SFD 110 $2,584.00 $2,121.04 05-04-379-002 $462.96SFD 119 $2,584.00 $2,121.04 05-04-379-003 $462.96SFD 120 $2,584.00 $2,121.04 05-04-380-001 $462.96SFD 140 $2,584.00 $2,121.04 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-04-380-002 $462.96SFD 139 $2,584.00 $2,121.04 05-04-380-004 $462.96SFD 143 $2,584.00 $2,121.04 05-04-380-005 $462.96SFD 142 $2,584.00 $2,121.04 05-04-381-001 $462.96SFD 160 $2,584.00 $2,121.04 05-04-381-002 $462.96SFD 159 $2,584.00 $2,121.04 05-04-381-003 $462.96SFD 158 $2,584.00 $2,121.04 05-04-381-004 $462.96SFD 157 $2,584.00 $2,121.04 05-04-401-012 $462.96SFD 18 $2,584.00 $2,121.04 05-04-401-013 $462.96SFD 17 $2,584.00 $2,121.04 05-04-401-014 $462.96SFD 16 $2,584.00 $2,121.04 05-04-401-015 $462.96SFD 15 $2,584.00 $2,121.04 05-04-401-016 $462.96SFD 14 $2,584.00 $2,121.04 05-04-405-006 $462.96SFD 183 $2,584.00 $2,121.04 05-04-405-007 $462.96SFD 182 $2,584.00 $2,121.04 05-04-405-008 $462.96SFD 181 $2,584.00 $2,121.04 05-04-405-009 $462.96SFD 180 $2,584.00 $2,121.04 05-04-408-001 $462.96SFD 161 $2,584.00 $2,121.04 05-04-408-003 $462.96SFD 163 $2,584.00 $2,121.04 05-04-408-004 $462.96SFD 164 $2,584.00 $2,121.04 05-04-408-005 $462.96SFD 165 $2,584.00 $2,121.04 05-04-435-002 $462.96SFD 1122 $2,584.00 $2,121.04 05-04-435-003 $462.96SFD 1121 $2,584.00 $2,121.04 05-04-435-004 $462.96SFD 1120 $2,584.00 $2,121.04 05-04-435-005 $462.96SFD 1119 $2,584.00 $2,121.04 05-04-435-006 $462.96SFD 1118 $2,584.00 $2,121.04 05-04-436-003 $462.96SFD 1124 $2,584.00 $2,121.04 05-04-436-004 $462.96SFD 1126 $2,584.00 $2,121.04 05-04-436-005 $462.96SFD 1127 $2,584.00 $2,121.04 05-04-436-006 $462.96SFD 1128 $2,584.00 $2,121.04 05-04-437-001 $462.96SFD 1203 $2,584.00 $2,121.04 05-04-437-002 $462.96SFD 1204 $2,584.00 $2,121.04 05-04-437-003 $462.96SFD 1205 $2,584.00 $2,121.04 05-09-205-013 $462.96SFD 1101 $2,584.00 $2,121.04 05-09-205-014 $462.96SFD 1100 $2,584.00 $2,121.04 05-09-205-015 $462.96SFD 199 $2,584.00 $2,121.04 05-09-205-017 $462.96SFD 197 $2,584.00 $2,121.04 05-09-205-018 $462.96SFD 196 $2,584.00 $2,121.04 05-09-205-019 $462.96SFD 195 $2,584.00 $2,121.04 05-09-205-020 $462.96SFD 194 $2,584.00 $2,121.04 05-09-205-022 $462.96SFD 192 $2,584.00 $2,121.04 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-205-024 $462.96SFD 190 $2,584.00 $2,121.04 05-09-205-025 $462.96SFD 189 $2,584.00 $2,121.04 05-09-205-026 $462.96SFD 188 $2,584.00 $2,121.04 05-09-205-028 $462.96SFD 186 $2,584.00 $2,121.04 05-09-205-029 $462.96SFD 185 $2,584.00 $2,121.04 05-09-205-030 $462.96SFD 184 $2,584.00 $2,121.04 05-09-207-002 $462.96SFD 122 $2,584.00 $2,121.04 05-09-207-004 $462.96SFD 124 $2,584.00 $2,121.04 05-09-207-005 $462.96SFD 125 $2,584.00 $2,121.04 05-09-207-006 $462.96SFD 126 $2,584.00 $2,121.04 05-09-207-007 $462.96SFD 127 $2,584.00 $2,121.04 05-09-207-009 $462.96SFD 130 $2,584.00 $2,121.04 05-09-208-001 $462.96SFD 137 $2,584.00 $2,121.04 05-09-208-002 $462.96SFD 136 $2,584.00 $2,121.04 05-09-208-003 $462.96SFD 135 $2,584.00 $2,121.04 05-09-208-004 $462.96SFD 134 $2,584.00 $2,121.04 05-09-208-005 $462.96SFD 133 $2,584.00 $2,121.04 05-09-208-006 $462.96SFD 132 $2,584.00 $2,121.04 05-09-208-007 $462.96SFD 131 $2,584.00 $2,121.04 05-09-208-008 $462.96SFD 150 $2,584.00 $2,121.04 05-09-208-009 $462.96SFD 149 $2,584.00 $2,121.04 05-09-208-010 $462.96SFD 148 $2,584.00 $2,121.04 05-09-208-011 $462.96SFD 147 $2,584.00 $2,121.04 05-09-208-012 $462.96SFD 146 $2,584.00 $2,121.04 05-09-208-013 $462.96SFD 145 $2,584.00 $2,121.04 05-09-208-014 $462.96SFD 144 $2,584.00 $2,121.04 05-09-209-002 $462.96SFD 172 $2,584.00 $2,121.04 05-09-209-003 $462.96SFD 173 $2,584.00 $2,121.04 05-09-209-004 $462.96SFD 174 $2,584.00 $2,121.04 05-09-209-005 $462.96SFD 175 $2,584.00 $2,121.04 05-09-210-001 $462.96SFD 166 $2,584.00 $2,121.04 05-09-210-002 $462.96SFD 167 $2,584.00 $2,121.04 05-09-210-003 $462.96SFD 168 $2,584.00 $2,121.04 05-09-210-004 $462.96SFD 169 $2,584.00 $2,121.04 05-09-210-005 $462.96SFD 170 $2,584.00 $2,121.04 05-09-210-007 $462.96SFD 152 $2,584.00 $2,121.04 05-09-210-008 $462.96SFD 153 $2,584.00 $2,121.04 05-09-210-009 $462.96SFD 154 $2,584.00 $2,121.04 05-09-210-010 $462.96SFD 155 $2,584.00 $2,121.04 05-09-210-011 $462.96SFD 156 $2,584.00 $2,121.04 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-211-001 $462.96SFD 176 $2,584.00 $2,121.04 05-09-211-002 $462.96SFD 177 $2,584.00 $2,121.04 05-09-211-003 $462.96SFD 178 $2,584.00 $2,121.04 05-09-211-004 $462.96SFD 179 $2,584.00 $2,121.04 05-09-211-005 $462.96SFD 1107 $2,584.00 $2,121.04 05-09-211-006 $462.96SFD 1108 $2,584.00 $2,121.04 05-09-211-007 $462.96SFD 1109 $2,584.00 $2,121.04 05-09-225-001 $462.96SFD 1102 $2,584.00 $2,121.04 05-09-225-002 $462.96SFD 1103 $2,584.00 $2,121.04 05-09-226-001 $462.96SFD 1104 $2,584.00 $2,121.04 05-09-227-001 $462.96SFD 1112 $2,584.00 $2,121.04 05-09-227-002 $462.96SFD 1113 $2,584.00 $2,121.04 05-09-227-003 $462.96SFD 1114 $2,584.00 $2,121.04 05-09-227-004 $462.96SFD 1115 $2,584.00 $2,121.04 05-09-227-005 $462.96SFD 1116 $2,584.00 $2,121.04 05-09-227-006 $462.96SFD 1117 $2,584.00 $2,121.04 05-09-228-001 $462.96SFD 1202 $2,584.00 $2,121.04 05-09-228-002 $462.96SFD 1201 $2,584.00 $2,121.04 05-09-228-003 $462.96SFD 1200 $2,584.00 $2,121.04 05-09-229-001 $462.96SFD 1180 $2,584.00 $2,121.04 05-09-229-002 $462.96SFD 1181 $2,584.00 $2,121.04 05-09-229-003 $462.96SFD 1182 $2,584.00 $2,121.04 05-09-229-004 $462.96SFD 1177 $2,584.00 $2,121.04 05-09-229-005 $462.96SFD 1178 $2,584.00 $2,121.04 05-09-229-006 $462.96SFD 1179 $2,584.00 $2,121.04 05-10-101-001 $462.96SFD 1199 $2,584.00 $2,121.04 05-10-101-002 $462.96SFD 1198 $2,584.00 $2,121.04 05-10-101-003 $462.96SFD 1197 $2,584.00 $2,121.04 05-10-101-004 $462.96SFD 1196 $2,584.00 $2,121.04 05-10-101-005 $462.96SFD 1195 $2,584.00 $2,121.04 05-10-101-006 $462.96SFD 1194 $2,584.00 $2,121.04 05-10-101-007 $462.96SFD 1193 $2,584.00 $2,121.04 05-10-102-001 $462.96SFD 1183 $2,584.00 $2,121.04 05-10-102-002 $462.96SFD 1184 $2,584.00 $2,121.04 05-10-102-003 $462.96SFD 1185 $2,584.00 $2,121.04 05-10-102-004 $462.96SFD 1186 $2,584.00 $2,121.04 05-10-102-005 $462.96SFD 1187 $2,584.00 $2,121.04 05-10-102-006 $462.96SFD 1188 $2,584.00 $2,121.04 05-10-102-007 $462.96SFD 1189 $2,584.00 $2,121.04 05-10-102-008 $462.96SFD 1190 $2,584.00 $2,121.04 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-10-102-009 $462.96SFD 1191 $2,584.00 $2,121.04 05-10-102-010 $462.96SFD 1165 $2,584.00 $2,121.04 05-10-102-011 $462.96SFD 1166 $2,584.00 $2,121.04 05-10-102-012 $462.96SFD 1167 $2,584.00 $2,121.04 05-10-102-013 $462.96SFD 1168 $2,584.00 $2,121.04 05-10-102-014 $462.96SFD 1169 $2,584.00 $2,121.04 05-10-102-015 $462.96SFD 1170 $2,584.00 $2,121.04 05-10-102-016 $462.96SFD 1171 $2,584.00 $2,121.04 05-10-102-017 $462.96SFD 1172 $2,584.00 $2,121.04 05-10-102-018 $462.96SFD 1173 $2,584.00 $2,121.04 05-10-102-019 $462.96SFD 1174 $2,584.00 $2,121.04 05-10-102-020 $462.96SFD 1175 $2,584.00 $2,121.04 05-10-102-021 $462.96SFD 1176 $2,584.00 $2,121.04 05-10-103-002 $462.96SFD 1161 $2,584.00 $2,121.04 05-10-103-003 $462.96SFD 1162 $2,584.00 $2,121.04 05-10-103-004 $462.96SFD 1163 $2,584.00 $2,121.04 05-10-103-005 $462.96SFD 1164 $2,584.00 $2,121.04 05-10-103-006 $462.96SFD 1147 $2,584.00 $2,121.04 05-10-103-007 $462.96SFD 1148 $2,584.00 $2,121.04 05-10-103-008 $462.96SFD 1149 $2,584.00 $2,121.04 05-10-103-009 $462.96SFD 1150 $2,584.00 $2,121.04 05-10-103-010 $462.96SFD 1151 $2,584.00 $2,121.04 05-10-104-001 $462.96SFD 1144 $2,584.00 $2,121.04 05-10-104-002 $462.96SFD 1145 $2,584.00 $2,121.04 Subtotal $388,150.32183 $84,721.68$472,872.00 Duplex Property 05-03-354-007 $757.84DUP 2234 $4,230.00 $3,472.16 05-03-354-008 $757.84DUP 2235 $4,230.00 $3,472.16 05-03-354-009 $378.92DUP 1233 $2,115.00 $1,736.08 05-03-354-010 $378.92DUP 1233 $2,115.00 $1,736.08 05-03-355-005 $378.92DUP 1 $2,115.00 $1,736.08 05-03-355-006 $378.92DUP 1 $2,115.00 $1,736.08 05-03-355-007 $378.92DUP 1 $2,115.00 $1,736.08 05-03-355-008 $378.92DUP 1 $2,115.00 $1,736.08 05-03-355-009 $378.92DUP 1 $2,115.00 $1,736.08 05-03-355-010 $378.92DUP 1 $2,115.00 $1,736.08 05-03-355-011 $378.92DUP 1230 $2,115.00 $1,736.08 05-03-375-015 $378.92DUP 1221 $2,115.00 $1,736.08 05-03-375-016 $378.92DUP 1221 $2,115.00 $1,736.08 05-03-375-017 $378.92DUP 1223 $2,115.00 $1,736.08 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-03-375-018 $378.92DUP 1223 $2,115.00 $1,736.08 05-03-375-019 $378.92DUP 1222 $2,115.00 $1,736.08 05-03-375-020 $378.92DUP 1222 $2,115.00 $1,736.08 05-03-375-021 $378.92DUP 1224 $2,115.00 $1,736.08 05-03-375-022 $378.92DUP 1224 $2,115.00 $1,736.08 05-03-375-023 $378.92DUP 1225 $2,115.00 $1,736.08 05-03-375-024 $378.92DUP 1225 $2,115.00 $1,736.08 05-03-375-025 $378.92DUP 1226 $2,115.00 $1,736.08 05-03-375-026 $378.92DUP 1226 $2,115.00 $1,736.08 05-03-375-027 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-028 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-029 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-030 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-031 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-032 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-033 $378.92DUP 1 $2,115.00 $1,736.08 05-03-375-034 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-013 $378.92DUP 1260 $2,115.00 $1,736.08 05-03-376-014 $378.92DUP 1260 $2,115.00 $1,736.08 05-03-376-015 $378.92DUP 1259 $2,115.00 $1,736.08 05-03-376-016 $378.92DUP 1259 $2,115.00 $1,736.08 05-03-376-017 $378.92DUP 1258 $2,115.00 $1,736.08 05-03-376-019 $378.92DUP 1257 $2,115.00 $1,736.08 05-03-376-020 $378.92DUP 1257 $2,115.00 $1,736.08 05-03-376-021 $378.92DUP 1252 $2,115.00 $1,736.08 05-03-376-022 $378.92DUP 1252 $2,115.00 $1,736.08 05-03-376-023 $378.92DUP 1254 $2,115.00 $1,736.08 05-03-376-024 $378.92DUP 1254 $2,115.00 $1,736.08 05-03-376-025 $378.92DUP 1255 $2,115.00 $1,736.08 05-03-376-026 $378.92DUP 1255 $2,115.00 $1,736.08 05-03-376-027 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-028 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-029 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-030 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-033 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-034 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-035 $378.92DUP 1 $2,115.00 $1,736.08 05-03-376-036 $378.92DUP 1 $2,115.00 $1,736.08 05-03-377-001 $757.84DUP 2241 $4,230.00 $3,472.16 05-03-377-002 $757.84DUP 2242 $4,230.00 $3,472.16 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-03-377-003 $757.84DUP2243$4,230.00 $3,472.16 05-03-377-004 $757.84DUP2244$4,230.00 $3,472.16 05-03-377-009 $378.92DUP1$2,115.00 $1,736.08 05-03-377-010 $378.92DUP1$2,115.00 $1,736.08 05-03-377-011 $378.92DUP1$2,115.00 $1,736.08 05-03-377-012 $378.92DUP1$2,115.00 $1,736.08 05-03-377-013 $378.92DUP1$2,115.00 $1,736.08 05-03-377-014 $378.92DUP1$2,115.00 $1,736.08 05-03-377-016 $378.92DUP1$2,115.00 $1,736.08 05-03-378-001 $757.84DUP2236$4,230.00 $3,472.16 05-03-378-002 $757.84DUP2237$4,230.00 $3,472.16 05-03-378-004 $378.92DUP1238$2,115.00 $1,736.08 05-03-378-005 $378.92DUP1238$2,115.00 $1,736.08 05-10-125-002 $757.84DUP2240$4,230.00 $3,472.16 05-10-125-004 $378.92DUP1239$2,115.00 $1,736.08 05-10-125-005 $378.92DUP1239$2,115.00 $1,736.08 Subtotal $137,150.3279 $29,934.68$167,085.00 Prepaid Property Single Family Property 05-09-207-001 $2,584.00PREPAY1121$2,584.00 $0.00 05-09-210-006 $2,584.00PREPAY1151$2,584.00 $0.00 Subtotal $0.002 $5,168.00$5,168.00 Prepaid Property Duplex Property 05-03-376-032 $2,115.00PREPAY21251$2,115.00 $0.00 Subtotal $0.001 $2,115.00$2,115.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $525,300.64265 $121,939.36$647,240.00 11/5/19 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 9:26AM 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 Windett Ridge Special Service Area (2003-101), as shown on Table 5 (page 7) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2003-101 (Windett Ridge) Tax Classification 2019 Levy 2018 Levy % Change Maximum Parcel Amount Single Family $ 2,432.00 $ 2,396.00 1.50% Extended Parcel Amounts Single Family $ 1,906.56 $ 2,042.44 -6.65% As noted above, extended (actual) 2019 tax levy amounts will decrease by 6.7% for single family parcels in comparison with the previous year, as the result of last February’s bond refunding. For the current fiscal year, Windett Ridge residents impacted by the bond refunding will receive an SSA property tax rebate check of approximately $225 from the City in December. In future levy years, these residents can expect to save a yearly average of $365 over the remaining life of the bonds, which expire in 2033 (levy year 2031). Taken in aggregate, these parcels will yield special service area property taxes totaling $455,077.96 (out of a maximum amount of $583,680.00 – with $128,602.04 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved. 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 6, 2019 Subject: SSA No. 2003-101 Windett Ridge – Tax Abatement Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ 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 2019 for the Bonds is $455,077.96 and the 2019 Levy for Special Taxes is $455,077.96 (which complies with the Kendall County tax billing Ordinance No. 2019-____ Page 2 requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $583,680.00 of Special Taxes levied for calendar year 2019 pursuant to Section 6 of the Bond Ordinance $128,602.04 of such Special Taxes is hereby abated resulting in a 2019 calendar year levy of $455,077.96. 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 2019 dated November 5, 2019 prepared by David Taussig & Associates, Inc. and the 2019 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. Ordinance No. 2019-____ Page 3 PASSED by the City Council of the City this __________ ___, 2019. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ JASON PETERSON ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this __________ ___, 2019. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2019. 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. United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot Single Family Property 05-09-159-001 $525.44SFD 1 $1,906.56$2,432.0030 05-09-159-003 $525.44SFD 1 $1,906.56$2,432.0032 05-09-159-006 $525.44SFD 1 $1,906.56$2,432.0035 05-09-159-007 $525.44SFD 1 $1,906.56$2,432.0036 05-09-160-001 $525.44SFD 1 $1,906.56$2,432.001 05-09-160-002 $525.44SFD 1 $1,906.56$2,432.002 05-09-177-002 $525.44SFD 1 $1,906.56$2,432.0029 05-09-177-005 $525.44SFD 1 $1,906.56$2,432.0026 05-09-177-008 $525.44SFD 1 $1,906.56$2,432.0023 05-09-178-001 $525.44SFD 1 $1,906.56$2,432.0037 05-09-178-002 $525.44SFD 1 $1,906.56$2,432.0038 05-09-178-004 $525.44SFD 1 $1,906.56$2,432.0040 05-09-178-006 $525.44SFD 1 $1,906.56$2,432.0042 05-09-178-007 $525.44SFD 1 $1,906.56$2,432.0043 05-09-178-008 $525.44SFD 1 $1,906.56$2,432.0044 05-09-179-004 $525.44SFD 1 $1,906.56$2,432.0017 05-09-179-005 $525.44SFD 1 $1,906.56$2,432.0016 05-09-179-006 $525.44SFD 1 $1,906.56$2,432.0015 05-09-179-007 $525.44SFD 1 $1,906.56$2,432.0014 05-09-179-008 $525.44SFD 1 $1,906.56$2,432.0013 05-09-179-009 $525.44SFD 1 $1,906.56$2,432.0012 05-09-179-010 $525.44SFD 1 $1,906.56$2,432.0011 05-09-179-011 $525.44SFD 1 $1,906.56$2,432.0010 05-09-179-012 $525.44SFD 1 $1,906.56$2,432.009 05-09-179-013 $525.44SFD 1 $1,906.56$2,432.008 05-09-179-014 $525.44SFD 1 $1,906.56$2,432.007 05-09-179-015 $525.44SFD 1 $1,906.56$2,432.006 05-09-179-016 $525.44SFD 1 $1,906.56$2,432.005 05-09-179-017 $525.44SFD 1 $1,906.56$2,432.004 05-09-179-018 $525.44SFD 1 $1,906.56$2,432.003 05-09-180-001 $525.44SFD 1 $1,906.56$2,432.00216 05-09-180-002 $525.44SFD 1 $1,906.56$2,432.00217 05-09-180-003 $525.44SFD 1 $1,906.56$2,432.00218 05-09-180-005 $525.44SFD 1 $1,906.56$2,432.00220 05-09-180-006 $525.44SFD 1 $1,906.56$2,432.00221 05-09-180-007 $525.44SFD 1 $1,906.56$2,432.00222 05-09-180-008 $525.44SFD 1 $1,906.56$2,432.00223 05-09-180-009 $525.44SFD 1 $1,906.56$2,432.00224 05-09-180-010 $525.44SFD 1 $1,906.56$2,432.00225 11/5/19 9:22AM Page 1 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-181-001 $525.44SFD 1 $1,906.56$2,432.00195 05-09-181-002 $525.44SFD 1 $1,906.56$2,432.00196 05-09-181-003 $525.44SFD 1 $1,906.56$2,432.00197 05-09-181-004 $525.44SFD 1 $1,906.56$2,432.00198 05-09-181-006 $525.44SFD 1 $1,906.56$2,432.00200 05-09-181-008 $525.44SFD 1 $1,906.56$2,432.00202 05-09-181-010 $525.44SFD 1 $1,906.56$2,432.00204 05-09-181-011 $525.44SFD 1 $1,906.56$2,432.00182 05-09-181-012 $525.44SFD 1 $1,906.56$2,432.00183 05-09-181-013 $525.44SFD 1 $1,906.56$2,432.00184 05-09-181-014 $525.44SFD 1 $1,906.56$2,432.00185 05-09-181-015 $525.44SFD 1 $1,906.56$2,432.00192 05-09-181-016 $525.44SFD 1 $1,906.56$2,432.00193 05-09-181-017 $525.44SFD 1 $1,906.56$2,432.00194 05-09-182-002 $525.44SFD 1 $1,906.56$2,432.0045 05-09-182-003 $525.44SFD 1 $1,906.56$2,432.0046 05-09-182-004 $525.44SFD 1 $1,906.56$2,432.0047 05-09-182-005 $525.44SFD 1 $1,906.56$2,432.0048 05-09-182-006 $525.44SFD 1 $1,906.56$2,432.0049 05-09-182-007 $525.44SFD 1 $1,906.56$2,432.0050 05-09-182-008 $525.44SFD 1 $1,906.56$2,432.0051 05-09-182-011 $525.44SFD 1 $1,906.56$2,432.0054 05-09-182-012 $525.44SFD 1 $1,906.56$2,432.0055 05-09-182-015 $525.44SFD 1 $1,906.56$2,432.0058 05-09-182-016 $525.44SFD 1 $1,906.56$2,432.0059 05-09-251-001 $525.44SFD 1 $1,906.56$2,432.0060 05-09-251-002 $525.44SFD 1 $1,906.56$2,432.0061 05-09-251-003 $525.44SFD 1 $1,906.56$2,432.0062 05-09-251-004 $525.44SFD 1 $1,906.56$2,432.0063 05-09-251-006 $525.44SFD 1 $1,906.56$2,432.0065 05-09-251-007 $525.44SFD 1 $1,906.56$2,432.0066 05-09-251-008 $525.44SFD 1 $1,906.56$2,432.0067 05-09-252-001 $525.44SFD 1 $1,906.56$2,432.0068 05-09-252-004 $525.44SFD 1 $1,906.56$2,432.0071 05-09-252-005 $525.44SFD 1 $1,906.56$2,432.0072 05-09-252-006 $525.44SFD 1 $1,906.56$2,432.0073 05-09-253-001 $525.44SFD 1 $1,906.56$2,432.0074 05-09-254-001 $525.44SFD 1 $1,906.56$2,432.00191 05-09-254-002 $525.44SFD 1 $1,906.56$2,432.00190 11/5/19 9:22AM Page 2 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-254-003 $525.44SFD 1 $1,906.56$2,432.00189 05-09-254-004 $525.44SFD 1 $1,906.56$2,432.00188 05-09-254-006 $525.44SFD 1 $1,906.56$2,432.00186 05-09-255-001 $525.44SFD 1 $1,906.56$2,432.00181 05-09-255-002 $525.44SFD 1 $1,906.56$2,432.00180 05-09-255-004 $525.44SFD 1 $1,906.56$2,432.00178 05-09-255-005 $525.44SFD 1 $1,906.56$2,432.00177 05-09-255-007 $525.44SFD 1 $1,906.56$2,432.00175 05-09-255-008 $525.44SFD 1 $1,906.56$2,432.00174 05-09-255-009 $525.44SFD 1 $1,906.56$2,432.00173 05-09-255-010 $525.44SFD 1 $1,906.56$2,432.00172 05-09-255-011 $525.44SFD 1 $1,906.56$2,432.00171 05-09-255-012 $525.44SFD 1 $1,906.56$2,432.00170 05-09-255-013 $525.44SFD 1 $1,906.56$2,432.00169 05-09-255-014 $525.44SFD 1 $1,906.56$2,432.00168 05-09-255-015 $525.44SFD 1 $1,906.56$2,432.00167 05-09-255-016 $525.44SFD 1 $1,906.56$2,432.00215 05-09-255-017 $525.44SFD 1 $1,906.56$2,432.00214 05-09-255-019 $525.44SFD 1 $1,906.56$2,432.00212 05-09-255-020 $525.44SFD 1 $1,906.56$2,432.00211 05-09-255-021 $525.44SFD 1 $1,906.56$2,432.00210 05-09-255-022 $525.44SFD 1 $1,906.56$2,432.00209 05-09-255-023 $525.44SFD 1 $1,906.56$2,432.00208 05-09-255-024 $525.44SFD 1 $1,906.56$2,432.00207 05-09-255-025 $525.44SFD 1 $1,906.56$2,432.00206 05-09-255-026 $525.44SFD 1 $1,906.56$2,432.00205 05-09-256-002 $525.44SFD 1 $1,906.56$2,432.00228 05-09-256-003 $525.44SFD 1 $1,906.56$2,432.00229 05-09-256-004 $525.44SFD 1 $1,906.56$2,432.00230 05-09-256-005 $525.44SFD 1 $1,906.56$2,432.00231 05-09-258-001 $525.44SFD 1 $1,906.56$2,432.00160 05-09-258-002 $525.44SFD 1 $1,906.56$2,432.00159 05-09-258-003 $525.44SFD 1 $1,906.56$2,432.00158 05-09-258-004 $525.44SFD 1 $1,906.56$2,432.00157 05-09-276-001 $525.44SFD 1 $1,906.56$2,432.0075 05-09-276-002 $525.44SFD 1 $1,906.56$2,432.0076 05-09-276-003 $525.44SFD 1 $1,906.56$2,432.0077 05-09-276-004 $525.44SFD 1 $1,906.56$2,432.0078 05-09-379-001 $525.44SFD 1 $1,906.56$2,432.00261 11/5/19 9:22AM Page 3 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-379-002 $525.44SFD 1 $1,906.56$2,432.00260 05-09-379-003 $525.44SFD 1 $1,906.56$2,432.00259 05-09-379-004 $525.44SFD 1 $1,906.56$2,432.00258 05-09-379-005 $525.44SFD 1 $1,906.56$2,432.00257 05-09-379-006 $525.44SFD 1 $1,906.56$2,432.00256 05-09-379-007 $525.44SFD 1 $1,906.56$2,432.00255 05-09-380-001 $525.44SFD 1 $1,906.56$2,432.00262 05-09-380-002 $525.44SFD 1 $1,906.56$2,432.00263 05-09-380-003 $525.44SFD 1 $1,906.56$2,432.00264 05-09-380-004 $525.44SFD 1 $1,906.56$2,432.00265 05-09-380-005 $525.44SFD 1 $1,906.56$2,432.00266 05-09-380-006 $525.44SFD 1 $1,906.56$2,432.00267 05-09-380-007 $525.44SFD 1 $1,906.56$2,432.00268 05-09-380-008 $525.44SFD 1 $1,906.56$2,432.00269 05-09-380-009 $525.44SFD 1 $1,906.56$2,432.00270 05-09-380-010 $525.44SFD 1 $1,906.56$2,432.00271 05-09-380-011 $525.44SFD 1 $1,906.56$2,432.00272 05-09-380-012 $525.44SFD 1 $1,906.56$2,432.00273 05-09-380-013 $525.44SFD 1 $1,906.56$2,432.00274 05-09-400-008 $8,407.04SFD 16 $30,504.96$38,912.00NA 05-09-401-003 $525.44SFD 1 $1,906.56$2,432.00233 05-09-401-004 $525.44SFD 1 $1,906.56$2,432.00234 05-09-401-005 $525.44SFD 1 $1,906.56$2,432.00235 05-09-401-007 $525.44SFD 1 $1,906.56$2,432.00237 05-09-401-010 $525.44SFD 1 $1,906.56$2,432.00241 05-09-401-011 $525.44SFD 1 $1,906.56$2,432.00242 05-09-401-012 $525.44SFD 1 $1,906.56$2,432.00243 05-09-401-013 $525.44SFD 1 $1,906.56$2,432.00244 05-09-401-014 $525.44SFD 1 $1,906.56$2,432.00245 05-09-401-015 $525.44SFD 1 $1,906.56$2,432.00246 05-09-401-017 $525.44SFD 1 $1,906.56$2,432.00248 05-09-401-018 $525.44SFD 1 $1,906.56$2,432.00249 05-09-401-019 $525.44SFD 1 $1,906.56$2,432.00250 05-09-401-020 $525.44SFD 1 $1,906.56$2,432.00251 05-09-401-021 $525.44SFD 1 $1,906.56$2,432.00252 05-09-401-022 $525.44SFD 1 $1,906.56$2,432.00253 05-09-401-023 $525.44SFD 1 $1,906.56$2,432.00254 05-09-402-001 $525.44SFD 1 $1,906.56$2,432.00161 05-09-402-002 $525.44SFD 1 $1,906.56$2,432.00162 11/5/19 9:22AM Page 4 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-402-003 $525.44SFD 1 $1,906.56$2,432.00163 05-09-402-005 $525.44SFD 1 $1,906.56$2,432.00165 05-09-402-007 $525.44SFD 1 $1,906.56$2,432.00125 05-09-402-008 $525.44SFD 1 $1,906.56$2,432.00126 05-09-402-009 $525.44SFD 1 $1,906.56$2,432.00127 05-09-402-010 $525.44SFD 1 $1,906.56$2,432.00128 05-09-402-011 $525.44SFD 1 $1,906.56$2,432.00129 05-09-402-012 $525.44SFD 1 $1,906.56$2,432.00130 05-09-402-013 $525.44SFD 1 $1,906.56$2,432.00156 05-09-402-014 $525.44SFD 1 $1,906.56$2,432.00133 05-09-403-001 $525.44SFD 1 $1,906.56$2,432.00275 05-09-403-002 $525.44SFD 1 $1,906.56$2,432.00276 05-09-403-003 $525.44SFD 1 $1,906.56$2,432.00277 05-09-403-005 $525.44SFD 1 $1,906.56$2,432.00124 05-09-403-006 $525.44SFD 1 $1,906.56$2,432.00123 05-09-403-007 $525.44SFD 1 $1,906.56$2,432.00122 05-09-403-008 $525.44SFD 1 $1,906.56$2,432.00121 05-09-403-009 $525.44SFD 1 $1,906.56$2,432.00120 05-09-403-010 $525.44SFD 1 $1,906.56$2,432.00119 05-09-403-011 $525.44SFD 1 $1,906.56$2,432.00118 05-09-425-001 $525.44SFD 1 $1,906.56$2,432.0079 05-09-425-002 $525.44SFD 1 $1,906.56$2,432.0080 05-09-425-003 $525.44SFD 1 $1,906.56$2,432.0081 05-09-425-004 $525.44SFD 1 $1,906.56$2,432.0082 05-09-425-005 $525.44SFD 1 $1,906.56$2,432.0083 05-09-425-006 $525.44SFD 1 $1,906.56$2,432.0084 05-09-425-007 $525.44SFD 1 $1,906.56$2,432.0085 05-09-425-008 $525.44SFD 1 $1,906.56$2,432.0086 05-09-425-009 $525.44SFD 1 $1,906.56$2,432.0087 05-09-425-010 $525.44SFD 1 $1,906.56$2,432.0088 05-09-425-011 $525.44SFD 1 $1,906.56$2,432.0089 05-09-426-001 $525.44SFD 1 $1,906.56$2,432.00155 05-09-426-002 $525.44SFD 1 $1,906.56$2,432.00154 05-09-426-003 $525.44SFD 1 $1,906.56$2,432.00153 05-09-426-004 $525.44SFD 1 $1,906.56$2,432.00152 05-09-426-005 $525.44SFD 1 $1,906.56$2,432.00151 05-09-426-006 $525.44SFD 1 $1,906.56$2,432.00150 05-09-426-007 $525.44SFD 1 $1,906.56$2,432.00149 05-09-426-008 $525.44SFD 1 $1,906.56$2,432.00148 11/5/19 9:22AM Page 5 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 05-09-426-009 $525.44SFD1 $1,906.56$2,432.00147 05-09-426-010 $525.44SFD1 $1,906.56$2,432.00146 05-09-426-011 $525.44SFD1 $1,906.56$2,432.00145 05-09-426-012 $525.44SFD1 $1,906.56$2,432.00144 05-09-426-013 $525.44SFD1 $1,906.56$2,432.00143 05-09-426-014 $525.44SFD1 $1,906.56$2,432.00142 05-09-426-015 $525.44SFD1 $1,906.56$2,432.00141 05-09-426-016 $525.44SFD1 $1,906.56$2,432.00140 05-09-426-017 $525.44SFD1 $1,906.56$2,432.00139 05-09-426-018 $525.44SFD1 $1,906.56$2,432.00138 05-09-426-019 $525.44SFD1 $1,906.56$2,432.00137 05-09-426-020 $525.44SFD1 $1,906.56$2,432.00136 05-09-426-021 $525.44SFD1 $1,906.56$2,432.00135 05-09-426-022 $525.44SFD1 $1,906.56$2,432.00134 05-09-426-023 $525.44SFD1 $1,906.56$2,432.00132 05-09-426-024 $525.44SFD1 $1,906.56$2,432.00131 05-09-427-001 $525.44SFD1 $1,906.56$2,432.00117 05-09-427-002 $525.44SFD1 $1,906.56$2,432.00116 05-09-427-003 $525.44SFD1 $1,906.56$2,432.00115 05-09-427-004 $525.44SFD1 $1,906.56$2,432.00114 05-09-427-005 $525.44SFD1 $1,906.56$2,432.00113 05-09-427-006 $525.44SFD1 $1,906.56$2,432.00112 05-09-427-007 $525.44SFD1 $1,906.56$2,432.00111 05-09-427-008 $525.44SFD1 $1,906.56$2,432.00110 05-09-427-009 $525.44SFD1 $1,906.56$2,432.00109 05-09-427-010 $525.44SFD1 $1,906.56$2,432.00108 05-09-427-011 $525.44SFD1 $1,906.56$2,432.00107 05-09-427-012 $525.44SFD1 $1,906.56$2,432.00106 Subtotal $453,761.28238 $125,054.72$578,816.00 Prepaid Single Family Property 05-09-177-010 $2,432.00PREPAY1 $0.00$2,432.0021 Subtotal $0.001 $2,432.00$2,432.00 Partially Prepaid Single Family Property 05-09-252-002 $1,115.32PARTIAL1 $1,316.68$2,432.0069 Subtotal $1,316.681 $1,115.32$2,432.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $455,077.96240 $128,602.04$583,680.00 11/5/19 9:22AM Page 6 of 6 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 2019 Levy 2018 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,584.00 $ 2,546.00 1.49% Extended Parcel Amounts - First Series Single Family $ 2,022.12 $ 2,034.30 -0.60% As noted above, extended (actual) 2019 tax levy amounts will decrease by 0.60% for single family parcels, as the result of prior year accumulated reserve earnings being carried over into the current year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $452,341.78 (out of a maximum amount of $2,873,922.00 – with $2,421,580.22 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved. 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 6, 2019 Subject: SSA No. 2004-104 Grande Reserve – Tax Abatement Ordinance No. 2019-____ Page 1 Ordinance No. 2019-_________ 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”). (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2019 for the Bonds is $452,341.78 and the 2019 Levy for Special Taxes is $452,341.78. Ordinance No. 2019-____ Page 2 Section 2. Of the $2,873,922.00 of Special Taxes levied for calendar year 2019 pursuant to Section 6 of the Bond Ordinance $2,421,580.22 of such Special Tax is hereby abated resulting in a 2019 calendar year levy of $452,341.78. 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 2019 dated November 5, 2019 prepared by David Taussig & Associates, Inc. and the 2019 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. Ordinance No. 2019-____ Page 3 PASSED by the City Council of the City this __________ ___, 2019. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ JASON PETERSON ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this ___________ ___, 2019. Mayor ATTEST: City Clerk Published in pamphlet form _________ ____, 2019. 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 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot Series 1 Single Family Property 02-14-353-001 $561.88SFD 1 $2,022.12228 $2,584.00 02-14-353-002 $561.88SFD 1 $2,022.12229 $2,584.00 02-14-353-003 $561.88SFD 1 $2,022.12230 $2,584.00 02-14-353-004 $561.88SFD 1 $2,022.12231 $2,584.00 02-14-353-005 $561.88SFD 1 $2,022.12232 $2,584.00 02-14-353-007 $561.88SFD 1 $2,022.12234 $2,584.00 02-14-353-008 $561.88SFD 1 $2,022.12235 $2,584.00 02-14-353-009 $561.88SFD 1 $2,022.12236 $2,584.00 02-14-353-010 $561.88SFD 1 $2,022.12237 $2,584.00 02-14-353-011 $561.88SFD 1 $2,022.12238 $2,584.00 02-14-353-012 $561.88SFD 1 $2,022.12239 $2,584.00 02-14-353-018 $561.88SFD 1 $2,022.12245 $2,584.00 02-14-353-019 $561.88SFD 1 $2,022.12246 $2,584.00 02-14-353-020 $561.88SFD 1 $2,022.12247 $2,584.00 02-14-353-021 $561.88SFD 1 $2,022.12248 $2,584.00 02-14-353-022 $561.88SFD 1 $2,022.12249 $2,584.00 02-14-353-023 $561.88SFD 1 $2,022.12250 $2,584.00 02-14-353-024 $561.88SFD 1 $2,022.12251 $2,584.00 02-14-353-025 $561.88SFD 1 $2,022.12252 $2,584.00 02-14-353-026 $561.88SFD 1 $2,022.12253 $2,584.00 02-14-353-027 $561.88SFD 1 $2,022.12254 $2,584.00 02-14-353-028 $561.88SFD 1 $2,022.12255 $2,584.00 02-14-353-029 $561.88SFD 1 $2,022.12256 $2,584.00 02-14-353-030 $561.88SFD 1 $2,022.12257 $2,584.00 02-14-353-031 $561.88SFD 1 $2,022.12258 $2,584.00 02-14-353-032 $561.88SFD 1 $2,022.12259 $2,584.00 02-14-354-001 $561.88SFD 1 $2,022.12272 $2,584.00 02-14-354-002 $561.88SFD 1 $2,022.12271 $2,584.00 02-14-354-003 $561.88SFD 1 $2,022.12270 $2,584.00 02-14-354-004 $561.88SFD 1 $2,022.12269 $2,584.00 02-14-354-005 $561.88SFD 1 $2,022.12268 $2,584.00 02-14-354-006 $561.88SFD 1 $2,022.12267 $2,584.00 02-14-354-007 $561.88SFD 1 $2,022.12266 $2,584.00 02-14-354-008 $561.88SFD 1 $2,022.12265 $2,584.00 02-14-354-009 $561.88SFD 1 $2,022.12264 $2,584.00 02-14-354-010 $561.88SFD 1 $2,022.12263 $2,584.00 02-14-354-011 $561.88SFD 1 $2,022.12262 $2,584.00 02-14-354-012 $561.88SFD 1 $2,022.12261 $2,584.00 02-14-354-013 $561.88SFD 1 $2,022.12302 $2,584.00 02-14-354-014 $561.88SFD 1 $2,022.12301 $2,584.00 02-14-354-015 $561.88SFD 1 $2,022.12300 $2,584.00 02-14-354-017 $561.88SFD 1 $2,022.12298 $2,584.00 02-14-354-018 $561.88SFD 1 $2,022.12297 $2,584.00 02-14-354-019 $561.88SFD 1 $2,022.12296 $2,584.00 02-14-354-020 $561.88SFD 1 $2,022.12295 $2,584.00 02-14-354-021 $561.88SFD 1 $2,022.12294 $2,584.00 11/5/19 9:42AM Page 1 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-355-001 $561.88SFD 1 $2,022.12283 $2,584.00 02-14-355-002 $561.88SFD 1 $2,022.12282 $2,584.00 02-14-355-003 $561.88SFD 1 $2,022.12281 $2,584.00 02-14-355-004 $561.88SFD 1 $2,022.12280 $2,584.00 02-14-357-001 $561.88SFD 1 $2,022.12330 $2,584.00 02-14-358-001 $561.88SFD 1 $2,022.12313 $2,584.00 02-14-358-002 $561.88SFD 1 $2,022.12312 $2,584.00 02-14-358-003 $561.88SFD 1 $2,022.12311 $2,584.00 02-14-375-002 $561.88SFD 1 $2,022.12489 $2,584.00 02-14-375-003 $561.88SFD 1 $2,022.12488 $2,584.00 02-14-375-004 $561.88SFD 1 $2,022.12487 $2,584.00 02-14-375-005 $561.88SFD 1 $2,022.12486 $2,584.00 02-14-375-006 $561.88SFD 1 $2,022.12485 $2,584.00 02-14-375-007 $561.88SFD 1 $2,022.12484 $2,584.00 02-14-375-008 $561.88SFD 1 $2,022.12483 $2,584.00 02-14-376-001 $561.88SFD 1 $2,022.12466 $2,584.00 02-14-376-007 $561.88SFD 1 $2,022.12472 $2,584.00 02-14-376-008 $561.88SFD 1 $2,022.12473 $2,584.00 02-14-376-009 $561.88SFD 1 $2,022.12474 $2,584.00 02-14-376-010 $561.88SFD 1 $2,022.12475 $2,584.00 02-14-376-015 $561.88SFD 1 $2,022.12480 $2,584.00 02-14-376-016 $561.88SFD 1 $2,022.12481 $2,584.00 02-14-376-017 $561.88SFD 1 $2,022.12454 $2,584.00 02-14-376-018 $561.88SFD 1 $2,022.12455 $2,584.00 02-14-376-019 $561.88SFD 1 $2,022.12456 $2,584.00 02-14-376-020 $561.88SFD 1 $2,022.12457 $2,584.00 02-14-376-023 $561.88SFD 1 $2,022.12460 $2,584.00 02-14-376-024 $561.88SFD 1 $2,022.12461 $2,584.00 02-14-376-025 $561.88SFD 1 $2,022.12462 $2,584.00 02-14-376-026 $561.88SFD 1 $2,022.12463 $2,584.00 02-14-376-027 $561.88SFD 1 $2,022.12464 $2,584.00 02-14-376-028 $561.88SFD 1 $2,022.12465 $2,584.00 02-14-377-001 $561.88SFD 1 $2,022.12428 $2,584.00 02-14-377-002 $561.88SFD 1 $2,022.12429 $2,584.00 02-14-377-004 $561.88SFD 1 $2,022.12431 $2,584.00 02-14-377-005 $561.88SFD 1 $2,022.12432 $2,584.00 02-14-377-006 $561.88SFD 1 $2,022.12433 $2,584.00 02-14-377-007 $561.88SFD 1 $2,022.12434 $2,584.00 02-14-377-008 $561.88SFD 1 $2,022.12435 $2,584.00 02-14-377-009 $561.88SFD 1 $2,022.12436 $2,584.00 02-14-377-010 $561.88SFD 1 $2,022.12437 $2,584.00 02-14-377-011 $561.88SFD 1 $2,022.12438 $2,584.00 02-14-377-012 $561.88SFD 1 $2,022.12439 $2,584.00 02-14-377-013 $561.88SFD 1 $2,022.12440 $2,584.00 02-14-377-014 $561.88SFD 1 $2,022.12441 $2,584.00 02-14-377-016 $561.88SFD 1 $2,022.12443 $2,584.00 02-14-377-020 $561.88SFD 1 $2,022.12447 $2,584.00 11/5/19 9:42AM Page 2 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-377-021 $561.88SFD 1 $2,022.12448 $2,584.00 02-14-377-022 $561.88SFD 1 $2,022.12449 $2,584.00 02-14-377-023 $561.88SFD 1 $2,022.12450 $2,584.00 02-14-377-024 $561.88SFD 1 $2,022.12451 $2,584.00 02-14-402-004 $561.88SFD 1 $2,022.12390 $2,584.00 02-14-402-005 $561.88SFD 1 $2,022.12389 $2,584.00 02-14-402-007 $561.88SFD 1 $2,022.12387 $2,584.00 02-14-402-008 $561.88SFD 1 $2,022.12386 $2,584.00 02-14-402-009 $561.88SFD 1 $2,022.12385 $2,584.00 02-14-402-012 $561.88SFD 1 $2,022.12382 $2,584.00 02-14-402-018 $561.88SFD 1 $2,022.12376 $2,584.00 02-14-403-006 $561.88SFD 1 $2,022.12399 $2,584.00 02-14-403-014 $561.88SFD 1 $2,022.12407 $2,584.00 02-14-403-015 $561.88SFD 1 $2,022.12408 $2,584.00 02-14-403-016 $561.88SFD 1 $2,022.12409 $2,584.00 02-14-403-017 $561.88SFD 1 $2,022.12410 $2,584.00 02-14-403-018 $561.88SFD 1 $2,022.12411 $2,584.00 02-14-403-019 $561.88SFD 1 $2,022.12412 $2,584.00 02-14-403-020 $561.88SFD 1 $2,022.12413 $2,584.00 02-14-403-021 $561.88SFD 1 $2,022.12414 $2,584.00 02-14-403-023 $561.88SFD 1 $2,022.12416 $2,584.00 02-14-403-024 $561.88SFD 1 $2,022.12417 $2,584.00 02-14-403-026 $561.88SFD 1 $2,022.12419 $2,584.00 02-14-404-002 $561.88SFD 1 $2,022.12345 $2,584.00 02-14-404-013 $561.88SFD 1 $2,022.12356 $2,584.00 02-14-404-014 $561.88SFD 1 $2,022.12357 $2,584.00 02-14-404-015 $561.88SFD 1 $2,022.12358 $2,584.00 02-14-404-016 $561.88SFD 1 $2,022.12359 $2,584.00 02-14-404-017 $561.88SFD 1 $2,022.12360 $2,584.00 02-14-404-018 $561.88SFD 1 $2,022.12361 $2,584.00 02-14-404-019 $561.88SFD 1 $2,022.12362 $2,584.00 02-14-404-020 $561.88SFD 1 $2,022.12363 $2,584.00 02-14-404-021 $561.88SFD 1 $2,022.12364 $2,584.00 02-14-404-022 $561.88SFD 1 $2,022.12365 $2,584.00 02-14-404-023 $561.88SFD 1 $2,022.12366 $2,584.00 02-14-404-024 $561.88SFD 1 $2,022.12367 $2,584.00 02-14-404-025 $561.88SFD 1 $2,022.12368 $2,584.00 02-14-404-026 $561.88SFD 1 $2,022.12369 $2,584.00 02-14-404-028 $561.88SFD 1 $2,022.12371 $2,584.00 02-14-404-030 $561.88SFD 1 $2,022.12373 $2,584.00 02-14-404-031 $561.88SFD 1 $2,022.12374 $2,584.00 02-14-454-002 $561.88SFD 1 $2,022.1291 $2,584.00 02-14-454-003 $561.88SFD 1 $2,022.1292 $2,584.00 02-14-454-005 $561.88SFD 1 $2,022.1294 $2,584.00 02-14-454-008 $561.88SFD 1 $2,022.1297 $2,584.00 02-14-454-010 $561.88SFD 1 $2,022.1299 $2,584.00 02-14-454-011 $561.88SFD 1 $2,022.12100 $2,584.00 11/5/19 9:42AM Page 3 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-454-012 $561.88SFD 1 $2,022.12101 $2,584.00 02-14-454-013 $561.88SFD 1 $2,022.12102 $2,584.00 02-14-454-014 $561.88SFD 1 $2,022.12103 $2,584.00 02-14-455-001 $561.88SFD 1 $2,022.12168 $2,584.00 02-14-455-002 $561.88SFD 1 $2,022.12167 $2,584.00 02-14-455-003 $561.88SFD 1 $2,022.12166 $2,584.00 02-14-455-004 $561.88SFD 1 $2,022.12165 $2,584.00 02-14-455-005 $561.88SFD 1 $2,022.12164 $2,584.00 02-14-455-006 $561.88SFD 1 $2,022.12163 $2,584.00 02-14-455-007 $561.88SFD 1 $2,022.12162 $2,584.00 02-14-455-008 $561.88SFD 1 $2,022.12161 $2,584.00 02-14-455-009 $561.88SFD 1 $2,022.12160 $2,584.00 02-14-455-010 $561.88SFD 1 $2,022.12159 $2,584.00 02-14-455-011 $561.88SFD 1 $2,022.12158 $2,584.00 02-14-455-012 $561.88SFD 1 $2,022.12157 $2,584.00 02-14-455-013 $561.88SFD 1 $2,022.12156 $2,584.00 02-14-455-014 $561.88SFD 1 $2,022.12155 $2,584.00 02-14-455-015 $561.88SFD 1 $2,022.12177 $2,584.00 02-14-455-016 $561.88SFD 1 $2,022.12176 $2,584.00 02-14-455-017 $561.88SFD 1 $2,022.12175 $2,584.00 02-14-455-018 $561.88SFD 1 $2,022.12174 $2,584.00 02-14-455-023 $561.88SFD 1 $2,022.12169 $2,584.00 02-14-456-001 $561.88SFD 1 $2,022.12154 $2,584.00 02-14-456-002 $561.88SFD 1 $2,022.12153 $2,584.00 02-14-457-001 $561.88SFD 1 $2,022.12147 $2,584.00 02-14-457-002 $561.88SFD 1 $2,022.12146 $2,584.00 02-14-457-003 $561.88SFD 1 $2,022.12145 $2,584.00 02-14-457-004 $561.88SFD 1 $2,022.12144 $2,584.00 02-14-457-005 $561.88SFD 1 $2,022.12143 $2,584.00 02-14-457-006 $561.88SFD 1 $2,022.12142 $2,584.00 02-14-457-007 $561.88SFD 1 $2,022.12141 $2,584.00 02-14-457-009 $561.88SFD 1 $2,022.12139 $2,584.00 02-14-457-010 $561.88SFD 1 $2,022.12138 $2,584.00 02-14-457-011 $561.88SFD 1 $2,022.12137 $2,584.00 02-14-457-012 $561.88SFD 1 $2,022.12136 $2,584.00 02-23-124-004 $561.88SFD 1 $2,022.1235 $2,584.00 02-23-124-005 $561.88SFD 1 $2,022.1234 $2,584.00 02-23-129-016 $561.88SFD 1 $2,022.1216 $2,584.00 02-23-129-017 $561.88SFD 1 $2,022.1217 $2,584.00 02-23-129-018 $561.88SFD 1 $2,022.1218 $2,584.00 02-23-129-019 $561.88SFD 1 $2,022.1219 $2,584.00 02-23-129-020 $561.88SFD 1 $2,022.1220 $2,584.00 02-23-129-022 $561.88SFD 1 $2,022.1222 $2,584.00 02-23-129-023 $561.88SFD 1 $2,022.1223 $2,584.00 02-23-129-024 $561.88SFD 1 $2,022.1224 $2,584.00 02-23-129-026 $561.88SFD 1 $2,022.1226 $2,584.00 02-23-129-028 $561.88SFD 1 $2,022.1228 $2,584.00 11/5/19 9:42AM Page 4 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-23-129-030 $561.88SFD 1 $2,022.1230 $2,584.00 02-23-130-001 $561.88SFD 1 $2,022.1263 $2,584.00 02-23-130-002 $561.88SFD 1 $2,022.1264 $2,584.00 02-23-130-004 $561.88SFD 1 $2,022.1266 $2,584.00 02-23-130-007 $561.88SFD 1 $2,022.1269 $2,584.00 02-23-130-008 $561.88SFD 1 $2,022.1270 $2,584.00 02-23-130-011 $561.88SFD 1 $2,022.1273 $2,584.00 02-23-130-012 $561.88SFD 1 $2,022.1274 $2,584.00 02-23-130-013 $561.88SFD 1 $2,022.1275 $2,584.00 02-23-130-014 $561.88SFD 1 $2,022.1276 $2,584.00 02-23-130-015 $561.88SFD 1 $2,022.1277 $2,584.00 02-23-201-002 $561.88SFD 1 $2,022.12135 $2,584.00 02-23-201-003 $561.88SFD 1 $2,022.12134 $2,584.00 02-23-201-004 $561.88SFD 1 $2,022.12133 $2,584.00 02-23-201-005 $561.88SFD 1 $2,022.12132 $2,584.00 02-23-201-007 $561.88SFD 1 $2,022.12130 $2,584.00 02-23-201-010 $561.88SFD 1 $2,022.12127 $2,584.00 02-23-201-011 $561.88SFD 1 $2,022.12126 $2,584.00 02-23-201-012 $561.88SFD 1 $2,022.12125 $2,584.00 02-23-201-013 $561.88SFD 1 $2,022.12124 $2,584.00 02-23-201-014 $561.88SFD 1 $2,022.12152 $2,584.00 02-23-201-015 $561.88SFD 1 $2,022.12151 $2,584.00 02-23-201-016 $561.88SFD 1 $2,022.12150 $2,584.00 02-23-201-017 $561.88SFD 1 $2,022.12149 $2,584.00 02-23-201-018 $561.88SFD 1 $2,022.12148 $2,584.00 02-23-203-005 $561.88SFD 1 $2,022.12114 $2,584.00 02-23-203-006 $561.88SFD 1 $2,022.12113 $2,584.00 02-23-203-007 $561.88SFD 1 $2,022.12112 $2,584.00 02-23-203-008 $561.88SFD 1 $2,022.12111 $2,584.00 02-23-203-009 $561.88SFD 1 $2,022.12110 $2,584.00 02-23-203-010 $561.88SFD 1 $2,022.12109 $2,584.00 02-23-203-011 $561.88SFD 1 $2,022.12108 $2,584.00 02-23-203-012 $561.88SFD 1 $2,022.12107 $2,584.00 02-23-203-013 $561.88SFD 1 $2,022.12106 $2,584.00 02-23-203-014 $561.88SFD 1 $2,022.12105 $2,584.00 02-23-203-015 $561.88SFD 1 $2,022.12104 $2,584.00 Subtotal $450,932.76223 $125,299.24$576,232.00 Single Family Property - Partial Prepayment (96.01%) 02-14-354-016 $2,503.32PREPAY96 1 $80.68299 $2,584.00 Subtotal $80.681 $2,503.32$2,584.00 Single Family Property - Partial Prepayment (34.31%) 02-23-129-002 $1,255.66PREPAY34 1 $1,328.342 $2,584.00 Subtotal $1,328.341 $1,255.66$2,584.00 Series 2 Single Family Property 02-14-170-001 $2,584.00SFD 1 $0.00501 $2,584.00 02-14-170-002 $2,584.00SFD 1 $0.00502 $2,584.00 11/5/19 9:42AM Page 5 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-170-003 $2,584.00SFD 1 $0.00503 $2,584.00 02-14-170-004 $2,584.00SFD 1 $0.00504 $2,584.00 02-14-170-005 $2,584.00SFD 1 $0.00505 $2,584.00 02-14-170-006 $2,584.00SFD 1 $0.00506 $2,584.00 02-14-170-007 $2,584.00SFD 1 $0.00507 $2,584.00 02-14-170-008 $2,584.00SFD 1 $0.00508 $2,584.00 02-14-170-009 $2,584.00SFD 1 $0.00509 $2,584.00 02-14-170-010 $2,584.00SFD 1 $0.00510 $2,584.00 02-14-170-011 $2,584.00SFD 1 $0.00511 $2,584.00 02-14-170-012 $2,584.00SFD 1 $0.00512 $2,584.00 02-14-170-013 $2,584.00SFD 1 $0.00513 $2,584.00 02-14-170-014 $2,584.00SFD 1 $0.00514 $2,584.00 02-14-171-001 $2,584.00SFD 1 $0.00500 $2,584.00 02-14-171-002 $2,584.00SFD 1 $0.00499 $2,584.00 02-14-171-003 $2,584.00SFD 1 $0.00498 $2,584.00 02-14-171-004 $2,584.00SFD 1 $0.00497 $2,584.00 02-14-171-005 $2,584.00SFD 1 $0.00496 $2,584.00 02-14-171-006 $2,584.00SFD 1 $0.00495 $2,584.00 02-14-171-007 $2,584.00SFD 1 $0.00494 $2,584.00 02-14-171-008 $2,584.00SFD 1 $0.00493 $2,584.00 02-14-171-009 $2,584.00SFD 1 $0.00492 $2,584.00 02-14-171-010 $2,584.00SFD 1 $0.00491 $2,584.00 02-14-172-001 $2,584.00SFD 1 $0.00588 $2,584.00 02-14-172-002 $2,584.00SFD 1 $0.00587 $2,584.00 02-14-172-003 $2,584.00SFD 1 $0.00586 $2,584.00 02-14-172-004 $2,584.00SFD 1 $0.00585 $2,584.00 02-14-172-005 $2,584.00SFD 1 $0.00584 $2,584.00 02-14-172-006 $2,584.00SFD 1 $0.00583 $2,584.00 02-14-173-001 $2,584.00SFD 1 $0.00573 $2,584.00 02-14-173-002 $2,584.00SFD 1 $0.00574 $2,584.00 02-14-173-003 $2,584.00SFD 1 $0.00575 $2,584.00 02-14-173-004 $2,584.00SFD 1 $0.00576 $2,584.00 02-14-173-005 $2,584.00SFD 1 $0.00577 $2,584.00 02-14-173-006 $2,584.00SFD 1 $0.00578 $2,584.00 02-14-174-001 $2,584.00SFD 1 $0.00572 $2,584.00 02-14-174-002 $2,584.00SFD 1 $0.00571 $2,584.00 02-14-174-003 $2,584.00SFD 1 $0.00570 $2,584.00 02-14-174-004 $2,584.00SFD 1 $0.00569 $2,584.00 02-14-174-005 $2,584.00SFD 1 $0.00568 $2,584.00 02-14-174-006 $2,584.00SFD 1 $0.00567 $2,584.00 02-14-174-007 $2,584.00SFD 1 $0.00566 $2,584.00 02-14-174-008 $2,584.00SFD 1 $0.00557 $2,584.00 02-14-174-009 $2,584.00SFD 1 $0.00556 $2,584.00 02-14-174-010 $2,584.00SFD 1 $0.00555 $2,584.00 02-14-174-011 $2,584.00SFD 1 $0.00554 $2,584.00 02-14-174-012 $2,584.00SFD 1 $0.00553 $2,584.00 02-14-174-013 $2,584.00SFD 1 $0.00552 $2,584.00 11/5/19 9:42AM Page 6 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-174-014 $2,584.00SFD 1 $0.00551 $2,584.00 02-14-174-015 $2,584.00SFD 1 $0.00550 $2,584.00 02-14-175-001 $2,584.00SFD 1 $0.00549 $2,584.00 02-14-175-002 $2,584.00SFD 1 $0.00548 $2,584.00 02-14-175-003 $2,584.00SFD 1 $0.00547 $2,584.00 02-14-175-004 $2,584.00SFD 1 $0.00546 $2,584.00 02-14-175-005 $2,584.00SFD 1 $0.00545 $2,584.00 02-14-175-006 $2,584.00SFD 1 $0.00544 $2,584.00 02-14-175-007 $2,584.00SFD 1 $0.00543 $2,584.00 02-14-175-008 $2,584.00SFD 1 $0.00542 $2,584.00 02-14-175-009 $2,584.00SFD 1 $0.00541 $2,584.00 02-14-225-001 $2,584.00SFD 1 $0.00703 $2,584.00 02-14-225-002 $2,584.00SFD 1 $0.00704 $2,584.00 02-14-225-003 $2,584.00SFD 1 $0.00705 $2,584.00 02-14-225-004 $2,584.00SFD 1 $0.00706 $2,584.00 02-14-225-005 $2,584.00SFD 1 $0.00707 $2,584.00 02-14-225-006 $2,584.00SFD 1 $0.00708 $2,584.00 02-14-225-007 $2,584.00SFD 1 $0.00709 $2,584.00 02-14-225-008 $2,584.00SFD 1 $0.00710 $2,584.00 02-14-225-009 $2,584.00SFD 1 $0.00711 $2,584.00 02-14-227-001 $2,584.00SFD 1 $0.00712 $2,584.00 02-14-227-002 $2,584.00SFD 1 $0.00713 $2,584.00 02-14-227-003 $2,584.00SFD 1 $0.00714 $2,584.00 02-14-227-004 $2,584.00SFD 1 $0.00715 $2,584.00 02-14-227-005 $2,584.00SFD 1 $0.00716 $2,584.00 02-14-227-006 $2,584.00SFD 1 $0.00717 $2,584.00 02-14-227-007 $2,584.00SFD 1 $0.00718 $2,584.00 02-14-227-008 $2,584.00SFD 1 $0.00719 $2,584.00 02-14-227-009 $2,584.00SFD 1 $0.00720 $2,584.00 02-14-227-010 $2,584.00SFD 1 $0.00721 $2,584.00 02-14-227-011 $2,584.00SFD 1 $0.00722 $2,584.00 02-14-227-012 $2,584.00SFD 1 $0.00723 $2,584.00 02-14-228-001 $2,584.00SFD 1 $0.00596 $2,584.00 02-14-228-002 $2,584.00SFD 1 $0.00595 $2,584.00 02-14-228-003 $2,584.00SFD 1 $0.00594 $2,584.00 02-14-228-004 $2,584.00SFD 1 $0.00593 $2,584.00 02-14-228-005 $2,584.00SFD 1 $0.00592 $2,584.00 02-14-228-006 $2,584.00SFD 1 $0.00591 $2,584.00 02-14-228-007 $2,584.00SFD 1 $0.00590 $2,584.00 02-14-228-008 $2,584.00SFD 1 $0.00589 $2,584.00 02-14-253-001 $2,584.00SFD 1 $0.00663 $2,584.00 02-14-253-002 $2,584.00SFD 1 $0.00662 $2,584.00 02-14-253-003 $2,584.00SFD 1 $0.00661 $2,584.00 02-14-253-004 $2,584.00SFD 1 $0.00660 $2,584.00 02-14-253-005 $2,584.00SFD 1 $0.00659 $2,584.00 02-14-253-006 $2,584.00SFD 1 $0.00658 $2,584.00 02-14-253-007 $2,584.00SFD 1 $0.00657 $2,584.00 11/5/19 9:42AM Page 7 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-253-008 $2,584.00SFD 1 $0.00656 $2,584.00 02-14-253-009 $2,584.00SFD 1 $0.00655 $2,584.00 02-14-253-010 $2,584.00SFD 1 $0.00654 $2,584.00 02-14-253-011 $2,584.00SFD 1 $0.00653 $2,584.00 02-14-253-012 $2,584.00SFD 1 $0.00652 $2,584.00 02-14-253-013 $2,584.00SFD 1 $0.00651 $2,584.00 02-14-253-014 $2,584.00SFD 1 $0.00650 $2,584.00 02-14-253-015 $2,584.00SFD 1 $0.00649 $2,584.00 02-14-253-016 $2,584.00SFD 1 $0.00648 $2,584.00 02-14-253-017 $2,584.00SFD 1 $0.00647 $2,584.00 02-14-253-018 $2,584.00SFD 1 $0.00646 $2,584.00 02-14-253-019 $2,584.00SFD 1 $0.00645 $2,584.00 02-14-253-020 $2,584.00SFD 1 $0.00644 $2,584.00 02-14-253-021 $2,584.00SFD 1 $0.00643 $2,584.00 02-14-253-022 $2,584.00SFD 1 $0.00642 $2,584.00 02-14-253-023 $2,584.00SFD 1 $0.00641 $2,584.00 02-14-253-024 $2,584.00SFD 1 $0.00640 $2,584.00 02-14-253-025 $2,584.00SFD 1 $0.00639 $2,584.00 02-14-253-026 $2,584.00SFD 1 $0.00638 $2,584.00 02-14-253-027 $2,584.00SFD 1 $0.00637 $2,584.00 02-14-253-028 $2,584.00SFD 1 $0.00636 $2,584.00 02-14-253-029 $2,584.00SFD 1 $0.00635 $2,584.00 02-14-253-030 $2,584.00SFD 1 $0.00634 $2,584.00 02-14-253-031 $2,584.00SFD 1 $0.00633 $2,584.00 02-14-253-032 $2,584.00SFD 1 $0.00632 $2,584.00 02-14-254-001 $2,584.00SFD 1 $0.00664 $2,584.00 02-14-254-002 $2,584.00SFD 1 $0.00665 $2,584.00 02-14-254-003 $2,584.00SFD 1 $0.00666 $2,584.00 02-14-254-004 $2,584.00SFD 1 $0.00667 $2,584.00 02-14-254-005 $2,584.00SFD 1 $0.00668 $2,584.00 02-14-254-006 $2,584.00SFD 1 $0.00669 $2,584.00 02-14-254-007 $2,584.00SFD 1 $0.00670 $2,584.00 02-14-254-008 $2,584.00SFD 1 $0.00671 $2,584.00 02-14-254-009 $2,584.00SFD 1 $0.00672 $2,584.00 02-14-254-010 $2,584.00SFD 1 $0.00673 $2,584.00 02-14-254-011 $2,584.00SFD 1 $0.00674 $2,584.00 02-14-254-012 $2,584.00SFD 1 $0.00675 $2,584.00 02-14-254-013 $2,584.00SFD 1 $0.00676 $2,584.00 02-14-254-014 $2,584.00SFD 1 $0.00677 $2,584.00 02-14-254-015 $2,584.00SFD 1 $0.00678 $2,584.00 02-14-254-016 $2,584.00SFD 1 $0.00679 $2,584.00 02-14-254-017 $2,584.00SFD 1 $0.00680 $2,584.00 02-14-254-018 $2,584.00SFD 1 $0.00681 $2,584.00 02-14-254-019 $2,584.00SFD 1 $0.00682 $2,584.00 02-14-254-020 $2,584.00SFD 1 $0.00683 $2,584.00 02-14-254-021 $2,584.00SFD 1 $0.00684 $2,584.00 02-14-254-022 $2,584.00SFD 1 $0.00685 $2,584.00 11/5/19 9:42AM Page 8 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-254-023 $2,584.00SFD 1 $0.00686 $2,584.00 02-14-254-024 $2,584.00SFD 1 $0.00687 $2,584.00 02-14-254-025 $2,584.00SFD 1 $0.00688 $2,584.00 02-14-254-026 $2,584.00SFD 1 $0.00689 $2,584.00 02-14-254-027 $2,584.00SFD 1 $0.00690 $2,584.00 02-14-254-028 $2,584.00SFD 1 $0.00691 $2,584.00 02-14-254-029 $2,584.00SFD 1 $0.00692 $2,584.00 02-14-254-030 $2,584.00SFD 1 $0.00693 $2,584.00 02-14-254-031 $2,584.00SFD 1 $0.00694 $2,584.00 02-14-254-032 $2,584.00SFD 1 $0.00695 $2,584.00 02-14-254-033 $2,584.00SFD 1 $0.00696 $2,584.00 02-14-254-034 $2,584.00SFD 1 $0.00697 $2,584.00 02-14-254-035 $2,584.00SFD 1 $0.00698 $2,584.00 02-14-254-036 $2,584.00SFD 1 $0.00699 $2,584.00 02-14-254-037 $2,584.00SFD 1 $0.00700 $2,584.00 02-14-254-038 $2,584.00SFD 1 $0.00701 $2,584.00 02-14-254-039 $2,584.00SFD 1 $0.00702 $2,584.00 02-14-255-001 $2,584.00SFD 1 $0.00597 $2,584.00 02-14-255-002 $2,584.00SFD 1 $0.00598 $2,584.00 02-14-255-003 $2,584.00SFD 1 $0.00599 $2,584.00 02-14-255-004 $2,584.00SFD 1 $0.00600 $2,584.00 02-14-255-005 $2,584.00SFD 1 $0.00601 $2,584.00 02-14-255-006 $2,584.00SFD 1 $0.00602 $2,584.00 02-14-255-007 $2,584.00SFD 1 $0.00603 $2,584.00 02-14-255-008 $2,584.00SFD 1 $0.00604 $2,584.00 02-14-255-009 $2,584.00SFD 1 $0.00605 $2,584.00 02-14-255-010 $2,584.00SFD 1 $0.00606 $2,584.00 02-14-255-011 $2,584.00SFD 1 $0.00607 $2,584.00 02-14-255-012 $2,584.00SFD 1 $0.00608 $2,584.00 02-14-255-013 $2,584.00SFD 1 $0.00609 $2,584.00 02-14-255-014 $2,584.00SFD 1 $0.00610 $2,584.00 02-14-255-015 $2,584.00SFD 1 $0.00611 $2,584.00 02-14-255-016 $2,584.00SFD 1 $0.00612 $2,584.00 02-14-255-017 $2,584.00SFD 1 $0.00613 $2,584.00 02-14-255-018 $2,584.00SFD 1 $0.00614 $2,584.00 02-14-255-019 $2,584.00SFD 1 $0.00615 $2,584.00 02-14-255-020 $2,584.00SFD 1 $0.00616 $2,584.00 02-14-255-021 $2,584.00SFD 1 $0.00617 $2,584.00 02-14-255-022 $2,584.00SFD 1 $0.00618 $2,584.00 02-14-255-023 $2,584.00SFD 1 $0.00619 $2,584.00 02-14-255-024 $2,584.00SFD 1 $0.00620 $2,584.00 02-14-255-025 $2,584.00SFD 1 $0.00621 $2,584.00 02-14-255-026 $2,584.00SFD 1 $0.00622 $2,584.00 02-14-255-027 $2,584.00SFD 1 $0.00623 $2,584.00 02-14-255-028 $2,584.00SFD 1 $0.00624 $2,584.00 02-14-255-029 $2,584.00SFD 1 $0.00625 $2,584.00 02-14-255-030 $2,584.00SFD 1 $0.00626 $2,584.00 11/5/19 9:42AM Page 9 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-255-031 $2,584.00SFD 1 $0.00627 $2,584.00 02-14-255-032 $2,584.00SFD 1 $0.00628 $2,584.00 02-14-255-033 $2,584.00SFD 1 $0.00629 $2,584.00 02-14-255-034 $2,584.00SFD 1 $0.00630 $2,584.00 02-14-255-035 $2,584.00SFD 1 $0.00631 $2,584.00 02-14-320-001 $2,584.00SFD 1 $0.00515 $2,584.00 02-14-320-002 $2,584.00SFD 1 $0.00516 $2,584.00 02-14-320-003 $2,584.00SFD 1 $0.00517 $2,584.00 02-14-320-004 $2,584.00SFD 1 $0.00518 $2,584.00 02-14-320-005 $2,584.00SFD 1 $0.00519 $2,584.00 02-14-321-001 $2,584.00SFD 1 $0.00582 $2,584.00 02-14-321-002 $2,584.00SFD 1 $0.00581 $2,584.00 02-14-321-003 $2,584.00SFD 1 $0.00580 $2,584.00 02-14-321-004 $2,584.00SFD 1 $0.00579 $2,584.00 02-14-322-001 $2,584.00SFD 1 $0.00520 $2,584.00 02-14-322-002 $2,584.00SFD 1 $0.00521 $2,584.00 02-14-322-003 $2,584.00SFD 1 $0.00522 $2,584.00 02-14-322-004 $2,584.00SFD 1 $0.00523 $2,584.00 02-14-322-005 $2,584.00SFD 1 $0.00524 $2,584.00 02-14-322-006 $2,584.00SFD 1 $0.00525 $2,584.00 02-14-323-001 $2,584.00SFD 1 $0.00565 $2,584.00 02-14-323-002 $2,584.00SFD 1 $0.00564 $2,584.00 02-14-323-003 $2,584.00SFD 1 $0.00563 $2,584.00 02-14-323-004 $2,584.00SFD 1 $0.00562 $2,584.00 02-14-323-005 $2,584.00SFD 1 $0.00561 $2,584.00 02-14-323-006 $2,584.00SFD 1 $0.00560 $2,584.00 02-14-323-007 $2,584.00SFD 1 $0.00559 $2,584.00 02-14-323-008 $2,584.00SFD 1 $0.00558 $2,584.00 02-14-324-001 $2,584.00SFD 1 $0.00540 $2,584.00 02-14-324-002 $2,584.00SFD 1 $0.00539 $2,584.00 02-14-324-003 $2,584.00SFD 1 $0.00538 $2,584.00 02-14-324-004 $2,584.00SFD 1 $0.00537 $2,584.00 02-14-324-005 $2,584.00SFD 1 $0.00536 $2,584.00 02-14-324-006 $2,584.00SFD 1 $0.00535 $2,584.00 02-14-325-001 $2,584.00SFD 1 $0.00526 $2,584.00 02-14-325-002 $2,584.00SFD 1 $0.00527 $2,584.00 02-14-325-003 $2,584.00SFD 1 $0.00528 $2,584.00 02-14-325-004 $2,584.00SFD 1 $0.00529 $2,584.00 02-14-325-005 $2,584.00SFD 1 $0.00530 $2,584.00 02-14-325-006 $2,584.00SFD 1 $0.00531 $2,584.00 02-14-325-007 $2,584.00SFD 1 $0.00532 $2,584.00 02-14-325-008 $2,584.00SFD 1 $0.00533 $2,584.00 02-14-325-009 $2,584.00SFD 1 $0.00534 $2,584.00 Subtotal $0.00233 $602,072.00$602,072.00 Series 2 Duplex Property 02-11-490-002 $4,230.00DUP 2 $0.00804 $4,230.00 02-11-490-003 $4,230.00DUP 2 $0.00805 $4,230.00 11/5/19 9:42AM Page 10 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-11-490-004 $4,230.00DUP 2 $0.00806 $4,230.00 02-11-490-005 $4,230.00DUP 2 $0.00807 $4,230.00 02-11-490-006 $4,230.00DUP 2 $0.00808 $4,230.00 02-11-490-007 $4,230.00DUP 2 $0.00809 $4,230.00 02-11-490-008 $4,230.00DUP 2 $0.00810 $4,230.00 02-11-490-009 $4,230.00DUP 2 $0.00811 $4,230.00 02-11-490-010 $4,230.00DUP 2 $0.00812 $4,230.00 02-11-490-011 $4,230.00DUP 2 $0.00813 $4,230.00 02-11-491-002 $4,230.00DUP 2 $0.00724 $4,230.00 02-11-491-003 $4,230.00DUP 2 $0.00725 $4,230.00 02-11-491-004 $4,230.00DUP 2 $0.00726 $4,230.00 02-14-222-001 $4,230.00DUP 2 $0.00773 $4,230.00 02-14-222-002 $4,230.00DUP 2 $0.00774 $4,230.00 02-14-222-003 $4,230.00DUP 2 $0.00775 $4,230.00 02-14-222-004 $4,230.00DUP 2 $0.00776 $4,230.00 02-14-222-005 $4,230.00DUP 2 $0.00777 $4,230.00 02-14-222-006 $4,230.00DUP 2 $0.00778 $4,230.00 02-14-222-007 $4,230.00DUP 2 $0.00779 $4,230.00 02-14-222-008 $4,230.00DUP 2 $0.00780 $4,230.00 02-14-222-009 $4,230.00DUP 2 $0.00781 $4,230.00 02-14-222-010 $4,230.00DUP 2 $0.00782 $4,230.00 02-14-222-011 $4,230.00DUP 2 $0.00783 $4,230.00 02-14-222-012 $4,230.00DUP 2 $0.00784 $4,230.00 02-14-223-001 $4,230.00DUP 2 $0.00785 $4,230.00 02-14-223-002 $4,230.00DUP 2 $0.00786 $4,230.00 02-14-223-003 $4,230.00DUP 2 $0.00787 $4,230.00 02-14-223-004 $4,230.00DUP 2 $0.00788 $4,230.00 02-14-223-005 $4,230.00DUP 2 $0.00789 $4,230.00 02-14-223-006 $4,230.00DUP 2 $0.00790 $4,230.00 02-14-223-007 $4,230.00DUP 2 $0.00791 $4,230.00 02-14-223-008 $4,230.00DUP 2 $0.00792 $4,230.00 02-14-223-009 $4,230.00DUP 2 $0.00793 $4,230.00 02-14-223-010 $4,230.00DUP 2 $0.00794 $4,230.00 02-14-223-011 $4,230.00DUP 2 $0.00795 $4,230.00 02-14-223-012 $4,230.00DUP 2 $0.00796 $4,230.00 02-14-223-013 $4,230.00DUP 2 $0.00797 $4,230.00 02-14-223-014 $4,230.00DUP 2 $0.00798 $4,230.00 02-14-223-015 $4,230.00DUP 2 $0.00799 $4,230.00 02-14-223-016 $4,230.00DUP 2 $0.00800 $4,230.00 02-14-223-017 $4,230.00DUP 2 $0.00801 $4,230.00 02-14-223-018 $4,230.00DUP 2 $0.00802 $4,230.00 02-14-223-019 $4,230.00DUP 2 $0.00803 $4,230.00 02-14-224-001 $4,230.00DUP 2 $0.00814 $4,230.00 02-14-224-002 $4,230.00DUP 2 $0.00815 $4,230.00 02-14-224-003 $4,230.00DUP 2 $0.00816 $4,230.00 02-14-224-004 $4,230.00DUP 2 $0.00817 $4,230.00 02-14-224-005 $4,230.00DUP 2 $0.00818 $4,230.00 11/5/19 9:42AM Page 11 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-224-006 $4,230.00DUP 2 $0.00819 $4,230.00 02-14-224-007 $4,230.00DUP 2 $0.00820 $4,230.00 02-14-224-008 $4,230.00DUP 2 $0.00821 $4,230.00 02-14-224-009 $4,230.00DUP 2 $0.00822 $4,230.00 02-14-224-010 $4,230.00DUP 2 $0.00823 $4,230.00 02-14-224-011 $4,230.00DUP 2 $0.00824 $4,230.00 02-14-224-012 $4,230.00DUP 2 $0.00825 $4,230.00 02-14-224-013 $4,230.00DUP 2 $0.00826 $4,230.00 02-14-224-014 $4,230.00DUP 2 $0.00827 $4,230.00 02-14-224-015 $4,230.00DUP 2 $0.00828 $4,230.00 02-14-224-016 $4,230.00DUP 2 $0.00829 $4,230.00 02-14-224-017 $4,230.00DUP 2 $0.00830 $4,230.00 02-14-224-018 $4,230.00DUP 2 $0.00831 $4,230.00 02-14-224-019 $4,230.00DUP 2 $0.00832 $4,230.00 02-14-224-020 $4,230.00DUP 2 $0.00833 $4,230.00 02-14-224-021 $4,230.00DUP 2 $0.00834 $4,230.00 02-14-224-022 $4,230.00DUP 2 $0.00835 $4,230.00 02-14-225-011 $4,230.00DUP 2 $0.00772 $4,230.00 02-14-225-012 $4,230.00DUP 2 $0.00771 $4,230.00 02-14-225-013 $4,230.00DUP 2 $0.00770 $4,230.00 02-14-225-014 $4,230.00DUP 2 $0.00769 $4,230.00 02-14-225-015 $4,230.00DUP 2 $0.00768 $4,230.00 02-14-225-016 $4,230.00DUP 2 $0.00767 $4,230.00 02-14-225-017 $4,230.00DUP 2 $0.00766 $4,230.00 02-14-225-018 $4,230.00DUP 2 $0.00765 $4,230.00 02-14-225-019 $4,230.00DUP 2 $0.00764 $4,230.00 02-14-225-020 $4,230.00DUP 2 $0.00763 $4,230.00 02-14-225-021 $4,230.00DUP 2 $0.00762 $4,230.00 02-14-225-022 $4,230.00DUP 2 $0.00761 $4,230.00 02-14-225-023 $4,230.00DUP 2 $0.00760 $4,230.00 02-14-225-024 $4,230.00DUP 2 $0.00759 $4,230.00 02-14-225-025 $4,230.00DUP 2 $0.00758 $4,230.00 02-14-227-014 $4,230.00DUP 2 $0.00757 $4,230.00 02-14-227-015 $4,230.00DUP 2 $0.00756 $4,230.00 02-14-227-016 $4,230.00DUP 2 $0.00755 $4,230.00 02-14-227-017 $4,230.00DUP 2 $0.00754 $4,230.00 02-14-227-018 $4,230.00DUP 2 $0.00753 $4,230.00 02-14-227-019 $4,230.00DUP 2 $0.00752 $4,230.00 02-14-227-020 $4,230.00DUP 2 $0.00751 $4,230.00 02-14-227-021 $4,230.00DUP 2 $0.00750 $4,230.00 02-14-227-022 $4,230.00DUP 2 $0.00749 $4,230.00 02-14-227-023 $4,230.00DUP 2 $0.00748 $4,230.00 02-14-227-024 $4,230.00DUP 2 $0.00747 $4,230.00 02-14-227-025 $4,230.00DUP 2 $0.00746 $4,230.00 02-14-227-026 $4,230.00DUP 2 $0.00745 $4,230.00 02-14-227-027 $4,230.00DUP 2 $0.00744 $4,230.00 02-14-227-028 $4,230.00DUP 2 $0.00743 $4,230.00 11/5/19 9:42AM Page 12 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-227-029 $4,230.00DUP 2 $0.00742 $4,230.00 02-14-227-030 $4,230.00DUP 2 $0.00741 $4,230.00 02-14-227-031 $4,230.00DUP 2 $0.00740 $4,230.00 02-14-227-032 $4,230.00DUP 2 $0.00739 $4,230.00 02-14-227-033 $4,230.00DUP 2 $0.00738 $4,230.00 02-14-227-034 $4,230.00DUP 2 $0.00737 $4,230.00 02-14-227-035 $4,230.00DUP 2 $0.00736 $4,230.00 02-14-227-036 $4,230.00DUP 2 $0.00735 $4,230.00 02-14-227-037 $4,230.00DUP 2 $0.00734 $4,230.00 02-14-227-038 $4,230.00DUP 2 $0.00733 $4,230.00 02-14-227-039 $4,230.00DUP 2 $0.00732 $4,230.00 02-14-227-040 $4,230.00DUP 2 $0.00731 $4,230.00 02-14-229-001 $4,230.00DUP 2 $0.00727 $4,230.00 02-14-229-002 $4,230.00DUP 2 $0.00728 $4,230.00 02-14-229-003 $4,230.00DUP 2 $0.00729 $4,230.00 02-14-229-004 $4,230.00DUP 2 $0.00730 $4,230.00 Subtotal $0.00224 $473,760.00$473,760.00 Series 2 Townhome Property 02-14-100-020 $531,930.00THM 298 $0.00NA $531,930.00 Subtotal $0.00298 $531,930.00$531,930.00 Prepaid Single Family Property 02-14-353-006 $2,584.00PREPAYS 1 $0.00233 $2,584.00 02-14-353-013 $2,584.00PREPAYS 1 $0.00240 $2,584.00 02-14-353-014 $2,584.00PREPAYS 1 $0.00241 $2,584.00 02-14-353-015 $2,584.00PREPAYS 1 $0.00242 $2,584.00 02-14-353-016 $2,584.00PREPAYS 1 $0.00243 $2,584.00 02-14-353-017 $2,584.00PREPAYS 1 $0.00244 $2,584.00 02-14-353-033 $2,584.00PREPAYS 1 $0.00260 $2,584.00 02-14-355-005 $2,584.00PREPAYS 1 $0.00279 $2,584.00 02-14-355-006 $2,584.00PREPAYS 1 $0.00278 $2,584.00 02-14-355-007 $2,584.00PREPAYS 1 $0.00277 $2,584.00 02-14-355-008 $2,584.00PREPAYS 1 $0.00276 $2,584.00 02-14-355-009 $2,584.00PREPAYS 1 $0.00275 $2,584.00 02-14-355-010 $2,584.00PREPAYS 1 $0.00274 $2,584.00 02-14-355-011 $2,584.00PREPAYS 1 $0.00273 $2,584.00 02-14-355-012 $2,584.00PREPAYS 1 $0.00293 $2,584.00 02-14-355-013 $2,584.00PREPAYS 1 $0.00292 $2,584.00 02-14-355-014 $2,584.00PREPAYS 1 $0.00291 $2,584.00 02-14-355-015 $2,584.00PREPAYS 1 $0.00290 $2,584.00 02-14-355-016 $2,584.00PREPAYS 1 $0.00289 $2,584.00 02-14-355-017 $2,584.00PREPAYS 1 $0.00288 $2,584.00 02-14-355-018 $2,584.00PREPAYS 1 $0.00287 $2,584.00 02-14-355-019 $2,584.00PREPAYS 1 $0.00286 $2,584.00 02-14-355-020 $2,584.00PREPAYS 1 $0.00285 $2,584.00 02-14-355-021 $2,584.00PREPAYS 1 $0.00284 $2,584.00 02-14-356-001 $2,584.00PREPAYS 1 $0.00329 $2,584.00 11/5/19 9:42AM Page 13 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-356-002 $2,584.00PREPAYS 1 $0.00328 $2,584.00 02-14-356-003 $2,584.00PREPAYS 1 $0.00327 $2,584.00 02-14-356-004 $2,584.00PREPAYS 1 $0.00326 $2,584.00 02-14-356-005 $2,584.00PREPAYS 1 $0.00325 $2,584.00 02-14-356-006 $2,584.00PREPAYS 1 $0.00324 $2,584.00 02-14-356-007 $2,584.00PREPAYS 1 $0.00323 $2,584.00 02-14-356-008 $2,584.00PREPAYS 1 $0.00322 $2,584.00 02-14-356-009 $2,584.00PREPAYS 1 $0.00321 $2,584.00 02-14-356-010 $2,584.00PREPAYS 1 $0.00320 $2,584.00 02-14-356-011 $2,584.00PREPAYS 1 $0.00319 $2,584.00 02-14-356-012 $2,584.00PREPAYS 1 $0.00318 $2,584.00 02-14-356-013 $2,584.00PREPAYS 1 $0.00317 $2,584.00 02-14-356-014 $2,584.00PREPAYS 1 $0.00316 $2,584.00 02-14-356-015 $2,584.00PREPAYS 1 $0.00315 $2,584.00 02-14-356-016 $2,584.00PREPAYS 1 $0.00314 $2,584.00 02-14-357-002 $2,584.00PREPAYS 1 $0.00331 $2,584.00 02-14-357-003 $2,584.00PREPAYS 1 $0.00332 $2,584.00 02-14-357-004 $2,584.00PREPAYS 1 $0.00333 $2,584.00 02-14-357-005 $2,584.00PREPAYS 1 $0.00334 $2,584.00 02-14-357-006 $2,584.00PREPAYS 1 $0.00335 $2,584.00 02-14-357-007 $2,584.00PREPAYS 1 $0.00336 $2,584.00 02-14-357-008 $2,584.00PREPAYS 1 $0.00337 $2,584.00 02-14-357-009 $2,584.00PREPAYS 1 $0.00338 $2,584.00 02-14-357-010 $2,584.00PREPAYS 1 $0.00339 $2,584.00 02-14-357-011 $2,584.00PREPAYS 1 $0.00340 $2,584.00 02-14-357-012 $2,584.00PREPAYS 1 $0.00341 $2,584.00 02-14-357-013 $2,584.00PREPAYS 1 $0.00342 $2,584.00 02-14-357-014 $2,584.00PREPAYS 1 $0.00343 $2,584.00 02-14-358-004 $2,584.00PREPAYS 1 $0.00310 $2,584.00 02-14-358-005 $2,584.00PREPAYS 1 $0.00309 $2,584.00 02-14-358-006 $2,584.00PREPAYS 1 $0.00308 $2,584.00 02-14-358-007 $2,584.00PREPAYS 1 $0.00307 $2,584.00 02-14-358-008 $2,584.00PREPAYS 1 $0.00306 $2,584.00 02-14-358-009 $2,584.00PREPAYS 1 $0.00305 $2,584.00 02-14-358-010 $2,584.00PREPAYS 1 $0.00304 $2,584.00 02-14-358-011 $2,584.00PREPAYS 1 $0.00303 $2,584.00 02-14-375-001 $2,584.00PREPAYS 1 $0.00490 $2,584.00 02-14-375-009 $2,584.00PREPAYS 1 $0.00482 $2,584.00 02-14-376-002 $2,584.00PREPAYS 1 $0.00467 $2,584.00 02-14-376-003 $2,584.00PREPAYS 1 $0.00468 $2,584.00 02-14-376-004 $2,584.00PREPAYS 1 $0.00469 $2,584.00 02-14-376-005 $2,584.00PREPAYS 1 $0.00470 $2,584.00 02-14-376-006 $2,584.00PREPAYS 1 $0.00471 $2,584.00 02-14-376-011 $2,584.00PREPAYS 1 $0.00476 $2,584.00 02-14-376-012 $2,584.00PREPAYS 1 $0.00477 $2,584.00 02-14-376-013 $2,584.00PREPAYS 1 $0.00478 $2,584.00 02-14-376-014 $2,584.00PREPAYS 1 $0.00479 $2,584.00 11/5/19 9:42AM Page 14 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-376-021 $2,584.00PREPAYS 1 $0.00458 $2,584.00 02-14-376-022 $2,584.00PREPAYS 1 $0.00459 $2,584.00 02-14-377-003 $2,584.00PREPAYS 1 $0.00430 $2,584.00 02-14-377-015 $2,584.00PREPAYS 1 $0.00442 $2,584.00 02-14-377-017 $2,584.00PREPAYS 1 $0.00444 $2,584.00 02-14-377-018 $2,584.00PREPAYS 1 $0.00445 $2,584.00 02-14-377-019 $2,584.00PREPAYS 1 $0.00446 $2,584.00 02-14-377-025 $2,584.00PREPAYS 1 $0.00452 $2,584.00 02-14-377-026 $2,584.00PREPAYS 1 $0.00453 $2,584.00 02-14-402-001 $2,584.00PREPAYS 1 $0.00393 $2,584.00 02-14-402-002 $2,584.00PREPAYS 1 $0.00392 $2,584.00 02-14-402-003 $2,584.00PREPAYS 1 $0.00391 $2,584.00 02-14-402-006 $2,584.00PREPAYS 1 $0.00388 $2,584.00 02-14-402-010 $2,584.00PREPAYS 1 $0.00384 $2,584.00 02-14-402-011 $2,584.00PREPAYS 1 $0.00383 $2,584.00 02-14-402-013 $2,584.00PREPAYS 1 $0.00381 $2,584.00 02-14-402-014 $2,584.00PREPAYS 1 $0.00380 $2,584.00 02-14-402-015 $2,584.00PREPAYS 1 $0.00379 $2,584.00 02-14-402-016 $2,584.00PREPAYS 1 $0.00378 $2,584.00 02-14-402-017 $2,584.00PREPAYS 1 $0.00377 $2,584.00 02-14-402-019 $2,584.00PREPAYS 1 $0.00375 $2,584.00 02-14-403-001 $2,584.00PREPAYS 1 $0.00394 $2,584.00 02-14-403-002 $2,584.00PREPAYS 1 $0.00395 $2,584.00 02-14-403-003 $2,584.00PREPAYS 1 $0.00396 $2,584.00 02-14-403-004 $2,584.00PREPAYS 1 $0.00397 $2,584.00 02-14-403-005 $2,584.00PREPAYS 1 $0.00398 $2,584.00 02-14-403-007 $2,584.00PREPAYS 1 $0.00400 $2,584.00 02-14-403-008 $2,584.00PREPAYS 1 $0.00401 $2,584.00 02-14-403-009 $2,584.00PREPAYS 1 $0.00402 $2,584.00 02-14-403-010 $2,584.00PREPAYS 1 $0.00403 $2,584.00 02-14-403-011 $2,584.00PREPAYS 1 $0.00404 $2,584.00 02-14-403-012 $2,584.00PREPAYS 1 $0.00405 $2,584.00 02-14-403-013 $2,584.00PREPAYS 1 $0.00406 $2,584.00 02-14-403-022 $2,584.00PREPAYS 1 $0.00415 $2,584.00 02-14-403-025 $2,584.00PREPAYS 1 $0.00418 $2,584.00 02-14-403-027 $2,584.00PREPAYS 1 $0.00420 $2,584.00 02-14-403-028 $2,584.00PREPAYS 1 $0.00421 $2,584.00 02-14-403-029 $2,584.00PREPAYS 1 $0.00422 $2,584.00 02-14-403-030 $2,584.00PREPAYS 1 $0.00423 $2,584.00 02-14-403-031 $2,584.00PREPAYS 1 $0.00424 $2,584.00 02-14-403-032 $2,584.00PREPAYS 1 $0.00425 $2,584.00 02-14-403-033 $2,584.00PREPAYS 1 $0.00426 $2,584.00 02-14-403-034 $2,584.00PREPAYS 1 $0.00427 $2,584.00 02-14-404-001 $2,584.00PREPAYS 1 $0.00344 $2,584.00 02-14-404-003 $2,584.00PREPAYS 1 $0.00346 $2,584.00 02-14-404-004 $2,584.00PREPAYS 1 $0.00347 $2,584.00 02-14-404-005 $2,584.00PREPAYS 1 $0.00348 $2,584.00 11/5/19 9:42AM Page 15 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-14-404-006 $2,584.00PREPAYS 1 $0.00349 $2,584.00 02-14-404-007 $2,584.00PREPAYS 1 $0.00350 $2,584.00 02-14-404-008 $2,584.00PREPAYS 1 $0.00351 $2,584.00 02-14-404-009 $2,584.00PREPAYS 1 $0.00352 $2,584.00 02-14-404-010 $2,584.00PREPAYS 1 $0.00353 $2,584.00 02-14-404-011 $2,584.00PREPAYS 1 $0.00354 $2,584.00 02-14-404-012 $2,584.00PREPAYS 1 $0.00355 $2,584.00 02-14-404-027 $2,584.00PREPAYS 1 $0.00370 $2,584.00 02-14-404-029 $2,584.00PREPAYS 1 $0.00372 $2,584.00 02-14-454-004 $2,584.00PREPAYS 1 $0.0093 $2,584.00 02-14-454-006 $2,584.00PREPAYS 1 $0.0095 $2,584.00 02-14-454-007 $2,584.00PREPAYS 1 $0.0096 $2,584.00 02-14-454-009 $2,584.00PREPAYS 1 $0.0098 $2,584.00 02-14-455-019 $2,584.00PREPAYS 1 $0.00173 $2,584.00 02-14-455-020 $2,584.00PREPAYS 1 $0.00172 $2,584.00 02-14-455-021 $2,584.00PREPAYS 1 $0.00171 $2,584.00 02-14-455-022 $2,584.00PREPAYS 1 $0.00170 $2,584.00 02-14-456-003 $2,584.00PREPAYS 1 $0.00123 $2,584.00 02-14-457-008 $2,584.00PREPAYS 1 $0.00140 $2,584.00 02-23-103-002 $2,584.00PREPAYS 1 $0.00202 $2,584.00 02-23-103-003 $2,584.00PREPAYS 1 $0.00201 $2,584.00 02-23-103-004 $2,584.00PREPAYS 1 $0.00200 $2,584.00 02-23-103-005 $2,584.00PREPAYS 1 $0.00199 $2,584.00 02-23-103-006 $2,584.00PREPAYS 1 $0.00198 $2,584.00 02-23-103-007 $2,584.00PREPAYS 1 $0.00197 $2,584.00 02-23-103-008 $2,584.00PREPAYS 1 $0.00196 $2,584.00 02-23-103-009 $2,584.00PREPAYS 1 $0.00195 $2,584.00 02-23-103-010 $2,584.00PREPAYS 1 $0.00194 $2,584.00 02-23-103-011 $2,584.00PREPAYS 1 $0.00193 $2,584.00 02-23-103-012 $2,584.00PREPAYS 1 $0.00192 $2,584.00 02-23-103-013 $2,584.00PREPAYS 1 $0.00191 $2,584.00 02-23-103-014 $2,584.00PREPAYS 1 $0.00190 $2,584.00 02-23-103-015 $2,584.00PREPAYS 1 $0.00189 $2,584.00 02-23-103-016 $2,584.00PREPAYS 1 $0.00188 $2,584.00 02-23-103-017 $2,584.00PREPAYS 1 $0.00187 $2,584.00 02-23-103-018 $2,584.00PREPAYS 1 $0.00186 $2,584.00 02-23-103-019 $2,584.00PREPAYS 1 $0.00185 $2,584.00 02-23-104-001 $2,584.00PREPAYS 1 $0.00203 $2,584.00 02-23-104-002 $2,584.00PREPAYS 1 $0.00204 $2,584.00 02-23-104-003 $2,584.00PREPAYS 1 $0.00205 $2,584.00 02-23-104-004 $2,584.00PREPAYS 1 $0.00206 $2,584.00 02-23-104-005 $2,584.00PREPAYS 1 $0.00207 $2,584.00 02-23-104-006 $2,584.00PREPAYS 1 $0.00208 $2,584.00 02-23-104-007 $2,584.00PREPAYS 1 $0.00209 $2,584.00 02-23-104-008 $2,584.00PREPAYS 1 $0.00210 $2,584.00 02-23-104-009 $2,584.00PREPAYS 1 $0.00211 $2,584.00 02-23-104-010 $2,584.00PREPAYS 1 $0.00212 $2,584.00 11/5/19 9:42AM Page 16 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-23-104-011 $2,584.00PREPAYS 1 $0.00213 $2,584.00 02-23-104-012 $2,584.00PREPAYS 1 $0.00214 $2,584.00 02-23-104-013 $2,584.00PREPAYS 1 $0.00215 $2,584.00 02-23-104-014 $2,584.00PREPAYS 1 $0.00216 $2,584.00 02-23-104-015 $2,584.00PREPAYS 1 $0.00217 $2,584.00 02-23-104-016 $2,584.00PREPAYS 1 $0.00218 $2,584.00 02-23-104-017 $2,584.00PREPAYS 1 $0.00219 $2,584.00 02-23-104-018 $2,584.00PREPAYS 1 $0.00220 $2,584.00 02-23-104-019 $2,584.00PREPAYS 1 $0.00221 $2,584.00 02-23-104-020 $2,584.00PREPAYS 1 $0.00222 $2,584.00 02-23-104-021 $2,584.00PREPAYS 1 $0.00223 $2,584.00 02-23-104-022 $2,584.00PREPAYS 1 $0.00224 $2,584.00 02-23-104-023 $2,584.00PREPAYS 1 $0.00225 $2,584.00 02-23-104-024 $2,584.00PREPAYS 1 $0.00226 $2,584.00 02-23-104-025 $2,584.00PREPAYS 1 $0.00227 $2,584.00 02-23-124-001 $2,584.00PREPAYS 1 $0.0038 $2,584.00 02-23-124-002 $2,584.00PREPAYS 1 $0.0037 $2,584.00 02-23-124-003 $2,584.00PREPAYS 1 $0.0036 $2,584.00 02-23-124-006 $2,584.00PREPAYS 1 $0.0033 $2,584.00 02-23-124-007 $2,584.00PREPAYS 1 $0.0032 $2,584.00 02-23-124-008 $2,584.00PREPAYS 1 $0.0031 $2,584.00 02-23-127-001 $2,584.00PREPAYS 1 $0.0050 $2,584.00 02-23-127-002 $2,584.00PREPAYS 1 $0.0049 $2,584.00 02-23-127-003 $2,584.00PREPAYS 1 $0.0048 $2,584.00 02-23-127-004 $2,584.00PREPAYS 1 $0.0047 $2,584.00 02-23-127-005 $2,584.00PREPAYS 1 $0.0046 $2,584.00 02-23-127-006 $2,584.00PREPAYS 1 $0.0045 $2,584.00 02-23-127-007 $2,584.00PREPAYS 1 $0.0044 $2,584.00 02-23-127-008 $2,584.00PREPAYS 1 $0.0043 $2,584.00 02-23-127-009 $2,584.00PREPAYS 1 $0.0042 $2,584.00 02-23-127-010 $2,584.00PREPAYS 1 $0.0041 $2,584.00 02-23-127-011 $2,584.00PREPAYS 1 $0.0040 $2,584.00 02-23-127-012 $2,584.00PREPAYS 1 $0.0039 $2,584.00 02-23-128-001 $2,584.00PREPAYS 1 $0.0051 $2,584.00 02-23-128-002 $2,584.00PREPAYS 1 $0.0052 $2,584.00 02-23-128-003 $2,584.00PREPAYS 1 $0.0053 $2,584.00 02-23-128-004 $2,584.00PREPAYS 1 $0.0054 $2,584.00 02-23-128-005 $2,584.00PREPAYS 1 $0.0055 $2,584.00 02-23-128-006 $2,584.00PREPAYS 1 $0.0056 $2,584.00 02-23-128-007 $2,584.00PREPAYS 1 $0.0057 $2,584.00 02-23-128-008 $2,584.00PREPAYS 1 $0.0058 $2,584.00 02-23-128-009 $2,584.00PREPAYS 1 $0.0059 $2,584.00 02-23-128-010 $2,584.00PREPAYS 1 $0.0060 $2,584.00 02-23-128-011 $2,584.00PREPAYS 1 $0.0061 $2,584.00 02-23-128-012 $2,584.00PREPAYS 1 $0.0062 $2,584.00 02-23-128-013 $2,584.00PREPAYS 1 $0.0078 $2,584.00 02-23-128-014 $2,584.00PREPAYS 1 $0.0079 $2,584.00 11/5/19 9:42AM Page 17 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-23-128-015 $2,584.00PREPAYS 1 $0.0080 $2,584.00 02-23-128-016 $2,584.00PREPAYS 1 $0.0081 $2,584.00 02-23-128-017 $2,584.00PREPAYS 1 $0.0082 $2,584.00 02-23-128-018 $2,584.00PREPAYS 1 $0.0083 $2,584.00 02-23-128-019 $2,584.00PREPAYS 1 $0.0084 $2,584.00 02-23-128-020 $2,584.00PREPAYS 1 $0.0085 $2,584.00 02-23-128-021 $2,584.00PREPAYS 1 $0.0086 $2,584.00 02-23-128-022 $2,584.00PREPAYS 1 $0.0087 $2,584.00 02-23-128-023 $2,584.00PREPAYS 1 $0.0088 $2,584.00 02-23-128-024 $2,584.00PREPAYS 1 $0.0089 $2,584.00 02-23-128-025 $2,584.00PREPAYS 1 $0.0090 $2,584.00 02-23-129-001 $2,584.00PREPAYS 1 $0.001 $2,584.00 02-23-129-003 $2,584.00PREPAYS 1 $0.003 $2,584.00 02-23-129-004 $2,584.00PREPAYS 1 $0.004 $2,584.00 02-23-129-005 $2,584.00PREPAYS 1 $0.005 $2,584.00 02-23-129-006 $2,584.00PREPAYS 1 $0.006 $2,584.00 02-23-129-007 $2,584.00PREPAYS 1 $0.007 $2,584.00 02-23-129-008 $2,584.00PREPAYS 1 $0.008 $2,584.00 02-23-129-009 $2,584.00PREPAYS 1 $0.009 $2,584.00 02-23-129-010 $2,584.00PREPAYS 1 $0.0010 $2,584.00 02-23-129-011 $2,584.00PREPAYS 1 $0.0011 $2,584.00 02-23-129-012 $2,584.00PREPAYS 1 $0.0012 $2,584.00 02-23-129-013 $2,584.00PREPAYS 1 $0.0013 $2,584.00 02-23-129-014 $2,584.00PREPAYS 1 $0.0014 $2,584.00 02-23-129-015 $2,584.00PREPAYS 1 $0.0015 $2,584.00 02-23-129-021 $2,584.00PREPAYS 1 $0.0021 $2,584.00 02-23-129-025 $2,584.00PREPAYS 1 $0.0025 $2,584.00 02-23-129-027 $2,584.00PREPAYS 1 $0.0027 $2,584.00 02-23-129-029 $2,584.00PREPAYS 1 $0.0029 $2,584.00 02-23-130-003 $2,584.00PREPAYS 1 $0.0065 $2,584.00 02-23-130-005 $2,584.00PREPAYS 1 $0.0067 $2,584.00 02-23-130-006 $2,584.00PREPAYS 1 $0.0068 $2,584.00 02-23-130-009 $2,584.00PREPAYS 1 $0.0071 $2,584.00 02-23-130-010 $2,584.00PREPAYS 1 $0.0072 $2,584.00 02-23-131-002 $2,584.00PREPAYS 1 $0.00122 $2,584.00 02-23-131-003 $2,584.00PREPAYS 1 $0.00121 $2,584.00 02-23-131-004 $2,584.00PREPAYS 1 $0.00120 $2,584.00 02-23-131-005 $2,584.00PREPAYS 1 $0.00119 $2,584.00 02-23-132-001 $2,584.00PREPAYS 1 $0.00178 $2,584.00 02-23-132-002 $2,584.00PREPAYS 1 $0.00179 $2,584.00 02-23-132-003 $2,584.00PREPAYS 1 $0.00180 $2,584.00 02-23-132-004 $2,584.00PREPAYS 1 $0.00181 $2,584.00 02-23-132-005 $2,584.00PREPAYS 1 $0.00182 $2,584.00 02-23-132-006 $2,584.00PREPAYS 1 $0.00183 $2,584.00 02-23-132-007 $2,584.00PREPAYS 1 $0.00184 $2,584.00 02-23-201-006 $2,584.00PREPAYS 1 $0.00131 $2,584.00 02-23-201-008 $2,584.00PREPAYS 1 $0.00129 $2,584.00 11/5/19 9:42AM Page 18 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-23-201-009 $2,584.00PREPAYS1 $0.00128$2,584.00 02-23-203-001 $2,584.00PREPAYS1 $0.00118$2,584.00 02-23-203-002 $2,584.00PREPAYS1 $0.00117$2,584.00 02-23-203-003 $2,584.00PREPAYS1 $0.00116$2,584.00 02-23-203-004 $2,584.00PREPAYS1 $0.00115$2,584.00 Subtotal $0.00265 $684,760.00$684,760.00 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 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) $452,341.781,245 $2,421,580.22$2,873,922.00 11/5/19 9:41AM Page 19 of 19 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), based on the 2019 Amended Special Tax Rolls included in the Trustee’s Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2004-107 (Raintree Village II) Tax Classification 2019 Levy 2018 Levy % Change Maximum Parcel Amount Single Family $ 2,584.00 $ 2,546.00 1.49% Duplex $ 2,115.00 $ 2,084.00 1.49% Townhome $ 1,785.00 $ 1,759.00 1.48% Extended Parcel Amounts Single Family $ 2,584.00 $ 2,546.00 1.49% Duplex $ 2,115.00 $ 2,084.00 1.49% Townhome $ 1,785.00 $ 1,759.00 1.48% As noted above, extended (actual) 2019 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 $823,066.00 (out of a maximum amount of $830,818.00 – with $7,752.00 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved. Both the ordinance and Raintree Village II SSA Trustee’s Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 6, 2019 Subject: SSA No. 2004-107 Raintree Village II – Tax Abatement Ordinance No. 2019-____ Page 1 ORDINANCE NO. 2019-________ 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. 2019-____ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2019 for the Bonds is $823,066.00 and the 2019 Levy for Special Taxes is $823,066.00. Section 2. Of the $830,818.00 of Special Taxes levied for calendar year 2019 pursuant to Section 6 of the Bond Ordinance $7,752.00 of such Special Taxes is hereby abated resulting in a 2019 calendar year levy of $823,066.00. 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 Trustee’s Report Levy Year 2019 dated November 5, 2019 prepared by David Taussig & Associates, Inc. and the 2019 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. Ordinance No. 2019-____ Page 3 PASSED by the City Council of the City this __________ ___, 2019. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ JASON PETERSON ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this __________ ___, 2019. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2019. United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2019 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2018 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD 1 $2,584.00361 $2,584.00 05-09-211-010 $0.00SFD 1 $2,584.00362 $2,584.00 05-09-211-011 $0.00SFD 1 $2,584.00363 $2,584.00 05-09-211-012 $0.00SFD 1 $2,584.00364 $2,584.00 05-09-211-013 $0.00SFD 1 $2,584.00365 $2,584.00 05-09-213-001 $0.00SFD 1 $2,584.00360 $2,584.00 05-09-213-002 $0.00SFD 1 $2,584.00359 $2,584.00 05-09-213-003 $0.00SFD 1 $2,584.00358 $2,584.00 05-09-213-004 $0.00SFD 1 $2,584.00357 $2,584.00 05-09-213-005 $0.00SFD 1 $2,584.00356 $2,584.00 05-09-213-006 $0.00SFD 1 $2,584.00355 $2,584.00 05-09-213-007 $0.00SFD 1 $2,584.00354 $2,584.00 05-09-213-008 $0.00SFD 1 $2,584.00353 $2,584.00 05-09-213-009 $0.00SFD 1 $2,584.00419 $2,584.00 05-09-213-010 $0.00SFD 1 $2,584.00418 $2,584.00 05-09-213-011 $0.00SFD 1 $2,584.00417 $2,584.00 05-09-213-012 $0.00SFD 1 $2,584.00416 $2,584.00 05-09-213-013 $0.00SFD 1 $2,584.00415 $2,584.00 05-09-213-014 $0.00SFD 1 $2,584.00414 $2,584.00 05-09-213-015 $0.00SFD 1 $2,584.00413 $2,584.00 05-09-213-016 $0.00SFD 1 $2,584.00412 $2,584.00 05-09-213-017 $0.00SFD 1 $2,584.00411 $2,584.00 05-09-214-001 $0.00SFD 1 $2,584.00410 $2,584.00 05-09-214-002 $0.00SFD 1 $2,584.00409 $2,584.00 05-09-214-003 $0.00SFD 1 $2,584.00408 $2,584.00 05-09-214-004 $0.00SFD 1 $2,584.00407 $2,584.00 05-09-214-005 $0.00SFD 1 $2,584.00406 $2,584.00 05-09-214-006 $0.00SFD 1 $2,584.00405 $2,584.00 05-09-214-007 $0.00SFD 1 $2,584.00404 $2,584.00 05-09-214-008 $0.00SFD 1 $2,584.00397 $2,584.00 05-09-214-009 $0.00SFD 1 $2,584.00396 $2,584.00 05-09-214-010 $0.00SFD 1 $2,584.00395 $2,584.00 05-09-214-011 $0.00SFD 1 $2,584.00394 $2,584.00 05-09-214-012 $0.00SFD 1 $2,584.00393 $2,584.00 05-09-214-013 $0.00SFD 1 $2,584.00392 $2,584.00 05-09-215-001 $0.00SFD 1 $2,584.00366 $2,584.00 05-09-215-002 $0.00SFD 1 $2,584.00367 $2,584.00 05-09-215-003 $0.00SFD 1 $2,584.00368 $2,584.00 05-09-215-004 $0.00SFD 1 $2,584.00369 $2,584.00 05-09-215-005 $0.00SFD 1 $2,584.00370 $2,584.00 05-09-215-006 $0.00SFD 1 $2,584.00371 $2,584.00 05-09-216-001 $0.00SFD 1 $2,584.00391 $2,584.00 05-09-216-002 $0.00SFD 1 $2,584.00390 $2,584.00 05-09-216-003 $0.00SFD 1 $2,584.00389 $2,584.00 05-09-216-004 $0.00SFD 1 $2,584.00373 $2,584.00 05-09-216-005 $0.00SFD 1 $2,584.00372 $2,584.00 05-09-226-003 $0.00SFD 1 $2,584.00350 $2,584.00 05-09-231-001 $0.00SFD 1 $2,584.00349 $2,584.00 11/7/19 3:55PM Page 1 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2019 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2018 Special Tax Levy Amount to be CollectedUnit 05-09-231-002 $0.00SFD 1 $2,584.00348 $2,584.00 05-09-231-003 $0.00SFD 1 $2,584.00347 $2,584.00 05-09-231-004 $0.00SFD 1 $2,584.00346 $2,584.00 05-09-231-006 $0.00SFD 1 $2,584.00344 $2,584.00 05-09-232-002 $0.00SFD 1 $2,584.00342 $2,584.00 05-09-232-003 $0.00SFD 1 $2,584.00341 $2,584.00 05-09-232-005 $0.00SFD 1 $2,584.00339 $2,584.00 05-09-232-006 $0.00SFD 1 $2,584.00338 $2,584.00 05-09-233-001 $0.00SFD 1 $2,584.00352 $2,584.00 05-09-233-002 $0.00SFD 1 $2,584.00420 $2,584.00 05-09-233-003 $0.00SFD 1 $2,584.00353 $2,584.00 05-09-233-004 $0.00SFD 1 $2,584.00421 $2,584.00 05-09-234-001 $0.00SFD 1 $2,584.00422 $2,584.00 05-09-234-002 $0.00SFD 1 $2,584.00423 $2,584.00 05-09-234-003 $0.00SFD 1 $2,584.00424 $2,584.00 05-09-234-004 $0.00SFD 1 $2,584.00425 $2,584.00 05-09-234-005 $0.00SFD 1 $2,584.00426 $2,584.00 05-09-234-006 $0.00SFD 1 $2,584.00427 $2,584.00 05-09-234-007 $0.00SFD 1 $2,584.00428 $2,584.00 05-09-234-008 $0.00SFD 1 $2,584.00429 $2,584.00 05-09-234-009 $0.00SFD 1 $2,584.00430 $2,584.00 05-09-234-010 $0.00SFD 1 $2,584.00431 $2,584.00 05-09-235-001 $0.00SFD 1 $2,584.00432 $2,584.00 05-09-235-002 $0.00SFD 1 $2,584.00433 $2,584.00 05-09-235-003 $0.00SFD 1 $2,584.00434 $2,584.00 05-09-235-004 $0.00SFD 1 $2,584.00435 $2,584.00 05-09-235-005 $0.00SFD 1 $2,584.00436 $2,584.00 05-09-235-006 $0.00SFD 1 $2,584.00437 $2,584.00 05-09-235-007 $0.00SFD 1 $2,584.00438 $2,584.00 05-09-235-008 $0.00SFD 1 $2,584.00439 $2,584.00 05-09-235-009 $0.00SFD 1 $2,584.00440 $2,584.00 05-09-235-010 $0.00SFD 1 $2,584.00441 $2,584.00 05-09-235-011 $0.00SFD 1 $2,584.00442 $2,584.00 05-09-235-012 $0.00SFD 1 $2,584.00443 $2,584.00 05-09-235-013 $0.00SFD 1 $2,584.00444 $2,584.00 05-09-235-014 $0.00SFD 1 $2,584.00445 $2,584.00 05-09-235-015 $0.00SFD 1 $2,584.00446 $2,584.00 05-09-235-016 $0.00SFD 1 $2,584.00447 $2,584.00 05-09-235-017 $0.00SFD 1 $2,584.00448 $2,584.00 05-09-235-018 $0.00SFD 1 $2,584.00449 $2,584.00 05-09-236-001 $0.00SFD 1 $2,584.00403 $2,584.00 05-09-236-002 $0.00SFD 1 $2,584.00402 $2,584.00 05-09-236-003 $0.00SFD 1 $2,584.00401 $2,584.00 05-09-236-004 $0.00SFD 1 $2,584.00400 $2,584.00 05-09-236-005 $0.00SFD 1 $2,584.00399 $2,584.00 05-09-236-006 $0.00SFD 1 $2,584.00398 $2,584.00 05-09-237-001 $0.00SFD 1 $2,584.00388 $2,584.00 05-09-237-002 $0.00SFD 1 $2,584.00387 $2,584.00 05-09-237-003 $0.00SFD 1 $2,584.00386 $2,584.00 11/7/19 3:55PM Page 2 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2019 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2018 Special Tax Levy Amount to be CollectedUnit 05-09-237-004 $0.00SFD 1 $2,584.00385 $2,584.00 05-09-237-005 $0.00SFD 1 $2,584.00384 $2,584.00 05-09-237-006 $0.00SFD 1 $2,584.00383 $2,584.00 05-09-237-007 $0.00SFD 1 $2,584.00382 $2,584.00 05-09-237-008 $0.00SFD 1 $2,584.00381 $2,584.00 05-09-237-009 $0.00SFD 1 $2,584.00380 $2,584.00 05-09-237-010 $0.00SFD 1 $2,584.00379 $2,584.00 05-09-237-011 $0.00SFD 1 $2,584.00378 $2,584.00 05-09-237-012 $0.00SFD 1 $2,584.00377 $2,584.00 05-09-237-013 $0.00SFD 1 $2,584.00376 $2,584.00 05-09-237-014 $0.00SFD 1 $2,584.00375 $2,584.00 05-09-237-015 $0.00SFD 1 $2,584.00374 $2,584.00 05-09-238-001 $0.00SFD 1 $2,584.00450 $2,584.00 05-09-238-002 $0.00SFD 1 $2,584.00451 $2,584.00 05-09-238-003 $0.00SFD 1 $2,584.00452 $2,584.00 05-09-238-004 $0.00SFD 1 $2,584.00453 $2,584.00 05-09-238-005 $0.00SFD 1 $2,584.00454 $2,584.00 05-09-238-006 $0.00SFD 1 $2,584.00455 $2,584.00 05-09-238-007 $0.00SFD 1 $2,584.00456 $2,584.00 05-09-238-008 $0.00SFD 1 $2,584.00457 $2,584.00 05-09-238-009 $0.00SFD 1 $2,584.00458 $2,584.00 05-09-238-010 $0.00SFD 1 $2,584.00459 $2,584.00 05-09-239-001 $0.00SFD 1 $2,584.00501 $2,584.00 05-09-239-002 $0.00SFD 1 $2,584.00502 $2,584.00 05-09-239-003 $0.00SFD 1 $2,584.00503 $2,584.00 05-09-239-004 $0.00SFD 1 $2,584.00504 $2,584.00 05-09-239-005 $0.00SFD 1 $2,584.00505 $2,584.00 05-09-239-006 $0.00SFD 1 $2,584.00506 $2,584.00 05-09-239-007 $0.00SFD 1 $2,584.00507 $2,584.00 05-09-239-008 $0.00SFD 1 $2,584.00508 $2,584.00 05-09-239-009 $0.00SFD 1 $2,584.00509 $2,584.00 05-09-239-010 $0.00SFD 1 $2,584.00510 $2,584.00 05-09-239-011 $0.00SFD 1 $2,584.00511 $2,584.00 05-09-239-012 $0.00SFD 1 $2,584.00512 $2,584.00 05-09-239-013 $0.00SFD 1 $2,584.00513 $2,584.00 05-09-239-014 $0.00SFD 1 $2,584.00514 $2,584.00 05-09-239-015 $0.00SFD 1 $2,584.00515 $2,584.00 05-09-239-016 $0.00SFD 1 $2,584.00516 $2,584.00 05-09-239-017 $0.00SFD 1 $2,584.00517 $2,584.00 05-09-239-018 $0.00SFD 1 $2,584.00518 $2,584.00 05-09-239-019 $0.00SFD 1 $2,584.00519 $2,584.00 05-09-240-001 $0.00SFD 1 $2,584.00520 $2,584.00 05-09-240-002 $0.00SFD 1 $2,584.00521 $2,584.00 05-09-240-003 $0.00SFD 1 $2,584.00522 $2,584.00 05-09-240-004 $0.00SFD 1 $2,584.00523 $2,584.00 05-09-240-005 $0.00SFD 1 $2,584.00524 $2,584.00 05-09-240-006 $0.00SFD 1 $2,584.00525 $2,584.00 05-09-240-007 $0.00SFD 1 $2,584.00526 $2,584.00 05-09-240-008 $0.00SFD 1 $2,584.00527 $2,584.00 11/7/19 3:55PM Page 3 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2019 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2018 Special Tax Levy Amount to be CollectedUnit 05-09-240-009 $0.00SFD 1 $2,584.00528 $2,584.00 05-09-240-010 $0.00SFD 1 $2,584.00529 $2,584.00 05-09-240-011 $0.00SFD 1 $2,584.00530 $2,584.00 05-09-240-012 $0.00SFD 1 $2,584.00531 $2,584.00 05-09-240-013 $0.00SFD 1 $2,584.00532 $2,584.00 05-09-240-014 $0.00SFD 1 $2,584.00533 $2,584.00 05-09-240-015 $0.00SFD 1 $2,584.00534 $2,584.00 05-09-241-001 $0.00SFD 1 $2,584.00535 $2,584.00 05-09-241-002 $0.00SFD 1 $2,584.00536 $2,584.00 05-09-241-003 $0.00SFD 1 $2,584.00537 $2,584.00 05-09-241-004 $0.00SFD 1 $2,584.00538 $2,584.00 05-09-241-005 $0.00SFD 1 $2,584.00539 $2,584.00 05-09-241-006 $0.00SFD 1 $2,584.00540 $2,584.00 05-09-241-007 $0.00SFD 1 $2,584.00541 $2,584.00 05-09-241-008 $0.00SFD 1 $2,584.00542 $2,584.00 05-09-242-001 $0.00SFD 1 $2,584.00469 $2,584.00 05-09-242-002 $0.00SFD 1 $2,584.00470 $2,584.00 05-09-242-003 $0.00SFD 1 $2,584.00471 $2,584.00 05-09-242-004 $0.00SFD 1 $2,584.00472 $2,584.00 05-09-242-005 $0.00SFD 1 $2,584.00473 $2,584.00 05-09-242-006 $0.00SFD 1 $2,584.00474 $2,584.00 05-09-242-007 $0.00SFD 1 $2,584.00475 $2,584.00 05-09-242-008 $0.00SFD 1 $2,584.00476 $2,584.00 05-09-242-009 $0.00SFD 1 $2,584.00477 $2,584.00 05-09-242-010 $0.00SFD 1 $2,584.00478 $2,584.00 05-09-242-011 $0.00SFD 1 $2,584.00479 $2,584.00 05-09-242-012 $0.00SFD 1 $2,584.00480 $2,584.00 05-09-242-013 $0.00SFD 1 $2,584.00481 $2,584.00 05-09-242-014 $0.00SFD 1 $2,584.00482 $2,584.00 05-09-242-015 $0.00SFD 1 $2,584.00483 $2,584.00 05-09-243-001 $0.00SFD 1 $2,584.00500 $2,584.00 05-09-243-002 $0.00SFD 1 $2,584.00499 $2,584.00 05-09-243-003 $0.00SFD 1 $2,584.00498 $2,584.00 05-09-243-004 $0.00SFD 1 $2,584.00497 $2,584.00 05-09-243-005 $0.00SFD 1 $2,584.00496 $2,584.00 05-09-243-006 $0.00SFD 1 $2,584.00495 $2,584.00 05-09-243-007 $0.00SFD 1 $2,584.00494 $2,584.00 05-09-243-008 $0.00SFD 1 $2,584.00493 $2,584.00 05-09-243-009 $0.00SFD 1 $2,584.00492 $2,584.00 05-09-243-010 $0.00SFD 1 $2,584.00491 $2,584.00 05-09-243-011 $0.00SFD 1 $2,584.00490 $2,584.00 05-09-243-012 $0.00SFD 1 $2,584.00489 $2,584.00 05-09-243-013 $0.00SFD 1 $2,584.00488 $2,584.00 05-09-243-014 $0.00SFD 1 $2,584.00487 $2,584.00 05-09-243-015 $0.00SFD 1 $2,584.00486 $2,584.00 05-09-243-016 $0.00SFD 1 $2,584.00485 $2,584.00 05-10-106-001 $0.00SFD 1 $2,584.00460 $2,584.00 05-10-106-002 $0.00SFD 1 $2,584.00461 $2,584.00 05-10-106-003 $0.00SFD 1 $2,584.00462 $2,584.00 11/7/19 3:55PM Page 4 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2019 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2018 Special Tax Levy Amount to be CollectedUnit 05-10-106-004 $0.00SFD 1 $2,584.00463 $2,584.00 05-10-106-005 $0.00SFD 1 $2,584.00464 $2,584.00 05-10-106-006 $0.00SFD 1 $2,584.00465 $2,584.00 05-10-106-007 $0.00SFD 1 $2,584.00466 $2,584.00 Subtotal $514,216.00199 $0.00$514,216.00 Duplex Property 05-03-381-005 $0.00DUP 2 $4,230.00264 $4,230.00 05-10-128-001 $0.00DUP 2 $4,230.00265 $4,230.00 05-10-128-002 $0.00DUP 2 $4,230.00266 $4,230.00 05-10-128-003 $0.00DUP 2 $4,230.00267 $4,230.00 05-10-128-004 $0.00DUP 2 $4,230.00268 $4,230.00 05-10-128-005 $0.00DUP 2 $4,230.00269 $4,230.00 05-10-128-006 $0.00DUP 2 $4,230.00270 $4,230.00 05-10-128-007 $0.00DUP 2 $4,230.00271 $4,230.00 05-10-128-008 $0.00DUP 2 $4,230.00272 $4,230.00 05-10-128-009 $0.00DUP 2 $4,230.00273 $4,230.00 05-10-128-010 $0.00DUP 2 $4,230.00274 $4,230.00 05-10-128-011 $0.00DUP 2 $4,230.00275 $4,230.00 05-10-128-012 $0.00DUP 2 $4,230.00276 $4,230.00 05-10-128-013 $0.00DUP 2 $4,230.00277 $4,230.00 05-10-128-014 $0.00DUP 2 $4,230.00278 $4,230.00 05-10-128-015 $0.00DUP 2 $4,230.00279 $4,230.00 05-10-128-016 $0.00DUP 2 $4,230.00280 $4,230.00 05-10-128-017 $0.00DUP 2 $4,230.00281 $4,230.00 05-10-128-018 $0.00DUP 2 $4,230.00282 $4,230.00 Subtotal $80,370.0038 $0.00$80,370.00 Townhome Property 05-03-379-001 $0.00THM 4 $7,140.00297 $7,140.00 05-03-379-007 $0.00THM 1 $1,785.00295 $1,785.001 05-03-379-008 $0.00THM 1 $1,785.00295 $1,785.002 05-03-379-009 $0.00THM 1 $1,785.00295 $1,785.003 05-03-379-010 $0.00THM 1 $1,785.00295 $1,785.004 05-03-379-012 $0.00THM 1 $1,785.00296 $1,785.00a 05-03-379-013 $0.00THM 1 $1,785.00296 $1,785.00b 05-03-379-014 $0.00THM 1 $1,785.00296 $1,785.00c 05-03-379-015 $0.00THM 1 $1,785.00296 $1,785.00d 05-03-379-017 $0.00THM 1 $1,785.00294 $1,785.00a 05-03-379-018 $0.00THM 1 $1,785.00294 $1,785.00b 05-03-379-019 $0.00THM 1 $1,785.00294 $1,785.00c 05-03-379-020 $0.00THM 1 $1,785.00294 $1,785.00d 05-03-379-022 $0.00THM 1 $1,785.00293 $1,785.00a 05-03-379-023 $0.00THM 1 $1,785.00293 $1,785.00b 05-03-379-024 $0.00THM 1 $1,785.00293 $1,785.00c 05-03-379-025 $0.00THM 1 $1,785.00293 $1,785.00d 05-03-381-001 $0.00THM 4 $7,140.00289 $7,140.00 05-03-381-002 $0.00THM 4 $7,140.00290 $7,140.00 05-03-381-003 $0.00THM 4 $7,140.00292 $7,140.00 05-03-381-004 $0.00THM 4 $7,140.00291 $7,140.00 11/7/19 3:55PM Page 5 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2019 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2018 Special Tax Levy Amount to be CollectedUnit 05-03-382-002 $0.00THM4 $7,140.00287$7,140.00 05-03-382-003 $0.00THM4 $7,140.00288$7,140.00 05-10-126-001 $0.00THM4 $7,140.00298$7,140.00 05-10-127-001 $0.00THM4 $7,140.00311$7,140.00 05-10-127-002 $0.00THM4 $7,140.00312$7,140.00 05-10-127-003 $0.00THM4 $7,140.00313$7,140.00 05-10-127-004 $0.00THM4 $7,140.00314$7,140.00 05-10-127-005 $0.00THM4 $7,140.00315$7,140.00 05-10-127-006 $0.00THM4 $7,140.00 316 $7,140.00 05-10-127-007 $0.00THM4 $7,140.00317$7,140.00 05-10-127-008 $0.00THM4 $7,140.00318$7,140.00 05-10-127-009 $0.00THM4 $7,140.00305$7,140.00 05-10-127-010 $0.00THM4 $7,140.00306$7,140.00 05-10-127-011 $0.00THM4 $7,140.00307$7,140.00 05-10-127-012 $0.00THM4 $7,140.00308$7,140.00 05-10-127-013 $0.00THM4 $7,140.00309$7,140.00 05-10-127-014 $0.00THM4 $7,140.00310$7,140.00 05-10-128-019 $0.00THM4 $7,140.00304$7,140.00 05-10-128-020 $0.00THM4 $7,140.00303$7,140.00 05-10-128-021 $0.00THM4 $7,140.00302$7,140.00 05-10-128-022 $0.00THM4 $7,140.00301$7,140.00 05-10-128-023 $0.00THM4 $7,140.00300$7,140.00 05-10-128-027 $0.00THM1 $1,785.00299$1,785.00a 05-10-128-028 $0.00THM1 $1,785.00299$1,785.00b 05-10-128-029 $0.00THM1 $1,785.00299$1,785.00c 05-10-128-030 $0.00THM1 $1,785.00299$1,785.00d Subtotal $228,480.00128 $0.00$228,480.00 Prepaid Single Family Property 05-09-231-005 $2,584.00PREPAYS1 $0.00 345 $2,584.00 05-09-232-001 $2,584.00PREPAYS1 $0.00343$2,584.00 05-09-232-004 $2,584.00PREPAYS1 $0.00340$2,584.00 Subtotal $0.003 $7,752.00$7,752.00 GRAND TOTALS (taxes levied)# of units)(maximum taxes)(taxes abated) $823,066.00368 $7,752.00$830,818.00 11/7/19 3:55PM Page 6 of 6 Bristol Bay SSA 2005-109 The table 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 2019 Levy 2018 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,581.00 $ 2,543.00 1.49% Townhome $ 2,092.00 $ 2,061.00 1.50% Condominium $ 1,763.00 $ 1,737.00 1.50% Extended Parcel Amounts - First Series Single Family $ 1,906.94 $ 1,875.62 1.67% Townhome $ 1,545.66 $ 1,520.12 1.68% Condominium $ 1,302.58 $ 1,281.14 1.67% As noted above, extended (actual) 2019 tax levy amounts will increase by approximately 1.7% for single family, townhome and condominium parcels in comparison with the previous year. When taken in aggregate, these parcels will yield special service area property taxes totaling $1,196,849.74 (out of a maximum amount of $1,622,482.00 – with $425,632.26 being abated). Memorandum To: Mayor and City Council From: Rob Fredrickson, Finance Director Date: November 6, 2019 Subject: SSA No. 2005-109 Bristol Bay – Tax Abatement SSA No. 2005-108 Autumn Creek – Tax Abatement Autumn Creek SSA 2005-108 The table below presents 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 7) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2005-108 (Autumn Creek) Tax Classification 2019 Levy 2018 Levy % Change Maximum Parcel Amount Single Family $ 2,390.00 $ 2,355.00 1.49% Townhome $ 2,033.00 $ 2,003.00 1.50% Extended Parcel Amounts Single Family $ 1,708.42 $ 1,754.92 -2.65% Townhome $ 1,453.22 $ 1,492.62 -2.64% As noted above, extended (actual) 2019 tax levy amounts will decrease by approximately 2.6% for both single family and townhome parcels in comparison with the previous year. This reduction is the result of interest earnings in the reserve fund; and delinquent taxes being made current, which caused a small surplus of carryover funds. Taken in the aggregate, these parcels will yield special service area property taxes totaling $778,677.94 (out of a maximum amount of $1,101,286.00 – with $322,608.06 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), which is why these two SSA’s are now partially abated together, in one ordinance. It is the recommendation of staff that the SSA abatement ordinance be approved. Both the ordinance and Bristol Bay and Autumn Creek SSA Administration Reports have been attached for your review and consideration Ordinance No. 2019-____ Page 1 Ordinance No. 2019-_______ 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 levy of a Special Tax upon all taxable property within the SSA 2005-109 Area sufficient to pay the principal of the Bristol Bay Ordinance No. 2019-____ Page 2 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 $322,608.06 as levied for SSA 2005-108 (Series 2006 Autumn Creek Project) and $425,632.26 as levied for the SSA 2005-109 (Series 2006 Bristol Bay Project) for the levy year of 2019 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 2019 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 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. Ordinance No. 2019-____ Page 3 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. 2019. KEN KOCH ________ DAN TRANSIER ________ JACKIE MILSCHEWSKI ________ ARDEN JOE PLOCHER ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ JASON PETERSON ________ SEAVER TARULIS ________ Approved this day of _________________, 2019. Mayor Attest: City Clerk 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. United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot First Series - Single Family Property 02-04-328-027 $674.06SFD1 $1,906.94 1240 $2,581.00 02-04-328-028 $674.06SFD1 $1,906.94 1239 $2,581.00 02-04-328-029 $674.06SFD1 $1,906.94 1238 $2,581.00 02-04-328-030 $674.06SFD1 $1,906.94 1237 $2,581.00 02-04-328-031 $674.06SFD1 $1,906.94 1236 $2,581.00 02-04-328-032 $674.06SFD1 $1,906.94 1235 $2,581.00 02-04-328-033 $674.06SFD1 $1,906.94 1234 $2,581.00 02-04-328-034 $674.06SFD1 $1,906.94 1233 $2,581.00 02-04-328-035 $674.06SFD1 $1,906.94 1232 $2,581.00 02-04-328-036 $674.06SFD1 $1,906.94 1231 $2,581.00 02-04-328-037 $674.06SFD1 $1,906.94 1230 $2,581.00 02-04-328-038 $674.06SFD1 $1,906.94 1229 $2,581.00 02-04-328-039 $674.06SFD1 $1,906.94 1228 $2,581.00 02-04-328-040 $674.06SFD1 $1,906.94 1227 $2,581.00 02-04-328-041 $674.06SFD1 $1,906.94 1226 $2,581.00 02-04-328-042 $674.06SFD1 $1,906.94 1225 $2,581.00 02-04-332-001 $674.06SFD1 $1,906.94 1210 $2,581.00 02-04-332-002 $674.06SFD1 $1,906.94 1211 $2,581.00 02-04-332-003 $674.06SFD1 $1,906.94 1212 $2,581.00 02-04-333-001 $674.06SFD1 $1,906.94 1253 $2,581.00 02-04-333-002 $674.06SFD1 $1,906.94 1252 $2,581.00 02-04-333-003 $674.06SFD1 $1,906.94 1251 $2,581.00 02-04-333-004 $674.06SFD1 $1,906.94 1250 $2,581.00 02-04-333-005 $674.06SFD1 $1,906.94 1245 $2,581.00 02-04-333-006 $674.06SFD1 $1,906.94 1244 $2,581.00 02-04-333-007 $674.06SFD1 $1,906.94 1243 $2,581.00 02-04-333-008 $674.06SFD1 $1,906.94 1242 $2,581.00 02-04-333-009 $674.06SFD1 $1,906.94 1241 $2,581.00 02-04-404-002 $674.06SFD1 $1,906.94 1213 $2,581.00 02-04-404-003 $674.06SFD1 $1,906.94 1214 $2,581.00 02-04-404-004 $674.06SFD1 $1,906.94 1215 $2,581.00 02-04-404-005 $674.06SFD1 $1,906.94 1216 $2,581.00 02-04-404-006 $674.06SFD1 $1,906.94 1217 $2,581.00 02-04-404-007 $674.06SFD1 $1,906.94 1218 $2,581.00 02-04-404-008 $674.06SFD1 $1,906.94 1219 $2,581.00 02-04-404-009 $674.06SFD1 $1,906.94 1220 $2,581.00 02-04-404-010 $674.06SFD1 $1,906.94 1221 $2,581.00 02-04-404-011 $674.06SFD1 $1,906.94 1222 $2,581.00 02-04-404-012 $674.06SFD1 $1,906.94 1223 $2,581.00 02-04-404-013 $674.06SFD1 $1,906.94 1224 $2,581.00 11/5/19 9:53AM Page 1 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-405-001 $674.06SFD1 $1,906.94 1249 $2,581.00 02-04-405-002 $674.06SFD1 $1,906.94 1248 $2,581.00 02-04-405-003 $674.06SFD1 $1,906.94 1247 $2,581.00 02-04-405-004 $674.06SFD1 $1,906.94 1246 $2,581.00 02-04-406-003 $674.06SFD1 $1,906.94 1093 $2,581.00 02-04-406-004 $674.06SFD1 $1,906.94 1094 $2,581.00 02-04-406-005 $674.06SFD1 $1,906.94 1095 $2,581.00 02-04-406-006 $674.06SFD1 $1,906.94 1096 $2,581.00 02-04-406-007 $674.06SFD1 $1,906.94 1097 $2,581.00 02-04-406-008 $674.06SFD1 $1,906.94 1098 $2,581.00 02-04-406-009 $674.06SFD1 $1,906.94 1099 $2,581.00 02-04-406-010 $674.06SFD1 $1,906.94 1100 $2,581.00 02-04-406-011 $674.06SFD1 $1,906.94 1101 $2,581.00 02-04-407-002 $674.06SFD1 $1,906.94 1092 $2,581.00 02-04-407-003 $674.06SFD1 $1,906.94 1091 $2,581.00 02-04-407-004 $674.06SFD1 $1,906.94 1090 $2,581.00 02-04-407-005 $674.06SFD1 $1,906.94 1089 $2,581.00 02-04-407-006 $674.06SFD1 $1,906.94 1088 $2,581.00 02-04-407-007 $674.06SFD1 $1,906.94 1087 $2,581.00 02-04-407-008 $674.06SFD1 $1,906.94 1086 $2,581.00 02-04-407-009 $674.06SFD1 $1,906.941085$2,581.00 02-04-407-010 $674.06SFD1 $1,906.94 1084 $2,581.00 02-04-408-001 $674.06SFD1 $1,906.94 1131 $2,581.00 02-04-408-002 $674.06SFD1 $1,906.94 1132 $2,581.00 02-04-408-003 $674.06SFD1 $1,906.94 1133 $2,581.00 02-04-408-004 $674.06SFD1 $1,906.94 1134 $2,581.00 02-04-408-005 $674.06SFD1 $1,906.94 1135 $2,581.00 02-04-408-006 $674.06SFD1 $1,906.94 1136 $2,581.00 02-04-408-007 $674.06SFD1 $1,906.94 1137 $2,581.00 02-04-408-008 $674.06SFD1 $1,906.94 1138 $2,581.00 02-04-408-009 $674.06SFD1 $1,906.94 1123 $2,581.00 02-04-408-010 $674.06SFD1 $1,906.94 1124 $2,581.00 02-04-408-011 $674.06SFD1 $1,906.94 1125 $2,581.00 02-04-408-012 $674.06SFD1 $1,906.94 1126 $2,581.00 02-04-408-013 $674.06SFD1 $1,906.94 1127 $2,581.00 02-04-408-014 $674.06SFD1 $1,906.94 1128 $2,581.00 02-04-408-015 $674.06SFD1 $1,906.94 1129 $2,581.00 02-04-408-016 $674.06SFD1 $1,906.94 1130 $2,581.00 02-04-409-002 $674.06SFD1 $1,906.94 977 $2,581.00 02-04-409-003 $674.06SFD1 $1,906.94 978 $2,581.00 11/5/19 9:54AM Page 2 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-409-004 $674.06SFD1 $1,906.94 979 $2,581.00 02-04-409-005 $674.06SFD1 $1,906.94 980 $2,581.00 02-04-409-006 $674.06SFD1 $1,906.94 981 $2,581.00 02-04-409-007 $674.06SFD1 $1,906.94 982 $2,581.00 02-04-409-008 $674.06SFD1 $1,906.94 983 $2,581.00 02-04-409-009 $674.06SFD1 $1,906.94 984 $2,581.00 02-04-409-010 $674.06SFD1 $1,906.94 985 $2,581.00 02-04-409-011 $674.06SFD1 $1,906.94 986 $2,581.00 02-04-410-001 $674.06SFD1 $1,906.94 1012 $2,581.00 02-04-410-002 $674.06SFD1 $1,906.94 1013 $2,581.00 02-04-410-003 $674.06SFD1 $1,906.94 1014 $2,581.00 02-04-410-004 $674.06SFD1 $1,906.94 1015 $2,581.00 02-04-410-005 $674.06SFD1 $1,906.94 1016 $2,581.00 02-04-410-006 $674.06SFD1 $1,906.94 1017 $2,581.00 02-04-410-007 $674.06SFD1 $1,906.94 1018 $2,581.00 02-04-410-008 $674.06SFD1 $1,906.94 1019 $2,581.00 02-04-410-009 $674.06SFD1 $1,906.94 1023 $2,581.00 02-04-410-010 $674.06SFD1 $1,906.94 1024 $2,581.00 02-04-410-011 $674.06SFD1 $1,906.94 1025 $2,581.00 02-04-410-012 $674.06SFD1 $1,906.94 1026 $2,581.00 02-04-410-013 $674.06SFD1 $1,906.941027$2,581.00 02-04-411-001 $674.06SFD1 $1,906.94 1011 $2,581.00 02-04-411-002 $674.06SFD1 $1,906.94 1010 $2,581.00 02-04-411-003 $674.06SFD1 $1,906.94 1009 $2,581.00 02-04-411-004 $674.06SFD1 $1,906.94 1008 $2,581.00 02-04-411-005 $674.06SFD1 $1,906.94 1007 $2,581.00 02-04-411-006 $674.06SFD1 $1,906.94 1006 $2,581.00 02-04-411-007 $674.06SFD1 $1,906.94 1005 $2,581.00 02-04-411-008 $674.06SFD1 $1,906.94 1004 $2,581.00 02-04-411-009 $674.06SFD1 $1,906.94 1003 $2,581.00 02-04-411-010 $674.06SFD1 $1,906.94 1002 $2,581.00 02-04-411-011 $674.06SFD1 $1,906.94 1001 $2,581.00 02-04-411-012 $674.06SFD1 $1,906.94 1000 $2,581.00 02-04-411-013 $674.06SFD1 $1,906.94 999 $2,581.00 02-04-411-014 $674.06SFD1 $1,906.94 998 $2,581.00 02-04-425-001 $674.06SFD1 $1,906.94 1102 $2,581.00 02-04-425-002 $674.06SFD1 $1,906.94 1103 $2,581.00 02-04-425-003 $674.06SFD1 $1,906.94 1104 $2,581.00 02-04-425-004 $674.06SFD1 $1,906.94 1105 $2,581.00 02-04-426-001 $674.06SFD1 $1,906.94 1116 $2,581.00 11/5/19 9:54AM Page 3 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-426-002 $674.06SFD1 $1,906.94 1117 $2,581.00 02-04-426-003 $674.06SFD1 $1,906.94 1118 $2,581.00 02-04-426-004 $674.06SFD1 $1,906.94 1119 $2,581.00 02-04-426-005 $674.06SFD1 $1,906.94 1120 $2,581.00 02-04-426-006 $674.06SFD1 $1,906.94 1121 $2,581.00 02-04-426-007 $674.06SFD1 $1,906.94 1122 $2,581.00 02-04-426-008 $674.06SFD1 $1,906.94 1106 $2,581.00 02-04-426-009 $674.06SFD1 $1,906.94 1107 $2,581.00 02-04-426-010 $674.06SFD1 $1,906.94 1108 $2,581.00 02-04-426-011 $674.06SFD1 $1,906.94 1109 $2,581.00 02-04-426-012 $674.06SFD1 $1,906.94 1110 $2,581.00 02-04-426-013 $674.06SFD1 $1,906.94 1111 $2,581.00 02-04-426-014 $674.06SFD1 $1,906.94 1112 $2,581.00 02-04-426-015 $674.06SFD1 $1,906.94 1113 $2,581.00 02-04-426-016 $674.06SFD1 $1,906.94 1114 $2,581.00 02-04-426-017 $674.06SFD1 $1,906.94 1115 $2,581.00 02-04-427-002 $674.06SFD1 $1,906.94 1028 $2,581.00 02-04-427-004 $674.06SFD1 $1,906.94 1030 $2,581.00 02-04-427-005 $674.06SFD1 $1,906.94 1031 $2,581.00 02-04-427-006 $674.06SFD1 $1,906.94 1032 $2,581.00 02-04-427-007 $674.06SFD1 $1,906.941033$2,581.00 02-04-427-008 $674.06SFD1 $1,906.94 1034 $2,581.00 02-04-427-009 $674.06SFD1 $1,906.94 1035 $2,581.00 02-04-427-010 $674.06SFD1 $1,906.94 1036 $2,581.00 02-04-427-011 $674.06SFD1 $1,906.94 1037 $2,581.00 02-04-427-012 $674.06SFD1 $1,906.94 1038 $2,581.00 02-04-427-014 $674.06SFD1 $1,906.94 1039 $2,581.00 02-04-427-015 $674.06SFD1 $1,906.94 1040 $2,581.00 02-04-427-016 $674.06SFD1 $1,906.94 1041 $2,581.00 02-04-429-001 $674.06SFD1 $1,906.94 987 $2,581.00 02-04-429-002 $674.06SFD1 $1,906.94 988 $2,581.00 02-04-429-003 $674.06SFD1 $1,906.94 989 $2,581.00 02-04-429-004 $674.06SFD1 $1,906.94 990 $2,581.00 02-04-429-005 $674.06SFD1 $1,906.94 991 $2,581.00 02-04-429-006 $674.06SFD1 $1,906.94 992 $2,581.00 02-04-429-007 $674.06SFD1 $1,906.94 993 $2,581.00 02-04-429-008 $674.06SFD1 $1,906.94 994 $2,581.00 02-04-429-010 $674.06SFD1 $1,906.94 996 $2,581.00 02-04-429-011 $674.06SFD1 $1,906.94 997 $2,581.00 02-04-430-001 $674.06SFD1 $1,906.94 1022 $2,581.00 11/5/19 9:54AM Page 4 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-430-002 $674.06SFD1 $1,906.94 1021 $2,581.00 02-04-430-003 $674.06SFD1 $1,906.94 1020 $2,581.00 02-04-452-001 $674.06SFD1 $1,906.94 1163 $2,581.00 02-04-452-002 $674.06SFD1 $1,906.94 1162 $2,581.00 02-04-452-003 $674.06SFD1 $1,906.94 1161 $2,581.00 02-04-452-004 $674.06SFD1 $1,906.94 1160 $2,581.00 02-04-452-005 $674.06SFD1 $1,906.94 1159 $2,581.00 02-04-452-006 $674.06SFD1 $1,906.94 1158 $2,581.00 02-04-452-007 $674.06SFD1 $1,906.94 1157 $2,581.00 02-04-452-008 $674.06SFD1 $1,906.94 1156 $2,581.00 02-04-452-009 $674.06SFD1 $1,906.94 1147 $2,581.00 02-04-452-010 $674.06SFD1 $1,906.94 1146 $2,581.00 02-04-452-011 $674.06SFD1 $1,906.94 1145 $2,581.00 02-04-452-012 $674.06SFD1 $1,906.94 1144 $2,581.00 02-04-452-013 $674.06SFD1 $1,906.94 1143 $2,581.00 02-04-452-014 $674.06SFD1 $1,906.94 1142 $2,581.00 02-04-452-015 $674.06SFD1 $1,906.94 1141 $2,581.00 02-04-452-016 $674.06SFD1 $1,906.94 1140 $2,581.00 02-04-452-017 $674.06SFD1 $1,906.94 1139 $2,581.00 02-04-453-001 $674.06SFD1 $1,906.94 1209 $2,581.00 02-04-453-002 $674.06SFD1 $1,906.941208$2,581.00 02-04-453-003 $674.06SFD1 $1,906.94 1207 $2,581.00 02-04-453-004 $674.06SFD1 $1,906.94 1206 $2,581.00 02-04-453-005 $674.06SFD1 $1,906.94 1205 $2,581.00 02-04-453-006 $674.06SFD1 $1,906.94 1204 $2,581.00 02-04-453-007 $674.06SFD1 $1,906.94 1203 $2,581.00 02-04-453-008 $674.06SFD1 $1,906.94 1202 $2,581.00 02-04-454-001 $674.06SFD1 $1,906.94 1083 $2,581.00 02-04-454-002 $674.06SFD1 $1,906.94 1082 $2,581.00 02-04-454-003 $674.06SFD1 $1,906.94 1081 $2,581.00 02-04-454-004 $674.06SFD1 $1,906.94 1080 $2,581.00 02-04-454-005 $674.06SFD1 $1,906.94 1079 $2,581.00 02-04-454-006 $674.06SFD1 $1,906.94 1078 $2,581.00 02-04-476-001 $674.06SFD1 $1,906.94 1155 $2,581.00 02-04-476-002 $674.06SFD1 $1,906.94 1154 $2,581.00 02-04-476-003 $674.06SFD1 $1,906.94 1148 $2,581.00 02-04-476-004 $674.06SFD1 $1,906.94 1149 $2,581.00 02-04-476-005 $674.06SFD1 $1,906.94 1150 $2,581.00 02-04-476-006 $674.06SFD1 $1,906.94 1151 $2,581.00 02-04-476-007 $674.06SFD1 $1,906.94 1152 $2,581.00 11/5/19 9:54AM Page 5 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-476-008 $674.06SFD1 $1,906.94 1153 $2,581.00 02-04-477-001 $674.06SFD1 $1,906.94 1197 $2,581.00 02-04-477-002 $674.06SFD1 $1,906.94 1198 $2,581.00 02-04-477-003 $674.06SFD1 $1,906.94 1199 $2,581.00 02-04-477-004 $674.06SFD1 $1,906.94 1200 $2,581.00 02-04-477-005 $674.06SFD1 $1,906.94 1201 $2,581.00 Subtotal $392,829.64206 $138,856.36$531,686.00 First Series - Townhome Property 02-04-325-002 $546.34THM1 $1,545.66 421 $2,092.00 02-04-325-003 $546.34THM1 $1,545.66 422 $2,092.00 02-04-325-004 $546.34THM1 $1,545.66 423 $2,092.00 02-04-325-005 $546.34THM1 $1,545.66 424 $2,092.00 02-04-325-007 $546.34THM1 $1,545.66 420 $2,092.00 02-04-325-008 $546.34THM1 $1,545.66 419 $2,092.00 02-04-325-009 $546.34THM1 $1,545.66 418 $2,092.00 02-04-325-010 $546.34THM1 $1,545.66 417 $2,092.00 02-04-325-012 $546.34THM1 $1,545.66 413 $2,092.00 02-04-325-013 $546.34THM1 $1,545.66 414 $2,092.00 02-04-325-014 $546.34THM1 $1,545.66 415 $2,092.00 02-04-325-015 $546.34THM1 $1,545.66 416 $2,092.00 02-04-325-017 $546.34THM1 $1,545.66412$2,092.00 02-04-325-018 $546.34THM1 $1,545.66 411 $2,092.00 02-04-325-019 $546.34THM1 $1,545.66 410 $2,092.00 02-04-325-020 $546.34THM1 $1,545.66409$2,092.00 02-04-325-022 $546.34THM1 $1,545.66 405 $2,092.00 02-04-325-023 $546.34THM1 $1,545.66 406 $2,092.00 02-04-325-024 $546.34THM1 $1,545.66 407 $2,092.00 02-04-325-025 $546.34THM1 $1,545.66 408 $2,092.00 02-04-325-027 $546.34THM1 $1,545.66 404 $2,092.00 02-04-325-028 $546.34THM1 $1,545.66 403 $2,092.00 02-04-325-029 $546.34THM1 $1,545.66 402 $2,092.00 02-04-325-030 $546.34THM1 $1,545.66 401 $2,092.00 02-04-325-032 $546.34THM1 $1,545.66 397 $2,092.00 02-04-325-033 $546.34THM1 $1,545.66 389 $2,092.00 02-04-325-034 $546.34THM1 $1,545.66 399 $2,092.00 02-04-325-035 $546.34THM1 $1,545.66 400 $2,092.00 02-04-325-037 $546.34THM1 $1,545.66 396 $2,092.00 02-04-325-038 $546.34THM1 $1,545.66 395 $2,092.00 02-04-325-039 $546.34THM1 $1,545.66 394 $2,092.00 02-04-325-040 $546.34THM1 $1,545.66 393 $2,092.00 02-04-325-042 $546.34THM1 $1,545.66392$2,092.00 11/5/19 9:54AM Page 6 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-325-043 $546.34THM1 $1,545.66 391 $2,092.00 02-04-325-044 $546.34THM1 $1,545.66 390 $2,092.00 02-04-325-045 $546.34THM1 $1,545.66 389 $2,092.00 02-04-325-047 $546.34THM1 $1,545.66 388 $2,092.00 02-04-325-048 $546.34THM1 $1,545.66 387 $2,092.00 02-04-325-049 $546.34THM1 $1,545.66 386 $2,092.00 02-04-325-050 $546.34THM1 $1,545.66 385 $2,092.00 02-04-325-051 $546.34THM1 $1,545.66 384 $2,092.00 02-04-325-052 $546.34THM1 $1,545.66 383 $2,092.00 02-04-325-054 $546.34THM1 $1,545.66 382 $2,092.00 02-04-325-055 $546.34THM1 $1,545.66 381 $2,092.00 02-04-325-056 $546.34THM1 $1,545.66 380 $2,092.00 02-04-325-057 $546.34THM1 $1,545.66 379 $2,092.00 02-04-325-059 $546.34THM1 $1,545.66 375 $2,092.00 02-04-325-060 $546.34THM1 $1,545.66 376 $2,092.00 02-04-325-061 $546.34THM1 $1,545.66 377 $2,092.00 02-04-325-062 $546.34THM1 $1,545.66 378 $2,092.00 02-04-325-064 $546.34THM1 $1,545.66 374 $2,092.00 02-04-325-065 $546.34THM1 $1,545.66 373 $2,092.00 02-04-325-066 $546.34THM1 $1,545.66 372 $2,092.00 02-04-325-067 $546.34THM1 $1,545.66371$2,092.00 02-04-326-002 $546.34THM1 $1,545.66 313 $2,092.00 02-04-326-003 $546.34THM1 $1,545.66 314 $2,092.00 02-04-326-004 $546.34THM1 $1,545.66 315 $2,092.00 02-04-326-005 $546.34THM1 $1,545.66 316 $2,092.00 02-04-326-006 $546.34THM1 $1,545.66 317 $2,092.00 02-04-326-007 $546.34THM1 $1,545.66 318 $2,092.00 02-04-326-009 $546.34THM1 $1,545.66 319 $2,092.00 02-04-326-010 $546.34THM1 $1,545.66 320 $2,092.00 02-04-326-011 $546.34THM1 $1,545.66 321 $2,092.00 02-04-326-012 $546.34THM1 $1,545.66 322 $2,092.00 02-04-326-013 $546.34THM1 $1,545.66 323 $2,092.00 02-04-326-014 $546.34THM1 $1,545.66 324 $2,092.00 02-04-326-016 $546.34THM1 $1,545.66 325 $2,092.00 02-04-326-017 $546.34THM1 $1,545.66 326 $2,092.00 02-04-326-018 $546.34THM1 $1,545.66 327 $2,092.00 02-04-326-019 $546.34THM1 $1,545.66 328 $2,092.00 02-04-326-021 $546.34THM1 $1,545.66 329 $2,092.00 02-04-326-022 $546.34THM1 $1,545.66 330 $2,092.00 02-04-326-023 $546.34THM1 $1,545.66 331 $2,092.00 11/5/19 9:54AM Page 7 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-326-024 $546.34THM1 $1,545.66 332 $2,092.00 02-04-326-026 $546.34THM1 $1,545.66 333 $2,092.00 02-04-326-027 $546.34THM1 $1,545.66 334 $2,092.00 02-04-326-028 $546.34THM1 $1,545.66 335 $2,092.00 02-04-326-029 $546.34THM1 $1,545.66 336 $2,092.00 02-04-326-030 $546.34THM1 $1,545.66 337 $2,092.00 02-04-326-031 $546.34THM1 $1,545.66 338 $2,092.00 02-04-326-033 $546.34THM1 $1,545.66 339 $2,092.00 02-04-326-034 $546.34THM1 $1,545.66 340 $2,092.00 02-04-326-035 $546.34THM1 $1,545.66 341 $2,092.00 02-04-326-036 $546.34THM1 $1,545.66 342 $2,092.00 02-04-326-038 $546.34THM1 $1,545.66 346 $2,092.00 02-04-326-039 $546.34THM1 $1,545.66 345 $2,092.00 02-04-326-040 $546.34THM1 $1,545.66 344 $2,092.00 02-04-326-041 $546.34THM1 $1,545.66 343 $2,092.00 02-04-326-043 $546.34THM1 $1,545.66 350 $2,092.00 02-04-326-044 $546.34THM1 $1,545.66 349 $2,092.00 02-04-326-045 $546.34THM1 $1,545.66 348 $2,092.00 02-04-326-046 $546.34THM1 $1,545.66 347 $2,092.00 02-04-327-002 $546.34THM1 $1,545.66 430 $2,092.00 02-04-327-003 $546.34THM1 $1,545.66429$2,092.00 02-04-327-004 $546.34THM1 $1,545.66 428 $2,092.00 02-04-327-005 $546.34THM1 $1,545.66 427 $2,092.00 02-04-327-006 $546.34THM1 $1,545.66 426 $2,092.00 02-04-327-007 $546.34THM1 $1,545.66 425 $2,092.00 02-04-327-009 $546.34THM1 $1,545.66 431 $2,092.00 02-04-327-010 $546.34THM1 $1,545.66 432 $2,092.00 02-04-327-011 $546.34THM1 $1,545.66 433 $2,092.00 02-04-327-012 $546.34THM1 $1,545.66 434 $2,092.00 02-04-327-013 $546.34THM1 $1,545.66 435 $2,092.00 02-04-327-014 $546.34THM1 $1,545.66 436 $2,092.00 02-04-327-016 $546.34THM1 $1,545.66 437 $2,092.00 02-04-327-017 $546.34THM1 $1,545.66 438 $2,092.00 02-04-327-018 $546.34THM1 $1,545.66 439 $2,092.00 02-04-327-019 $546.34THM1 $1,545.66 440 $2,092.00 02-04-327-020 $546.34THM1 $1,545.66 441 $2,092.00 02-04-327-021 $546.34THM1 $1,545.66 442 $2,092.00 02-04-327-023 $546.34THM1 $1,545.66 446 $2,092.00 02-04-327-024 $546.34THM1 $1,545.66 445 $2,092.00 02-04-327-025 $546.34THM1 $1,545.66 444 $2,092.00 11/5/19 9:54AM Page 8 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-327-026 $546.34THM1 $1,545.66 443 $2,092.00 02-04-327-028 $546.34THM1 $1,545.66 450 $2,092.00 02-04-327-029 $546.34THM1 $1,545.66 449 $2,092.00 02-04-327-030 $546.34THM1 $1,545.66 448 $2,092.00 02-04-327-031 $546.34THM1 $1,545.66 447 $2,092.00 02-04-327-033 $546.34THM1 $1,545.66 454 $2,092.00 02-04-327-034 $546.34THM1 $1,545.66 453 $2,092.00 02-04-327-035 $546.34THM1 $1,545.66 452 $2,092.00 02-04-327-036 $546.34THM1 $1,545.66 451 $2,092.00 02-04-328-002 $546.34THM1 $1,545.66 351 $2,092.00 02-04-328-003 $546.34THM1 $1,545.66 352 $2,092.00 02-04-328-004 $546.34THM1 $1,545.66 353 $2,092.00 02-04-328-005 $546.34THM1 $1,545.66 354 $2,092.00 02-04-328-007 $546.34THM1 $1,545.66 355 $2,092.00 02-04-328-008 $546.34THM1 $1,545.66 356 $2,092.00 02-04-328-009 $546.34THM1 $1,545.66 357 $2,092.00 02-04-328-010 $546.34THM1 $1,545.66 358 $2,092.00 02-04-328-012 $546.34THM1 $1,545.66 359 $2,092.00 02-04-328-013 $546.34THM1 $1,545.66 360 $2,092.00 02-04-328-014 $546.34THM1 $1,545.66 361 $2,092.00 02-04-328-015 $546.34THM1 $1,545.66362$2,092.00 02-04-328-017 $546.34THM1 $1,545.66 363 $2,092.00 02-04-328-018 $546.34THM1 $1,545.66 364 $2,092.00 02-04-328-019 $546.34THM1 $1,545.66 365 $2,092.00 02-04-328-020 $546.34THM1 $1,545.66 366 $2,092.00 02-04-328-022 $546.34THM1 $1,545.66 367 $2,092.00 02-04-328-023 $546.34THM1 $1,545.66 368 $2,092.00 02-04-328-024 $546.34THM1 $1,545.66 369 $2,092.00 02-04-328-025 $546.34THM1 $1,545.66 370 $2,092.00 02-04-329-002 $546.34THM1 $1,545.66 175 $2,092.00 02-04-329-003 $546.34THM1 $1,545.66 176 $2,092.00 02-04-329-004 $546.34THM1 $1,545.66 177 $2,092.00 02-04-329-005 $546.34THM1 $1,545.66 178 $2,092.00 02-04-329-006 $546.34THM1 $1,545.66 179 $2,092.00 02-04-329-007 $546.34THM1 $1,545.66 180 $2,092.00 02-04-329-009 $546.34THM1 $1,545.66 181 $2,092.00 02-04-329-010 $546.34THM1 $1,545.66 182 $2,092.00 02-04-329-011 $546.34THM1 $1,545.66 183 $2,092.00 02-04-329-012 $546.34THM1 $1,545.66 184 $2,092.00 02-04-329-013 $546.34THM1 $1,545.66 185 $2,092.00 11/5/19 9:54AM Page 9 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-329-014 $546.34THM1 $1,545.66 186 $2,092.00 02-04-329-016 $546.34THM1 $1,545.66 187 $2,092.00 02-04-329-017 $546.34THM1 $1,545.66 188 $2,092.00 02-04-329-018 $546.34THM1 $1,545.66 189 $2,092.00 02-04-329-019 $546.34THM1 $1,545.66 190 $2,092.00 02-04-329-021 $546.34THM1 $1,545.66 191 $2,092.00 02-04-329-022 $546.34THM1 $1,545.66 192 $2,092.00 02-04-329-023 $546.34THM1 $1,545.66 193 $2,092.00 02-04-329-024 $546.34THM1 $1,545.66 194 $2,092.00 02-04-329-025 $546.34THM1 $1,545.66 195 $2,092.00 02-04-329-026 $546.34THM1 $1,545.66 196 $2,092.00 02-04-329-028 $546.34THM1 $1,545.66 197 $2,092.00 02-04-329-029 $546.34THM1 $1,545.66 198 $2,092.00 02-04-329-030 $546.34THM1 $1,545.66 199 $2,092.00 02-04-329-031 $546.34THM1 $1,545.66 200 $2,092.00 02-04-329-033 $546.34THM1 $1,545.66 201 $2,092.00 02-04-329-034 $546.34THM1 $1,545.66 202 $2,092.00 02-04-329-035 $546.34THM1 $1,545.66 203 $2,092.00 02-04-329-036 $546.34THM1 $1,545.66 204 $2,092.00 02-04-329-038 $546.34THM1 $1,545.66 205 $2,092.00 02-04-329-039 $546.34THM1 $1,545.66206$2,092.00 02-04-329-040 $546.34THM1 $1,545.66 207 $2,092.00 02-04-329-041 $546.34THM1 $1,545.66 208 $2,092.00 02-04-329-043 $546.34THM1 $1,545.66 209 $2,092.00 02-04-329-044 $546.34THM1 $1,545.66 210 $2,092.00 02-04-329-045 $546.34THM1 $1,545.66 211 $2,092.00 02-04-329-046 $546.34THM1 $1,545.66 212 $2,092.00 02-04-329-048 $546.34THM1 $1,545.66 213 $2,092.00 02-04-329-049 $546.34THM1 $1,545.66 214 $2,092.00 02-04-329-050 $546.34THM1 $1,545.66 215 $2,092.00 02-04-329-051 $546.34THM1 $1,545.66 216 $2,092.00 02-04-330-002 $546.34THM1 $1,545.66 312 $2,092.00 02-04-330-003 $546.34THM1 $1,545.66 311 $2,092.00 02-04-330-004 $546.34THM1 $1,545.66 310 $2,092.00 02-04-330-005 $546.34THM1 $1,545.66 309 $2,092.00 02-04-330-006 $546.34THM1 $1,545.66 308 $2,092.00 02-04-330-007 $546.34THM1 $1,545.66 307 $2,092.00 02-04-330-009 $546.34THM1 $1,545.66 275 $2,092.00 02-04-330-010 $546.34THM1 $1,545.66 276 $2,092.00 02-04-330-011 $546.34THM1 $1,545.66 277 $2,092.00 11/5/19 9:54AM Page 10 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-330-012 $546.34THM1 $1,545.66 278 $2,092.00 02-04-330-014 $546.34THM1 $1,545.66 279 $2,092.00 02-04-330-015 $546.34THM1 $1,545.66 263 $2,092.00 02-04-330-016 $546.34THM1 $1,545.66 262 $2,092.00 02-04-330-017 $546.34THM1 $1,545.66 261 $2,092.00 02-04-330-018 $546.34THM1 $1,545.66 283 $2,092.00 02-04-330-019 $546.34THM1 $1,545.66 284 $2,092.00 02-04-330-021 $546.34THM1 $1,545.66 303 $2,092.00 02-04-330-022 $546.34THM1 $1,545.66 304 $2,092.00 02-04-330-023 $546.34THM1 $1,545.66 305 $2,092.00 02-04-330-024 $546.34THM1 $1,545.66 306 $2,092.00 02-04-331-002 $546.34THM1 $1,545.66 274 $2,092.00 02-04-331-003 $546.34THM1 $1,545.66 273 $2,092.00 02-04-331-004 $546.34THM1 $1,545.66 272 $2,092.00 02-04-331-005 $546.34THM1 $1,545.66 271 $2,092.00 02-04-331-007 $546.34THM1 $1,545.66 270 $2,092.00 02-04-331-008 $546.34THM1 $1,545.66 269 $2,092.00 02-04-331-009 $546.34THM1 $1,545.66 268 $2,092.00 02-04-331-010 $546.34THM1 $1,545.66 267 $2,092.00 02-04-331-011 $546.34THM1 $1,545.66 266 $2,092.00 02-04-331-012 $546.34THM1 $1,545.66265$2,092.00 02-04-331-014 $546.34THM1 $1,545.66 264 $2,092.00 02-04-331-015 $546.34THM1 $1,545.66 263 $2,092.00 02-04-331-016 $546.34THM1 $1,545.66 262 $2,092.00 02-04-331-017 $546.34THM1 $1,545.66 261 $2,092.00 02-04-401-002 $546.34THM1 $1,545.66 217 $2,092.00 02-04-401-003 $546.34THM1 $1,545.66 218 $2,092.00 02-04-401-004 $546.34THM1 $1,545.66 219 $2,092.00 02-04-401-005 $546.34THM1 $1,545.66 220 $2,092.00 02-04-401-007 $546.34THM1 $1,545.66 221 $2,092.00 02-04-401-008 $546.34THM1 $1,545.66 222 $2,092.00 02-04-401-009 $546.34THM1 $1,545.66 223 $2,092.00 02-04-401-010 $546.34THM1 $1,545.66 224 $2,092.00 02-04-401-012 $546.34THM1 $1,545.66 225 $2,092.00 02-04-401-013 $546.34THM1 $1,545.66 226 $2,092.00 02-04-401-014 $546.34THM1 $1,545.66 227 $2,092.00 02-04-401-015 $546.34THM1 $1,545.66 228 $2,092.00 02-04-401-017 $546.34THM1 $1,545.66 229 $2,092.00 02-04-401-018 $546.34THM1 $1,545.66 230 $2,092.00 02-04-401-019 $546.34THM1 $1,545.66 231 $2,092.00 11/5/19 9:54AM Page 11 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-401-020 $546.34THM1 $1,545.66 232 $2,092.00 02-04-402-002 $546.34THM1 $1,545.66 285 $2,092.00 02-04-402-003 $546.34THM1 $1,545.66 286 $2,092.00 02-04-402-004 $546.34THM1 $1,545.66 287 $2,092.00 02-04-402-005 $546.34THM1 $1,545.66 288 $2,092.00 02-04-402-007 $546.34THM1 $1,545.66 289 $2,092.00 02-04-402-008 $546.34THM1 $1,545.66 290 $2,092.00 02-04-402-009 $546.34THM1 $1,545.66 291 $2,092.00 02-04-402-010 $546.34THM1 $1,545.66 292 $2,092.00 02-04-402-012 $546.34THM1 $1,545.66 293 $2,092.00 02-04-402-013 $546.34THM1 $1,545.66 294 $2,092.00 02-04-402-014 $546.34THM1 $1,545.66 295 $2,092.00 02-04-402-015 $546.34THM1 $1,545.66 296 $2,092.00 02-04-402-016 $546.34THM1 $1,545.66 297 $2,092.00 02-04-402-017 $546.34THM1 $1,545.66 298 $2,092.00 02-04-402-019 $546.34THM1 $1,545.66 299 $2,092.00 02-04-402-020 $546.34THM1 $1,545.66 300 $2,092.00 02-04-402-021 $546.34THM1 $1,545.66 301 $2,092.00 02-04-402-022 $546.34THM1 $1,545.66 302 $2,092.00 02-04-403-002 $546.34THM1 $1,545.66 233 $2,092.00 02-04-403-003 $546.34THM1 $1,545.66234$2,092.00 02-04-403-004 $546.34THM1 $1,545.66 235 $2,092.00 02-04-403-005 $546.34THM1 $1,545.66 236 $2,092.00 02-04-403-006 $546.34THM1 $1,545.66 237 $2,092.00 02-04-403-007 $546.34THM1 $1,545.66 238 $2,092.00 02-04-403-009 $546.34THM1 $1,545.66 239 $2,092.00 02-04-403-010 $546.34THM1 $1,545.66 240 $2,092.00 02-04-403-011 $546.34THM1 $1,545.66 241 $2,092.00 02-04-403-012 $546.34THM1 $1,545.66 242 $2,092.00 02-04-403-014 $546.34THM1 $1,545.66 243 $2,092.00 02-04-403-015 $546.34THM1 $1,545.66 244 $2,092.00 02-04-403-016 $546.34THM1 $1,545.66 245 $2,092.00 02-04-403-017 $546.34THM1 $1,545.66 246 $2,092.00 02-04-403-019 $546.34THM1 $1,545.66 247 $2,092.00 02-04-403-020 $546.34THM1 $1,545.66 248 $2,092.00 02-04-403-021 $546.34THM1 $1,545.66 249 $2,092.00 02-04-403-022 $546.34THM1 $1,545.66 250 $2,092.00 02-04-403-024 $546.34THM1 $1,545.66 251 $2,092.00 02-04-403-025 $546.34THM1 $1,545.66 252 $2,092.00 02-04-403-026 $546.34THM1 $1,545.66 253 $2,092.00 11/5/19 9:54AM Page 12 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-403-027 $546.34THM1 $1,545.66 254 $2,092.00 02-04-403-029 $546.34THM1 $1,545.66 255 $2,092.00 02-04-403-030 $546.34THM1 $1,545.66 256 $2,092.00 02-04-403-031 $546.34THM1 $1,545.66 257 $2,092.00 02-04-403-032 $546.34THM1 $1,545.66 258 $2,092.00 02-04-403-033 $546.34THM1 $1,545.66 259 $2,092.00 02-04-403-034 $546.34THM1 $1,545.66 260 $2,092.00 Subtotal $432,784.80280 $152,975.20$585,760.00 First Series - Condominium Property 02-04-390-018 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-019 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-020 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-021 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-022 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-023 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-024 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-025 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-026 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-027 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-028 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-029 $460.42CND1 $1,302.581628$1,763.00 02-04-390-030 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-031 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-032 $460.42CND1 $1,302.581628$1,763.00 02-04-390-033 $460.42CND1 $1,302.58 1628 $1,763.00 02-04-390-035 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-036 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-037 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-038 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-039 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-040 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-041 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-042 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-043 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-044 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-045 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-046 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-047 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-048 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-049 $460.42CND1 $1,302.58 1629 $1,763.00 02-04-390-050 $460.42CND1 $1,302.581629$1,763.00 11/5/19 9:54AM Page 13 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-390-052 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-053 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-054 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-055 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-056 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-057 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-058 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-059 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-060 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-061 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-062 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-063 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-064 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-065 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-066 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-067 $460.42CND1 $1,302.58 1630 $1,763.00 02-04-390-069 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-070 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-071 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-072 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-073 $460.42CND1 $1,302.581631$1,763.00 02-04-390-074 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-075 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-076 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-077 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-078 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-079 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-080 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-081 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-082 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-083 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-084 $460.42CND1 $1,302.58 1631 $1,763.00 02-04-390-086 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-087 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-088 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-089 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-090 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-091 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-092 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-093 $460.42CND1 $1,302.58 1632 $1,763.00 11/5/19 9:54AM Page 14 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-390-094 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-095 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-096 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-097 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-098 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-099 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-100 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-101 $460.42CND1 $1,302.58 1632 $1,763.00 02-04-390-228 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-229 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-230 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-231 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-232 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-233 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-234 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-235 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-236 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-237 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-238 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-239 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-240 $460.42CND1 $1,302.581633$1,763.00 02-04-390-241 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-242 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-243 $460.42CND1 $1,302.58 1633 $1,763.00 02-04-390-245 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-246 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-247 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-248 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-249 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-250 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-251 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-252 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-253 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-254 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-255 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-256 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-258 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-259 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-260 $460.42CND1 $1,302.58 1660 $1,763.00 02-04-390-262 $460.42CND1 $1,302.58 1659 $1,763.00 11/5/19 9:54AM Page 15 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-390-263 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-264 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-265 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-266 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-267 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-268 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-269 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-270 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-271 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-272 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-273 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-274 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-275 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-276 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-277 $460.42CND1 $1,302.58 1659 $1,763.00 02-04-390-312 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-313 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-314 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-315 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-316 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-317 $460.42CND1 $1,302.581657$1,763.00 02-04-390-318 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-320 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-321 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-322 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-323 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-324 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-325 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-326 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-327 $460.42CND1 $1,302.58 1657 $1,763.00 02-04-390-329 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-330 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-331 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-332 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-333 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-334 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-335 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-336 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-337 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-338 $460.42CND1 $1,302.58 1658 $1,763.00 11/5/19 9:54AM Page 16 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-390-339 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-340 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-341 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-342 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-343 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-344 $460.42CND1 $1,302.58 1658 $1,763.00 02-04-390-377 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-378 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-379 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-380 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-381 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-382 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-383 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-384 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-385 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-386 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-387 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-388 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-389 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-390 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-391 $460.42CND1 $1,302.581656$1,763.00 02-04-390-392 $460.42CND1 $1,302.58 1656 $1,763.00 02-04-390-411 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-412 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-413 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-414 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-415 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-416 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-417 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-418 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-419 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-420 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-421 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-422 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-423 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-424 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-425 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-426 $460.42CND1 $1,302.58 1655 $1,763.00 02-04-390-437 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-438 $460.42CND1 $1,302.58 1654 $1,763.00 11/5/19 9:54AM Page 17 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-390-439 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-440 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-441 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-442 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-443 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-444 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-445 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-446 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-447 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-448 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-449 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-450 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-451 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-452 $460.42CND1 $1,302.58 1654 $1,763.00 02-04-390-479 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-480 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-481 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-482 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-483 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-484 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-485 $460.42CND1 $1,302.581653$1,763.00 02-04-390-486 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-487 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-488 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-489 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-490 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-491 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-492 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-493 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-494 $460.42CND1 $1,302.58 1653 $1,763.00 02-04-390-513 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-514 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-515 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-516 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-517 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-518 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-519 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-520 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-521 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-522 $460.42CND1 $1,302.58 1651 $1,763.00 11/5/19 9:54AM Page 18 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-390-523 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-524 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-525 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-526 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-527 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-528 $460.42CND1 $1,302.58 1651 $1,763.00 02-04-390-547 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-548 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-549 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-550 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-551 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-552 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-553 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-554 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-555 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-556 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-557 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-558 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-559 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-560 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-390-561 $460.42CND1 $1,302.581652$1,763.00 02-04-390-562 $460.42CND1 $1,302.58 1652 $1,763.00 02-04-451-003 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-004 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-005 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-007 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-008 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-009 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-010 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-011 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-012 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-013 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-014 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-015 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-016 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-017 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-018 $460.42CND1 $1,302.58 1634 $1,763.00 02-04-451-020 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-021 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-022 $460.42CND1 $1,302.58 1635 $1,763.00 11/5/19 9:54AM Page 19 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLot 02-04-451-023 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-024 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-025 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-026 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-027 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-028 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-029 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-030 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-031 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-032 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-033 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-034 $460.42CND1 $1,302.58 1635 $1,763.00 02-04-451-035 $460.42CND1 $1,302.58 1635 $1,763.00 Subtotal $371,235.30285 $131,219.70$502,455.00 Prepaid Single Family Property 02-04-427-003 $2,581.00PREPAYS1 $0.00 1029 $2,581.00 Subtotal $0.001 $2,581.00$2,581.00 GRAND TOTALS (taxes levied)(maximum taxes)(taxes abated) $1,196,849.74772 $425,632.26$1,622,482.00 (# of units) 11/5/19 9:53AM Page 20 of 20 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. United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit Single Family Property 02-15-376-003 $681.58SFD1 $1,708.42326$2,390.00 02-15-376-004 $681.58SFD1 $1,708.42327$2,390.00 02-15-376-005 $681.58SFD1 $1,708.42328$2,390.00 02-15-376-006 $681.58SFD1 $1,708.42329$2,390.00 02-15-376-007 $681.58SFD1 $1,708.42330$2,390.00 02-15-376-008 $681.58SFD1 $1,708.42331$2,390.00 02-15-376-009 $681.58SFD1 $1,708.42332$2,390.00 02-15-376-010 $681.58SFD1 $1,708.42333$2,390.00 02-15-376-011 $681.58SFD1 $1,708.42334$2,390.00 02-15-376-015 $681.58SFD1 $1,708.42339$2,390.00 02-15-376-016 $681.58SFD1 $1,708.42340$2,390.00 02-15-376-017 $681.58SFD1 $1,708.42341$2,390.00 02-15-376-018 $681.58SFD1 $1,708.42342$2,390.00 02-15-376-019 $681.58SFD1 $1,708.42343$2,390.00 02-15-376-020 $681.58SFD1 $1,708.42344$2,390.00 02-15-376-021 $681.58SFD1 $1,708.42345$2,390.00 02-15-376-022 $681.58SFD1 $1,708.42346$2,390.00 02-15-376-023 $681.58SFD1 $1,708.42347$2,390.00 02-15-376-024 $681.58SFD1 $1,708.42348$2,390.00 02-15-376-025 $681.58SFD1 $1,708.42352$2,390.00 02-15-376-026 $681.58SFD1 $1,708.42353$2,390.00 02-15-376-027 $681.58SFD1 $1,708.42354$2,390.00 02-22-103-003 $681.58SFD1 $1,708.42325$2,390.00 02-22-103-004 $681.58SFD1 $1,708.42324$2,390.00 02-22-103-005 $681.58SFD1 $1,708.42323$2,390.00 02-22-126-009 $681.58SFD1 $1,708.42321$2,390.00 02-22-126-010 $681.58SFD1 $1,708.42320$2,390.00 02-22-126-011 $681.58SFD1 $1,708.42319$2,390.00 02-22-126-012 $681.58SFD1 $1,708.42318$2,390.00 02-22-126-013 $681.58SFD1 $1,708.42317$2,390.00 02-22-126-014 $681.58SFD1 $1,708.42316$2,390.00 02-22-126-016 $681.58SFD1 $1,708.42314$2,390.00 02-22-126-017 $681.58SFD1 $1,708.42313$2,390.00 02-22-126-018 $681.58SFD1 $1,708.42312$2,390.00 02-22-126-019 $681.58SFD1 $1,708.42311$2,390.00 02-22-126-020 $681.58SFD1 $1,708.42310$2,390.00 02-22-126-021 $681.58SFD1 $1,708.42309$2,390.00 02-22-127-002 $681.58SFD1 $1,708.42381$2,390.00 02-22-127-003 $681.58SFD1 $1,708.42380$2,390.00 11/5/19 9:47AM Page 1 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-127-004 $681.58SFD1 $1,708.42379$2,390.00 02-22-127-005 $681.58SFD1 $1,708.42378$2,390.00 02-22-127-006 $681.58SFD1 $1,708.42377$2,390.00 02-22-127-007 $681.58SFD1 $1,708.42376$2,390.00 02-22-127-008 $681.58SFD1 $1,708.42375$2,390.00 02-22-127-009 $681.58SFD1 $1,708.42374$2,390.00 02-22-127-010 $681.58SFD1 $1,708.42387$2,390.00 02-22-127-011 $681.58SFD1 $1,708.42386$2,390.00 02-22-127-012 $681.58SFD1 $1,708.42385$2,390.00 02-22-127-013 $681.58SFD1 $1,708.42384$2,390.00 02-22-127-014 $681.58SFD1 $1,708.42383$2,390.00 02-22-127-015 $681.58SFD1 $1,708.42382$2,390.00 02-22-128-002 $681.58SFD1 $1,708.42350$2,390.00 02-22-128-003 $681.58SFD1 $1,708.42351$2,390.00 02-22-129-001 $681.58SFD1 $1,708.42355$2,390.00 02-22-129-002 $681.58SFD1 $1,708.42356$2,390.00 02-22-129-003 $681.58SFD1 $1,708.42357$2,390.00 02-22-129-004 $681.58SFD1 $1,708.42358$2,390.00 02-22-129-005 $681.58SFD1 $1,708.42359$2,390.00 02-22-129-006 $681.58SFD1 $1,708.42360$2,390.00 02-22-129-007 $681.58SFD1 $1,708.42361$2,390.00 02-22-129-008 $681.58SFD1 $1,708.42362$2,390.00 02-22-129-009 $681.58SFD1 $1,708.42363$2,390.00 02-22-129-010 $681.58SFD1 $1,708.42364$2,390.00 02-22-129-011 $681.58SFD1 $1,708.42365$2,390.00 02-22-129-012 $681.58SFD1 $1,708.42366$2,390.00 02-22-129-013 $681.58SFD1 $1,708.42367$2,390.00 02-22-129-014 $681.58SFD1 $1,708.42368$2,390.00 02-22-129-015 $681.58SFD1 $1,708.42369$2,390.00 02-22-129-016 $681.58SFD1 $1,708.42370$2,390.00 02-22-129-017 $681.58SFD1 $1,708.42371$2,390.00 02-22-129-018 $681.58SFD1 $1,708.42372$2,390.00 02-22-173-001 $681.58SFD1 $1,708.42292$2,390.00 02-22-173-002 $681.58SFD1 $1,708.42293$2,390.00 02-22-173-003 $681.58SFD1 $1,708.42294$2,390.00 02-22-173-004 $681.58SFD1 $1,708.42295$2,390.00 02-22-173-005 $681.58SFD1 $1,708.42296$2,390.00 02-22-173-006 $681.58SFD1 $1,708.42297$2,390.00 02-22-173-007 $681.58SFD1 $1,708.42298$2,390.00 11/5/19 9:47AM Page 2 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-173-008 $681.58SFD1 $1,708.42299$2,390.00 02-22-173-009 $681.58SFD1 $1,708.42300$2,390.00 02-22-173-010 $681.58SFD1 $1,708.42301$2,390.00 02-22-173-011 $681.58SFD1 $1,708.42302$2,390.00 02-22-173-012 $681.58SFD1 $1,708.42303$2,390.00 02-22-173-013 $681.58SFD1 $1,708.42304$2,390.00 02-22-173-014 $681.58SFD1 $1,708.42305$2,390.00 02-22-173-015 $681.58SFD1 $1,708.42306$2,390.00 02-22-173-016 $681.58SFD1 $1,708.42307$2,390.00 02-22-174-001 $681.58SFD1 $1,708.42250$2,390.00 02-22-174-002 $681.58SFD1 $1,708.42251$2,390.00 02-22-174-003 $681.58SFD1 $1,708.42252$2,390.00 02-22-174-004 $681.58SFD1 $1,708.42253$2,390.00 02-22-174-005 $681.58SFD1 $1,708.42254$2,390.00 02-22-174-006 $681.58SFD1 $1,708.42255$2,390.00 02-22-174-007 $681.58SFD1 $1,708.42256$2,390.00 02-22-174-008 $681.58SFD1 $1,708.42257$2,390.00 02-22-174-009 $681.58SFD1 $1,708.42258$2,390.00 02-22-174-010 $681.58SFD1 $1,708.42259$2,390.00 02-22-174-011 $681.58SFD1 $1,708.42260$2,390.00 02-22-174-012 $681.58SFD1 $1,708.42261$2,390.00 02-22-174-013 $681.58SFD1 $1,708.42262$2,390.00 02-22-174-014 $681.58SFD1 $1,708.42263$2,390.00 02-22-174-015 $681.58SFD1 $1,708.42264$2,390.00 02-22-175-003 $681.58SFD1 $1,708.42266$2,390.00 02-22-175-004 $681.58SFD1 $1,708.42267$2,390.00 02-22-175-005 $681.58SFD1 $1,708.42268$2,390.00 02-22-175-006 $681.58SFD1 $1,708.42269$2,390.00 02-22-175-007 $681.58SFD1 $1,708.42270$2,390.00 02-22-175-008 $681.58SFD1 $1,708.42271$2,390.00 02-22-175-009 $681.58SFD1 $1,708.42272$2,390.00 02-22-175-010 $681.58SFD1 $1,708.42273$2,390.00 02-22-175-011 $681.58SFD1 $1,708.42274$2,390.00 02-22-175-012 $681.58SFD1 $1,708.42275$2,390.00 02-22-175-013 $681.58SFD1 $1,708.42276$2,390.00 02-22-175-014 $681.58SFD1 $1,708.42277$2,390.00 02-22-175-015 $681.58SFD1 $1,708.42278$2,390.00 02-22-175-016 $681.58SFD1 $1,708.42279$2,390.00 02-22-175-017 $681.58SFD1 $1,708.42280$2,390.00 11/5/19 9:47AM Page 3 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-175-018 $681.58SFD1 $1,708.42281$2,390.00 02-22-175-019 $681.58SFD1 $1,708.42282$2,390.00 02-22-175-020 $681.58SFD1 $1,708.42283$2,390.00 02-22-175-021 $681.58SFD1 $1,708.42284$2,390.00 02-22-175-022 $681.58SFD1 $1,708.42285$2,390.00 02-22-175-023 $681.58SFD1 $1,708.42286$2,390.00 02-22-175-024 $681.58SFD1 $1,708.42287$2,390.00 02-22-175-025 $681.58SFD1 $1,708.42288$2,390.00 02-22-175-026 $681.58SFD1 $1,708.42289$2,390.00 02-22-175-027 $681.58SFD1 $1,708.42290$2,390.00 02-22-175-028 $681.58SFD1 $1,708.42291$2,390.00 02-22-176-008 $681.58SFD1 $1,708.42231$2,390.00 02-22-176-009 $681.58SFD1 $1,708.42232$2,390.00 02-22-176-010 $681.58SFD1 $1,708.42233$2,390.00 02-22-176-011 $681.58SFD1 $1,708.42234$2,390.00 02-22-176-013 $681.58SFD1 $1,708.42236$2,390.00 02-22-176-014 $681.58SFD1 $1,708.42237$2,390.00 02-22-176-015 $681.58SFD1 $1,708.42238$2,390.00 02-22-176-016 $681.58SFD1 $1,708.42239$2,390.00 02-22-176-017 $681.58SFD1 $1,708.42240$2,390.00 02-22-176-019 $681.58SFD1 $1,708.42242$2,390.00 02-22-176-020 $681.58SFD1 $1,708.42243$2,390.00 02-22-176-021 $681.58SFD1 $1,708.42244$2,390.00 02-22-176-022 $681.58SFD1 $1,708.42245$2,390.00 02-22-176-023 $681.58SFD1 $1,708.42246$2,390.00 02-22-176-024 $681.58SFD1 $1,708.42247$2,390.00 02-22-176-025 $681.58SFD1 $1,708.42248$2,390.00 02-22-177-001 $681.58SFD1 $1,708.42131$2,390.00 02-22-177-002 $681.58SFD1 $1,708.42130$2,390.00 02-22-177-003 $681.58SFD1 $1,708.42129$2,390.00 02-22-177-004 $681.58SFD1 $1,708.42128$2,390.00 02-22-177-005 $681.58SFD1 $1,708.42127$2,390.00 02-22-178-001 $681.58SFD1 $1,708.422$2,390.00 02-22-178-002 $681.58SFD1 $1,708.423$2,390.00 02-22-254-002 $681.58SFD1 $1,708.424$2,390.00 02-22-254-003 $681.58SFD1 $1,708.425$2,390.00 02-22-254-004 $681.58SFD1 $1,708.426$2,390.00 02-22-254-005 $681.58SFD1 $1,708.427$2,390.00 02-22-254-006 $681.58SFD1 $1,708.428$2,390.00 11/5/19 9:47AM Page 4 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-254-007 $681.58SFD1 $1,708.429$2,390.00 02-22-254-008 $681.58SFD1 $1,708.4210$2,390.00 02-22-254-009 $681.58SFD1 $1,708.4211$2,390.00 02-22-254-010 $681.58SFD1 $1,708.4212$2,390.00 02-22-254-012 $681.58SFD1 $1,708.4214$2,390.00 02-22-255-001 $681.58SFD1 $1,708.42126$2,390.00 02-22-255-002 $681.58SFD1 $1,708.42125$2,390.00 02-22-255-003 $681.58SFD1 $1,708.42124$2,390.00 02-22-255-004 $681.58SFD1 $1,708.42123$2,390.00 02-22-255-006 $681.58SFD1 $1,708.42121$2,390.00 02-22-255-007 $681.58SFD1 $1,708.42120$2,390.00 02-22-255-008 $681.58SFD1 $1,708.42119$2,390.00 02-22-255-009 $681.58SFD1 $1,708.42118$2,390.00 02-22-255-010 $681.58SFD1 $1,708.42117$2,390.00 02-22-255-011 $681.58SFD1 $1,708.42116$2,390.00 02-22-255-012 $681.58SFD1 $1,708.42115$2,390.00 02-22-255-013 $681.58SFD1 $1,708.42114$2,390.00 02-22-255-032 $681.58SFD1 $1,708.4213$2,390.00 02-22-255-033 $681.58SFD1 $1,708.4214$2,390.00 02-22-255-034 $681.58SFD1 $1,708.4215$2,390.00 02-22-255-035 $681.58SFD1 $1,708.4216$2,390.00 02-22-255-036 $681.58SFD1 $1,708.4217$2,390.00 02-22-255-037 $681.58SFD1 $1,708.4218$2,390.00 02-22-255-038 $681.58SFD1 $1,708.4219$2,390.00 02-22-255-039 $681.58SFD1 $1,708.4220$2,390.00 02-22-255-040 $681.58SFD1 $1,708.4221$2,390.00 02-22-255-041 $681.58SFD1 $1,708.4222$2,390.00 02-22-255-042 $681.58SFD1 $1,708.4223$2,390.00 02-22-255-043 $681.58SFD1 $1,708.4224$2,390.00 02-22-255-044 $681.58SFD1 $1,708.4225$2,390.00 02-22-255-045 $681.58SFD1 $1,708.4226$2,390.00 02-22-255-046 $681.58SFD1 $1,708.4227$2,390.00 02-22-255-047 $681.58SFD1 $1,708.4228$2,390.00 02-22-255-048 $681.58SFD1 $1,708.4229$2,390.00 02-22-255-049 $681.58SFD1 $1,708.4230$2,390.00 02-22-255-050 $681.58SFD1 $1,708.4231$2,390.00 02-22-255-051 $681.58SFD1 $1,708.4232$2,390.00 02-22-255-052 $681.58SFD1 $1,708.4233$2,390.00 02-22-255-053 $681.58SFD1 $1,708.4234$2,390.00 11/5/19 9:47AM Page 5 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-256-001 $681.58SFD1 $1,708.4215$2,390.00 02-22-256-002 $681.58SFD1 $1,708.4216$2,390.00 02-22-256-003 $681.58SFD1 $1,708.4217$2,390.00 02-22-256-005 $681.58SFD1 $1,708.4219$2,390.00 02-22-256-006 $681.58SFD1 $1,708.4220$2,390.00 02-22-256-007 $681.58SFD1 $1,708.4221$2,390.00 02-22-256-008 $681.58SFD1 $1,708.4222$2,390.00 02-22-256-009 $681.58SFD1 $1,708.4223$2,390.00 02-22-256-010 $681.58SFD1 $1,708.4224$2,390.00 02-22-256-011 $681.58SFD1 $1,708.4225$2,390.00 02-22-256-012 $681.58SFD1 $1,708.4226$2,390.00 02-22-257-001 $681.58SFD1 $1,708.42113$2,390.00 02-22-257-011 $681.58SFD1 $1,708.42170$2,390.00 02-22-257-012 $681.58SFD1 $1,708.42169$2,390.00 02-22-257-014 $681.58SFD1 $1,708.42167$2,390.00 02-22-257-015 $681.58SFD1 $1,708.42166$2,390.00 02-22-257-016 $681.58SFD1 $1,708.42165$2,390.00 02-22-257-017 $681.58SFD1 $1,708.42164$2,390.00 02-22-257-018 $681.58SFD1 $1,708.42163$2,390.00 02-22-257-019 $681.58SFD1 $1,708.42162$2,390.00 02-22-257-020 $681.58SFD1 $1,708.42111$2,390.00 02-22-257-021 $681.58SFD1 $1,708.42112$2,390.00 02-22-257-023 $681.58SFD1 $1,708.421$2,390.00 02-22-257-024 $681.58SFD1 $1,708.422$2,390.00 02-22-257-025 $681.58SFD1 $1,708.423$2,390.00 02-22-257-026 $681.58SFD1 $1,708.424$2,390.00 02-22-257-027 $681.58SFD1 $1,708.425$2,390.00 02-22-257-028 $681.58SFD1 $1,708.426$2,390.00 02-22-257-029 $681.58SFD1 $1,708.427$2,390.00 02-22-257-031 $681.58SFD1 $1,708.429$2,390.00 02-22-257-032 $681.58SFD1 $1,708.4210$2,390.00 02-22-258-001 $681.58SFD1 $1,708.42110$2,390.00 02-22-258-002 $681.58SFD1 $1,708.42186$2,390.00 02-22-258-003 $681.58SFD1 $1,708.42185$2,390.00 02-22-258-004 $681.58SFD1 $1,708.42184$2,390.00 02-22-258-005 $681.58SFD1 $1,708.42183$2,390.00 02-22-258-006 $681.58SFD1 $1,708.42182$2,390.00 02-22-258-007 $681.58SFD1 $1,708.42181$2,390.00 02-22-258-009 $681.58SFD1 $1,708.42179$2,390.00 11/5/19 9:47AM Page 6 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-258-010 $681.58SFD1 $1,708.42192$2,390.00 02-22-258-011 $681.58SFD1 $1,708.42191$2,390.00 02-22-258-012 $681.58SFD1 $1,708.42190$2,390.00 02-22-258-013 $681.58SFD1 $1,708.42189$2,390.00 02-22-258-014 $681.58SFD1 $1,708.42188$2,390.00 02-22-258-015 $681.58SFD1 $1,708.42187$2,390.00 02-22-258-016 $681.58SFD1 $1,708.42109$2,390.00 02-22-259-001 $681.58SFD1 $1,708.4291$2,390.00 02-22-275-001 $681.58SFD1 $1,708.4227$2,390.00 02-22-275-002 $681.58SFD1 $1,708.4228$2,390.00 02-22-275-003 $681.58SFD1 $1,708.4229$2,390.00 02-22-275-004 $681.58SFD1 $1,708.4230$2,390.00 02-22-275-005 $681.58SFD1 $1,708.4231$2,390.00 02-22-275-006 $681.58SFD1 $1,708.4232$2,390.00 02-22-275-007 $681.58SFD1 $1,708.4233$2,390.00 02-22-275-008 $681.58SFD1 $1,708.4234$2,390.00 02-22-275-009 $681.58SFD1 $1,708.4235$2,390.00 02-22-275-010 $681.58SFD1 $1,708.4236$2,390.00 02-22-275-011 $681.58SFD1 $1,708.4237$2,390.00 02-22-277-002 $681.58SFD1 $1,708.42107$2,390.00 02-22-277-003 $681.58SFD1 $1,708.42106$2,390.00 02-22-277-004 $681.58SFD1 $1,708.42105$2,390.00 02-22-277-005 $681.58SFD1 $1,708.42104$2,390.00 02-22-277-006 $681.58SFD1 $1,708.4293$2,390.00 02-22-277-007 $681.58SFD1 $1,708.4292$2,390.00 02-22-352-004 $681.58SFD1 $1,708.42173$2,390.00 02-22-352-006 $681.58SFD1 $1,708.42171$2,390.00 02-22-353-001 $681.58SFD1 $1,708.42178$2,390.00 02-22-353-003 $681.58SFD1 $1,708.42176$2,390.00 02-22-353-005 $681.58SFD1 $1,708.42197$2,390.00 02-22-353-006 $681.58SFD1 $1,708.42196$2,390.00 02-22-353-007 $681.58SFD1 $1,708.42195$2,390.00 02-22-353-008 $681.58SFD1 $1,708.42194$2,390.00 02-22-353-009 $681.58SFD1 $1,708.42193$2,390.00 02-22-354-001 $681.58SFD1 $1,708.4290$2,390.00 02-22-354-002 $681.58SFD1 $1,708.4289$2,390.00 02-22-354-003 $681.58SFD1 $1,708.4288$2,390.00 02-22-354-004 $681.58SFD1 $1,708.42198$2,390.00 02-22-354-005 $681.58SFD1 $1,708.42199$2,390.00 11/5/19 9:47AM Page 7 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-354-006 $681.58SFD1 $1,708.42200$2,390.00 02-22-354-007 $681.58SFD1 $1,708.42201$2,390.00 02-22-354-008 $681.58SFD1 $1,708.42202$2,390.00 02-22-354-009 $681.58SFD1 $1,708.4278$2,390.00 02-22-354-010 $681.58SFD1 $1,708.4279$2,390.00 02-22-354-011 $681.58SFD1 $1,708.4280$2,390.00 02-22-358-001 $681.58SFD1 $1,708.4277$2,390.00 02-22-478-001 $681.58SFD1 $1,708.4287$2,390.00 02-22-478-002 $681.58SFD1 $1,708.4286$2,390.00 02-22-478-003 $681.58SFD1 $1,708.4285$2,390.00 02-22-478-004 $681.58SFD1 $1,708.4284$2,390.00 02-22-478-005 $681.58SFD1 $1,708.4283$2,390.00 02-22-478-006 $681.58SFD1 $1,708.4282$2,390.00 02-22-478-007 $681.58SFD1 $1,708.4281$2,390.00 02-22-479-001 $681.58SFD1 $1,708.4276$2,390.00 02-22-479-002 $681.58SFD1 $1,708.4275$2,390.00 02-22-479-003 $681.58SFD1 $1,708.4274$2,390.00 02-22-479-004 $681.58SFD1 $1,708.4273$2,390.00 02-22-479-005 $681.58SFD1 $1,708.4272$2,390.00 02-22-479-006 $681.58SFD1 $1,708.4271$2,390.00 02-22-479-007 $681.58SFD1 $1,708.4270$2,390.00 02-22-479-008 $681.58SFD1 $1,708.4269$2,390.00 02-22-479-009 $681.58SFD1 $1,708.4268$2,390.00 02-22-479-010 $681.58SFD1 $1,708.4267$2,390.00 02-22-479-011 $681.58SFD1 $1,708.4266$2,390.00 02-22-480-001 $681.58SFD1 $1,708.4294$2,390.00 02-22-480-002 $681.58SFD1 $1,708.4295$2,390.00 02-22-480-003 $681.58SFD1 $1,708.4296$2,390.00 02-22-480-004 $681.58SFD1 $1,708.4297$2,390.00 02-22-480-005 $681.58SFD1 $1,708.4298$2,390.00 02-22-480-006 $681.58SFD1 $1,708.4299$2,390.00 02-22-480-007 $681.58SFD1 $1,708.42100$2,390.00 02-22-480-008 $681.58SFD1 $1,708.42101$2,390.00 02-22-480-009 $681.58SFD1 $1,708.42102$2,390.00 02-22-480-010 $681.58SFD1 $1,708.42103$2,390.00 02-22-481-001 $681.58SFD1 $1,708.4238$2,390.00 02-22-481-002 $681.58SFD1 $1,708.4239$2,390.00 02-22-481-003 $681.58SFD1 $1,708.4240$2,390.00 02-22-481-004 $681.58SFD1 $1,708.4241$2,390.00 11/5/19 9:47AM Page 8 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-481-005 $681.58SFD1 $1,708.4242$2,390.00 02-22-481-006 $681.58SFD1 $1,708.4243$2,390.00 02-22-481-007 $681.58SFD1 $1,708.4244$2,390.00 02-22-481-008 $681.58SFD1 $1,708.4245$2,390.00 02-22-481-009 $681.58SFD1 $1,708.4246$2,390.00 02-22-481-010 $681.58SFD1 $1,708.4247$2,390.00 02-22-481-011 $681.58SFD1 $1,708.4248$2,390.00 02-22-481-012 $681.58SFD1 $1,708.4249$2,390.00 02-22-481-013 $681.58SFD1 $1,708.4250$2,390.00 02-22-481-014 $681.58SFD1 $1,708.4251$2,390.00 02-22-481-015 $681.58SFD1 $1,708.4252$2,390.00 02-22-481-016 $681.58SFD1 $1,708.4253$2,390.00 02-22-481-017 $681.58SFD1 $1,708.4254$2,390.00 02-22-481-018 $681.58SFD1 $1,708.4255$2,390.00 02-22-481-019 $681.58SFD1 $1,708.4256$2,390.00 02-22-481-020 $681.58SFD1 $1,708.4257$2,390.00 02-22-481-021 $681.58SFD1 $1,708.4258$2,390.00 02-22-481-022 $681.58SFD1 $1,708.4259$2,390.00 02-22-481-023 $681.58SFD1 $1,708.4260$2,390.00 02-22-481-024 $681.58SFD1 $1,708.4261$2,390.00 02-22-481-025 $681.58SFD1 $1,708.4262$2,390.00 02-22-481-026 $681.58SFD1 $1,708.4263$2,390.00 02-22-481-027 $681.58SFD1 $1,708.4264$2,390.00 Subtotal $572,320.70335 $228,329.30$800,650.00 Townhome Property 02-22-230-004 $579.78THM1 $1,453.22227$2,033.001 02-22-230-005 $579.78THM1 $1,453.22227$2,033.002 02-22-230-006 $579.78THM1 $1,453.22227$2,033.003 02-22-230-007 $579.78THM1 $1,453.22227$2,033.004 02-22-230-008 $579.78THM1 $1,453.22227$2,033.005 02-22-230-010 $579.78THM1 $1,453.22226$2,033.001 02-22-230-011 $579.78THM1 $1,453.22226$2,033.002 02-22-230-012 $579.78THM1 $1,453.22226$2,033.003 02-22-230-013 $579.78THM1 $1,453.22226$2,033.004 02-22-230-014 $579.78THM1 $1,453.22226$2,033.005 02-22-351-003 $579.78THM1 $1,453.22149$2,033.001 02-22-351-004 $579.78THM1 $1,453.22149$2,033.002 02-22-351-005 $579.78THM1 $1,453.22149$2,033.003 02-22-351-006 $579.78THM1 $1,453.22149$2,033.004 02-22-351-007 $579.78THM1 $1,453.22149$2,033.005 11/5/19 9:47AM Page 9 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-351-008 $579.78THM1 $1,453.22149$2,033.006 02-22-351-010 $579.78THM1 $1,453.22150$2,033.001 02-22-351-011 $579.78THM1 $1,453.22150$2,033.002 02-22-351-012 $579.78THM1 $1,453.22150$2,033.003 02-22-351-013 $579.78THM1 $1,453.22150$2,033.004 02-22-351-014 $579.78THM1 $1,453.22150$2,033.005 02-22-351-015 $579.78THM1 $1,453.22150$2,033.006 02-22-352-007 $579.78THM1 $1,453.22151$2,033.001 02-22-352-008 $579.78THM1 $1,453.22151$2,033.002 02-22-352-009 $579.78THM1 $1,453.22151$2,033.003 02-22-352-010 $579.78THM1 $1,453.22151$2,033.004 02-22-352-012 $579.78THM1 $1,453.22152$2,033.001 02-22-352-013 $579.78THM1 $1,453.22152$2,033.002 02-22-352-014 $579.78THM1 $1,453.22152$2,033.003 02-22-352-015 $579.78THM1 $1,453.22152$2,033.004 02-22-355-001 $2,898.90THM5 $7,266.10222$10,165.00 02-22-355-002 $2,898.90THM5 $7,266.10223$10,165.00 02-22-355-005 $579.78THM1 $1,453.22225$2,033.001 02-22-355-006 $579.78THM1 $1,453.22225$2,033.002 02-22-355-007 $579.78THM1 $1,453.22225$2,033.003 02-22-355-008 $579.78THM1 $1,453.22225$2,033.004 02-22-355-009 $579.78THM1 $1,453.22225$2,033.005 02-22-355-011 $579.78THM1 $1,453.22224$2,033.001 02-22-355-012 $579.78THM1 $1,453.22224$2,033.002 02-22-355-013 $579.78THM1 $1,453.22224$2,033.003 02-22-355-014 $579.78THM1 $1,453.22224$2,033.004 02-22-355-015 $579.78THM1 $1,453.22224$2,033.005 02-22-356-009 $579.78THM1 $1,453.22218$2,033.001 02-22-356-010 $579.78THM1 $1,453.22218$2,033.002 02-22-356-011 $579.78THM1 $1,453.22218$2,033.003 02-22-356-012 $579.78THM1 $1,453.22218$2,033.004 02-22-356-013 $579.78THM1 $1,453.22218$2,033.005 02-22-356-014 $579.78THM1 $1,453.22218$2,033.006 02-22-356-016 $579.78THM1 $1,453.22217$2,033.001 02-22-356-017 $579.78THM1 $1,453.22217$2,033.002 02-22-356-018 $579.78THM1 $1,453.22217$2,033.003 02-22-356-019 $579.78THM1 $1,453.22217$2,033.004 02-22-356-020 $579.78THM1 $1,453.22217$2,033.005 02-22-356-021 $579.78THM1 $1,453.22217$2,033.006 11/5/19 9:47AM Page 10 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-356-023 $579.78THM1 $1,453.22216$2,033.001 02-22-356-024 $579.78THM1 $1,453.22216$2,033.002 02-22-356-025 $579.78THM1 $1,453.22216$2,033.003 02-22-356-026 $579.78THM1 $1,453.22216$2,033.004 02-22-356-027 $579.78THM1 $1,453.22216$2,033.005 02-22-356-029 $579.78THM1 $1,453.22215$2,033.001 02-22-356-030 $579.78THM1 $1,453.22215$2,033.002 02-22-356-031 $579.78THM1 $1,453.22215$2,033.003 02-22-356-032 $579.78THM1 $1,453.22215$2,033.004 02-22-356-033 $579.78THM1 $1,453.22215$2,033.005 02-22-356-036 $579.78THM1 $1,453.22214$2,033.002 02-22-356-038 $579.78THM1 $1,453.22214$2,033.004 02-22-356-042 $579.78THM1 $1,453.22220$2,033.002 02-22-356-043 $579.78THM1 $1,453.22220$2,033.003 02-22-356-044 $579.78THM1 $1,453.22220$2,033.004 02-22-356-045 $579.78THM1 $1,453.22220$2,033.005 02-22-356-046 $579.78THM1 $1,453.22220$2,033.006 02-22-356-048 $579.78THM1 $1,453.22219$2,033.001 02-22-356-049 $579.78THM1 $1,453.22219$2,033.002 02-22-356-050 $579.78THM1 $1,453.22219$2,033.003 02-22-356-051 $579.78THM1 $1,453.22219$2,033.004 02-22-356-052 $579.78THM1 $1,453.22219$2,033.005 02-22-356-053 $579.78THM1 $1,453.22219$2,033.006 02-22-356-055 $579.78THM1 $1,453.22221$2,033.001 02-22-356-056 $579.78THM1 $1,453.22221$2,033.002 02-22-356-057 $579.78THM1 $1,453.22221$2,033.003 02-22-356-058 $579.78THM1 $1,453.22221$2,033.004 02-22-357-011 $2,898.90THM5 $7,266.10203$10,165.00 02-22-357-012 $579.78THM1 $1,453.22204$2,033.001 02-22-357-013 $579.78THM1 $1,453.22204$2,033.002 02-22-357-014 $579.78THM1 $1,453.22204$2,033.003 02-22-357-015 $579.78THM1 $1,453.22204$2,033.004 02-22-357-016 $579.78THM1 $1,453.22204$2,033.005 02-22-357-018 $579.78THM1 $1,453.22206$2,033.001 02-22-357-019 $579.78THM1 $1,453.22206$2,033.002 02-22-357-020 $579.78THM1 $1,453.22206$2,033.003 02-22-357-021 $579.78THM1 $1,453.22206$2,033.004 02-22-357-022 $579.78THM1 $1,453.22206$2,033.005 02-22-357-024 $579.78THM1 $1,453.22205$2,033.001 11/5/19 9:47AM Page 11 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-22-357-025 $579.78THM1 $1,453.22205$2,033.002 02-22-357-026 $579.78THM1 $1,453.22205$2,033.003 02-22-357-027 $579.78THM1 $1,453.22205$2,033.004 02-22-357-028 $579.78THM1 $1,453.22205$2,033.005 02-22-357-030 $579.78THM1 $1,453.22207$2,033.001 02-22-357-031 $579.78THM1 $1,453.22207$2,033.002 02-22-357-032 $579.78THM1 $1,453.22207$2,033.003 02-22-357-033 $579.78THM1 $1,453.22207$2,033.004 02-22-357-034 $579.78THM1 $1,453.22207$2,033.005 02-22-357-036 $579.78THM1 $1,453.22208$2,033.001 02-22-357-037 $579.78THM1 $1,453.22208$2,033.002 02-22-357-038 $579.78THM1 $1,453.22208$2,033.003 02-22-357-039 $579.78THM1 $1,453.22208$2,033.004 02-22-357-040 $579.78THM1 $1,453.22208$2,033.005 02-22-357-042 $579.78THM1 $1,453.22209$2,033.001 02-22-357-043 $579.78THM1 $1,453.22209$2,033.002 02-22-357-044 $579.78THM1 $1,453.22209$2,033.003 02-22-357-045 $579.78THM1 $1,453.22209$2,033.004 02-22-357-046 $579.78THM1 $1,453.22209$2,033.005 02-22-357-048 $579.78THM1 $1,453.22210$2,033.001 02-22-357-049 $579.78THM1 $1,453.22210$2,033.002 02-22-357-050 $579.78THM1 $1,453.22210$2,033.003 02-22-357-051 $579.78THM1 $1,453.22210$2,033.004 02-22-357-052 $579.78THM1 $1,453.22210$2,033.005 02-22-357-054 $579.78THM1 $1,453.22211$2,033.001 02-22-357-055 $579.78THM1 $1,453.22211$2,033.002 02-22-357-056 $579.78THM1 $1,453.22211$2,033.003 02-22-357-057 $579.78THM1 $1,453.22211$2,033.004 02-22-357-058 $579.78THM1 $1,453.22211$2,033.005 02-22-357-059 $579.78THM1 $1,453.22211$2,033.006 02-22-357-062 $579.78THM1 $1,453.22212$2,033.002 02-22-357-063 $579.78THM1 $1,453.22212$2,033.003 02-22-357-064 $579.78THM1 $1,453.22212$2,033.004 02-22-357-065 $579.78THM1 $1,453.22212$2,033.005 02-22-357-069 $579.78THM1 $1,453.22213$2,033.002 02-22-357-070 $579.78THM1 $1,453.22213$2,033.003 02-22-357-071 $579.78THM1 $1,453.22213$2,033.004 Subtotal $206,357.24142 $82,328.76$288,686.00 Prepaid Single Family Property 02-15-376-012 $2,390.00PREPAYS1 $0.00335$2,390.00 11/5/19 9:47AM Page 12 of 13 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2019 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2019 Special Tax Levy Amount to be CollectedLotUnit 02-15-376-014 $2,390.00PREPAYS1 $0.00338$2,390.00 02-22-126-015 $2,390.00PREPAYS1 $0.00315$2,390.00 02-22-128-001 $2,390.00PREPAYS1 $0.00349$2,390.00 02-22-176-012 $2,390.00PREPAYS1 $0.00235$2,390.00 Subtotal $0.005 $11,950.00$11,950.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $778,677.94482 $322,608.06$1,101,286.00 11/5/19 9:47AM Page 13 of 13 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 Old Business #1 Tracking Number ADM 2019-35 Facilities Master Plan RFQ Administration Committee – November 20, 2019 Please see attached. Bart Olson Administration Name Department Summary An update on the municipal facilities master plan process. Background This item was last discussed at the October Administration Committee meeting. At that meeting, the committee heard from staff that the Mayor was set to meet with a planning firm in early November to have a discussion about the merits of a master plan and a review of the City’s RFQ process. As a general reminder, the City participated in the qualification based selection process (QBS) as outlined in the Illinois state statutes, wherein municipalities select architects based on qualifications first and without initial regard to price structure. This process made it to staff level interviews with proposers back in March, with the intent to bring forward a recommendation and negotiated contract in late Spring. This City Council level discussion never occurred after the mayoral transition. After the Mayor’s meeting with one of the proposers, he would like to have a City Council level discussion about the master plan concept. Where the master plan RFQ proposed a comprehensive, long- term plan for all public buildings, he would prefer to focus on more immediate action: the immediate engagement of a plan for a short-term Public Works facility, and then as a separate and subordinate consideration, a plan that is less long-term in focus and more short-term in focus for all public buildings that focuses on site selection. That discussion is not expected to occur in depth at committee, as the Mayor and I will not be at the meeting and the exact proposal is still being vetted at a staff level. As a parallel path, staff recommends that we close out the QBS process on the master facilities plan RFQ. This would include having the staff selection committee meet one more time, having that committee prepare a recommendation for a top proposer in which to engage on any plan in the future (even if it’s not exactly the master plan scope as originally thought), having that committee prepare a recommendation for “qualified” proposers that are not the highest ranked but which could be used by the City Council for a one-off study in the future (without going through the QBS process), and having the City Council consider and vote on those recommendations. This would set the table for the City Council to be able to engage a few different firms in the future for a variety of related studies without having to go through the entire QBS process. Recommendation This is an informational item. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 14, 2019 Subject: Facilities Master Plan RFQ 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 Old Business #2 Tracking Number ADM 2019-45 2019 Website Redesign Administration Committee – November 20, 2019 N/A N/A N/A Discussion on the website redesign including the Design Concept. Erin Willrett Administration Name Department Summary An update on the City’s website redesign process. Background This item was last discussed at the October Administration committee, where the committee gave numerous comments on the design concept given to staff at the October Administration Committee Meeting.  Consider other fonts for the banner wording.  Change the Graphic Button ‘Sign Up’ to ‘Employment’ with briefcase.  Change the interior navigation bar to the maroon color.  Have an element on the page that viewers can quickly scroll through to see the recent FB posts.  Provide a brighter photo on the banner while still complying with regulations.  Provide a different font with serifs on the Y for the “Yorkville” at the top of the page.  Icons instead of text under “Yorkville, Illinois” The selection of brighter photos for the website background has proven to be more challenging than originally thought. As a result, the goal to have the redesign live on December 17, 2019 will no longer be met. I will provide the committee with an update on the items above at the December Administration Committee and a potential go-live date. Parallel to the overall look of the website, staff will continue to update department and other pages of the website to maintain fresh appeal to assure that there is no outdated content within the site. This process will take approximately 6 – 8 months. Recommendation No further action at this time is recommended. Discussion only. Memorandum To: Administration Committee From: Erin Willrett, Assistant City Administrator CC: Bart Olson, City Administrator Date: November 20, 2019 Subject: 2019 Website Redesign – Design Concept Review 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 Old Business #3 Tracking Number ADM 2019-63 Liquor Code Regulations – Number of Available Licenses Administration Committee – November 20, 2019 Please see attached. Bart Olson Administration Name Department Summary An update on the discussion of controlling the number of tavern licenses. Background This item was last discussed by the Administration Committee at the October meeting. At that meeting, the committee discussed the merits of leaving vacant licenses open for potential businesses vs. ratcheting the number licenses down by one every time a tavern license is vacated. The outcome of the discussion was that the Mayor was asked to be present to discuss the matter at a future committee meeting; however, the Mayor is not available for the November committee meeting but can likely make the December committee meeting. Recommendation This is an informational item. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 14, 2019 Subject: Liquor code regulations – number of available licenses Summary Discussion on the number of liquor licenses allowed under the city’s liquor code. Chairman Funkhouser requested that a discussion take place as to whether the City Council should amend the liquor code, so the number of available liquor licenses is reduced when a business closes and the license is no longer being used. Background City code section 3-3-6 currently contains a limitation on the number of Class A liquor licenses and Class B liquor licenses allowed within the city. All other classes of liquor licenses are currently not limited in number. If the City Council wishes to impose limits on the number of licenses, a limit would be imposed per license category and it would be added into the liquor code, along with language that states that the number of liquor licenses will be automatically reduced when a business is sold or the business closes. As a follow-up to a business being sold or closing, an ordinance reducing the number of available liquor licenses would be presented to amend the code so that the code would reflect the actual maximum number of liquor licenses allowed to be issued within the city. This decision would also require a code amendment to be brought forward to increase the number of available licenses every time a new liquor application is received. When weighing the implications of this policy decision, one factor to keep in mind is that if the decision is made to require city code amendments for each new liquor license request, this decision will increase the time frame for potential new businesses to complete the liquor application process. Recommendation Staff is seeking feedback on the policy decision as to whether the number of available liquor licenses should be restricted by city code. Memorandum To: Administration Committee From: Lisa Pickering, City Clerk CC: Bart Olson, City Administrator Date: October 10, 2019 Subject: Liquor Code Regulations – Number of Available Licenses