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Administration Committee Packet 2020 11-18-20 AGENDA ADMINISTRATION COMMITTEE MEETING Wednesday, November 18, 2020 6:00 p.m. City Hall Conference Room 800 Game Farm Road, Yorkville, IL Citizen Comments: Minutes for Correction/Approval: October 21, 2020 New Business: 1. ADM 2020-66 Budget Report for October 2020 2. ADM 2020-67 Treasurer’s Report for October 2020 3. ADM 2020-68 Website Report for October 2020 4. ADM 2020-69 Quarterly Vehicle Replacement Chart 5. ADM 2020-70 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 18, 2020 Page 2 6. ADM 2020-71 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) 7. ADM 2020-72 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2021 and Ending April 30, 2022 in and for Special Service Area Number 2004-201 (Fox Hill) 8. ADM 2020-73 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2021 and Ending April 30, 2022 in and for Special Service Area Number 2006-119 (Sunflower Estates) Old Business: 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 18, 2020 6:00 PM CITY HALL CONFERENCE ROOM --------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: --------------------------------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR CORRECTION/APPROVAL: --------------------------------------------------------------------------------------------------------------------------------------- 1. October 21, 2020 □ Approved __________ □ As presented □ With corrections --------------------------------------------------------------------------------------------------------------------------------------- NEW BUSINESS: --------------------------------------------------------------------------------------------------------------------------------------- 1. ADM 2020-66 Budget Report for October 2020 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 2. ADM 2020-67 Treasurer’s Report for October 2020 □ Moved forward to CC __________ □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 3. ADM 2020-68 Website Report for October 2020 □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2020-69 Quarterly Vehicle Replacement Chart □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2020-70 Bond Abatement Ordinances a. Ordinance abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 2020 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 ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2020-71 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 ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2020-72 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2021 and Ending April 30, 2022 in and for Special Service Area Number 2004-201 (Fox Hill) □ Approved by Committee __________ □ Bring back to Committee __________ □ Informational Item □ Notes ___________________________________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ --------------------------------------------------------------------------------------------------------------------------------------- 8. ADM 2020-73 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2021 and Ending April 30, 2022 in and for Special Service Area Number 2006-119 (Sunflower Estates) □ 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number Minutes Tracking Number Minutes of the Administration Committee – October 21, 2020 Administration Committee – November 18, 2020 Majority Committee Approval Minute Taker Name Department Page 1 of 3 DRAFT UNITED CITY OF YORKVILLE ADMINISTRATION COMMITTEE MEETING Wednesday, October 21, 2020 6:00pm City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Note: This meeting was held in accordance with Public Act 101-0640 and Gubernatorial Disaster Proclamation issued by Governor Pritzker pursuant to the powers vested in the Governor under the Illinois Emergency Management Agency Act. This allows remote attendance for this meeting to encourage social distancing due to the current Covid-19 pandemic. Committee Members In Attendance: Chairman Chris Funkhouser/in-person Alderman Jason Peterson/in-person Alderman Joe Plocher/in-person Alderman Dan Transier/in-person Other City Officials In Attendance: City Administrator Bart Olson/in-person Finance Director Rob Fredrickson/in-person Assistant City Administrator Erin Willrett/remote Others in Attendance: Mike Alesia, Alliant Insurance Services/remote The meeting was called to order at 6:00pm by Chairman Chris Funkhouser and he announced those who were present for this meeting. Citizen Comments: None Minutes for Correction/Approval: September 16, 2020 The minutes were approved as presented. New Business: 1. ADM 2020-58 Budget Report for September 2020 Mr. Olson reported $315,000 in municipal sales tax from robust sales in June and he said the October numbers were up 5% year over year. More in-depth reporting will be done at the upcoming Council meeting. 2. ADM 2020-59 Treasurer's Report for September 2020 Finance Director Fredrickson reported the following unaudited September figures: Beginning Fund Balance: $12,704,300 YTD Revenues: $15,806,795 YTD Expenses $10,443,527 Projected Ending Fund Balance: $18,067,568 This report moves to the Council consent agenda. Page 2 of 3 3. ADM 2020-60 Website Report for September 2020 Ms. Willrett reported visitors trended downward while the police department page has become very popular. A recent missing child incident resulted in one of the largest number of hits in the website's history. 4. ADM 2020-61 Annual Treasurer's Report Mr. Fredrickson referred to the Summary Statement of Operations and said the numbers will coincide with the CAFR report to be presented to the Council on October 27th. There is also a link to the web page. The report lists all the receipts and expenses for the city including payroll. This report will be published in the Kendall County Record pursuant to the State Statute. 5. ADM 2020-62 City Liability Insurance and Workman's Comp Insurance Renewal Mr. Olson referred to the memo describing the insurance renewal process with the insurance broker, Mike Alesia. The city did not go out to bid in order to expedite the insurance process this year. It was bid to the existing carrier with the expectation of a 10% increase, but only a 2.5% aggregate increase resulted. The discussion was turned over to Mr. Alesia. He said due to destructive events within the U.S. this year, insurance costs increased, some companies departed from the insurance market and some decreased their limits especially to law enforcement entities. He said the city has some claims and the market was difficult last year. Mr. Alesia said Glatfelter was the most cost effective and comprehensive insurance and after providing a quote, they came in under the renewal estimate. He summarized some of the changes and also items that stayed the same. Overall, the renewal premium is only increasing slightly, but he noted that if the city had waited 2 more weeks, the premium would have been much higher. Chairman Funkhouser thanked Mr. Alesia for his efforts. This moves to the City Council. 6. ADM 2020-63 Closure of the Illinois Funds MFT Account Mr. Fredrickson said additional bank accounts have been consolidated and co-mingled with other funds. This move saves staff time, eliminates extra accounts and IDOT has approved the consolidation. Alderman Peterson asked the reason for the original separation of accounts. Past practices required some accounts to be kept separate. The committee approved moving this to the City Council consent agenda. 7. ADM 2020-64 Meeting Schedule for 2021 The committee approved the proposed meeting schedule. 8. ADM 2020-65 Staff Return to Work During COVID Pandemic: Policy, Procedures, Safety Protocol and Full Return to In-Person Work for Staff Chairman Funkhouser said this subject was brought forth for discussion of policies, state regulations, plans, etc. for full-time in-person return to work during the pandemic. Mr. Olson discussed how symptoms are handled and the procedures to be followed. He also discussed the physical office changes in order to social distance, employees alternate Page 3 of 3 working from home, enhanced cleaning practices and one supervisor is always in the building. Teleconferencing within departments and working separately were mentioned as part of the efforts in Public Works. He said a UV light system will likely be purchased and will exceed $25,000 requiring City Council approval. Automatic faucets/plumbing and doors were suggested which Mr. Olson said will likely be implemented. The cost of cleaning supplies and mitigation efforts was also discussed. Alderman Transier asked how an outbreak would be handled. He pointed to a recent example where several judges in the county courthouse are in quarantine due to possible Covid exposure. Mr. Olson said other towns would assist in dire situations. This topic will be considered again in two months. Old Business: None Additional Business: None There was no further business and the meeting adjourned at 6:34pm Respectfully transcribed by Marlys Young, Minute Taker/in-person 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #1 Tracking Number ADM 2020-66 Budget Report for October 2020 Administration Committee – November 18, 2020 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 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetGENERAL FUND REVENUESTaxes01-000-40-00-4000 PROPERTY TAXES - 1,002,375 79,353 90,876 849,837 53,158 2,075,598 2,107,099 98.51%01-000-40-00-4010PROPERTY TAXES-POLICE PENSION- 585,372 46,341 53,070 496,292 31,044 1,212,119 1,230,604 98.50%01-000-40-00-4030 MUNICIPAL SALES TAX231,048 253,657 257,366 286,630 315,479 299,314 1,643,493 3,284,400 50.04%01-000-40-00-4035 NON-HOME RULE SALES TAX152,373 178,045 171,449 216,341 245,462 229,232 1,192,901 2,493,900 47.83%01-000-40-00-4040 ELECTRIC UTILITY TAX- 150,649 - - 198,141 - 348,789 715,000 48.78%01-000-40-00-4041 NATURAL GAS UTILITY TAX22,870 15,924 14,922 11,920 11,204 12,046 88,887 265,000 33.54%01-000-40-00-4043 EXCISE TAX20,790 21,150 21,902 21,151 20,647 22,660 128,298 246,075 52.14%01-000-40-00-4044 TELEPHONE UTILITY TAX695 695 695 695 695 695 4,170 8,340 50.00%01-000-40-00-4045 CABLE FRANCHISE FEES63,267 - 10,380 59,808 - 9,551 143,005 300,000 47.67%01-000-40-00-4050 HOTEL TAX1,239 1,808 3,040 13,237 4,097 12,570 35,991 80,000 44.99%01-000-40-00-4055 VIDEO GAMING TAX7,193 - - - 11,506 14,400 33,099 140,000 23.64%01-000-40-00-4060 AMUSEMENT TAX- 21 - 67 43,767 20,836 64,691 205,000 31.56%01-000-40-00-4065 ADMISSIONS TAX- - - - - 58,105 58,105 145,000 40.07%01-000-40-00-4070BDD TAX - KENDALL MARKETPLACE22,569 23,876 22,679 27,906 34,536 30,514 162,079 365,160 44.39%01-000-40-00-4071 BDD TAX - DOWNTOWN 1,847 5,349 3,783 2,431 3,670 1,153 18,234 30,000 60.78%01-000-40-00-4072 BDD TAX - COUNTRYSIDE 1,898 1,613 668 1,362 2,312 2,491 10,344 10,000 103.44%01-000-40-00-4075 AUTO RENTAL TAX 1,247 9 1,268 83 1,849 1,369 5,826 15,250 38.20%Intergovernmental01-000-41-00-4100 STATE INCOME TAX 191,781 118,791 188,635 257,905 146,132 211,612 1,114,856 1,897,310 58.76%01-000-41-00-4105 LOCAL USE TAX 47,285 60,149 63,676 70,816 71,494 72,294 385,715 675,281 57.12%01-000-41-00-4106 CANNABIS EXCISE TAX 896 694 928 1,058 1,434 938 5,950 15,218 39.10%01-000-41-00-4110 ROAD & BRIDGE TAX - 26,084 2,369 1,639 20,037 1,661 51,790 130,000 39.84%01-000-41-00-4120 PERSONAL PROPERTY TAX 2,414 - 2,508 1,853 - 2,349 9,124 16,500 55.30%01-000-41-00-4160 FEDERAL GRANTS 1,723 788 1,773 3,772 1,669 815,007 824,731 14,925 5525.84%01-000-41-00-4168STATE GRANT - TRF SIGNAL MAINT18,553 - - - - - 18,553 20,000 92.76%01-000-41-00-4170 STATE GRANTS - - - - - - - - 0.00%01-000-41-00-4182 MISC INTERGOVERNMENTAL - - - 893 - - 893 1,000 89.32%Licenses & Permits01-000-42-00-4200 LIQUOR LICENSES 3,081 1,965 4,389 5,082 7,750 1,436 23,704 65,000 36.47%01-000-42-00-4205 OTHER LICENSES & PERMITS 310 2,647 660 - 228 1,604 5,449 9,500 57.36%01-000-42-00-4210 BUILDING PERMITS 39,882 41,019 68,039 85,390 75,716 74,615 384,660 400,000 96.17%Fines & Forfeits01-000-43-00-4310 CIRCUIT COURT FINES 945 2,087 1,126 2,760 2,505 3,051 12,475 40,000 31.19%01-000-43-00-4320ADMINISTRATIVE ADJUDICATION2,284 1,237 1,612 350 436 935 6,855 27,500 24.93%UNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 20201 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202001-000-43-00-4323 OFFENDER REGISTRATION FEES- - 65 25 80 45 215 500 43.00%01-000-43-00-4325 POLICE TOWS3,000 6,000 2,500 8,000 5,500 5,000 30,000 45,000 66.67%Charges for Service01-000-44-00-4400 GARBAGE SURCHARGE302 221,194 640 223,073 255 225,117 670,581 1,297,650 51.68%01-000-44-00-4405 UB COLLECTION FEES13,942 25,982 15,670 - 28,109 10,202 93,904 165,000 56.91%01-000-44-00-4407 LATE PENALTIES - GARBAGE- - - - - - - 25,000 0.00%01-000-44-00-4415 ADMINISTRATIVE CHARGEBACK17,825 17,825 17,825 17,825 17,825 17,825 106,948 213,896 50.00%01-000-44-00-4474 POLICE SPECIAL DETAIL- - - - - - - 500 0.00%Investment Earnings01-000-45-00-4500 INVESTMENT EARNINGS2,021 1,534 1,390 1,245 1,084 1,112 8,387 89,878 9.33%Reimbursements01-000-46-00-4604 REIMB - ENGINEERING EXPENSES- - - - 448 2,631 3,079 25,000 12.31%01-000-46-00-4680 REIMB - LIABILITY INSURANCE4,886 5,585 2,075 - - - 12,545 15,000 83.64%01-000-46-00-4685 REIMB - CABLE CONSORTIUM- - - - - - - 36,000 0.00%01-000-46-00-4690 REIMB - MISCELLANEOUS4,763 178 215 1,006 179 3,179 9,519 12,000 79.33%Miscellaneous01-000-48-00-4820 RENTAL INCOME- - - 500 500 500 1,500 7,000 21.43%01-000-48-00-4850 MISCELLANEOUS INCOME- 16,501 - 1,582 36,000 3,000 57,083 13,000 439.10%Other Financing Uses01-000-49-00-4916TRANSFER FROM CW MUNICIPAL BLDG- - - - 14,583 2,917 17,500 35,000 50.00%TOTAL REVENUES: GENERAL FUND882,927 2,790,802 1,009,940 1,470,351 2,671,458 2,256,167 11,081,644 16,933,486 65.44%ADMINISTRATION EXPENDITURESSalaries & Wages01-110-50-00-5001 SALARIES - MAYOR825 960 825 825 825 825 5,085 10,500 48.43%01-110-50-00-5002 SALARIES - LIQUOR COMM83 83 83 83 83 83 500 1,000 50.00%01-110-50-00-5005 SALARIES - ALDERMAN3,900 5,080 4,000 3,900 3,900 4,000 24,780 50,000 49.56%01-110-50-00-5010 SALARIES - ADMINISTRATION59,330 43,903 39,387 39,387 39,409 59,040 280,456 550,247 50.97%Benefits01-110-52-00-5212RETIREMENT PLAN CONTRIBUTION6,636 4,912 4,408 4,408 4,410 6,603 31,377 62,251 50.40%01-110-52-00-5214 FICA CONTRIBUTION 4,789 3,724 3,285 3,278 3,279 3,978 22,333 43,010 51.92%01-110-52-00-5216 GROUP HEALTH INSURANCE 13,655 9,770 8,721 6,291 7,766 5,441 51,644 97,664 52.88%01-110-52-00-5222 GROUP LIFE INSURANCE 36 36 36 145 145 291 689 428 160.90%01-110-52-00-5223 GROUP DENTAL INSURANCE 591 591 444 591 591 591 3,398 7,089 47.93%01-110-52-00-5224 VISION INSURANCE 188 94 94 94 94 94 659 1,130 58.32%Contractual Services01-110-54-00-5412 TRAINING & CONFERENCES 1,890 - - - - - 1,890 16,000 11.81%01-110-54-00-5415 TRAVEL & LODGING - - - - - - - 10,000 0.00%2 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202001-110-54-00-5426 PUBLISHING & ADVERTISING- - - 216 194 56 467 4,000 11.68%01-110-54-00-5430 PRINTING & DUPLICATION- 86 83 73 78 64 384 3,250 11.82%01-110-54-00-5440 TELECOMMUNICATIONS- 634 3,546 630 2,060 2,529 9,398 22,300 42.14%01-110-54-00-5448 FILING FEES- - - - - - - 500 0.00%01-110-54-00-5451 CODIFICATION- - - - 3,174 - 3,174 10,000 31.74%01-110-54-00-5452 POSTAGE & SHIPPING37 48 22 32 22 29 190 3,000 6.34%01-110-54-00-5460 DUES & SUBSCRIPTIONS1,252 6,747 254 170 2,936 1,919 13,277 22,000 60.35%01-110-54-00-5462 PROFESSIONAL SERVICES- 748 1,080 582 637 838 3,886 12,000 32.39%01-110-54-00-5480 UTILITIES- 276 1,881 2,268 1,510 2,185 8,120 31,800 25.53%01-110-54-00-5485 RENTAL & LEASE PURCHASE338 226 226 226 226 226 1,467 3,000 48.90%01-110-54-00-5488 OFFICE CLEANING- 1,091 - 2,267 1,091 1,091 5,540 12,181 45.48%Supplies01-110-56-00-5610 OFFICE SUPPLIES- 165 924 2,541 980 1,469 6,079 19,000 32.00%TOTAL EXPENDITURES: ADMINISTRATION93,550 79,173 69,300 68,008 73,411 91,353 474,794 992,350 47.85%FINANCE EXPENDITURESSalaries & Wages01-120-50-00-5010 SALARIES & WAGES32,694 24,603 21,574 24,248 21,574 34,491 159,182 324,856 49.00%Benefits01-120-52-00-5212RETIREMENT PLAN CONTRIBUTION3,659 2,765 2,427 2,427 2,427 3,869 17,573 36,752 47.82%01-120-52-00-5214 FICA CONTRIBUTION 2,441 1,834 1,603 1,807 1,603 2,585 11,873 23,420 50.69%01-120-52-00-5216 GROUP HEALTH INSURANCE 8,553 3,595 3,841 4,805 4,251 2,976 28,021 57,566 48.68%01-120-52-00-5222 GROUP LIFE INSURANCE 20 20 20 20 20 41 143 246 58.30%01-120-52-00-5223 DENTAL INSURANCE 384 384 288 384 384 384 2,207 4,604 47.93%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 - - - - - 165 165 3,500 4.71%01-120-54-00-5414 AUDITING SERVICES - - - - 29,400 - 29,400 31,400 93.63%01-120-54-00-5415 TRAVEL & LODGING - - - - - - - 600 0.00%01-120-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 1,957 0.00%01-120-54-00-5430 PRINTING & DUPLICATING- 29 28 441 26 386 909 3,500 25.98%01-120-54-00-5440 TELECOMMUNICATIONS- 176 162 162 117 117 736 1,000 73.56%01-120-54-00-5452 POSTAGE & SHIPPING78 79 75 81 54 70 435 1,200 36.28%01-120-54-00-5460 DUES & SUBSCRIPTIONS10 - 50 - - - 60 1,500 4.00%01-120-54-00-5462 PROFESSIONAL SERVICES2,132 1,718 2,371 2,649 2,606 2,721 14,197 65,000 21.84%01-120-54-00-5485 RENTAL & LEASE PURCHASE312 113 113 275 113 275 1,202 2,200 54.63%Supplies3 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202001-120-56-00-5610 OFFICE SUPPLIES- 133 227 38 338 701 1,438 2,500 57.51%TOTAL EXPENDITURES: FINANCE50,401 35,508 32,838 37,396 62,971 48,839 267,954 562,508 47.64%POLICE EXPENDITURESSalaries & Wages01-210-50-00-5008 SALARIES - POLICE OFFICERS209,346 167,921 140,038 137,722 144,425 205,598 1,005,050 1,981,203 50.73%01-210-50-00-5011 SALARIES - COMMAND STAFF43,819 31,212 28,546 29,796 28,546 42,819 204,736 394,401 51.91%01-210-50-00-5012 SALARIES - SERGEANTS57,145 42,771 41,528 39,975 39,359 58,857 279,635 664,437 42.09%01-210-50-00-5013 SALARIES - POLICE CLERKS19,438 12,988 12,958 12,015 12,017 16,343 85,759 183,567 46.72%01-210-50-00-5014 SALARIES - CROSSING GUARD- - - - 2,312 4,176 6,488 30,000 21.63%01-210-50-00-5015 PART-TIME SALARIES6,738 3,789 4,123 3,183 5,579 8,165 31,576 70,000 45.11%01-210-50-00-5020 OVERTIME4,467 12,682 7,731 3,885 8,370 4,847 41,982 111,000 37.82%Benefits01-210-52-00-5212RETIREMENT PLAN CONTRIBUTION2,171 1,451 1,447 1,342 1,376 1,826 9,613 20,767 46.29%01-210-52-00-5213 EMPLOYER CONTRI - POL PEN - 585,372 46,341 53,070 496,292 31,044 1,212,119 1,230,604 98.50%01-210-52-00-5214 FICA CONTRIBUTION 25,219 19,974 17,189 16,550 17,752 25,483 122,166 253,963 48.10%01-210-52-00-5216 GROUP HEALTH INSURANCE 101,903 48,874 44,804 40,781 39,252 34,401 310,014 648,780 47.78%01-210-52-00-5222 GROUP LIFE INSURANCE 218 218 213 393 393 387 1,822 2,714 67.12%01-210-52-00-5223 DENTAL INSURANCE 3,309 3,274 2,462 3,274 3,274 3,018 18,609 41,677 44.65%01-210-52-00-5224 VISION INSURANCE 1,042 518 518 518 518 439 3,553 6,602 53.81%Contractual Services01-210-54-00-5410 TUITION REIMBURSEMENT - 4,824 - - - - 4,824 15,000 32.16%01-210-54-00-5411 POLICE COMMISSION - - - - - 878 878 17,250 5.09%01-210-54-00-5412 TRAINING & CONFERENCES - - 384 1,543 895 80 2,902 25,500 11.38%01-210-54-00-5415 TRAVEL & LODGING - - - 390 - 28 418 10,000 4.18%01-210-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK3,654 3,654 3,654 3,654 3,654 3,654 21,922 43,844 50.00%01-210-54-00-5430 PRINTING & DUPLICATING - 56 69 58 78 90 352 5,000 7.03%01-210-54-00-5440 TELECOMMUNICATIONS - 273 4,984 2,123 3,531 3,711 14,623 42,000 34.82%01-210-54-00-5452 POSTAGE & SHIPPING 18 30 118 130 44 31 371 1,200 30.89%01-210-54-00-5460 DUES & SUBSCRIPTIONS 5,113 4,681 (681) 120 390 95 9,718 10,700 90.82%01-210-54-00-5462 PROFESSIONAL SERVICES - 5,750 362 5,539 4,897 (1,936) 14,612 36,750 39.76%01-210-54-00-5467 ADJUDICATION SERVICES - 100 310 1,134 1,847 1,970 5,360 20,000 26.80%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 PURCHASE 444 411 411 411 411 411 2,501 5,600 44.66%01-210-54-00-5488 OFFICE CLEANING - 1,091 - 2,267 1,091 1,091 5,540 12,181 45.48%4 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202001-210-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 3,050 4,388 4,606 1,984 3,204 17,232 60,000 28.72%Supplies01-210-56-00-5600 WEARING APPAREL- 109 262 262 693 243 1,569 15,000 10.46%01-210-56-00-5610 OFFICE SUPPLIES- 152 173 - - 841 1,166 4,500 25.92%01-210-56-00-5620 OPERATING SUPPLIES- 1,324 301 589 73 111 2,398 16,500 14.53%01-210-56-00-5650 COMMUNITY SERVICES- 125 - - - 671 796 1,500 53.10%01-210-56-00-5690 BALLISTIC VESTS- - - - - - - 3,850 0.00%01-210-56-00-5695 GASOLINE- 4,359 4,180 4,335 3,687 3,714 20,275 63,130 32.12%01-210-56-00-5696 AMMUNITION- - - - - - - 9,000 0.00%TOTAL EXPENDITURES: POLICE484,042 961,032 366,812 369,667 822,736 456,287 3,460,576 6,064,220 57.07%COMMUNITY DEVELOPMENT EXPENDITURESSalaries & Wages01-220-50-00-5010 SALARIES & WAGES55,320 49,488 38,239 38,239 38,239 57,359 276,886 535,995 51.66%Benefits01-220-52-00-5212RETIREMENT PLAN CONTRIBUTION6,213 5,561 4,305 4,305 4,305 6,441 31,129 60,639 51.34%01-220-52-00-5214 FICA CONTRIBUTION 4,104 3,681 2,820 2,820 2,820 4,260 20,506 39,552 51.85%01-220-52-00-5216 GROUP HEALTH INSURANCE 14,264 6,161 6,248 6,078 5,685 4,919 43,355 93,545 46.35%01-220-52-00-5222 GROUP LIFE INSURANCE 35 35 35 35 35 35 210 446 47.04%01-220-52-00-5223 DENTAL INSURANCE 542 542 408 542 542 542 3,118 6,505 47.93%01-220-52-00-5224 VISION INSURANCE 180 90 90 90 90 90 630 1,081 58.32%Contractual Services01-220-54-00-5412 TRAINING & CONFERENCES - - - 849 - 477 1,326 7,300 18.17%01-220-54-00-5415 TRAVEL & LODGING - - - - - - - 6,500 0.00%01-220-54-00-5426 PUBLISHING & ADVERTISING - - 696 - - - 696 2,500 27.84%01-220-54-00-5430 PRINTING & DUPLICATING - 44 57 66 49 49 264 1,500 17.63%01-220-54-00-5440 TELECOMMUNICATIONS - 107 272 275 275 86 1,015 4,000 25.39%01-220-54-00-5452 POSTAGE & SHIPPING 16 5 33 11 1 11 78 500 15.51%01-220-54-00-5459 INSPECTIONS- - - 1,360 - 1,440 2,800 70,000 4.00%01-220-54-00-5460 DUES & SUBSCRIPTIONS536 - - - - 275 811 2,750 29.50%01-220-54-00-5462 PROFESSIONAL SERVICES- 53 4,803 120 120 180 5,276 92,500 5.70%01-220-54-00-5485 RENTAL & LEASE PURCHASE189 189 189 189 189 189 1,135 3,150 36.02%01-220-54-00-5490VEHICLE MAINTENANCE SERVICES- 575 139 - - - 714 4,000 17.86%Supplies01-220-56-00-5610 OFFICE SUPPLIES- - 44 - - 180 224 1,500 14.93%01-220-56-00-5620 OPERATING SUPPLIES- - 131 239 2,388 1,552 4,310 3,750 114.93%01-220-56-00-5695 GASOLINE- 320 476 409 408 423 2,035 4,441 45.81%5 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020TOTAL EXPENDITURES: COMMUNITY DEVELP81,400 66,851 58,986 55,628 55,147 78,507 396,519 942,154 42.09%PUBLIC WORKS - STREET OPERATIONS EXPENDITURESSalaries & Wages01-410-50-00-5010 SALARIES & WAGES47,751 36,028 31,881 32,386 31,899 50,438 230,383 516,943 44.57%01-410-50-00-5015 PART-TIME SALARIES- - - - - - - 12,500 0.00%01-410-50-00-5020 OVERTIME- 304 204 216 99 8 830 20,000 4.15%Benefits01-410-52-00-5212RETIREMENT PLAN CONTRIBUTION5,334 4,058 3,584 3,587 3,574 5,561 25,699 60,746 42.31%01-410-52-00-5214 FICA CONTRIBUTION 3,524 2,657 2,333 2,372 2,327 3,737 16,951 40,268 42.09%01-410-52-00-5216 GROUP HEALTH INSURANCE 18,936 8,788 8,791 8,643 8,643 7,199 61,000 134,105 45.49%01-410-52-00-5222 GROUP LIFE INSURANCE 36 36 36 181 181 362 833 499 167.02%01-410-52-00-5223 DENTAL INSURANCE 610 610 459 610 610 610 3,510 8,474 41.42%01-410-52-00-5224 VISION INSURNCE 192 96 96 96 96 96 670 1,326 50.55%Contractual Services01-410-54-00-5412 TRAINING & CONFERENCES - 210 - - - - 210 4,500 4.67%01-410-54-00-5415 TRAVEL & LODGING - - - - - - - 2,500 0.00%01-410-54-00-5422VEHICLE EQUIPMENT CHARGEBACK- - 35,626 11,879 11,879 11,879 71,264 142,551 49.99%01-410-54-00-5435 TRAFFIC SIGNAL MAINTENANCE- - 115 2,287 65 56 2,524 20,000 12.62%01-410-54-00-5440 TELECOMMUNICATIONS- 274 274 274 274 274 1,370 7,600 18.02%01-410-54-00-5455 MOSQUITO CONTROL- - - - - - - 6,300 0.00%01-410-54-00-5458 TREE & STUMP MAINTENANCE- - 3,500 - 8,000 - 11,500 13,000 88.46%01-410-54-00-5462 PROFESSIONAL SERVICES367 669 1,370 370 369 3,488 6,634 9,225 71.91%01-410-54-00-5483 JULIE SERVICES- - - - - - - 3,000 0.00%01-410-54-00-5485 RENTAL & LEASE PURCHASE69 92 400 284 184 742 1,771 6,000 29.52%01-410-54-00-5488 OFFICE CLEANING- 108 - 258 108 108 580 788 73.60%01-410-54-00-5490VEHICLE MAINTENANCE SERVICES- 3,432 4,711 3,703 1,698 2,716 16,261 65,000 25.02%Supplies01-410-56-00-5600 WEARING APPAREL- 703 86 103 - 460 1,352 5,000 27.05%01-410-56-00-5620 OPERATING SUPPLIES- 1,258 268 696 236 415 2,872 19,450 14.77%01-410-56-00-5628VEHICLE MAINTENANCE SUPPLIES136 835 2,285 2,293 1,640 2,955 10,145 42,000 24.16%01-410-56-00-5630 SMALL TOOLS & EQUIPMENT - 323 69 - 103 109 604 7,500 8.05%01-410-56-00-5640 REPAIR & MAINTENANCE - 366 1,530 388 908 1,512 4,703 24,000 19.60%01-410-56-00-5665 JULIE SUPPLIES - - 421 - - - 421 2,234 18.86%01-410-56-00-5695 GASOLINE - 410 1,393 522 3,599 652 6,577 25,726 25.56%TOTAL EXP: PUBLIC WORKS - STREET OPS 76,956 61,258 99,433 71,149 76,491 93,377 478,663 1,201,235 39.85%6 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020PW - HEALTH & SANITATION EXPENDITURES- Contractual Services01-540-54-00-5441 GARBAGE SRVCS - SR SUBSIDY - - 3,479 3,439 3,471 - 10,389 35,875 28.96%01-540-54-00-5442 GARBAGE SERVICES - - 107,642 107,983 108,537 - 324,162 1,268,428 25.56%01-540-54-00-5443 LEAF PICKUP - 600 - - - - 600 7,000 8.57%TOTAL EXPENDITURES: HEALTH & SANITATION - 600 111,120 111,422 112,009 - 335,151 1,311,303 25.56%ADMINISTRATIVE SERVICES EXPENDITURESSalaries & Wages01-640-50-00-5092 POLICE SPECIAL DETAIL WAGES - - - - - - - 500 0.00%Benefits01-640-52-00-5230 UNEMPLOYMENT INSURANCE 5,351 - 5,351 - - 5,351 16,054 15,000 107.03%01-640-52-00-5231 LIABILITY INSURANCE 71,918 25,885 30,392 25,041 24,635 24,635 202,505 343,684 58.92%01-640-52-00-5240 RETIREES - GROUP HEALTH INS 13,805 1,677 (1,198) 8,142 7,016 2,257 31,699 39,066 81.14%01-640-52-00-5241 RETIREES - DENTAL INSURANCE 35 (1) (372) 178 593 449 882 423 208.59%01-640-52-00-5242 RETIREES - VISION INSURANCE 212 13 (26) (49) 102 77 330 80 412.09%Contractual Services01-640-54-00-5418 PURCHASING SERVICES - - - - 13,927 - 13,927 59,664 23.34%01-640-54-00-5423 IDOR ADMINISTRATION FEE2,929 3,387 3,239 3,981 4,621 4,255 22,413 47,047 47.64%01-640-54-00-5427GC HOUSING RENTAL ASSISTANCE1,538 769 769 769 769 769 5,383 9,843 54.69%01-640-54-00-5428 UTILITY TAX REBATE - - - - - - - 14,375 0.00%01-640-54-00-5432FACILITY MANAGEMENT SERVICES- - - - 15,567 - 15,567 64,443 24.16%01-640-54-00-5439 AMUSEMENT TAX REBATE- - - 63 95 365 523 46,000 1.14%01-640-54-00-5449 KENCOM- 14,447 1,153 1,153 1,173 1,174 19,101 154,350 12.38%01-640-54-00-5450 INFORMATION TECH SRVCS7,450 14,594 1,031 1,858 10,333 37,245 72,511 392,681 18.47%01-640-54-00-5456 CORPORATE COUNSEL- 7,910 6,390 5,376 8,500 9,122 37,298 110,000 33.91%01-640-54-00-5461 LITIGATION COUNSEL- 12,160 10,564 1,503 1,811 - 26,037 110,000 23.67%01-640-54-00-5462 PROFESSIONAL SERVICES- 523 - - 4,667 - 5,190 8,250 62.90%01-640-54-00-5463 SPECIAL COUNSEL- - 1,395 7,420 5,910 2,455 17,180 25,000 68.72%01-640-54-00-5465 ENGINEERING SERVICES(496) 100 14,751 24,662 26,618 25,544 91,179 390,000 23.38%01-640-54-00-5473 KENDALL AREA TRANSIT- - - - - - - 25,000 0.00%01-640-54-00-5475 CABLE CONSORTIUM FEE- - - - - - - 105,000 0.00%01-640-54-00-5481 HOTEL TAX REBATES- - 1,627 10,936 3,695 3,687 19,945 72,000 27.70%01-640-54-00-5486 ECONOMIC DEVELOPMENT- 9,425 20,542 9,425 9,425 26,825 75,642 160,000 47.28%01-640-54-00-5491 CITY PROPERTY TAX REBATE- - - - - 1,287 1,287 1,300 99.03%01-640-54-00-5492 SALES TAX REBATES- - - - - 376,539 376,539 906,762 41.53%7 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202001-640-54-00-5493 BUSINESS DISTRICT REBATES25,787 30,222 26,587 31,066 39,707 33,474 186,843 397,057 47.06%01-640-54-00-5494 ADMISSIONS TAX REBATE- - - - - - - 145,000 0.00%01-640-54-00-5499 BAD DEBT- - - - - - - 1,500 0.00%Supplies01-640-56-00-5625 REIMBURSEABLE REPAIRS- - - - - - - 15,000 0.00%Other Financing Uses01-640-70-00-7799 CONTINGENCY- - - - - - - 80,000 0.00%01-640-99-00-9915TRANSFER TO CITY-WIDE CAPITAL21,667 21,667 21,667 21,667 21,667 21,667 130,000 260,000 50.00%01-640-99-00-9942 TRANSFER TO DEBT SERVICE 26,269 26,269 26,269 26,269 26,269 26,269 157,613 315,225 50.00%01-640-99-00-9952 TRANSFER TO SEWER 14,562 14,562 14,562 14,562 14,562 14,562 87,372 174,744 50.00%01-640-99-00-9979TRANSFER TO PARKS & RECREATION109,107 109,107 109,107 109,107 109,107 109,107 654,642 1,309,284 50.00%01-640-99-00-9982 TRANSFER TO LIBRARY OPS5,911 1,911 2,244 1,911 1,911 2,244 16,132 26,584 60.68%TOTAL EXPENDITURES: ADMIN SERVICES306,045 294,625 296,044 305,038 352,679 729,360 2,283,792 5,824,862 39.21%TOTAL FUND REVENUES882,927 2,790,802 1,009,940 1,470,351 2,671,458 2,256,167 11,081,644 16,933,486 65.44%TOTAL FUND EXPENDITURES1,092,395 1,499,047 1,034,533 1,018,308 1,555,443 1,497,724 7,697,450 16,898,632 45.55%FUND SURPLUS (DEFICIT)(209,468) 1,291,755 (24,592) 452,043 1,116,014 758,442 3,384,194 34,854 FOX HILL SSA REVENUES11-000-40-00-4000 PROPERTY TAXES- 8,166 427 532 6,516 356 15,997 16,034 99.77%TOTAL REVENUES: FOX HILL SSA- 8,166 427 532 6,516 356 15,997 16,034 99.77%FOX HILL SSA EXPENDITURES11-111-54-00-5462 PROFESSIONAL SERVICES- - - - - - - 3,126 0.00%11-111-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 423 423 212 15,415 16,473 34,200 48.17%TOTAL FUND REVENUES- 8,166 427 532 6,516 356 15,997 16,034 99.77%TOTAL FUND EXPENDITURES- - 423 423 212 15,415 16,473 37,326 44.13%FUND SURPLUS (DEFICIT)- 8,166 4 109 6,305 (15,059) (476) (21,292) SUNFLOWER SSA REVENUES12-000-40-00-4000 PROPERTY TAXES- 9,580 853 93 9,135 614 20,276 20,363 99.57%TOTAL REVENUES: SUNFLOWER SSA- 9,580 853 93 9,135 614 20,276 20,363 99.57%SUNFLOWER SSA EXPENDITURES12-112-54-00-5416 POND MAINTENANCE- - - - - - - 5,000 0.00%8 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202012-112-54-00-5462 PROFESSIONAL SERVICES- - - - - - - 3,126 0.00%12-112-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 400 3,693 400 1,532 933 6,957 12,200 57.02%TOTAL FUND REVENUES- 9,580 853 93 9,135 614 20,276 20,363 99.57%TOTAL FUND EXPENDITURES- 400 3,693 400 1,532 933 6,957 20,326 34.23%FUND SURPLUS (DEFICIT)- 9,180 (2,839) (307) 7,603 (318) 13,319 37 MOTOR FUEL TAX REVENUES15-000-41-00-4112 MOTOR FUEL TAX33,790 26,525 26,279 32,705 38,892 35,398 193,589 472,697 40.95%15-000-41-00-4113 MFT HIGH GROWTH- - 35,474 - - - 35,474 11,000 322.49%15-000-41-00-4114 TRANSPORTATION RENEWAL TAX22,626 18,145 19,680 23,536 26,736 25,562 136,284 320,901 42.47%15-000-41-00-4115 REBUILD ILLINOIS208,937 - 208,937 - - - 417,875 5,000 8357.50%15-000-45-00-4500 INVESTMENT EARNINGS418 272 157 64 60 60 1,032 4,263 24.20%TOTAL REVENUES: MOTOR FUEL TAX265,772 44,942 290,527 56,305 65,688 61,020 784,254 813,861 96.36%MOTOR FUEL TAX EXPENDITURESCapital Outlay15-155-56-00-5618 SALT - - - - - - - 175,000 0.00%15-155-60-00-6004 BASELINE ROAD BRIDGE REPAIRS- - - - - - - 25,000 0.00%15-155-60-00-6025ROADS TO BETTER ROADS PROGRAM- 61,694 509,259 27,674 51,585 - 650,212 781,674 83.18%15-155-60-00-6028 PAVEMENT STRIPING PROGRAM- - - - - - - 62,000 0.00%15-155-60-00-6079 ROUTE 47 EXPANSION6,149 6,149 6,149 6,149 6,149 6,149 36,893 73,788 50.00%TOTAL FUND REVENUES265,772 44,942 290,527 56,305 65,688 61,020 784,254 813,861 96.36%TOTAL FUND EXPENDITURES6,149 67,843 515,408 33,823 57,734 6,149 687,105 1,117,462 61.49%FUND SURPLUS (DEFICIT)259,623 (22,901) (224,881) 22,483 7,954 54,871 97,149 (303,601) CITY-WIDE CAPITAL REVENUESIntergovernmental23-000-41-00-4189STATE GRANTS-MATERIALS STORAGE SHED- - - 30,000 - - 30,000 - 0.00%Licenses & Permits23-000-42-00-4214 DEVELOPMENT FEES- - 85 - - 1,000 1,085 6,000 18.08%23-000-42-00-4218DEVELOPMENT FEES - MUNICIPAL BLDG3,968 1,759 1,759 26,985 38,289 34,171 106,931 35,000 305.52%23-000-42-00-4222 ROAD CONTRIBUTION FEE 8,000 6,000 28,000 62,000 50,000 50,000 204,000 100,000 204.00%Charges for Service23-000-44-00-4440 ROAD INFRASTRUCTURE FEES 330 129,357 580 129,954 340 130,285 390,845 780,000 50.11%Investment Earnings9 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202023-000-45-00-4500 INVESTMENT EARNINGS6 5 6 6 6 6 35 1,098 3.17%Reimbursements23-000-46-00-4614 REIMB - BLACKBERRY WOODS- - - 2,383 - 2,384 4,767 10,973 43.44%23-000-46-00-4612 MILL ROAD IMPROVEMENTS33,274 - - - - - 33,274 - 0.00%23-000-46-00-4621 REIMB - FOUNTAIN VILLAGE- 1,283 - 129 - - 1,411 38,599 3.66%23-000-46-00-4636 REIMB - RAINTREE VILLAGE- - - - - - - 70,000 0.00%23-000-46-00-4690 REIMB - PUSH FOR THE PATH- - - - - - - 26,523 0.00%23-000-46-00-4690 REIMB - MISCELLANEOUS- 393 - 8,600 - 10,193 19,186 5,477 350.29%Other Financing Sources23-000-48-00-4845 DONATIONS- - - - - - - 2,000 0.00%23-000-49-00-4901 TRANSFER FROM GENERAL21,667 21,667 21,667 21,667 21,667 21,667 130,000 260,000 50.00%TOTAL REVENUES: CITY-WIDE CAPITAL 67,244 160,463 52,096 281,723 110,302 249,705 921,534 1,335,670 68.99%CW MUNICIPAL BUILDING EXPENDITURES23-216-54-00-5446PROPERTY & BLDG MAINT SERVICES2,643 463 6,813 8,815 5,219 17,943 41,895 135,000 31.03%23-216-56-00-5626 HANGING BASKETS - - - 320 - - 320 2,000 16.00%23-216-56-00-5656PROPERTY & BLDG MAINT SUPPLIES- 6,117 26 263 127 72 6,605 25,000 26.42%23-216-60-00-6011 PROPERTY ACQUISITION- - - - - - - 1,900,000 0.00%23-216-99-00-9901 TRANSFER TO GENERAL- - - - 14,583 2,917 17,500 35,000 50.00%CITY-WIDE CAPITAL EXPENDITURESContractual Services23-230-54-00-5462 PROFESSIONAL SERVICES- - 1,000 - - - 1,000 5,000 20.00%23-230-54-00-5465 ENGINEERING SERVICES- - - - - - - 10,000 0.00%23-230-54-00-5482 STREET LIGHTING- 3,623 6,901 7,652 10,880 8,683 37,739 108,989 34.63%23-230-54-00-5498 PAYING AGENT FEES- - - 475 - - 475 475 100.00%23-230-54-00-5499 BAD DEBT- - - - - - - 1,500 0.00%23-230-56-00-5619 SIGNS- 664 1,503 923 168 1,766 5,025 15,000 33.50%23-230-60-00-6032 ASPHALT PATCHING- - 339 - - - 339 35,000 0.97%23-230-56-00-5637SIDEWALK CONSTRUCTION SUPPLIES- - - 2,060 - 3,150 5,210 5,000 104.20%23-230-56-00-5642STREET LIGHTING & OTHER SUPPLIES- 289 14 348 829 161 1,642 45,000 3.65%Capital Outlay23-230-60-00-6012 MILL ROAD IMPROVEMENTS- - - 8,250 - - 8,250 - 0.00%23-230-60-00-6014BLACKBERRY WOODS SUBDIVISION- - - 2,383 - 2,384 4,767 10,973 43.44%23-230-60-00-6016US 34 (CENTER/ELDAMAIN RD) PROJECT- - - - - - - 110,000 0.00%23-230-60-00-6023 FOUNTAIN VILLAGE SUBDIVISION- - 37 129 - - 165 38,599 0.43%23-230-60-00-6025ROAD TO BETTER ROADS PROGRAM- (3,500) 25,687 15,494 5,045 1,169 43,894 312,500 14.05%10 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202023-230-60-00-6036RAINTREE VILLAGE IMPROVEMENTS- - - 8,916 1,698 72,425 83,038 70,000 118.63%23-230-60-00-6041SIDEWALK REPLACEMENT PROGRAM- - - - - - - 125,000 0.00%23-230-60-00-6058RT71 (RT47/ORCHARD RD) PROJECT- - - - - 56,039 56,039 53,878 104.01%23-230-60-00-6059US RT34 (IL47/ORCHARD RD) PROJECT- - - - - - - 27,000 0.00%23-230-60-00-6094 ITEP KENNEDY RD BIKE TRAIL- - - - - - - 32,000 0.00%2014A Bond23-230-78-00-8000 PRINCIPAL PAYMENT- - - - - - - 200,000 0.00%23-230-78-00-8050 INTEREST PAYMENT60,669 - - - - - 60,669 121,338 50.00%23-230-99-00-9951 TRANSFER TO WATER8,658 8,658 8,658 8,658 8,658 8,658 51,948 103,895 50.00%TOTAL FUND REVENUES67,244 160,463 52,096 281,723 110,302 249,705 921,534 1,335,670 68.99%TOTAL FUND EXPENDITURES71,970 16,314 50,978 64,684 47,207 175,366 426,518 3,528,147 12.09%FUND SURPLUS (DEFICIT)(4,726) 144,149 1,119 217,039 63,094 74,339 495,015 (2,192,477) VEHICLE & EQUIPMENT REVENUEIntergovernmental25-000-41-00-4170 STATE GRANTS- - - 4,795 - - 4,795 - 0.00%Licenses & Permits25-000-42-00-4215DEVELOPMENT FEES - POLICE CAPITAL2,400 900 4,500 11,100 10,800 10,200 39,900 30,000 133.00%25-000-42-00-4217 WEATHER WARNING SIREN FEES 109 - - 217 380 271 977 - 0.00%25-000-42-00-4218 ENGINEERING CAPITAL FEE 800 300 1,500 3,700 3,500 3,100 12,900 10,000 129.00%25-000-42-00-4219DEVELOPMENT FEES - PW CAPITAL5,600 2,100 10,500 25,900 25,400 24,400 93,900 64,500 145.58%25-000-42-00-4220DEVELOPMENT FEES - PARK CAPITAL400 150 750 1,850 1,750 1,550 6,450 5,000 129.00%Fines & Forfeits25-000-43-00-4315 DUI FINES 422 - 28 446 254 - 1,150 8,000 14.37%25-000-43-00-4316 ELECTRONIC CITATION FEES 10 20 28 58 68 82 266 800 33.21%Charges for Service25-000-44-00-4418 MOWING INCOME - - 939 676 - 376 1,990 2,000 99.51%25-000-44-00-4420 POLICE CHARGEBACK 3,654 3,654 3,654 3,654 3,654 3,654 21,922 43,844 50.00%25-000-44-00-4421 PUBLIC WORKS CHARGEBACK - - 35,626 11,879 11,879 11,879 71,264 142,551 49.99%25-000-44-00-4422PARKS & RECREATION CHARGEBACK- - - - - - - 75,000 0.00%25-000-44-00-4425COMPUTER REPLACEMENT CHARGEBACKS- - - - - - - 5,664 0.00%Investment Earnings25-000-45-00-4522 INVESTMENT EARNINGS - PARKS77 72 - - - - 149 1,000 14.93%Miscellaneous25-000-46-00-4691 MISC REIMB - PW CAPITAL- - 10,368 - - - 10,368 - 0.00%25-000-46-00-4692 MISC REIMB - PARK CAPITAL- - - 2,000 - - 2,000 59,464 3.36%11 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202025-000-48-00-4852 MISC INCOME - POLICE CAPITAL- 87 - - - - 87 - 0.00%25-000-48-00-4853 MISC INCOME - GEN GOV- 492 - - - - 492 - 0.00%25-000-48-00-4854 MISC INCOME - PW CAPITAL- - 112 - - - 112 1,000 11.19%25-000-48-00-4855 MISC INCOME - PARKS CAPITAL- 27 - - - - 27 - 0.00%25-000-49-00-4920 SALE OF CAPITAL ASSETS - PD- 4,005 - - - - 4,005 - 0.00%TOTAL REVENUES: VEHICLE & EQUIPMENT13,471 11,806 68,004 66,275 57,685 55,512 272,752 448,823 60.77%VEHICLE & EQUIPMENT EXPENDITURESPOLICE CAPITAL EXPENDITURESContractual Services25-205-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 457 - - - 457 8,750 5.22%Capital Outlay25-205-60-00-6070 VEHICLES- - - - - - - 130,000 0.00%TOTAL EXPENDITURES: POLICE CAPITAL- - 457 - - - 457 138,750 0.33%GENERAL GOVERNMENT CAPITAL EXPENDITURESContractual Services25-212-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 418 418 5,664 7.38%TOTAL EXPENDITURES: GENERAL GOVERNMENT- - - - 418 - 418 5,664 7.38%PUBLIC WORKS CAPITAL EXPENDITURESContractual Services25-215-54-00-5448 FILING FEES67 - - - 134 - 201 750 26.80%Supplies25-215-56-00-5620 OPERATING SUPPLIES- - - - - - - 1,000 0.00%Capital Outlay25-215-60-00-6060 EQUIPMENT6,941 - 34,507 - - - 41,448 130,000 31.88%25-215-60-00-6070 VEHICLES- - - - - - - 100,000 0.00%185 Wolf Street Building25-215-92-00-8000 PRINCIPAL PAYMENT4,250 4,213 4,277 4,239 4,253 4,315 25,547 51,612 49.50%25-215-92-00-8050 INTEREST PAYMENT1,533 1,570 1,506 1,544 1,530 1,468 9,151 17,784 51.46%TOTAL EXPENDITURES: PW CAPITAL12,791 5,783 40,290 5,783 5,917 5,783 76,347 301,146 25.35%12 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020PARK & RECREATION CAPITAL EXPENDITURESContractual Services25-225-54-00-5495 OUTSDE REPAIR & MAINTENANCE - - - - - - - 1,600 0.00%Capital Outlay25-225-60-00-6010 PARK IMPROVEMENTS - - 1,213 3,090 2,179 - 6,482 59,464 10.90%25-225-60-00-6013 BEECHER CENTER PARK - - - - - - - 50,000 0.00%25-225-60-00-6020 BUILDINGS & STRUCTURES - - - - - 618 618 12,596 4.90%25-225-60-00-6060 EQUIPMENT - - - - 52,888 - 52,888 10,400 508.53%25-225-60-00-6062 PURCELL PARK - - - 32,270 425 - 32,695 - 0.00%25-225-60-00-6070 VEHICLES - - - - - - - 70,000 0.00%185 Wolf Street Building25-225-92-00-8000 PRINCIPAL PAYMENT 133 132 134 133 133 135 800 1,617 49.50%25-225-92-00-8050 INTEREST PAYMENT 48 49 47 48 48 46 287 557 51.48%TOTAL EXPENDITURES: PARK & REC CAPITAL181 181 1,394 35,542 55,673 799 93,769 206,234 45.47%TOTAL FUND REVENUES 13,471 11,806 68,004 66,275 57,685 55,512 272,752 448,823 60.77%TOTAL FUND EXPENDITURES 12,972 5,964 42,141 41,325 62,008 6,582 170,991 651,794 26.23%FUND SURPLUS (DEFICIT) 499 5,842 25,864 24,950 (4,323) 48,930 101,761 (202,971) DEBT SERVICE REVENUES42-000-42-00-4208RECAPTURE FEES-WATER & SEWER400 450 1,898 2,298 1,300 2,398 8,744 8,000 109.30%42-000-49-00-4901 TRANSFER FROM GENERAL 26,269 26,269 26,269 26,269 26,269 26,269 157,613 315,225 50.00%TOTAL REVENUES: DEBT SERVICE 26,669 26,719 28,167 28,567 27,569 28,667 166,357 323,225 51.47%DEBT SERVICE EXPENDITURES42-420-54-00-5498 PAYING AGENT FEES - - - 475 - - 475 475 100.00%2014B Refunding Bond42-420-79-00-8000 PRINCIPAL PAYMENT - - - - - - - 295,000 0.00%42-420-79-00-8050 INTEREST PAYMENT - 13,875 - - - - 13,875 27,750 50.00%TOTAL FUND REVENUES 26,669 26,719 28,167 28,567 27,569 28,667 166,357 323,225 51.47%TOTAL FUND EXPENDITURES - 13,875 - 475 - - 14,350 323,225 4.44%FUND SURPLUS (DEFICIT) 26,669 12,844 28,167 28,092 27,569 28,667 152,007 - WATER FUND REVENUESCharges for Service51-000-44-00-4424 WATER SALES (1,040) 494,094 9,174 637,771 8,949 655,937 1,804,885 3,129,000 57.68%13 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202051-000-44-00-4425 BULK WATER SALES(1,950) - - - - - (1,950) 5,000 -39.00%51-000-44-00-4426 LATE PENALTIES - WATER- - - - - - - 131,250 0.00%51-000-44-00-4430 WATER METER SALES9,850 12,150 25,185 29,870 30,595 31,460 139,110 60,000 231.85%51-000-44-00-4440 WATER INFRASTRUCTURE FEE325 134,919 580 135,723 352 136,092 407,991 795,000 51.32%51-000-44-00-4450 WATER CONNECTION FEES35,014 12,700 38,885 82,137 134,478 102,263 405,477 230,000 176.29%Investment Earnings51-000-45-00-4500 INVESTMENT EARNINGS149 128 153 170 163 148 912 22,557 4.04%Miscellaneous51-000-46-00-4690 REIMB - MISCELLANEOUS9,459 - - 252 - 227 9,938 - 0.00%51-000-48-00-4820 RENTAL INCOME 8,295 8,295 8,295 8,295 8,295 8,295 49,770 100,010 49.76%51-000-48-00-4850 MISCELLANEOUS INCOME- 390 - - - - 390 250 156.16%Other Financing Sources51-000-49-00-4923TRANSFER FROM CITY-WIDE CAPITAL8,658 8,658 8,658 8,658 8,658 8,658 51,948 103,895 50.00%51-000-49-00-4952 TRANSFER FROM SEWER 6,260 6,260 6,260 6,260 6,260 6,260 37,563 75,125 50.00%TOTAL REVENUES: WATER FUND 75,020 677,595 97,191 909,136 197,751 949,340 2,906,033 4,652,087 62.47%WATER OPERATIONS EXPENSESSalaries & Wages51-510-50-00-5010 SALARIES & WAGES 48,833 33,324 33,844 34,152 33,306 50,446 233,905 457,530 51.12%51-510-50-00-5015 PART-TIME SALARIES - - - - - - - 30,000 0.00%51-510-50-00-5020 OVERTIME 439 438 177 265 177 1,430 2,925 22,000 13.29%Benefits51-510-52-00-5212RETIREMENT PLAN CONTRIBUTION5,520 3,788 3,817 3,861 3,757 5,711 26,455 54,251 48.76%51-510-52-00-5214 FICA CONTRIBUTION 3,646 2,472 2,490 2,521 2,449 3,857 17,435 37,576 46.40%51-510-52-00-5216 GROUP HEALTH INSURANCE 15,822 7,841 7,792 8,536 10,619 7,135 57,744 107,430 53.75%51-510-52-00-5222 GROUP LIFE INSURANCE 43 43 43 63 63 63 319 543 58.70%51-510-52-00-5223 DENTAL INSURANCE 606 606 456 606 606 606 3,488 7,278 47.93%51-510-52-00-5224 VISION INSURANCE 198 99 99 99 99 99 693 1,129 61.39%51-510-52-00-5230 UNEMPLOYMENT INSURANCE 527 - 527 - - 527 1,580 2,000 79.02%51-510-52-00-5231 LIABILITY INSURANCE 6,659 2,281 2,281 2,281 2,281 2,281 18,063 30,961 58.34%Contractual Services51-510-54-00-5401 ADMINISTRATIVE CHARGEBACK 10,352 10,352 10,352 10,352 10,352 10,352 62,112 124,225 50.00%51-510-54-00-5412 TRAINING & CONFERENCES - - - - - - - 9,200 0.00%51-510-54-00-5415 TRAVEL & LODGING - - - - - - - 4,000 0.00%51-510-54-00-5426 PUBLISHING & ADVERTISING - - - - - - - 500 0.00%51-510-54-00-5429 WATER SAMPLES- 631 418 793 1,607 554 4,003 8,000 50.04%51-510-54-00-5430 PRINTING & DUPLICATING- 3 3 539 2 493 1,039 3,250 31.97%14 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202051-510-54-00-5440 TELECOMMUNICATIONS392 336 5,220 1,019 3,593 3,533 14,092 40,000 35.23%51-510-54-00-5445 TREATMENT FACILITY SERVICES12,952 14,854 16,002 14,847 12,917 12,685 84,257 255,000 33.04%51-510-54-00-5448 FILING FEES67 - - 67 - 134 268 3,000 8.93%51-510-54-00-5452 POSTAGE & SHIPPING2,590 447 2,612 51 2,930 34 8,663 19,000 45.60%51-510-54-00-5460 DUES & SUBSCRIPTIONS250 150 - 493 - - 893 2,500 35.72%51-510-54-00-5462 PROFESSIONAL SERVICES4,536 4,682 4,844 4,064 9,227 7,471 34,826 155,000 22.47%51-510-54-00-5465 ENGINEERING SERVICES- - 135 1,787 2,362 988 5,271 85,000 6.20%51-510-54-00-5480 UTILITIES- 9,003 18,131 42,261 26,472 22,421 118,289 309,520 38.22%51-510-54-00-5483 JULIE SERVICES- - - - - - - 3,000 0.00%51-510-54-00-5485 RENTAL & LEASE PURCHASE145 95 152 208 152 152 903 1,700 53.10%51-510-54-00-5488 OFFICE CLEANING- 108 - 258 108 108 580 788 73.60%51-510-54-00-5490VEHICLE MAINTENANCE SERVICES- - 482 - 500 413 1,395 12,000 11.62%51-510-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - - - - - 32,000 0.00%51-510-54-00-5498 PAYING AGENT FEES- - 349 475 - 475 1,299 1,300 99.95%51-510-54-00-5499 BAD DEBT- - - - - - - 10,000 0.00%Supplies51-510-56-00-5600 WEARING APPAREL- 852 222 103 649 261 2,087 5,000 41.74%51-510-56-00-5620 OPERATING SUPPLIES- 61 - 206 280 5,066 5,613 16,000 35.08%51-510-56-00-5628VEHICLE MAINTENANCE SUPPLIES- - 511 - 223 105 839 2,500 33.56%51-510-56-00-5630 SMALL TOOLS & EQUIPMENT4 - 80 32 - 5 121 4,000 3.02%51-510-56-00-5638 TREATMENT FACILITY SUPPLIES2,524 13,509 22,120 12,934 15,583 9,950 76,619 178,500 42.92%51-510-56-00-5640 REPAIR & MAINTENANCE- 416 1,573 1,310 - 585 3,884 27,500 14.12%51-510-56-00-5664 METERS & PARTS- 7,282 18,124 14,926 9,021 37,580 86,931 100,000 86.93%51-510-56-00-5665 JULIE SUPPLIES- - 421 - - - 421 2,233 18.87%51-510-56-00-5695 GASOLINE- 799 873 439 2,455 652 5,218 23,540 22.17%Capital Outlay51-510-60-00-6015 WATER TOWER PAINTING- - - - - - - 18,000 0.00%51-510-60-00-6025ROAD TO BETTER ROADS PROGRAM- - 400 115 - 77 591 634,000 0.09%51-510-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT- - - - - - - 7,700 0.00%51-510-60-00-6060 EQUIPMENT- - - - - - - 500,300 0.00%51-510-60-00-6066RTE 71 WATERMAIN REPLACEMENT- - - - - 26,685 26,685 12,871 207.33%51-510-60-00-6070 VEHICLES- - - - - - - 90,000 0.00%51-510-60-00-6079 ROUTE 47 EXPANSION3,781 3,781 3,781 3,781 3,781 3,781 22,686 45,372 50.00%51-510-60-00-6081CATION EXCHANGE MEDIA REPLACEMENT- - 32,695 30,881 78,189 1,508 143,272 25,000 573.09%15 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 20202015A Bond51-510-77-00-8000 PRINCIPAL PAYMENT - - - - - - - 297,837 0.00%51-510-77-00-8050 INTEREST PAYMENT 70,084 - - - - - 70,084 140,167 50.00%2016 Refunding Bond 51-510-85-00-8000 PRINCIPAL PAYMENT - - - - - - - 1,475,000 0.00%51-510-85-00-8050 INTEREST PAYMENT - 58,825 - - - - 58,825 117,650 50.00%IEPA Loan L17-15630051-510-89-00-8000 PRINCIPAL PAYMENT - - - 53,192 - - 53,192 107,050 49.69%51-510-89-00-8050 INTEREST PAYMENT - - - 9,323 - - 9,323 17,981 51.85%2014C Refunding Bond51-510-94-00-8000 PRINCIPAL PAYMENT - - - - - - 130,000 0.00%51-510-94-00-8050 INTEREST PAYMENT - 10,125 - - - - 10,125 20,250 50.00%TOTAL FUND REVENUES 75,020 677,595 97,191 909,136 197,751 949,340 2,906,033 4,652,087 62.47%TOTAL FUND EXPENSES 189,970 187,201 191,026 256,838 233,758 218,223 1,277,014 5,828,132 21.91%FUND SURPLUS (DEFICIT) (114,949) 490,394 (93,835) 652,299 (36,006) 731,117 1,629,019 (1,176,045) SEWER FUND REVENUESCharges for Service52-000-44-00-4435 SEWER MAINTENANCE FEES366 168,959 530 170,039 280 170,462 510,636 1,024,850 49.83%52-000-44-00-4440 SEWER INFRASTRUCTURE FEE179 64,842 286 65,209 175 65,351 196,042 390,000 50.27%52-000-44-00-4455 SW CONNECTION FEES - OPS2,200 1,200 9,400 13,000 9,500 8,500 43,800 23,300 187.98%52-000-44-00-4456 SW CONNECTION FEES - CAPITAL10,800 1,800 1,800 34,200 54,000 43,200 145,800 180,000 81.00%52-000-44-00-4462 LATE PENALTIES - SEWER- - - - - 4 4 17,500 0.02%Investment Earnings52-000-45-00-4500 INVESTMENT EARNINGS71 59 59 60 61 56 365 7,473 4.88%Other Financing Sources52-000-46-00-4690 REIMB - MISCELLANEOUS~- - 2,600 - - 110 2,710 - 0.00%52-000-48-00-4850 MISCELLANEOUS INCOME~- 215 - - - - 215 - 0.00%52-000-49-00-4901 TRANSFER FROM GENERAL14,562 14,562 14,562 14,562 14,562 14,562 87,372 174,744 50.00%TOTAL REVENUES: SEWER FUND28,178 251,636 29,237 297,070 78,577 302,245 986,943 1,817,867 54.29%SEWER OPERATIONS EXPENSESSalaries & Wages52-520-50-00-5010 SALARIES & WAGES26,709 18,575 17,806 17,806 17,806 28,172 126,875 250,561 50.64%52-520-50-00-5015 PART-TIME SALARIES- - - - - - - 5,000 0.00%52-520-50-00-5020 OVERTIME- 88 - - - - 88 500 17.66%16 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020Benefits52-520-52-00-5212RETIREMENT PLAN CONTRIBUTION2,983 2,085 1,989 1,989 1,989 3,063 14,098 28,403 49.64%52-520-52-00-5214 FICA CONTRIBUTION 1,963 1,347 1,281 1,281 1,281 2,075 9,228 18,509 49.86%52-520-52-00-5216 GROUP HEALTH INSURANCE 12,449 5,816 5,610 7,274 4,419 3,657 39,226 79,026 49.64%52-520-52-00-5222 GROUP LIFE INSURANCE 26 26 26 93 93 93 359 314 114.21%52-520-52-00-5223 DENTAL INSURANCE 418 418 315 418 418 418 2,407 5,021 47.93%52-520-52-00-5224 VISION INSURANCE 133 66 66 66 66 66 464 736 63.02%52-520-52-00-5230 UNEMPLOYMENT INSURANCE 277 - 277 - - 277 831 750 110.86%52-520-52-00-5231 LIABILITY INSURANCE 3,227 1,105 1,105 1,105 1,105 1,105 8,754 15,025 58.26%Contractual Services52-520-54-00-5401 ADMINISTRATIVE CHARGEBACK 3,726 3,726 3,726 3,726 3,726 3,726 22,355 44,709 50.00%52-520-54-00-5412 TRAINING & CONFERENCES - 164 - - - - 164 3,500 4.69%52-520-54-00-5415 TRAVEL & LODGING - - - - - - - 3,000 0.00%52-520-54-00-5430 PRINTING & DUPLICATING - 2 3 253 2 232 493 1,500 32.83%52-520-54-00-5440 TELECOMMUNICATIONS- 212 1,459 248 841 841 3,600 13,500 26.67%52-520-54-00-5444 LIFT STATION SERVICES92 - 44,148 45 138 1,645 46,068 64,000 71.98%52-520-54-00-5462 PROFESSIONAL SERVICES1,620 1,749 4,691 4,504 1,958 2,000 16,521 45,500 36.31%52-520-54-00-5480 UTILITIES- 421 1,362 1,015 942 935 4,674 23,820 19.62%52-520-54-00-5483 JULIE SERVICES- - - - - - - 3,000 0.00%52-520-54-00-5485 RENTAL & LEASE PURCHASE69 57 57 170 114 114 581 1,100 52.84%52-520-54-00-5488 OFFICE CLEANING- 108 - 258 108 108 580 788 73.60%52-520-54-00-5490VEHICLE MAINTENANCE SERVICES- 5,424 91 863 259 - 6,637 10,000 66.37%52-520-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - - - - - 16,000 0.00%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- 235 175 273 76 - 760 3,980 19.08%52-520-56-00-5610 OFFICE SUPPLIES- 99 387 62 148 31 727 1,000 72.71%52-520-56-00-5613 LIFT STATION MAINTENANCE71 144 1,115 1,947 - 1,027 4,304 8,000 53.81%52-520-56-00-5620 OPERATING SUPPLIES75 19 287 394 306 1,797 2,879 12,000 23.99%52-520-56-00-5628VEHICLE MAINTENANCE SUPPLIES- 577 23 7 707 7 1,321 10,000 13.21%52-520-56-00-5630 SMALL TOOLS & EQUIPMENT- 92 - 40 - - 132 2,000 6.62%52-520-56-00-5640 REPAIR & MAINTENANCE- - - 3 - - 3 5,000 0.06%52-520-56-00-5665 JULIE SUPPLIES- - 421 - - - 421 2,233 18.87%52-520-56-00-5695 GASOLINE- 416 747 53 1,496 652 3,365 24,043 13.99%17 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020Capital Outlay52-520-60-00-6001 SCADA SYSTEM - - - 22,058 - 66,437 88,495 67,000 132.08%52-520-60-00-6059 US34 (IL RT47/ORCHARD) PROJECT - - - - - - - 650 0.00%52-520-60-00-6060 EQUIPMENT - - - - - - - 80,000 0.00%52-520-60-00-6070 VEHICLES 4,223 - - 100 - - 4,323 - 0.00%52-520-60-00-6066RTE 71 SEWER MAIN REPLACEMENT- - - - - 50,702 50,702 34,223 148.15%52-520-60-00-6079 ROUTE 47 EXPANSION1,873 1,873 1,873 1,873 1,873 1,873 11,241 22,488 49.99%2003 IRBB Debt Certificates52-520-90-00-8000 PRINCIPAL PAYMENT- - - - - - - 140,000 0.00%52-520-90-00-8050 INTEREST PAYMENT - - 11,425 - - - 11,425 22,850 50.00%2011 Refunding Bond52-520-92-00-8000 PRINCIPAL PAYMENT- - - - - - - 885,000 0.00%52-520-92-00-8050 INTEREST PAYMENT - 126,474 - - - - 126,474 252,948 50.00%Other Financing Uses52-520-99-00-9951 TRANSFER TO WATER6,260 6,260 6,260 6,260 6,260 6,260 37,563 75,125 50.00%TOTAL FUND REVENUES28,178 251,636 29,237 297,070 78,577 302,245 986,943 1,817,867 54.29%TOTAL FUND EXPENSES66,196 177,580 106,727 74,187 46,133 177,313 648,136 2,286,552 28.35%FUND SURPLUS (DEFICIT)(38,018) 74,057 (77,490) 222,883 32,445 124,932 338,808 (468,685) LAND CASH REVENUES72-000-47-00-4701 WHITE OAK- - - - - - - 1,406 0.00%72-000-47-00-4702 WHISPERING MEADOWS- - - - - - - 4,699 0.00%72-000-47-00-4704 BLACKBERRY WOODS568 - - - - - 568 1,932 29.41%72-000-47-00-4706 CALEDONIA1,007 - - - - - 1,007 4,698 21.43%72-000-47-00-4707 RIVERS EDGE- - - - - - - 671 0.00%72-000-47-00-4708 COUNTRY HILLS- - - - - - - 4,358 0.00%72-000-47-00-4711 FOX HIGHLANDS- - - - - - - 3,298 0.00%72-000-47-00-4724 KENDALL MARKETPLACE324 162 - 1,302 1,710 1,710 5,208 2,752 189.23%72-000-47-00-4725 HEARTLAND MEADOWS- - - - - - - 3,522 0.00%72-000-47-00-4727 CIMARRON RIDGE- - - - - - - 1,377 0.00%72-000-47-00-4736 BRIARWOOD- - 2,205 2,205 - 2,205 6,615 5,145 128.57%TOTAL REVENUES: LAND CASH 1,899 162 2,205 3,507 1,710 3,915 13,397 33,858 39.57%LAND CASH EXPENDITURES72-720-54-00-5485 RENTAL & LEASE PURCHASE5,290 - - - - - 5,290 5,287 100.05%72-720-60-00-6013 BEECHER CENTER PARK- - - 97,242 425 - 97,667 95,000 102.81%18 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202072-720-60-00-6029 CALEDONIA PARK- - - 59,068 6,010 - 65,077 85,000 76.56%72-720-60-00-6047 AUTUMN CREEK- - - 41,154 1,662 3,415 46,231 50,000 92.46%72-720-60-00-6049 RAINTREE PARK C- - - - 708 - 708 - 0.00%72-720-60-00-6067BLACKBERRY CREEK NATURE PRESERVE- - - - - - - 5,000 0.00%TOTAL FUND REVENUES1,899 162 2,205 3,507 1,710 3,915 13,397 33,858 39.57%TOTAL FUND EXPENDITURES5,290 - - 197,464 8,805 3,415 214,973 240,287 89.47%FUND SURPLUS (DEFICIT)(3,391) 162 2,205 (193,957) (7,095) 500 (201,576) (206,429) PARK & RECREATION REVENUESCharges for Service79-000-44-00-4402 SPECIAL EVENTS1,085 2,835 210 340 (10) 315 4,775 90,000 5.31%79-000-44-00-4403 CHILD DEVELOPMENT4,464 1,888 1,275 1,528 8,501 7,497 25,153 145,000 17.35%79-000-44-00-4404 ATHLETICS AND FITNESS(13,032) 48,604 41,503 18,983 9,254 6,241 111,553 370,000 30.15%79-000-44-00-4441 CONCESSION REVENUE182 1,761 624 466 609 391 4,033 45,000 8.96%Investment Earnings79-000-45-00-4500 INVESTMENT EARNINGS112 87 1 2 1 1 205 1,300 15.75%Reimbursements79-000-46-00-4690 REIMB - MISCELLANEOUS- - - - - - - - 0.00%Miscellaneous79-000-48-00-4820 RENTAL INCOME49,816 2,000 - 2,700 1,860 (1,400) 54,976 64,216 85.61%79-000-48-00-4825 PARK RENTALS1,120 - - 25 43 151 1,339 17,500 7.65%79-000-48-00-4843 HOMETOWN DAYS1,675 - - - - - 1,675 120,000 1.40%79-000-48-00-4846 SPONSORSHIPS & DONATIONS1,872 - 800 350 - - 3,022 20,000 15.11%79-000-48-00-4850 MISCELLANEOUS INCOME- 2,421 614 36 1,620 234 4,925 5,000 98.50%Other Financing Sources79-000-49-00-4901 TRANSFER FROM GENERAL109,107 109,107 109,107 109,107 109,107 109,107 654,642 1,309,284 50.00%TOTAL REVENUES: PARK & RECREATION156,401 168,703 154,134 133,537 130,985 122,537 866,297 2,187,300 39.61%PARKS DEPARTMENT EXPENDITURESSalaries & Wages79-790-50-00-5010 SALARIES & WAGES65,029 44,902 43,148 45,552 42,019 70,237 310,887 601,936 51.65%79-790-50-00-5015 PART-TIME SALARIES- - - - 448 2,352 2,800 59,000 4.75%79-790-50-00-5020 OVERTIME- 519 177 86 273 859 1,914 5,000 38.28%Benefits79-790-52-00-5212RETIREMENT PLAN CONTRIBUTION7,275 5,085 4,851 4,714 4,785 8,178 34,887 70,570 49.44%79-790-52-00-5214 FICA CONTRIBUTION 4,813 3,313 3,153 3,329 3,108 5,441 23,156 48,830 47.42%79-790-52-00-5216 GROUP HEALTH INSURANCE 24,129 13,171 11,199 14,503 11,544 8,330 82,876 155,338 53.35%19 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202079-790-52-00-5222 GROUP LIFE INSURANCE54 54 54 54 54 54 323 645 50.02%79-790-52-00-5223 DENTAL INSURANCE846 809 608 809 809 809 4,691 9,708 48.32%79-790-52-00-5224 VISION INSURANCE263 128 128 128 128 128 904 1,537 58.78%Contractual Services79-790-54-00-5412 TRAINING & CONFERENCES23 - - - - - 23 7,000 0.32%79-790-54-00-5415 TRAVEL & LODGING- - - - - - - 3,000 0.00%79-790-54-00-5422VEHICLE & EQUIPMENT CHARGEBACK- - - - - - - 75,000 0.00%79-790-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 875 0.00%79-790-54-00-5430 PRINTING & DUPLICATING- - - 0 - - 0 - 0.00%79-790-54-00-5440 TELECOMMUNICATIONS- 673 930 619 788 788 3,798 8,100 46.88%79-790-54-00-5462 PROFESSIONAL SERVICES510 545 704 572 571 604 3,506 11,400 30.75%79-790-54-00-5466 LEGAL SERVICES- 270 - - - - 270 2,000 13.50%79-790-54-00-5485 RENTAL & LEASE PURCHASE95 95 95 95 227 409 1,014 2,500 40.57%79-790-54-00-5488 OFFICE CLEANING- 233 - 801 352 352 1,736 3,078 56.40%79-790-54-00-5495OUTSIDE REPAIR & MAINTENANCE- 113 1,583 111 733 330 2,871 33,759 8.50%Supplies79-790-56-00-5600 WEARING APPAREL- - - 990 200 288 1,478 6,220 23.76%79-790-56-00-5620 OPERATING SUPPLIES- 173 1,040 1,100 3,226 2,260 7,799 25,000 31.20%79-790-56-00-5630 SMALL TOOLS & EQUIPMENT- - - 293 17 946 1,256 6,000 20.93%79-790-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - 2,000 - 2,000 - 0.00%79-790-56-00-5640 REPAIR & MAINTENANCE- (746) 4,505 2,564 3,769 3,675 13,767 71,000 19.39%79-790-56-00-5646 ATHLETIC FIELDS & EQUIPMENT- - - - - - - 55,000 0.00%79-790-56-00-5695 GASOLINE- - 2,550 - 3,041 1,128 6,718 27,189 24.71%TOTAL EXPENDITURES: PARKS DEPT103,036 69,336 74,724 76,321 78,092 107,166 508,674 1,289,685 39.44%RECREATION DEPARTMENT EXPENDITURESSalaries & Wages79-795-50-00-5010 SALARIES & WAGES40,602 28,301 27,068 27,818 27,068 41,352 192,208 387,576 49.59%79-795-50-00-5015 PART-TIME SALARIES240 70 - - - 70 380 23,500 1.62%79-795-50-00-5045 CONCESSION WAGES- - - - - - - 15,000 0.00%79-795-50-00-5046 PRE-SCHOOL WAGES561 - - - 784 3,455 4,799 40,000 12.00%79-795-50-00-5052 INSTRUCTORS WAGES840 457 1,206 2,229 630 3,525 8,888 40,000 22.22%Benefits79-795-52-00-5212RETIREMENT PLAN CONTRIBUTION4,544 3,170 3,032 3,116 3,052 4,644 21,557 49,493 43.56%79-795-52-00-5214 FICA CONTRIBUTION 3,153 2,127 2,084 2,220 2,117 3,641 15,340 37,543 40.86%79-795-52-00-5216 GROUP HEALTH INSURANCE 13,618 6,262 7,238 5,940 4,326 4,562 41,945 103,025 40.71%20 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202079-795-52-00-5222 GROUP LIFE INSURANCE38 38 38 79 79 79 351 475 73.80%79-795-52-00-5223 DENTAL INSURANCE526 526 395 526 526 526 3,024 6,744 44.83%79-795-52-00-5224 VISION INSURANCE170 85 85 85 85 85 595 1,092 54.49%Contractual Services79-795-54-00-5412 TRAINING & CONFERENCES- - - - - - - 5,000 0.00%79-795-54-00-5415 TRAVEL & LODGING- - - - - - - 3,000 0.00%79-795-54-00-5424COMPUTER REPLACEMENT CHARGEBACK- - - - - - - 875 0.00%79-795-54-00-5426 PUBLISHING & ADVERTISING- - - 1,232 - 260 1,492 55,000 2.71%79-795-54-00-5440 TELECOMMUNICATIONS- 390 1,193 716 976 960 4,234 8,750 48.38%79-795-54-00-5447 SCHOLARSHIPS- - - - - - - 2,500 0.00%79-795-54-00-5452 POSTAGE & SHIPPING213 49 72 45 177 65 620 3,500 17.71%79-795-54-00-5460 DUES & SUBSCRIPTIONS664 - - - - 675 1,339 3,000 44.62%79-795-54-00-5462 PROFESSIONAL SERVICES195 696 7,179 8,405 1,639 11,465 29,579 140,000 21.13%79-795-54-00-5480 UTILITIES- 54 760 362 309 306 1,790 15,150 11.82%79-795-54-00-5485 RENTAL & LEASE PURCHASE135 95 155 95 95 155 728 3,000 24.27%79-795-54-00-5488 OFFICE CLEANING- 630 - 1,365 630 630 3,255 3,078 105.75%79-795-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - - 67 - 370 437 3,000 14.57%Supplies79-795-56-00-5602 HOMETOWN DAYS SUPPLIES11,725 - - 700 - - 12,425 120,000 10.35%79-795-56-00-5606 PROGRAM SUPPLIES893 1,915 3,630 5,238 4,566 21,960 38,202 158,241 24.14%79-795-56-00-5607 CONCESSION SUPPLIES- - 651 (98) 207 - 760 18,000 4.22%79-795-56-00-5610 OFFICE SUPPLIES- - 15 - 15 135 165 3,000 5.49%79-795-56-00-5620 OPERATING SUPPLIES- 90 1,997 1,260 8,756 36,667 48,771 15,000 325.14%79-795-56-00-5640 REPAIR & MAINTENANCE- - - 106 261 376 743 2,000 37.15%79-795-56-00-5695 GASOLINE- - - - - 396 396 535 74.10%TOTAL EXPENDITURES: RECREATION DEPT78,115 44,952 56,796 61,503 56,296 136,359 434,021 1,267,077 34.25%TOTAL FUND REVENUES156,401 168,703 154,134 133,537 130,985 122,537 866,297 2,187,300 39.61%TOTAL FUND EXPENDITURES181,151 114,288 131,520 137,824 134,387 243,524 942,695 2,556,762 36.87%FUND SURPLUS (DEFICIT)(24,750) 54,415 22,614 (4,287) (3,403) (120,987) (76,398) (369,462) 21 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020LIBRARY OPERATIONS REVENUESTaxes82-000-40-00-4000 PROPERTY TAXES - 351,569 27,832 31,873 298,065 18,644 727,982 739,047 98.50%82-000-40-00-4083 PROPERTY TAXES-DEBT SERVICE - 393,438 31,146 35,669 333,562 20,864 814,680 822,953 98.99%Intergovernmental82-000-41-00-4120 PERSONAL PROPERTY TAX 800 - 831 614 - 779 3,024 5,250 57.59%82-000-41-00-4170 STATE GRANTS - - - - 21,151 - 21,151 20,000 105.76%Fines & Forfeits82-000-43-00-4330 LIBRARY FINES - 1,072 - 526 56 179 1,832 8,500 21.55%Charges for Service82-000-44-00-4401 LIBRARY SUBSCRIPTION CARDS - 476 175 342 168 165 1,326 8,500 15.60%82-000-44-00-4422 COPY FEES - 3 - 325 7 362 696 3,800 18.33%82-000-44-00-4439 PROGRAM FEES - - - - - 2 2 - 0.00%Investment Earnings82-000-45-00-4500 INVESTMENT EARNINGS 203 142 136 103 102 148 834 8,959 9.31%Miscellaneous82-000-48-00-4820 RENTAL INCOME - - - - - - - 1,750 0.00%82-000-48-00-4850 MISCELLANEOUS INCOME - 324 - - 50 1 374 2,000 18.72%Other Financing Sources82-000-49-00-4901 TRANSFER FROM GENERAL5,911 1,911 2,244 1,911 1,911 2,244 16,132 26,584 60.68%TOTAL REVENUES: LIBRARY 6,914 748,934 62,364 71,363 655,073 43,388 1,588,034 1,647,343 96.40%LIBRARY OPERATIONS EXPENDITURESSalaries & Wages82-820-50-00-5010 SALARIES & WAGES31,602 21,068 21,068 21,068 21,068 34,224 150,098 289,742 51.80%82-820-50-00-5015 PART-TIME SALARIES19,929 9,261 9,829 10,986 10,505 17,780 78,289 190,000 41.20%Benefits82-820-52-00-5212RETIREMENT PLAN CONTRIBUTION3,547 2,370 2,370 2,370 2,370 3,840 16,866 32,779 51.45%82-820-52-00-5214 FICA CONTRIBUTION 3,886 2,264 2,307 2,396 2,359 3,922 17,132 35,952 47.65%82-820-52-00-5216 GROUP HEALTH INSURANCE 10,625 9,593 9,007 4,655 4,655 3,767 42,303 76,764 55.11%82-820-52-00-5222 GROUP LIFE INSURANCE 29 29 29 29 29 29 174 387 44.88%82-820-52-00-5223 DENTAL INSURANCE 527 527 396 527 527 527 3,030 6,322 47.93%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 333 - 333 - - 333 999 750 133.16%82-820-52-00-5231 LIABILITY INSURANCE 5,578 1,911 1,911 1,911 1,911 1,911 15,133 25,834 58.58%Contractual Services82-820-54-00-5412 TRAINING & CONFERENCES - - - - - - - 3,000 0.00%82-820-54-00-5415 TRAVEL & LODGING - - - - - - - 1,500 0.00%82-820-54-00-5426 PUBLISHING & ADVERTISING - 228 567 35 - - 830 2,500 33.20%22 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202082-820-54-00-5440 TELECOMMUNICATIONS- - 609 420 4,127 421 5,577 7,200 77.46%82-820-54-00-5452 POSTAGE & SHIPPING- - 7 5 239 20 272 750 36.21%82-820-54-00-5460 DUES & SUBSCRIPTIONS593 185 248 51 284 3,033 4,394 11,000 39.94%82-820-54-00-5462 PROFESSIONAL SERVICES3,865 986 1,771 210 4,511 288 11,630 40,000 29.08%82-820-54-00-5466 LEGAL SERVICES- - - 338 - - 338 3,000 11.25%82-820-54-00-5468 AUTOMATION2,366 - 4,105 503 37 3,801 10,813 20,000 54.06%82-820-54-00-5480 UTILITIES- - 600 1,281 735 1,124 3,741 11,798 31.70%82-820-54-00-5495OUTSIDE REPAIR & MAINTENANCE- - 2,195 462 4,436 6,777 13,869 50,000 27.74%82-820-54-00-5498 PAYING AGENT FEES- 1,556 589 - - - 2,145 1,700 126.15%Supplies82-820-56-00-5610 OFFICE SUPPLIES- 311 69 144 438 587 1,549 8,000 19.36%82-820-56-00-5620 OPERATING SUPPLIES- 78 - 152 532 - 762 4,000 19.04%82-820-56-00-5621 CUSTODIAL SUPPLIES- 895 1,028 306 1,636 49 3,913 7,000 55.90%82-820-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- - - - - - - 2,000 0.00%82-820-56-00-5671 LIBRARY PROGRAMMING- - 55 - 81 - 135 2,000 6.77%82-820-56-00-5675 EMPLOYEE RECOGNITION- - - - - - - 300 0.00%82-820-56-00-5685 DVD'S- - - - - - - 500 0.00%82-820-56-00-5686 BOOKS- - 106 - - - 106 1,500 7.08%2006 Bond82-820-84-00-8000 PRINCIPAL PAYMENT- - - - - - - 75,000 0.00%82-820-84-00-8050 INTEREST PAYMENT- 10,119 - - - - 10,119 20,238 50.00%2013 Refunding Bond82-820-99-00-8000 PRINCIPAL PAYMENT- - - - - - - 610,000 0.00%82-820-99-00-8050 INTEREST PAYMENT- 60,925 - - - - 60,925 121,850 50.00%TOTAL FUND REVENUES6,914 748,934 62,364 71,363 655,073 43,388 1,588,034 1,647,343 96.40%TOTAL FUND EXPENDITURES83,048 122,390 59,284 47,931 60,563 82,515 455,730 1,664,378 27.38%FUND SURPLUS (DEFICIT)(76,134) 626,544 3,080 23,431 594,510 (39,128) 1,132,304 (17,035) LIBRARY CAPITAL REVENUES84-000-42-00-4214 DEVELOPMENT FEES3,500 1,500 7,900 17,900 16,050 15,550 62,400 50,000 124.80%84-000-45-00-4500 INVESTMENT EARNINGS16 15 17 14 17 20 99 500 19.84%84-000-48-00-4850 MISCELLANEOUS INCOME- 26 - - - - 26 - 0.00%TOTAL REVENUES: LIBRARY CAPITAL3,516 1,541 7,917 17,914 16,067 15,570 62,525 50,500 123.81%LIBRARY CAPITAL EXPENDITURES23 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 202084-840-54-00-5460 E-BOOK SUBSCRIPTIONS- - - - - - - 3,500 0.00%84-840-56-00-5635COMPUTER EQUIPMENT & SOFTWARE- 1,326 - - - 50 1,376 15,000 9.18%84-840-56-00-5683 AUDIO BOOKS- 155 271 40 190 225 881 3,500 25.17%84-840-56-00-5684 COMPACT DISCS & OTHER MUSIC- 16 - - 14 10 40 500 7.99%84-840-56-00-5685 DVD'S- 420 361 25 239 255 1,300 3,000 43.35%84-840-56-00-5686 BOOKS- 1,046 404 2,999 - 3,331 7,779 50,000 15.56%TOTAL FUND REVENUES3,516 1,541 7,917 17,914 16,067 15,570 62,525 50,500 123.81%TOTAL FUND EXPENDITURES- 2,963 1,036 3,064 443 3,871 11,377 75,500 15.07%FUND SURPLUS (DEFICIT)3,516 (1,422) 6,880 14,851 15,624 11,699 51,148 (25,000) COUNTRYSIDE TIF REVENUES87-000-40-00-4000 PROPERTY TAXES- 16,490 165 22,493 71,136 719 111,002 153,965 72.10%87-000-48-00-4850 MISCELLANEOUS INCOME- 0 - - - - 0 - 0.00%TOTAL REVENUES: COUNTRYSIDE TIF- 16,491 165 22,493 71,136 719 111,002 153,965 72.10%COUNTRYSIDE TIF EXPENDITURESContractual Services87-870-54-00-5401 ADMINISTRATIVE CHARGEBACK956 956 956 956 956 956 5,738 11,475 50.00%87-870-54-00-5462 PROFESSIONAL SERVICES- - - - - - - 2,000 0.00%87-870-54-00-5498 PAYING AGENT FEES- - 126 - - - 126 700 17.95%2015A Bond87-870-77-00-8000 PRINCIPAL PAYMENT - - - - - - - 107,163 0.00%87-870-77-00-8050 INTEREST PAYMENT 25,216 - - - - - 25,216 50,433 50.00%2014 Refunding Bond87-870-93-00-8050 INTEREST PAYMENT 25,358 - - - - - 25,358 50,715 50.00%TOTAL FUND REVENUES- 16,491 165 22,493 71,136 719 111,002 153,965 72.10%TOTAL FUND EXPENDITURES51,530 956 1,082 956 956 956 56,437 222,486 25.37%FUND SURPLUS (DEFICIT)(51,530) 15,534 (917) 21,536 70,180 (238) 54,565 (68,521) DOWNTOWN TIF REVENUES88-000-40-00-4000 PROPERTY TAXES- 25,320 3,589 15,674 9,445 16,524 70,551 76,000 92.83%88-000-48-00-4850 MISCELLANEOUS INCOME- 0 - - - - 0 - 0.00%TOTAL REVENUES: DOWNTOWN TIF - 25,320 3,589 15,674 9,445 16,524 70,551 76,000 92.83%DOWNTOWN TIF EXPENDITURES24 % of Fiscal Year8% 17% 25% 33% 42% 50%Year-to-Date FISCAL YEAR 2021 ACCOUNT NUMBER DESCRIPTION May-20 June-20 July-20 August-20 September-20 October-20 Totals BUDGET % of BudgetUNITED CITY OF YORKVILLEFISCAL YEAR 2021 BUDGET REPORTFor the Month Ended October 31, 2020Contractual Services1 88-880-54-00-5401 ADMINISTRATIVE CHARGEBACK 2,791 2,791 2,791 2,791 2,791 2,791 16,743 33,487 50.00%88-880-54-00-5425 TIF INCENTIVE PAYOUT - - - - - - - 26,877 0.00%88-880-54-00-5462 PROFESSIONAL SERVICES - - - - - - - 1,000 0.00%88-880-54-00-5466 LEGAL SERVICES - 50 - - - 150 200 15,000 1.33%Capital Outlay88-880-60-00-6000 PROJECT COSTS - - - - - 979 979 10,000 9.79%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 - 12,233 - - - - 12,233 12,200 100.27%TOTAL FUND REVENUES - 25,320 3,589 15,674 9,445 16,524 70,551 76,000 92.83%TOTAL FUND EXPENDITURES 3,415 215,698 3,415 3,415 3,415 4,544 233,900 306,052 76.42%FUND SURPLUS (DEFICIT) (3,415) (190,378) 174 12,259 6,031 11,980 (163,349) (230,052) DOWNTOWN TIF II REVENUES89-000-40-00-4000 PROPERTY TAXES- 18,481 6,052 1,778 19,164 1,867 47,342 25,000 189.37%89-000-48-00-4850 MISCELLANEOUS INCOME- 0 - - - - 0 - 0.00%TOTAL REVENUES: DOWNTOWN TIF II- 18,481 6,052 1,778 19,164 1,867 47,342 25,000 189.37%DOWNTOWN TIF II EXPENDITURES89-890-54-00-5425 TIF INCENTIVE PAYOUT- - - - 20,000 979 20,979 39,500 53.11%89-890-54-00-5466 LEGAL SERVICES- - - - - 210 210 - 0.00%89-890-54-00-5462 PROFESSIONAL SERVICES- - 300 - - - 300 5,000 6.00%TOTAL FUND REVENUES- 18,481 6,052 1,778 19,164 1,867 47,342 25,000 189.37%TOTAL FUND EXPENDITURES- - 300 - 20,000 1,189 21,489 44,500 48.29%FUND SURPLUS (DEFICIT)- 18,481 5,752 1,778 (836) 678 25,853 (19,500) 25 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) REVENUES Property Taxes 84,202$ 3,287,717$ 98.5% 3,337,703$ 3,197,300$ 2.83% Municipal Sales Tax 299,314 1,643,493 50.0% 3,284,400 1,581,342 3.93% Non-Home Rule Sales Tax 229,232 1,192,901 47.8% 2,493,900 1,204,778 -0.99% Electric Utility Tax - 348,789 48.8% 715,000 347,195 0.46% Natural Gas Tax 12,046 88,887 33.5% 265,000 88,820 0.08% Excise (Telecommunication) Tax 22,660 128,298 52.1% 246,075 140,262 -8.53% Cable Franchise Fees 9,551 143,005 47.7% 300,000 151,677 -5.72% Hotel Tax 12,570 35,991 45.0% 80,000 46,950 -23.34% Video Gaming Tax 14,400 33,099 23.6% 140,000 72,498 -54.34% Amusement Tax 20,836 64,691 31.6% 205,000 183,220 -64.69% State Income Tax 211,612 1,114,856 58.8% 1,897,310 1,122,685 -0.70% Local Use Tax 72,294 385,715 57.1% 675,281 299,599 28.74% Road & Bridge Tax 1,661 51,790 39.8% 130,000 129,943 -60.14% Building Permits 74,615 384,660 96.2% 400,000 248,373 54.87% Garbage Surcharge 225,115 670,547 51.7% 1,297,650 631,666 6.16% Investment Earnings 1,112 8,387 9.3% 89,878 68,899 -87.83% MOTOR FUEL TAX FUND (15) REVENUES Motor Fuel Tax 35,398$ 193,589$ 41.0% 472,697$ 234,898$ -17.59% Transportation Renewal Funds 25,562 136,284 42.5% 320,901 56,901 139.51% WATER FUND (51) REVENUES Water Sales 655,937$ 1,804,885$ 57.7% 3,129,000$ 1,624,701$ 11.09% Water Infrastructure Fees 136,092 407,991 51.3% 795,000 396,575 2.88% Late Penalties - - 0.0% 131,250 59,305 -100.00% Water Connection Fees 102,263 405,477 176.3% 230,000 172,894 134.52% Water Meter Sales 31,460 139,110 231.9% 60,000 70,615 97.00% SEWER FUND (52) REVENUES Sewer Maintenance Fees 170,466$ 510,640$ 49.8% 1,024,850$ 496,827$ 2.78% Sewer Infrastructure Fees 65,351 196,042 50.3% 390,000 192,104 2.05% Sewer Connection Fees 51,700 189,600 93.3% 203,300 115,100 64.73% PARKS & RECREATION (79) REVENUES Special Events 315$ 4,775$ 5.3% 90,000$ 69,105$ -93.09% Child Development 7,497 25,153 17.3% 145,000 62,606 -59.82% Athletics & Fitness 6,241 111,553 30.1% 370,000 199,360 -44.04% Rental Income (1,400) 54,976 85.6% 64,216 51,800 6.13% Hometown Days - 1,675 1.4% 120,000 124,278 -98.65% *October represents 50% of fiscal year 2021 UNITED CITY OF YORKVILLE MONTHLY ANALYSIS OF MAJOR REVENUES For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 26 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change GENERAL FUND (01) Revenues Local Taxes Property Taxes 84,202$ 3,287,717$ 98.5% 3,337,703$ 3,197,300$ 2.83% Municipal Sales Tax 299,314 1,643,493 50.0% 3,284,400 1,581,342 3.93% Non-Home Rule Sales Tax 229,232 1,192,901 47.8% 2,493,900 1,204,778 -0.99% Electric Utility Tax - 348,789 48.8% 715,000 347,195 0.46% Natural Gas Tax 12,046 88,887 33.5% 265,000 88,820 0.08% Excise (Telecommunication) Tax 22,660 128,298 52.1% 246,075 140,262 -8.53% Telephone Utility Tax 695 4,170 50.0%8,340 4,170 0.00% Cable Franchise Fees 9,551 143,005 47.7% 300,000 151,677 -5.72% Hotel Tax 12,570 35,991 45.0% 80,000 46,950 -23.34% Video Gaming Tax 14,400 33,099 23.6% 140,000 72,498 -54.34% Amusement Tax 20,836 64,691 31.6% 205,000 183,220 -64.69% Admissions Tax 58,105 58,105 40.1% 145,000 146,143 -60.24% Business District Tax 34,157 190,656 47.1% 405,160 184,725 3.21% Auto Rental Tax 1,369 5,826 38.2% 15,250 8,664 0.00% Total Taxes 799,135$ 7,225,628$ 62.1% 11,640,828$ 7,357,742$ -1.80% Intergovernmental State Income Tax 211,612$ 1,114,856$ 58.8% 1,897,310$ 1,122,685$ -0.70% Local Use Tax 72,294 385,715 57.1% 675,281 299,599 28.74% Cannabis Exise Tax 938 5,950 0.0% 15,218 - 0.00% Road & Bridge Tax 1,661 51,790 39.8% 130,000 129,943 -60.14% Personal Property Replacement Tax 2,349 9,124 55.3% 16,500 11,850 -23.00% Other Intergovernmental 815,007 844,177 2349.8% 35,925 16,436 5036.11% Total Intergovernmental 1,103,862$ 2,411,613$ 87.1% 2,770,234$ 1,580,514$ 52.58% Licenses & Permits Liquor Licenses 1,436$ 23,704$ 36.5% 65,000$ 10,801$ 119.45% Building Permits 74,615 384,660 96.2% 400,000 248,373 54.87% Other Licenses & Permits 1,604 5,449 57.4%9,500 4,894 11.36% Total Licenses & Permits 77,656$ 413,813$ 87.2% 474,500$ 264,067$ 56.71% Fines & Forfeits Circuit Court Fines 3,051$ 12,475$ 31.2% 40,000$ 19,706$ -36.70% Administrative Adjudication 935 6,855 24.9% 27,500 11,391 -39.82% Police Tows 5,000 30,000 66.7% 45,000 15,500 93.55% Other Fines & Forfeits 45 215 43.0%500 270 -20.37% Total Fines & Forfeits 9,031$ 49,544$ 43.8% 113,000$ 46,867$ 5.71% Charges for Services ^Garbage Surcharge 225,115$ 670,547$ 51.7% 1,297,650$ 631,666$ 6.16% ^Late PMT Penalties - Garbage 3 34 0.1% 25,000 12,391 -99.73% ^UB Collection Fees 10,202 93,904 56.9% 165,000 85,063 10.39% Administrative Chargebacks 17,825 106,948 50.0% 213,896 102,418 4.42% Other Services - - 0.0%500 1,388 0.00% Total Charges for Services 253,144$ 871,433$ 51.2% 1,702,046$ 832,926$ 4.62% Investment Earnings 1,112$ 8,387$ 9.3% 89,878$ 68,899$ -87.83% UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 27 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 GENERAL FUND (01) (continued) Reimbursements/Miscellaneous/Transfers In Reimbursements 5,810 25,143 28.6% 88,000 24,177 4.00% Rental Income 500 1,500 21.4%7,000 3,735 -59.84% Miscellaneous Income & Transfers In 5,917 74,584 155.4% 48,000 18,161 310.67% Total Miscellaneous 12,227$ 101,227$ 70.8% 143,000$ 46,073$ 119.71% Total Revenues and Transfers 2,256,167$ 11,081,644$ 65.4% 16,933,486$ 10,197,088$ 8.67% Expenditures Administration 91,353$ 474,795$ 47.8%992,350$ 470,531$ 0.91% 50 Salaries 63,949 310,822 50.8% 611,747 288,210 7.85% 52 Benefits 16,998 110,099 52.0% 211,572 114,389 -3.75% 54 Contractual Services 8,937 47,794 31.9% 150,031 64,196 -25.55% 56 Supplies 1,469 6,079 32.0% 19,000 3,735 62.75% Finance 48,839$ 267,954$ 47.6%562,508$ 258,874$ 3.51% 50 Salaries 34,491 159,182 49.0% 324,856 146,284 8.82% 52 Benefits 9,914 60,230 48.9% 123,295 57,385 4.96% 54 Contractual Services 3,734 47,104 42.1% 111,857 54,910 -14.22% 56 Supplies 701 1,438 57.5%2,500 295 387.31% Police 456,287$ 3,460,576$ 57.1%6,064,220$ 3,429,568$ 0.90% Salaries 335,957 1,613,243 48.5% 3,323,608 1,593,704 1.23% Overtime 4,847 41,982 37.8% 111,000 64,417 -34.83% 52 Benefits 96,596 1,677,895 76.1% 2,205,107 1,600,867 4.81% 54 Contractual Services 13,306 101,252 32.6% 311,025 116,916 -13.40% 56 Supplies 5,581 26,205 23.1% 113,480 53,662 -51.17% Community Development 78,507$ 396,519$ 42.1%942,154$ 408,757$ -2.99% 50 Salaries 57,359 276,886 51.7% 535,995 251,546 10.07% 52 Benefits 16,287 98,949 49.0% 201,768 96,961 2.05% 54 Contractual Services 2,707 14,116 7.3% 194,700 55,991 -74.79% 56 Supplies 2,154 6,568 67.8%9,691 4,259 54.20% PW - Street Ops & Sanitation 93,377$ 813,815$ 32.4%2,512,538$ 781,886$ 4.08% Salaries 50,438 230,383 43.5% 529,443 178,656 28.95% Overtime 8 830 4.2% 20,000 1,079 -23.10% 52 Benefits 17,565 108,663 44.3% 245,418 90,874 19.58% 54 Contractual Services 19,264 447,264 28.1% 1,591,767 462,260 -3.24% 56 Supplies 6,103 26,675 21.2% 125,910 49,017 -45.58% Administrative Services 729,360$ 2,283,792$ 39.2%5,824,862$ 2,590,644$ -11.84% 50 Salaries - - 0.0%500 1,388 0.00% 52 Benefits 32,769 251,470 63.1% 398,253 229,082 9.77% 54 Contractual Services 522,743 986,564 30.4% 3,245,272 1,067,396 -7.57% 56 Supplies - - 0.0% 15,000 - 0.00% 99 Transfers Out 173,848 1,045,759 48.3% 2,165,837 1,292,779 -19.11% Total Expenditures and Transfers 1,497,725$ 7,697,450$ 45.6% 16,898,632$ 7,940,260$ -3.06% Surplus(Deficit)758,442$ 3,384,193$ 34,854$ 2,256,829$ ^modified accruals basis *October represents 50% of fiscal year 2021 50 50 28 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change WATER FUND (51) Revenues ^ Water Sales 655,937$ 1,804,885$ 57.7% 3,129,000$ 1,624,701$ 11.09% ^ Water Infrastructure Fees 136,092 407,991 51.3% 795,000 396,575 2.88% ^ Late Penalties - - 0.0% 131,250 59,305 -100.00% Water Connection Fees 102,263 405,477 176.3% 230,000 172,894 134.52% Bulk Water Sales - (1,950) -39.0% 5,000 - 0.00% Water Meter Sales 31,460 139,110 231.9% 60,000 70,615 97.00% Total Charges for Services 925,752$ 2,755,513$ 63.3% 4,350,250$ 2,324,090$ 18.56% Investment Earnings 148$ 912$ 4.0% 22,557$ 11,623$ -92.15% Reimbursements/Miscellaneous/Transfers In Reimbursements 227$ 9,938$ 0.0%-$ -$ 0.00% Rental Income 8,295 49,770 49.8% 100,010 52,207 -4.67% Miscellaneous Income & Transfers In 14,918 89,900 50.1% 179,270 90,214 -0.35% Total Miscellaneous 23,440$ 149,608$ 53.6% 279,280$ 142,421$ 5.05% Total Revenues and Transfers 949,340$ 2,906,033$ 62.5% 4,652,087$ 2,478,135$ 17.27% Expenses Water Operations Salaries 50,446$ 233,905$ 48.0% 487,530$ 189,963$ 23.13% Overtime 1,430 2,925 13.3% 22,000 3,893 -24.88% 52 Benefits 20,279 125,777 52.2% 241,168 103,824 21.14% 54 Contractual Services 59,812 337,890 31.3% 1,078,983 376,618 -10.28% 56 Supplies 54,205 181,734 50.6% 359,273 171,958 5.69% 60 Capital Outlay 32,051$ 193,234$ 1,333,243$ 400,734$ -51.78% Water Tower Painting - - 0.0% 18,000 Road to Better Roads Program 77 591 0.1% 634,000 US 34 Project (IL Rte 47 to Orchard)- - 0.0%7,700 Route 71 Watermain Replacement 26,685 26,685 207.3% 12,871 Route 47 Expansion 3,781 22,686 50.0% 45,372 Cation Exchange Media Replacement 1,508 143,272 573.1% 25,000 Equipment - - 0.0% 500,300 Vehicles & Equipment - - 0.0% 90,000 Debt Service -$ 201,549$ 2,305,935$ 238,008$ -15.32% 2015A Bond - 70,084 16.0% 438,004 2016 Refunding Bond - 58,825 3.7% 1,592,650 IEPA Loan L17-156300 - 62,515 50.0% 125,031 2014C Refunding Bond - 10,125 6.7% 150,250 Total Expenses 218,223$ 1,277,014$ 21.9% 5,828,132$ 1,484,999$ -14.01% Surplus(Deficit)731,117$ 1,629,019$ (1,176,045)$ 993,136$ ^modified accruals basis *October represents 50% of fiscal year 2021 94 Charges for Services 89 50 6025 6059 6015 6066 6081 6079 6070 77 85 6060 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 29 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change SEWER FUND (52) Revenues ^Sewer Maintenance Fees 170,466$ 510,640$ 49.8% 1,024,850$ 496,827$ 2.78% ^Sewer Infrastructure Fees 65,351 196,042 50.3% 390,000 192,104 2.05% River Crossing Fees - - 0.0% - 450 -100.00% ^Late Penalties - - 0.0% 17,500 8,486 -100.00% Sewer Connection Fees 51,700 189,600 93.3% 203,300 115,100 64.73% Total Charges for Services 287,517$ 896,282$ 54.8% 1,635,650$ 812,967$ 10.25% Investment Earnings 56$ 365$ 4.9% 7,473$ 4,317$ -91.55% Reimbursements/Miscellaneous/Transfers In Miscellaneous Income 110$ 2,925$ 0.0%-$ 420$ 596.76% Transfers In 14,562 87,372 50.0% 174,744 287,515 -69.61% Total Miscellaneous & Transfers 14,672$ 90,297$ 51.7% 174,744$ 287,935$ -68.64% Total Revenues and Transfers 302,245$ 986,943$ 54.3% 1,817,867$ 1,105,219$ -10.70% Expenses Sewer Operations Salaries 28,172$ 126,875$ 49.6% 255,561$ 85,026$ 49.22% Overtime - 88 17.7%500 78 12.93% 52 Benefits 10,755 75,366 51.0% 147,784 57,364 31.38% 54 Contractual Services 9,599 101,672 43.4% 234,167 50,517 101.26% 56 Supplies 3,515 13,912 20.4% 68,256 16,229 -14.27% 60 Capital Outlay 119,012$ 154,761$ 204,361$ 60,240$ 156.91% SCADA 66,437 88,495 132.1% 67,000 US 34 Project (IL Rte 47 to Orchard)- - 0.0%650 Route 71 Sewer Main Replacement 50,702 50,702 148.2% 34,223 Vehicles - 4,323 5.4% 80,000 Route 47 Expansion 1,873 11,241 50.0% 22,488 Debt Service -$ 137,899$ 1,300,798$ 212,916$ -35.23% 2003 IRBB Debt Certificates - 11,425 7.0% 162,850 2011 Refunding Bond - 126,474 11.1% 1,137,948 99 Transfers Out 6,260$ 37,563$ 50.0% 75,125$ 36,938$ 1.69% Total Expenses and Transfers 177,313$ 648,136$ 28.3% 2,286,552$ 519,308$ 24.81% Surplus(Deficit)124,932$ 338,808$ (468,685)$ 585,912$ ^modified accruals basis *October represents 50% of fiscal year 2021 6079 90 92 6060 Charges for Services 50 6001 6059 6066 UNITED CITY OF YORKVILLE STATEMENT OF REVENUES, EXPENSES AND TRANSFERS For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 30 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change PARKS & RECREATION FUND (79) Revenues Charges for Services Special Events 315$ 4,775$ 5.3% 90,000$ 69,105$ -93.09% Child Development 7,497 25,153 17.3% 145,000 62,606 -59.82% Athletics & Fitness 6,241 111,553 30.1% 370,000 199,360 -44.04% Concession Revenue 391 4,033 9.0% 45,000 42,396 -90.49% Total Charges for Services 14,444$ 145,513$ 22.4% 650,000$ 373,466$ -61.04% Investment Earnings 1$ 205$ 15.7%1,300$ 639$ -67.96% Reimbursements/Miscellaneous/Transfers In Reimbursements -$ -$ 0.0%-$ 830$ 0.00% Rental Income (1,400) 54,976 85.6% 64,216 51,800 6.13% Park Rentals 151 1,339 7.7% 17,500 17,996 -92.56% Hometown Days - 1,675 1.4% 120,000 124,278 -98.65% Sponsorships & Donations - 3,022 15.1% 20,000 15,468 -80.46% Miscellaneous Income & Transfers In 109,341 659,567 50.2% 1,314,284 710,158 -7.12% Total Miscellaneous 108,092$ 720,579$ 46.9% 1,536,000$ 920,529$ -21.72% Total Revenues and Transfers 122,537$ 866,297$ 39.6% 2,187,300$ 1,294,635$ -33.09% Expenditures Parks Department 107,166$ 508,674$ 39.4%1,289,685$ 568,963$ -10.60% Salaries 72,589 313,687 47.5% 660,936 311,303 0.77% Overtime 859 1,914 38.3%5,000 3,364 -43.11% 52 Benefits 22,939 146,836 51.2% 286,628 154,830 -5.16% 54 Contractual Services 2,482 13,218 9.0% 146,712 32,436 -59.25% 56 Supplies 8,296 33,018 17.3% 190,409 67,029 -50.74% Recreation Department 136,359$ 434,021$ 34.3%1,267,077$ 648,677$ -33.09% 50 Salaries 48,402 206,275 40.8% 506,076 231,616 -10.94% 52 Benefits 13,536 82,812 41.7% 198,372 93,891 -11.80% 54 Contractual Services 14,886 43,474 17.7% 245,853 112,671 -61.42% 56 Hometown Days - 12,425 10.4% 120,000 113,362 -89.04% 56 Supplies 59,534 89,036 45.2% 196,776 97,138 -8.34% Total Expenditures 243,524$ 942,695$ 36.9% 2,556,762$ 1,217,639$ -22.58% Surplus(Deficit)(120,987)$ (76,398)$ (369,462)$ 76,996$ *October represents 50% of fiscal year 2021 YORKVILLE PARKS & RECREATION STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 50 31 October YTD % of FY 2021 Actual Actual Budget Budget YTD Actual % Change LIBRARY OPERATIONS FUND (82) Revenues Property Taxes 39,508$ 1,542,662$ 98.8% 1,562,000$ 1,481,390$ 4.14% Intergovernmental Personal Property Replacement Tax 779$ 3,024$ 57.6%5,250$ 3,927$ -23.00% State Grants -21,151 105.8%20,000 21,151 0.00% Total Intergovernmental 779$ 24,175$ 95.7%25,250$ 25,078$ -3.60% Library Fines 179$ 1,832$ 21.6%8,500$ 4,753$ -61.46% Charges for Services Library Subscription Cards 165$ 1,326$ 15.6%8,500$ 5,386$ -75.37% Copy Fees 362 696 18.3%3,800 2,081 -66.53% Program Fees 2 2 0.0%-58 -96.57% Total Charges for Services 529$ 2,025$ 16.5%12,300$ 7,525$ -73.09% Investment Earnings 148$ 834$ 9.3%8,959$ 6,082$ -86.29% Reimbursements/Miscellaneous/Transfers In Miscellaneous Reimbursements -$-$0.0%-$-$0.00% Rental Income --0.0%1,750 700 -100.00% Miscellaneous Income 1 374 18.7%2,000 2,431 -84.60% Transfers In 2,244 16,132 60.7%26,584 15,080 6.97% Total Miscellaneous & Transfers 2,244$ 16,506$ 54.4%30,334$ 18,211$ -9.36% Total Revenues and Transfers 43,387$ 1,588,034$ 96.4% 1,647,343$ 1,543,040$ 2.92% Expenditures Library Operations 82,515$ 455,730$ 27.4%1,664,378$ 455,569$ 0.04% 50 Salaries 52,003 228,387 47.6%479,742 220,174 3.73% 52 Benefits 14,412 96,228 53.5%179,800 85,994 11.90% 54 Contractual Services 15,465 53,607 35.2%152,448 61,576 -12.94% 56 Supplies 635 6,465 25.6%25,300 6,818 -5.18% 99 Debt Service -71,044 8.6%827,088 81,006 -12.30% Total Expenditures and Transfers 82,515$ 455,730$ 27.4% 1,664,378$ 455,569$ 0.04% Surplus(Deficit)(39,128)$ 1,132,304$ (17,035)$ 1,087,471$ *October represents 50% of fiscal year 2021 YORKVILLE PUBLIC LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND TRANSFERS For the Month Ended October 31, 2020 * Fiscal Year 2020 For the Month Ended October 31, 2019 32 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 1TIME: 08:44:27 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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 05/01/2020 BEGINNING BALANCE 0.0002 AP-200609B 06/03/2020 13 05/12/20 CC MEETING CHRISTINE M. VITOSH 532890 CMV 1980 243.14 06/03/2020 14 05/07/20 PUBLIC SAFETY MEETING MARLYS J. YOUNG 532893 050720 58.25 06/03/2020 15 05/19/20 PW MEETING MINUTES MARLYS J. YOUNG 532893 051920 40.50 AP-200623B 06/17/2020 18 05/26 CITY COUNCIL MEETING CHRISTINE M. VITOSH 532983 CMV 1982 201.12 06/17/2020 19 05/20/20 ADMIN MEETING MINUTES MARLYS J. YOUNG 532988 052020 50.00 AP-200625MB 06/16/2020 03 ZOOM-05/22-06/23 MONTHLY COSTS FIRST NATIONAL BANK 900090 062520-B.OLSON-B 154.97 AP-200714 06/29/2020 28 MAY 2020 COBRA FLEX BENEFIT SERVICE 533010 139234 50.00 06/29/2020 29 06/09/20 CC HEARING CHRISTINE M. VITOSH 533045 CMV 1983 228.20 GJ-200714RV 06/29/2020 28 Reverse AP-200714 50.00 06/29/2020 29 Reverse AP-200714 228.20 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,026.18 278.2003 GJ-200714AP 06/29/2020 28 MAY 2020 COBRA 50.00 06/29/2020 29 06/09/20 CC HEARING 228.20 AP-200725M 07/16/2020 04 ZOOM-5/23-6/22 MONTHLY FEE FIRST NATIONAL BANK 900092 072520-B.OLSON 154.97 07/16/2020 05 TRIBUNE-DOWNSTATE SMALL FIRST NATIONAL BANK 900092 072520-L.PICKERING 517.30 AP-200728 07/20/2020 37 JUN 2020 COBRA FLEX BENEFIT SERVICE 533088 142490 50.00 07/20/2020 38 6/16/20 PW MEETING MINUTES MARLYS J. YOUNG 533141 061620 41.25 07/20/2020 39 6/17/20 ADMIN MEETING MINUTES MARLYS J. YOUNG 533141 061720 38.75 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,080.47 0.0004 AP-200811 08/05/2020 20 07/02/20 PUBLIC SAFETY MEETING MARLYS J. YOUNG 533219 070220 54.25 08/05/2020 21 07/07/20 EDC MEETING MINUTES MARLYS J. YOUNG 533219 070720 51.25 AP-200825 08/19/2020 12 07/28 CITY COUNCIL MEETING CHRISTINE M. VITOSH 533300 CMV 1987 224.38 08/19/2020 13 07/15 ADMIN MEETING MINUTES MARLYS J. YOUNG 533306 071520 47.00 08/19/2020 14 07/21/20 PW MEETING MINUTES MARLYS J. YOUNG 533306 072120 50.50 AP-200825M 08/19/2020 05 ZOOM-6/23-7/22 MONTHLY FEE FIRST NATIONAL BANK 900093 082520-B.OLSON 154.97 _________________________________ TOTAL PERIOD 04 ACTIVITY 582.35 0.0005 AP-200908 09/02/2020 14 PUBLIC HEARING FOR REBUILD CHRISTINE M. VITOSH 533353 CMV 1989 232.02 09/02/2020 15 8/4 EDC MEETING MINUTES MARLYS J. YOUNG 533357 080420 40.50 AP-200922 09/15/2020 11 MONTHLY COBRA ADMIN FLEX BENEFIT SERVICE 533380 145565 50.00 09/15/2020 12 LICENSE HEARING FANHUA CHRISTINE M. VITOSH 533422 CMV 1988 160.00 AP-200925M 09/16/2020 07 ZOOM-MONTHLY ACCESS FEE FIRST NATIONAL BANK 900094 092520-B.OLSON 154.97 _________________________________ TOTAL PERIOD 05 ACTIVITY 637.49 0.0006 AP-201013 10/06/2020 16 NOTARY PUBLIC RENEWAL CNA SURETY 533447 15213866N-121320 30.00 10/06/2020 17 ANNUAL SAFE DEPSOIT BOX RENTAL OLD SECOND BANK - YO 533529 2049-092120 82.50 10/06/2020 18 09/01/20 EDC MEETING MINUTES MARLYS J. YOUNG 533531 090120 59.50 10/06/2020 19 09/03/20 PUBLIC SAFETY MEETING MARLYS J. YOUNG 533531 090320 62.00 AP-201025M 10/19/2020 07 ZOOM-SEPT 2020 LICENSING FEES FIRST NATIONAL BANK 900095 102520-B.OLSON 247.22 10/19/2020 08 TRIBUNE-PUBLIC HEARING FOR FIRST NATIONAL BANK 900095 102520-L.PICKERING 240.72 AP-201027 10/20/2020 13 NOTARY RENEWAL - OLSEM SECRETARY OF STATE 533629 100520 10.00 10/20/2020 14 09/15/20 PW MEETING MINUTES MARLYS J. YOUNG 533640 091520 64.50 10/20/2020 15 9/16/20 ADMIN MEETING MINUTES MARLYS J. YOUNG 533640 091620 41.75 _________________________________ TOTAL PERIOD 06 ACTIVITY 838.19 0.00 YTD BUDGET 6,000.00 TOTAL ACCOUNT ACTIVITY 4,164.68 278.20 ANNUAL REVISED BUDGET 12,000.00 ENDING BALANCE 3,886.48 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 2TIME: 08:44:28 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-120-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 GJ-200531FE 06/02/2020 01 UB CC Fees - Apr 2020 611.98 06/02/2020 07 UB Paymentus Fees - Apr 2020 1,218.83 06/02/2020 13 FNBO Analysis Chrg - Apr 2020 301.68 _________________________________ TOTAL PERIOD 01 ACTIVITY 2,132.49 0.0002 GJ-200630FE 06/29/2020 01 UB CC Fees - May 2020 311.34 06/29/2020 07 UB Paymentus Fees - May 2020 1,115.62 06/29/2020 13 FNBO Analysis Chrg - May 2020 291.06 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,718.02 0.0003 AP-200725M 07/16/2020 19 PRO 2010 TERMINAL SERVER FIRST NATIONAL BANK 900092 072520-R.WRIGHT 42.39 AP-200728 07/20/2020 51 MYGOVHUB FEES - MAY 2020 HARRIS COMPUTER SYST 533093 XT00007212 197.12 07/20/2020 52 MYGOVHUB FEES - JUNE 2020 HARRIS COMPUTER SYST 533093 XT00007243 83.62 GJ-200731FE 07/31/2020 01 UB CC Fees - Jun 2020 439.41 07/31/2020 07 UB Paymentus Fees - Jun 2020 1,258.89 07/31/2020 13 Analysis Charge - Jun 2020 349.79 _________________________________ TOTAL PERIOD 03 ACTIVITY 2,371.22 0.0004 AP-200825 08/19/2020 31 MYGOVHUB MONTHLY FEE-JUL 2020 HARRIS COMPUTER SYST 533258 XT00007253 200.97 GJ-200831FE 09/01/2020 01 UB CC Fees-Jul 2020 1,159.88 09/01/2020 07 UB Paymentus Fees-Jul 2020 1,009.37 09/01/2020 13 FNBO Analysis Crge-Jul 2020 278.51 _________________________________ TOTAL PERIOD 04 ACTIVITY 2,648.73 0.0005 AP-200922 09/15/2020 30 MYGOVHUB FEES - AUG 2020 HARRIS COMPUTER SYST 533384 XT00007273 85.26 GJ-200930FE 10/01/2020 01 UB CC Fees - Aug 2020 1,032.74 10/01/2020 07 UB Paymentus Fees-Aug 2020 1,187.30 10/01/2020 13 FNBO Analysis Charge-Aug 2020 300.61 _________________________________ TOTAL PERIOD 05 ACTIVITY 2,605.91 0.0006 AP-201027 10/20/2020 37 SEPT 2020 MYGOVHUB FEES HARRIS COMPUTER SYST 533566 XT00007300 205.22 GJ-201031FE 10/29/2020 01 UB CC Fees - Sept 2020 1,245.09 10/29/2020 07 UB Paymentus Fees - Sept 2020 943.60 10/29/2020 13 FNBO Analysis Chrg- Sept 2020 326.60 _________________________________ TOTAL PERIOD 06 ACTIVITY 2,720.51 0.00 YTD BUDGET 32,500.02 TOTAL ACCOUNT ACTIVITY 14,196.88 0.00 ANNUAL REVISED BUDGET 65,000.00 ENDING BALANCE 14,196.88_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.0002 AP-200609B 06/03/2020 26 SOFTWARE MAINTENANCE RENEWAL JEFFREY C DAVIES 532864 788 600.00 AP-200623B 06/17/2020 39 CAPERS SOFTWARE MAINTENANCE CAPERS LLC 532931 INV-0751 5,000.00 AP-200625MB 06/16/2020 15 ACCURINT-MAY 2020 SEARCHES FIRST NATIONAL BANK 900090 062520-N.DECKER-B 150.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 5,750.00 0.0003 AP-200725M 07/16/2020 32 IWORQ-JUL 2020-JUN 2021 FIRST NATIONAL BANK 900092 072520-BARKSDALE 4,750.00 07/16/2020 33 SHRED-IT-MAY ONSITE SHREDDING FIRST NATIONAL BANK 900092 072520-N.DECKER 182.49 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 3TIME: 08:44:31 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________03 AP-200725M 07/16/2020 34 CNA SURETY-NOTARY RENEWAL- FIRST NATIONAL BANK 900092 072520-N.DECKER 30.00 07/16/2020 35 ACCURINT-MAY 2020 SEARCHES FIRST NATIONAL BANK 900092 072520-N.DECKER 150.00 AP-200728 07/20/2020 61 ANNUAL RENEWAL FOR MONITORING J & D INGENUITIES, L 533089 1778 456.95 GJ-200823RC 08/25/2020 22 RC IWORDQ Inv#072520-K.Barksdl 4,750.00 GJ-200826RC 08/26/2020 04 RC JD Ingenuities Inv#1778 456.95 _________________________________ TOTAL PERIOD 03 ACTIVITY 5,569.44 5,206.9504 AP-200825 08/19/2020 35 POWER DMS PROBASE SET UP, ONE POWER DMS INC 38005 4,997.55 AP-200825M 08/19/2020 26 SHRED IT-JUN 2020 ON SITE FIRST NATIONAL BANK 900093 082520-N.DECKER 180.84 08/19/2020 27 CNA SURETY#62846475N-NOTARY FIRST NATIONAL BANK 900093 082520-N.DECKER 30.00 08/19/2020 28 ACCURINT-JUNE 2020 SEARCHES FIRST NATIONAL BANK 900093 082520-N.DECKER 150.00 08/19/2020 29 SHRED IT-JUL 2020 ON SITE FIRST NATIONAL BANK 900093 082520-N.DECKER 180.84 _________________________________ TOTAL PERIOD 04 ACTIVITY 5,539.23 0.0005 AP-200825VD 09/09/2020 01 POWER DMS PROBASE :VOID 533282 POWER DMS INC 38005 4,997.55 AP-200908 09/02/2020 34 DIGITAL PHOTO ID P.F. PETTIBONE & CO. 533339 179123 17.00 09/02/2020 35 NOTARY RENEWAL-JOHNSON SECRETARY OF STATE 533346 081720-JOHNSON 10.00 09/02/2020 36 NOTARY RENEWAL-KUEHLEM SECRETARY OF STATE 533346 081720-KUEHLEM 10.00 AP-200922 09/15/2020 34 OFFENDER REGISTRATION SYSTEM BARCA ENTERPRISES, I 533364 300196 420.00 09/15/2020 35 MONTHLY COURTSMART PUBLICATION DALE ANDERSON 533392 INV-0262 1,280.00 09/15/2020 36 U OF ARIZONA SUMMER TUITION BEHR PFIZENMAIER 091020-TUITION 2,412.00 09/15/2020 37 DIGITAL PHOTO CITY ID P.F. PETTIBONE & CO. 533409 179143 17.00 09/15/2020 38 NOTARY RENEWAL-CARLYLE SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 39 NOTARY RENEWAL-HAYES SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 40 NOTARY RENEWAL-HART SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 41 NOTARY RENEWAL-HUNTER SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 42 NOTARY RENEWAL-JELENIEWSKI SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 43 NOTARY RENEWAL-KETCHMARK SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 44 NOTARY RENEWAL-KOLOWSKI SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 45 NOTARY RENEWAL-MCMAHON SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 46 NOTARY RENEWAL-MIKOLASEK SECRETARY OF STATE 533643 NOTARY RNWL 10.00 09/15/2020 47 NOTARY RENEWAL-PFIZENMAIER SECRETARY OF STATE 533643 NOTARY RNWL 10.00 AP-200925M 09/16/2020 30 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 31 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 32 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 33 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 34 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 35 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 36 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 37 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 38 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 39 CNA SURETY-NOTARY FIRST NATIONAL BANK 900094 092520-N.DECKER 30.00 09/16/2020 40 SHRED IT-JULY 2020 SHREDDING FIRST NATIONAL BANK 900094 092520-N.DECKER 180.84 09/16/2020 41 ACCURINT-JULY 2020 SEARCHES FIRST NATIONAL BANK 900094 092520-N.DECKER 150.00 09/16/2020 42 POWER DMS-POWER DMS PRO SET UP FIRST NATIONAL BANK 900094 092520-R.MIKOLASEK 4,997.55 _________________________________ TOTAL PERIOD 05 ACTIVITY 9,894.39 4,997.5506 AP-201013 10/06/2020 43 RECORDS CLERK POLYGRAPH TROTSKY INVESTIGATIV 533521 YORKVILLE PD 20-01 155.00 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 4TIME: 08:44:31 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________01-210-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________06 AP-201025M 10/19/2020 29 SHRED IT-AUG 2020 ON SITE FIRST NATIONAL BANK 900095 102520-N. DECKER 180.84 10/19/2020 30 ACCURINT-AUG 2020 SEARCHES FIRST NATIONAL BANK 900095 102520-N. DECKER 150.00 AP-201026R 10/26/2020 01 NOTARY RENEWAL-CARLYLE SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 02 NOTARY RENEWAL-HAYES SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 03 NOTARY RENEWAL-HUNTER SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 04 NOTARY RENEWAL-JELENIEWSKI SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 05 NOTARY RENEWAL-KETCHMARK SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 06 NOTARY RENEWAL-KOLOWSKI SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 07 NOTARY RENEWAL-MCMAHON SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 08 NOTARY RENEWAL-MIKOLASEK SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 09 NOTARY RENEWAL-PFIZENMAIER SECRETARY OF STATE 533643 NOTARY RNWL 10.00 AP-201026VD 10/26/2020 01 NOTARY RENEWAL-CAR:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 02 NOTARY RENEWAL-HAY:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 03 NOTARY RENEWAL-HAR:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 04 NOTARY RENEWAL-HUN:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 05 NOTARY RENEWAL-JEL:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 06 NOTARY RENEWAL-KET:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 07 NOTARY RENEWAL-KOL:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 08 NOTARY RENEWAL-MCM:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 09 NOTARY RENEWAL-MIK:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 10/26/2020 10 NOTARY RENEWAL-PFI:VOID 533417 SECRETARY OF STATE 533643 NOTARY RNWL 10.00 AP-201028VD 10/28/2020 01 U OF ARIZONA SUMME:VOID 533408 BEHR PFIZENMAIER 091020-TUITION 2,412.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 575.84 2,512.00 YTD BUDGET 18,375.00 TOTAL ACCOUNT ACTIVITY 27,328.90 12,716.50 ANNUAL REVISED BUDGET 36,750.00 ENDING BALANCE 14,612.40_____________________________________________________________________________________________________________________________________________________01-220-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.0002 AP-200604R 06/04/2020 08 TEXT AMENDMENT PUBLIC HEARING CHRISTINE M. VITOSH 530149 1958 79.78 GJ-200604VD 06/04/2020 04 VITOSH INV 1958 VD 530893 79.78 AP-200625MB 06/16/2020 34 ADOBE-MONTHLY CLOUD FEE FIRST NATIONAL BANK 900090 062520-J.ENGBERG-B 52.99 _________________________________ TOTAL PERIOD 02 ACTIVITY 132.77 79.7803 AP-200725M 07/16/2020 60 ADOBE-CREATIVE CLOUD MONTHLY FIRST NATIONAL BANK 900092 072520-J.ENGBERG 52.99 GJ-200823RC 08/25/2020 21 RC IWORDQ Inv#072520-K.Barksdl 4,750.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 4,802.99 0.0004 AP-200819C 08/30/2020 01 ORDINANCE APPROVING KENDALL COUNTY RECOR 131173 32800 67.00 AP-200825M 08/19/2020 55 ADOBE-MONTHLY CREATIVE CLOUD FIRST NATIONAL BANK 900093 082520-J.ENGBERG 52.99 _________________________________ TOTAL PERIOD 04 ACTIVITY 119.99 0.0005 AP-200908C 09/13/2020 01 ORDINANCE REPEALING ORDINANCE KENDALL COUNTY RECOR 131175 33918 67.00 AP-200925M 09/16/2020 62 ADOBE-CREATIVE CLOUD MONTHLY FIRST NATIONAL BANK 900094 092520-J.ENGBERG 52.99 _________________________________ TOTAL PERIOD 05 ACTIVITY 119.99 0.0006 AP-201025M 10/19/2020 59 ADOBE-CREATIVE CLOUD MONTHLY FIRST NATIONAL BANK 900095 102520-J. ENGBERG 52.99 10/19/2020 60 GROOT-CLEANUP ON SUTTON FIRST NATIONAL BANK 900095 102520-P. RATOS 125.00 AP-201027 10/20/2020 53 MEETING SCHEDULE FOR 2021 MARLYS J. YOUNG 533640 090920 2.34 _________________________________ TOTAL PERIOD 06 ACTIVITY 180.33 0.00 YTD BUDGET 46,250.02 TOTAL ACCOUNT ACTIVITY 5,356.07 79.78 ANNUAL REVISED BUDGET 92,500.00 ENDING BALANCE 5,276.29 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 5TIME: 08:44:35 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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 05/01/2020 BEGINNING BALANCE 0.00 AP-200525MB 05/19/2020 02 MINER#100594-MAY 2020 MANAGED FIRST NATIONAL BANK 900088 052520-K.GREGORY-B 366.85 _________________________________ TOTAL PERIOD 01 ACTIVITY 366.85 0.0002 AP-200623B 06/17/2020 58 04/29-05/28 COPIER CHARGES IMPACT NETWORKING, L 532947 1796944 2.50 AP-200625MB 06/16/2020 37 APWA-MEMBERSHIP RENEWAL FIRST NATIONAL BANK 900090 062520-E.DHUSE-B 300.00 06/16/2020 38 MINER#100630-JUN 2020 MANAGED FIRST NATIONAL BANK 900090 062520-K.GREGORY-B 366.85 AP-200714 06/29/2020 85 ALICE ST STORM SEWER INLETS INNOVATIVE UNDERGROU 533019 1521 1,000.00 GJ-200714RV 06/29/2020 85 Reverse AP-200714 1,000.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,669.35 1,000.0003 GJ-200714AP 06/29/2020 85 ALICE ST STORM SEWER INLETS 1,000.00 AP-200725M 07/16/2020 67 MINER#100663-JUL 2020 MANAGED FIRST NATIONAL BANK 900092 072520-K.GREGORY 366.85 AP-200728 07/20/2020 76 5/29-6/28 COPY CHARGES IMPACT NETWORKING, L 533100 1823808 3.29 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,370.14 0.0004 AP-200811 08/05/2020 74 6/29-7/28 COPY CHARGES IMPACT NETWORKING, L 533173 1849521 3.27 AP-200825M 08/19/2020 59 MINER#10076-AUG 2020 MANAGED FIRST NATIONAL BANK 900093 082520-K.GREDORY 366.85 _________________________________ TOTAL PERIOD 04 ACTIVITY 370.12 0.0005 AP-200922 09/15/2020 60 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 533386 1879031 1.83 AP-200925M 09/16/2020 72 MINER ELEC-SEPT 2020 MANAGED FIRST NATIONAL BANK 900094 092520-K.GREGORY 366.85 _________________________________ TOTAL PERIOD 05 ACTIVITY 368.68 0.0006 AP-201013 10/06/2020 63 LIGHT POLE REPAIRS AT VARIOUS VERNE HENNE CONSTR. 533467 34367 3,042.82 AP-201025M 10/19/2020 67 MINER # 100779-OCT 2020 FIRST NATIONAL BANK 900095 102520-K. GREGORY 366.85 AP-201027 10/20/2020 54 8/29 - 9/28 COPIER CHARGES IMPACT NETWORKING, L 533570 1906901 3.74 10/20/2020 55 PLASMA CUTTING O'MALLEY WELDING & F 533599 19488 75.00 _________________________________ TOTAL PERIOD 06 ACTIVITY 3,488.41 0.00 YTD BUDGET 4,612.50 TOTAL ACCOUNT ACTIVITY 7,633.55 1,000.00 ANNUAL REVISED BUDGET 9,225.00 ENDING BALANCE 6,633.55_____________________________________________________________________________________________________________________________________________________01-640-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.0002 AP-200609B 06/03/2020 58 2019 DRAINAGE DISTRICT FEES KENDALL COUNTY COLLE 532876 2019DDF 522.92 _________________________________ TOTAL PERIOD 02 ACTIVITY 522.92 0.0005 AP-200922 09/15/2020 79 JUN-AUG 2020 LOBBYIST CHARGES VILLAGE OF OSWEGO 533405 874 4,666.66 _________________________________ TOTAL PERIOD 05 ACTIVITY 4,666.66 0.00 YTD BUDGET 4,125.00 TOTAL ACCOUNT ACTIVITY 5,189.58 0.00 ANNUAL REVISED BUDGET 8,250.00 ENDING BALANCE 5,189.58_____________________________________________________________________________________________________________________________________________________11-111-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 YTD BUDGET 1,563.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 3,126.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________12-112-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 YTD BUDGET 1,563.00 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 3,126.00 ENDING BALANCE 0.00 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 6TIME: 08:44:46 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________23-230-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.0003 AP-200728 07/20/2020 144 FY 2021 STORMWATER BILLING ILLINOIS EPS (NPDES) 533098 ILR400554-06620 1,000.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,000.00 0.00 YTD BUDGET 2,500.02 TOTAL ACCOUNT ACTIVITY 1,000.00 0.00 ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 1,000.00_____________________________________________________________________________________________________________________________________________________25-205-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 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 05/01/2020 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 05/01/2020 BEGINNING BALANCE 0.00 GJ-00521PRE 05/28/2020 32 Itron-May Host Srvcs 624.39 AP-200525MB 05/19/2020 07 MINER#100594-MAY 2020 MANAGED FIRST NATIONAL BANK 900088 052520-K.GREGORY-B 430.65 AP-200526B 05/19/2020 36 JUNE 2020 HOSTING SERVICES ITRON 532821 555744 624.39 GJ-200531FE 06/02/2020 03 UB CC Fees - Apr 2020 819.90 06/02/2020 09 UB Paymentus Fees - Apr 2020 1,632.94 06/02/2020 15 FNBO Analysis Chrg - Apr 2020 404.18 _________________________________ TOTAL PERIOD 01 ACTIVITY 4,536.45 0.0002 AP-200609B 06/03/2020 74 SOFTWARE RENEWAL SENSUS USA, INC 532887 ZA20209152 1,949.94 AP-200625MB 06/16/2020 64 MINER#100630-JUN 2020 MANAGED FIRST NATIONAL BANK 900090 062520-K.GREGORY-B 430.65 GJ-200630FE 06/29/2020 03 UB CC Fees - May 2020 417.12 06/29/2020 09 UB Paymentus Fees - May 2020 1,494.66 06/29/2020 15 FNBO Analysis Chrg - May 2020 389.95 _________________________________ TOTAL PERIOD 02 ACTIVITY 4,682.32 0.0003 AP-200725M 07/16/2020 102 MINER#100663-JUL 2020 MANAGED FIRST NATIONAL BANK 900092 072520-K.GREGORY 430.65 AP-200728 07/20/2020 165 MYGOVHUB FEES - MAY 2020 HARRIS COMPUTER SYST 533093 XT00007212 295.68 07/20/2020 166 MYGOVHUB FEES - JUNE 2020 HARRIS COMPUTER SYST 533093 XT00007243 125.43 07/20/2020 167 JULY 2020 HOSTING SERVICES ITRON 533102 558861 624.39 07/20/2020 168 AUG 2020 HOSTING SERVICES ITRON 533102 561677 624.39 GJ-200731FE 07/31/2020 03 UB CC Fees - Jun 2020 588.70 07/31/2020 09 UB Paymentus Fees - Jun 2020 1,686.60 07/31/2020 15 Analysis Charge - Jun 2020 468.63 _________________________________ TOTAL PERIOD 03 ACTIVITY 4,844.47 0.0004 AP-200825 08/19/2020 140 MYGOVHUB MONTHLY FEE-JUL 2020 HARRIS COMPUTER SYST 533258 XT00007253 303.29 AP-200825M 08/19/2020 95 MINER#10076-AUG 2020 MANAGED FIRST NATIONAL BANK 900093 082520-K.GREDORY 430.65 08/19/2020 96 DMV-CDL RENEWAL-CONARD FIRST NATIONAL BANK 900093 082520-R.CONARD 51.13 GJ-200831FE 09/01/2020 03 UB CC Fees-Jul 2020 1,553.96 09/01/2020 09 UB Paymentus Fees-Jul 2020 1,352.31 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 7TIME: 08:45:01 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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 GJ-200831FE 09/01/2020 15 FNBO Analysis Crge-Jul 2020 373.13 _________________________________ TOTAL PERIOD 04 ACTIVITY 4,064.47 0.0005 AP-200908 09/02/2020 98 SEPT 2020 HOSTING ITRON 533328 564752 624.39 AP-200922 09/15/2020 136 MYGOVHUB FEES - AUG 2020 HARRIS COMPUTER SYST 533384 XT00007273 128.68 09/15/2020 137 JUN-AUG 2020 LOBBYIST CHARGES VILLAGE OF OSWEGO 533405 874 4,666.67 AP-200925M 09/16/2020 116 MINER ELEC-SEPT 2020 MANAGED FIRST NATIONAL BANK 900094 092520-K.GREGORY 430.65 GJ-200930FE 10/01/2020 03 UB CC Fees - Aug 2020 1,383.62 10/01/2020 09 UB Paymentus Fees-Aug 2020 1,590.68 10/01/2020 15 FNBO Analysis Charge-Aug 2020 402.74 _________________________________ TOTAL PERIOD 05 ACTIVITY 9,227.43 0.0006 AP-201013 10/06/2020 165 WATERMAIN DISINFECTING CHLORINATING LTD, IN 533445 820235 1,225.20 10/06/2020 166 FLAT RATE REPAIR ITRON 533476 533985 1,495.00 10/06/2020 167 OCT 2020 HOSTING SERVCES ITRON 533476 567537 624.39 AP-201025M 10/19/2020 98 MINER # 100779-OCT 2020 FIRST NATIONAL BANK 900095 102520-K. GREGORY 430.65 10/19/2020 99 DMV-CDL-CONARD FIRST NATIONAL BANK 900095 102520-R.CONARD 16.00 AP-201027 10/20/2020 113 SEPT 2020 MYGOVHUB FEES HARRIS COMPUTER SYST 533566 XT00007300 309.70 GJ-201031FE 10/29/2020 03 UB CC Fees - Sept 2020 1,668.12 10/29/2020 09 UB Paymentus Fees - Sept 2020 1,264.19 10/29/2020 15 FNBO Analysis Chrg- Sept 2020 437.57 _________________________________ TOTAL PERIOD 06 ACTIVITY 7,470.82 0.00 YTD BUDGET 77,500.02 TOTAL ACCOUNT ACTIVITY 34,825.96 0.00 ANNUAL REVISED BUDGET 155,000.00 ENDING BALANCE 34,825.96_____________________________________________________________________________________________________________________________________________________52-520-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 AP-200525MB 05/19/2020 09 MINER#100594-MAY 2020 MANAGED FIRST NATIONAL BANK 900088 052520-K.GREGORY-B 287.10 GJ-200531FE 06/02/2020 05 UB CC Fees - Apr 2020 382.46 06/02/2020 11 UB Paymentus Fees - Apr 2020 761.73 06/02/2020 17 FNBO Analysis Chrg - Apr 2020 188.54 _________________________________ TOTAL PERIOD 01 ACTIVITY 1,619.83 0.0002 AP-200623B 06/17/2020 152 ALARM MONITORING FOR WIRE WIZARD OF ILLIN 532985 34002 138.00 AP-200625MB 06/16/2020 73 APWA-MEMBERSHIP RENEWAL FIRST NATIONAL BANK 900090 062520-E.DHUSE-B 250.00 06/16/2020 74 MINER#100630-JUN 2020 MANAGED FIRST NATIONAL BANK 900090 062520-K.GREGORY-B 287.10 GJ-200630FE 06/29/2020 05 UB CC Fees - May 2020 194.57 06/29/2020 11 UB Paymentus Fees - May 2020 697.22 06/29/2020 17 FNBO Analysis Chrg - May 2020 181.90 AP-200714 06/29/2020 167 INSTALLED 8" MUNI PLUG ON INNOVATIVE UNDERGROU 533019 1522 500.00 06/29/2020 168 INSTALLED 6" CIPP SPOT REPAIR INNOVATIVE UNDERGROU 533019 1523 2,500.00 GJ-200714RV 06/29/2020 167 Reverse AP-200714 500.00 06/29/2020 168 Reverse AP-200714 2,500.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 4,748.79 3,000.0003 GJ-200714AP 06/29/2020 167 INSTALLED 8" MUNI PLUG ON 500.00 06/29/2020 168 INSTALLED 6" CIPP SPOT REPAIR 2,500.00 AP-200725M 07/16/2020 115 MINER#100663-JUL 2020 MANAGED FIRST NATIONAL BANK 900092 072520-K.GREGORY 287.10 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 8TIME: 08:45:10 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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 AP-200728 07/20/2020 209 MYGOVHUB FEES - MAY 2020 HARRIS COMPUTER SYST 533093 XT00007212 86.96 07/20/2020 210 MYGOVHUB FEES - JUNE 2020 HARRIS COMPUTER SYST 533093 XT00007243 36.90 GJ-200731FE 07/31/2020 05 UB CC Fees - Jun 2020 274.61 07/31/2020 11 UB Paymentus Fees - Jun 2020 786.76 07/31/2020 17 Analysis Charge - Jun 2020 218.60 _________________________________ TOTAL PERIOD 03 ACTIVITY 4,690.93 0.0004 AP-200811 08/05/2020 169 VECTOR TRUCK & CREW TO JET UNITED SEPTIC, INC. 533211 12952 2,600.00 AP-200825 08/19/2020 169 MYGOVHUB MONTHLY FEE-JUL 2020 HARRIS COMPUTER SYST 533258 XT00007253 87.52 AP-200825M 08/19/2020 107 MINER#10076-AUG 2020 MANAGED FIRST NATIONAL BANK 900093 082520-K.GREDORY 287.10 GJ-200831FE 09/01/2020 05 UB CC Fees-Jul 2020 724.89 09/01/2020 11 UB Paymentus Fees-Jul 2020 630.82 09/01/2020 17 FNBO Analysis Crge-Jul 2020 174.06 _________________________________ TOTAL PERIOD 04 ACTIVITY 4,504.39 0.0005 AP-200922 09/15/2020 169 MYGOVHUB FEES - AUG 2020 HARRIS COMPUTER SYST 533384 XT00007273 37.13 AP-200925M 09/16/2020 138 MINER ELEC-SEPT 2020 MANAGED FIRST NATIONAL BANK 900094 092520-K.GREGORY 287.10 09/16/2020 139 PHYSICIANS CARE-DRUG SCREENS FIRST NATIONAL BANK 900094 092520-K.GREGORY 58.00 GJ-200930FE 10/01/2020 05 UB CC Fees - Aug 2020 645.43 10/01/2020 11 UB Paymentus Fees-Aug 2020 742.02 10/01/2020 17 FNBO Analysis Charge-Aug 2020 187.87 _________________________________ TOTAL PERIOD 05 ACTIVITY 1,957.55 0.0006 AP-201025M 10/19/2020 115 IL505-CDL LICENSE-JACKSON FIRST NATIONAL BANK 900095 102520-J. JACKSON 51.13 10/19/2020 116 MINER # 100779-OCT 2020 FIRST NATIONAL BANK 900095 102520-K. GREGORY 287.10 AP-201027 10/20/2020 132 SEPT 2020 MYGOVHUB FEES HARRIS COMPUTER SYST 533566 XT00007300 89.37 GJ-201031FE 10/29/2020 05 UB CC Fees - Sept 2020 778.14 10/29/2020 11 UB Paymentus Fees - Sept 2020 589.71 10/29/2020 17 FNBO Analysis Chrg- Sept 2020 204.11 _________________________________ TOTAL PERIOD 06 ACTIVITY 1,999.56 0.00 YTD BUDGET 22,750.02 TOTAL ACCOUNT ACTIVITY 19,521.05 3,000.00 ANNUAL REVISED BUDGET 45,500.00 ENDING BALANCE 16,521.05_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 AP-200525MB 05/19/2020 11 MINER#100594-MAY 2020 MANAGED FIRST NATIONAL BANK 900088 052520-K.GREGORY-B 510.40 _________________________________ TOTAL PERIOD 01 ACTIVITY 510.40 0.0002 AP-200623B 06/17/2020 175 04/29-05/28 COPIER CHARGES IMPACT NETWORKING, L 532947 1796944 34.26 AP-200625MB 06/16/2020 83 MINER#100630-JUN 2020 MANAGED FIRST NATIONAL BANK 900090 062520-K.GREGORY-B 510.40 _________________________________ TOTAL PERIOD 02 ACTIVITY 544.66 0.0003 AP-200725M 07/16/2020 130 MINER#100663-JUL 2020 MANAGED FIRST NATIONAL BANK 900092 072520-K.GREGORY 510.40 07/16/2020 131 SMITHEREEN-JUNE PEST CONTROL FIRST NATIONAL BANK 900092 072520-S.REDMON 88.00 AP-200728 07/20/2020 236 5/29-6/28 COPY CHARGES IMPACT NETWORKING, L 533100 1823808 105.80 _________________________________ TOTAL PERIOD 03 ACTIVITY 704.20 0.0004 AP-200811 08/05/2020 203 6/29-7/28 COPY CHARGES IMPACT NETWORKING, L 533173 1849521 61.84 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 9TIME: 08:45:20 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________79-790-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________04 AP-200825M 08/19/2020 122 MINER#10076-AUG 2020 MANAGED FIRST NATIONAL BANK 900093 082520-K.GREDORY 510.40 _________________________________ TOTAL PERIOD 04 ACTIVITY 572.24 0.0005 AP-200908 09/02/2020 143 7/16 PARK BOARD MEETING MARLYS J. YOUNG 533357 071620 28.75 AP-200922 09/15/2020 193 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 533386 1879031 31.58 AP-200925M 09/16/2020 168 MINER ELEC-SEPT 2020 MANAGED FIRST NATIONAL BANK 900094 092520-K.GREGORY 510.40 _________________________________ TOTAL PERIOD 05 ACTIVITY 570.73 0.0006 AP-201025M 10/19/2020 132 MINER # 100779-OCT 2020 FIRST NATIONAL BANK 900095 102520-K. GREGORY 510.40 AP-201027 10/20/2020 144 8/29 - 9/28 COPIER CHARGES IMPACT NETWORKING, L 533570 1906901 93.25 _________________________________ TOTAL PERIOD 06 ACTIVITY 603.65 0.00 YTD BUDGET 5,700.00 TOTAL ACCOUNT ACTIVITY 3,505.88 0.00 ANNUAL REVISED BUDGET 11,400.00 ENDING BALANCE 3,505.88_____________________________________________________________________________________________________________________________________________________79-795-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 GJ-200531FE 06/02/2020 19 PR CC Fees - Apr 2020 195.19 _________________________________ TOTAL PERIOD 01 ACTIVITY 195.19 0.0002 AP-200604R 06/04/2020 11 UMPIRE JOSHUA S LINDHOLM 530145 JUNE 24-JULY 7 55.00 AP-200605VD 06/04/2020 07 UMPIRE :VOID 530601 JOSHUA S LINDHOLM 530145 JUNE 24-JULY 7 55.00 AP-200609B 06/03/2020 122 MAY 2020 YOGA ZOOM SESSIONS ELIZABETH J HERIAUD 532870 515-0519-209 100.00 06/03/2020 123 KINDERJAM CLASS INSTRUCTION CYNTHIA ROCHELLE HUE 532878 KJ1109 56.00 06/03/2020 124 CHILD & BABYSITTING SAFETY SECOND CHANCE CARDIA 532886 20-005-290 157.50 AP-200623B 06/17/2020 190 04/29-05/28 COPIER CHARGES IMPACT NETWORKING, L 532947 1796944 34.28 06/17/2020 191 MAY VIRTUAL MAGIC CLASS GARY KANTOR 532952 060720 10.40 GJ-200630FE 06/29/2020 19 PR CC Fees - May 2020 337.80 _________________________________ TOTAL PERIOD 02 ACTIVITY 750.98 55.0003 AP-200725M 07/16/2020 177 PETITE PALETTE-VIRTUAL FIRST NATIONAL BANK 900092 072520-R.HARMON 96.00 07/16/2020 178 LOMBARDI-VIRTUAL SLIME CLASS FIRST NATIONAL BANK 900092 072520-S.REDMON 24.00 07/16/2020 179 VERMONT SYSTEMS-RECTRAC FIRST NATIONAL BANK 900092 072520-S.REDMON 5,407.50 AP-200728 07/20/2020 246 UMPIRE DWAYNE F BEYER 533064 JUNE 29-JULY 11 120.00 07/20/2020 247 UMPIRE JOSLYN T. BULLINGTON 533066 JUNE 29-JULY 11 35.00 07/20/2020 248 UMPIRE SAM GOLINSKI 533091 JUNE 29-JULY 11 55.00 07/20/2020 249 YOGA CLASS INSTRUCTION ELIZABETH J HERIAUD 533095 515-0623-20 100.00 07/20/2020 250 UMPIRE ANDREW HETTINGER 533096 JUNE 29-JULY 11 120.00 07/20/2020 251 5/29-6/28 COPY CHARGES IMPACT NETWORKING, L 533100 1823808 105.80 07/20/2020 252 JUNE 2020 VIRTUAL KINDERJAM CYNTHIA ROCHELLE HUE 533105 KL1110 48.00 07/20/2020 253 UMPIRE ANDREW LAPINSKAS 533107 JUNE 29-JULY 11 25.00 07/20/2020 254 UMPIRE MIKE LEON 533108 JUNE 29-JULY 11 100.00 07/20/2020 255 UMPIRE GAVIN DANIEL LOHER 533109 JUNE 29-JULY 11 20.00 07/20/2020 256 UMPIRE JACK MODAFF 533115 JUNE 29-JULY 11 60.00 07/20/2020 257 UMPIRE ROBERT L. RIETZ JR. 533126 JUNE 29-JULY 11 295.00 07/20/2020 258 UMPIRE KEVIN SERIO JR 533128 JUNE 29-JULY 11 35.00 07/20/2020 259 UMPIRE ZANE STRIKE 533129 JUNE 29-JULY 11 20.00 07/20/2020 260 UMPIRE JAEDON VAUGHN 533134 JUNE 29-JULY 11 20.00 GJ-200731FE 07/31/2020 19 PR CC Fees - Jun 2020 492.42 _________________________________ TOTAL PERIOD 03 ACTIVITY 7,178.72 0.00 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 10TIME: 08:45:22 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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-200811 08/05/2020 221 SOCCER CAMP INSTRUCTION 5 STAR SOCCER CAMPS 533143 72220 1,140.00 08/05/2020 222 SUMMER INSTRUCTION ALL STAR SPORTS INST 533145 204002 1,979.00 08/05/2020 223 UMPIRE JOSLYN T. BULLINGTON 533155 JULY 22-JUL 27 70.00 08/05/2020 224 UMPIRE SARA R. EBNER 533164 JULY 22-JUL 27 35.00 08/05/2020 225 UMPIRE RAYMOND HAYEN 533168 JULY 22-JUL 27 55.00 08/05/2020 226 UMPIRE ANDREW HETTINGER 533170 JULY 22-JUL 27 55.00 08/05/2020 227 6/29-7/28 COPY CHARGES IMPACT NETWORKING, L 533173 1849521 61.84 08/05/2020 228 UMPIRE ANDREW LAPINSKAS 533175 JULY 22-JUL 27 45.00 08/05/2020 229 UMPIRE MIKE LEON 533177 JULY 22-JUL 27 320.00 08/05/2020 230 UMPIRE GAVIN DANIEL LOHER 533178 JULY 22-JUL 27 60.00 08/05/2020 231 UMPIRE KYLE DEAN MCCURDY 533179 JULY 22-JUL 27 70.00 08/05/2020 232 UMPIRE BRUCE MORRICK 533184 JULY 22-JUL 27 180.00 08/05/2020 233 UMPIRE ROBERT J. PAVLIK 533187 JULY 22-JUL 27 60.00 08/05/2020 234 UMPIRE ROBERT L. RIETZ JR. 533199 JULY 22-JUL 27 320.00 08/05/2020 235 UMPIRE MARK RUNYON 533201 JULY 22-JUL 27 120.00 08/05/2020 236 UMPIRE THOMAS R SCOTT 533202 JULY 22-JUL 27 60.00 08/05/2020 237 UMPIRE KEVIN SERIO JR 533204 JULY 22-JUL 27 55.00 08/05/2020 238 UMPIRE ZANE STRIKE 533206 JULY 22-JUL 27 85.00 08/05/2020 239 UMPIRE NATHANIEL TAGGART 533207 JULY 22-JUL 27 110.00 08/05/2020 240 UMPIRE JAEDON VAUGHN 533212 JULY 22-JUL 27 115.00 08/05/2020 241 UMPIRE ALEXANDER VINCENZO W 533214 JULY 22-JUL 27 70.00 08/05/2020 242 UMPIRE ROYAL WOOLFOLK 533216 JULY 22-JUL 27 90.00 08/05/2020 243 UMPIRE JAMES BAUMANN 1724 JULY 22-JUL 27 55.00 AP-200825 08/19/2020 208 UMPIRE GARY R FORD JR 533252 AUG 3-AUG 18 55.00 08/19/2020 209 UMPIRE ANDREW LAPINSKAS 533269 AUG 3-AUG 18 80.00 08/19/2020 210 UMPIRE MIKE LEON 533270 AUG 3-AUG 18 320.00 08/19/2020 211 UMPIRE KYLE DEAN MCCURDY 533272 AUG 3-AUG 18 85.00 08/19/2020 212 UMPIRE ROBERT J. PAVLIK 533281 AUG 3-AUG 18 110.00 08/19/2020 213 UMPIRE ROBERT L. RIETZ JR. 533288 AUG 3-AUG 18 320.00 08/19/2020 214 UMPIRE MARK RUNYON 533290 AUG 3-AUG 18 120.00 08/19/2020 215 UMPIRE THOMAS R SCOTT 533291 AUG 3-AUG 18 80.00 08/19/2020 216 UMPIRE KEVIN SERIO JR 533292 AUG 3-AUG 18 120.00 08/19/2020 217 UMPIRE ZANE STRIKE 533293 AUG 3-AUG 18 40.00 08/19/2020 218 UMPIRE NATHANIEL TAGGART 533295 AUG 3-AUG 18 55.00 08/19/2020 219 UMPIRE JAMES A. TIETZ 533296 AUG 3-AUG 18 55.00 08/19/2020 220 UMPIRE CHRISTOPHER D. TUTTL 533298 AUG 3-AUG 18 70.00 08/19/2020 221 UMPIRE JAEDON VAUGHN 533299 AUG 3-AUG 18 90.00 08/19/2020 222 UMPIRE ALEXANDER VINCENZO W 533302 AUG 3-AUG 18 20.00 08/19/2020 223 UMPIRE ROYAL WOOLFOLK 533303 AUG 3-AUG 18 55.00 AP-200825M 08/19/2020 139 PHYSICIANS CARE-DRUG TEST FIRST NATIONAL BANK 900093 082520-R.WRIGHT 43.00 08/19/2020 140 PLU&PAY-JUN 2020 USAGE FEES FIRST NATIONAL BANK 900093 082520-S.REDMON 41.17 GJ-200831FE 09/01/2020 19 PR CC Fees - Jul 2020 1,434.90 _________________________________ TOTAL PERIOD 04 ACTIVITY 8,404.91 0.0005 AP-200908 09/02/2020 155 JUL 2020 MAGIC CLASS GARY KANTOR 533331 081320 10.40 09/02/2020 156 7/16 PARK BOARD MEETING MARLYS J. YOUNG 533357 071620 28.75 AP-200922 09/15/2020 203 7/29-8/28 COPY CHARGES IMPACT NETWORKING, L 533386 1879031 31.58 09/15/2020 204 UMPIRE MIKE LEON 533391 AUG 25-SEPT 3 120.00 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 11TIME: 08:45:22 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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-200922 09/15/2020 205 UMPIRE GAVIN DANIEL LOHER 533394 AUG 3-AUG 18 60.00 09/15/2020 206 UMPIRE JACK MODAFF 533399 AUG 25-SEPT 3 60.00 09/15/2020 207 UMPIRE BRUCE MORRICK 533400 AUG 25-SEPT 3 60.00 09/15/2020 208 UMPIRE ASSIGNING FEE CYNTHIA O'LEARY 533404 YORKVILLE REC KICKBA 85.00 09/15/2020 209 UMPIRE ROBERT L. RIETZ JR. 533416 AUG 25-SEPT 3 160.00 09/15/2020 210 UMPIRE ASSIGNING FEE WCSUA 533423 1 183.00 AP-200925M 09/16/2020 209 PLUG-N-PAY-AUG 2020 USAGE FIRST NATIONAL BANK 900094 092520-S.REDMON 39.15 GJ-200930FE 10/01/2020 19 PR CC Fees - Aug 2020 801.17 _________________________________ TOTAL PERIOD 05 ACTIVITY 1,639.05 0.0006 AP-201013 10/06/2020 268 UMPIRE ANTHONY BOULE 533441 AUG 15-AUG 22 70.00 10/06/2020 269 UMPIRE ANTHONY BOULE 533441 SEPT 4-SEPT 23 70.00 10/06/2020 270 UMPIRE JOSLYN T. BULLINGTON 533443 SEPT 4-SEPT 23 70.00 10/06/2020 271 UMPIRE RYAN EVANS 533457 SEPT 4-SEPT 23 20.00 10/06/2020 272 UMPIRE GARY R FORD JR 533462 082220 55.00 10/06/2020 273 UMPIRE GARY R FORD JR 533462 SEPT 4-SEPT 23 215.00 10/06/2020 274 UMPIRE SAM GOLINSKI 533464 SEPT 4-SEPT 23 200.00 10/06/2020 275 MENS SOFTBALL SANCTIONING FEE BIG DAWG ATHLETICS L 533465 20 260.00 10/06/2020 276 UMPIRE ANDREW HETTINGER 533469 SEPT 4-SEPT 23 120.00 10/06/2020 277 UMPIRE STEPHEN IRVING 533475 SEPT 4-SEPT 23 160.00 10/06/2020 278 UMPIRE JOESEPH KWIATKOWSKI 533479 SEPT 4-SEPT 23 110.00 10/06/2020 279 UMPIRE GAVIN DANIEL LOHER 533480 SEPT 4-SEPT 23 80.00 10/06/2020 280 UMPIRE KYLE DEAN MCCURDY 533481 SEPT 4-SEPT 23 105.00 10/06/2020 281 UMPIRE JACK MODAFF 533490 082020 60.00 10/06/2020 282 UMPIRE JACK MODAFF 533490 SEPT 4-SEPT 23 120.00 10/06/2020 283 UMPIRE BRUCE MORRICK 533491 SEPT 4-SEPT 23 60.00 10/06/2020 284 SUMMER YOUTH CYNTHIA O'LEARY 533495 BB/SB YORKVILLE IN H 830.00 10/06/2020 285 YOUTH BASEBALL/SOFTBALL UMPIRE CYNTHIA O'LEARY 533495 REC UMPIRE RENEWAL 253.00 10/06/2020 286 SUNDAY LAEGUE UMPRIE ASSIGNER CYNTHIA O'LEARY 533495 YORKVILLE REC FALL 2 360.00 10/06/2020 287 UMPIRE STEVE PEARSON 533497 SEPT 4-SEPT 23 100.00 10/06/2020 288 UMPIRE MICHAEL PUERA 533501 SEPT 4-SEPT 23 160.00 10/06/2020 289 UMPIRE GAGE RANGE 533512 SEPT 4-SEPT 23 40.00 10/06/2020 290 UMPIRE ROBERT L. RIETZ JR. 533513 SEPT 4-SEPT 23 260.00 10/06/2020 291 SOCCER TRAINING CAMP SCOT THOMAS ANDERSON 533515 2201 416.50 10/06/2020 292 UMPIRE THOMAS R SCOTT 533516 SEPT 4-SEPT 23 20.00 10/06/2020 293 UMPIRE NATHANIEL TAGGART 533519 AUG 19 35.00 10/06/2020 294 UMPIRE NATHANIEL TAGGART 533519 SEPT 4-SEPT 23 145.00 10/06/2020 295 UMPIRE JAEDON VAUGHN 533523 SEPT 4-SEPT 23 70.00 10/06/2020 296 UMPIRE JULIA MARGARET WALTE 533525 SEPT 4-SEPT 23 20.00 10/06/2020 297 UMPIRE MARK RUNYON 1815 SEPT 4-SEPT 23 100.00 AP-201013R 10/13/2020 01 REFEREE HERB WIEGEL 533533 061319 80.00 10/13/2020 02 REFEREE HERB WIEGEL 533533 070617 72.00 10/13/2020 03 REFEREE HERB WIEGEL 533533 071317 72.00 10/13/2020 04 REFEREE HERB WIEGEL 533533 081618 108.00 AP-201013VD 10/13/2020 01 REFEREE :VOID 526902 HERB WIEGEL 533533 070617 72.00 10/13/2020 02 REFEREE :VOID 526902 HERB WIEGEL 533533 071317 72.00 10/13/2020 03 UMPIRE :VOID 528284 HERB WIEGEL 533533 081618 108.00 10/13/2020 04 UMPIRE :VOID 530526 HERB WIEGEL 533533 061319 80.00 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 12TIME: 08:45:22 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 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-201025M 10/19/2020 158 PLUG & PAY-AUG 2020 CC FEES FIRST NATIONAL BANK 900095 102520-S.REDMON 30.00 AP-201027 10/20/2020 159 FALL 1 SPORTS INSTRUCTION ALL STAR SPORTS INST 533535 206009 530.00 10/20/2020 160 UMPIRE WILLIAM BLAKE 533541 SEPT 24-OCT11 115.00 10/20/2020 161 UMPIRE ANTHONY BOULE 533542 SEPT 24-OCT 11 185.00 10/20/2020 162 UMPIRE JOSLYN T. BULLINGTON 533543 SEPT 24-OCT 11 55.00 10/20/2020 163 UMPIRE JOHN ELENBAAS 533554 092620 80.00 10/20/2020 164 UMPIRE JOHN ELENBAAS 533554 100320 80.00 10/20/2020 165 UMPIRE JORY ELENBAAS 533555 SEPT 24-OCT 11 100.00 10/20/2020 166 UMPIRE RYAN EVANS 533557 SEPT 24-OCT 11 40.00 10/20/2020 167 UMPIRE GARY R FORD JR 533561 081520 60.00 10/20/2020 168 UMPIRE GARY R FORD JR 533561 SEPT 24-OCT 11 170.00 10/20/2020 169 UMPIRE RICARDO GANTE 533564 101220 40.00 10/20/2020 170 UMPIRE SAM GOLINSKI 533565 SEPT 24-OCT11 815.00 10/20/2020 171 UMPIRE ALEXANDER HUITRON 533567 101020 80.00 10/20/2020 172 8/29 - 9/28 COPIER CHARGES IMPACT NETWORKING, L 533570 1906901 93.24 10/20/2020 173 UMPIRE STEPHEN IRVING 533573 SEPT 24-OCT11 480.00 10/20/2020 174 UMPIRE EDSON KING JR 533577 101020 80.00 10/20/2020 175 UMPIRE JOHN KWIATKOWSKI SEPT 24-OCT 11 175.00 10/20/2020 176 UMPIRE JOESEPH KWIATKOWSKI 533579 SEPT 24-OCT11 175.00 10/20/2020 177 UMPIRE ANDREW LAPINSKAS 533581 SEPT 24-OCT 11 80.00 10/20/2020 178 UMPIRE GAVIN DANIEL LOHER 533583 SEPT 24-OCT 11 175.00 10/20/2020 179 UMPIRE KYLE DEAN MCCURDY 533586 SEPT 24-OCT 11 175.00 10/20/2020 180 UMPIRE ROMAN MEDINA 533587 100320 80.00 10/20/2020 181 UMPIRE JACK MODAFF 533590 SEPT 24-OCT11 60.00 10/20/2020 182 UMPIRE JACK OSOSKY 533600 SEPT 24-OCT 11 70.00 10/20/2020 183 UMPIRE MARK PAWLOWSKI 533603 080620 160.00 10/20/2020 184 UMPIRE STEVE PEARSON 533604 SEPT 24-OCT11 100.00 10/20/2020 185 UMPIRE MICHAEL PUERA 533608 SEPT 24-OCT11 480.00 10/20/2020 186 UMPIRE ROBERT L. RIETZ JR. 533625 SEPT 24-OCT11 580.00 10/20/2020 187 UMPIRE EDWIN A RUNDLE 533627 SEPT 24-OCT11 120.00 10/20/2020 188 UMPIRE THOMAS R SCOTT 533628 SEPT 24-OCT 11 55.00 10/20/2020 189 UMPIRE PAUL TAEUBER 533631 092620 80.00 10/20/2020 190 UMPIRE NATHANIEL TAGGART 533632 SEPT 24-OCT 11 110.00 10/20/2020 191 UMPIRE JAEDON VAUGHN 533635 SEPT 24-OCT 11 265.00 10/20/2020 192 UMPIRE JULIA MARGARET WALTE 533636 SEPT 24-OCT 11 60.00 10/20/2020 193 UMPIRE MARK RUNYON 1828 SEPT 24-OCT 11 310.00 AP-201028VD 10/28/2020 03 UMPIRE :VOID 533578 JOHN KWIATKOWSKI SEPT 24-OCT 11 175.00 GJ-201031FE 10/29/2020 19 PR CC Fees - Sept 2020 712.70 _________________________________ TOTAL PERIOD 06 ACTIVITY 11,972.44 507.00 YTD BUDGET 70,000.02 TOTAL ACCOUNT ACTIVITY 30,141.29 562.00 ANNUAL REVISED BUDGET 140,000.00 ENDING BALANCE 29,579.29_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 GJ-00521PRE 05/28/2020 55 Sound Inc-May Srvc Aggrmnt 97.00 AP-200511B 05/04/2020 01 MAY 2020 COPIER LEASE DLL FINANCIAL SERVIC 104889 67565916 194.48 05/04/2020 02 MAY-JULY 2020 MAINTENANCE SOUND INCORPORATED 104891 R168569 929.52 05/04/2020 03 ANNUAL SERVICE AGREEMENT TODAY'S BUSINESS SOL 104892 10498 2,644.00 _________________________________ TOTAL PERIOD 01 ACTIVITY 3,865.00 0.00 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 13TIME: 08:45:26 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________82-820-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________02 AP-200608B 06/03/2020 01 SERVICE AGREEMENT FOR SOUND INCORPORATED 104896 R169019 291.00 06/03/2020 02 ELEVATOR MAINTENCE MAY - THYSSENKRUPP ELEVATO 104897 3005222849 560.01 AP-200609B 06/03/2020 129 05/11/20 LIBRARY BOARD MEETING MARLYS J. YOUNG 532893 051120 74.50 AP-200623B 06/17/2020 204 06/02 LIBRARY MEETING MINUTES MARLYS J. YOUNG 532988 060120 60.00 AP-200714 06/29/2020 215 06/08/20 LIBRARY MEETING MARLYS J. YOUNG 533047 060820 79.50 GJ-200714RV 06/29/2020 215 Reverse AP-200714 79.50 GJ-200908RC 09/08/2020 01 RC Lbrty Mtl Ins CHK#104894 456.00 _________________________________ TOTAL PERIOD 02 ACTIVITY 1,521.01 79.5003 AP-200713 07/07/2020 04 JUL 2020 COPIER LEASE DLL FINANCIAL SERVIC 104899 68278486 194.48 07/07/2020 05 FY21 E-RATE CONSULTING E-RATE FUND SERVICES 104900 383 350.00 07/07/2020 06 JUN 2020 ONSITE IT SUPPORT LLOYD WARBER 104902 10481 1,080.00 GJ-200714AP 06/29/2020 215 06/08/20 LIBRARY MEETING 79.50 AP-200728 07/20/2020 278 7/1/20 LIBRARY MEETING MINUTES MARLYS J. YOUNG 533141 070120 66.75 _________________________________ TOTAL PERIOD 03 ACTIVITY 1,770.73 0.0004 AP-200810 08/04/2020 01 04/15-07/15 COPY CHARGES IMPACT NETWORKING, L 104912 1844172 66.09 08/04/2020 02 07/13/20 MEETING MINUTES MARLYS J. YOUNG 104918 071320 65.50 AP-200825M 08/19/2020 176 SMITHEREEN-JUL 2020 PEST FIRST NATIONAL BANK 900093 082520-E.TOPPER 78.00 _________________________________ TOTAL PERIOD 04 ACTIVITY 209.59 0.0005 AP-200908 09/02/2020 165 AUG 2020 COPIER LEASE DLL FINANCIAL SERVIC 533317 68652466 194.48 09/02/2020 166 SEPT 2020 COPIER LEASE DLL FINANCIAL SERVIC 533317 69134621 194.48 AP-200914 09/08/2020 09 OCT 2020 COPIER LEASE DLL FINANCIAL SERVIC 104922 69457612 194.48 09/08/2020 10 BOND RENEWAL LIBERTY MUTUAL INSUR 104923 999061264-2020 800.00 09/08/2020 11 ANNUAL FIRE EXTINGUISHER CHECK FOX VALLEY FIRE & SA 104924 IN00375886 966.15 09/08/2020 12 JUL 2020 ON SITE IT SUPPORT LLOYD WARBER 104927 10483 720.00 09/08/2020 13 AUG 2020-OCT 2020 MAINTENANCE SOUND INCORPORATED 104931 R169810 929.52 09/08/2020 14 9/1/20-11/30/20 PHONE AND SOUND INCORPORATED 104931 R170191 291.00 AP-200922 09/15/2020 224 AUG 27 LIBRARY MEETING MINUTES MARLYS J. YOUNG 533428 082720 57.00 AP-200925M 09/16/2020 251 PHYSICIANS CARE-DRUG SCREENS FIRST NATIONAL BANK 900094 092520-K.GREGORY 164.00 _________________________________ TOTAL PERIOD 05 ACTIVITY 4,511.11 0.0006 AP-201012 10/06/2020 06 09/10/20 LIB MEETING MINUTES MARLYS J. YOUNG 104944 091020 60.00 10/06/2020 07 9/14/20 MEETING MINUTES MARLYS J. YOUNG 104944 091420 114.75 10/06/2020 08 9/29/20 MEETING MINUTES MARLYS J. YOUNG 104944 092920 41.75 AP-201027 10/20/2020 215 08/10/20 MEETING MINUTES MARLYS J. YOUNG 533640 081020 71.75 _________________________________ TOTAL PERIOD 06 ACTIVITY 288.25 0.00 YTD BUDGET 20,000.02 TOTAL ACCOUNT ACTIVITY 12,165.69 79.50 ANNUAL REVISED BUDGET 40,000.00 ENDING BALANCE 12,086.19_____________________________________________________________________________________________________________________________________________________87-870-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.00 YTD BUDGET 1,000.02 TOTAL ACCOUNT ACTIVITY 0.00 0.00 ANNUAL REVISED BUDGET 2,000.00 ENDING BALANCE 0.00_____________________________________________________________________________________________________________________________________________________88-880-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 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 DATE: 11/10/2020 UNITED CITY OF YORKVILLE PAGE: 14TIME: 08:45:32 GENERAL LEDGER ACTIVITY REPORTID: GL440000.WOW FOR FISCAL YEAR 2021 ACTIVITY THROUGH FISCAL PERIOD 06PER. JOURNAL # ENTRY DATE ITEM TRANSACTION DESCRIPTION VENDOR CHECK INVOICE DEBIT CREDIT_____________________________________________________________________________________________________________________________________________________89-890-54-00-5462 (E) PROFESSIONAL SERVICES_____________________________________________________________________________________________________________________________________________________01 05/01/2020 BEGINNING BALANCE 0.0003 GJ-200823RC 08/25/2020 13 RC Orr Inv#16238 300.00 _________________________________ TOTAL PERIOD 03 ACTIVITY 300.00 0.00 YTD BUDGET 2,500.02 TOTAL ACCOUNT ACTIVITY 300.00 0.00 ANNUAL REVISED BUDGET 5,000.00 ENDING BALANCE 300.00 GRAND TOTAL 147,613.55 0.00 TOTAL DIFFERENCE 147,613.55 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #2 Tracking Number ADM 2020-67 Treasurer’s Report for October 2020 Administration Committee – November 18, 2020 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 7,512,060$ 2,256,167$ 11,081,644$ 16,933,486$ 65% 1,497,724$ 7,697,450$ 16,898,632$ 46% 10,896,253$ Special Revenue Funds15 - Motor Fuel Tax 695,707 61,020 784,254 813,861 96% 6,149 687,105 1,117,462 61% 792,856 79 - Parks and Recreation 411,485 122,537 866,297 2,187,300 40% 243,524 942,695 2,556,762 37% 335,087 72 - Land Cash 247,841 3,915 13,397 33,858 40% 3,415 214,973 240,287 89% 46,265 87 - Countryside TIF (1,141,784) 719 111,002 153,965 72% 956 56,437 222,486 25% (1,087,219) 88 - Downtown TIF (1,237,549) 16,524 70,551 76,000 93% 4,544 233,900 306,052 76% (1,400,898) 89 - Downtown TIF II (73,799) 1,867 47,342 25,000 0% 1,189 21,489 44,500 48% (47,946) 11 - Fox Hill SSA 13,492 356 15,997 16,034 100% 15,415 16,473 37,326 44% 13,016 12 - Sunflower SSA (16,200) 614 20,276 20,363 100% 933 6,957 20,326 34% (2,881) Debt Service Fund42 - Debt Service - 28,667 166,357 323,225 51% - 14,350 323,225 4% 152,007 Capital Project Funds25 - Vehicle & Equipment 511,692 55,512 272,752 448,823 61% 6,582 170,991 651,794 26% 613,453 23 - City-Wide Capital 588,155 249,705 921,534 1,335,670 69% 175,366 426,519 3,528,147 12% 1,083,170 Enterprise Funds *51 - Water 3,268,245 949,340 2,906,033 4,652,087 62% 218,223 1,277,014 5,828,132 22% 4,897,264 *52 - Sewer 1,222,388 302,245 986,943 1,817,867 54% 177,313 648,135 2,286,552 28% 1,561,196 Library Funds82 - Library Operations 578,607 43,388 1,588,034 1,647,343 96% 82,515 455,730 1,664,378 27% 1,710,911 84 - Library Capital 123,583 15,570 62,525 50,500 124% 3,871 11,377 75,500 15% 174,731 Total Funds 12,703,923$ 4,108,144$ 19,914,939$ 30,535,382$ 65% 2,437,718$ 12,881,596$ 35,801,561$ 36% 19,737,265$ * Fund Balance EquivalencyRob Fredrickson, Finance Director/TreasurerUNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending October 31, 2020Cash 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #3 Tracking Number ADM 2020-68 Website Report for October 2020 Administration Committee – November 18, 2020 Informational None See attached memo. Erin Willrett Administration Name Department 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 Total Visits Total Visits Summary Yorkville’s website and social media analytics report for October 2020. 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, 2020 – October 31, 2020. Website Visits: Oct 2019 Nov 2019 Dec 2019 Jan 2020 Feb 2020 March 2020 April 2020 May 2020 June 2020 July 2020 Aug 2020 Sept 2020 Oct 2020 Unique Visitors 14,179 11,539 8,911 10,678 10,151 14,408 12,529 12,747 18,527 22,677 15,805 13,121 13,361 Returning Visits 7,084 5,659 3,593 4,785 4,458 5,233 4,841 4,832 7,592 8,973 5,849 4,583 5,504 Total Visits 18,975 15,297 11,244 14,041 13,192 18,067 15,953 16,173 23,895 29,308 19,901 16,249 17,198 Visit Times (Averages):  1 minutes 57 seconds average visit duration  2.5 actions (page views, downloads, outlinks and internal site searches) per visit Memorandum To: Administration Committee From: Erin Willrett, Assistant Administrator CC: Bart Olson, City Administrator Date: November 18, 2020 Subject: Website Report for October 2020 Website Statistics: August 2020 September 2020 October 2020i Top 5 Pages Visited 1. Feature Overview 2. Homepage 3. Online Utility Payments 4. My Gov Hub 5. Parks and Recreation 1. Homepage 2. Feature Overview 3. Online Utility Payments 4. Parks and Recreation 5. My Gov Hub 1. Homepage 2. Online Utility Payments 3. My Gov Hub 4. White Goods 5. Pick-Up Schedules August 2020 September 2020 October 2020ii Top 5 Downloads 1. Full-Time Officer 2.Residential Permit Application 3. Pool Permit 4. Annual Drinking Quality Report 5. Shed and Accessory Permit 1. 50/50 Parkway Tree 2.Residential Permit Application 3. Parks Map 4. Election Notice 5. Annual Drinking Quality Report 1. Residential Permit Application 2. Jail History 3. Fall Programs Flyer 4. Annual Drinking Quality Report 5. Parks Map August 2020 September 2020 October 2020 Top 5 Searches 1. Marge Cline Whitewater Course 2. True 3. Soccer 4. Jobs 5. Garbage 1. Garbage 2. Basketball 3. Meter 4. Halloween 5. Soccer 1. Meter 2. Halloween 3. Halloween Trick or Treating Hours 4. Biz Boo Trick or Treat 5. Basketball August 2020 September 2020 October 2020 Top 5 Website Referrers 1. Facebook 2. newbreakapp.com 3. search.aol.com 4. search.xfinity.com 5. Wikipedia.org 1. Facebook 2. patch.com 3. newsbreakapp.com 4. search.xfinity.com 5. Wikipedia.org 1. Facebook 2. patch.com 3. newsbreakapp.com 4. fetchkids.com 5. search.aol.com City Facebook Data: October 2020 Total Page Followers: 6,292 (an increase of 31 followers from September) Total Page Likes: 6,100 Total Average Reach: 1,242 Highest Viewed Post: “Another new playground comes to Yorkville… (Posted October 5, 2020) Highest Viewed Post Reach: 5,381; 310 Post Clicks; 151 Reactions, Comments & Shares Parks and Recreation Facebook Data: October 2020 Total Page Followers: 3,636 (an increase of 53 followers from September) Total Page Likes: 3,551 Total Average Reach: 1,234 Highest Viewed Post: “The scarecrow walk is here…” (Posted October 2, 2020) Highest Viewed Post Reach: 12,403; 570 Post Clicks; 492 Reactions, Comments & Shares Police Facebook Data: October 2020 Total Page Followers: 4,895 (an increase 146 of followers from September) Total Page Likes: 4,603 Total Average Reach: 3,255 Highest Viewed Post: “…Yorkville Police Department was notified of a vehicle theft…” (Posted October 17, 2020) Highest Viewed Post Reach: 13,598; 1,625 Post Clicks; 97 Reactions, Comments & Shares City Twitter Data: October 2020 Total Followers: 1,674 (4 new followers from September) Total Tweet Impressions: 3,481 Total Profile Visits: 90 Yorkville Twitter Mentions: 5 Top Tweet (earned 453 Impressions): “Don't Forget! Next week, October 26-30 is White Goods/Bulk Items Amnesty Week.. …” Recommendation: This is an informational item. ihttps://www.yorkville.il.us/; https://www.yorkville.il.us/131/Online-Utility-Payments; https://www.yorkville.il.us/573/MyGovHub-Transition-Page; https://www.yorkville.il.us/159/White-Goods; https://www.yorkville.il.us/187/Pickup-Service-Schedules ii https://www.yorkville.il.us/DocumentCenter/View/5804/Residential-Permit-Application-PDF; https://www.yorkville.il.us/DocumentCenter/View/5432/Jail-history-and-photos?bidId=; https://www.yorkville.il.us/DocumentCenter/View/7253/fall-programs-flier?bidId=; https://www.yorkville.il.us/DocumentCenter/View/6094/2019-Annual-Drinking-Water-Quality-Report- PDF?bidId=; https://www.yorkville.il.us/DocumentCenter/View/124/Parks-Map-and-Matrix-PDF?bidId= 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #4 Tracking Number ADM 2020-69 Quarterly Vehicle Replacement Chart Administration Committee – November 18, 2020 Informational None Rob Fredrickson Finance Name Department 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 Police Department 614,184$ 292,807$ 213,892$ 193,515$ 193,515$ 196,171$ 201,533$ 206,345$ 210,570$ 211,266$ 20 Year Average 226,732$ Community Development 39,172 14,672 14,672 14,672 14,672 12,774 12,774 13,374 13,374 13,374 20 Year Average 14,549$ Streets 2,021,293 1,229,335 656,757 655,595 569,357 540,068 517,370 516,992 518,519 519,330 449,924 Vehicles 1,356,505 802,436 512,357 511,196 431,274 401,986 381,805 382,855 384,382 385,193 157,091 Equipment 664,787 426,899 144,399 144,399 138,083 138,083 135,565 134,137 134,137 134,137 20 Year Average 607,015$ Total General Fund 2,674,649$ 1,536,814$ 885,321$ 863,782$ 777,544$ 749,014$ 731,678$ 736,710$ 742,463$ 743,970$ 20 Year Average 848,296$ Total Water Fund 146,291$ 68,814$ 38,601$ 38,601$ 38,601$ 36,490$ 36,490$ 37,332$ 38,615$ 40,838$ 20 Year Average 43,147$ Total Sewer Fund 125,632$ 125,632$ 101,354$ 101,354$ 101,354$ 67,031$ 67,031$ 67,031$ 67,031$ 68,813$ 20 Year Average 80,307$ Parks 312,805$ 139,750$ 131,188$ 116,466$ 107,547$ 105,663$ 101,125$ 103,464$ 105,344$ 105,968$ Vehicles 252,335 122,384 113,823 99,101 90,181 88,297 86,831 89,170 91,051 91,674 Equipment 60,470 17,365 17,365 17,365 17,365 17,365 14,294 14,294 14,294 14,294 20 Year Average 116,998$ Recreation 35,358$ 7,858$ 7,858$ 7,858$ 7,858$ 7,858$ 7,858$ 7,219$ 7,219$ 7,219$ 20 Year Average 8,030$ Total Parks & Recreation Fund 348,163$ 147,607$ 139,046$ 124,324$ 115,404$ 113,520$ 108,982$ 110,683$ 112,564$ 113,187$ 20 Year Average 125,028$ Vehicle & Equipment Chargeback Summary FISCAL YEAR 1 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 8 2016 Chevrolet Impala Sedan 2G1WA5E30G1161317 8637920 89 21,605 Police Capital Chief -- 30,000$ 3,000$ 27,000$ -$ 8.1 2023 Chevrolet Malibu Sedan Police Capital Chief 2023 2 31,212$ 3,121$ 28,212$ 14,106$ 8.2 2031 Chevrolet Malibu Sedan Police Capital Chief 2031 8 36,570$ 3,657$ 33,449$ 4,181$ 8.3 2039 Chevrolet Malibu Sedan Police Capital Chief 2039 8 42,847$ 4,285$ 39,190$ 4,899$ 8.4 2047 Chevrolet Malibu Sedan Police Capital Chief 2047 8 50,203$ 5,020$ 45,918$ 5,740$ 8.5 2055 Chevrolet Malibu Sedan Police Capital Chief 2055 8 58,820$ 5,882$ 53,800$ 6,725$ 23 2018 Chevrolet Malibu Sedan 1G1ZBST1JF132097 M218935 109 11,337 Police Capital Deputy Chief -- 30,000$ 3,000$ 27,000$ -$ 23.1 2026 Chevrolet Malibu Sedan Police Capital Deputy Chief 2026 5 37,466$ 3,840$ 34,466$ 6,893$ 23.2 2034 Chevrolet Malibu Sedan Police Capital Deputy Chief 2034 8 47,960$ 4,916$ 44,119$ 5,515$ 23.3 2042 Chevrolet Malibu Sedan Police Capital Deputy Chief 2042 8 61,392$ 6,293$ 56,476$ 7,060$ 23.4 2050 Chevrolet Malibu Sedan Police Capital Deputy Chief 2050 8 78,587$ 8,055$ 72,295$ 9,037$ 23.5 2058 Chevrolet Malibu Sedan Police Capital Deputy Chief 2058 8 100,598$ 10,311$ 92,543$ 11,568$ 3 2016 Chevrolet Impala Sedan 2G1WA5E33G1160517 M208233 88 44,147 Police Capital Deputy Chief -- 30,000$ 3,000$ 27,000$ -$ 3.1 2023 Chevrolet Malibu Sedan Police Capital Deputy Chief 2023 2 31,212$ 3,121$ 28,212$ 14,106$ 3.2 2031 Chevrolet Malibu Sedan Police Capital Deputy Chief 2031 8 36,570$ 3,657$ 33,449$ 4,181$ 3.3 2039 Chevrolet Malibu Sedan Police Capital Deputy Chief 2039 8 42,847$ 4,285$ 39,190$ 4,899$ 3.4 2047 Chevrolet Malibu Sedan Police Capital Deputy Chief 2047 8 50,203$ 5,020$ 45,918$ 5,740$ 3.5 2055 Chevrolet Malibu Sedan Police Capital Deputy Chief 2055 8 58,820$ 5,882$ 53,800$ 6,725$ 17 2016 Chevrolet Impala Sedan 2G1WD5E33G1158872 MP13889 92 27,210 Police Capital Investigations -- 30,000$ 3,000$ 27,000$ -$ 17.1 2023 Chevrolet Malibu Sedan Police Capital Investigations 2023 2 31,212$ 3,121$ 28,212$ 14,106$ 17.2 2030 Chevrolet Malibu Sedan Police Capital Investigations 2030 7 35,853$ 3,585$ 32,732$ 4,676$ 17.3 2037 Chevrolet Malibu Sedan Police Capital Investigations 2037 7 41,184$ 4,118$ 37,598$ 5,371$ 17.4 2044 Chevrolet Malibu Sedan Police Capital Investigations 2044 7 47,307$ 4,731$ 43,189$ 6,170$ 17.5 2051 Chevrolet Malibu Sedan Police Capital Investigations 2051 7 54,341$ 5,434$ 49,610$ 7,087$ 15 2014 Chevy Caprice Sedan 6G3NS5U23EL973259 MP11082 83 111,321 Police Capital Investigations -- 30,000$ 3,000$ 27,000$ -$ 15.1 2021 Chevrolet Malibu Sedan Police Capital Investigations 2021 1 30,000$ 3,000$ 27,000$ 27,000$ 15.2 2028 Chevrolet Malibu Sedan Police Capital Investigations 2028 7 34,461$ 3,446$ 31,461$ 4,494$ 15.3 2035 Chevrolet Malibu Sedan Police Capital Investigations 2035 7 39,584$ 3,958$ 36,138$ 5,163$ 15.4 2042 Chevrolet Malibu Sedan Police Capital Investigations 2042 7 45,470$ 4,547$ 41,512$ 5,930$ 15.5 2049 Chevrolet Malibu Sedan Police Capital Investigations 2049 7 52,231$ 5,223$ 47,684$ 6,812$ Vehicle # Police Chief Deputy Police Chiefs Investigations Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 2 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 1 2016 Chevrolet Impala Sedan 2G1WD5E33G1156250 MP15247 101 48,132 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 1.1 2023 Chevrolet Yukon SUV Police Capital Patrol 2023 2 67,626$ 8,323$ 59,626$ 29,813$ 1.2 2028 Chevrolet Yukon SUV Police Capital Patrol 2028 5 74,665$ 9,189$ 66,341$ 13,268$ 1.3 2033 Chevrolet Yukon SUV Police Capital Patrol 2033 5 82,436$ 10,146$ 73,246$ 14,649$ 1.4 2038 Chevrolet Yukon SUV Police Capital Patrol 2038 5 91,016$ 11,202$ 80,870$ 16,174$ 1.5 2043 Chevrolet Yukon SUV Police Capital Patrol 2043 5 100,489$ 12,368$ 89,287$ 17,857$ 5 2016 Chevrolet Impala Sedan 2G1WD5E36G1156162 MP13887 94 68,424 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 5.1 2022 Chevrolet Yukon SUV Police Capital Patrol 2022 1 66,300$ 8,160$ 58,300$ 58,300$ 5.2 2027 Chevrolet Yukon SUV Police Capital Patrol 2027 5 73,201$ 9,009$ 65,041$ 13,008$ 5.3 2032 Chevrolet Yukon SUV Police Capital Patrol 2032 5 80,819$ 9,947$ 71,810$ 14,362$ 5.4 2037 Chevrolet Yukon SUV Police Capital Patrol 2037 5 89,231$ 10,982$ 79,284$ 15,857$ 5.5 2042 Chevrolet Yukon SUV Police Capital Patrol 2042 5 98,518$ 12,125$ 87,536$ 17,507$ 9 2016 Chevrolet Impala Sedan 2G1WD5E34G1157357 MP13890 93 71,706 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 9.1 2022 Chevrolet Yukon SUV Police Capital Patrol 2022 1 65,000$ 8,000$ 57,000$ 57,000$ 9.2 2027 Chevrolet Yukon SUV Police Capital Patrol 2027 5 71,765$ 8,833$ 63,765$ 12,753$ 9.3 2032 Chevrolet Yukon SUV Police Capital Patrol 2032 5 79,235$ 9,752$ 70,402$ 14,080$ 9.4 2037 Chevrolet Yukon SUV Police Capital Patrol 2037 5 87,481$ 10,767$ 77,729$ 15,546$ 9.5 2042 Chevrolet Yukon SUV Police Capital Patrol 2042 5 96,587$ 11,888$ 85,820$ 17,164$ 10 2016 Chevrolet Impala Sedan 2G1WD5E30G1155301 MP15245 100 53,769 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 10.1 2023 Chevrolet Yukon SUV Police Capital Patrol 2023 2 67,626$ 8,323$ 59,626$ 29,813$ 10.2 2028 Chevrolet Yukon SUV Police Capital Patrol 2028 5 74,665$ 9,189$ 66,341$ 13,268$ 10.3 2033 Chevrolet Yukon SUV Police Capital Patrol 2033 5 82,436$ 10,146$ 73,246$ 14,649$ 10.4 2038 Chevrolet Yukon SUV Police Capital Patrol 2038 5 91,016$ 11,202$ 80,870$ 16,174$ 10.5 2043 Chevrolet Yukon SUV Police Capital Patrol 2043 5 100,489$ 12,368$ 89,287$ 17,857$ 11 2016 Chevrolet Impala Sedan 2G1WD5E30G1155315 MP16617 105 23,677 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 11.1 2024 Chevrolet Yukon SUV Police Capital Patrol 2024 3 68,979$ 8,490$ 60,979$ 20,326$ 11.2 2029 Chevrolet Yukon SUV Police Capital Patrol 2029 5 76,158$ 9,373$ 67,668$ 13,534$ 11.3 2034 Chevrolet Yukon SUV Police Capital Patrol 2034 5 84,084$ 10,349$ 74,711$ 14,942$ 11.4 2039 Chevrolet Yukon SUV Police Capital Patrol 2039 5 92,836$ 11,426$ 82,487$ 16,497$ 11.5 2044 Chevrolet Yukon SUV Police Capital Patrol 2044 5 102,498$ 12,615$ 91,072$ 18,214$ 19 2016 Chevrolet Impala Sedan 2G1WD5E33G1158158 MP13888 95 76,213 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 19.1 2022 Chevrolet Yukon SUV Police Capital Patrol 2022 1 66,300$ 8,160$ 58,300$ 58,300$ 19.2 2027 Chevrolet Yukon SUV Police Capital Patrol 2027 5 73,201$ 9,009$ 65,041$ 13,008$ 19.3 2032 Chevrolet Yukon SUV Police Capital Patrol 2032 5 80,819$ 9,947$ 71,810$ 14,362$ 19.4 2037 Chevrolet Yukon SUV Police Capital Patrol 2037 5 89,231$ 10,982$ 79,284$ 15,857$ 19.5 2042 Chevrolet Yukon SUV Police Capital Patrol 2042 5 98,518$ 12,125$ 87,536$ 17,507$ Patrol 3 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Estimated Useful Life Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Police Capital (Police Department) 20 2016 Chevrolet Impala Sedan 2G1WD5E33G1154823 MP16618 104 35,267 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 20.1 2024 Chevrolet Yukon SUV Police Capital Patrol 2024 3 68,979$ 8,490$ 60,979$ 20,326$ 20.2 2029 Chevrolet Yukon SUV Police Capital Patrol 2029 5 76,158$ 9,373$ 67,668$ 13,534$ 20.3 2034 Chevrolet Yukon SUV Police Capital Patrol 2034 5 84,084$ 10,349$ 74,711$ 14,942$ 20.4 2039 Chevrolet Yukon SUV Police Capital Patrol 2039 5 92,836$ 11,426$ 82,487$ 16,497$ 20.5 2044 Chevrolet Yukon SUV Police Capital Patrol 2044 5 102,498$ 12,615$ 91,072$ 18,214$ 21 2016 Chevrolet Impala Sedan 2G1WD5E33G1150206 MP16619 103 32,531 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 21.1 2024 Chevrolet Yukon SUV Police Capital Patrol 2024 3 68,979$ 8,490$ 60,979$ 20,326$ 21.2 2029 Chevrolet Yukon SUV Police Capital Patrol 2029 5 76,158$ 9,373$ 67,668$ 13,534$ 21.3 2034 Chevrolet Yukon SUV Police Capital Patrol 2034 5 84,084$ 10,349$ 74,711$ 14,942$ 21.4 2039 Chevrolet Yukon SUV Police Capital Patrol 2039 5 92,836$ 11,426$ 82,487$ 16,497$ 21.5 2044 Chevrolet Yukon SUV Police Capital Patrol 2044 5 102,498$ 12,615$ 91,072$ 18,214$ 13 2016 Chevrolet Impala Sedan 2G1WD5E31G1149006 MP15246 99 55,962 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 13.1 2023 Chevrolet Yukon SUV Police Capital Patrol 2023 2 67,626$ 8,323$ 59,626$ 29,813$ 13.2 2028 Chevrolet Yukon SUV Police Capital Patrol 2028 5 74,665$ 9,189$ 66,341$ 13,268$ 13.3 2033 Chevrolet Yukon SUV Police Capital Patrol 2033 5 82,436$ 10,146$ 73,246$ 14,649$ 13.4 2038 Chevrolet Yukon SUV Police Capital Patrol 2038 5 91,016$ 11,202$ 80,870$ 16,174$ 13.5 2043 Chevrolet Yukon SUV Police Capital Patrol 2043 5 100,489$ 12,368$ 89,287$ 17,857$ 16 2015 Chevy Tahoe SUV 1GNSK2EC3FR725184 MP12713 80 85,439 Police Capital Sergeants -- 65,000$ 8,000$ 57,000$ -$ 16.1 2021 Chevrolet Yukon SUV Police Capital Sergeants 2021 1 65,000$ 8,000$ 57,000$ 57,000$ 16.2 2026 Chevrolet Yukon SUV Police Capital Sergeants 2026 5 71,765$ 8,833$ 63,765$ 12,753$ 16.3 2031 Chevrolet Yukon SUV Police Capital Sergeants 2031 5 79,235$ 9,752$ 70,402$ 14,080$ 16.4 2036 Chevrolet Yukon SUV Police Capital Sergeants 2036 5 87,481$ 10,767$ 77,729$ 15,546$ 16.5 2041 Chevrolet Yukon SUV Police Capital Sergeants 2041 5 96,587$ 11,888$ 85,820$ 17,164$ 18 2015 Chevy Tahoe SUV 1GNSK2ECOFR725210 MP12714 81 75,998 Police Capital Sergeants -- 65,000$ 8,000$ 57,000$ -$ 18.1 2021 Chevrolet Yukon SUV Police Capital Sergeants 2021 1 66,300$ 8,160$ 58,300$ 58,300$ 18.2 2026 Chevrolet Yukon SUV Police Capital Sergeants 2026 5 73,201$ 9,009$ 65,041$ 13,008$ 18.3 2031 Chevrolet Yukon SUV Police Capital Sergeants 2031 5 80,819$ 9,947$ 71,810$ 14,362$ 18.4 2036 Chevrolet Yukon SUV Police Capital Sergeants 2036 5 89,231$ 10,982$ 79,284$ 15,857$ 18.5 2041 Chevrolet Yukon SUV Police Capital Sergeants 2041 5 98,518$ 12,125$ 87,536$ 17,507$ 2 2020 Ford Explorer SUV 1FM5K8AB2LGA97899 --21,226 Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 2.1 2025 Ford Explorer SUV Police Capital Patrol 2025 5 65,000$ 8,000$ 57,000$ 11,400$ 2.2 2030 Ford Explorer SUV Police Capital Patrol 2030 5 71,765$ 8,833$ 63,765$ 12,753$ 2.3 2035 Ford Explorer SUV Police Capital Patrol 2035 5 79,235$ 9,752$ 70,402$ 14,080$ 2.4 2040 Ford Explorer SUV Police Capital Patrol 2040 5 87,481$ 10,767$ 77,729$ 15,546$ 2.5 2045 Ford Explorer SUV Police Capital Patrol 2045 5 96,587$ 11,888$ 85,820$ 17,164$ 101 New SUV SUV ----Police Capital Patrol -- 65,000$ 8,000$ 57,000$ -$ 101.1 2021 SUV SUV Police Capital Patrol 2021 1 65,000$ 8,000$ 57,000$ 57,000$ 101.2 2026 SUV SUV Police Capital Patrol 2026 5 71,765$ 8,833$ 63,765$ 12,753$ 101.3 2031 SUV SUV Police Capital Patrol 2031 5 79,235$ 9,752$ 70,402$ 14,080$ 101.4 2036 SUV SUV Police Capital Patrol 2036 5 87,481$ 10,767$ 77,729$ 15,546$ 101.5 2041 SUV SUV Police Capital Patrol 2041 5 96,587$ 11,888$ 85,820$ 17,164$ 4 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 1 2007 Ford Explorer Pick-up 1FMEU73E47UB50282 M166523 2 77,538 Comm Dvlp Building -- 25,000$ 500$ 24,500$ -$ 1.1 2021 Ford 150 4x4 Pick-up Comm Dvlp Building 2021 1 25,000$ 500$ 24,500$ 24,500$ 1.2 2028 Ford 150 4x4 Pick-up Comm Dvlp Building 2028 7 28,717$ 574$ 28,217$ 4,031$ 1.3 2035 Ford 150 4x4 Pick-up Comm Dvlp Building 2035 7 32,987$ 660$ 32,413$ 4,630$ 1.4 2042 Ford 150 4x4 Pick-up Comm Dvlp Building 2042 7 37,892$ 758$ 37,232$ 5,319$ 1.5 2049 Ford 150 4x4 Pick-up Comm Dvlp Building 2049 7 43,526$ 871$ 42,768$ 6,110$ 2 2018 Ford F150 4x4 Pick-up 1FTNF1EG5JKF37470 M217881 106 21,148 Comm Dvlp Building -- 25,000$ 1,000$ 24,000$ -$ 2.1 2026 Ford F150 4x4 Pick-up Comm Dvlp Building 2026 5 27,602$ 1,104$ 26,602$ 5,320$ 2.2 2033 Ford F150 4x4 Pick-up Comm Dvlp Building 2033 7 31,706$ 1,268$ 30,602$ 4,372$ 2.3 2040 Ford F150 4x4 Pick-up Comm Dvlp Building 2040 7 36,420$ 1,457$ 35,152$ 5,022$ 2.4 2047 Ford F150 4x4 Pick-up Comm Dvlp Building 2047 7 41,835$ 1,673$ 40,379$ 5,768$ 2.5 2054 Ford F150 4x4 Pick-up Comm Dvlp Building 2054 7 48,056$ 1,922$ 46,382$ 6,626$ 3 2018 Ford F150 4x2 Pick-up 1FTMF1CB0JKF30476 M217880 107 21,344 Comm Dvlp Building -- 25,000$ 1,000$ 24,000$ -$ 3.1 2026 Ford F150 4x2 Pick-up Comm Dvlp Building 2026 5 27,602$ 1,104$ 26,602$ 5,320$ 3.2 2033 Ford F150 4x2 Pick-up Comm Dvlp Building 2033 7 31,706$ 1,268$ 30,602$ 4,372$ 3.3 2040 Ford F150 4x2 Pick-up Comm Dvlp Building 2040 7 36,420$ 1,457$ 35,152$ 5,022$ 3.4 2047 Ford F150 4x2 Pick-up Comm Dvlp Building 2047 7 41,835$ 1,673$ 40,379$ 5,768$ 3.5 2054 Ford F150 4x2 Pick-up Comm Dvlp Building 2054 7 48,056$ 1,922$ 46,382$ 6,626$ Vehicle # Vehicle Replacement Chargeback Schedule - Community Development (Building Department) 5 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 23 2006 International 7400 5 Yard 5 Yard 1HTWDAAN46J218804 M156008 54 30,971 PW Capital Streets -0 202,000$ 25,000$ 177,000$ -$ 23.1 2026 International 7400 5 Yard 5 Yard PW Capital Streets 2026 5 223,024$ 27,602$ 198,024$ 39,605$ 23.2 2036 International 7400 5 Yard 5 Yard PW Capital Streets 2036 10 271,865$ 33,647$ 244,263$ 24,426$ 23.3 2046 International 7400 5 Yard 5 Yard PW Capital Streets 2046 10 331,402$ 41,015$ 297,756$ 29,776$ 23.4 2056 International 7400 5 Yard 5 Yard PW Capital Streets 2056 10 403,978$ 49,997$ 362,963$ 36,296$ 23.5 2066 International 7400 5 Yard 5 Yard PW Capital Streets 2066 10 492,447$ 60,946$ 442,449$ 44,245$ 10 2004 International 7400 5 Yard 5 Yard 1HTWDAAR74J083169 M143323 64 30,232 PW Capital Streets -0 202,000$ 25,000$ 177,000$ -$ 10.1 2021 International 7400 5 Yard 5 Yard PW Capital Streets 2021 1 202,000$ 25,000$ 177,000$ 177,000$ 10.2 2031 International 7400 5 Yard 5 Yard PW Capital Streets 2031 10 246,237$ 30,475$ 221,237$ 22,124$ 10.3 2041 International 7400 5 Yard 5 Yard PW Capital Streets 2041 10 300,161$ 37,149$ 269,687$ 26,969$ 10.4 2051 International 7400 5 Yard 5 Yard PW Capital Streets 2051 10 365,895$ 45,284$ 328,746$ 32,875$ 10.5 2061 International 7400 5 Yard 5 Yard PW Capital Streets 2061 10 446,024$ 55,201$ 400,740$ 40,074$ 18 2019 Peterbilt 348 - with plow & spreader Dump 2NP3HJ8X5LM709097 - - - PW Capital Streets -0 202,000$ -$ 202,000$ -$ 18.1 2031 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2031 10 246,237$ 30,475$ 246,237$ 24,624$ 18.2 2041 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2041 10 300,161$ 37,149$ 269,687$ 26,969$ 18.3 2051 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2051 10 365,895$ 45,284$ 328,746$ 32,875$ 18.4 2061 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2061 10 446,024$ 55,201$ 400,740$ 40,074$ 18.5 2071 Peterbilt 348 - with plow & spreader Dump PW Capital Streets 2071 10 543,701$ 67,290$ 488,500$ 48,850$ 31 2007 Ford Explorer Pick-up 1FMEU73E27UB50281 M163944 3 79,863 PW Capital Streets -0 35,000$ 2,000$ 33,000$ -$ 31.1 2022 Ford F 250 with plow Pick-up PW Capital Streets 2022 1 35,000$ 2,000$ 33,000$ 33,000$ 31.2 2029 Ford F 250 with plow Pick-up PW Capital Streets 2029 7 40,204$ 2,297$ 38,204$ 5,458$ 31.3 2036 Ford F 250 with plow Pick-up PW Capital Streets 2036 7 46,182$ 2,639$ 43,884$ 6,269$ 31.4 2043 Ford F 250 with plow Pick-up PW Capital Streets 2043 7 53,048$ 3,031$ 50,409$ 7,201$ 31.5 2050 Ford F 250 with plow Pick-up PW Capital Streets 2050 7 60,936$ 3,482$ 57,905$ 8,272$ 21 2005 Freightliner HC80 Dump 1FVAB6BV75DN04463 M151796 50 24,324 PW Capital Streets -0 250,000$ -$ 250,000$ -$ 21.1 2025 Freightliner HC80 Dump PW Capital Streets 2025 3 265,302$ 31,836$ 265,302$ 88,434$ 21.2 2035 Freightliner HC80 Dump PW Capital Streets 2035 10 323,402$ 38,808$ 291,565$ 29,157$ 21.3 2045 Freightliner HC80 Dump PW Capital Streets 2045 10 394,225$ 47,307$ 355,417$ 35,542$ 21.4 2055 Freightliner HC80 Dump PW Capital Streets 2055 10 480,558$ 57,667$ 433,251$ 43,325$ 21.5 2065 Freightliner HC80 Dump PW Capital Streets 2065 10 585,797$ 70,296$ 528,130$ 52,813$ 19 2004 Ford F350 Pick-up 1FDWF37SX4ED64867 M150335 63 90,000 PW Capital Streets -0 35,000$ 6,500$ 28,500$ -$ 19.1 2022 Ford F350 Pick-up PW Capital Streets 2022 1 35,000$ 6,500$ 28,500$ 28,500$ 19.2 2029 Ford F350 Pick-up PW Capital Streets 2029 7 40,204$ 7,466$ 33,704$ 4,815$ 19.3 2036 Ford F350 Pick-up PW Capital Streets 2036 7 46,182$ 8,577$ 38,715$ 5,531$ 19.4 2043 Ford F350 Pick-up PW Capital Streets 2043 7 53,048$ 9,852$ 44,472$ 6,353$ 19.5 2050 Ford F350 Pick-up PW Capital Streets 2050 7 60,936$ 11,317$ 51,084$ 7,298$ TBD pending New Peterbilt - New Dump Truck Dump TBD TBD TBD - PW Capital Streets -0 205,000$ -$ 205,000$ -$ TBD 2022 New Peterbilt - New Dump Truck Dump PW Capital Streets 2022 1 205,000$ -$ 205,000$ 205,000$ TBD 2032 New Peterbilt - New Dump Truck Dump PW Capital Streets 2032 10 249,894$ 30,475$ 249,894$ 24,989$ TBD 2042 New Peterbilt - New Dump Truck Dump PW Capital Streets 2042 10 304,619$ 37,149$ 274,144$ 27,414$ TBD 2052 New Peterbilt - New Dump Truck Dump PW Capital Streets 2052 10 371,329$ 45,284$ 334,180$ 33,418$ TBD 2062 New Peterbilt - New Dump Truck Dump PW Capital Streets 2062 10 452,648$ 55,201$ 407,364$ 40,736$ Vehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 6 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) TBD pending Peterbilt - New Dump Truck Dump TBD TBD TBD - PW Capital Streets -0 205,000$ -$ 205,000$ -$ TBD 2022 Peterbilt - New Dump Truck Dump PW Capital Streets 2022 1 205,000$ -$ 205,000$ 205,000$ TBD 2032 Peterbilt - New Dump Truck Dump PW Capital Streets 2032 10 249,894$ 30,475$ 249,894$ 24,989$ TBD 2042 Peterbilt - New Dump Truck Dump PW Capital Streets 2042 10 304,619$ 37,149$ 274,144$ 27,414$ TBD 2052 Peterbilt - New Dump Truck Dump PW Capital Streets 2052 10 371,329$ 45,284$ 334,180$ 33,418$ TBD 2062 Peterbilt - New Dump Truck Dump PW Capital Streets 2062 10 452,648$ 55,201$ 407,364$ 40,736$ 25 2007 Ford 250 Pick-up 1FTNF21587EA47543 M160751 46 49,275 PW Capital Streets -0 35,000$ 3,500$ 31,500$ -$ 25.1 2023 Ford 250 Pick-up PW Capital Streets 2023 2 36,414$ 3,641$ 32,914$ 16,457$ 25.2 2030 Ford 250 Pick-up PW Capital Streets 2030 7 41,828$ 4,183$ 38,187$ 5,455$ 25.3 2037 Ford 250 Pick-up PW Capital Streets 2037 7 48,047$ 4,805$ 43,865$ 6,266$ 25.4 2044 Ford 250 Pick-up PW Capital Streets 2044 7 55,191$ 5,519$ 50,387$ 7,198$ 25.5 2051 Ford 250 Pick-up PW Capital Streets 2051 7 63,398$ 6,340$ 57,879$ 8,268$ 13 2008 International 7400 5 Yard 5 Yard 1HTWDAAN48J648495 M170535 53 8,000 PW Capital Streets -0 425,000$ 35,000$ 390,000$ -$ 13.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 442,170$ 36,414$ 407,170$ 203,585$ 13.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 539,003$ 44,388$ 502,589$ 50,259$ 13.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 657,041$ 54,109$ 612,653$ 61,265$ 13.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 800,930$ 65,959$ 746,820$ 74,682$ 13.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 976,329$ 80,404$ 910,370$ 91,037$ 27 2007 International 7400 5 Yard 5 Yard 1HTWDAAR37J429772 M161895 55 27,417 PW Capital Streets -0 185,000$ 25,000$ 160,000$ -$ 27.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 192,474$ 26,010$ 167,474$ 83,737$ 27.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 234,625$ 31,706$ 208,615$ 20,861$ 27.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 286,006$ 38,649$ 254,300$ 25,430$ 27.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 348,640$ 47,114$ 309,991$ 30,999$ 27.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 424,990$ 57,431$ 377,877$ 37,788$ 28 2007 International 7400 5 Yard 5 Yard 1HTWDAAR17J429771 M161894 56 29,144 PW Capital Streets -0 185,000$ 25,000$ 160,000$ -$ 28.1 2023 International 7400 5 Yard 5 Yard PW Capital Streets 2023 2 192,474$ 26,010$ 167,474$ 83,737$ 28.2 2033 International 7400 5 Yard 5 Yard PW Capital Streets 2033 10 234,625$ 31,706$ 208,615$ 20,861$ 28.3 2043 International 7400 5 Yard 5 Yard PW Capital Streets 2043 10 286,006$ 38,649$ 254,300$ 25,430$ 28.4 2053 International 7400 5 Yard 5 Yard PW Capital Streets 2053 10 348,640$ 47,114$ 309,991$ 30,999$ 28.5 2063 International 7400 5 Yard 5 Yard PW Capital Streets 2063 10 424,990$ 57,431$ 377,877$ 37,788$ 9 2008 International 7400 six wheeler 6W 1HTWHAAR78J648496 M170083 57 58,717 PW Capital Streets -0 200,000$ 35,000$ 165,000$ -$ 9.1 2026 International 7400 six wheeler 6W PW Capital Streets 2026 5 220,816$ 38,643$ 185,816$ 37,163$ 9.2 2036 International 7400 six wheeler 6W PW Capital Streets 2036 10 269,174$ 47,105$ 230,531$ 23,053$ 9.3 2046 International 7400 six wheeler 6W PW Capital Streets 2046 10 328,121$ 57,421$ 281,016$ 28,102$ 9.4 2056 International 7400 six wheeler 6W PW Capital Streets 2056 10 399,978$ 69,996$ 342,557$ 34,256$ 9.5 2066 International 7400 six wheeler 6W PW Capital Streets 2066 10 487,571$ 85,325$ 417,575$ 41,757$ 22 2006 International 7400 six wheeler 6W 1HTWHAAR36J218803 M156007 66 63,226 PW Capital Streets -0 200,000$ 50,000$ 150,000$ -$ 22.1 2025 International 7400 six wheeler 6W PW Capital Streets 2025 4 216,486$ 54,122$ 166,486$ 41,622$ 22.2 2035 International 7400 six wheeler 6W PW Capital Streets 2035 10 263,896$ 65,974$ 209,774$ 20,977$ 22.3 2045 International 7400 six wheeler 6W PW Capital Streets 2045 10 321,687$ 80,422$ 255,714$ 25,571$ 22.4 2055 International 7400 six wheeler 6W PW Capital Streets 2055 10 392,135$ 98,034$ 311,713$ 31,171$ 22.5 2065 International 7400 six wheeler 6W PW Capital Streets 2065 10 478,011$ 119,503$ 379,977$ 37,998$ 7 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 11 2016 Peterbilt Dump 2NP3LJ0X9GM361854 M211331 90 17,098 PW Capital Streets -0 450,000$ 50,000$ 400,000$ -$ 11.1 2027 Peterbilt Dump PW Capital Streets 2027 6 506,773$ 56,308$ 456,773$ 76,129$ 11.2 2037 Peterbilt Dump PW Capital Streets 2037 10 617,754$ 68,639$ 561,445$ 56,145$ 11.3 2047 Peterbilt Dump PW Capital Streets 2047 10 753,038$ 83,671$ 684,399$ 68,440$ 11.4 2057 Peterbilt Dump PW Capital Streets 2057 10 917,949$ 101,994$ 834,278$ 83,428$ 11.5 2067 Peterbilt Dump PW Capital Streets 2067 10 1,118,975$ 124,331$ 1,016,981$ 101,698$ 3 2016 Ford F350 Pick-up 1FDRF3H68GED40778 M210871 96 11,722 PW Capital Streets -0 45,000$ 5,500$ 39,500$ -$ 3.1 2027 Ford F350 Pick-up PW Capital Streets 2027 6 50,677$ 6,194$ 45,177$ 7,530$ 3.2 2034 Ford F350 Pick-up PW Capital Streets 2034 7 58,212$ 7,115$ 52,018$ 7,431$ 3.3 2041 Ford F350 Pick-up PW Capital Streets 2041 7 66,868$ 8,173$ 59,753$ 8,536$ 3.4 2048 Ford F350 Pick-up PW Capital Streets 2048 7 76,810$ 9,388$ 68,637$ 9,805$ 3.5 2055 Ford F350 Pick-up PW Capital Streets 2055 7 88,230$ 10,784$ 78,843$ 11,263$ 6 2016 Ford F350 Pick-up 1FDRF3H6XGED40779 M210857 97 16,187 PW Capital Streets -0 45,000$ 5,500$ 39,500$ -$ 6.1 2027 Ford F350 Pick-up PW Capital Streets 2027 6 50,677$ 6,194$ 45,177$ 7,530$ 6.2 2034 Ford F350 Pick-up PW Capital Streets 2034 7 58,212$ 7,115$ 52,018$ 7,431$ 6.3 2041 Ford F350 Pick-up PW Capital Streets 2041 7 66,868$ 8,173$ 59,753$ 8,536$ 6.4 2048 Ford F350 Pick-up PW Capital Streets 2048 7 76,810$ 9,388$ 68,637$ 9,805$ 6.5 2055 Ford F350 Pick-up PW Capital Streets 2055 7 88,230$ 10,784$ 78,843$ 11,263$ 14 2008 Ford F350 Dump Utility 1FDWF37Y28ED57177 M169033 48 65,282 Sewer Sewer Ops -- 50,000$ 8,000$ 42,000$ -$ 14.1 2021 Utility Truck with plow Utility Sewer Sewer Ops 2021 0 50,000$ 8,000$ 42,000$ 42,000$ 14.2 2028 Utility Truck with plow Utility Sewer Sewer Ops 2028 7 57,434$ 9,189$ 49,434$ 7,062$ 14.3 2035 Utility Truck with plow Utility Sewer Sewer Ops 2035 7 65,974$ 10,556$ 56,784$ 8,112$ 14.4 2042 Utility Truck with plow Utility Sewer Sewer Ops 2042 7 75,783$ 12,125$ 65,227$ 9,318$ 14.5 2049 Utility Truck with plow Utility Sewer Sewer Ops 2049 7 87,051$ 13,928$ 74,926$ 10,704$ TBD 2004 Mac Lander Trailer Trailer 4UVPF202X41005505 M095484 58 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2022 Mac Lander Trailer Trailer PW Capital Streets 2022 1 5,000$ 500$ 4,500$ 4,500$ TBD 2037 Mac Lander Trailer Trailer PW Capital Streets 2037 15 6,729$ 673$ 6,229$ 415$ TBD 2052 Mac Lander Trailer Trailer PW Capital Streets 2052 15 9,057$ 906$ 8,384$ 559$ TBD 2067 Mac Lander Trailer Trailer PW Capital Streets 2067 15 12,189$ 1,219$ 11,284$ 752$ TBD 2082 Mac Lander Trailer Trailer PW Capital Streets 2082 15 16,405$ 1,641$ 15,186$ 1,012$ TBD 1998 Towmaster Trailer - Single axel 12'Trailer 4KNTT1412WL160456 n/a 59 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2022 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2022 1 5,000$ 500$ 4,500$ 4,500$ TBD 2037 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2037 15 6,729$ 673$ 6,229$ 415$ TBD 2052 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2052 15 9,057$ 906$ 8,384$ 559$ TBD 2067 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2067 15 12,189$ 1,219$ 11,284$ 752$ TBD 2082 Towmaster Trailer - Single axel 12'Trailer PW Capital Streets 2082 15 16,405$ 1,641$ 15,186$ 1,012$ TBD 2003 Haulmark Trailer Trailer 16HCB12153H112082 n/a 20 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2024 Haulmark Trailer Trailer PW Capital Streets 2024 3 5,306$ 531$ 4,806$ 1,602$ TBD 2039 Haulmark Trailer Trailer PW Capital Streets 2039 15 7,141$ 714$ 6,611$ 441$ TBD 2054 Haulmark Trailer Trailer PW Capital Streets 2054 15 9,611$ 961$ 8,897$ 593$ TBD 2069 Haulmark Trailer Trailer PW Capital Streets 2069 15 12,935$ 1,294$ 11,974$ 798$ TBD 2084 Haulmark Trailer Trailer PW Capital Streets 2084 15 17,409$ 1,741$ 16,116$ 1,074$ Trailers 8 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) TBD 1998 Cronkite Trailer - 2 axel 16x7 Trailer 473271926W1101575 M091254 40 - PW Capital Streets -0 5,000$ 500$ 4,500$ -$ TBD 2022 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2022 1 5,000$ 500$ 4,500$ 4,500$ TBD 2037 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2037 15 6,729$ 673$ 6,229$ 415$ TBD 2052 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2052 15 9,057$ 906$ 8,384$ 559$ TBD 2067 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2067 15 12,189$ 1,219$ 11,284$ 752$ TBD 2082 Cronkite Trailer - 2 axel 16x7 Trailer PW Capital Streets 2082 15 16,405$ 1,641$ 15,186$ 1,012$ 9 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 100 2013 Toro Z589 60" 74254 Mower 280000112 ---PW Capital Streets -- 12,000$ 5,000$ 7,000$ -$ 100.1 2021 Toro Z589 60" 74254 Mower PW Capital Streets 2021 1 12,000$ 5,000$ 7,000$ 7,000$ 100.2 2031 Toro Z589 60" 74254 Mower PW Capital Streets 2031 10 14,628$ 6,095$ 9,628$ 963$ 100.3 2041 Toro Z589 60" 74254 Mower PW Capital Streets 2041 10 17,831$ 7,430$ 11,736$ 1,174$ 100.4 2051 Toro Z589 60" 74254 Mower PW Capital Streets 2051 10 21,736$ 9,057$ 14,307$ 1,431$ 100.5 2061 Toro Z589 60" 74254 Mower PW Capital Streets 2061 10 26,496$ 11,040$ 17,440$ 1,744$ 101 1999 John Deere 460/4500 Tractor Tractor 253566 ---PW Capital Streets -- 55,000$ 13,000$ 42,000$ -$ 101.1 2021 John Deere 460/4500 Tractor Tractor PW Capital Streets 2021 1 55,000$ 13,000$ 42,000$ 42,000$ 101.2 2031 John Deere 460/4500 Tractor Tractor PW Capital Streets 2031 10 67,045$ 15,847$ 54,045$ 5,404$ 101.3 2041 John Deere 460/4500 Tractor Tractor PW Capital Streets 2041 10 81,727$ 19,317$ 65,880$ 6,588$ 101.4 2051 John Deere 460/4500 Tractor Tractor PW Capital Streets 2051 10 99,625$ 23,548$ 80,308$ 8,031$ 101.5 2061 John Deere 460/4500 Tractor Tractor PW Capital Streets 2061 10 121,442$ 28,705$ 97,894$ 9,789$ 102 2020 Bobcat S300 Skid Steer S76 B4CD11787 ---PW Capital Streets -- 36,000$ -$ 36,000$ -$ 102.1 2027 Bobcat S300 Skid Steer S76 PW Capital Streets 2027 6 40,542$ 16,892$ 40,542$ 6,757$ 102.2 2034 Bobcat S300 Skid Steer S76 PW Capital Streets 2034 7 46,570$ 19,404$ 29,677$ 4,240$ 102.3 2041 Bobcat S300 Skid Steer S76 PW Capital Streets 2041 7 53,494$ 22,289$ 34,090$ 4,870$ 102.4 2048 Bobcat S300 Skid Steer S76 PW Capital Streets 2048 7 61,448$ 25,603$ 39,159$ 5,594$ 102.5 2055 Bobcat S300 Skid Steer S76 PW Capital Streets 2055 7 70,584$ 29,410$ 44,981$ 6,426$ 103 2015 Kubota RCK60P Mower 16185 ---PW Capital Streets -- 8,500$ 3,000$ 5,500$ -$ 103.1 2021 Kubota RCK60P Mower PW Capital Streets 2021 1 8,500$ 3,000$ 5,500$ 5,500$ 103.2 2031 Kubota RCK60P Mower PW Capital Streets 2031 10 10,361$ 3,657$ 7,361$ 736$ 103.3 2041 Kubota RCK60P Mower PW Capital Streets 2041 10 12,631$ 4,458$ 8,974$ 897$ 103.4 2051 Kubota RCK60P Mower PW Capital Streets 2051 10 15,397$ 5,434$ 10,939$ 1,094$ 103.5 2061 Kubota RCK60P Mower PW Capital Streets 2061 10 18,768$ 6,624$ 13,334$ 1,333$ 104 2007 Caterpillar 930G Wheel Loader WL R03117 ---PW Capital Streets -- 225,000$ 50,000$ 175,000$ -$ 104.1 2022 Caterpillar 930G Wheel Loader WL PW Capital Streets 2022 1 229,500$ 51,000$ 179,500$ 179,500$ 104.2 2032 Caterpillar 930G Wheel Loader WL PW Capital Streets 2032 10 279,759$ 62,169$ 228,759$ 22,876$ 104.3 2042 Caterpillar 930G Wheel Loader WL PW Capital Streets 2042 10 341,025$ 75,783$ 278,856$ 27,886$ 104.4 2052 Caterpillar 930G Wheel Loader WL PW Capital Streets 2052 10 415,707$ 92,379$ 339,924$ 33,992$ 104.5 2062 Caterpillar 930G Wheel Loader WL PW Capital Streets 2062 10 506,745$ 112,610$ 414,366$ 41,437$ 105 2007 Caterpillar Backhoe 420E BH W01344 ---PW Capital Streets -- 150,000$ 35,000$ 115,000$ -$ 105.1 2022 Caterpillar Backhoe 420E BH PW Capital Streets 2022 1 153,000$ 35,700$ 118,000$ 118,000$ 105.2 2032 Caterpillar Backhoe 420E BH PW Capital Streets 2032 10 186,506$ 43,518$ 150,806$ 15,081$ 105.3 2042 Caterpillar Backhoe 420E BH PW Capital Streets 2042 10 227,350$ 53,048$ 183,832$ 18,383$ 105.4 2052 Caterpillar Backhoe 420E BH PW Capital Streets 2052 10 277,138$ 64,666$ 224,090$ 22,409$ 105.5 2062 Caterpillar Backhoe 420E BH PW Capital Streets 2062 10 337,830$ 78,827$ 273,164$ 27,316$ 106 2015 Taceuchi T8 Skid Steer SS 200801830 ---PW Capital Streets -- 66,000$ 20,000$ 46,000$ -$ 106.1 2025 Taceuchi T8 Skid Steer SS PW Capital Streets 2025 4 71,441$ 21,649$ 51,441$ 12,860$ 106.2 2035 Taceuchi T8 Skid Steer SS PW Capital Streets 2035 10 87,086$ 26,390$ 65,437$ 6,544$ 106.3 2045 Taceuchi T8 Skid Steer SS PW Capital Streets 2045 10 106,157$ 32,169$ 79,767$ 7,977$ 106.4 2055 Taceuchi T8 Skid Steer SS PW Capital Streets 2055 10 129,405$ 39,214$ 97,236$ 9,724$ 106.5 2065 Taceuchi T8 Skid Steer SS PW Capital Streets 2065 10 157,744$ 47,801$ 118,530$ 11,853$ Equipment 10 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Public Works Capital (Street Department) 107 2013 Kubota M7040F Utility Tractor w/Loader Tractor 21438 ---PW Capital Streets -- 65,000$ 15,000$ 50,000$ -$ 107.1 2028 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2028 7 74,665$ 17,230$ 59,665$ 8,524$ 107.2 2038 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2038 10 91,016$ 21,004$ 73,785$ 7,379$ 107.3 2048 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2048 10 110,948$ 25,603$ 89,944$ 8,994$ 107.4 2058 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2058 10 135,245$ 31,210$ 109,641$ 10,964$ 107.5 2068 Kubota M7040F Utility Tractor w/Loader Tractor PW Capital Streets 2068 10 164,862$ 38,045$ 133,652$ 13,365$ 108 2013 Bushwacker ST120 Pull Behind Mower Mower 13ST120-1320-20001 ---PW Capital Streets -- 17,000$ 4,500$ 12,500$ -$ 108.1 2028 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2028 7 19,528$ 5,169$ 15,028$ 2,147$ 108.2 2038 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2038 10 23,804$ 6,301$ 18,635$ 1,864$ 108.3 2048 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2048 10 29,017$ 7,681$ 22,716$ 2,272$ 108.4 2058 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2058 10 35,372$ 9,363$ 27,691$ 2,769$ 108.5 2068 Bushwacker ST120 Pull Behind Mower Mower PW Capital Streets 2068 10 43,118$ 11,414$ 33,755$ 3,375$ 109 2004 Tarco Leaf Vacuum - M02-4-04 Mower XX-8174 ---PW Capital Streets -- -$ 10,000$ -$ -$ 109.1 2022 Hook Lift System Mower PW Capital Streets 2022 2 575,000$ 10,404$ 565,000$ 282,500$ 109.2 2032 Hook Lift System Mower PW Capital Streets 2032 10 700,922$ 150,000$ 690,518$ 69,052$ 109.3 2042 Hook Lift System Mower PW Capital Streets 2042 10 854,420$ 182,849$ 704,420$ 70,442$ 109.4 2052 Hook Lift System Mower PW Capital Streets 2052 10 1,041,533$ 222,892$ 858,684$ 85,868$ 109.5 2062 Hook Lift System Mower PW Capital Streets 2062 10 1,269,623$ 271,704$ 1,046,731$ 104,673$ 11 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 8 2003 Ford F350 Pick-up 1FTSF31SX3EA32518 M139290 47 81,526 Water Water Ops -- 38,000$ 4,000$ 34,000$ -$ 8.1 2021 Ford F 250 with plow Pick-up Water Water Ops 2021 1 38,000$ 4,000$ 34,000$ 34,000$ 8.2 2028 Ford F 250 with plow Pick-up Water Water Ops 2028 7 43,650$ 4,595$ 39,650$ 5,664$ 8.3 2035 Ford F 250 with plow Pick-up Water Water Ops 2035 7 50,140$ 5,278$ 45,545$ 6,506$ 8.4 2042 Ford F 250 with plow Pick-up Water Water Ops 2042 7 57,595$ 6,063$ 52,317$ 7,474$ 8.5 2049 Ford F 250 with plow Pick-up Water Water Ops 2049 7 66,159$ 6,964$ 60,096$ 8,585$ 24 2007 Ford F250 Pick-up 1FTNF215X7EA47544 M160752 45 74,844 Water Water Ops -- 55,000$ 4,000$ 51,000$ -$ 24.1 2022 One Ton Utility Truck Pick-up Water Water Ops 2022 1 56,100$ 4,080$ 52,100$ 52,100$ 24.2 2029 One Ton Utility Truck Pick-up Water Water Ops 2029 7 64,441$ 4,687$ 60,361$ 8,623$ 24.3 2036 One Ton Utility Truck Pick-up Water Water Ops 2036 7 74,023$ 5,383$ 69,336$ 9,905$ 24.4 2043 One Ton Utility Truck Pick-up Water Water Ops 2043 7 85,029$ 6,184$ 79,645$ 11,378$ 24.5 2050 One Ton Utility Truck Pick-up Water Water Ops 2050 7 97,671$ 7,103$ 91,488$ 13,070$ 5 2008 Ford F150 4x4 P/U Pick-up 1FTRF14W98KD16085 M168863 43 89,320 Water Water Ops -- 30,000$ 3,000$ 27,000$ -$ 5.1 2023 Ford F150 2W/D Pick-up Water Water Ops 2023 2 31,212$ 3,121$ 28,212$ 14,106$ 5.2 2030 Ford F150 2W/D Pick-up Water Water Ops 2030 7 35,853$ 3,585$ 32,732$ 4,676$ 5.3 2037 Ford F150 2W/D Pick-up Water Water Ops 2037 7 41,184$ 4,118$ 37,598$ 5,371$ 5.4 2044 Ford F150 2W/D Pick-up Water Water Ops 2044 7 47,307$ 4,731$ 43,189$ 6,170$ 5.5 2051 Ford F150 2W/D Pick-up Water Water Ops 2051 7 54,341$ 5,434$ 49,610$ 7,087$ 12 2018 Ford F150 Super Crew Pick-up 4ZEPE2224F1086728 pending 86 - Water Water Ops -- 35,000$ 3,000$ 32,000$ -$ 12 2026 Ford F150 Super Crew Pick-up Water Water Ops 2026 5 38,643$ 3,312$ 35,643$ 7,129$ 12 2033 Ford F150 Super Crew Pick-up Water Water Ops 2033 7 44,388$ 3,805$ 41,076$ 5,868$ 12 2040 Ford F150 Super Crew Pick-up Water Water Ops 2040 7 50,988$ 4,370$ 47,184$ 6,741$ 12 2047 Ford F150 Super Crew Pick-up Water Water Ops 2047 7 58,570$ 5,020$ 54,199$ 7,743$ 12 2054 Ford F150 Super Crew Pick-up Water Water Ops 2054 7 67,278$ 5,767$ 62,258$ 8,894$ 4 2008 Ford F350 Pick-up 1FDWF37Y08ED57176 M168872 49 73,825 PW Capital Streets -0 65,000$ 5,500$ 59,500$ -$ 4.1 2023 One Ton Dump Truck Dump PW Capital Streets 2023 2 67,626$ 5,722$ 62,126$ 31,063$ 4.2 2030 One Ton Dump Truck Dump PW Capital Streets 2030 7 77,681$ 6,573$ 71,959$ 10,280$ 4.3 2037 One Ton Dump Truck Dump PW Capital Streets 2037 7 89,231$ 7,550$ 82,658$ 11,808$ 4.4 2044 One Ton Dump Truck Dump PW Capital Streets 2044 7 102,498$ 8,673$ 94,948$ 13,564$ 4.5 2051 One Ton Dump Truck Dump PW Capital Streets 2051 7 117,739$ 9,962$ 109,066$ 15,581$ Vehicle # Vehicle Replacement Chargeback Schedule - Water Department 12 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle Replacement Chargeback Schedule - Water Department TBD 2003 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer 16HGB20243H105515 M992897 51 - Water Water Ops 2021 - -$ -$ -$ -$ TBD 2036 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2036 15 10,094$ 1,346$ 10,094$ 673$ TBD 2051 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2051 15 13,585$ 1,811$ 12,239$ 816$ TBD 2066 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2066 15 18,284$ 2,438$ 16,473$ 1,098$ TBD 2081 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2081 15 24,608$ 3,281$ 22,170$ 1,478$ TBD 2096 Haulmark Trailer - Enclosed (TH85 / 20WT3)Trailer Water Water Ops 2096 15 33,119$ 4,416$ 29,838$ 1,989$ TBD 2015 Load Rite Trailer PE0222072-15146 Trailer 4ZEPE2224F1086728 pending 86 - Water Water Ops -- 7,500$ 500$ 7,000$ -$ TBD 2026 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2026 5 8,281$ 552$ 7,781$ 1,556$ TBD 2041 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2041 15 11,145$ 743$ 10,593$ 706$ TBD 2056 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2056 15 14,999$ 1,000$ 14,256$ 950$ TBD 2071 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2071 15 20,187$ 1,346$ 19,187$ 1,279$ TBD 2086 Load Rite Trailer PE0222072-15146 Trailer Water Water Ops 2086 15 27,169$ 1,811$ 25,823$ 1,722$ Trailers 13 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 20 2005 Ford F350 Utility 1FDWF37Y25EC37004 M149884 68 61,402 Sewer Sewer Ops -- 75,000$ 5,500$ 69,500$ -$ 20.1 2023 Utility Truck with crane & plow Utility Sewer Sewer Ops 2023 2 78,030$ 5,722$ 72,530$ 36,265$ 20.2 2030 Utility Truck with crane & plow Utility Sewer Sewer Ops 2030 7 89,632$ 6,573$ 83,910$ 11,987$ 20.3 2037 Utility Truck with crane & plow Utility Sewer Sewer Ops 2037 7 102,959$ 7,550$ 96,386$ 13,769$ 20.4 2044 Utility Truck with crane & plow Utility Sewer Sewer Ops 2044 7 118,267$ 8,673$ 110,717$ 15,817$ 20.5 2051 Utility Truck with crane & plow Utility Sewer Sewer Ops 2051 7 135,852$ 9,962$ 127,179$ 18,168$ 2 2015 Peterbilt Vac Con Vac Con 2NP3LJOX8FM266717 M200121 84 9,069 Sewer Sewer Ops -0 450,000$ 50,000$ 400,000$ -$ 2.1 2026 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2026 5 496,836$ 55,204$ 446,836$ 89,367$ 2.2 2036 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2036 10 605,641$ 67,293$ 550,437$ 55,044$ 2.3 2046 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2046 10 738,273$ 82,030$ 670,979$ 67,098$ 2.4 2056 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2056 10 899,950$ 99,994$ 817,920$ 81,792$ 2.5 2066 Peterbilt Vac Con Vac Con Sewer Sewer Ops 2066 10 1,097,034$ 121,893$ 997,040$ 99,704$ 15 2017 Ford F150 Pick-up 1FTEW1CF8HFA76567 M211311 98 9,946 Water Water Ops -- 35,000$ 3,000$ 32,000$ -$ 15.1 2028 Ford F150 Pick-up Water Water Ops 2028 7 40,204$ 3,446$ 37,204$ 5,315$ 15.2 2035 Ford F150 Pick-up Water Water Ops 2035 7 46,182$ 3,958$ 42,736$ 6,105$ 15.3 2042 Ford F150 Pick-up Water Water Ops 2042 7 53,048$ 4,547$ 49,090$ 7,013$ 15.4 2049 Ford F150 Pick-up Water Water Ops 2049 7 60,936$ 5,223$ 56,389$ 8,056$ 15.5 2056 Ford F150 Pick-up Water Water Ops 2056 7 69,996$ 6,000$ 64,773$ 9,253$ Vehicle # Vehicle Replacement Chargeback Schedule - Sewer Department 14 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 1 2003 Ford F350 Utility 1FTSF31513ED42301 M143039 33 78,216 Park & Rec Parks -- 34,000$ 1,000$ 33,000$ -$ 1.1 2020 Ford F350 Utility Park & Rec Parks 2020 1 34,000$ 1,000$ 33,000$ 33,000$ 1.2 2027 Ford F350 Utility Park & Rec Parks 2027 7 39,055$ 1,149$ 38,055$ 5,436$ 1.3 2034 Ford F350 Utility Park & Rec Parks 2034 7 44,862$ 1,319$ 43,714$ 6,245$ 1.4 2041 Ford F350 Utility Park & Rec Parks 2041 7 51,533$ 1,516$ 50,213$ 7,173$ 1.5 2048 Ford F350 Utility Park & Rec Parks 2048 7 59,195$ 1,741$ 57,679$ 8,240$ 2 2020 Pending Dump Truck Utility Park & Rec Parks -- 34,000$ 1,000$ 33,000$ -$ 2.1 2028 Ford F350 Utility Utility Park & Rec Parks 2028 7 34,000$ 1,000$ 33,000$ 4,714$ 2.2 2035 Ford F350 Utility Utility Park & Rec Parks 2035 7 39,055$ 1,149$ 38,055$ 5,436$ 2.3 2042 Ford F350 Utility Utility Park & Rec Parks 2042 7 44,862$ 1,319$ 43,714$ 6,245$ 2.4 2049 Ford F350 Utility Utility Park & Rec Parks 2049 7 51,533$ 1,516$ 50,213$ 7,173$ 2.5 2056 Ford F350 Utility Utility Park & Rec Parks 2056 7 59,195$ 1,741$ 57,679$ 8,240$ 3 2007 Ford F350 Pick-up 1FTWF31548EA08413 M160637 31 59,425 Park & Rec Parks -- 30,000$ 2,000$ 28,000$ -$ 3.1 2022 Ford F350 Pick-up Park & Rec Parks 2022 1 30,600$ 2,040$ 28,600$ 28,600$ 3.2 2029 Ford F350 Pick-up Park & Rec Parks 2029 7 35,150$ 2,343$ 33,110$ 4,730$ 3.3 2036 Ford F350 Pick-up Park & Rec Parks 2036 7 40,376$ 2,692$ 38,033$ 5,433$ 3.4 2043 Ford F350 Pick-up Park & Rec Parks 2043 7 46,379$ 3,092$ 43,688$ 6,241$ 3.5 2050 Ford F350 Pick-up Park & Rec Parks 2050 7 53,275$ 3,552$ 50,183$ 7,169$ 4 2006 Ford F350 Utility Dump 1FDWF37Y37EA13940 M160425 28 42,184 Park & Rec Parks -- 50,000$ 2,000$ 48,000$ -$ 4.1 2021 Ford F450 Dump Dump Park & Rec Parks 2021 1 50,000$ 2,000$ 48,000$ 48,000$ 4.2 2028 Ford F450 Dump Dump Park & Rec Parks 2028 7 57,434$ 2,297$ 55,434$ 7,919$ 4.3 2035 Ford F450 Dump Dump Park & Rec Parks 2035 7 65,974$ 2,639$ 63,677$ 9,097$ 4.4 2042 Ford F450 Dump Dump Park & Rec Parks 2042 7 75,783$ 3,031$ 73,144$ 10,449$ 4.5 2049 Ford F450 Dump Dump Park & Rec Parks 2049 7 87,051$ 3,482$ 84,020$ 12,003$ 6 2004 Ford F150 Pick-up 2FTRF17224CA79916 M144398 24 34,322 Park & Rec Parks -- 25,000$ 500$ 24,500$ -$ 6.1 2023 Ford F150 Pick-up Park & Rec Parks 2023 2 26,010$ 520$ 25,510$ 12,755$ 6.2 2030 Ford F150 Pick-up Park & Rec Parks 2030 7 29,877$ 598$ 29,357$ 4,194$ 6.3 2037 Ford F150 Pick-up Park & Rec Parks 2037 7 34,320$ 686$ 33,722$ 4,817$ 6.4 2044 Ford F150 Pick-up Park & Rec Parks 2044 7 39,422$ 788$ 38,736$ 5,534$ 6.5 2051 Ford F150 Pick-up Park & Rec Parks 2051 7 45,284$ 906$ 44,496$ 6,357$ 7 2005 Ford F350 Flatbed Pick-up 1FDWF36Y95EC37003 M149885 26 36,479 Park & Rec Parks -- 32,000$ 500$ 31,500$ -$ 7.1 2024 Ford F350 Pick-up Park & Rec Parks 2024 3 33,959$ 531$ 33,459$ 11,153$ 7.2 2031 Ford F350 Pick-up Park & Rec Parks 2031 7 39,008$ 609$ 38,477$ 5,497$ 7.3 2038 Ford F350 Pick-up Park & Rec Parks 2038 7 44,808$ 700$ 44,198$ 6,314$ 7.4 2045 Ford F350 Pick-up Park & Rec Parks 2045 7 51,470$ 804$ 50,770$ 7,253$ 7.5 2052 Ford F350 Pick-up Park & Rec Parks 2052 7 59,123$ 924$ 58,319$ 8,331$ Vehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 15 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 8 2006 Ford F350 Dump 1FDWF37Y57EA13941 M160502 27 48,450 Park & Rec Parks -- 52,000$ 1,500$ 50,500$ -$ 8.1 2024 Ford F450 Dump Park & Rec Parks 2024 3 55,183$ 1,592$ 53,683$ 17,894$ 8.2 2031 Ford F450 Dump Park & Rec Parks 2031 7 63,388$ 1,828$ 61,796$ 8,828$ 8.3 2038 Ford F450 Dump Park & Rec Parks 2038 7 72,813$ 2,100$ 70,984$ 10,141$ 8.4 2045 Ford F450 Dump Park & Rec Parks 2045 7 83,639$ 2,413$ 81,538$ 11,648$ 8.5 2052 Ford F450 Dump Park & Rec Parks 2052 7 96,075$ 2,771$ 93,662$ 13,380$ 9 2008 Ford F350 Pick-up 1FTWF31528EA08412 M160639 29 37,038 Park & Rec Parks -- 33,000$ 1,000$ 32,000$ -$ 9.1 2025 Ford F450 Pick-up Park & Rec Parks 2025 4 35,720$ 1,082$ 34,720$ 8,680$ 9.2 2032 Ford F450 Pick-up Park & Rec Parks 2032 7 41,031$ 1,243$ 39,949$ 5,707$ 9.3 2039 Ford F450 Pick-up Park & Rec Parks 2039 7 47,132$ 1,428$ 45,889$ 6,556$ 9.4 2046 Ford F450 Pick-up Park & Rec Parks 2046 7 54,140$ 1,641$ 52,712$ 7,530$ 9.5 2053 Ford F450 Pick-up Park & Rec Parks 2053 7 62,190$ 1,885$ 60,549$ 8,650$ 10 2008 Ford F350 Pick-up 1FTWF31568EA08414 M160638 30 41,611 Park & Rec Parks -- 33,000$ 1,000$ 32,000$ -$ 10.1 2025 Ford F350 Pick-up Park & Rec Parks 2025 4 35,720$ 1,082$ 34,720$ 8,680$ 10.2 2032 Ford F350 Pick-up Park & Rec Parks 2032 7 41,031$ 1,243$ 39,949$ 5,707$ 10.3 2039 Ford F350 Pick-up Park & Rec Parks 2039 7 47,132$ 1,428$ 45,889$ 6,556$ 10.4 2046 Ford F350 Pick-up Park & Rec Parks 2046 7 54,140$ 1,641$ 52,712$ 7,530$ 10.5 2053 Ford F350 Pick-up Park & Rec Parks 2053 7 62,190$ 1,885$ 60,549$ 8,650$ 11 2008 Ford F350 Pick-up 1FTWF31528ED44867 M168864 34 30,924 Park & Rec Parks -- 33,000$ 1,000$ 32,000$ -$ 11.1 2025 Ford F350 Pick-up Park & Rec Parks 2025 4 35,720$ 1,082$ 34,720$ 8,680$ 11.2 2032 Ford F350 Pick-up Park & Rec Parks 2032 7 41,031$ 1,243$ 39,949$ 5,707$ 11.3 2039 Ford F350 Pick-up Park & Rec Parks 2039 7 47,132$ 1,428$ 45,889$ 6,556$ 11.4 2046 Ford F350 Pick-up Park & Rec Parks 2046 7 54,140$ 1,641$ 52,712$ 7,530$ 11.5 2053 Ford F350 Pick-up Park & Rec Parks 2053 7 62,190$ 1,885$ 60,549$ 8,650$ 12 2015 Ford F350 Dump 1FDRF3G68FED09773 M204398 78 9,049 Park & Rec Parks -- 55,000$ 7,000$ 48,000$ -$ 12.1 2026 Ford F450 Dump Park & Rec Parks 2026 5 60,724$ 7,729$ 53,724$ 10,745$ 12.2 2033 Ford F450 Dump Park & Rec Parks 2033 7 69,753$ 8,878$ 62,025$ 8,861$ 12.3 2040 Ford F450 Dump Park & Rec Parks 2040 7 80,125$ 10,198$ 71,247$ 10,178$ 12.4 2047 Ford F450 Dump Park & Rec Parks 2047 7 92,038$ 11,714$ 81,840$ 11,691$ 12.5 2054 Ford F450 Dump Park & Rec Parks 2054 7 105,723$ 13,456$ 94,009$ 13,430$ 13 2016 Ford Transit Van Van 1FTYE1ZM4GKA79591 M207782 87 4,689 Park & Rec Parks -- 30,000$ 3,000$ 27,000$ -$ 13.1 2027 Ford Transit Van Van Park & Rec Parks 2027 6 33,785$ 3,378$ 30,785$ 5,131$ 13.2 2037 Ford Transit Van Van Park & Rec Parks 2037 10 41,184$ 4,118$ 37,805$ 3,781$ 13.3 2047 Ford Transit Van Van Park & Rec Parks 2047 10 50,203$ 5,020$ 46,084$ 4,608$ 13.4 2057 Ford Transit Van Van Park & Rec Parks 2057 10 61,197$ 6,120$ 56,176$ 5,618$ 13.5 2067 Ford Transit Van Van Park & Rec Parks 2067 10 74,598$ 7,460$ 68,479$ 6,848$ 14 2019 Ford F350 Pick-up 1FDRF3B63KEG51813 M222533 112 564 Park & Rec Parks -- 34,000$ 7,000$ 27,000$ -$ 14.1 2027 Ford F350 Pick-up Park & Rec Parks 2027 6 38,290$ 7,883$ 31,290$ 5,215$ 14.2 2034 Ford F350 Pick-up Park & Rec Parks 2034 7 43,983$ 9,055$ 36,099$ 5,157$ 14.3 2041 Ford F350 Pick-up Park & Rec Parks 2041 7 50,522$ 10,402$ 41,467$ 5,924$ 14.4 2048 Ford F350 Pick-up Park & Rec Parks 2048 7 58,034$ 11,948$ 47,633$ 6,805$ 14.5 2055 Ford F350 Pick-up Park & Rec Parks 2055 7 66,663$ 13,725$ 54,715$ 7,816$ 15 2019 Ford F350 Pick-up 1FDRF3B65KEG51814 M222534 113 760 Park & Rec Parks -- 34,000$ 7,000$ 27,000$ -$ 15.1 2027 Ford F350 Pick-up Park & Rec Parks 2027 6 38,290$ 7,883$ 31,290$ 5,215$ 15.2 2034 Ford F350 Pick-up Park & Rec Parks 2034 7 43,983$ 9,055$ 36,099$ 5,157$ 15.3 2041 Ford F350 Pick-up Park & Rec Parks 2041 7 50,522$ 10,402$ 41,467$ 5,924$ 15.4 2048 Ford F350 Pick-up Park & Rec Parks 2048 7 58,034$ 11,948$ 47,633$ 6,805$ 15.5 2055 Ford F350 Pick-up Park & Rec Parks 2055 7 66,663$ 13,725$ 54,715$ 7,816$ 16 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 16 2002 Ford F350 Pick-up 1FDWF37S92ED2723 M141007 Park & Rec Parks 0 - 34,000$ 1,000$ 33,000$ -$ 16.1 2021 Ford F350 Pick-up Park & Rec Parks 2021 1 34,000$ 1,000$ 33,000$ 33,000$ 16.2 2028 Ford F350 Pick-up Park & Rec Parks 2028 7 39,055$ 1,149$ 38,055$ 5,436$ 16.3 2035 Ford F350 Pick-up Park & Rec Parks 2035 7 44,862$ 1,319$ 43,714$ 6,245$ 16.4 2042 Ford F350 Pick-up Park & Rec Parks 2042 7 51,533$ 1,516$ 50,213$ 7,173$ 16.5 2049 Ford F350 Pick-up Park & Rec Parks 2049 7 59,195$ 1,741$ 57,679$ 8,240$ 17 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual ChargebackVehicle # Vehicle & Equipment Replacement Chargeback Schedule - Parks Department 100 2008 Toro Wing Mower GM 4000 Mower ----Park & Rec Parks -- 58,000$ 1,000$ 57,000$ -$ 100.1 2021 Ford F450 Dump Mower Park & Rec Parks 2021 1 50,000$ 2,000$ 49,000$ 49,000$ 100.2 2031 Ford F450 Dump Mower Park & Rec Parks 2031 10 60,950$ 2,438$ 58,950$ 5,895$ 100.3 2041 Ford F450 Dump Mower Park & Rec Parks 2041 10 74,297$ 2,972$ 71,859$ 7,186$ 100.4 2051 Ford F450 Dump Mower Park & Rec Parks 2051 10 90,568$ 3,623$ 87,596$ 8,760$ 100.5 2061 Ford F450 Dump Mower Park & Rec Parks 2061 10 110,402$ 4,416$ 106,779$ 10,678$ 101 2017 Toro Wing Mower GM 4000 Mower ----Park & Rec Parks -- 62,000$ 1,000$ 61,000$ -$ 101.1 2027 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2027 6 69,822$ 1,126$ 68,822$ 11,470$ 101.2 2037 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2037 10 85,113$ 1,373$ 83,987$ 8,399$ 101.3 2047 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2047 10 103,752$ 1,673$ 102,379$ 10,238$ 101.4 2057 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2057 10 126,473$ 2,040$ 124,800$ 12,480$ 101.5 2067 Toro Wing Mower GM 4000 Mower Park & Rec Parks 2067 10 154,170$ 2,487$ 152,130$ 15,213$ Equipment 18 Year Model Type VIN #License Plate # in Title Book Mileage Department User Group Fiscal Year Replacement Years to Replacement Estimated Replacement Cost Estimated Trade- In Value Estimated Replacement Cost - Net Annual Chargeback 1 2007 Dodge Grand Caravan Van 1D46P24E66B731334 M160824 22 40,920 Park & Rec Recreation -- 28,000$ 500$ 27,500$ -$ 1.1 2021 Dodge Grand Caravan Van Park & Rec Recreation 2021 1 28,000$ 500$ 27,500$ 27,500$ 1.2 2030 Dodge Grand Caravan Van Park & Rec Recreation 2030 10 34,132$ 609$ 33,632$ 3,363$ 1.3 2040 Dodge Grand Caravan Van Park & Rec Recreation 2040 10 41,607$ 743$ 40,997$ 4,100$ 1.4 2050 Dodge Grand Caravan Van Park & Rec Recreation 2050 10 50,718$ 906$ 49,975$ 4,998$ 1.5 2060 Dodge Grand Caravan Van Park & Rec Recreation 2060 10 61,825$ 1,104$ 60,919$ 6,092$ 2 2017 Ford Transit Van Van 1FTYE1YM9HKB18372 M212638 102 3,758 Park & Rec Recreation -- 30,000$ 3,000$ 27,000$ -$ 2.1 2028 Ford Transit Van Van Park & Rec Recreation 2028 7 34,461$ 3,446$ 31,461$ 4,494$ 2.2 2038 Ford Transit Van Van Park & Rec Recreation 2038 10 42,007$ 4,201$ 38,561$ 3,856$ 2.3 2048 Ford Transit Van Van Park & Rec Recreation 2048 10 51,207$ 5,121$ 47,006$ 4,701$ 2.4 2058 Ford Transit Van Van Park & Rec Recreation 2058 10 62,421$ 6,242$ 57,300$ 5,730$ 2.5 2068 Ford Transit Van Van Park & Rec Recreation 2068 10 76,090$ 7,609$ 69,848$ 6,985$ Vehicle # Vehicle Replacement Chargeback Schedule - Recreation Department 19 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 2020-70 2020 Bond Abatements Administration Committee – November 18, 2020 N/A Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of various bond abatements. Background As presented at September’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 $88,383) 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 2005 Countryside Refi) Total abatement 3) 2016 (Refunding of 2007A Bond) Total abatement 4) 2014 (Partial 2005 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 fifth year in a row that the City will fully abate its bond issues. Recommendation Staff recommends approval of the 2020 bond abatement ordinances. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 9, 2020 Subject: 2020 Bond Abatements Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,135,070 Sewer 2011 Refunding 1,137,948 Sewer 2011 Refunding 1,134,114 Sewer 2015A^599,400 Countryside TIF/Water 2015A^595,600 Countryside TIF/Water 2015A^601,400 Countryside TIF/Water 2016*** Refunding 1,098,650 Water 2016*** Refunding 1,592,650 Water 2016*** Refunding 1,646,450 Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014C** Refunding 151,350 Water 2014C** Refunding 150,250 Water 2014C** Refunding 147,750 Water 2004B - Sewer 2004B -Sewer 2004B -Sewer 2014B** Refunding 328,900 Debt Service 2014B** Refunding 322,750 Debt Service 2014B** Refunding 323,550 Debt Service 2014A 315,338 City-Wide Capital 2014A 321,338 City-Wide Capital 2014A 322,188 City-Wide Capital Total 3,679,423 Total 4,171,251 Total 4,226,167 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 1,133,782 Sewer 2011 Refunding 1,137,166 Sewer 2011 Refunding 1,134,052 Sewer 2015A^372,800 Countryside TIF/Water 2015A^374,000 Countryside TIF/Water 2015A^411,581 Countryside TIF 2016*** Refunding 665,250 Water 2016*** Refunding 679,629 Water 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2014C** Refunding 150,150 Water 2014C** Refunding 155,350 Water 2014C** Refunding 147,750 Water 2007A 136,163 Water 2004B 473,200 Sewer 2004B 470,600 Sewer 2004B 462,000 Sewer 2014B** Refunding 324,250 Debt Service 2014B** Refunding 319,750 Debt Service 2014B** Refunding 272,653 Debt Service 2014A 322,888 City-Wide Capital 2014A 328,588 City-Wide Capital 2014A 329,138 City-Wide Capital Total 3,498,235 Total 3,508,198 Total 2,946,452 N/A - N/A - 2014B** Refunding 47,497 Debt Service Total - Total - Total 47,497 % Change 0.00%% Change -100.00%% Change -71.31% Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2017 (Fiscal Year 2019)Tax Levy Year: 2016 (Fiscal Year 2018)Tax Levy Year: 2015 (Fiscal Year 2017) Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Proposed Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - Proposed Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual United City of Yorkville Bond Abatements Levy Years 2010 - 2020 (Fiscal Years 2012 - 2022) Tax Levy Year: 2020 (Fiscal Year 2022)Tax Levy Year: 2019 (Fiscal Year 2021)Tax Levy Year: 2018 (Fiscal Year 2020) 1 United City of Yorkville Bond Abatements Levy Years 2010 - 2020 (Fiscal Years 2012 - 2022) Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,134,654 Sewer 2011 Refunding 1,133,972 Sewer 2011 Refunding 1,137,220 Sewer 2005 Countryside 68,073 Countryside TIF 2005 Countryside 305,523 Countryside TIF 2005 Countryside 302,738 Countryside TIF 2014 Countryside 25,538 Countryside TIF 2005C 167,175 Water 2005C 165,975 Water 2014C** Refunding 152,550 Water 2007A 132,187 Water 2007A 95,014 Water 2007A 136,793 Water 2004B 453,950 Sewer 2004B 253,810 Sewer 2004B 460,825 Sewer 2014B** Refunding 144,723 Debt Service Total 2,192,807 Total 1,954,757 2014A 330,937 City-Wide Capital Total 2,454,093 2007A 5,236 Water 2004B 114,941 Sewer 2005A 329,580 Debt Service 2007A 43,029 Water 2005A 328,180 Debt Service 2014B** Refunding 165,527 Debt Service Total 165,527 Total 334,816 Total 486,150 % Change -50.56%% Change -31.13%% Change -32.82% Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund 2002 Fox Industrial 78,563 Fox Industrial TIF 2002 Fox Industrial 76,783 Fox Industrial TIF 2005 Countryside 304,668 Countryside TIF 2005 Countryside 306,143 Countryside TIF 2005C 164,575 Water 2005C 167,725 Water Total 547,806 Total 550,651 2011 Refunding Bond matures in 2025 (FY 2026). 2015A Refunding Bond matures in 2034 (FY 2035). 2004B 263,850 Sewer 2004B 258,650 Sewer 2016 Refunding Bond matures in 2022 (FY 2023). 2007A 133,454 Water 2007A 133,866 Water 2014 Countryside Refunding Bond matures in 2029 (FY 2030). 2005A 326,379 Debt Service 2005D 1,385,950 Sewer 2014C Refunding Bond matures in 2024 (FY 2025). 2008 110,090 Sewer 2004B Bond matured in 2018 (FY 2019). 2005A 324,179 Debt Service 2014B Refunding Bond matures in 2022 (FY 2023). 2014A Bond matures in 2033 (FY 2034). Total 723,683 Total 2,212,735 % Change -67.29%% Change -Bond has matured. Bonds to NOT be Abated - Actual Tax Levy Year: 2010 (Fiscal Year 2012) Bonds that were Abated - Actual Bonds that were NOT Abated - Actual ^ The remaining 2005 Countryside bonds were refunded by the 2015A bonds during fiscal year 2016. BOND MATURITY DATES Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2014 (Fiscal Year 2016)Tax Levy Year: 2013 (Fiscal Year 2015)Tax Levy Year: 2012 (Fiscal Year 2014) Bonds to NOT be Abated - Actual NOTES * The 2005D and 2008 bonds were refunded by the 2011 Bond - which is funded by Non-Home Rule Sales Tax. ** The 2005A and 2005C bonds were refunded by the 2014B and 2014C bonds during fiscal year 2015. *** The 2007A bonds were refunded by the 2016 bonds during fiscal year 2017. Tax Levy Year: 2011 (Fiscal Year 2013) Bonds that were Abated - Actual 2 Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 ________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 __________________, 2020, 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 2020 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 __________________, 2020. _________________________________ County Clerk [SEAL] Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 __________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 _____________________, 2020, 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 2020 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 ___________________, 2020. _________________________________ County Clerk [SEAL] Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 __________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 _____________________, 2020, 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 2020 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 ___________________, 2020. _________________________________ County Clerk [SEAL] Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 the City that the tax heretofore levied for the year 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 ________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 __________________, 2020, 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 2020 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 _________________, 2020. _________________________________ County Clerk [SEAL] Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 __________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 ____________________, 2020, 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 2020 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 ___________________, 2020. _________________________________ County Clerk [SEAL] Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 _________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 ___________________, 2020, 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 2020 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 ___________________, 2020. _________________________________ County Clerk [SEAL] Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ AN ORDINANCE abating the tax levied for the year 2020 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 2020 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 2020 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 2020 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. 2020-____ Page 2 ADOPTED by the Corporate Authorities on the ____ day of __________________, 2020, 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 __________________, 2020. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________________, 2020. 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 _________________, 2020, there was filed in my office a duly certified copy of Ordinance No. ___________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2020 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 ___________________, 2020, 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 2020 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 ___________________, 2020. _________________________________ 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 Community Development Purchasing Police Public Works Parks and Recreation Agenda Item Number New Business #6 Tracking Number ADM 2020-71 Special Service Area Abatement Ordinances Administration Committee – November 18, 2020 Majority Approval 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 2020 Levy 2019 Levy % Change Maximum Parcel Amount Single Family $ 2,623.00 $ 2,584.00 1.51% Duplex $ 2,147.00 $ 2,115.00 1.51% Extended Parcel Amounts Single Family $ 2,153.66 $ 2,121.04 1.54% Duplex $ 1,762.84 $ 1,736.08 1.54% As noted above, extended (actual) 2020 tax levy amounts will increase by 1.5% 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 $533,384.14 (out of a maximum amount of $657,015.00 – with $123,630.86 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 11, 2020 Subject: SSA No. 2003-100 Raintree Village – Tax Abatement Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ 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 2020 for the Bonds is $533,384.14 and the 2020 Levy Ordinance No. 2020-____ Page 2 for Special Taxes is $533,384.14 (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 $657,015.00 of Special Taxes levied for calendar year 2020 pursuant to Section 6 of the Bond Ordinance $123,630.86 of such Special Taxes is hereby abated resulting in a 2020 calendar year levy of $533,384.14. 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 2020 dated November 5, 2020 prepared by David Taussig & Associates, Inc. and the 2020 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. 2020-____ Page 3 PASSED by the City Council of the City this __________ ___, 2020. KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this __________ ___, 2020. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2020. Newport Beach | San Jose | San Francisco | Riverside Dallas | Houston | Raleigh |Tampa www.FinanceDTA.com Public Finance Public-Private Partnerships Development Economics Clean Energy Bonds ADMINISTRATION REPORT (LEVY YEAR 2020) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003 -100 November 5, 2020 www.FinanceDTA.com 5000 Birch Street, Suite 6000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 20 ) Special Service Area No.2003-100 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION INTRODUCTION .......................................................................1 A Authorized Special Services .........................................1 B Bonded Indebtedness ....................................................2 C Special Taxes ...................................................................2 I SPECIAL TAX REQUIREMENT .......................................3 II ACCOUNT ACTIVITY SUMMARY .................................4 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ................................................................................7 IV PRIOR YEAR SPECIAL TAX COLLECTIONS ................9 A 2019 Special Tax Receipts .............................................9 B Tax Sales and Foreclosures ..........................................9 V DEVELOPMENT STATUS ..............................................10 A Equalized Assessed Value ...........................................10 VI OUTSTANDING BONDS ...............................................11 A Bond Redemptions from Special Tax Prepayments ..................................................................11 B Special Tax Prepayments ............................................11 VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO ...............................................12 VIII AD VALOREM PROPERTY TAX RATES .......................13 APPENDICES APPENDIX A FUNDS AND ACCOUNTS APPENDIX B APPLICATION OF SPECIAL TAX APPENDIX C APPLICATION OF EARNINGS APPENDIX D DEBT SERVICE SCHEDULE APPENDIX E AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F SPECIAL TAX ROLL AND REPORT APPENDIX G 2019 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com INTRODUCTION This report calculates the 2020 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2003-100 ("SSA No.2003-100") Special Tax Bonds, Series 2003 (Raintree Village Project) (the "Series 2003 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No.2003-100.Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No.2003-100.The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection.The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No.2003-100 was established by Ordinance No.2003-54 (the "Establishing Ordinance"), adopted on August 12, 2003.The Establishing Ordinance authorized SSA No.2003-100 to provide special services, issue bonds, and levy a special tax to repay the bonds. A Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2 INTRODUCTION United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com B Bonded Indebtedness The Establishing Ordinance specified that not more than $15,000,000 in bonds may be issued by SSA No.2003-100.Ordinance No.2003-55 (the "2003 Bond Ordinance"), adopted on August 12, 2003,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $8,000,000 in Series 2003 Bonds.The Series 2003 Bonds were issued in the amount of $7,150,000 in September 2003. The Series 2003 Bonds were refunded in May 2013.Ordinance No.2013-25 (the "2013 Bond Ordinance"), adopted on April 23, 2013,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $7,300,000 in bonds. United City of Yorkville Special Service Area Number 2003-100 Special Tax Refunding Bonds, Series 2013 (the "Series 2013 Bonds") were issued in May 2013 in the amount of $6,705,000.The current debt service schedule is attached hereto as Appendix D and a brief summary of any optional redemption of bonds is contained in Section VI herein. C Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2003-100 Special Tax Roll and Report (the "Special Tax Roll and Report").The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2013 Bonds and the administration and maintenance of SSA No.2003-100 and is attached hereto as Appendix F.A table of the Maximum Parcel Special Taxes is included in Section III herein. 3 SECTION I SPECIAL TAX REQUIREMENT United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2003-100 2020 Special Tax Requirement is equal to $533,384.As shown in Table 1 below, the 2020 Special Tax Requirement is equal to the sum of the Series 2013 debt service for the 12 months ending March 1, 2022, estimated administrative expenses, contingency for estimated delinquent special taxes, and,if necessary,to replenish the reserve fund, as shown in Table 1 below. Table 1:2020 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus $16,514 Earnings $0 Special Taxes Billed $528,050 Delinquency Contingency $5,334 Subtotal $549,898 Uses of Funds Debt Service Interest -09/01/2021 ($121,082) Interest -03/01/2022 ($121,082) Principal -03/01/2022 ($276,000) Administrative Expenses ($26,400) Delinquent Special Taxes ($5,334) Subtotal ($549,898) Projected Surplus/(Deficit)-03/01/2022 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com II ACCOUNT ACTIVITY SUMMARY The Trust Indenture for the Series 2013 Bonds (the "2013 Indenture")establishes six funds and one account.The six funds are the Bond and Interest Fund, Reserve Fund, Special Reserve Fund, Cost of Issuance Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account.A diagram of the funds and accounts is included herein as Appendix A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2013 Indenture.Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made.Diagrams of the application of special taxes and earnings are attached as Appendices B and C, respectively. A summary of account activity for the twelve months ending September 30, 2020,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 2:Transaction Summary Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund 13 Special Redemption Fund Sources of Funds -Actual Beginning Balance - 10/01/2019 $10,304 $558,045 $426,342 $41,235 $568 Earnings $109 $5,152 $3,366 $381 $5 Special Taxes Prior Year(s)$0 $0 $21,517 $0 $0 Levy Year 2019 $0 $0 $506,188 $0 $0 Prepayment Receipts $0 $0 $0 $0 $0 Miscellaneous Source of Funds $0 $0 $0 $0 $0 Uses of Funds -Actual Account Transfers $0 $0 $0 $0 $0 Administrative Expense Transfers Fiscal Year 2019 Prefunding $11,396 $0 ($11,396)$0 $0 Fiscal Year 2019 Budget $0 $0 $0 $0 $0 Debt Service Interest -03/01/2020 $0 $0 ($123,280)$0 $0 Principal -03/01/2020 $0 $0 ($236,000)$0 $0 Interest -09/01/2020 $0 $0 ($127,740)$0 $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 $0 Administrative Expenses ($21,250)$0 $0 $0 $0 Ending Balance -09/30/2020 $559 $563,198 $458,998 $41,616 $572 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com The calculation of the estimated 2021 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3 :Estimated 20 2 1 Bond Year -End Fund Balances (10/01/2020 through 03/01 /20 2 1) Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund 13 Special Redemption Fund $559 $563,198 $458,998 $41,616 $572 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $14,580 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $39,602 ($39,602)$0 $0 $26,400 $0 ($26,400)$0 $0 $8,091 $0 ($8,091)$0 $0 $0 $0 ($256,000)$0 $0 $0 $0 ($126,970)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($8,650)$0 $0 $0 $0 $26,400 $602,800 $16,514 $41,616 $572 $0 ($602,800)$0 ($41,616)$0 ($26,400)$0 $0 $0 ($572) $0 $0 $16,514 $0 $0 Funds Not Eligible for Levy Surplus Principal Redemption Redemption Premium Property Owner Refunds Remaining Levy Year 2019 Expenses Ending Balance - 03/01/2021 Reserve Fund Requirement Administrative Expenses Interest - 03/01/2021 Account Transfers Administrative Expense Transfers Debt Service Bond Redemptions/Prepayments Bond Redemption/Prepayments All Other / Non Administrative Expense Levy Year 2020 Prefunding Levy Year 2019 Budget Principal - 03/01/2021 Beginning Balance - 09/30/2020 Earnings Prior Year(s) Levy Year 2019 Projected Tax Sale Receipts Special Taxes Projected Surplus/(Deficit) 03/01/2021 Sources of Funds - Projected Uses of Funds - Projected Types of Funds 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2020 Maximum Parcel Special Taxes equal $657,015.For purposes of the Abatement Ordinance, subtracting the 2020 Special Tax Requirement of $533,384, results in an abatement of $123,631.In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2003-100 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below.The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Appendix G.Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. Table 4: Maximum, Abated and Extended Special Taxes Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,623.00 $469.34 $2,153.66 Duplex Dwelling Unit $2,147.00 $384.16 $1,762.84 A comparison of the maximum and extended special tax amounts for 2020 and 2019 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2020 Levy Year 2019 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,623.00 $2,584.00 1.5% Duplex Dwelling Unit $2,147.00 $2,115.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,153.66 $2,121.04 1.5% Duplex Dwelling Unit $1,762.84 $1,736.08 1.5% The schedule of the remaining SSA No.2003-100 Maximum Parcel Special Taxes is shown in Table 6 on the following page.The Maximum Parcel Special Taxes escalate 1.50% annually through 2031. 8 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate1 Per Unit Single Family Duplex 2020 2021 $649,622 $2,623 $2,147 2021 2022 $659,287 $2,662 $2,179 2022 2023 $669,214 $2,702 $2,212 2023 2024 $679,324 $2,743 $2,245 2024 2025 $689,513 $2,784 $2,279 2025 2026 $699,885 $2,826 $2,313 2026 2027 $710,336 $2,868 $2,348 2027 2028 $720,970 $2,911 $2,383 2028 2029 $731,866 $2,955 $2,419 2029 2030 $742,762 $2,999 $2,455 2030 2031 $753,920 $3,044 $2,492 2031 2032 $765,261 $3,090 $2,529 Notes: 1.Special Taxes per the 2013 Bond Ordinance, as adjusted for prepayments. 9 SECTION I V PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS The SSA No.2003-100 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes.The City may provide for other means of collecting the special tax, if necessary,to meet the financial obligations of SSA No.2003-100. A 2019 Special Tax Receipts As of November 10, 2020, SSA No.2003-100 2019 special tax receipts totaled $525,301. There are no delinquent special taxes B Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax.The City is not currently pursuing any foreclosure actions. 10 SECTION V DEVELOPMENT STATUS United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com V DEVELOPMENT STATUS SSA No.2003-100 is comprised of 200 single-family homes and 86 duplex units which is consistent with the original projections.An aerial map of SSA No.2003-100 is attached as Appendix E.The number of units in each plat is summarized in Table 7 below. Table 7: Land Use Summary Plat Recorded Land Use Number of Units Unit 1 Yes Single Family 100 Unit 2 Yes Single Family 100 Unit 3 Yes Duplex 86 Total 286 A Equalized Assessed Value 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VI OUTSTANDING BONDS The Series 2013 Bonds were issued in May 2013 as fixed rate bonds with an original principal amount of $6,705,000.As of September 2, 2020, the outstanding principal was $5,198,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Appendix D. A Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $65,000 of the Series 2013 Bonds were redeemed as shown in Table 8 below. Table 8: Special Mandatory Bond Redemptions from Special Tax Prepayments Redemption Date Bonds Redeemed September 1, 2015 $25,000 September 1, 2018 $40,000 Total Redeemed $65,000 B Special Tax Prepayments The SSA No.2003-100 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture.The prepayment calculation formula is set forth in the Special Tax Roll and Report. To date, the Maximum Parcel Special Tax has been prepaid in full for 17 single-family dwelling units and seven duplex dwelling units.No partial prepayments have been received. 12 SECTION VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VII EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The SSA No.2003-100 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. Table 9 : Equalized Assessed Value and Value -to-Lien Ratio 2019 Equalized Assessed Value2 2019 Appraised Value3 Outstanding Bonds4 Value to Lien Ratio $17,923,964 $53,771,892 $5,198,000 10.34:1 Notes: 2.Source: Kendall County. 3.Appraised Value is equal to three times the equalized assessed value. 4.As of September 2, 2020. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No.2003-100 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2019 general ad valorem tax rates for SSA No.2003-100 are shown in Table 10 below. Table 10:2019 Ad Valorem Property Tax Rates Type of Rate Interest Rate City Rates5 Corporate 0.181110% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.156180% Police Pension 0.222300% Garbage 0.000000% Audit 0.005420% Liability Insurance 0.007230% Social Security/IMRF 0.027100% School Crossing Guard 0.003620% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.602960% Kendall Township5 County 0.640880% Bristol-Kendall Fire Protection District 0.720240% Forest Preserve 0.154160% Junior College #516 0.527270% Yorkville Library 0.282920% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.099280% Kendall Road District 0.252690% School District CU-115 7.033800% Subtotal 9.71124% Total Tax Rate 10.314200% Notes: 5.Source: Kendall County for Tax Code KE015. APPENDIX A United City of Yorkville SSA No.2003-100 Administration Report (Levy Year 2020) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2020) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2020) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2020) DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2014 9/1/2012 $0 $218,625 $218,625 2014 3/1/2013 $82,000 $218,625 $300,625 2015 9/1/2014 $0 $153,480 $153,480 2015 3/1/2015 $170,000 $153,480 $323,480 2016 9/1/2015 $0 $149,780 $149,780 2016 3/1/2016 $185,000 $149,780 $334,780 2017 9/1/2016 $0 $145,780 $145,780 2017 3/1/2017 $195,000 $145,780 $340,780 2018 9/1/2017 $0 $141,880 $141,880 2018 3/1/2018 $209,000 $141,880 $350,880 2019 9/1/2018 $0 $137,215 $137,215 2019 3/1/2019 $223,000 $136,150 $359,150 2020 9/1/2019 $0 $131,690 $131,690 2020 3/1/2020 $236,000 $131,690 $367,690 2021 9/1/2020 $0 $126,970 $126,970 2021 3/1/2021 $256,000 $126,970 $382,970 2022 9/1/2021 $0 $121,082 $121,082 2022 3/1/2022 $276,000 $121,082 $397,082 2023 9/1/2022 $0 $114,734 $114,734 2023 3/1/2023 $296,000 $114,734 $410,734 2024 9/1/2023 $0 $107,926 $107,926 2024 3/1/2024 $321,000 $107,926 $428,926 2025 9/1/2024 $0 $100,543 $100,543 2025 3/1/2025 $341,000 $100,543 $441,543 2026 9/1/2025 $0 $92,700 $92,700 2026 3/1/2026 $363,000 $92,700 $455,700 2027 9/1/2026 $0 $83,625 $83,625 2027 3/1/2027 $388,000 $83,625 $471,625 2028 9/1/2027 $0 $73,925 $73,925 2028 3/1/2028 $413,000 $73,925 $486,925 2029 9/1/2028 $0 $63,600 $63,600 2029 3/1/2029 $443,000 $63,600 $506,600 2030 9/1/2029 $0 $52,525 $52,525 2030 3/1/2030 $478,000 $52,525 $530,525 2031 9/1/2030 $0 $40,575 $40,575 2031 3/1/2031 $507,000 $40,575 $547,575 2032 9/1/2031 $0 $27,900 $27,900 2032 3/1/2032 $547,000 $27,900 $574,900 2033 9/1/2032 $0 $14,225 $14,225 2033 3/1/2033 $569,000 $14,225 $583,225 $6,498,000 $4,196,495 $10,694,495 $5,198,000 United City of Yorkville Special Service Area No. 2003-100 Debt Service Schedule Subtotal Outstanding Principal as of 09/02/2020 APPENDIX E United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2020) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2020) S PECIAL TAX ROLL AND REPORT 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. APPENDIX G United City of Yorkville SSA No. 2003-100 Administration Report (Levy Year 2020) 20 20 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot Single Family Property 05-03-351-002 $469.34SFD1129$2,623.00 $2,153.66 05-03-351-003 $469.34SFD1130$2,623.00 $2,153.66 05-03-351-004 $469.34SFD1131$2,623.00 $2,153.66 05-03-351-005 $469.34SFD1132$2,623.00 $2,153.66 05-03-351-006 $469.34SFD1133$2,623.00 $2,153.66 05-03-351-007 $469.34SFD1134$2,623.00 $2,153.66 05-03-351-008 $469.34SFD1135$2,623.00 $2,153.66 05-03-351-009 $469.34SFD1136$2,623.00 $2,153.66 05-03-351-010 $469.34SFD1137$2,623.00 $2,153.66 05-03-351-011 $469.34SFD1138$2,623.00 $2,153.66 05-03-352-001 $469.34SFD1206$2,623.00 $2,153.66 05-03-352-002 $469.34SFD1207$2,623.00 $2,153.66 05-03-352-003 $469.34SFD1208$2,623.00 $2,153.66 05-03-352-004 $469.34SFD1209$2,623.00 $2,153.66 05-03-352-006 $469.34SFD1211$2,623.00 $2,153.66 05-03-352-007 $469.34SFD1212$2,623.00 $2,153.66 05-03-352-008 $469.34SFD1192$2,623.00 $2,153.66 05-03-353-001 $469.34SFD1156$2,623.00 $2,153.66 05-03-353-002 $469.34SFD1157$2,623.00 $2,153.66 05-03-353-003 $469.34SFD1158$2,623.00 $2,153.66 05-03-353-004 $469.34SFD1159$2,623.00 $2,153.66 05-03-353-005 $469.34SFD1152$2,623.00 $2,153.66 05-03-353-006 $469.34SFD1153$2,623.00 $2,153.66 05-03-353-007 $469.34SFD1154$2,623.00 $2,153.66 05-03-353-008 $469.34SFD1155$2,623.00 $2,153.66 05-03-354-001 $469.34SFD1139$2,623.00 $2,153.66 05-03-354-002 $469.34SFD1140$2,623.00 $2,153.66 05-03-354-003 $469.34SFD1141$2,623.00 $2,153.66 05-03-354-004 $469.34SFD1142$2,623.00 $2,153.66 05-03-354-005 $469.34SFD1143$2,623.00 $2,153.66 05-04-378-002 $469.34SFD116$2,623.00 $2,153.66 05-04-378-004 $469.34SFD114$2,623.00 $2,153.66 05-04-378-005 $469.34SFD113$2,623.00 $2,153.66 05-04-378-006 $469.34SFD112$2,623.00 $2,153.66 05-04-378-007 $469.34SFD111$2,623.00 $2,153.66 05-04-378-008 $469.34SFD110$2,623.00 $2,153.66 05-04-379-002 $469.34SFD119$2,623.00 $2,153.66 05-04-379-003 $469.34SFD120$2,623.00 $2,153.66 05-04-380-001 $469.34SFD140$2,623.00 $2,153.66 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-04-380-002 $469.34SFD 139 $2,623.00 $2,153.66 05-04-380-004 $469.34SFD 143 $2,623.00 $2,153.66 05-04-380-005 $469.34SFD 142 $2,623.00 $2,153.66 05-04-381-001 $469.34SFD 160 $2,623.00 $2,153.66 05-04-381-002 $469.34SFD 159 $2,623.00 $2,153.66 05-04-381-003 $469.34SFD 158 $2,623.00 $2,153.66 05-04-381-004 $469.34SFD 157 $2,623.00 $2,153.66 05-04-401-012 $469.34SFD 18 $2,623.00 $2,153.66 05-04-401-013 $469.34SFD 17 $2,623.00 $2,153.66 05-04-401-014 $469.34SFD 16 $2,623.00 $2,153.66 05-04-401-015 $469.34SFD 15 $2,623.00 $2,153.66 05-04-401-016 $469.34SFD 14 $2,623.00 $2,153.66 05-04-405-006 $469.34SFD 183 $2,623.00 $2,153.66 05-04-405-007 $469.34SFD 182 $2,623.00 $2,153.66 05-04-405-008 $469.34SFD 181 $2,623.00 $2,153.66 05-04-405-009 $469.34SFD 180 $2,623.00 $2,153.66 05-04-408-001 $469.34SFD 161 $2,623.00 $2,153.66 05-04-408-003 $469.34SFD 163 $2,623.00 $2,153.66 05-04-408-004 $469.34SFD 164 $2,623.00 $2,153.66 05-04-408-005 $469.34SFD 165 $2,623.00 $2,153.66 05-04-435-002 $469.34SFD 1122 $2,623.00 $2,153.66 05-04-435-003 $469.34SFD 1121 $2,623.00 $2,153.66 05-04-435-004 $469.34SFD 1120 $2,623.00 $2,153.66 05-04-435-005 $469.34SFD 1119 $2,623.00 $2,153.66 05-04-435-006 $469.34SFD 1118 $2,623.00 $2,153.66 05-04-436-003 $469.34SFD 1124 $2,623.00 $2,153.66 05-04-436-004 $469.34SFD 1126 $2,623.00 $2,153.66 05-04-436-005 $469.34SFD 1127 $2,623.00 $2,153.66 05-04-436-006 $469.34SFD 1128 $2,623.00 $2,153.66 05-04-437-001 $469.34SFD 1203 $2,623.00 $2,153.66 05-04-437-002 $469.34SFD 1204 $2,623.00 $2,153.66 05-04-437-003 $469.34SFD 1205 $2,623.00 $2,153.66 05-09-205-013 $469.34SFD 1101 $2,623.00 $2,153.66 05-09-205-014 $469.34SFD 1100 $2,623.00 $2,153.66 05-09-205-015 $469.34SFD 199 $2,623.00 $2,153.66 05-09-205-017 $469.34SFD 197 $2,623.00 $2,153.66 05-09-205-018 $469.34SFD 196 $2,623.00 $2,153.66 05-09-205-019 $469.34SFD 195 $2,623.00 $2,153.66 05-09-205-020 $469.34SFD 194 $2,623.00 $2,153.66 05-09-205-022 $469.34SFD 192 $2,623.00 $2,153.66 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-205-024 $469.34SFD 190 $2,623.00 $2,153.66 05-09-205-025 $469.34SFD 189 $2,623.00 $2,153.66 05-09-205-026 $469.34SFD 188 $2,623.00 $2,153.66 05-09-205-028 $469.34SFD 186 $2,623.00 $2,153.66 05-09-205-029 $469.34SFD 185 $2,623.00 $2,153.66 05-09-205-030 $469.34SFD 184 $2,623.00 $2,153.66 05-09-207-002 $469.34SFD 122 $2,623.00 $2,153.66 05-09-207-004 $469.34SFD 124 $2,623.00 $2,153.66 05-09-207-005 $469.34SFD 125 $2,623.00 $2,153.66 05-09-207-006 $469.34SFD 126 $2,623.00 $2,153.66 05-09-207-007 $469.34SFD 127 $2,623.00 $2,153.66 05-09-207-009 $469.34SFD 130 $2,623.00 $2,153.66 05-09-208-001 $469.34SFD 137 $2,623.00 $2,153.66 05-09-208-002 $469.34SFD 136 $2,623.00 $2,153.66 05-09-208-003 $469.34SFD 135 $2,623.00 $2,153.66 05-09-208-004 $469.34SFD 134 $2,623.00 $2,153.66 05-09-208-005 $469.34SFD 133 $2,623.00 $2,153.66 05-09-208-006 $469.34SFD 132 $2,623.00 $2,153.66 05-09-208-007 $469.34SFD 131 $2,623.00 $2,153.66 05-09-208-008 $469.34SFD 150 $2,623.00 $2,153.66 05-09-208-009 $469.34SFD 149 $2,623.00 $2,153.66 05-09-208-010 $469.34SFD 148 $2,623.00 $2,153.66 05-09-208-011 $469.34SFD 147 $2,623.00 $2,153.66 05-09-208-012 $469.34SFD 146 $2,623.00 $2,153.66 05-09-208-013 $469.34SFD 145 $2,623.00 $2,153.66 05-09-208-014 $469.34SFD 144 $2,623.00 $2,153.66 05-09-209-002 $469.34SFD 172 $2,623.00 $2,153.66 05-09-209-003 $469.34SFD 173 $2,623.00 $2,153.66 05-09-209-004 $469.34SFD 174 $2,623.00 $2,153.66 05-09-209-005 $469.34SFD 175 $2,623.00 $2,153.66 05-09-210-001 $469.34SFD 166 $2,623.00 $2,153.66 05-09-210-002 $469.34SFD 167 $2,623.00 $2,153.66 05-09-210-003 $469.34SFD 168 $2,623.00 $2,153.66 05-09-210-004 $469.34SFD 169 $2,623.00 $2,153.66 05-09-210-005 $469.34SFD 170 $2,623.00 $2,153.66 05-09-210-007 $469.34SFD 152 $2,623.00 $2,153.66 05-09-210-008 $469.34SFD 153 $2,623.00 $2,153.66 05-09-210-009 $469.34SFD 154 $2,623.00 $2,153.66 05-09-210-010 $469.34SFD 155 $2,623.00 $2,153.66 05-09-210-011 $469.34SFD 156 $2,623.00 $2,153.66 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-211-001 $469.34SFD 176 $2,623.00 $2,153.66 05-09-211-002 $469.34SFD 177 $2,623.00 $2,153.66 05-09-211-003 $469.34SFD 178 $2,623.00 $2,153.66 05-09-211-004 $469.34SFD 179 $2,623.00 $2,153.66 05-09-211-005 $469.34SFD 1107 $2,623.00 $2,153.66 05-09-211-006 $469.34SFD 1108 $2,623.00 $2,153.66 05-09-211-007 $469.34SFD 1109 $2,623.00 $2,153.66 05-09-225-001 $469.34SFD 1102 $2,623.00 $2,153.66 05-09-225-002 $469.34SFD 1103 $2,623.00 $2,153.66 05-09-226-001 $469.34SFD 1104 $2,623.00 $2,153.66 05-09-227-001 $469.34SFD 1112 $2,623.00 $2,153.66 05-09-227-002 $469.34SFD 1113 $2,623.00 $2,153.66 05-09-227-003 $469.34SFD 1114 $2,623.00 $2,153.66 05-09-227-004 $469.34SFD 1115 $2,623.00 $2,153.66 05-09-227-005 $469.34SFD 1116 $2,623.00 $2,153.66 05-09-227-006 $469.34SFD 1117 $2,623.00 $2,153.66 05-09-228-001 $469.34SFD 1202 $2,623.00 $2,153.66 05-09-228-002 $469.34SFD 1201 $2,623.00 $2,153.66 05-09-228-003 $469.34SFD 1200 $2,623.00 $2,153.66 05-09-229-001 $469.34SFD 1180 $2,623.00 $2,153.66 05-09-229-002 $469.34SFD 1181 $2,623.00 $2,153.66 05-09-229-003 $469.34SFD 1182 $2,623.00 $2,153.66 05-09-229-004 $469.34SFD 1177 $2,623.00 $2,153.66 05-09-229-005 $469.34SFD 1178 $2,623.00 $2,153.66 05-09-229-006 $469.34SFD 1179 $2,623.00 $2,153.66 05-10-101-001 $469.34SFD 1199 $2,623.00 $2,153.66 05-10-101-002 $469.34SFD 1198 $2,623.00 $2,153.66 05-10-101-003 $469.34SFD 1197 $2,623.00 $2,153.66 05-10-101-004 $469.34SFD 1196 $2,623.00 $2,153.66 05-10-101-005 $469.34SFD 1195 $2,623.00 $2,153.66 05-10-101-006 $469.34SFD 1194 $2,623.00 $2,153.66 05-10-101-007 $469.34SFD 1193 $2,623.00 $2,153.66 05-10-102-001 $469.34SFD 1183 $2,623.00 $2,153.66 05-10-102-002 $469.34SFD 1184 $2,623.00 $2,153.66 05-10-102-003 $469.34SFD 1185 $2,623.00 $2,153.66 05-10-102-004 $469.34SFD 1186 $2,623.00 $2,153.66 05-10-102-005 $469.34SFD 1187 $2,623.00 $2,153.66 05-10-102-006 $469.34SFD 1188 $2,623.00 $2,153.66 05-10-102-007 $469.34SFD 1189 $2,623.00 $2,153.66 05-10-102-008 $469.34SFD 1190 $2,623.00 $2,153.66 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-10-102-009 $469.34SFD 1191 $2,623.00 $2,153.66 05-10-102-010 $469.34SFD 1165 $2,623.00 $2,153.66 05-10-102-011 $469.34SFD 1166 $2,623.00 $2,153.66 05-10-102-012 $469.34SFD 1167 $2,623.00 $2,153.66 05-10-102-013 $469.34SFD 1168 $2,623.00 $2,153.66 05-10-102-014 $469.34SFD 1169 $2,623.00 $2,153.66 05-10-102-015 $469.34SFD 1170 $2,623.00 $2,153.66 05-10-102-016 $469.34SFD 1171 $2,623.00 $2,153.66 05-10-102-017 $469.34SFD 1172 $2,623.00 $2,153.66 05-10-102-018 $469.34SFD 1173 $2,623.00 $2,153.66 05-10-102-019 $469.34SFD 1174 $2,623.00 $2,153.66 05-10-102-020 $469.34SFD 1175 $2,623.00 $2,153.66 05-10-102-021 $469.34SFD 1176 $2,623.00 $2,153.66 05-10-103-002 $469.34SFD 1161 $2,623.00 $2,153.66 05-10-103-003 $469.34SFD 1162 $2,623.00 $2,153.66 05-10-103-004 $469.34SFD 1163 $2,623.00 $2,153.66 05-10-103-005 $469.34SFD 1164 $2,623.00 $2,153.66 05-10-103-006 $469.34SFD 1147 $2,623.00 $2,153.66 05-10-103-007 $469.34SFD 1148 $2,623.00 $2,153.66 05-10-103-008 $469.34SFD 1149 $2,623.00 $2,153.66 05-10-103-009 $469.34SFD 1150 $2,623.00 $2,153.66 05-10-103-010 $469.34SFD 1151 $2,623.00 $2,153.66 05-10-104-001 $469.34SFD 1144 $2,623.00 $2,153.66 05-10-104-002 $469.34SFD 1145 $2,623.00 $2,153.66 Subtotal $394,119.78183 $85,889.22$480,009.00 Duplex Property 05-03-354-007 $768.32DUP 2234 $4,294.00 $3,525.68 05-03-354-008 $768.32DUP 2235 $4,294.00 $3,525.68 05-03-354-009 $384.16DUP 1233 $2,147.00 $1,762.84 05-03-354-010 $384.16DUP 1233 $2,147.00 $1,762.84 05-03-355-005 $384.16DUP 1 $2,147.00 $1,762.84 05-03-355-006 $384.16DUP 1 $2,147.00 $1,762.84 05-03-355-007 $384.16DUP 1 $2,147.00 $1,762.84 05-03-355-008 $384.16DUP 1 $2,147.00 $1,762.84 05-03-355-009 $384.16DUP 1 $2,147.00 $1,762.84 05-03-355-010 $384.16DUP 1 $2,147.00 $1,762.84 05-03-355-011 $384.16DUP 1230 $2,147.00 $1,762.84 05-03-375-015 $384.16DUP 1221 $2,147.00 $1,762.84 05-03-375-016 $384.16DUP 1221 $2,147.00 $1,762.84 05-03-375-017 $384.16DUP 1223 $2,147.00 $1,762.84 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-03-375-018 $384.16DUP 1223 $2,147.00 $1,762.84 05-03-375-019 $384.16DUP 1222 $2,147.00 $1,762.84 05-03-375-020 $384.16DUP 1222 $2,147.00 $1,762.84 05-03-375-021 $384.16DUP 1224 $2,147.00 $1,762.84 05-03-375-022 $384.16DUP 1224 $2,147.00 $1,762.84 05-03-375-023 $384.16DUP 1225 $2,147.00 $1,762.84 05-03-375-024 $384.16DUP 1225 $2,147.00 $1,762.84 05-03-375-025 $384.16DUP 1226 $2,147.00 $1,762.84 05-03-375-026 $384.16DUP 1226 $2,147.00 $1,762.84 05-03-375-027 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-028 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-029 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-030 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-031 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-032 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-033 $384.16DUP 1 $2,147.00 $1,762.84 05-03-375-034 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-013 $384.16DUP 1260 $2,147.00 $1,762.84 05-03-376-014 $384.16DUP 1260 $2,147.00 $1,762.84 05-03-376-015 $384.16DUP 1259 $2,147.00 $1,762.84 05-03-376-016 $384.16DUP 1259 $2,147.00 $1,762.84 05-03-376-017 $384.16DUP 1258 $2,147.00 $1,762.84 05-03-376-019 $384.16DUP 1257 $2,147.00 $1,762.84 05-03-376-020 $384.16DUP 1257 $2,147.00 $1,762.84 05-03-376-021 $384.16DUP 1252 $2,147.00 $1,762.84 05-03-376-022 $384.16DUP 1252 $2,147.00 $1,762.84 05-03-376-023 $384.16DUP 1254 $2,147.00 $1,762.84 05-03-376-024 $384.16DUP 1254 $2,147.00 $1,762.84 05-03-376-025 $384.16DUP 1255 $2,147.00 $1,762.84 05-03-376-026 $384.16DUP 1255 $2,147.00 $1,762.84 05-03-376-027 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-028 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-029 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-030 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-033 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-034 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-035 $384.16DUP 1 $2,147.00 $1,762.84 05-03-376-036 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-001 $768.32DUP 2241 $4,294.00 $3,525.68 05-03-377-002 $768.32DUP 2242 $4,294.00 $3,525.68 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-03-377-003 $768.32DUP 2243 $4,294.00 $3,525.68 05-03-377-004 $768.32DUP 2244 $4,294.00 $3,525.68 05-03-377-009 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-010 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-011 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-012 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-013 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-014 $384.16DUP 1 $2,147.00 $1,762.84 05-03-377-016 $384.16DUP 1 $2,147.00 $1,762.84 05-03-378-001 $768.32DUP 2236 $4,294.00 $3,525.68 05-03-378-002 $768.32DUP 2237 $4,294.00 $3,525.68 05-03-378-004 $384.16DUP 1238 $2,147.00 $1,762.84 05-03-378-005 $384.16DUP 1238 $2,147.00 $1,762.84 05-10-125-002 $768.32DUP 2240 $4,294.00 $3,525.68 05-10-125-004 $384.16DUP 1239 $2,147.00 $1,762.84 05-10-125-005 $384.16DUP 1239 $2,147.00 $1,762.84 Subtotal $139,264.3679 $30,348.64$169,613.00 Prepaid Property Single Family Property 05-09-207-001 $2,623.00PREPAY1 121 $2,623.00 $0.00 05-09-210-006 $2,623.00PREPAY1 151 $2,623.00 $0.00 Subtotal $0.002 $5,246.00$5,246.00 Prepaid Property Duplex Property 05-03-376-032 $2,147.00PREPAY2 1251 $2,147.00 $0.00 Subtotal $0.001 $2,147.00$2,147.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $533,384.14265 $123,630.86$657,015.00 11/6/20 C:\Users\HP\Documents\Cloud\Yorkville\SSA 2003-100\Databa 12:57PM Page 7 of 7 5000 BIRCH STREET, SUITE 3000 NEWPORT BEACH, CA 92660 PHONE :(800) 969-4DTA Public Finance Public -Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com 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 2020 Levy 2019 Levy % Change Maximum Parcel Amount Single Family $ 2,468.00 $ 2,432.00 1.48% Extended Parcel Amounts Single Family $ 1,977.20 $ 1,906.56 3.71% As noted above, extended (actual) 2020 tax levy amounts will increase by 3.7% for single family parcels in comparison with the previous year. Taken in aggregate, these parcels will yield special service area property taxes totaling $471,644.06 (out of a maximum amount of $592,320.00 – with $120,675.94 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 11, 2020 Subject: SSA No. 2003-101 Windett Ridge – Tax Abatement Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-___________ 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 2020 for the Bonds is $471,644.06 and the 2020 Levy for Special Taxes is $471,644.06 (which complies with the Kendall County tax billing Ordinance No. 2020-____ Page 2 requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $592,320.00 of Special Taxes levied for calendar year 2020 pursuant to Section 6 of the Bond Ordinance $120,675.94 of such Special Taxes is hereby abated resulting in a 2020 calendar year levy of $471,644.06. 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 2020 dated November 5, 2020 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. 2020-____ Page 3 PASSED by the City Council of the City this __________ ___, 2020. KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this __________ ___, 2020. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2020. Newport Beach | San Jose | San Francisco | Riverside Dallas | Houston | Raleigh |Tampa www.FinanceDTA.com Public Finance Public-Private Partnerships Development Economics Clean Energy Bonds ADMINISTRATION REPORT (LEVY YEAR 2020) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003 -101 November 5, 2020 www.FinanceDTA.com 5000 Birch Street, Suite 6000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 20 ) Special Service Area No.2003-101 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION INTRODUCTION .......................................................................1 A Authorized Special Services .........................................1 B Bonded Indebtedness ....................................................2 C Special Taxes ...................................................................2 I SPECIAL TAX REQUIREMENT .......................................3 II ACCOUNT ACTIVITY SUMMARY .................................4 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ................................................................................7 IV PRIOR YEAR SPECIAL TAX COLLECTIONS ................9 A 2019 Special Tax Receipts .............................................9 B Tax Sales and Foreclosures ..........................................9 V DEVELOPMENT STATUS ..............................................10 A Equalized Assessed Value ...........................................10 VI OUTSTANDING BONDS ...............................................11 A Bond Redemptions from Special Tax Prepayments ..................................................................11 B Prepayments ..................................................................11 VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO ...............................................12 VIII AD VALOREM PROPERTY TAX RATES .......................13 APPENDICES APPENDIX A FUNDS AND ACCOUNTS APPENDIX B APPLICATION OF SPECIAL TAX APPENDIX C APPLICATION OF EARNINGS APPENDIX D DEBT SERVICE SCHEDULE APPENDIX E AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F SPECIAL TAX ROLL AND REPORT APPENDIX G 2020 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com INTRODUCTION This report calculates the 2020 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2003-101 ("SSA No.2003- 101") Special Tax Refunding Bonds, Series 2019 (Windett Ridge Project) (the "Series 2019 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No.2003-101.Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No.2003-101.The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection.The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No.2003-101 was established by Ordinance No.2003-56 (the "Establishing Ordinance"), adopted on August 12, 2003.The Establishing Ordinance authorized SSA No.2003-101 to provide special services, issue bonds, and levy a special tax to repay the bonds. A Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2 INTRODUCTION United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com B Bonded Indebtedness The Establishing Ordinance specified that not more than $15,000,000 in bonds may be issued by SSA No.2003-101.Ordinance No. 2003-57, adopted on August 12, 2003 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $7,300,000 in Series 2003 Bonds. The Series 2003 Bonds were issued in the amount of $6,900,000 in September 2003 (the “Series 2003 Bonds”). Ordinance No. 2019-10 (the "Bond Ordinance"), adopted on February 26, 2019,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $5,232,000 in Series 2019 Bonds. Special Tax Refunding Bonds were issued in March 2019 in the amount of $5,220,000 (the “Series 2019 Bonds”). The Series 2003 Bonds were refunded in full by the Series 2019 Bonds.The current debt service schedule is attached hereto as Appendix D and a brief summary of any optional redemption of bonds is contained in Section VI herein. C Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2003-101 Special Tax Roll and Report (the "Special Tax Roll and Report").The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2003 Bonds and the administration and maintenance of SSA No.2003-101 and is attached hereto as Appendix F. A table of the Maximum Parcel Special Taxes is included in Section III herein. 3 SECTION I SPECIAL TAX REQUIREMENT United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2003-101 2020 Special Tax Requirement is equal to $471,644.As shown in Table 1 below, the 2020 Special Tax Requirement is equal to the sum of the Series 2019 debt service for the bond year ending March 1, 2022, estimated administrative expenses, estimated delinquencies, and reserve fund replenishment. Table 1:2020 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus $225 Earnings $0 Special Taxes Billed $468,677 Delinquency Contingency $2,964 Subtotal $471,866 Uses of Funds Debt Service Interest -09/01/2021 ($79,291) Interest -03/01/2022 ($79,291) Principal -03/01/2022 ($290,000) Administrative Expenses ($20,320) Delinquent Special Taxes ($2,964) Subtotal ($471,866) Projected Surplus/(Deficit)-03/01/2022 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com II ACCOUNT ACTIVITY SUMMARY The Trust Indenture for the Series 2019 Bonds (the "2019 Indenture") establishes five funds and two accounts.The five funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, Rebate Fund and Investment of Funds.Within the Bond and Interest Fund is the Special Redemption Account.Within the Administrative Expense Fund is the Cost of Issuance Account.A diagram of the funds and accounts is included herein as Appendix A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2019 Indenture.Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made.Diagrams of the application of special taxes and earnings are attached as Appendices B and C, respectively. A summary of account activity for the 12 months ending September 30, 2020,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 2:Series 2019 Bonds -Transaction Summary Types of Funds Administrative Expense Fund Cost of Issuance Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Actual Beginning Balance -10/1/2019 $1,550 $591 $522,782 $363,888 $9,348 Bond Proceeds $0 $0 $0 $0 $0 Earnings $23 $1 $3,946 $2,290 $35 Special Taxes Prior Year(s)$0 $0 $0 $0 $0 Levy Year 2019 $0 $0 $0 $201,966 $0 Prepayment Receipts $0 $0 $0 $0 $0 Uses of Funds -Actual Account Transfers $642 ($592)($5,727)$15,044 ($9,367) Administrative Expense Transfers Fiscal Year 2019 Prefunding $5,418 $0 $0 ($5,418)$0 Fiscal Year 2019 Budget $0 $0 $0 $0 $0 Debt Service Interest -03/01/2020 $0 $0 $0 ($87,466)$0 Principal -03/01/2020 $0 $0 $0 ($270,000)$0 Interest -09/01/2020 $0 $0 $0 ($83,416)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 ($12,328)$0 Administrative Expenses ($5,755)$0 $0 $0 $0 Ending Balance -09/30/2020 $1,878 $0 $521,000 $124,561 $16 The calculation of the estimated 2021 bond year-end fund balances and excess reserve funds is shown in Table 3 on the following page. 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 3 :Estimated 20 20 Bond Year -End Fund Balances (10 /01/2020 through 03/01 /20 2 1) Types of Funds Administrative Expense Fund Cost of Issuance Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Projected Beginning Balance -09/30/2020 $1,878 $0 $521,000 $124,561 $16 Earnings $0 $0 $0 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 $0 Levy Year 2019 $0 $0 $0 $247,242 $0 Uses of Funds -Projected Account Transfers Bond Redemptions/Prepayments $0 $0 $0 $0 $0 All-Other / Non-Administrative Expense $0 ($0)($0)$0 $0 Administrative Expense Transfers Levy Year 2020 Prefunding $0 $0 $0 $0 $0 Levy Year 2019 Budget $13,162 $0 $0 ($13,162)$0 Debt Service Principal -03/01/2021 $0 $0 $0 ($275,000)$0 Interest -03/01/2021 $0 $0 $0 ($83,416)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2019 Expenses ($15,040)$0 $0 $0 $0 Ending Balance -03/01/2021 $0 $0 $521,000 $225 $16 Reserve Fund Requirement $0 $0 ($521,000)$0 $0 Funds Not Eligible for Levy Surplus ($0)$0 $0 $0 ($16) Projected Surplus/(Deficit) 03/01/202 1 $0 $0 $0 $225 $0 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2020 Maximum Parcel Special Taxes equal $592,320.Subtracting the 2020 Special Tax Requirement of $471,644, results in an abatement of $120,676.In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2003-101 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below.The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Appendix G.Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. Table 4: Maximum, Abated and Extended Special Taxes 1 Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,468.00 $490.80 $1,977.20 Single Family Detached -Partial (54.14% Remaining)$1,336.18 $265.72 $1,070.46 Single Family Dwelling Unit -Prepaid $2,468.00 $2,468.00 $0.00 Notes: 1.Adjusted to reconcile with the special taxes set forth in the bond ordinance. A comparison of the maximum and extended special tax amounts for 2020 and 2019 is shown in Table 5 below. Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2020 Levy Year 2019 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,468.00 $2,432.00 1.5% Extended Special Tax Single Family Dwelling Unit $1,977.20 $1,906.56 3.7% The schedule of the remaining SSA No.2003-101 Maximum Parcel Special Taxes is shown in Table 6 on the following page.The Maximum Parcel Special Taxes escalate 1.50% annually through 2031. 8 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Single Family Unit 2020 2021 $592,320 $2,468 2021 2022 $598,695 $2,505 2022 2023 $607,777 $2,543 2023 2024 $616,859 $2,581 2024 2025 $626,180 $2,620 2025 2026 $635,501 $2,659 2026 2027 $645,061 $2,699 2027 2028 $654,621 $2,739 2028 2029 $664,420 $2,780 2029 2030 $674,458 $2,822 2030 2031 $684,496 $2,864 9 SECTION V PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS The SSA No.2003-101 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes.The City may provide for other means of collecting the special tax, if necessary,to meet the financial obligations of SSA No.2003-101. A 2019 Special Tax Receipts As of November 10, 2020, SSA No.2003-101 2019 special tax receipts totaled $445,078. Special taxes in the amount $2,8602 are unpaid for delinquency rate of 0.63%. B Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax.The City is not currently pursuing any foreclosure actions. 10 SECTION V DEVELOPMENT STATUS United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com V DEVELOPMENT STATUS SSA No.2003-101 is comprised of 277 single-family homes which is consistent with the original projections.An aerial map of SSA No.2003-101 is attached as Appendix E.The number of units in each plat is summarized in Table 7 below. Table 7: Land Use Summary Plat Recorded Land Use Number of Units Unit 1 Yes Single Family 261 Unit 2 Yes Single Family 16 Total 277 A Equalized Assessed Value 11 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VI OUTSTANDING BONDS The Series 2019 Bonds were issued in March 2019 with an original principal amount of $5,220,000.As of September 2, 2020, the outstanding principal was $4,940,000.The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Appendix D. A Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners,$1,764,000 of the Series 2003 Bonds have been redeemed and $10,000 of the Series 2019 Bonds are pending to be redeemed as shown in Table 8 below. Table 8: Special Mandatory Bond Redemptions from Special Tax Prepayments Redemption Date Bonds Redeemed September 1, 2005 $49,000 March 1, 2006 $99,000 September 1, 2009 $24,000 March 1, 2007 $27,000 June 1, 2007 $49,000 September 1, 2007 $74,000 March 1, 2008 $126,000 September 1, 2008 $224,000 September 1, 2011 $24,000 September 1, 2013 $24,000 March 1, 2015 $23,000 September 1, 2015 $23,000 March 1, 2016 $90,000 September 1, 2017 $21,000 December 1,2019 (pending)$10,000 Total Redeemed $1,764,000 B Prepayments The SSA No.2003-101 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture.The prepayment calculation formula is set forth in the Special Tax Roll and Report. To date, the Maximum Parcel Special Tax has been prepaid in full for one single-family dwelling unit and prepaid in part for one single-family dwelling unit. 12 SECTION VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VII EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The SSA No.2003-101 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. Table 9 : Equalized Assessed Value and Value -to-Lien Ratio 2018 Equalized Assessed Value3 2018 Appraised Value4 Outstanding Bonds5 Value to Lien Ratio $14,895,648 $44,686,944 $5,210,000 8.58:1 Notes: 2.Source: Kendall County 3.Appraised Value is equal to three times the equalized assessed value. 4.As of September 2, 2020. 13 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2003-101 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2019 general ad valorem tax rates for SSA No.2003-101 are shown in Table 10 below. Table 10:2019 Ad Valorem Property Tax Rates 5 Type of Rate Interest Rate City Rates5 Corporate 0.181110% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.156180% Police Pension 0.222300% Garbage 0.000000% Audit 0.005420% Liability Insurance 0.007230% Social Security/IMRF 0.027100% School Crossing Guard 0.003620% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.602960% Kendall Township5 County 0.640880% Bristol-Kendall Fire Protection District 0.720240% Forest Preserve 0.154160% Junior College #516 0.527270% Yorkville Library 0.282920% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.099280% Kendall Road District 0.252690% School District CU-115 7.033800% Subtotal 9.71124% Total Tax Rate 10.314200% Notes: 5.Source: Kendall County, for Tax Codes KE016. APPENDIX A United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) DEBT SERVICE SCHEDULE United City of Yorkville SSA No. 2003-101 Debt Service Schedule Year Ending (3/1)Payment Date Principal Interest Debt Service 2020 9/1/2019 $0 $77,899 $77,899 2020 3/1/2020 $270,000 $87,636 $357,636 2021 9/1/2020 $0 $83,416 $83,416 2021 3/1/2021 $275,000 $83,416 $358,416 2022 9/1/2021 $0 $79,291 $79,291 2022 3/1/2022 $290,000 $79,291 $369,291 2023 9/1/2022 $0 $74,941 $74,941 2023 3/1/2023 $305,000 $74,941 $379,941 2024 9/1/2023 $0 $70,366 $70,366 2024 3/1/2024 $319,000 $70,366 $389,366 2025 9/1/2024 $0 $65,581 $65,581 2025 3/1/2025 $339,000 $65,581 $404,581 2026 9/1/2025 $0 $60,496 $60,496 2026 3/1/2026 $354,000 $60,496 $414,496 2027 9/1/2026 $0 $55,186 $55,186 2027 3/1/2027 $374,000 $55,186 $429,186 2028 9/1/2027 $0 $49,576 $49,576 2028 3/1/2028 $389,000 $49,576 $438,576 2029 9/1/2028 $0 $43,060 $43,060 2029 3/1/2029 $409,000 $43,060 $452,060 2030 9/1/2029 $0 $35,903 $35,903 2030 3/1/2030 $434,000 $35,903 $469,903 2031 9/1/2030 $0 $27,982 $27,982 2031 3/1/2031 $459,000 $27,982 $486,982 2032 9/1/2031 $0 $19,376 $19,376 2032 3/1/2032 $484,000 $19,376 $503,376 2033 9/1/2032 $0 $10,180 $10,180 2033 3/1/2033 $509,000 $10,180 $519,180 Subtotal $5,210,000 $1,516,244 $6,726,244 APPENDIX E United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) S PECIAL TAX ROLL AND REPORT 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. APPENDIX G United City of Yorkville SSA No.2003-101 Administration Report (Levy Year 2020) 20 20 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot Single Family Property 05-09-159-001 $490.80SFD1 $1,977.20$2,468.0030 05-09-159-003 $490.80SFD1 $1,977.20$2,468.0032 05-09-159-006 $490.80SFD1 $1,977.20$2,468.0035 05-09-159-007 $490.80SFD1 $1,977.20$2,468.0036 05-09-160-001 $490.80SFD1 $1,977.20$2,468.001 05-09-160-002 $490.80SFD1 $1,977.20$2,468.002 05-09-177-002 $490.80SFD1 $1,977.20$2,468.0029 05-09-177-005 $490.80SFD1 $1,977.20$2,468.0026 05-09-177-008 $490.80SFD1 $1,977.20$2,468.0023 05-09-178-001 $490.80SFD1 $1,977.20$2,468.0037 05-09-178-002 $490.80SFD1 $1,977.20$2,468.0038 05-09-178-004 $490.80SFD1 $1,977.20$2,468.0040 05-09-178-006 $490.80SFD1 $1,977.20$2,468.0042 05-09-178-007 $490.80SFD1 $1,977.20$2,468.0043 05-09-178-008 $490.80SFD1 $1,977.20$2,468.0044 05-09-179-004 $490.80SFD1 $1,977.20$2,468.0017 05-09-179-005 $490.80SFD1 $1,977.20$2,468.0016 05-09-179-006 $490.80SFD1 $1,977.20$2,468.0015 05-09-179-007 $490.80SFD1 $1,977.20$2,468.0014 05-09-179-008 $490.80SFD1 $1,977.20$2,468.0013 05-09-179-009 $490.80SFD1 $1,977.20$2,468.0012 05-09-179-010 $490.80SFD1 $1,977.20$2,468.0011 05-09-179-011 $490.80SFD1 $1,977.20$2,468.0010 05-09-179-012 $490.80SFD1 $1,977.20$2,468.009 05-09-179-013 $490.80SFD1 $1,977.20$2,468.008 05-09-179-014 $490.80SFD1 $1,977.20$2,468.007 05-09-179-015 $490.80SFD1 $1,977.20$2,468.006 05-09-179-016 $490.80SFD1 $1,977.20$2,468.005 05-09-179-017 $490.80SFD1 $1,977.20$2,468.004 05-09-179-018 $490.80SFD1 $1,977.20$2,468.003 05-09-180-001 $490.80SFD1 $1,977.20$2,468.00216 05-09-180-002 $490.80SFD1 $1,977.20$2,468.00217 05-09-180-003 $490.80SFD1 $1,977.20$2,468.00218 05-09-180-005 $490.80SFD1 $1,977.20$2,468.00220 05-09-180-006 $490.80SFD1 $1,977.20$2,468.00221 05-09-180-007 $490.80SFD1 $1,977.20$2,468.00222 05-09-180-008 $490.80SFD1 $1,977.20$2,468.00223 05-09-180-009 $490.80SFD1 $1,977.20$2,468.00224 05-09-180-010 $490.80SFD1 $1,977.20$2,468.00225 11/6/20 12:55PM Page 1 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-181-001 $490.80SFD 1 $1,977.20$2,468.00195 05-09-181-002 $490.80SFD 1 $1,977.20$2,468.00196 05-09-181-003 $490.80SFD 1 $1,977.20$2,468.00197 05-09-181-004 $490.80SFD 1 $1,977.20$2,468.00198 05-09-181-006 $490.80SFD 1 $1,977.20$2,468.00200 05-09-181-008 $490.80SFD 1 $1,977.20$2,468.00202 05-09-181-010 $490.80SFD 1 $1,977.20$2,468.00204 05-09-181-011 $490.80SFD 1 $1,977.20$2,468.00182 05-09-181-012 $490.80SFD 1 $1,977.20$2,468.00183 05-09-181-013 $490.80SFD 1 $1,977.20$2,468.00184 05-09-181-014 $490.80SFD 1 $1,977.20$2,468.00185 05-09-181-015 $490.80SFD 1 $1,977.20$2,468.00192 05-09-181-016 $490.80SFD 1 $1,977.20$2,468.00193 05-09-181-017 $490.80SFD 1 $1,977.20$2,468.00194 05-09-182-002 $490.80SFD 1 $1,977.20$2,468.0045 05-09-182-003 $490.80SFD 1 $1,977.20$2,468.0046 05-09-182-004 $490.80SFD 1 $1,977.20$2,468.0047 05-09-182-005 $490.80SFD 1 $1,977.20$2,468.0048 05-09-182-006 $490.80SFD 1 $1,977.20$2,468.0049 05-09-182-007 $490.80SFD 1 $1,977.20$2,468.0050 05-09-182-008 $490.80SFD 1 $1,977.20$2,468.0051 05-09-182-011 $490.80SFD 1 $1,977.20$2,468.0054 05-09-182-012 $490.80SFD 1 $1,977.20$2,468.0055 05-09-182-015 $490.80SFD 1 $1,977.20$2,468.0058 05-09-182-016 $490.80SFD 1 $1,977.20$2,468.0059 05-09-251-001 $490.80SFD 1 $1,977.20$2,468.0060 05-09-251-002 $490.80SFD 1 $1,977.20$2,468.0061 05-09-251-003 $490.80SFD 1 $1,977.20$2,468.0062 05-09-251-004 $490.80SFD 1 $1,977.20$2,468.0063 05-09-251-006 $490.80SFD 1 $1,977.20$2,468.0065 05-09-251-007 $490.80SFD 1 $1,977.20$2,468.0066 05-09-251-008 $490.80SFD 1 $1,977.20$2,468.0067 05-09-252-001 $490.80SFD 1 $1,977.20$2,468.0068 05-09-252-004 $490.80SFD 1 $1,977.20$2,468.0071 05-09-252-005 $490.80SFD 1 $1,977.20$2,468.0072 05-09-252-006 $490.80SFD 1 $1,977.20$2,468.0073 05-09-253-001 $490.80SFD 1 $1,977.20$2,468.0074 05-09-254-001 $490.80SFD 1 $1,977.20$2,468.00191 05-09-254-002 $490.80SFD 1 $1,977.20$2,468.00190 11/6/20 12:55PM Page 2 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-254-003 $490.80SFD 1 $1,977.20$2,468.00189 05-09-254-004 $490.80SFD 1 $1,977.20$2,468.00188 05-09-254-006 $490.80SFD 1 $1,977.20$2,468.00186 05-09-255-001 $490.80SFD 1 $1,977.20$2,468.00181 05-09-255-002 $490.80SFD 1 $1,977.20$2,468.00180 05-09-255-004 $490.80SFD 1 $1,977.20$2,468.00178 05-09-255-005 $490.80SFD 1 $1,977.20$2,468.00177 05-09-255-007 $490.80SFD 1 $1,977.20$2,468.00175 05-09-255-008 $490.80SFD 1 $1,977.20$2,468.00174 05-09-255-009 $490.80SFD 1 $1,977.20$2,468.00173 05-09-255-010 $490.80SFD 1 $1,977.20$2,468.00172 05-09-255-011 $490.80SFD 1 $1,977.20$2,468.00171 05-09-255-012 $490.80SFD 1 $1,977.20$2,468.00170 05-09-255-013 $490.80SFD 1 $1,977.20$2,468.00169 05-09-255-014 $490.80SFD 1 $1,977.20$2,468.00168 05-09-255-015 $490.80SFD 1 $1,977.20$2,468.00167 05-09-255-016 $490.80SFD 1 $1,977.20$2,468.00215 05-09-255-017 $490.80SFD 1 $1,977.20$2,468.00214 05-09-255-019 $490.80SFD 1 $1,977.20$2,468.00212 05-09-255-020 $490.80SFD 1 $1,977.20$2,468.00211 05-09-255-021 $490.80SFD 1 $1,977.20$2,468.00210 05-09-255-022 $490.80SFD 1 $1,977.20$2,468.00209 05-09-255-023 $490.80SFD 1 $1,977.20$2,468.00208 05-09-255-024 $490.80SFD 1 $1,977.20$2,468.00207 05-09-255-025 $490.80SFD 1 $1,977.20$2,468.00206 05-09-255-026 $490.80SFD 1 $1,977.20$2,468.00205 05-09-256-002 $490.80SFD 1 $1,977.20$2,468.00228 05-09-256-003 $490.80SFD 1 $1,977.20$2,468.00229 05-09-256-004 $490.80SFD 1 $1,977.20$2,468.00230 05-09-256-005 $490.80SFD 1 $1,977.20$2,468.00231 05-09-258-001 $490.80SFD 1 $1,977.20$2,468.00160 05-09-258-002 $490.80SFD 1 $1,977.20$2,468.00159 05-09-258-003 $490.80SFD 1 $1,977.20$2,468.00158 05-09-258-004 $490.80SFD 1 $1,977.20$2,468.00157 05-09-276-001 $490.80SFD 1 $1,977.20$2,468.0075 05-09-276-002 $490.80SFD 1 $1,977.20$2,468.0076 05-09-276-003 $490.80SFD 1 $1,977.20$2,468.0077 05-09-276-004 $490.80SFD 1 $1,977.20$2,468.0078 05-09-379-001 $490.80SFD 1 $1,977.20$2,468.00261 11/6/20 12:55PM Page 3 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-379-002 $490.80SFD 1 $1,977.20$2,468.00260 05-09-379-003 $490.80SFD 1 $1,977.20$2,468.00259 05-09-379-004 $490.80SFD 1 $1,977.20$2,468.00258 05-09-379-005 $490.80SFD 1 $1,977.20$2,468.00257 05-09-379-006 $490.80SFD 1 $1,977.20$2,468.00256 05-09-379-007 $490.80SFD 1 $1,977.20$2,468.00255 05-09-380-001 $490.80SFD 1 $1,977.20$2,468.00262 05-09-380-002 $490.80SFD 1 $1,977.20$2,468.00263 05-09-380-003 $490.80SFD 1 $1,977.20$2,468.00264 05-09-380-004 $490.80SFD 1 $1,977.20$2,468.00265 05-09-380-005 $490.80SFD 1 $1,977.20$2,468.00266 05-09-380-006 $490.80SFD 1 $1,977.20$2,468.00267 05-09-380-007 $490.80SFD 1 $1,977.20$2,468.00268 05-09-380-008 $490.80SFD 1 $1,977.20$2,468.00269 05-09-380-009 $490.80SFD 1 $1,977.20$2,468.00270 05-09-380-010 $490.80SFD 1 $1,977.20$2,468.00271 05-09-380-011 $490.80SFD 1 $1,977.20$2,468.00272 05-09-380-012 $490.80SFD 1 $1,977.20$2,468.00273 05-09-380-013 $490.80SFD 1 $1,977.20$2,468.00274 05-09-400-008 $7,852.80SFD 16 $31,635.20$39,488.00NA 05-09-401-003 $490.80SFD 1 $1,977.20$2,468.00233 05-09-401-004 $490.80SFD 1 $1,977.20$2,468.00234 05-09-401-005 $490.80SFD 1 $1,977.20$2,468.00235 05-09-401-007 $490.80SFD 1 $1,977.20$2,468.00237 05-09-401-010 $490.80SFD 1 $1,977.20$2,468.00241 05-09-401-011 $490.80SFD 1 $1,977.20$2,468.00242 05-09-401-012 $490.80SFD 1 $1,977.20$2,468.00243 05-09-401-013 $490.80SFD 1 $1,977.20$2,468.00244 05-09-401-014 $490.80SFD 1 $1,977.20$2,468.00245 05-09-401-015 $490.80SFD 1 $1,977.20$2,468.00246 05-09-401-017 $490.80SFD 1 $1,977.20$2,468.00248 05-09-401-018 $490.80SFD 1 $1,977.20$2,468.00249 05-09-401-019 $490.80SFD 1 $1,977.20$2,468.00250 05-09-401-020 $490.80SFD 1 $1,977.20$2,468.00251 05-09-401-021 $490.80SFD 1 $1,977.20$2,468.00252 05-09-401-022 $490.80SFD 1 $1,977.20$2,468.00253 05-09-401-023 $490.80SFD 1 $1,977.20$2,468.00254 05-09-402-001 $490.80SFD 1 $1,977.20$2,468.00161 05-09-402-002 $490.80SFD 1 $1,977.20$2,468.00162 11/6/20 12:55PM Page 4 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-402-003 $490.80SFD 1 $1,977.20$2,468.00163 05-09-402-005 $490.80SFD 1 $1,977.20$2,468.00165 05-09-402-007 $490.80SFD 1 $1,977.20$2,468.00125 05-09-402-008 $490.80SFD 1 $1,977.20$2,468.00126 05-09-402-009 $490.80SFD 1 $1,977.20$2,468.00127 05-09-402-010 $490.80SFD 1 $1,977.20$2,468.00128 05-09-402-011 $490.80SFD 1 $1,977.20$2,468.00129 05-09-402-012 $490.80SFD 1 $1,977.20$2,468.00130 05-09-402-013 $490.80SFD 1 $1,977.20$2,468.00156 05-09-402-014 $490.80SFD 1 $1,977.20$2,468.00133 05-09-403-001 $490.80SFD 1 $1,977.20$2,468.00275 05-09-403-002 $490.80SFD 1 $1,977.20$2,468.00276 05-09-403-003 $490.80SFD 1 $1,977.20$2,468.00277 05-09-403-005 $490.80SFD 1 $1,977.20$2,468.00124 05-09-403-006 $490.80SFD 1 $1,977.20$2,468.00123 05-09-403-007 $490.80SFD 1 $1,977.20$2,468.00122 05-09-403-008 $490.80SFD 1 $1,977.20$2,468.00121 05-09-403-009 $490.80SFD 1 $1,977.20$2,468.00120 05-09-403-010 $490.80SFD 1 $1,977.20$2,468.00119 05-09-403-011 $490.80SFD 1 $1,977.20$2,468.00118 05-09-425-001 $490.80SFD 1 $1,977.20$2,468.0079 05-09-425-002 $490.80SFD 1 $1,977.20$2,468.0080 05-09-425-003 $490.80SFD 1 $1,977.20$2,468.0081 05-09-425-004 $490.80SFD 1 $1,977.20$2,468.0082 05-09-425-005 $490.80SFD 1 $1,977.20$2,468.0083 05-09-425-006 $490.80SFD 1 $1,977.20$2,468.0084 05-09-425-007 $490.80SFD 1 $1,977.20$2,468.0085 05-09-425-008 $490.80SFD 1 $1,977.20$2,468.0086 05-09-425-009 $490.80SFD 1 $1,977.20$2,468.0087 05-09-425-010 $490.80SFD 1 $1,977.20$2,468.0088 05-09-425-011 $490.80SFD 1 $1,977.20$2,468.0089 05-09-426-001 $490.80SFD 1 $1,977.20$2,468.00155 05-09-426-002 $490.80SFD 1 $1,977.20$2,468.00154 05-09-426-003 $490.80SFD 1 $1,977.20$2,468.00153 05-09-426-004 $490.80SFD 1 $1,977.20$2,468.00152 05-09-426-005 $490.80SFD 1 $1,977.20$2,468.00151 05-09-426-006 $490.80SFD 1 $1,977.20$2,468.00150 05-09-426-007 $490.80SFD 1 $1,977.20$2,468.00149 05-09-426-008 $490.80SFD 1 $1,977.20$2,468.00148 11/6/20 12:55PM Page 5 of 6 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 05-09-426-009 $490.80SFD1 $1,977.20$2,468.00147 05-09-426-010 $490.80SFD1 $1,977.20$2,468.00146 05-09-426-011 $490.80SFD1 $1,977.20$2,468.00145 05-09-426-012 $490.80SFD1 $1,977.20$2,468.00144 05-09-426-013 $490.80SFD1 $1,977.20$2,468.00143 05-09-426-014 $490.80SFD1 $1,977.20$2,468.00142 05-09-426-015 $490.80SFD1 $1,977.20$2,468.00141 05-09-426-016 $490.80SFD1 $1,977.20$2,468.00140 05-09-426-017 $490.80SFD1 $1,977.20$2,468.00139 05-09-426-018 $490.80SFD1 $1,977.20$2,468.00138 05-09-426-019 $490.80SFD1 $1,977.20$2,468.00137 05-09-426-020 $490.80SFD1 $1,977.20$2,468.00136 05-09-426-021 $490.80SFD1 $1,977.20$2,468.00135 05-09-426-022 $490.80SFD1 $1,977.20$2,468.00134 05-09-426-023 $490.80SFD1 $1,977.20$2,468.00132 05-09-426-024 $490.80SFD1 $1,977.20$2,468.00131 05-09-427-001 $490.80SFD1 $1,977.20$2,468.00117 05-09-427-002 $490.80SFD1 $1,977.20$2,468.00116 05-09-427-003 $490.80SFD1 $1,977.20$2,468.00115 05-09-427-004 $490.80SFD1 $1,977.20$2,468.00114 05-09-427-005 $490.80SFD1 $1,977.20$2,468.00113 05-09-427-006 $490.80SFD1 $1,977.20$2,468.00112 05-09-427-007 $490.80SFD1 $1,977.20$2,468.00111 05-09-427-008 $490.80SFD1 $1,977.20$2,468.00110 05-09-427-009 $490.80SFD1 $1,977.20$2,468.00109 05-09-427-010 $490.80SFD1 $1,977.20$2,468.00108 05-09-427-011 $490.80SFD1 $1,977.20$2,468.00107 05-09-427-012 $490.80SFD1 $1,977.20$2,468.00106 Subtotal $470,573.60238 $116,810.40$587,384.00 Prepaid Single Family Property 05-09-177-010 $2,468.00PREPAY1 $0.00$2,468.0021 Subtotal $0.001 $2,468.00$2,468.00 Partially Prepaid Single Family Property 05-09-252-002 $1,397.54PARTIAL1 $1,070.46$2,468.0069 Subtotal $1,070.461 $1,397.54$2,468.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $471,644.06240 $120,675.94$592,320.00 11/6/20 12:55PM Page 6 of 6 5000 BIRCH STREET, SUITE 3000 NEWPORT BEACH, CA 92660 PHONE :(800) 969-4DTA Public Finance Public -Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com 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 2020 Levy 2019 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,623.00 $ 2,584.00 1.51% Extended Parcel Amounts - First Series Single Family $ 2,056.38 $ 2,022.12 1.69% As noted above, extended (actual) 2020 tax levy amounts will increase by 1.7% for single family in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $453,836.50 (out of a maximum amount of $2,917,333.00 – with $2,463,496.50 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 11, 2020 Subject: SSA No. 2004-104 Grande Reserve – Tax Abatement Ordinance No. 2020-____ Page 1 Ordinance No. 2020-___________ 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 2020 for the Bonds is $453,836.50 and the 2020 Levy for Special Taxes is $453,836.50. Ordinance No. 2020-____ Page 2 Section 2. Of the $2,917,333.00 of Special Taxes levied for calendar year 2020 pursuant to Section 6 of the Bond Ordinance $2,463,496.50 of such Special Tax is hereby abated resulting in a 2020 calendar year levy of $453,836.50. 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 2020 dated November 5, 2020 prepared by David Taussig & Associates, Inc. and the 2020 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. 2020-____ Page 3 PASSED by the City Council of the City this __________ ___, 2020. KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this __________ ___, 2020. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2020. Newport Beach | San Jose | San Francisco | Riverside Dallas | Houston | Raleigh |Tampa www.FinanceDTA.com Public Finance Public-Private Partnerships Development Economics Clean Energy Bonds ADMINISTRATION REPORT (LEVY YEAR 2020) UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004 -104 November 5, 2020 www.FinanceDTA.com 5000 Birch Street, Suite 6000 Newport Beach, CA 92660 UNITED CITY OF YORKVILLE ADMINISTRATION REPORT (LEVY YEAR 20 20 ) Special Service Area No.2004-104 Prepared for: United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 TABLE OF CONTENTS SECTION INTRODUCTION .......................................................................1 A Authorized Special Services .........................................1 B Bonded Indebtedness ....................................................2 C Special Taxes ...................................................................2 I SPECIAL TAX REQUIREMENT .......................................3 II ACCOUNT ACTIVITY SUMMARY .................................4 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ................................................................................7 IV PRIOR YEAR SPECIAL TAX COLLECTIONS ..............10 A 2019 Special Tax Receipts ...........................................10 B Tax Sales and Foreclosures ........................................10 V DEVELOPMENT STATUS ..............................................11 A Equalized Assessed Value ...........................................11 VI OUTSTANDING BONDS ...............................................12 A Bond Redemptions from Special Tax Prepayments ..................................................................12 B Special Tax Prepayments ............................................12 VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO ...............................................13 VIII AD VALOREM PROPERTY TAX RATES .......................14 APPENDICES APPENDIX A FUNDS AND ACCOUNTS APPENDIX B APPLICATION OF SPECIAL TAX APPENDIX C APPLICATION OF EARNINGS APPENDIX D DEBT SERVICE SCHEDULE APPENDIX E AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F SPECIAL TAX ROLL AND REPORT APPENDIX G 2020 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com INTRODUCTION This report calculates the 2020 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2004-104 ("SSA No.2004- 104") Special Tax Bonds, Series 2004 (Grande Reserve Project) (the "Series 2004 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No.2004-104.Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No.2004-104.The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection.The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No.2004-104 was established by Ordinance No.2004-49, adopted on September 14, 2004, and later amended by Ordinance No.2004-60 (the "Establishing Ordinance"), adopted on October 26, 2004.The Establishing Ordinance authorized SSA No.2004-104 to provide special services, issue bonds, and levy a special tax to repay the bonds. A Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2 INTRODUCTION United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com B Bonded Indebtedness The Establishing Ordinance specified that not more than $35,000,000 in bonds may be issued by SSA No.2004-104.Ordinance No.2004-61 (the "Bond Ordinance"), adopted on October 26, 2004,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $14,000,000 in Series 2004 Bonds.The Series 2004 Bonds were issued in the amount of $13,200,000 in December 2004. The current debt service schedule is attached hereto as Appendix D and a brief summary of any optional redemption of bonds is contained in Section VI herein. C Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2004-104 Special Tax Roll and Report (the "Special Tax Roll and Report").The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2004 Bonds and the administration and maintenance of SSA No.2004-104 and is attached hereto as Appendix F. A table of the Maximum Parcel Special Taxes is included in Section III herein. 3 SECTION I SPECIAL TAX REQUIREMENT United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2004-104 2020 Special Tax Requirement is equal to $453,837.As shown in Table 1 below, the 2020 Special Tax Requirement is equal to the sum of the Series 2004 debt service for the bond year ending March 1, 2022, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2021 bond year-end fund balances and excess reserve funds. Table 1:2020 Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit)$64,527 Earnings $0 Special Taxes Billed $448,765 Delinquency Contingency $5,072 Subtotal $518,363 Uses of Funds Debt Service Interest -09/01/2021 ($145,446) Interest -03/01/2022 ($145,446) Principal -03/01/2022 ($198,000) Administrative Expenses ($24,400) Delinquent Special Taxes ($5,072) Subtotal ($518,363) Projected Surplus/(Deficit)-03/01/2022 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com II ACCOUNT ACTIVITY SUMMARY The Trust Indenture for the Series 2004 Bonds (the "2004 Indenture") establishes five funds and three accounts.The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund.Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account.Within the Improvement Fund is the Cost of Issuance Account.A diagram of the funds and accounts is included herein as Appendix A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2004 Indenture.Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made.Diagrams of the application of special taxes and earnings are attached as Appendices B and C, respectively. A summary of account activity for the 12 months ending August 31, 2020,is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 2:Transaction Summary Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Actual Beginning Balance -09/01/2019 $28,242 $498,800 $356,613 $14,118 Earnings $282 $20,395 $3,371 $137 Special Taxes Prior Year(s)$0 $0 $221,534 $0 Levy Year 2019 $0 $0 $247,681 $0 Prepayment Receipts $0 $0 $0 $0 Miscellaneous Source of Funds $0 $0 $0 $0 Uses of Funds -Actual Account Transfers $0 ($34,739)$34,739 $0 Administrative Expense Transfers Fiscal Year 2019 Prefunding $16,232 $0 ($16,232)$0 Fiscal Year 2019 Budget $0 $0 $0 $0 Debt Service Interest -09/01/2019 $0 $0 ($158,993)$0 Interest -03/01/2020 $0 $0 ($158,993)$0 Principal -03/01/2020 $0 $0 ($165,000)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $19,091 Refund to Property Owners $0 $0 $0 $0 Reserve Fund Credits $0 ($2,156)$0 $2,056 Administrative Fees $100 $0 $0 $0 Administrative Expenses ($21,424)$0 $0 $0 Ending Balance -08/31/2020 $23,433 $482,300 $364,721 $35,402 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com The calculation of the estimated 2021 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3:Estimated 20 21 Bond Year-End Fund Balances (09 /01/2020 through 03/01 /20 2 1) Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds -Projected Beginning Balance -08/31/2020 $23,433 $482,300 $364,721 $35,402 Earnings $0 $0 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 Levy Year 2019 $0 $0 $199,606 $0 Uses of Funds -Projected Account Transfers $0 ($0)$0 $0 Administrative Expense Transfers Levy Year 2020 Prefunding $9,467 $0 ($9,467)$0 Levy Year 2019 Budget $0 $0 $0 $0 Debt Service Interest -09/01/2020 $0 $0 ($152,618)$0 Principal -03/01/2021 $0 $0 ($184,000)$0 Interest -03/01/2021 $0 $0 ($152,618)$0 Bond Redemptions/Prepayments Receipts $18,624 Principal Redemption $0 $0 $0 ($53,000) Refund to Property Owners $0 $0 ($1,098)$0 Transfers of Funds $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2019 Expenses ($8,500)$0 $0 $0 Ending Balance -03/01/2021 $24,400 $482,300 $64,527 $1,026 Reserve Fund Requirement $0 ($482,300)$0 $0 Funds Not Eligible for Levy Surplus ($24,400)$0 $0 ($1,026) Projected Surplus/(Deficit)03/01/2021 $0 $0 $64,527 $0 7 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2020 Maximum Parcel Special Taxes equal $2,917,333.Subtracting the 2020 Special Tax Requirement of $453,837, results in an abatement of $2,463,497.In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2004-104 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below.The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Appendix G.Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. Table 4: Maximum, Abated and Extended Special Taxes Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax First Series Single Family Dwelling Unit $2,623.00 $566.62 $2,056.38 Single Family Dwelling Unit -Partial Prepayment (96%)$2,623.00 $2,540.94 $82.06 Single Family Dwelling Unit -Partial Prepayment (34%)$2,623.00 $1,272.16 $1,350.84 Single Family Dwelling Unit -Prepaid $2,623.00 $2,623.00 $0.00 Second Series Single Family Dwelling Unit $2,623.00 $2,623.00 $0.00 Duplex Dwelling Unit $2,147.00 $2,147.00 $0.00 Townhome Dwelling Unit $1,812.00 $1,812.00 $0.00 A comparison of the maximum and extended special tax amounts for 2020 and 2019 is shown in Table 5 on the following page. 8 SECTION I II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2020 Levy Year 2019 Percentage Change Maximum Parcel Special Tax -First Series Single Family Dwelling Unit $2,623.00 $2,584.00 1.5% Extended Special Tax -First Series Single Family Dwelling Unit $2,056.38 $2,022.12 1.7% Maximum Parcel Special Tax -Second Series Single Family Dwelling Unit $2,623.00 $2,584.00 1.5% Townhome Dwelling Unit $2,147.00 $2,115.00 1.5% Condominium Dwelling Unit $1,812.00 $1,785.00 1.5% Extended Special Tax -Second Series Single Family Dwelling Unit $0.00 $0.00 0.0% Townhome Dwelling Unit $0.00 $0.00 0.0% Condominium Dwelling Unit $0.00 $0.00 0.0% The schedule of the remaining SSA No.2004-104 Maximum Parcel Special Taxes is shown in Table 6 on the following page.The Maximum Parcel Special Taxes escalate 1.50% annually through 2032. 9 SECTION I II MAXIMUM, ABATED,AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single Family Duplex Townhome 2020 2021 $2,917,333 $2,623 $2,147 $1,812 2021 2022 $2,960,744 $2,662 $2,179 $1,839 2022 2023 $3,005,400 $2,702 $2,212 $1,867 2023 2024 $3,050,779 $2,743 $2,245 $1,895 2024 2025 $3,096,382 $2,784 $2,279 $1,923 2025 2026 $3,143,006 $2,826 $2,313 $1,952 2026 2027 $3,189,854 $2,868 $2,348 $1,981 2027 2028 $3,237,723 $2,911 $2,383 $2,011 2028 2029 $3,286,539 $2,955 $2,419 $2,041 2029 2030 $3,335,653 $2,999 $2,455 $2,072 2030 2031 $3,385,714 $3,044 $2,492 $2,103 2031 2032 $3,436,796 $3,090 $2,529 $2,135 2032 2033 $3,488,102 $3,136 $2,567 $2,167 2033 2034 $3,540,653 $3,183 $2,606 $2,200 10 SECTION V PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS The SSA No.2004-104 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes.The City may provide for other means of collecting the special tax, if necessary,to meet the financial obligations of SSA No.2004-104. A 2019 Special Tax Receipts As of October 30, 2020, SSA No.2004-104 2019 special tax receipts totaled $447,286.Special taxes in the amount $5,055 are unpaid for delinquency rate of 1.12%.A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. Table 7: 2019 Paid and Unpaid Special Taxes Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $416,414.70 $1,011.06 0.24% CYB Properties, LLC $26,445.90 $0.00 0.00% Gladstone Builders & Developers Inc.$12,205.80 $4,044.24 33.13% Grande Reserve (Chicago) ASLI VI LLLP $0.00 $0.00 0.00% Total $452,341.78 $5,055.30 1.12% B Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax.The City is not currently pursuing any foreclosure actions. 11 SECTION V DEVELOPMENT STATUS United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com V DEVELOPMENT STATUS SSA No.2004-104 is comprised of 723 single-family homes, 224 duplex units, 298 townhome units, the clubhouse property, and the school property, which is consistent with the original projections.The clubhouse and school property will not be subjected to the special tax.An aerial map of SSA No.2004-104 is attached as Appendix E.The number of units in each plat is summarized in Table 8 below. Table 8: Land Use Summary Plat Bond Series Recorded Land Use Number of Units Neighborhood 6 Series 2 No Townhome 156 Neighborhood 7 Series 2 No Townhome 142 Neighborhood 8 Series 2 No Duplex 224 Neighborhood 9 Series 2 No Single Family 135 Neighborhood 10 Series 1 Yes Single Family 84 Neighborhood 11 Series 1 Yes Single Family 87 Neighborhood 12 Series 1 Yes Single Family 90 Neighborhood 13 Series 1 Yes Single Family 50 Neighborhood 14 Series 1 Yes Single Family 116 Neighborhood 15 Series 1 Yes Single Family 63 Neighborhood 16 Series 2 No Single Family 98 Total 1,245 A Equalized Assessed Value 12 SECTION VI OUTSTANDING BONDS United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VI OUTSTANDING BONDS The Series 2004 Bonds were issued in December 2004 as fixed rate bonds with an original principal amount of $13,200,000.As of September 2, 2020, the outstanding principal was $4,747,000.The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Appendix D. A Bond Redemptions from Spe cial Tax Prepayments As a result of special tax prepayments received from property owners, $6,269,000 of the Series 2004 Bonds have been redeemed as shown in Table 9 below. Table 9: Special Mandatory Bond Redemptions from Special Tax Payments Redemption Date Bonds Redeemed March 1, 2007 $80,000 June 1, 2007 $26,000 September 1, 2007 $79,000 March 1, 2008 $241,000 September 1, 2008 $146,000 March 1, 2009 $108,000 March 1, 2013 $26,000 September 1, 2016 $463,000 March 1,2017 $439,000 September 1, 2017 $1,501,000 March 1, 2018 $264,000 September 1, 2018 $23,000 March 1, 2019 $2,873,000 Total Redeemed $6,269,000 B Special Tax Prepayments The SSA No.2004-104 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture.The prepayment calculation formula is set forth in the Special Tax Roll and Report. To date, the Maximum Parcel Special Tax has been prepaid in full for 265 single-family dwelling units.Two partial prepayments have been received. 13 SECTION VII EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN R ATIO United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VII EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The SSA No.2004-104 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 10 below. Table 9 : Equalized Assessed Value and Value -to-Lien Ratio 2018 Equalized Assessed Value1 2018 Appraised Value2 Outstanding Bonds3 Value to Lien Ratio $20,475,635 $61,426,905 $4,912,000 12.51:1 Notes: 1.Source: Kendall County 2.Appraised Value is equal to three times the equalized assessed value. 3.As of September 2, 2019. 14 SECTION VIII AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2004-104 November 5, 2020 Administration Report (Levy Year 2020) www.FinanceDTA.com VIII AD VALOREM PROPERTY TAX RATES The 2019 general ad valorem tax rates for SSA No.2004-104 are shown in Table 11 below. Table 10:2019 Ad Valorem Property Tax Rates 4 Type of Rate Interest Rate City Rates5 Corporate 0.181110% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.156180% Police Pension 0.222300% Garbage 0.000000% Audit 0.005420% Liability Insurance 0.007230% Social Security/IMRF 0.027100% School Crossing Guard 0.003620% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.602960% Kendall Township5 County 0.640880% Bristol-Kendall Fire Protection District 0.720240% Forest Preserve 0.154160% Junior College #516 0.527270% Yorkville Library 0.282920% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.099280% Kendall Road District 0.252690% School District CU-115 7.033800% Subtotal 9.71124% Total Tax Rate 10.314200% Notes: 4.Source: Kendall County, for Tax Codes KE016. APPENDIX A United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2020) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2020) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2020) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2004-104 Administration Report (Levy Year 2020) DEBT SERVICE SCHEDULE United City of Yorkville Special Service Area No. 2004-104 Debt Service Schedule Year Ending (3/1)Payment Date Principal Interest Debt Service 2015 9/1/2014 $0 $373,448 $373,448 2015 3/1/2015 $206,000 $373,448 $579,448 2016 9/1/2015 $0 $367,200 $367,200 2016 3/1/2016 $234,000 $367,200 $601,200 2017 9/1/2016 $0 $352,713 $352,713 2017 3/1/2017 $264,000 $352,713 $616,713 2018 9/1/2017 $0 $323,436 $323,436 2018 3/1/2018 $256,000 $275,591 $531,591 2019 9/1/2018 $0 $259,016 $259,112 2019 3/1/2019 $242,000 $258,283 $501,112 2020 9/1/2019 $0 $158,993 $251,398 2020 3/1/2020 $165,000 $158,993 $512,398 2021 9/1/2020 $0 $152,618 $243,079 2021 3/1/2021 $184,000 $152,618 $534,079 2022 9/1/2021 $0 $145,446 $233,803 2022 3/1/2022 $198,000 $145,446 $551,803 2023 9/1/2022 $0 $139,134 $223,667 2023 3/1/2023 $220,000 $139,134 $575,667 2024 9/1/2023 $0 $132,122 $212,447 2024 3/1/2024 $240,000 $132,122 $598,447 2025 9/1/2024 $0 $124,472 $200,143 2025 3/1/2025 $258,000 $124,472 $616,143 2026 9/1/2025 $0 $116,248 $186,883 2026 3/1/2026 $284,000 $116,248 $642,883 2027 9/1/2026 $107,196 $172,348 2027 3/1/2027 $311,000 $107,196 $671,348 2028 9/1/2027 $0 $97,283 $156,443 2028 3/1/2028 $335,000 $97,283 $698,443 2029 9/1/2028 $0 $86,604 $139,166 2029 3/1/2029 $367,000 $86,604 $729,166 2030 9/1/2029 $0 $74,906 $120,360 2030 3/1/2030 $399,000 $74,906 $761,360 2031 9/1/2030 $62,188 $99,928 2031 3/1/2031 $432,000 $62,188 $794,928 2032 9/1/2031 $48,418 $77,775 2032 3/1/2032 $469,000 $48,418 $830,775 2033 9/1/2032 $33,469 $53,773 2033 3/1/2033 $506,000 $33,469 $865,773 2034 9/1/2033 $17,340 $27,891 2034 3/1/2034 $544,000 $17,340 $902,891 Subtotal $6,114,000 $6,295,918 $17,191,179 Outstanding Principal as of 09/02/2020 $4,747,000 APPENDIX E United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2020) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2020) S PECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION ..............................................................................5 A. BOUNDARIES OF SSA NO. 2004-104............................................................................5 B. ANTICIPATED LAND USES .............................................................................................5 IV. FINANCING PLAN .................................................................................................................5 V. SPECIAL SERVICES ..............................................................................................................6 A. GENERAL DESCRIPTION ................................................................................................6 B. ESTIMATED COSTS ........................................................................................................7 C. ALLOCATION OF COSTS ................................................................................................9 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................28 VI. BOND ASSUMPTIONS..........................................................................................................28 VII. MAXIMUM PARCEL SPECIAL TAX ....................................................................................28 A. EQUIVALENT UNITS ....................................................................................................29 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION .......................................................31 C. ESCALATION ...............................................................................................................33 D. APPLICATION ..............................................................................................................33 E. TERM ..........................................................................................................................33 F. SPECIAL TAX ROLL AMENDMENT ...............................................................................33 G. OPTIONAL PREPAYMENT .............................................................................................33 H. MANDATORY PREPAYMENT ........................................................................................34 VIII. ABATEMENT METHODOLOGY AND COLLECTION ............................................................34 A. ABATEMENT METHODOLOGY .....................................................................................34 B. COLLECTION PROCESS ................................................................................................35 C. ADMINISTRATIVE REVIEW ..........................................................................................35 IX. AMENDMENTS ....................................................................................................................36 List of Exhibits Exhibit A – Cost Estimate Summary for the Central Grande Reserve Project Exhibit B – Special Tax Roll Exhibit C – Prepayment of the Maximum Parcel Special Tax Exhibit D – Concept Plan Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. _______ passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on _______, 2004 in connection with the proceedings for Special Service Area Number 2004-104 Central Grande Reserve (hereinafter referred to as "SSA No. 2004-104"), this Special Tax Roll and Report of SSA No. 2004-104 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2004-104 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; periodic costs on the Bonds, including, but not limited to, the costs of remarketing and letter of credit draw fees; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining or maintaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2004-104 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment, Partial Special Tax Bond Prepayment, or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2004-104. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "Annexation Agreement" means that Annexation Agreement and Planned Unit Development Agreement dated August 7, 2003 between the City and MPI-2 Yorkville North LLC, MPI-2 Yorkville Central LLC, MPI-2 Yorkville South I LLC, and MPI-2 Yorkville South II LLC. "Bond Indenture" means the trust indenture dated as of November 1, 2004 between the City and LaSalle Bank National Association and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2004-104, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "Central Grande Reserve" means all property within the area defined as the Central Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 6 – 16 on the Concept Plan, the School Property, and the Clubhouse Property). "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Clubhouse Property" means that property within the boundaries of SSA No. 2004-104 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from the Concept Plan (i.e., designated as HOA Club), any Preliminary Plat, or any Final Plat, as applicable. "Concept Plan" means the concept plan for the Grande Reserve project attached as Exhibit D to the Annexation Agreement, as may be amended. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2004- 104. "County" means the County of Kendall, Illinois. "Duplex Property" means that property within the boundaries of SSA No. 2004-104 on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "First Series" means the first series of Bonds issued for SSA No. 2004-104. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "First Series Property" means the lots in the following table: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 10 Lots 344 – 427 Single-family Property Final Plat Recorded on August 17, 2004 11 Lots 91 – 177 Single-family Property Final Plat Recorded on July 7, 2004 12 Lots 1 – 90 Single-family Property Final Plat Recorded on July 7, 2004 13 Lots 178 – 227 Single-family Property Final Plat Recorded on July 7, 2004 14 Lots 228 – 343 Single-family Property Final Plat Recorded on July 7, 2004 15 Lots 428 – 490 Single-family Property Final Plat Recorded on July 7, 2004 "Grande Reserve Subdivision" means all the property located within North Grande Reserve, Central Grande Reserve, and South Grande Reserve. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VII.H herein and calculated pursuant to Exhibit C attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VII that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the actual or anticipated number, as applicable, of Single-family Property, Duplex Property, or Townhome Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City that can be collected by the City in any Calendar Year. "North Grande Reserve" means all property within the area defined as the North Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 1 – 5 on the Concept Plan and the Commercial Property). "Parcel" means a lot or parcel within the boundaries of SSA No. 2004-104 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating Parcels by permanent index number. "Preliminary Plat" means the preliminary subdivision plat(s) for SSA No. 2004-104 approved by the City, as may be amended. "Residential Property" means all property within the boundaries of SSA No. 2004-104 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "School Property" means all property on which an elementary school in SSA No. 2004- 104 has been, may be, or is anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. "Second Series" means the second series of Bonds issued for SSA No. 2004-104 (exclusive of any refunding Bonds). "Second Series Property" means the lots in the following table: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 6 156 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept Plan 7 142 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept Plan 8 224 DUs Duplex Property Final Plat Not Recorded, Lot Count Based on Concept Plan 9 Lots 589 – 723 Single-family Property Final Plat Recorded on July 7, 2004 16 Lots 491 – 588 Single-family Property Final Plat Recorded on July 7, 2004 "Single-family Property" means that property within the boundaries of SSA No. 2004- 104 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "South Grande Reserve" means all property within the area defined as the South Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 17 – 19 on the Concept Plan). "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit B, as may be amended pursuant to Section VII.F. "Townhome Property" means that property within the boundaries of SSA No. 2004- 104 on which townhome Dwelling Units have been, may be, or are anticipated to be Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 constructed as determined from the Concept Plan, any Preliminary Plat or any Final Plat, as applicable. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2004-104 SSA No. 2004-104 is a portion of the Grande Reserve Subdivision and includes the residential components, the School Property, and the Clubhouse Property of Central Grande Reserve, which total approximately five hundred thirty-four (534) acres. A legal description is attached as Exhibit C of the Establishing Ordinance. The Grande Reserve Subdivision is generally located north of State Route 34, northeast of Bristol Ridge Road, and east of Kennedy Road. B. ANTICIPATED LAND USES While SSA No. 2004-104 encompasses only the development within Central Grande Reserve, certain Eligible Improvements will benefit other development areas of the Grande Reserve Subdivision, namely North Grande Reserve and South Grande Reserve. Therefore, these development areas are included as part of the discussion, where applicable. 1. NORTH GRANDE RESERVE North Grande Reserve is anticipated to consist of 290 single-family Dwelling Units, 126 duplex Dwelling Units, and 409 townhome Dwelling Units, 300 apartment Dwelling Units, and the Commercial Property. It is anticipated that the 290 single-family Dwelling Units in the North Grande Reserve will be an age-targeted active adult community. 2. CENTRAL GRANDE RESERVE Central Grande Reserve is anticipated to consist of 723 single-family Dwelling Units, 224 duplex Dwelling Units, 298 townhome Dwelling Units, the Clubhouse Property, and the School Property. 3. SOUTH GRANDE RESERVE South Grande Reserve is anticipated to consist of 276 single-family Dwelling Units. IV. FINANCING PLAN Pursuant to the Annexation Agreement, the maximum special service area bonded indebtedness permitted for the Grande Reserve Subdivision is $60,000,000. The special service area financing plan contemplates the issuance of approximately $12,950,000 and $47,050,000 in variable and fixed rate bonds, respectively. All of the bonds to be issued in variable rate mode have been issued by the previously established SSA No. 2004-106 Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Total Grande Reserve. All of the fixed rate bonds will be issued by separate special service areas established for the North Grande Reserve, Central Grande Reserve, and South Grande Reserve (each a "Development Area"). The property included within North Grande Reserve, Central Grande Reserve, and South Grande Reserve overlaps SSA No. 2004-106 Total Grande Reserve. The Report focuses on the fixed rate bonds to be issued by SSA No. 2004-104 Central Grande Reserve. The public improvements to be funded by SSA No. 2004-104 include community and other neighborhood specific sewer, water, road, and storm water management facilities. These costs are described in greater detail in Section V below. V. SPECIAL SERVICES SSA No. 2004-104 has been established to finance certain City special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION As set forth in the Establishing Ordinance, the special services that are eligible to be financed by SSA No. 2004-104 (hereinafter referred to as the "Eligible Improvements") include, but are not limited to, the following • City owned sanitary sewer facilities, water facilities, road facilities, storm water management facilities, public parks and park improvements, including, but not limited to, the cost of engineering, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, public parks, park improvements, bicycle paths, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. Community improvements to be funded include a portion of the following improvements allocable to the Central Grande Reserve: • The Grande Reserve Subdivision adjacent portions of the Galena and State Route 34 water mains; • On-site lift station facilities; • Collector and entrance roads and associated sewer and water facilities and rights-of-way; • On-site storm sewers and associated earthwork. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Neighborhood improvements to be funded include neighborhood specific sewer, water, road, and storm water management facilities to be constructed within and serving SSA No. 2004-104. B. ESTIMATED COSTS The total estimated Eligible Improvement costs and the portion of the Eligible Improvement costs anticipated to be funded by SSA No. 2004-104 are shown in detail in Exhibit A attached hereto. A summary of these amounts and the allocation of the costs to be funded by SSA No. 2004-104 are shown in Table 1 on the following page. TABLE 1 SSA No. 2004-104 CENTRAL GRANDE RESERVE ESTIMATED PUBLIC IMPROVEMENT COSTS Anticipated To Be Funded Public Through SSA Public Improvement Description Improvement No. 2004-104 Community [1] Sewer $2,154,405 $2,005,824 Water $1,033,704 $660,460 Storm Sewer $7,294,460 $5,132,269 Roads $3,545,535 $1,446,112 Neighborhood Sewer $3,641,314 $3,623,776 Water $3,641,314 $3,623,776 Storm Sewer $3,246,114 $3,228,576 Roads $5,065,185 $1,010,684 -------------------------------------------- --------------------- --------------------- Grand Total [2] $29,622,033 $20,731,475 [1] Amounts shown represent the total cost for the Grande Reserve Subdivision. [2] Calculations may vary due to rounding. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 C. ALLOCATION OF COSTS Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2004-104 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2004-104 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. As mentioned previously, SSA No. 2004-104 is anticipated to fund only certain of the community and neighborhood improvements. However, this section addresses all the Eligible Improvements in an effort to provide a comprehensive discussion of benefit areas and the allocation of costs. 1. BENEFIT AREA a. COMMUNITY IMPROVEMENTS The community water and park improvements benefit all of the Grande Reserve Subdivision. The community water facilities are extensions of the master-planned water mains. The benefit area for the remaining community improvements is limited to the boundaries of SSA No. 2004-104. These improvements include community road improvements (i.e., the collector and entrance roads), the earthwork pertaining to the on-site storm water detention areas, and the on-site lift station and storm sewer facilities. b. NEIGHBORHOOD IMPROVEMENTS As mentioned previously, the neighborhood improvements will be constructed within the neighborhoods comprising the Central Grande Reserve, and therefore logically benefit those specific neighborhoods. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by public improvements applies uniformly by land use type. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency’s ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the IEPA P.E. factor of 3.5 for single-family homes. The factors published by the IEPA for apartments range from 1.0 to 3.0 depending upon bedroom count. For purposes of this analysis, a simple average of the three factors published, 1.0 for one bedroom units, 1.5 for two bedroom units, and 3.0 for three or more bedroom units is assumed, resulting in an average P.E. factor of 1.8 for apartment Dwelling Units. The IEPA does not publish P.E. factors for duplex or townhome Dwelling Units, but indicates that the published P.E. factors for apartments may be used to estimate their P.E. As the duplex and townhome Dwelling Units are anticipated to average three bedrooms, a P.E. factor of 3.0 is used. Sewer and water demand for commercial development is a function of the nature and intensity of use. The Commercial Property is a small development site approximately 4.5 acres in size. The developer indicates potential uses would include relatively low P.E. uses such as a service station and convenience market. Therefore, a P.E. factor of 10 per acre is employed in this analysis. Sewer and water demand for public schools is driven by two factors: type of school (i.e. elementary school, middle school, or high school) and the estimated number of students and employees. According to the school district, an elementary school, with an estimated capacity of 600 students and approximately fifty (50) employees, is anticipated to be built in SSA No. 2004-104. Applying the IEPA's standard of 25 gallons per student and employee per day yields a total of 162.50 P.E. for the site. Clubhouse sewer and water demand is a function of the nature and intensity of use. Information provided by the developer's engineer estimated the Clubhouse Property P.E. at 22.50. Tables 2 and 3 on the following pages show these P.E. factors and their equivalency (i.e., the P.E. factor for each land use type expressed in terms of the P.E. factor for a single-family home). Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Table 2 represents the land uses in the North Grande Reserve, Central Grande Reserve, and South Grande Reserve. Table 3 represents the land uses of only SSA No. 2004-104. TABLE 2SSA No. 2004-104CENTRAL GRANDE RESERVEP.E. AND EQUIVALENT UNITSFOR GRANDE RESERVE SUBDIVISIONCount TotalDwelling Total Equivalent EquivalentLand Use [1] Units Students Employees Acres P.E. FactorP.E. [2] Unit [3]Units [4], [5](1) Single-family (per DU) 1,289 NA NA NA 3.50 4,511.50 1.000 1,289.000(2) Duplex (per DU) 350 NANA NA 3.00 1,050.00 0.857 300.000(3) Townhome (per DU) 707 NANA NA 3.00 2,121.00 0.857 606.000(4) Apartment (per DU) 300NA NA NA 1.80 540.00 0.514 154.286School 46.429 46.429(5) (Per Student) NA 600 NA NA 0.25 150.00(6) (Per Employee) NA NA 50 NA 0.25 12.50(7) Clubhouse (per Clubhouse) NANA NA NA 22.50 22.50 6.429 6.429(8) Commercial (per acre) NA NA NA 4.5 10.00 45.00 12.857 12.857Grand Total [4] 2,646 600 504.5 NA 8,452.50 68.943 2,415.000[1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve, and South Grande Reserve.[2] P.E. factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 4 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 5, 6, and 8computed by dividing total P.E. by P.E. factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or acres.[5] Calculations may vary slightly due to rounding. TABLE 3SSA No. 2004-104CENTRAL GRANDE RESERVEP.E. AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVECount TotalDwelling Total Equivalent EquivalentLand Use [1] Units Students Employees Acres P.E. FactorP.E. [2] Unit [3]Units [4], [5](1) Single-family (per DU)723 NA NA NA 3.50 2,530.50 1.000 723.000(2) Duplex (per DU) 224 NANA NA 3.00 672.00 0.857 192.000(3) Townhome (per DU) 298 NANA NA 3.00 894.00 0.857 255.429(4) Apartment (per DU) NA NA NA NA NA NA NA NASchool 46.429 46.429(5) (Per Student) NA 600 NA NA 0.25 150.00(6) (Per Employee) NA NA 50 NA 0.25 12.50(7) Clubhouse (per Clubhouse) NANA NA NA 22.50 22.50 6.429 6.429(8) Commercial (per acre) NA NA NA NA NA NA NA NAGrand Total [4] 1,245 600 500.0 NA 4,281.50 55.571 1,223.286[1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only.[2] P.E. factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 4 computed by dividing P.E. factor for each such land use by P.E. factor for single-family land use. Equivalent units for land uses 5, 6, and 8computed by dividing total P.E. by P.E. factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, clubhouses, or acres.[5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 b. ROAD IMPROVEMENTS Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family, townhome, and apartment Dwelling Unit of 9.57, 5.86, and 6.59, respectively. As mentioned previously, the single-family property in North Grande Reserve is anticipated to be age-targeted. Consequently, the Traffic Study employs a reduced trip generation assumption of 2.76 trips per Dwelling Unit. As with P.E. factors, trip factors for duplex Dwelling Units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the average weekday trips for residential land uses have a high correlation with the number of vehicles and residents. Therefore, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home (i.e., 3.0 divided by 3.5) by the average weekday trips for single-family homes yields an estimated average weekday trips of 8.20 for a duplex Dwelling Unit. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation Sixth Edition at 1.02 per elementary school student. The developer's engineer estimates average weekday trips for the Clubhouse Property at 90. Table 4 on the following page shows these trip factors and their equivalency (i.e., the average weekday trip factor for each land use type expressed in terms of the average weekday trip factor for the typical single-family home) for SSA No. 2004-104. TABLE 4SSA No. 2004-104CENTRAL GRANDE RESERVEAVERAGE WEEKDAY TRIPS AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVECountAverage Total TotalDwelling Weekday Weekday Equivalent EquivalentLand Use [1] Units Students Employees Trip FactorTrips [2] Unit [3]Units [4], [5](1) Single-family - Typical (per DU) 723 NA NA 9.57 6,919.11 1.000 723.000(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA(3) Duplex (per DU) 224 NA NA 8.20 1,836.80 0.857 191.933(4) Townhome (per DU) 298 NA NA 5.86 1,746.28 0.612 182.474(5) Apartment (per DU) NA NA NA NA NA NA NASchool 63.950 63.950(6) (Per Student) NA 600 NA 1.02 612.00(7) (Per Employee) NA NA 50 NA 0.00(8) Clubhouse (per Clubhouse) NA NA NA 90.00 90.00 9.404 9.404Grand Total [4] 1,245 600 50 NA 11,204.19 NA 1,170.762[1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. [2] Average weekday trip factor multiplied by applicable number of dwelling units, students, employees.[3] Equivalent units for land uses 1 - 5 computed by dividing average weekday trip factor for each such land use by average weekday trip factor for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total weekday trips by the average trips for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, or clubhouses. [5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 c. STORM WATER MANAGEMENT FACILITIES Storm sewer facilities are sized based upon estimated storm flows, which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "TR-55, Urban Hydrology for Small Watershed (the "TR-55 Manual"), the United States Department of Agriculture specifies average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve number for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2004-104, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The anticipated gross density for the three residential land uses are as shown in Table 4 below. The TR-55 Manual estimates impervious ground area at approximately 30.00% for development densities of 3.0 units to an acre, 40.00% for development densities of 4.0 units to an acre, and 65.00% for development densities of 8.0 or greater units to an acre. The TR-55 Manual does not contain impervious ground areas for apartments, elementary schools, and clubhouses. For apartments, the impervious ground area for commercial is used as a proxy (85.00% impervious area per acre). The impervious ground coverage factor for the School Property is based on discussion with the school district's architect. The impervious ground coverage for the Clubhouse Property has been provided by the developer's engineer and is based upon the preliminary clubhouse plans. Table 5 on the following page shows the impervious ground area factors and their equivalency (i.e., the average impervious area for each land use type expressed in terms of the average impervious area for the typical single-family home) for SSA No. 2004-104. TABLE 5SSA No. 2004-104CENTRAL GRANDE RESERVEIMPERVIOUS AREA AND EQUIVALENT UNITSFOR CENTRAL GRANDE RESERVEImpervious Area [2] TotalDwelling Coverage Equivalent EquivalentLand Use [1] Units DensityAcres FactorPer DU Total Unit [3]Units [4], [5](1) Single-family - Typical (per DU) 723 2.57 NA 30.0% 5,087 NA 1.000 723.000(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA(3) Duplex (per DU) 224 5.47 NA 38.0% 3,024 NA 0.595 133.185(4) Townhome (per DU) 298 8.36 NA 65.0% 3,385 NA 0.666 198.325(5) Apartment (per DU) NA NA NA NA NA NA NA NA(6) School (per school) NA NA 12.0 33.3% NA 174,240 34.254 34.254(7) Clubhouse (per clubhouse) NANA 4.51 52.8% NA 103,729 20.392 20.392Grand Total [4] 1,245 NA NA NA NA NA NA 1,109.155[1] Land uses represent Dwelling Units and other property in Central Grande Reserve only. [2] Impervious area per dwelling unit for land uses 1 - 5 computed by multiplying coverage factor by 43,560 (square feet in an acre) and then dividing by density. Total impervious area for land uses 6 and 7 computed by multiplying coverage factor by total land square footage (43,560 multiplied by acres).[3] Equivalent units for land uses 1 - 5 computed by dividing impervious area for each such land use by impervious area for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total impervious area by impervious area for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools, or clubhouses. [5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 3. ALLOCATED COSTS As mentioned previously, SSA No. 2004-104 is anticipated to fund community and neighborhood improvements for Central Grande Reserve. However, this section shows the allocation of all the community and neighborhood public improvements in an effort to provide a comprehensive public improvement cost allocation. a. COMMUNITY IMPROVEMENTS The community improvements are allocated to each land use type within the benefit area in accordance with the equivalent units shown in Tables 2, 3, 4, and 5. The cost per equivalent unit is computed first. Then, the cost per equivalent unit is multiplied by the equivalent unit factor for each land use to arrive at the cost per dwelling unit. These calculations are shown in Tables 6, 7, 8 and 9. TABLE 6 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - COST PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Community Improvement Cost Units [1] Unit [2], [3] Water $578,402 2,415.000 $240 ------------------------------ -------------------- -------------------- Grand Total [3] $578,402 $240 [1] From Table 2. [2] Total estimated cost divided by applicable total equivalent units. [3] Calculations may vary slightly due to rounding. TABLE 7 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - ALLOCATED COSTS BY LAND USE Community Water Improvements Cost Per Equivalent Equivalent Unit Allocated Land Use [1] Unit [2] Factor [3] Cost [4], [5] (1) Single-family - Typical (per DU) $240 1.000 $240 (2) Single-family - Age Targeted (per DU) $240 1.000 $240 (3) Duplex (per DU) $240 0.857 $205 (4) Townhome (per DU) $240 0.857 $205 (5) Apartment (per DU) $240 0.514 $123 (6) School (per school) $240 46.429 $11,120 (7) Clubhouse (per clubhouse) $240 6.429 $1,540 (8) Commercial (per parcel) $240 12.857 $3,079 [1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve and South Grande Reserve. [2] From Table 6. [3] From Table 2. [4] Cost per equivalent unit multiplied by equivalent unit factor. [5] Calculations may vary slightly due to rounding. TABLE 8 SSA No. 2004- CENTRAL GRANDE COMMUNITY ROAD AND ASSOCIATED SEWER, WAT CENTRAL GRANDE RESERVE COST Improvement Description Sewer and Water Road Associated Lift Station Road Improvements Storm Sewer Improvements Road Associated Storm Sewer Main Storm Water Detention (Earthwork) Storm Water Detention Basins ------------------------------ Grand Total [4] [1] See Exhibit A. [2] From Tables 3, 4, and 5, as applicable. [3] Total cost divided by applicable total equivalent units. [4] Calculations may vary slightly due to rounding. -104 RESERVE TER, AND STORM SEWER IMPROVEMENTS T PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Cost [1] Units [2] Unit [3], [4] $2,132,212 1,223.286 $1,743 $361,500 1,223.286 $296 $1,998,689 1,170.762 $1,707 $1,111,399 1,109.155 $1,002 $361,498 1,109.155 $326 $3,925,070 1,109.155 $3,539 $2,527,500 1,109.155 $2,279 -------------------- -------------------- $12,417,868 $10,891 TABLE 9SSA No. 2004-104CENTRAL GRANDE RESERVECOMMUNITY ROAD AND ASSOCIATED SEWER, WATER, AND STORM IMPROVEMENTSCENTRAL GRANDE RESERVE - ALLOCATED COST BY LAND USESewer and Water Improvements Road Improvements Storm Sewer ImprovementsCost PerEquivalent Cost PerEquivalent Cost PerEquivalentEquivalent UnitAllocated Equivalent UnitAllocated Equivalent UnitAllocatedLand Use [1] Unit [2] Factor [3] Cost [4], [7] Unit [2] Factor [5] Cost [4], [7] Unit [2] Factor [6] Cost [4], [7](1) Single-family - Typical (per DU)$2,039 1.000 $2,039 $1,707 1.000 $1,707 $7,145 1.000 $7,145(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA NA(3) Duplex (per DU) $2,039 0.857 $1,747 $1,707 0.857 $1,463 $7,145 0.595 $4,249(4) Townhome (per DU) $2,039 0.857 $1,747 $1,707 0.612 $1,045 $7,145 0.666 $4,755(5) Apartment (per DU) NA NA NA NA NA NA NA NA NA(6) School (per school) $2,039 46.429$94,646 $1,707 63.950 $109,173 $7,145 34.254 $244,760(7) Clubhouse (per clubhouse) $2,039 6.429$13,105 $1,707 9.404 $16,055 $7,145 20.392 $145,710(8) Commercial (per parcel) NA NA NA NA NA NA NA NA NA[1] Land uses represent the Dwelling Units and other property within Central Grande Reserve only.[2] From Table 8.[3] From Table 3.[4] Cost per equivalent unit multiiplied by equivalent unit factor.[5] From Table 4. [6] From Table 5. [7] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 b. NEIGHBORHOOD IMPROVEMENTS The costs for each neighborhood are grouped with other neighborhoods comprised of the same land use. Each neighborhood within the Grande Reserve Subdivision contains a single land use. Then, these costs are simply allocated on a Dwelling Unit basis because the land uses are sufficiently uniform that the public facilities usage factors do not vary within land use type. An estimate of probable costs for each neighborhood has been prepared by the developer's engineer, a summary of which is attached hereto as Exhibit A. The aggregated neighborhood costs by land use type are shown for SSA No. 2004-104 in Table 10 on the following page. TABLE 10SSA No. 2004-104CENTRAL GRANDE RESERVENEIGHBORHOOD IMPROVEMENTSCENTRAL GRANDE RESERVE - ALLOCATED COST BY LAND USESewer and Water Improvements Road Improvements Storm Sewer ImprovementsDwellingAllocated DwellingAllocated DwellingAllocatedLand Use [1] Total [2] Units [3] Cost [4], [5] Total [2] Units [3] Cost [4], [5] Total [2] Units [3] Cost [4], [5](1) Single-family - Typical (per DU) $5,061,000 723 $7,000 $3,742,053 723 $5,176 $2,530,500 723 $3,500(2) Single-family - Age Targeted (per DU) NA NA NA NA NA NA NA NA NA(3) Duplex (per DU) $1,030,400 224 $4,600 $756,000 224 $3,375 $358,400 224 $1,600(4) Townhome (per DU) $1,311,200 298 $4,400 $752,450 298 $2,525 $417,200 298 $1,400(5) Apartment (per DU) NA NA NA NA NA NA NA NA NA[1] Land uses represent the Dwelling Unit and other property within Central Grande Reserve only. [2] Exhibit A.[3] From Table 3.[4] Total cost divided by number of dwelling units.[5] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 24 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Aggregating the allocated costs in the preceding tables results in the total allocated costs by land use shown in Table 11 on the following page. TABLE 11 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - TOTAL ALLOCATED COST BY LAND USE Land Use [1] Total Community Neighborhood (1) Single-family - Typical (per DU) $26,806 $11,131 $15,676 (2) Single-family - Age Targeted (per DU) NA NA NA (3) Duplex (per DU) $17,239 $7,664 $9,575 (4) Townhome (per DU) $16,078 $7,753 $8,325 (5) Apartment (per DU) NA NA NA (6) School (per school) $459,699 $459,699 $0 (7) Clubhouse (per clubhouse) $176,410 $176,410 $0 [1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. Special Tax Roll and Report Page 26 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 4. SSA FUNDED COSTS The Eligible Improvements anticipated to be funded by SSA No. 2004- 104 including proceeds from the Second Series are shown in Table 12 on the following page. Note, with respect to SSA No. 2004-104, the developer will privately finance all of the improvements allocated to the School Property and the Clubhouse Property. Therefore, these properties are exempt from the Maximum Parcel Special Tax. TABLE 12SSA No. 2004-104CENTRAL GRANDE RESERVECOSTS FUNDED BY BONDSBY DEVELOPMENT AREA AND LAND USESSA No. 2004-104 CENTRAL GRANDE RESERVE FUNDED COSTSNORTH GRANDE RESERVE CENTRAL GRANDE RESERVE SOUTH GRANDE RESERVELand Use Total Community Neighborhood Total Community Neighborhood Total Community Neighborhood(1) Single-family Property (per DU) NA NA NA $18,641 $8,463 $10,178 NA NA NA(2) Duplex Property (per DU) NA NA NA $15,248 $5,975 $9,273 NA NA NA(3) Townhome Property (per DU) NA NA NA $12,880 $5,999 $6,882 NA NA NA(4) School Property (per school) NA NA NA $0 $0 $0 NA NA NA(5) Clubhouse Property (per clubhouse) NA NA NA $0 $0 $0 NA NA NA Special Tax Roll and Report Page 28 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2004-104, using the preceding methodology, is uniform for each land use and (ii) such allocation results in the same ratio of funded Eligible Improvements among the land use types, as shown in Section VII below. VI. BOND ASSUMPTIONS Total authorized bonded indebtedness is $35,000,000. It is anticipated that the Eligible Improvements will be financed through the issuance of two series of bonds. Bonds in the approximate amount of $13,200,000 and $16,700,000 are anticipated to be issued in November 2004 and January 2007, respectively. Issuance costs are estimated to be approximately five percent (5.0%) of the principal amount of the bonds. Each bond issue is estimated to include a reserve fund equal to approximately ten percent (10.0%) of the original principal amount of the bonds and approximately twenty-eight months of capitalized interest. The term of the bonds is expected to range from 28 to 30 years. Annual debt service payments will increase approximately 1.5% annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization (i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. The actual bonded indebtedness and consequently the amount of public improvements funded by SSA No. 2004-104 may increase or decrease depending on these variables. VII. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property and the Clubhouse Property will be financed by SSA No. 2004-104. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. Special Tax Roll and Report Page 29 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 A. EQUIVALENT UNITS When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the Eligible Improvement costs funded for such land uses and (ii) the associated Maximum Parcel Special Taxes required to pay debt service on the Bonds. In order to measure the relative difference in funded public improvement costs for each land use type, equivalent unit factors have been calculated for the Eligible Improvements to be funded by SSA No. 2004-104. Single-family Dwelling Units are deemed the typical residential unit and are assigned an equivalent unit factor of 1.00. The equivalent unit factors for other land use types are computed as the ratio of the funded Eligible Improvements for such land use type to the funded Eligible Improvements for a single-family Dwelling Unit. Equivalent unit calculations are shown in Table 13 on the following page. TABLE 13 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - EQUIVALENT UNITS FOR FUNDED COSTS BY LAND USE Equivalent Total Funded Unit Dwelling Equivalent Land Use Costs Factor Units Units (1) Single-family Property (per DU) $18,641 1.000 723 723.000 (2) Duplex Property (per DU) $15,248 0.818 224 183.232 (3) Townhome Property (per DU) $12,880 0.691 298 205.907 (4) School Property (per school) $0 0.000 NA 0.000 (5) Clubhouse Property (per clubhouse) $0 0.000 NA 0.000 Grand Total 1,245 1,112.139 Special Tax Roll and Report Page 31 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION The Maximum Parcel Special Tax is derived from the required Maximum Parcel Special Taxes for SSA No. 2004-104, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The Maximum Parcel Special Tax is computed in two steps. First, the Maximum Parcel Special Tax per equivalent unit is calculated. Then, that amount is multiplied by the applicable equivalent unit factor for each land use type. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section V, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2004-104 as required pursuant to the Act. These calculations are shown in Tables 14 and 15 on the following page. TABLE 14 SSA No. 2004-104 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX PER EQUIVALENT UNIT CALENDAR YEAR 2005 Maximum Required Parcel Maximum Special Tax Parcel Total Per Special Equivalent Equivalent Development Area Taxes Units Unit [1] Central Grande Reserve $2,334,285 1,112.139 $2,099 [1] Maximum Parcel Special Taxes divided by total equivalent units. TABLE 15 SSA No. 2004-106 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX CALENDAR YEAR 2005 Central Grande Reserve Maximum Parcel Special Tax Maximum Per Equivalent Parcel Equivalent Unit Special Land Use Unit Factor Tax [1] (1) Single-family Property (per DU) $2,099 1.000 $2,099.00 (2) Duplex Property (per DU) $2,099 0.818 $1,717.00 (3) Townhome Property (per DU) $2,099 0.691 $1,450.00 (4) School Property (per school) NA NA NA (5) Clubhouse Property (per clubhouse) NA NA NA [1] Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 33 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing in Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%) which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel by the applicable Maximum Parcel Special Tax. For each Calendar Year for which the Maximum Parcel Special Tax has been levied, the expected number of single- family, duplex, or townhome Dwelling Units shall be based on the most recent Concept Plan or Preliminary Plat in effect as of September 30 of that year. Subsequent to the recordation of the Final Plat but prior to the initial sale of each Dwelling Unit, the Maximum Parcel Special Tax for a lot of Residential Property shall be calculated by multiplying the Maximum Parcel Special Tax per Dwelling Unit by the applicable Maximum Parcel Special Tax determined pursuant to Table 15, as increased in accordance with Section VI.C above by the number of anticipated Dwelling Units to be constructed on such lot. (e.g., for a single-family lot, one Dwelling Unit is anticipated.) E. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2032 (to be collected in Calendar Year 2033). F. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. G. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit C attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with Special Tax Roll and Report Page 34 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. H. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Concept Plan, Preliminary Plat, Final Plat, or other event which reduces the anticipated number of Dwelling Units as shown in Section B of Exhibit C, attached hereto, then a Mandatory Special Tax Prepayment shall be calculated. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VIII. ABATEMENT METHODOLOGY AND COLLECTION A. ABATEMENT METHODOLOGY On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2005 and for each following Calendar Year, the City or its designee shall calculate the Special Tax Requirement. 1. Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Requirement will be funded only by the Maximum Parcel Special Taxes applicable to the First Series Property. The Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of First Series Property shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. The Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full. 2. Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, the Special Tax Requirement will be funded by the Maximum Parcel Special Taxes applicable to both the First Series Property and the Second Series Special Tax Roll and Report Page 35 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 Property. The Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the First Series and Second Series shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. Notwithstanding the above, if the Administrator determines there are sufficient moneys available pursuant to the Bond Indenture (i.e. capitalized interest) to pay the debt service on the Second Series for the bond year next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to the Second Series Property shall be abated in full and the Maximum Parcel Special Tax for the First Series Property shall be abated pursuant to Section VIII.A.1 above. B. COLLECTION PROCESS The Special Tax shall be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Maximum Parcel Special Tax levied against any Parcel. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2004-104. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Administrator regarding any error in respect to the Special Tax shall be final. Special Tax Roll and Report Page 36 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 IX. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2004-104 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\Grande Reserve\SSA Report\Central SSA\Central Fixed SSA Report 5.doc EXHIBIT A COST ESTIMATE SUMMARY FOR THE CENTRAL GRANDE RESERVE PROJECT EXHIBIT A SSA No. 2004-104 CENTRAL GRANDE RESERVE BREAKDOWN OF COST ESTIMATE FOR CENTRAL GRANDE RESERVE NBH 6 - 7 NBH 8 NBH 9 - 16 SCHOOL CLUBHOUSE IMPROVEMENTS TOTAL THM DUP SFH PROPERTY PROPERTY MASTER PLANNED IMPROVEMENTS ROADS BRISTOL $355,757 $55,448 $58,322 $219,696 $19,432 $2,858 KENNEDY $1,140,262 $177,721 $186,933 $704,165 $62,284 $9,159 MILL $614,902 $95,838 $100,806 $379,731 $33,587 $4,939 GALENA $304,353 $47,436 $49,895 $187,952 $16,625 $2,445 STATE ROUTE 34 $381,056 $59,391 $62,470 $235,320 $20,814 $3,061 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED ROAD $2,796,330 $435,835 $458,427 $1,726,864 $152,742 $22,462 WATER WATER TOWER $896,570 $187,209 $140,720 $529,901 $34,028 $4,712 TWO WELLS $686,357 $143,315 $107,727 $405,658 $26,050 $3,607 WELL HOUSE & TREATMENT $1,650,803 $344,696 $259,101 $975,676 $62,655 $8,675 GALENA ROAD WATERMAIN $326,716 $68,220 $51,280 $193,099 $12,400 $1,717 STATE ROUTE 34 WATERMAIN $253,268 $52,884 $39,752 $149,689 $9,613 $1,331 WATERMAIN BETWEEN WELLS $227,941 $47,595 $35,776 $134,720 $8,651 $1,198 ENGINEERING AND SURVEY TESTING $455,883 $95,191 $71,553 $269,441 $17,303 $2,396 LESS ESTIMATED RECAPTURE ($46,387) $0 $0 $0 ($40,746) ($5,642) -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED WATER $4,451,150 $939,110 $705,908 $2,658,185 $129,954 $17,994 COMMUNITY IMPROVEMENTS SANITARY SEWER ROAD ASSOCIATED $1,734,908 $362,258 $272,301 $1,025,384 $65,847 $9,117 LIFT STATION $361,500 $75,483 $56,739 $213,658 $13,720 $1,900 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY SEWER $2,096,408 $437,741 $329,040 $1,239,042 $79,567 $11,017 WATER ROAD ASSOCIATED $397,304 $82,959 $62,359 $234,819 $15,079 $2,088 GALENA WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 STATE ROUTE 34 WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY WATER $690,286 $144,135 $108,343 $407,981 $26,199 $3,628 STORM SEWER ROAD ASSOCIATED $1,111,399 $198,736 $133,461 $724,497 $34,282 $20,423 STORM SEWER MAIN $361,498 $64,642 $43,410 $235,653 $11,151 $6,643 STORM WATER DETENTION (EARTHWORK) $3,925,070 $701,865 $471,336 $2,558,670 $121,072 $72,127 STORM WATER MANAGEMENT $2,527,500 $451,957 $303,511 $1,647,624 $77,963 $46,446 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY STORM SEWER $7,925,468 $1,417,199 $951,717 $5,166,444 $244,468 $145,639 ROADS COLLECTOR ROADS $1,400,003 $218,204 $229,515 $864,567 $76,472 $11,246 EARTHWORK $142,772 $22,252 $23,406 $88,168 $7,799 $1,147 RIGHT OF WAY $455,914 $71,059 $74,742 $281,548 $24,903 $3,662 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY ROADS $1,998,689 $311,515 $327,662 $1,234,284 $109,173 $16,055 PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL COMMUNITY PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 NEIGHBORHOOD IMPROVEMENTS SANITARY SEWER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 WATER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 STORM SEWER $3,306,100 $417,200 $358,400 $2,530,500 $0 $0 ROADS $5,250,503 $752,450 $756,000 $3,742,053 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL NEIGHBORHOOD IMPROVEMENTS $15,959,203 $2,480,850 $2,144,800 $11,333,553 $0 $0 SOFT COSTS CONSTRUCTION MANAGEMENT $737,341 $125,779 $103,741 $488,946 $15,023 $3,852 PRELIMINARY ENGINEERING $60,860 $10,382 $8,563 $40,358 $1,240 $318 FINAL ENGINEERING $529,382 $89,303 $100,382 $334,856 $4,110 $731 VILLAGE ENGINEER REVIEW FEES $327,717 $55,903 $46,109 $217,316 $6,677 $1,712 OTHER PERMIT FEES $141,163 $24,080 $19,861 $93,608 $2,876 $738 TORNADO SIREN $38,785 $8,464 $6,362 $23,959 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL SOFT COSTS $1,835,249 $313,911 $285,018 $1,199,042 $29,926 $7,351 GRAND TOTAL COSTS $39,144,264 $6,783,967 $5,539,178 $25,824,944 $772,030 $224,145 NUMBER OF UNITS 1,245 298 224 723 NA NA EXHIBIT B SPECIAL TAX ROLL Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-11-300-005 02-11-400-005 02-14-100-007SFH DUP THM SFH DUP THM SFH DUP THM0 0 0 0 26 0 238 0 156$0 $0 $0 $0 $44,642 $0 $499,562 $0 $226,200$0 $0 $0 $0 $45,318 $0 $506,940 $0 $229,632$0 $0 $0 $0 $45,994 $0 $514,556 $0 $233,064$0 $0 $0 $0 $46,696 $0 $522,172 $0 $236,496$0 $0 $0 $0 $47,398 $0 $530,026 $0 $240,084$0 $0 $0 $0 $48,100 $0 $537,880 $0 $243,672$0 $0 $0 $0 $48,828 $0 $545,972 $0 $247,260$0 $0 $0 $0 $49,556 $0 $554,064 $0 $251,004$0 $0 $0 $0 $50,310 $0 $562,394 $0 $254,748$0 $0 $0 $0 $51,064 $0 $570,724 $0 $258,492$0 $0 $0 $0 $51,818 $0 $579,292 $0 $262,392$0 $0 $0 $0 $52,598 $0 $588,098 $0 $266,292$0 $0 $0 $0 $53,378 $0 $596,904 $0 $270,348$0 $0 $0 $0 $54,184 $0 $605,948 $0 $274,404$0 $0 $0 $0 $54,990 $0 $614,992 $0 $278,460$0 $0 $0 $0 $55,822 $0 $624,274 $0 $282,672$0 $0 $0 $0 $56,654 $0 $633,556 $0 $286,884$0 $0 $0 $0 $57,512 $0 $643,076 $0 $291,252$0 $0 $0 $0 $58,370 $0 $652,834 $0 $295,620$0 $0 $0 $0 $59,254 $0 $662,592 $0 $299,988$0 $0 $0 $0 $60,138 $0 $672,588 $0 $304,512$0 $0 $0 $0 $61,048 $0 $682,584 $0 $309,036$0 $0 $0 $0 $61,048 $0 $682,584 $0 $313,716$0 $0 $0 $0 $62,894 $0 $703,290 $0 $313,716$0 $0 $0 $0 $63,830 $0 $713,762 $0 $323,232$0 $0 $0 $0 $64,792 $0 $724,472 $0 $328,068$0 $0 $0 $0 $65,754 $0 $735,420 $0 $333,060$0 $0 $0 $0 $66,742 $0 $746,368 $0 $338,052 Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-14-100-009 02-14-201-001 02-14-352-001SFH DUP THM SFH DUP THM SFH DUP THM173 0 0 35 198 142 67 0 0$363,127 $0 $0 $73,465 $339,966 $205,900 $140,633 $0 $0$368,490 $0 $0 $74,550 $345,114 $209,024 $142,710 $0 $0$374,026 $0 $0 $75,670 $350,262 $212,148 $144,854 $0 $0$379,562 $0 $0 $76,790 $355,608 $215,272 $146,998 $0 $0$385,271 $0 $0 $77,945 $360,954 $218,538 $149,209 $0 $0$390,980 $0 $0 $79,100 $366,300 $221,804 $151,420 $0 $0$396,862 $0 $0 $80,290 $371,844 $225,070 $153,698 $0 $0$402,744 $0 $0 $81,480 $377,388 $228,478 $155,976 $0 $0$408,799 $0 $0 $82,705 $383,130 $231,886 $158,321 $0 $0$414,854 $0 $0 $83,930 $388,872 $235,294 $160,666 $0 $0$421,082 $0 $0 $85,190 $394,614 $238,844 $163,078 $0 $0$427,483 $0 $0 $86,485 $400,554 $242,394 $165,557 $0 $0$433,884 $0 $0 $87,780 $406,494 $246,086 $168,036 $0 $0$440,458 $0 $0 $89,110 $412,632 $249,778 $170,582 $0 $0$447,032 $0 $0 $90,440 $418,770 $253,470 $173,128 $0 $0$453,779 $0 $0 $91,805 $425,106 $257,304 $175,741 $0 $0$460,526 $0 $0 $93,170 $431,442 $261,138 $178,354 $0 $0$467,446 $0 $0 $94,570 $437,976 $265,114 $181,034 $0 $0$474,539 $0 $0 $96,005 $444,510 $269,090 $183,781 $0 $0$481,632 $0 $0 $97,440 $451,242 $273,066 $186,528 $0 $0$488,898 $0 $0 $98,910 $457,974 $277,184 $189,342 $0 $0$496,164 $0 $0 $100,380 $464,904 $281,302 $192,156 $0 $0$496,164 $0 $0 $100,380 $464,904 $285,562 $192,156 $0 $0$511,215 $0 $0 $103,425 $478,962 $285,562 $197,985 $0 $0$518,827 $0 $0 $104,965 $486,090 $294,224 $200,933 $0 $0$526,612 $0 $0 $106,540 $493,416 $298,626 $203,948 $0 $0$534,570 $0 $0 $108,150 $500,742 $303,170 $207,030 $0 $0$542,528 $0 $0 $109,760 $508,266 $307,714 $210,112 $0 $0 Levied Maximum Parcel SpecialCalendar Tax Per Dwelling Unit [1]YearSFDUPTHM2005 $2,099.00 $1,717.00 $1,450.002006 $2,130.00 $1,743.00 $1,472.002007 $2,162.00 $1,769.00 $1,494.002008 $2,194.00 $1,796.00 $1,516.002009 $2,227.00 $1,823.00 $1,539.002010 $2,260.00 $1,850.00 $1,562.002011 $2,294.00 $1,878.00 $1,585.002012 $2,328.00 $1,906.00 $1,609.002013 $2,363.00 $1,935.00 $1,633.002014 $2,398.00 $1,964.00 $1,657.002015 $2,434.00 $1,993.00 $1,682.002016 $2,471.00 $2,023.00 $1,707.002017 $2,508.00 $2,053.00 $1,733.002018 $2,546.00 $2,084.00 $1,759.002019 $2,584.00 $2,115.00 $1,785.002020 $2,623.00 $2,147.00 $1,812.002021 $2,662.00 $2,179.00 $1,839.002022 $2,702.00 $2,212.00 $1,867.002023 $2,743.00 $2,245.00 $1,895.002024 $2,784.00 $2,279.00 $1,923.002025 $2,826.00 $2,313.00 $1,952.002026 $2,868.00 $2,348.00 $1,981.002027 $2,868.00 $2,348.00 $2,011.002028 $2,955.00 $2,419.00 $2,011.002029 $2,999.00 $2,455.00 $2,072.002030 $3,044.00 $2,492.00 $2,103.002031 $3,090.00 $2,529.00 $2,135.002032 $3,136.00 $2,567.00 $2,167.00[1] SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLESSA No. 2004-104CENTRAL GRANDE RESERVESPECIAL TAX ROLLCALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032Permanent Index Number02-15-477-001 02-23-126-001 02-23-201-001SFH DUP THM SFH DUP THM SFH DUP THM GRAND0 0 0 187 0 0 23 0 0 TOTAL$0 $0 $0 $392,513 $0 $0 $48,277 $0 $0 $2,334,285.00$0 $0 $0 $398,310 $0 $0 $48,990 $0 $0 $2,369,078.00$0 $0 $0 $404,294 $0 $0 $49,726 $0 $0 $2,404,594.00$0 $0 $0 $410,278 $0 $0 $50,462 $0 $0 $2,440,334.00$0 $0 $0 $416,449 $0 $0 $51,221 $0 $0 $2,477,095.00$0 $0 $0 $422,620 $0 $0 $51,980 $0 $0 $2,513,856.00$0 $0 $0 $428,978 $0 $0 $52,762 $0 $0 $2,551,564.00$0 $0 $0 $435,336 $0 $0 $53,544 $0 $0 $2,589,570.00$0 $0 $0 $441,881 $0 $0 $54,349 $0 $0 $2,628,523.00$0 $0 $0 $448,426 $0 $0 $55,154 $0 $0 $2,667,476.00$0 $0 $0 $455,158 $0 $0 $55,982 $0 $0 $2,707,450.00$0 $0 $0 $462,077 $0 $0 $56,833 $0 $0 $2,748,371.00$0 $0 $0 $468,996 $0 $0 $57,684 $0 $0 $2,789,590.00$0 $0 $0 $476,102 $0 $0 $58,558 $0 $0 $2,831,756.00$0 $0 $0 $483,208 $0 $0 $59,432 $0 $0 $2,873,922.00$0 $0 $0 $490,501 $0 $0 $60,329 $0 $0 $2,917,333.00$0 $0 $0 $497,794 $0 $0 $61,226 $0 $0 $2,960,744.00$0 $0 $0 $505,274 $0 $0 $62,146 $0 $0 $3,005,400.00$0 $0 $0 $512,941 $0 $0 $63,089 $0 $0 $3,050,779.00$0 $0 $0 $520,608 $0 $0 $64,032 $0 $0 $3,096,382.00$0 $0 $0 $528,462 $0 $0 $64,998 $0 $0 $3,143,006.00$0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,189,854.00$0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,198,794.00$0 $0 $0 $552,585 $0 $0 $67,965 $0 $0 $3,277,599.00$0 $0 $0 $560,813 $0 $0 $68,977 $0 $0 $3,335,653.00$0 $0 $0 $569,228 $0 $0 $70,012 $0 $0 $3,385,714.00$0 $0 $0 $577,830 $0 $0 $71,070 $0 $0 $3,436,796.00$0 $0 $0 $586,432 $0 $0 $72,128 $0 $0 $3,488,102.00 EXHIBIT C PREPAYMENT OF MAXIMUM PARCEL SPECIAL TAX C-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VII.G of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Special Tax Bond Prepayment Prior to the Issuance of any Bonds The Special Tax Bond Prepayment for Residential Property prior to the issuance of any Bonds shall equal the amounts shown in Table A-1 below, subject to changes as described in Section V.D of the Report. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel as shown on the applicable approved Concept Plan, Preliminary Plat, or Final Plat whichever is the most recent by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE Land Use Special Tax Bond Prepayment per Dwelling Unit Single-family Property $18,641 / DU Duplex Property $15,248 / DU Townhome Property $12,880 / DU 2. First Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment for a Parcel of First Series Property means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, (4) Fees and (b) minus the Reserve Fund Credit where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and C-2 equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for First Series Property, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) of First Series Property that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2004-104 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. 3. Second Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated pursuant to the preceding Section A.1. 4. After the Issuance of the Second Series After the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of First Series Property or Second Series Property shall be calculated pursuant to the preceding Section A.2 substituting the Maximum Parcel Special Taxes for SSA No. 2004-104 for the Maximum Parcel Special Taxes for First Series Property when computing Principal. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the appropriate preceding prepayment section substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing C-3 Principal, as applicable. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. B. MANDATORY PREPAYMENT 1. Mandatory Special Tax Prepayment Calculation Prior to the Issuance of the Second Series Pursuant to Section VII.H of the Report, the Maximum Parcel Special Tax must be prepaid if at any time prior to the issuance of the Second Series the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-1 below for First Series Property. TABLE B-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS FIRST SERIES PROPERTY Land Use Dwelling Units Single-family Property 490 Duplex Property 0 Townhome Property 0 The Mandatory Special Tax Prepayment amount for First Series Property will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The Mandatory Special Tax Prepayment does not apply to Second Series Property prior to the issuance of the Second Series. 2. Mandatory Special Tax Prepayment Calculation Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-2 on the following page for Residential Property, as may be amended per Section B.3 below, then a Mandatory Special Tax Prepayment shall be calculated. C-4 TABLE B-2 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS SSA NO. 2004-104 (FIRST SERIES PROPERTY AND SECOND SERIES PROPERTY) Land Use Dwelling Units Single-family Property 723 Duplex Property 224 Townhome Property 298 The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.4 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. 3. Changes to Projected Number of Dwelling Units Prior to the Issuance of the Second Series The projected number of Dwelling Units for SSA No. 2004-104 as shown in Table B-2 above may be modified provided any such changes to the projected number of Dwelling Units is submitted to and approved by the Administrator prior to the issuance of the Second Series. Notwithstanding the above, the amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. The Mandatory Special Tax Prepayment shall be levied and collected pursuant to Section VII.H and Section VIII.B of the Report. The sum of the amounts calculated in Section A and Section B above shall be paid to the City, deposited with the trustee, and used to redeem Bonds and/or pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. EXHIBIT D CONCEPT PLAN APPENDIX G United City of Yorkville SSA No.2004-104 Administration Report (Levy Year 2020) 20 20 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot Series 1 Single Family Property 02-14-353-001 $566.62SFD1 $2,056.38228$2,623.00 02-14-353-002 $566.62SFD1 $2,056.38229$2,623.00 02-14-353-003 $566.62SFD1 $2,056.38230$2,623.00 02-14-353-005 $566.62SFD1 $2,056.38232$2,623.00 02-14-353-007 $566.62SFD1 $2,056.38234$2,623.00 02-14-353-008 $566.62SFD1 $2,056.38235$2,623.00 02-14-353-009 $566.62SFD1 $2,056.38236$2,623.00 02-14-353-010 $566.62SFD1 $2,056.38237$2,623.00 02-14-353-011 $566.62SFD1 $2,056.38238$2,623.00 02-14-353-012 $566.62SFD1 $2,056.38239$2,623.00 02-14-353-018 $566.62SFD1 $2,056.38245$2,623.00 02-14-353-019 $566.62SFD1 $2,056.38246$2,623.00 02-14-353-020 $566.62SFD1 $2,056.38247$2,623.00 02-14-353-021 $566.62SFD1 $2,056.38248$2,623.00 02-14-353-022 $566.62SFD1 $2,056.38249$2,623.00 02-14-353-023 $566.62SFD1 $2,056.38250$2,623.00 02-14-353-024 $566.62SFD1 $2,056.38251$2,623.00 02-14-353-025 $566.62SFD1 $2,056.38252$2,623.00 02-14-353-026 $566.62SFD1 $2,056.38253$2,623.00 02-14-353-027 $566.62SFD1 $2,056.38254$2,623.00 02-14-353-028 $566.62SFD1 $2,056.38255$2,623.00 02-14-353-029 $566.62SFD1 $2,056.38256$2,623.00 02-14-353-030 $566.62SFD1 $2,056.38257$2,623.00 02-14-353-031 $566.62SFD1 $2,056.38258$2,623.00 02-14-353-032 $566.62SFD1 $2,056.38259$2,623.00 02-14-354-001 $566.62SFD1 $2,056.38272$2,623.00 02-14-354-002 $566.62SFD1 $2,056.38271$2,623.00 02-14-354-003 $566.62SFD1 $2,056.38270$2,623.00 02-14-354-004 $566.62SFD1 $2,056.38269$2,623.00 02-14-354-005 $566.62SFD1 $2,056.38268$2,623.00 02-14-354-006 $566.62SFD1 $2,056.38267$2,623.00 02-14-354-007 $566.62SFD1 $2,056.38266$2,623.00 02-14-354-008 $566.62SFD1 $2,056.38265$2,623.00 02-14-354-009 $566.62SFD1 $2,056.38264$2,623.00 02-14-354-010 $566.62SFD1 $2,056.38263$2,623.00 02-14-354-011 $566.62SFD1 $2,056.38262$2,623.00 02-14-354-012 $566.62SFD1 $2,056.38261$2,623.00 02-14-354-013 $566.62SFD1 $2,056.38302$2,623.00 02-14-354-014 $566.62SFD1 $2,056.38301$2,623.00 02-14-354-015 $566.62SFD1 $2,056.38300$2,623.00 02-14-354-017 $566.62SFD1 $2,056.38 298 $2,623.00 02-14-354-018 $566.62SFD1 $2,056.38297$2,623.00 02-14-354-019 $566.62SFD1 $2,056.38296$2,623.00 02-14-354-020 $566.62SFD1 $2,056.38295$2,623.00 02-14-354-021 $566.62SFD1 $2,056.38294$2,623.00 02-14-355-001 $566.62SFD1 $2,056.38283$2,623.00 11/6/20 1:11PM Page 1 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-355-002 $566.62SFD 1 $2,056.38282 $2,623.00 02-14-355-003 $566.62SFD 1 $2,056.38281 $2,623.00 02-14-355-004 $566.62SFD 1 $2,056.38280 $2,623.00 02-14-357-001 $566.62SFD 1 $2,056.38330 $2,623.00 02-14-358-001 $566.62SFD 1 $2,056.38313 $2,623.00 02-14-358-002 $566.62SFD 1 $2,056.38312 $2,623.00 02-14-358-003 $566.62SFD 1 $2,056.38311 $2,623.00 02-14-375-002 $566.62SFD 1 $2,056.38489 $2,623.00 02-14-375-003 $566.62SFD 1 $2,056.38488 $2,623.00 02-14-375-004 $566.62SFD 1 $2,056.38487 $2,623.00 02-14-375-005 $566.62SFD 1 $2,056.38486 $2,623.00 02-14-375-006 $566.62SFD 1 $2,056.38485 $2,623.00 02-14-375-007 $566.62SFD 1 $2,056.38484 $2,623.00 02-14-375-008 $566.62SFD 1 $2,056.38483 $2,623.00 02-14-376-001 $566.62SFD 1 $2,056.38466 $2,623.00 02-14-376-007 $566.62SFD 1 $2,056.38472 $2,623.00 02-14-376-008 $566.62SFD 1 $2,056.38473 $2,623.00 02-14-376-009 $566.62SFD 1 $2,056.38474 $2,623.00 02-14-376-010 $566.62SFD 1 $2,056.38475 $2,623.00 02-14-376-015 $566.62SFD 1 $2,056.38480 $2,623.00 02-14-376-016 $566.62SFD 1 $2,056.38481 $2,623.00 02-14-376-017 $566.62SFD 1 $2,056.38454 $2,623.00 02-14-376-018 $566.62SFD 1 $2,056.38455 $2,623.00 02-14-376-019 $566.62SFD 1 $2,056.38456 $2,623.00 02-14-376-020 $566.62SFD 1 $2,056.38457 $2,623.00 02-14-376-023 $566.62SFD 1 $2,056.38460 $2,623.00 02-14-376-024 $566.62SFD 1 $2,056.38461 $2,623.00 02-14-376-025 $566.62SFD 1 $2,056.38462 $2,623.00 02-14-376-026 $566.62SFD 1 $2,056.38463 $2,623.00 02-14-376-027 $566.62SFD 1 $2,056.38464 $2,623.00 02-14-376-028 $566.62SFD 1 $2,056.38465 $2,623.00 02-14-377-001 $566.62SFD 1 $2,056.38428 $2,623.00 02-14-377-002 $566.62SFD 1 $2,056.38429 $2,623.00 02-14-377-004 $566.62SFD 1 $2,056.38431 $2,623.00 02-14-377-005 $566.62SFD 1 $2,056.38432 $2,623.00 02-14-377-006 $566.62SFD 1 $2,056.38433 $2,623.00 02-14-377-007 $566.62SFD 1 $2,056.38434 $2,623.00 02-14-377-008 $566.62SFD 1 $2,056.38435 $2,623.00 02-14-377-009 $566.62SFD 1 $2,056.38436 $2,623.00 02-14-377-010 $566.62SFD 1 $2,056.38437 $2,623.00 02-14-377-011 $566.62SFD 1 $2,056.38438 $2,623.00 02-14-377-012 $566.62SFD 1 $2,056.38439 $2,623.00 02-14-377-013 $566.62SFD 1 $2,056.38440 $2,623.00 02-14-377-014 $566.62SFD 1 $2,056.38441 $2,623.00 02-14-377-016 $566.62SFD 1 $2,056.38443 $2,623.00 02-14-377-020 $566.62SFD 1 $2,056.38447 $2,623.00 02-14-377-021 $566.62SFD 1 $2,056.38448 $2,623.00 11/6/20 1:12PM Page 2 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-377-022 $566.62SFD 1 $2,056.38449 $2,623.00 02-14-377-023 $566.62SFD 1 $2,056.38450 $2,623.00 02-14-377-024 $566.62SFD 1 $2,056.38451 $2,623.00 02-14-402-004 $566.62SFD 1 $2,056.38390 $2,623.00 02-14-402-005 $566.62SFD 1 $2,056.38389 $2,623.00 02-14-402-007 $566.62SFD 1 $2,056.38387 $2,623.00 02-14-402-008 $566.62SFD 1 $2,056.38386 $2,623.00 02-14-402-009 $566.62SFD 1 $2,056.38385 $2,623.00 02-14-402-012 $566.62SFD 1 $2,056.38382 $2,623.00 02-14-402-018 $566.62SFD 1 $2,056.38376 $2,623.00 02-14-403-006 $566.62SFD 1 $2,056.38399 $2,623.00 02-14-403-014 $566.62SFD 1 $2,056.38407 $2,623.00 02-14-403-015 $566.62SFD 1 $2,056.38408 $2,623.00 02-14-403-016 $566.62SFD 1 $2,056.38409 $2,623.00 02-14-403-017 $566.62SFD 1 $2,056.38410 $2,623.00 02-14-403-018 $566.62SFD 1 $2,056.38411 $2,623.00 02-14-403-019 $566.62SFD 1 $2,056.38412 $2,623.00 02-14-403-020 $566.62SFD 1 $2,056.38413 $2,623.00 02-14-403-021 $566.62SFD 1 $2,056.38414 $2,623.00 02-14-403-023 $566.62SFD 1 $2,056.38416 $2,623.00 02-14-403-024 $566.62SFD 1 $2,056.38417 $2,623.00 02-14-403-026 $566.62SFD 1 $2,056.38419 $2,623.00 02-14-404-002 $566.62SFD 1 $2,056.38345 $2,623.00 02-14-404-013 $566.62SFD 1 $2,056.38356 $2,623.00 02-14-404-014 $566.62SFD 1 $2,056.38357 $2,623.00 02-14-404-015 $566.62SFD 1 $2,056.38358 $2,623.00 02-14-404-016 $566.62SFD 1 $2,056.38359 $2,623.00 02-14-404-018 $566.62SFD 1 $2,056.38361 $2,623.00 02-14-404-019 $566.62SFD 1 $2,056.38362 $2,623.00 02-14-404-020 $566.62SFD 1 $2,056.38363 $2,623.00 02-14-404-021 $566.62SFD 1 $2,056.38364 $2,623.00 02-14-404-022 $566.62SFD 1 $2,056.38365 $2,623.00 02-14-404-023 $566.62SFD 1 $2,056.38366 $2,623.00 02-14-404-024 $566.62SFD 1 $2,056.38367 $2,623.00 02-14-404-025 $566.62SFD 1 $2,056.38368 $2,623.00 02-14-404-026 $566.62SFD 1 $2,056.38369 $2,623.00 02-14-404-028 $566.62SFD 1 $2,056.38371 $2,623.00 02-14-404-030 $566.62SFD 1 $2,056.38373 $2,623.00 02-14-404-031 $566.62SFD 1 $2,056.38374 $2,623.00 02-14-454-002 $566.62SFD 1 $2,056.3891 $2,623.00 02-14-454-003 $566.62SFD 1 $2,056.3892 $2,623.00 02-14-454-005 $566.62SFD 1 $2,056.3894 $2,623.00 02-14-454-008 $566.62SFD 1 $2,056.3897 $2,623.00 02-14-454-010 $566.62SFD 1 $2,056.3899 $2,623.00 02-14-454-011 $566.62SFD 1 $2,056.38100 $2,623.00 02-14-454-012 $566.62SFD 1 $2,056.38101 $2,623.00 02-14-454-013 $566.62SFD 1 $2,056.38102 $2,623.00 11/6/20 1:12PM Page 3 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-454-014 $566.62SFD 1 $2,056.38103 $2,623.00 02-14-455-001 $566.62SFD 1 $2,056.38168 $2,623.00 02-14-455-002 $566.62SFD 1 $2,056.38167 $2,623.00 02-14-455-003 $566.62SFD 1 $2,056.38166 $2,623.00 02-14-455-004 $566.62SFD 1 $2,056.38165 $2,623.00 02-14-455-005 $566.62SFD 1 $2,056.38164 $2,623.00 02-14-455-006 $566.62SFD 1 $2,056.38163 $2,623.00 02-14-455-007 $566.62SFD 1 $2,056.38162 $2,623.00 02-14-455-008 $566.62SFD 1 $2,056.38161 $2,623.00 02-14-455-009 $566.62SFD 1 $2,056.38160 $2,623.00 02-14-455-010 $566.62SFD 1 $2,056.38159 $2,623.00 02-14-455-011 $566.62SFD 1 $2,056.38158 $2,623.00 02-14-455-012 $566.62SFD 1 $2,056.38157 $2,623.00 02-14-455-013 $566.62SFD 1 $2,056.38156 $2,623.00 02-14-455-014 $566.62SFD 1 $2,056.38155 $2,623.00 02-14-455-015 $566.62SFD 1 $2,056.38177 $2,623.00 02-14-455-017 $566.62SFD 1 $2,056.38175 $2,623.00 02-14-455-018 $566.62SFD 1 $2,056.38174 $2,623.00 02-14-455-023 $566.62SFD 1 $2,056.38169 $2,623.00 02-14-456-001 $566.62SFD 1 $2,056.38154 $2,623.00 02-14-456-002 $566.62SFD 1 $2,056.38153 $2,623.00 02-14-457-001 $566.62SFD 1 $2,056.38147 $2,623.00 02-14-457-002 $566.62SFD 1 $2,056.38146 $2,623.00 02-14-457-003 $566.62SFD 1 $2,056.38145 $2,623.00 02-14-457-004 $566.62SFD 1 $2,056.38144 $2,623.00 02-14-457-005 $566.62SFD 1 $2,056.38143 $2,623.00 02-14-457-006 $566.62SFD 1 $2,056.38142 $2,623.00 02-14-457-007 $566.62SFD 1 $2,056.38141 $2,623.00 02-14-457-009 $566.62SFD 1 $2,056.38139 $2,623.00 02-14-457-010 $566.62SFD 1 $2,056.38138 $2,623.00 02-14-457-011 $566.62SFD 1 $2,056.38137 $2,623.00 02-14-457-012 $566.62SFD 1 $2,056.38136 $2,623.00 02-23-124-004 $566.62SFD 1 $2,056.3835 $2,623.00 02-23-124-005 $566.62SFD 1 $2,056.3834 $2,623.00 02-23-129-016 $566.62SFD 1 $2,056.3816 $2,623.00 02-23-129-017 $566.62SFD 1 $2,056.3817 $2,623.00 02-23-129-018 $566.62SFD 1 $2,056.3818 $2,623.00 02-23-129-019 $566.62SFD 1 $2,056.3819 $2,623.00 02-23-129-020 $566.62SFD 1 $2,056.3820 $2,623.00 02-23-129-022 $566.62SFD 1 $2,056.3822 $2,623.00 02-23-129-023 $566.62SFD 1 $2,056.3823 $2,623.00 02-23-129-024 $566.62SFD 1 $2,056.3824 $2,623.00 02-23-129-026 $566.62SFD 1 $2,056.3826 $2,623.00 02-23-129-028 $566.62SFD 1 $2,056.3828 $2,623.00 02-23-129-030 $566.62SFD 1 $2,056.3830 $2,623.00 02-23-130-001 $566.62SFD 1 $2,056.3863 $2,623.00 02-23-130-002 $566.62SFD 1 $2,056.3864 $2,623.00 11/6/20 1:12PM Page 4 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-23-130-004 $566.62SFD 1 $2,056.3866 $2,623.00 02-23-130-007 $566.62SFD 1 $2,056.3869 $2,623.00 02-23-130-008 $566.62SFD 1 $2,056.3870 $2,623.00 02-23-130-011 $566.62SFD 1 $2,056.3873 $2,623.00 02-23-130-012 $566.62SFD 1 $2,056.3874 $2,623.00 02-23-130-013 $566.62SFD 1 $2,056.3875 $2,623.00 02-23-130-014 $566.62SFD 1 $2,056.3876 $2,623.00 02-23-130-015 $566.62SFD 1 $2,056.3877 $2,623.00 02-23-201-002 $566.62SFD 1 $2,056.38135 $2,623.00 02-23-201-003 $566.62SFD 1 $2,056.38134 $2,623.00 02-23-201-004 $566.62SFD 1 $2,056.38133 $2,623.00 02-23-201-005 $566.62SFD 1 $2,056.38132 $2,623.00 02-23-201-007 $566.62SFD 1 $2,056.38130 $2,623.00 02-23-201-010 $566.62SFD 1 $2,056.38127 $2,623.00 02-23-201-011 $566.62SFD 1 $2,056.38126 $2,623.00 02-23-201-012 $566.62SFD 1 $2,056.38125 $2,623.00 02-23-201-013 $566.62SFD 1 $2,056.38124 $2,623.00 02-23-201-014 $566.62SFD 1 $2,056.38152 $2,623.00 02-23-201-015 $566.62SFD 1 $2,056.38151 $2,623.00 02-23-201-016 $566.62SFD 1 $2,056.38150 $2,623.00 02-23-201-017 $566.62SFD 1 $2,056.38149 $2,623.00 02-23-201-018 $566.62SFD 1 $2,056.38148 $2,623.00 02-23-203-005 $566.62SFD 1 $2,056.38114 $2,623.00 02-23-203-006 $566.62SFD 1 $2,056.38113 $2,623.00 02-23-203-007 $566.62SFD 1 $2,056.38112 $2,623.00 02-23-203-008 $566.62SFD 1 $2,056.38111 $2,623.00 02-23-203-009 $566.62SFD 1 $2,056.38110 $2,623.00 02-23-203-010 $566.62SFD 1 $2,056.38109 $2,623.00 02-23-203-011 $566.62SFD 1 $2,056.38108 $2,623.00 02-23-203-012 $566.62SFD 1 $2,056.38107 $2,623.00 02-23-203-013 $566.62SFD 1 $2,056.38106 $2,623.00 02-23-203-014 $566.62SFD 1 $2,056.38105 $2,623.00 02-23-203-015 $566.62SFD 1 $2,056.38104 $2,623.00 Subtotal $452,403.60220 $124,656.40$577,060.00 Single Family Property - Partial Prepayment (96.01%) 02-14-354-016 $2,540.94PREPAY96 1 $82.06299 $2,623.00 Subtotal $82.061 $2,540.94$2,623.00 Single Family Property - Partial Prepayment (34.31%) 02-23-129-002 $1,272.16PREPAY34 1 $1,350.842 $2,623.00 Subtotal $1,350.841 $1,272.16$2,623.00 Series 2 Single Family Property 02-14-170-001 $2,623.00SFD 1 $0.00501 $2,623.00 02-14-170-002 $2,623.00SFD 1 $0.00502 $2,623.00 02-14-170-003 $2,623.00SFD 1 $0.00503 $2,623.00 02-14-170-004 $2,623.00SFD 1 $0.00504 $2,623.00 02-14-170-005 $2,623.00SFD 1 $0.00505 $2,623.00 11/6/20 1:12PM Page 5 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-170-006 $2,623.00SFD 1 $0.00506 $2,623.00 02-14-170-007 $2,623.00SFD 1 $0.00507 $2,623.00 02-14-170-008 $2,623.00SFD 1 $0.00508 $2,623.00 02-14-170-009 $2,623.00SFD 1 $0.00509 $2,623.00 02-14-170-010 $2,623.00SFD 1 $0.00510 $2,623.00 02-14-170-011 $2,623.00SFD 1 $0.00511 $2,623.00 02-14-170-012 $2,623.00SFD 1 $0.00512 $2,623.00 02-14-170-013 $2,623.00SFD 1 $0.00513 $2,623.00 02-14-170-014 $2,623.00SFD 1 $0.00514 $2,623.00 02-14-171-001 $2,623.00SFD 1 $0.00500 $2,623.00 02-14-171-002 $2,623.00SFD 1 $0.00499 $2,623.00 02-14-171-003 $2,623.00SFD 1 $0.00498 $2,623.00 02-14-171-004 $2,623.00SFD 1 $0.00497 $2,623.00 02-14-171-005 $2,623.00SFD 1 $0.00496 $2,623.00 02-14-171-006 $2,623.00SFD 1 $0.00495 $2,623.00 02-14-171-007 $2,623.00SFD 1 $0.00494 $2,623.00 02-14-171-008 $2,623.00SFD 1 $0.00493 $2,623.00 02-14-171-009 $2,623.00SFD 1 $0.00492 $2,623.00 02-14-171-010 $2,623.00SFD 1 $0.00491 $2,623.00 02-14-172-001 $2,623.00SFD 1 $0.00588 $2,623.00 02-14-172-002 $2,623.00SFD 1 $0.00587 $2,623.00 02-14-172-003 $2,623.00SFD 1 $0.00586 $2,623.00 02-14-172-004 $2,623.00SFD 1 $0.00585 $2,623.00 02-14-172-005 $2,623.00SFD 1 $0.00584 $2,623.00 02-14-172-006 $2,623.00SFD 1 $0.00583 $2,623.00 02-14-173-001 $2,623.00SFD 1 $0.00573 $2,623.00 02-14-173-002 $2,623.00SFD 1 $0.00574 $2,623.00 02-14-173-003 $2,623.00SFD 1 $0.00575 $2,623.00 02-14-173-004 $2,623.00SFD 1 $0.00576 $2,623.00 02-14-173-005 $2,623.00SFD 1 $0.00577 $2,623.00 02-14-173-006 $2,623.00SFD 1 $0.00578 $2,623.00 02-14-174-001 $2,623.00SFD 1 $0.00572 $2,623.00 02-14-174-002 $2,623.00SFD 1 $0.00571 $2,623.00 02-14-174-003 $2,623.00SFD 1 $0.00570 $2,623.00 02-14-174-004 $2,623.00SFD 1 $0.00569 $2,623.00 02-14-174-005 $2,623.00SFD 1 $0.00568 $2,623.00 02-14-174-006 $2,623.00SFD 1 $0.00567 $2,623.00 02-14-174-007 $2,623.00SFD 1 $0.00566 $2,623.00 02-14-174-008 $2,623.00SFD 1 $0.00557 $2,623.00 02-14-174-009 $2,623.00SFD 1 $0.00556 $2,623.00 02-14-174-010 $2,623.00SFD 1 $0.00555 $2,623.00 02-14-174-011 $2,623.00SFD 1 $0.00554 $2,623.00 02-14-174-012 $2,623.00SFD 1 $0.00553 $2,623.00 02-14-174-013 $2,623.00SFD 1 $0.00552 $2,623.00 02-14-174-014 $2,623.00SFD 1 $0.00551 $2,623.00 02-14-174-015 $2,623.00SFD 1 $0.00550 $2,623.00 02-14-175-001 $2,623.00SFD 1 $0.00549 $2,623.00 11/6/20 1:12PM Page 6 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-175-002 $2,623.00SFD 1 $0.00548 $2,623.00 02-14-175-003 $2,623.00SFD 1 $0.00547 $2,623.00 02-14-175-004 $2,623.00SFD 1 $0.00546 $2,623.00 02-14-175-005 $2,623.00SFD 1 $0.00545 $2,623.00 02-14-175-006 $2,623.00SFD 1 $0.00544 $2,623.00 02-14-175-007 $2,623.00SFD 1 $0.00543 $2,623.00 02-14-175-008 $2,623.00SFD 1 $0.00542 $2,623.00 02-14-175-009 $2,623.00SFD 1 $0.00541 $2,623.00 02-14-225-001 $2,623.00SFD 1 $0.00703 $2,623.00 02-14-225-002 $2,623.00SFD 1 $0.00704 $2,623.00 02-14-225-003 $2,623.00SFD 1 $0.00705 $2,623.00 02-14-225-004 $2,623.00SFD 1 $0.00706 $2,623.00 02-14-225-005 $2,623.00SFD 1 $0.00707 $2,623.00 02-14-225-006 $2,623.00SFD 1 $0.00708 $2,623.00 02-14-225-007 $2,623.00SFD 1 $0.00709 $2,623.00 02-14-225-008 $2,623.00SFD 1 $0.00710 $2,623.00 02-14-225-009 $2,623.00SFD 1 $0.00711 $2,623.00 02-14-227-001 $2,623.00SFD 1 $0.00712 $2,623.00 02-14-227-002 $2,623.00SFD 1 $0.00713 $2,623.00 02-14-227-003 $2,623.00SFD 1 $0.00714 $2,623.00 02-14-227-004 $2,623.00SFD 1 $0.00715 $2,623.00 02-14-227-005 $2,623.00SFD 1 $0.00716 $2,623.00 02-14-227-006 $2,623.00SFD 1 $0.00717 $2,623.00 02-14-227-007 $2,623.00SFD 1 $0.00718 $2,623.00 02-14-227-008 $2,623.00SFD 1 $0.00719 $2,623.00 02-14-227-009 $2,623.00SFD 1 $0.00720 $2,623.00 02-14-227-010 $2,623.00SFD 1 $0.00721 $2,623.00 02-14-227-011 $2,623.00SFD 1 $0.00722 $2,623.00 02-14-227-012 $2,623.00SFD 1 $0.00723 $2,623.00 02-14-228-001 $2,623.00SFD 1 $0.00596 $2,623.00 02-14-228-002 $2,623.00SFD 1 $0.00595 $2,623.00 02-14-228-003 $2,623.00SFD 1 $0.00594 $2,623.00 02-14-228-004 $2,623.00SFD 1 $0.00593 $2,623.00 02-14-228-005 $2,623.00SFD 1 $0.00592 $2,623.00 02-14-228-006 $2,623.00SFD 1 $0.00591 $2,623.00 02-14-228-007 $2,623.00SFD 1 $0.00590 $2,623.00 02-14-228-008 $2,623.00SFD 1 $0.00589 $2,623.00 02-14-253-001 $2,623.00SFD 1 $0.00663 $2,623.00 02-14-253-002 $2,623.00SFD 1 $0.00662 $2,623.00 02-14-253-003 $2,623.00SFD 1 $0.00661 $2,623.00 02-14-253-004 $2,623.00SFD 1 $0.00660 $2,623.00 02-14-253-005 $2,623.00SFD 1 $0.00659 $2,623.00 02-14-253-006 $2,623.00SFD 1 $0.00658 $2,623.00 02-14-253-007 $2,623.00SFD 1 $0.00657 $2,623.00 02-14-253-008 $2,623.00SFD 1 $0.00656 $2,623.00 02-14-253-009 $2,623.00SFD 1 $0.00655 $2,623.00 02-14-253-010 $2,623.00SFD 1 $0.00654 $2,623.00 11/6/20 1:12PM Page 7 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-253-011 $2,623.00SFD 1 $0.00653 $2,623.00 02-14-253-012 $2,623.00SFD 1 $0.00652 $2,623.00 02-14-253-013 $2,623.00SFD 1 $0.00651 $2,623.00 02-14-253-014 $2,623.00SFD 1 $0.00650 $2,623.00 02-14-253-015 $2,623.00SFD 1 $0.00649 $2,623.00 02-14-253-016 $2,623.00SFD 1 $0.00648 $2,623.00 02-14-253-017 $2,623.00SFD 1 $0.00647 $2,623.00 02-14-253-018 $2,623.00SFD 1 $0.00646 $2,623.00 02-14-253-019 $2,623.00SFD 1 $0.00645 $2,623.00 02-14-253-020 $2,623.00SFD 1 $0.00644 $2,623.00 02-14-253-021 $2,623.00SFD 1 $0.00643 $2,623.00 02-14-253-022 $2,623.00SFD 1 $0.00642 $2,623.00 02-14-253-023 $2,623.00SFD 1 $0.00641 $2,623.00 02-14-253-024 $2,623.00SFD 1 $0.00640 $2,623.00 02-14-253-025 $2,623.00SFD 1 $0.00639 $2,623.00 02-14-253-026 $2,623.00SFD 1 $0.00638 $2,623.00 02-14-253-027 $2,623.00SFD 1 $0.00637 $2,623.00 02-14-253-028 $2,623.00SFD 1 $0.00636 $2,623.00 02-14-253-029 $2,623.00SFD 1 $0.00635 $2,623.00 02-14-253-030 $2,623.00SFD 1 $0.00634 $2,623.00 02-14-253-031 $2,623.00SFD 1 $0.00633 $2,623.00 02-14-253-032 $2,623.00SFD 1 $0.00632 $2,623.00 02-14-254-001 $2,623.00SFD 1 $0.00664 $2,623.00 02-14-254-002 $2,623.00SFD 1 $0.00665 $2,623.00 02-14-254-003 $2,623.00SFD 1 $0.00666 $2,623.00 02-14-254-004 $2,623.00SFD 1 $0.00667 $2,623.00 02-14-254-005 $2,623.00SFD 1 $0.00668 $2,623.00 02-14-254-006 $2,623.00SFD 1 $0.00669 $2,623.00 02-14-254-007 $2,623.00SFD 1 $0.00670 $2,623.00 02-14-254-008 $2,623.00SFD 1 $0.00671 $2,623.00 02-14-254-009 $2,623.00SFD 1 $0.00672 $2,623.00 02-14-254-010 $2,623.00SFD 1 $0.00673 $2,623.00 02-14-254-011 $2,623.00SFD 1 $0.00674 $2,623.00 02-14-254-012 $2,623.00SFD 1 $0.00675 $2,623.00 02-14-254-013 $2,623.00SFD 1 $0.00676 $2,623.00 02-14-254-014 $2,623.00SFD 1 $0.00677 $2,623.00 02-14-254-015 $2,623.00SFD 1 $0.00678 $2,623.00 02-14-254-016 $2,623.00SFD 1 $0.00679 $2,623.00 02-14-254-017 $2,623.00SFD 1 $0.00680 $2,623.00 02-14-254-018 $2,623.00SFD 1 $0.00681 $2,623.00 02-14-254-019 $2,623.00SFD 1 $0.00682 $2,623.00 02-14-254-020 $2,623.00SFD 1 $0.00683 $2,623.00 02-14-254-021 $2,623.00SFD 1 $0.00684 $2,623.00 02-14-254-022 $2,623.00SFD 1 $0.00685 $2,623.00 02-14-254-023 $2,623.00SFD 1 $0.00686 $2,623.00 02-14-254-024 $2,623.00SFD 1 $0.00687 $2,623.00 02-14-254-025 $2,623.00SFD 1 $0.00688 $2,623.00 11/6/20 1:12PM Page 8 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-254-026 $2,623.00SFD 1 $0.00689 $2,623.00 02-14-254-027 $2,623.00SFD 1 $0.00690 $2,623.00 02-14-254-028 $2,623.00SFD 1 $0.00691 $2,623.00 02-14-254-029 $2,623.00SFD 1 $0.00692 $2,623.00 02-14-254-030 $2,623.00SFD 1 $0.00693 $2,623.00 02-14-254-031 $2,623.00SFD 1 $0.00694 $2,623.00 02-14-254-032 $2,623.00SFD 1 $0.00695 $2,623.00 02-14-254-033 $2,623.00SFD 1 $0.00696 $2,623.00 02-14-254-034 $2,623.00SFD 1 $0.00697 $2,623.00 02-14-254-035 $2,623.00SFD 1 $0.00698 $2,623.00 02-14-254-036 $2,623.00SFD 1 $0.00699 $2,623.00 02-14-254-037 $2,623.00SFD 1 $0.00700 $2,623.00 02-14-254-038 $2,623.00SFD 1 $0.00701 $2,623.00 02-14-254-039 $2,623.00SFD 1 $0.00702 $2,623.00 02-14-255-001 $2,623.00SFD 1 $0.00597 $2,623.00 02-14-255-002 $2,623.00SFD 1 $0.00598 $2,623.00 02-14-255-003 $2,623.00SFD 1 $0.00599 $2,623.00 02-14-255-004 $2,623.00SFD 1 $0.00600 $2,623.00 02-14-255-005 $2,623.00SFD 1 $0.00601 $2,623.00 02-14-255-006 $2,623.00SFD 1 $0.00602 $2,623.00 02-14-255-007 $2,623.00SFD 1 $0.00603 $2,623.00 02-14-255-008 $2,623.00SFD 1 $0.00604 $2,623.00 02-14-255-009 $2,623.00SFD 1 $0.00605 $2,623.00 02-14-255-010 $2,623.00SFD 1 $0.00606 $2,623.00 02-14-255-011 $2,623.00SFD 1 $0.00607 $2,623.00 02-14-255-012 $2,623.00SFD 1 $0.00608 $2,623.00 02-14-255-013 $2,623.00SFD 1 $0.00609 $2,623.00 02-14-255-014 $2,623.00SFD 1 $0.00610 $2,623.00 02-14-255-015 $2,623.00SFD 1 $0.00611 $2,623.00 02-14-255-016 $2,623.00SFD 1 $0.00612 $2,623.00 02-14-255-017 $2,623.00SFD 1 $0.00613 $2,623.00 02-14-255-018 $2,623.00SFD 1 $0.00614 $2,623.00 02-14-255-019 $2,623.00SFD 1 $0.00615 $2,623.00 02-14-255-020 $2,623.00SFD 1 $0.00616 $2,623.00 02-14-255-021 $2,623.00SFD 1 $0.00617 $2,623.00 02-14-255-022 $2,623.00SFD 1 $0.00618 $2,623.00 02-14-255-023 $2,623.00SFD 1 $0.00619 $2,623.00 02-14-255-024 $2,623.00SFD 1 $0.00620 $2,623.00 02-14-255-025 $2,623.00SFD 1 $0.00621 $2,623.00 02-14-255-026 $2,623.00SFD 1 $0.00622 $2,623.00 02-14-255-027 $2,623.00SFD 1 $0.00623 $2,623.00 02-14-255-028 $2,623.00SFD 1 $0.00624 $2,623.00 02-14-255-029 $2,623.00SFD 1 $0.00625 $2,623.00 02-14-255-030 $2,623.00SFD 1 $0.00626 $2,623.00 02-14-255-031 $2,623.00SFD 1 $0.00627 $2,623.00 02-14-255-032 $2,623.00SFD 1 $0.00628 $2,623.00 02-14-255-033 $2,623.00SFD 1 $0.00629 $2,623.00 11/6/20 1:12PM Page 9 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-255-034 $2,623.00SFD 1 $0.00630 $2,623.00 02-14-255-035 $2,623.00SFD 1 $0.00631 $2,623.00 02-14-320-001 $2,623.00SFD 1 $0.00515 $2,623.00 02-14-320-002 $2,623.00SFD 1 $0.00516 $2,623.00 02-14-320-003 $2,623.00SFD 1 $0.00517 $2,623.00 02-14-320-004 $2,623.00SFD 1 $0.00518 $2,623.00 02-14-320-005 $2,623.00SFD 1 $0.00519 $2,623.00 02-14-321-001 $2,623.00SFD 1 $0.00582 $2,623.00 02-14-321-002 $2,623.00SFD 1 $0.00581 $2,623.00 02-14-321-003 $2,623.00SFD 1 $0.00580 $2,623.00 02-14-321-004 $2,623.00SFD 1 $0.00579 $2,623.00 02-14-322-001 $2,623.00SFD 1 $0.00520 $2,623.00 02-14-322-002 $2,623.00SFD 1 $0.00521 $2,623.00 02-14-322-003 $2,623.00SFD 1 $0.00522 $2,623.00 02-14-322-004 $2,623.00SFD 1 $0.00523 $2,623.00 02-14-322-005 $2,623.00SFD 1 $0.00524 $2,623.00 02-14-322-006 $2,623.00SFD 1 $0.00525 $2,623.00 02-14-323-001 $2,623.00SFD 1 $0.00565 $2,623.00 02-14-323-002 $2,623.00SFD 1 $0.00564 $2,623.00 02-14-323-003 $2,623.00SFD 1 $0.00563 $2,623.00 02-14-323-004 $2,623.00SFD 1 $0.00562 $2,623.00 02-14-323-005 $2,623.00SFD 1 $0.00561 $2,623.00 02-14-323-006 $2,623.00SFD 1 $0.00560 $2,623.00 02-14-323-007 $2,623.00SFD 1 $0.00559 $2,623.00 02-14-323-008 $2,623.00SFD 1 $0.00558 $2,623.00 02-14-324-001 $2,623.00SFD 1 $0.00540 $2,623.00 02-14-324-002 $2,623.00SFD 1 $0.00539 $2,623.00 02-14-324-003 $2,623.00SFD 1 $0.00538 $2,623.00 02-14-324-004 $2,623.00SFD 1 $0.00537 $2,623.00 02-14-324-005 $2,623.00SFD 1 $0.00536 $2,623.00 02-14-324-006 $2,623.00SFD 1 $0.00535 $2,623.00 02-14-325-001 $2,623.00SFD 1 $0.00526 $2,623.00 02-14-325-002 $2,623.00SFD 1 $0.00527 $2,623.00 02-14-325-003 $2,623.00SFD 1 $0.00528 $2,623.00 02-14-325-004 $2,623.00SFD 1 $0.00529 $2,623.00 02-14-325-005 $2,623.00SFD 1 $0.00530 $2,623.00 02-14-325-006 $2,623.00SFD 1 $0.00531 $2,623.00 02-14-325-007 $2,623.00SFD 1 $0.00532 $2,623.00 02-14-325-008 $2,623.00SFD 1 $0.00533 $2,623.00 02-14-325-009 $2,623.00SFD 1 $0.00534 $2,623.00 Subtotal $0.00233 $611,159.00$611,159.00 Series 2 Duplex Property 02-11-490-002 $4,294.00DUP 2 $0.00804 $4,294.00 02-11-490-003 $4,294.00DUP 2 $0.00805 $4,294.00 02-11-490-004 $4,294.00DUP 2 $0.00806 $4,294.00 02-11-490-005 $4,294.00DUP 2 $0.00807 $4,294.00 02-11-490-006 $4,294.00DUP 2 $0.00808 $4,294.00 11/6/20 1:12PM Page 10 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-11-490-007 $4,294.00DUP 2 $0.00809 $4,294.00 02-11-490-008 $4,294.00DUP 2 $0.00810 $4,294.00 02-11-490-009 $4,294.00DUP 2 $0.00811 $4,294.00 02-11-490-010 $4,294.00DUP 2 $0.00812 $4,294.00 02-11-490-011 $4,294.00DUP 2 $0.00813 $4,294.00 02-11-491-002 $4,294.00DUP 2 $0.00724 $4,294.00 02-11-491-003 $4,294.00DUP 2 $0.00725 $4,294.00 02-11-491-004 $4,294.00DUP 2 $0.00726 $4,294.00 02-14-222-001 $4,294.00DUP 2 $0.00773 $4,294.00 02-14-222-002 $4,294.00DUP 2 $0.00774 $4,294.00 02-14-222-003 $4,294.00DUP 2 $0.00775 $4,294.00 02-14-222-004 $4,294.00DUP 2 $0.00776 $4,294.00 02-14-222-005 $4,294.00DUP 2 $0.00777 $4,294.00 02-14-222-006 $4,294.00DUP 2 $0.00778 $4,294.00 02-14-222-007 $4,294.00DUP 2 $0.00779 $4,294.00 02-14-222-008 $4,294.00DUP 2 $0.00780 $4,294.00 02-14-222-009 $4,294.00DUP 2 $0.00781 $4,294.00 02-14-222-010 $4,294.00DUP 2 $0.00782 $4,294.00 02-14-222-011 $4,294.00DUP 2 $0.00783 $4,294.00 02-14-222-012 $4,294.00DUP 2 $0.00784 $4,294.00 02-14-223-001 $4,294.00DUP 2 $0.00785 $4,294.00 02-14-223-002 $4,294.00DUP 2 $0.00786 $4,294.00 02-14-223-003 $4,294.00DUP 2 $0.00787 $4,294.00 02-14-223-004 $4,294.00DUP 2 $0.00788 $4,294.00 02-14-223-005 $4,294.00DUP 2 $0.00789 $4,294.00 02-14-223-006 $4,294.00DUP 2 $0.00790 $4,294.00 02-14-223-007 $4,294.00DUP 2 $0.00791 $4,294.00 02-14-223-008 $4,294.00DUP 2 $0.00792 $4,294.00 02-14-223-009 $4,294.00DUP 2 $0.00793 $4,294.00 02-14-223-010 $4,294.00DUP 2 $0.00794 $4,294.00 02-14-223-011 $4,294.00DUP 2 $0.00795 $4,294.00 02-14-223-012 $4,294.00DUP 2 $0.00796 $4,294.00 02-14-223-013 $4,294.00DUP 2 $0.00797 $4,294.00 02-14-223-014 $4,294.00DUP 2 $0.00798 $4,294.00 02-14-223-015 $4,294.00DUP 2 $0.00799 $4,294.00 02-14-223-016 $4,294.00DUP 2 $0.00800 $4,294.00 02-14-223-017 $4,294.00DUP 2 $0.00801 $4,294.00 02-14-223-018 $4,294.00DUP 2 $0.00802 $4,294.00 02-14-223-019 $4,294.00DUP 2 $0.00803 $4,294.00 02-14-224-001 $4,294.00DUP 2 $0.00814 $4,294.00 02-14-224-002 $4,294.00DUP 2 $0.00815 $4,294.00 02-14-224-003 $4,294.00DUP 2 $0.00816 $4,294.00 02-14-224-004 $4,294.00DUP 2 $0.00817 $4,294.00 02-14-224-005 $4,294.00DUP 2 $0.00818 $4,294.00 02-14-224-006 $4,294.00DUP 2 $0.00819 $4,294.00 02-14-224-007 $4,294.00DUP 2 $0.00820 $4,294.00 02-14-224-008 $4,294.00DUP 2 $0.00821 $4,294.00 11/6/20 1:12PM Page 11 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-224-009 $4,294.00DUP 2 $0.00822 $4,294.00 02-14-224-010 $4,294.00DUP 2 $0.00823 $4,294.00 02-14-224-011 $4,294.00DUP 2 $0.00824 $4,294.00 02-14-224-012 $4,294.00DUP 2 $0.00825 $4,294.00 02-14-224-013 $4,294.00DUP 2 $0.00826 $4,294.00 02-14-224-014 $4,294.00DUP 2 $0.00827 $4,294.00 02-14-224-015 $4,294.00DUP 2 $0.00828 $4,294.00 02-14-224-016 $4,294.00DUP 2 $0.00829 $4,294.00 02-14-224-017 $4,294.00DUP 2 $0.00830 $4,294.00 02-14-224-018 $4,294.00DUP 2 $0.00831 $4,294.00 02-14-224-019 $4,294.00DUP 2 $0.00832 $4,294.00 02-14-224-020 $4,294.00DUP 2 $0.00833 $4,294.00 02-14-224-021 $4,294.00DUP 2 $0.00834 $4,294.00 02-14-224-022 $4,294.00DUP 2 $0.00835 $4,294.00 02-14-225-011 $4,294.00DUP 2 $0.00772 $4,294.00 02-14-225-012 $4,294.00DUP 2 $0.00771 $4,294.00 02-14-225-013 $4,294.00DUP 2 $0.00770 $4,294.00 02-14-225-014 $4,294.00DUP 2 $0.00769 $4,294.00 02-14-225-015 $4,294.00DUP 2 $0.00768 $4,294.00 02-14-225-016 $4,294.00DUP 2 $0.00767 $4,294.00 02-14-225-017 $4,294.00DUP 2 $0.00766 $4,294.00 02-14-225-018 $4,294.00DUP 2 $0.00765 $4,294.00 02-14-225-019 $4,294.00DUP 2 $0.00764 $4,294.00 02-14-225-020 $4,294.00DUP 2 $0.00763 $4,294.00 02-14-225-021 $4,294.00DUP 2 $0.00762 $4,294.00 02-14-225-022 $4,294.00DUP 2 $0.00761 $4,294.00 02-14-225-023 $4,294.00DUP 2 $0.00760 $4,294.00 02-14-225-024 $4,294.00DUP 2 $0.00759 $4,294.00 02-14-225-025 $4,294.00DUP 2 $0.00758 $4,294.00 02-14-227-014 $4,294.00DUP 2 $0.00757 $4,294.00 02-14-227-015 $4,294.00DUP 2 $0.00756 $4,294.00 02-14-227-016 $4,294.00DUP 2 $0.00755 $4,294.00 02-14-227-017 $4,294.00DUP 2 $0.00754 $4,294.00 02-14-227-018 $4,294.00DUP 2 $0.00753 $4,294.00 02-14-227-019 $4,294.00DUP 2 $0.00752 $4,294.00 02-14-227-020 $4,294.00DUP 2 $0.00751 $4,294.00 02-14-227-021 $4,294.00DUP 2 $0.00750 $4,294.00 02-14-227-022 $4,294.00DUP 2 $0.00749 $4,294.00 02-14-227-023 $4,294.00DUP 2 $0.00748 $4,294.00 02-14-227-024 $4,294.00DUP 2 $0.00747 $4,294.00 02-14-227-025 $4,294.00DUP 2 $0.00746 $4,294.00 02-14-227-026 $4,294.00DUP 2 $0.00745 $4,294.00 02-14-227-027 $4,294.00DUP 2 $0.00744 $4,294.00 02-14-227-028 $4,294.00DUP 2 $0.00743 $4,294.00 02-14-227-029 $4,294.00DUP 2 $0.00742 $4,294.00 02-14-227-030 $4,294.00DUP 2 $0.00741 $4,294.00 02-14-227-031 $4,294.00DUP 2 $0.00740 $4,294.00 11/6/20 1:12PM Page 12 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-227-032 $4,294.00DUP 2 $0.00739 $4,294.00 02-14-227-033 $4,294.00DUP 2 $0.00738 $4,294.00 02-14-227-034 $4,294.00DUP 2 $0.00737 $4,294.00 02-14-227-035 $4,294.00DUP 2 $0.00736 $4,294.00 02-14-227-036 $4,294.00DUP 2 $0.00735 $4,294.00 02-14-227-037 $4,294.00DUP 2 $0.00734 $4,294.00 02-14-227-038 $4,294.00DUP 2 $0.00733 $4,294.00 02-14-227-039 $4,294.00DUP 2 $0.00732 $4,294.00 02-14-227-040 $4,294.00DUP 2 $0.00731 $4,294.00 02-14-229-001 $4,294.00DUP 2 $0.00727 $4,294.00 02-14-229-002 $4,294.00DUP 2 $0.00728 $4,294.00 02-14-229-003 $4,294.00DUP 2 $0.00729 $4,294.00 02-14-229-004 $4,294.00DUP 2 $0.00730 $4,294.00 Subtotal $0.00224 $480,928.00$480,928.00 Series 2 Townhome Property 02-14-100-020 $539,976.00THM 298 $0.00NA $539,976.00 Subtotal $0.00298 $539,976.00$539,976.00 Prepaid Single Family Property 02-14-353-004 $2,623.00PREPAYS 1 $0.00231 $2,623.00 02-14-353-006 $2,623.00PREPAYS 1 $0.00233 $2,623.00 02-14-353-013 $2,623.00PREPAYS 1 $0.00240 $2,623.00 02-14-353-014 $2,623.00PREPAYS 1 $0.00241 $2,623.00 02-14-353-015 $2,623.00PREPAYS 1 $0.00242 $2,623.00 02-14-353-016 $2,623.00PREPAYS 1 $0.00243 $2,623.00 02-14-353-017 $2,623.00PREPAYS 1 $0.00244 $2,623.00 02-14-353-033 $2,623.00PREPAYS 1 $0.00260 $2,623.00 02-14-355-005 $2,623.00PREPAYS 1 $0.00279 $2,623.00 02-14-355-006 $2,623.00PREPAYS 1 $0.00278 $2,623.00 02-14-355-007 $2,623.00PREPAYS 1 $0.00277 $2,623.00 02-14-355-008 $2,623.00PREPAYS 1 $0.00276 $2,623.00 02-14-355-009 $2,623.00PREPAYS 1 $0.00275 $2,623.00 02-14-355-010 $2,623.00PREPAYS 1 $0.00274 $2,623.00 02-14-355-011 $2,623.00PREPAYS 1 $0.00273 $2,623.00 02-14-355-012 $2,623.00PREPAYS 1 $0.00293 $2,623.00 02-14-355-013 $2,623.00PREPAYS 1 $0.00292 $2,623.00 02-14-355-014 $2,623.00PREPAYS 1 $0.00291 $2,623.00 02-14-355-015 $2,623.00PREPAYS 1 $0.00290 $2,623.00 02-14-355-016 $2,623.00PREPAYS 1 $0.00289 $2,623.00 02-14-355-017 $2,623.00PREPAYS 1 $0.00288 $2,623.00 02-14-355-018 $2,623.00PREPAYS 1 $0.00287 $2,623.00 02-14-355-019 $2,623.00PREPAYS 1 $0.00286 $2,623.00 02-14-355-020 $2,623.00PREPAYS 1 $0.00285 $2,623.00 02-14-355-021 $2,623.00PREPAYS 1 $0.00284 $2,623.00 02-14-356-001 $2,623.00PREPAYS 1 $0.00329 $2,623.00 02-14-356-002 $2,623.00PREPAYS 1 $0.00328 $2,623.00 02-14-356-003 $2,623.00PREPAYS 1 $0.00327 $2,623.00 11/6/20 1:12PM Page 13 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-356-004 $2,623.00PREPAYS 1 $0.00326 $2,623.00 02-14-356-005 $2,623.00PREPAYS 1 $0.00325 $2,623.00 02-14-356-006 $2,623.00PREPAYS 1 $0.00324 $2,623.00 02-14-356-007 $2,623.00PREPAYS 1 $0.00323 $2,623.00 02-14-356-008 $2,623.00PREPAYS 1 $0.00322 $2,623.00 02-14-356-009 $2,623.00PREPAYS 1 $0.00321 $2,623.00 02-14-356-010 $2,623.00PREPAYS 1 $0.00320 $2,623.00 02-14-356-011 $2,623.00PREPAYS 1 $0.00319 $2,623.00 02-14-356-012 $2,623.00PREPAYS 1 $0.00318 $2,623.00 02-14-356-013 $2,623.00PREPAYS 1 $0.00317 $2,623.00 02-14-356-014 $2,623.00PREPAYS 1 $0.00316 $2,623.00 02-14-356-015 $2,623.00PREPAYS 1 $0.00315 $2,623.00 02-14-356-016 $2,623.00PREPAYS 1 $0.00314 $2,623.00 02-14-357-002 $2,623.00PREPAYS 1 $0.00331 $2,623.00 02-14-357-003 $2,623.00PREPAYS 1 $0.00332 $2,623.00 02-14-357-004 $2,623.00PREPAYS 1 $0.00333 $2,623.00 02-14-357-005 $2,623.00PREPAYS 1 $0.00334 $2,623.00 02-14-357-006 $2,623.00PREPAYS 1 $0.00335 $2,623.00 02-14-357-007 $2,623.00PREPAYS 1 $0.00336 $2,623.00 02-14-357-008 $2,623.00PREPAYS 1 $0.00337 $2,623.00 02-14-357-009 $2,623.00PREPAYS 1 $0.00338 $2,623.00 02-14-357-010 $2,623.00PREPAYS 1 $0.00339 $2,623.00 02-14-357-011 $2,623.00PREPAYS 1 $0.00340 $2,623.00 02-14-357-012 $2,623.00PREPAYS 1 $0.00341 $2,623.00 02-14-357-013 $2,623.00PREPAYS 1 $0.00342 $2,623.00 02-14-357-014 $2,623.00PREPAYS 1 $0.00343 $2,623.00 02-14-358-004 $2,623.00PREPAYS 1 $0.00310 $2,623.00 02-14-358-005 $2,623.00PREPAYS 1 $0.00309 $2,623.00 02-14-358-006 $2,623.00PREPAYS 1 $0.00308 $2,623.00 02-14-358-007 $2,623.00PREPAYS 1 $0.00307 $2,623.00 02-14-358-008 $2,623.00PREPAYS 1 $0.00306 $2,623.00 02-14-358-009 $2,623.00PREPAYS 1 $0.00305 $2,623.00 02-14-358-010 $2,623.00PREPAYS 1 $0.00304 $2,623.00 02-14-358-011 $2,623.00PREPAYS 1 $0.00303 $2,623.00 02-14-375-001 $2,623.00PREPAYS 1 $0.00490 $2,623.00 02-14-375-009 $2,623.00PREPAYS 1 $0.00482 $2,623.00 02-14-376-002 $2,623.00PREPAYS 1 $0.00467 $2,623.00 02-14-376-003 $2,623.00PREPAYS 1 $0.00468 $2,623.00 02-14-376-004 $2,623.00PREPAYS 1 $0.00469 $2,623.00 02-14-376-005 $2,623.00PREPAYS 1 $0.00470 $2,623.00 02-14-376-006 $2,623.00PREPAYS 1 $0.00471 $2,623.00 02-14-376-011 $2,623.00PREPAYS 1 $0.00476 $2,623.00 02-14-376-012 $2,623.00PREPAYS 1 $0.00477 $2,623.00 02-14-376-013 $2,623.00PREPAYS 1 $0.00478 $2,623.00 02-14-376-014 $2,623.00PREPAYS 1 $0.00479 $2,623.00 02-14-376-021 $2,623.00PREPAYS 1 $0.00458 $2,623.00 02-14-376-022 $2,623.00PREPAYS 1 $0.00459 $2,623.00 11/6/20 1:12PM Page 14 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-377-003 $2,623.00PREPAYS 1 $0.00430 $2,623.00 02-14-377-015 $2,623.00PREPAYS 1 $0.00442 $2,623.00 02-14-377-017 $2,623.00PREPAYS 1 $0.00444 $2,623.00 02-14-377-018 $2,623.00PREPAYS 1 $0.00445 $2,623.00 02-14-377-019 $2,623.00PREPAYS 1 $0.00446 $2,623.00 02-14-377-025 $2,623.00PREPAYS 1 $0.00452 $2,623.00 02-14-377-026 $2,623.00PREPAYS 1 $0.00453 $2,623.00 02-14-402-001 $2,623.00PREPAYS 1 $0.00393 $2,623.00 02-14-402-002 $2,623.00PREPAYS 1 $0.00392 $2,623.00 02-14-402-003 $2,623.00PREPAYS 1 $0.00391 $2,623.00 02-14-402-006 $2,623.00PREPAYS 1 $0.00388 $2,623.00 02-14-402-010 $2,623.00PREPAYS 1 $0.00384 $2,623.00 02-14-402-011 $2,623.00PREPAYS 1 $0.00383 $2,623.00 02-14-402-013 $2,623.00PREPAYS 1 $0.00381 $2,623.00 02-14-402-014 $2,623.00PREPAYS 1 $0.00380 $2,623.00 02-14-402-015 $2,623.00PREPAYS 1 $0.00379 $2,623.00 02-14-402-016 $2,623.00PREPAYS 1 $0.00378 $2,623.00 02-14-402-017 $2,623.00PREPAYS 1 $0.00377 $2,623.00 02-14-402-019 $2,623.00PREPAYS 1 $0.00375 $2,623.00 02-14-403-001 $2,623.00PREPAYS 1 $0.00394 $2,623.00 02-14-403-002 $2,623.00PREPAYS 1 $0.00395 $2,623.00 02-14-403-003 $2,623.00PREPAYS 1 $0.00396 $2,623.00 02-14-403-004 $2,623.00PREPAYS 1 $0.00397 $2,623.00 02-14-403-005 $2,623.00PREPAYS 1 $0.00398 $2,623.00 02-14-403-007 $2,623.00PREPAYS 1 $0.00400 $2,623.00 02-14-403-008 $2,623.00PREPAYS 1 $0.00401 $2,623.00 02-14-403-009 $2,623.00PREPAYS 1 $0.00402 $2,623.00 02-14-403-010 $2,623.00PREPAYS 1 $0.00403 $2,623.00 02-14-403-011 $2,623.00PREPAYS 1 $0.00404 $2,623.00 02-14-403-012 $2,623.00PREPAYS 1 $0.00405 $2,623.00 02-14-403-013 $2,623.00PREPAYS 1 $0.00406 $2,623.00 02-14-403-022 $2,623.00PREPAYS 1 $0.00415 $2,623.00 02-14-403-025 $2,623.00PREPAYS 1 $0.00418 $2,623.00 02-14-403-027 $2,623.00PREPAYS 1 $0.00420 $2,623.00 02-14-403-028 $2,623.00PREPAYS 1 $0.00421 $2,623.00 02-14-403-029 $2,623.00PREPAYS 1 $0.00422 $2,623.00 02-14-403-030 $2,623.00PREPAYS 1 $0.00423 $2,623.00 02-14-403-031 $2,623.00PREPAYS 1 $0.00424 $2,623.00 02-14-403-032 $2,623.00PREPAYS 1 $0.00425 $2,623.00 02-14-403-033 $2,623.00PREPAYS 1 $0.00426 $2,623.00 02-14-403-034 $2,623.00PREPAYS 1 $0.00427 $2,623.00 02-14-404-001 $2,623.00PREPAYS 1 $0.00344 $2,623.00 02-14-404-003 $2,623.00PREPAYS 1 $0.00346 $2,623.00 02-14-404-004 $2,623.00PREPAYS 1 $0.00347 $2,623.00 02-14-404-005 $2,623.00PREPAYS 1 $0.00348 $2,623.00 02-14-404-006 $2,623.00PREPAYS 1 $0.00349 $2,623.00 02-14-404-007 $2,623.00PREPAYS 1 $0.00350 $2,623.00 11/6/20 1:12PM Page 15 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-14-404-008 $2,623.00PREPAYS 1 $0.00351 $2,623.00 02-14-404-009 $2,623.00PREPAYS 1 $0.00352 $2,623.00 02-14-404-010 $2,623.00PREPAYS 1 $0.00353 $2,623.00 02-14-404-011 $2,623.00PREPAYS 1 $0.00354 $2,623.00 02-14-404-012 $2,623.00PREPAYS 1 $0.00355 $2,623.00 02-14-404-017 $2,623.00PREPAYS 1 $0.00360 $2,623.00 02-14-404-027 $2,623.00PREPAYS 1 $0.00370 $2,623.00 02-14-404-029 $2,623.00PREPAYS 1 $0.00372 $2,623.00 02-14-454-004 $2,623.00PREPAYS 1 $0.0093 $2,623.00 02-14-454-006 $2,623.00PREPAYS 1 $0.0095 $2,623.00 02-14-454-007 $2,623.00PREPAYS 1 $0.0096 $2,623.00 02-14-454-009 $2,623.00PREPAYS 1 $0.0098 $2,623.00 02-14-455-016 $2,623.00PREPAYS 1 $0.00176 $2,623.00 02-14-455-019 $2,623.00PREPAYS 1 $0.00173 $2,623.00 02-14-455-020 $2,623.00PREPAYS 1 $0.00172 $2,623.00 02-14-455-021 $2,623.00PREPAYS 1 $0.00171 $2,623.00 02-14-455-022 $2,623.00PREPAYS 1 $0.00170 $2,623.00 02-14-456-003 $2,623.00PREPAYS 1 $0.00123 $2,623.00 02-14-457-008 $2,623.00PREPAYS 1 $0.00140 $2,623.00 02-23-103-002 $2,623.00PREPAYS 1 $0.00202 $2,623.00 02-23-103-003 $2,623.00PREPAYS 1 $0.00201 $2,623.00 02-23-103-004 $2,623.00PREPAYS 1 $0.00200 $2,623.00 02-23-103-005 $2,623.00PREPAYS 1 $0.00199 $2,623.00 02-23-103-006 $2,623.00PREPAYS 1 $0.00198 $2,623.00 02-23-103-007 $2,623.00PREPAYS 1 $0.00197 $2,623.00 02-23-103-008 $2,623.00PREPAYS 1 $0.00196 $2,623.00 02-23-103-009 $2,623.00PREPAYS 1 $0.00195 $2,623.00 02-23-103-010 $2,623.00PREPAYS 1 $0.00194 $2,623.00 02-23-103-011 $2,623.00PREPAYS 1 $0.00193 $2,623.00 02-23-103-012 $2,623.00PREPAYS 1 $0.00192 $2,623.00 02-23-103-013 $2,623.00PREPAYS 1 $0.00191 $2,623.00 02-23-103-014 $2,623.00PREPAYS 1 $0.00190 $2,623.00 02-23-103-015 $2,623.00PREPAYS 1 $0.00189 $2,623.00 02-23-103-016 $2,623.00PREPAYS 1 $0.00188 $2,623.00 02-23-103-017 $2,623.00PREPAYS 1 $0.00187 $2,623.00 02-23-103-018 $2,623.00PREPAYS 1 $0.00186 $2,623.00 02-23-103-019 $2,623.00PREPAYS 1 $0.00185 $2,623.00 02-23-104-001 $2,623.00PREPAYS 1 $0.00203 $2,623.00 02-23-104-002 $2,623.00PREPAYS 1 $0.00204 $2,623.00 02-23-104-003 $2,623.00PREPAYS 1 $0.00205 $2,623.00 02-23-104-004 $2,623.00PREPAYS 1 $0.00206 $2,623.00 02-23-104-005 $2,623.00PREPAYS 1 $0.00207 $2,623.00 02-23-104-006 $2,623.00PREPAYS 1 $0.00208 $2,623.00 02-23-104-007 $2,623.00PREPAYS 1 $0.00209 $2,623.00 02-23-104-008 $2,623.00PREPAYS 1 $0.00210 $2,623.00 02-23-104-009 $2,623.00PREPAYS 1 $0.00211 $2,623.00 02-23-104-010 $2,623.00PREPAYS 1 $0.00212 $2,623.00 11/6/20 1:12PM Page 16 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-23-104-011 $2,623.00PREPAYS 1 $0.00213 $2,623.00 02-23-104-012 $2,623.00PREPAYS 1 $0.00214 $2,623.00 02-23-104-013 $2,623.00PREPAYS 1 $0.00215 $2,623.00 02-23-104-014 $2,623.00PREPAYS 1 $0.00216 $2,623.00 02-23-104-015 $2,623.00PREPAYS 1 $0.00217 $2,623.00 02-23-104-016 $2,623.00PREPAYS 1 $0.00218 $2,623.00 02-23-104-017 $2,623.00PREPAYS 1 $0.00219 $2,623.00 02-23-104-018 $2,623.00PREPAYS 1 $0.00220 $2,623.00 02-23-104-019 $2,623.00PREPAYS 1 $0.00221 $2,623.00 02-23-104-020 $2,623.00PREPAYS 1 $0.00222 $2,623.00 02-23-104-021 $2,623.00PREPAYS 1 $0.00223 $2,623.00 02-23-104-022 $2,623.00PREPAYS 1 $0.00224 $2,623.00 02-23-104-023 $2,623.00PREPAYS 1 $0.00225 $2,623.00 02-23-104-024 $2,623.00PREPAYS 1 $0.00226 $2,623.00 02-23-104-025 $2,623.00PREPAYS 1 $0.00227 $2,623.00 02-23-124-001 $2,623.00PREPAYS 1 $0.0038 $2,623.00 02-23-124-002 $2,623.00PREPAYS 1 $0.0037 $2,623.00 02-23-124-003 $2,623.00PREPAYS 1 $0.0036 $2,623.00 02-23-124-006 $2,623.00PREPAYS 1 $0.0033 $2,623.00 02-23-124-007 $2,623.00PREPAYS 1 $0.0032 $2,623.00 02-23-124-008 $2,623.00PREPAYS 1 $0.0031 $2,623.00 02-23-127-001 $2,623.00PREPAYS 1 $0.0050 $2,623.00 02-23-127-002 $2,623.00PREPAYS 1 $0.0049 $2,623.00 02-23-127-003 $2,623.00PREPAYS 1 $0.0048 $2,623.00 02-23-127-004 $2,623.00PREPAYS 1 $0.0047 $2,623.00 02-23-127-005 $2,623.00PREPAYS 1 $0.0046 $2,623.00 02-23-127-006 $2,623.00PREPAYS 1 $0.0045 $2,623.00 02-23-127-007 $2,623.00PREPAYS 1 $0.0044 $2,623.00 02-23-127-008 $2,623.00PREPAYS 1 $0.0043 $2,623.00 02-23-127-009 $2,623.00PREPAYS 1 $0.0042 $2,623.00 02-23-127-010 $2,623.00PREPAYS 1 $0.0041 $2,623.00 02-23-127-011 $2,623.00PREPAYS 1 $0.0040 $2,623.00 02-23-127-012 $2,623.00PREPAYS 1 $0.0039 $2,623.00 02-23-128-001 $2,623.00PREPAYS 1 $0.0051 $2,623.00 02-23-128-002 $2,623.00PREPAYS 1 $0.0052 $2,623.00 02-23-128-003 $2,623.00PREPAYS 1 $0.0053 $2,623.00 02-23-128-004 $2,623.00PREPAYS 1 $0.0054 $2,623.00 02-23-128-005 $2,623.00PREPAYS 1 $0.0055 $2,623.00 02-23-128-006 $2,623.00PREPAYS 1 $0.0056 $2,623.00 02-23-128-007 $2,623.00PREPAYS 1 $0.0057 $2,623.00 02-23-128-008 $2,623.00PREPAYS 1 $0.0058 $2,623.00 02-23-128-009 $2,623.00PREPAYS 1 $0.0059 $2,623.00 02-23-128-010 $2,623.00PREPAYS 1 $0.0060 $2,623.00 02-23-128-011 $2,623.00PREPAYS 1 $0.0061 $2,623.00 02-23-128-012 $2,623.00PREPAYS 1 $0.0062 $2,623.00 02-23-128-013 $2,623.00PREPAYS 1 $0.0078 $2,623.00 02-23-128-014 $2,623.00PREPAYS 1 $0.0079 $2,623.00 11/6/20 1:12PM Page 17 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-23-128-015 $2,623.00PREPAYS 1 $0.0080 $2,623.00 02-23-128-016 $2,623.00PREPAYS 1 $0.0081 $2,623.00 02-23-128-017 $2,623.00PREPAYS 1 $0.0082 $2,623.00 02-23-128-018 $2,623.00PREPAYS 1 $0.0083 $2,623.00 02-23-128-019 $2,623.00PREPAYS 1 $0.0084 $2,623.00 02-23-128-020 $2,623.00PREPAYS 1 $0.0085 $2,623.00 02-23-128-021 $2,623.00PREPAYS 1 $0.0086 $2,623.00 02-23-128-022 $2,623.00PREPAYS 1 $0.0087 $2,623.00 02-23-128-023 $2,623.00PREPAYS 1 $0.0088 $2,623.00 02-23-128-024 $2,623.00PREPAYS 1 $0.0089 $2,623.00 02-23-128-025 $2,623.00PREPAYS 1 $0.0090 $2,623.00 02-23-129-001 $2,623.00PREPAYS 1 $0.001 $2,623.00 02-23-129-003 $2,623.00PREPAYS 1 $0.003 $2,623.00 02-23-129-004 $2,623.00PREPAYS 1 $0.004 $2,623.00 02-23-129-005 $2,623.00PREPAYS 1 $0.005 $2,623.00 02-23-129-006 $2,623.00PREPAYS 1 $0.006 $2,623.00 02-23-129-007 $2,623.00PREPAYS 1 $0.007 $2,623.00 02-23-129-008 $2,623.00PREPAYS 1 $0.008 $2,623.00 02-23-129-009 $2,623.00PREPAYS 1 $0.009 $2,623.00 02-23-129-010 $2,623.00PREPAYS 1 $0.0010 $2,623.00 02-23-129-011 $2,623.00PREPAYS 1 $0.0011 $2,623.00 02-23-129-012 $2,623.00PREPAYS 1 $0.0012 $2,623.00 02-23-129-013 $2,623.00PREPAYS 1 $0.0013 $2,623.00 02-23-129-014 $2,623.00PREPAYS 1 $0.0014 $2,623.00 02-23-129-015 $2,623.00PREPAYS 1 $0.0015 $2,623.00 02-23-129-021 $2,623.00PREPAYS 1 $0.0021 $2,623.00 02-23-129-025 $2,623.00PREPAYS 1 $0.0025 $2,623.00 02-23-129-027 $2,623.00PREPAYS 1 $0.0027 $2,623.00 02-23-129-029 $2,623.00PREPAYS 1 $0.0029 $2,623.00 02-23-130-003 $2,623.00PREPAYS 1 $0.0065 $2,623.00 02-23-130-005 $2,623.00PREPAYS 1 $0.0067 $2,623.00 02-23-130-006 $2,623.00PREPAYS 1 $0.0068 $2,623.00 02-23-130-009 $2,623.00PREPAYS 1 $0.0071 $2,623.00 02-23-130-010 $2,623.00PREPAYS 1 $0.0072 $2,623.00 02-23-131-002 $2,623.00PREPAYS 1 $0.00122 $2,623.00 02-23-131-003 $2,623.00PREPAYS 1 $0.00121 $2,623.00 02-23-131-004 $2,623.00PREPAYS 1 $0.00120 $2,623.00 02-23-131-005 $2,623.00PREPAYS 1 $0.00119 $2,623.00 02-23-132-001 $2,623.00PREPAYS 1 $0.00178 $2,623.00 02-23-132-002 $2,623.00PREPAYS 1 $0.00179 $2,623.00 02-23-132-003 $2,623.00PREPAYS 1 $0.00180 $2,623.00 02-23-132-004 $2,623.00PREPAYS 1 $0.00181 $2,623.00 02-23-132-005 $2,623.00PREPAYS 1 $0.00182 $2,623.00 02-23-132-006 $2,623.00PREPAYS 1 $0.00183 $2,623.00 02-23-132-007 $2,623.00PREPAYS 1 $0.00184 $2,623.00 02-23-201-006 $2,623.00PREPAYS 1 $0.00131 $2,623.00 02-23-201-008 $2,623.00PREPAYS 1 $0.00129 $2,623.00 11/6/20 1:12PM Page 18 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2020 PIN Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedLot 02-23-201-009 $2,623.00PREPAYS1 $0.00128$2,623.00 02-23-203-001 $2,623.00PREPAYS1 $0.00118$2,623.00 02-23-203-002 $2,623.00PREPAYS1 $0.00117$2,623.00 02-23-203-003 $2,623.00PREPAYS1 $0.00116$2,623.00 02-23-203-004 $2,623.00PREPAYS1 $0.00115$2,623.00 Subtotal $0.00268 $702,964.00$702,964.00 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) $453,836.501,245 $2,463,496.50$2,917,333.00 11/6/20 1:11PM Page 19 of 19 5000 BIRCH STREET, SUITE 3000 NEWPORT BEACH, CA 92660 PHONE :(800) 969-4DTA Public Finance Public -Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Raintree Village II Special Service Area (2004-107), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2004-107 (Raintree Village II) Tax Classification 2020 Levy 2019 Levy % Change Maximum Parcel Amount Single Family $ 2,623.00 $ 2,584.00 1.51% Duplex $ 2,147.00 $ 2,115.00 1.51% Townhome $ 1,812.00 $ 1,785.00 1.51% Extended Parcel Amounts Single Family $ 2,623.00 $ 2,584.00 1.51% Duplex $ 2,147.00 $ 2,115.00 1.51% Townhome $ 1,812.00 $ 1,785.00 1.51% As noted above, extended (actual) 2020 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 $835,499.00 (out of a maximum amount of $843,368.00 – with $7,869.00 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved. Both the ordinance and Raintree Village II SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 11, 2020 Subject: SSA No. 2004-107 Raintree Village II – Tax Abatement Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020-________ 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. 2020-____ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2020 for the Bonds is $835,499.00 and the 2020 Levy for Special Taxes is $835,499.00. Section 2. Of the $843,368.00 of Special Taxes levied for calendar year 2020 pursuant to Section 6 of the Bond Ordinance $7,869.00 of such Special Taxes is hereby abated resulting in a 2020 calendar year levy of $835,499.00. 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 2020 dated November 5, 2020 prepared by David Taussig & Associates, Inc. and the 2020 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. 2020-____ Page 3 PASSED by the City Council of the City this __________ ___, 2020. KEN KOCH _________ DAN TRANSIER _________ JACKIE MILSCHEWSKI _________ ARDEN JOE PLOCHER _________ CHRIS FUNKHOUSER _________ JOEL FRIEDERS _________ SEAVER TARULIS _________ JASON PETERSON _________ City Clerk SIGNED by the Mayor this __________ ___, 2020. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2020. TABLE OF CONTENTS SECTION INTRODUCTION .......................................................................1 A Authorized Special Services .........................................1 B Bonded Indebtedness ....................................................2 C Special Taxes ...................................................................2 I SPECIAL TAX REQUIREMENT .......................................3 II ACCOUNT ACTIVITY SUMMARY .................................4 III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ................................................................................7 IV PRIOR YEAR SPECIAL TAX COLLECTIONS ..............10 A 2019 Special Tax Receipts ...........................................10 B Tax Sales and Foreclosures ........................................10 V EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO ...............................................11 VI AD VALOREM PROPERTY TAX RATES .......................12 APPENDICES APPENDIX A FUNDS AND ACCOUNTS APPENDIX B APPLICATION OF SPECIAL TAX APPENDIX C APPLICATION OF EARNINGS APPENDIX D DEBT SERVICE SCHEDULE APPENDIX E AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F SPECIAL TAX ROLL AND REPORT APPENDIX G 2020 AMENDED SPECIAL TAX ROLL 1 INTRODUCTION United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com INTRODUCTION This report calculates the 2020 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2004-107 ("SSA No.2004-107") Special Tax Bonds, Series 2005 (Raintree Village II Project) (the "Series 2005 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2004-107. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2004-107. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2004-107 was established by Ordinance No. 2005-90 (the "Establishing Ordinance"), adopted on November 22, 2005. The Establishing Ordinance authorized SSA No. 2004-107 to provide special services, issue bonds, and levy a special tax to repay the bonds. A Authorized Special Services The authorized special services include: Engineering; Soil testing and appurtenant work; Mass grading and demolition; Storm water management facilities; Storm drainage systems and storm sewers; Site clearing and tree removal; Public water facilities; Sanitary sewer facilities; Erosion control measures; Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; Landscaping, wetland mitigation and tree installation; Park improvements; Costs for land and easement acquisitions relating to any of the foregoing improvements; and Required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2 INTRODUCTION United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com B Bonded Indebtedness The Establishing Ordinance specified that not more than $10,000,000 in bonds may be issued by SSA No. 2004-107. Ordinance No.2005-91 (the "Bond Ordinance"), adopted on December 2, 2005,approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $10,000,000 in Series 2005 Bonds. The Series 2005 Bonds were issued in the amount of $9,400,000 in December 2005. C Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2004-107 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2005 Bonds and the administration and maintenance of SSA No. 2004-107 and is attached hereto as Appendix F. A table of the Maximum Special Taxes is included in Section I herein. 3 SECTION II SPECIAL TAX REQUIREMENT United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com I SPECIAL TAX REQUIREMENT The SSA No.2004-107 2020 Special Tax Requirement is equal to $835,499.As shown in Table 1 below, the 2020 Special Tax Requirement is equal to the sum of the Series 2005 debt service for the bond year ending September 1, 2021, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2020 bond year-end fund balances and excess reserve funds. Table 1:Special Tax Requirement Types of Funds Total Amount Sources of Funds Prior Year Surplus/(Deficit)$0 Special Taxes $835,499 Subtotal $835,499 Uses of Funds Debt Service Interest -09/01/2021 ($209,750) Interest -03/01/2022 ($209,750) Principal -03/01/2022 ($255,000) Administrative Expenses ($25,000) Reserve Replenishment ($135,999) Subtotal ($835,499) Projected Surplus/(Deficit)-09/01/2021 $0 4 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com II ACCOUNT ACTIVITY SUMMARY The Trust Indenture for the Series 2005 Bonds (the "2005 Indenture") establishes four funds and three accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund,and Administrative Expense Fund.Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Appendix A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2005 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Appendices B and C, respectively. A summary of account activity for the 12 months ending September 30, 2020, is shown in Table 2 on the following page. 5 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com Table 2: Transaction Summary Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Sources of Funds -Actual Beginning Balance -10/01/2019 $0 $143 $565,032 Earnings $0 $0 $10,930 Special Taxes Prior Year(s)$0 $0 $5,174,163 Levy Year 2019 $0 $0 $803,247 Uses of Funds -Actual Account Transfers $625 $0 ($625) Administrative Expense Transfers Fiscal Year 2019 Prefunding $0 $0 $0 Fiscal Year 2019 Budget $0 $0 $0 Debt Service Interest (Defaulted)-11/27/2019 $0 $0 ($3,202,507) Principal (Defaulted)-11/27/2019 $0 $0 ($971,000) Bond Redemptions/Prepayments Principal Redemption $0 $0 ($1,045,000) Redemption Premium $0 $0 $0 Property Owner Refunds $0 $0 $0 Administrative Expenses ($625)($116)($28,177) Ending Balance -09/30/2020 $0 $28 $1,306,064 6 SECTION II ACCOUNT ACTIVITY SUMMARY United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com The calculation of the estimated 2021 bond year-end fund balances and excess reserve funds is shown in Table 3 below. Table 3 : Estimated 202 1 Bond Year -End Fund Balances (09/30/2020 through 03/01/2021) Types of Funds Administrative Expense Fund Reserve Fund Bond & Interest Fund Sources of Funds -Projected Beginning Balance -09/30/2020 $0 $28 $1,306,064 Earnings $0 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 Levy Year 2019 $0 $0 $4,814 Projected Tax Sale Receipts $0 $0 $0 Uses of Funds -Projected Account Transfers All Other / Non Administrative Expense $0 $95,276 ($95,276) Administrative Expense Transfers Levy Year 2020 Prefunding $25,000 $0 ($25,000) Levy Year 2019 Budget $10,000 $0 ($10,000) Debt Service Principal -03/01/2020 $0 $0 ($234,000) Interest -03/01/2020 $0 $0 ($249,969) Interest -09/01/2020 $0 $0 ($249,696) Principal -03/01/2021 $0 $0 ($230,000) Interest -03/01/2021 $0 $0 ($216,938) Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 Redemption Premium $0 $0 $0 Property Owner Refunds $0 $0 $0 Administrative Expenses Remaining Levy Year 2019 Expenses $0 $0 Ending Balance -03/01/2021 $35,000 $95,303 ($0) Reserve Fund Requirement $0 ($816,000)$0 Funds Not Eligible for Levy Surplus ($35,000)($95,303)$0 Projected Surplus/(Deficit) 03/01/2021 $0 $0 ($0) 7 SECTION II MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com III MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES Pursuant to the Special Tax Roll and Report, the 2020 Maximum Parcel Special Taxes equal $843,368. Subtracting the 2020 Special Tax Requirement of $835,499, results in an abatement of $7,869. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2004-107 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Appendix G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. Table 4: Maximum, Abated and Extended Special Taxes Special Tax Classification Maximum Parcel Special Taxes Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,623.00 $0.00 $2,623.00 Single Family Dwelling Unit - Prepaid $2,623.00 $2,623.00 $0.00 Duplex Dwelling Unit $2,147.00 $0.00 $2,147.00 Duplex Dwelling Unit -Prepaid $2,147.00 $2,147.00 $0.00 Townhome Dwelling Unit $1,812.00 $0.00 $1,812.00 Townhome Dwelling Unit -Prepaid $1,812.00 $1,812.00 $0.00 A comparison of the maximum and extended special tax amounts for 2020 and 2019 is shown in Table 5 on the following page. 8 SECTION II United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com Table 5: Comparison of Maximum and Extended Special Taxes Special Tax Classification Levy Year 2020 Levy Year 2019 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,623.00 $2,584.00 1.5% Duplex Dwelling Unit $2,147.00 $2,115.00 1.5% Townhome Dwelling Unit $1,812.00 $1,785.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,623.00 $2,584.00 1.5% Duplex Dwelling Unit $2,147.00 $2,115.00 1.5% Townhome Dwelling Unit $1,812.00 $1,785.00 1.5% The schedule of the remaining SSA No.2004-107 Maximum Parcel Special Taxes is shown in Table 6 on the following page.The Maximum Parcel Special Taxes escalate 1.50% annually through 2032. 9 SECTION II United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com Table 6 : Maximum Parcel Special Taxes Levy Year Collection Year Aggregate Per Unit Single Family Duplex Townhome 2020 2021 $843,368 $2,623 $2,147 $1,812 2021 2022 $855,918 $2,662 $2,179 $1,839 2022 2023 $868,836 $2,702 $2,212 $1,867 2023 2024 $881,956 $2,743 $2,245 $1,895 2024 2025 $895,114 $2,784 $2,279 $1,923 2025 2026 $908,602 $2,826 $2,313 $1,952 2026 2027 $922,128 $2,868 $2,348 $1,981 2027 2028 $935,984 $2,911 $2,383 $2,011 2028 2029 $950,080 $2,955 $2,419 $2,041 2029 2030 $964,304 $2,999 $2,455 $2,072 2030 2031 $978,768 $3,044 $2,492 $2,103 2031 2032 $993,562 $3,090 $2,529 $2,135 2032 2033 $1,008,394 $3,136 $2,567 $2,167 2033 2034 $1,023,594 $3,183 $2,606 $2,200 10 SECTION II PRIOR YEAR SPECIAL TAX COLLECTIONS United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com IV PRIOR YEAR SPECIAL TAX COLLECTIONS The SSA No. 2004-107 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes.The City may provide for other means of collecting the special tax, if necessary,to meet the financial obligations of SSA No. 2004-107. A 2019 Special Tax Receipts As of November 10, 2020, SSA No. 2004-107 2019 special tax receipts totaled $812,050. Special taxes in the amount $11,016 are unpaid for delinquency rate of 1.34%.A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 2 below. Table 7: 2019 Paid and Unpaid Special Taxes Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $74,330.00 $0.00 0.00% Lennar Homes LLC $748,736.00 $11,016 1.47% Total $823,066.00 $11,016 1.34% B Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax.The City is not currently pursuing any foreclosure actions. 11 SECTION III EQUALIZED ASSESSED VALUE AND VALUE-TO-LIEN RATIO United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com V EQUALIZED ASSESSED VALUE AND VALUE -TO-LIEN RATIO The SSA No. 2004-107 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 3 below. Table 8: Equalized Assessed Value and Value -to-Lien Ratio 2018 Equalized Assesse d Value2 2018 Appraised Value3 Outstanding Bonds4 Value to Lien Ratio $1,529,137 $4,587,411 $6,942,000 0.66:1 Notes: 1.Source: Kendall County Value includes farmland. Full residential value has not yet been assigned. 2.Based on three times the equalized assessed value of the special service area. 3.As of September 2, 2020. 12 SECTION IV AD VALOREM PROPERTY TAX RATES United City of Yorkville SSA No. 2004-107 November 5, 2020 Trustee’s Report (Levy Year 2020) www.FinanceDTA.com VI AD VALOREM PROPERTY TAX RATES The 2019 general ad valorem tax rates for SSA No. 2004-107 are shown in Table 4 below. Table 9:2019 Ad Valorem Property Tax Rates 4 Type of Rate Interest Rate City Rates5 Corporate 0.181110% Bonds and Interest 0.000000% I.M.R.F.0.000000% Police Protection 0.156180% Police Pension 0.222300% Garbage 0.000000% Audit 0.005420% Liability Insurance 0.007230% Social Security/IMRF 0.027100% School Crossing Guard 0.003620% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Subtotal 0.602960% Kendall Township5 County 0.640880% Bristol-Kendall Fire Protection District 0.720240% Forest Preserve 0.154160% Junior College #516 0.527270% Yorkville Library 0.282920% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.099280% Kendall Road District 0.252690% School District CU-115 7.033800% Subtotal 9.71124% Total Tax Rate 10.314200% Notes: 1.Source: Kendall County, for Tax Codes KE021. APPENDIX A United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2020) FUNDS AND ACCOUNTS APPENDIX B United City of Yorkville SSA No.2004-107 Administration Report (Levy Year 2020) APPLICATION OF SPECIAL TAX APPENDIX C United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2020) APPLICATION OF EARNINGS APPENDIX D United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2020) DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2012 9/1/2011 $0 $259,937.50 $259,938 2012 3/1/2012 $84,000 $259,937.50 $343,938 2013 9/1/2012 $0 $257,312.50 $257,313 2013 3/1/2013 $99,000 $257,312.50 $356,313 2014 9/1/2013 $0 $254,218.75 $254,219 2014 3/1/2014 $115,000 $254,218.75 $369,219 2015 9/1/2014 $0 $250,625.00 $250,625 2015 3/1/2015 $132,000 $250,625.00 $382,625 2016 9/1/2015 $0 $246,500.00 $246,500 2016 3/1/2016 $147,000 $246,500.00 $393,500 2017 9/1/2016 $0 $241,906.25 $241,906 2017 3/1/2017 $167,000 $241,906.25 $408,906 2018 9/1/2017 $0 $236,687.50 $236,688 2018 3/1/2018 $188,000 $236,687.50 $424,688 2019 9/1/2018 $0 $230,812.50 $230,813 2019 3/1/2019 $210,000 $230,812.50 $440,813 2020 9/1/2019 $0 $224,250.00 $224,250 2020 3/1/2020 $234,000 $249,969.00 $483,969 2021 9/1/2020 $0 $249,696.00 $249,696 2021 3/1/2021 $230,000 $216,937.50 $446,938 2022 9/1/2021 $0 $209,750.00 $209,750 2022 3/1/2022 $255,000 $209,750.00 $464,750 2023 9/1/2022 $0 $201,781.25 $201,781 2023 3/1/2023 $281,000 $201,781.25 $482,781 2024 9/1/2023 $0 $193,000.00 $193,000 2024 3/1/2024 $308,000 $193,000.00 $501,000 2025 9/1/2024 $0 $183,375.00 $183,375 2025 3/1/2025 $337,000 $183,375.00 $520,375 2026 9/1/2025 $0 $172,843.75 $172,844 2026 3/1/2026 $369,000 $172,843.75 $541,844 2027 9/1/2026 $0 $161,312.50 $161,313 2027 3/1/2027 $403,000 $161,312.50 $564,313 2028 9/1/2027 $0 $148,718.75 $148,719 2028 3/1/2028 $436,000 $148,718.75 $584,719 2029 9/1/2028 $0 $135,093.75 $135,094 2029 3/1/2029 $474,000 $135,093.75 $609,094 2030 9/1/2029 $0 $120,281.25 $120,281 2030 3/1/2030 $525,000 $120,281.25 $645,281 2031 9/1/2030 $0 $103,875.00 $103,875 2031 3/1/2031 $568,000 $103,875.00 $671,875 2032 9/1/2031 $0 $86,125.00 $86,125 2032 3/1/2032 $612,000 $86,125.00 $698,125 2033 9/1/2032 $0 $67,000.00 $67,000 2033 3/1/2033 $661,000 $67,000.00 $728,000 2034 9/1/2033 $0 $46,343.75 $46,344 2034 3/1/2034 $715,000 $46,343.75 $761,344 2035 9/1/2034 $0 $24,000.00 $24,000 2035 3/1/2035 $768,000 $24,000.00 $792,000 $8,318,000 $8,603,853 $16,921,853 $6,712,000 United City of Yorkville Special Service Area No. 2004-107 Debt Service Schedule Outstanding Principal as of 03/02/2021 Subtotal APPENDIX E United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2020) AERIAL APPENDIX OF SSA BOUNDARIES APPENDIX F United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2020) SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 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. 2004-107 (RAINTREE VILLAGE II) 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. 2004-107 ............................................................................4 B. ANTICIPATED LAND USES .............................................................................................4 IV. SPECIAL SERVICES .........................................................................................................................4 A. GENERAL DESCRIPTION ................................................................................................4 B. ESTIMATED COSTS ........................................................................................................5 C. ALLOCATION.................................................................................................................6 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ........................................18 V. BOND ASSUMPTIONS.....................................................................................................................18 VI. MAXIMUM PARCEL SPECIAL TAX ...............................................................................................19 A. DETERMINATION .........................................................................................................19 B. APPLICATION ..............................................................................................................20 C. ESCALATION ...............................................................................................................21 D. TERM ..........................................................................................................................21 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................21 F. OPTIONAL PREPAYMENT .............................................................................................21 G. MANDATORY PREPAYMENT ........................................................................................22 VII. ABATEMENT AND COLLECTION...................................................................................................22 A. ABATEMENT ...............................................................................................................22 B. COLLECTION PROCESS ................................................................................................22 C. ADMINISTRATIVE REVIEW ..........................................................................................23 VIII. AMENDMENTS ...............................................................................................................................23 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. 2004-107 November 16, 2005 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 November 22, 2005 in connection with the proceedings for Special Service Area Number 2004-107 (hereinafter referred to as "SSA No. 2004-107"), this Special Tax Roll and Report of SSA No. 2004- 107 (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. 2004-107 and the Bonds as determined by the City or the Consultant on its behalf: the costs of computing the Special Taxes and of preparing the annual Special Taxes collection schedules; the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the trustee; the costs of the trustee and any fiscal agent (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture or any trustee or fiscal agent agreement; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or its designee in complying with 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; the costs of obtaining or maintaining ratings of the Bonds; 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; and amounts advanced by the City for any other administrative purposes of SSA No. 2004-107, including the costs of prepayment of Special Taxes, recordings related to the prepayment, discharge or satisfaction of Special Taxes; the costs of commencing foreclosure and pursuing collection of delinquent Special Taxes and the reasonable fees of legal counsel of the City incurred in connection with the foregoing. "Attached Property" means all Parcels within the boundaries of SSA No. 2004-107 classified as Duplex Property or Townhome Property. "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 No. 2004-107, 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. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 "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. 2004-107. "Council" means the Mayor and City Council of the United City of Yorkville, having jurisdiction over SSA No. 2004-107. "County" means the County of Kendall, Illinois. "Duplex Property" means all Parcels within the boundaries of SSA No. 2004-107 on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, Final Plat for Unit 4 (lots for which the exception to blanket easement designation does not apply), or other document approved by the City as determined by the Consultant. "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, duplex, 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, Duplex 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. 2004-107 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the 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. 2004-107 November 16, 2005 "PIN Map" means an official map of the County Assessments Division or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means a preliminary plat of subdivision approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2004-107 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from any Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Single-family Property" means all Parcels within the boundaries of SSA No. 2004-107 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, the Final Plats for Units 5 and 6, 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. "SSA No. 2003-100 Duplex Property" means all Parcels within the boundaries of SSA No. 2003-100 of the City on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined pursuant to the Special Tax Roll and Report of SSA No. 2003-100. "Townhome Property" means all Parcels within the boundaries of SSA No. 2004-107 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, Final Plat for Unit 4 (lots for which the exception to blanket easement designation does apply), or other document approved by the City as determined by the Consultant. "Unit 4" means that plat of subdivision within Raintree Village designated as Unit 4. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 "Unit 5" means that plat of subdivision within Raintree Village designated as Unit 5. "Unit 6" means that plat of subdivision within Raintree Village designated as Unit 6. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2004-107 SSA No. 2004-107 consists of approximately one hundred fifty-six (156) acres within Units 4, 5, and 6 which comprises the southern portion of the Raintree Village subdivision. SSA No. 2004-107 is generally located south of State Route 71 between State Route 47 to the west and State Route 126 to the east. A legal description is attached as Exhibit C of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2004-107 is anticipated to consist of two hundred and two (202) single- family Dwelling Units (i.e., single-family homes), thirty-eight (38) duplex Dwelling Units, and one hundred twenty-eight (128) townhome Dwelling Units. IV. SPECIAL SERVICES SSA No. 2004-107 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. 2004-107 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2004-107 (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, 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 Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 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 relating to any of the foregoing improvements, required tap-on fees and related fees for water or sanitary sewer services and other eligible costs. 2. SSA FUNDED IMPROVEMENTS SSA No. 2004-107 is anticipated to fund the following improvements (subject to alternatives, modifications, and/or substitutions as described in Section IV.D below). Certain facilities are local in scope in that they bring the special services directly to the individual single-family homes, duplexes and townhomes and generally consist of sanitary sewer and water lines, streets, storm sewer and detention areas, and parks and open space. Certain other facilities are community wide in scope in that they provide sewer capacity to an area that extends beyond the boundaries of SSA No. 2004-107. The community wide facilities include a lift station that will benefit the townhomes and duplexes within SSA No. 2004-107 as well as the SSA No. 2003-100 Duplex Property. Only the share of the lift station benefiting property within the boundaries of SSA No. 2004-107 will be funded by SSA No. 2004-107. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2004-107 for each anticipated land use are presented in Table 1 on the following page. The costs shown in Table 1 do not include any off site improvements or improvements for the school site located within the Final Plat for Unit 4. Therefore, the school site will be exempt from the Special Tax. Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS ELIGIBLE IMPROVEMENTS SSA FUNDED IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL LOCAL COMMUNITY WIDE TOTAL LOCAL COMMUNITY WIDE Sanitary Sewer Improvements $1,485,158 $1,279,634 $205,524 $1,284,428 $1,078,904 $205,524 Water Improvements $1,211,959 $1,211,959 $0 $1,022,869 $1,022,869 $0 Roads Improvements $2,127,889 $2,127,889 $0 $1,799,413 $1,799,413 $0 Earthwork $381,203 $381,203 $0 $322,365 $322,365 Storm Water Management Improvements $1,570,188 $1,570,188 $0 $1,325,035 $1,325,035 $0 Earthwork $244,710 $244,710 $0 $205,769 $205,769 $0 Parks and Landscaping Improvements $790,246 $790,246 $0 $664,353 $664,353 $0 Earthwork $33,227 $33,227 $0 $27,769 $27,769 $0 GRAND TOTAL $7,844,580 $7,639,056 $205,524 $6,652,000 $6,446,477 $205,524 *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. 2004-107 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2004-107 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 Generally, the Eligible Improvements can be classified as either "local improvements" or "community wide improvements." The benefit areas for these improvements are discussed in more detail below. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 a. LOCAL IMPROVEMENTS The local improvements are those Eligible Improvements which are constructed to serve specific subdivisions, or units, within SSA No. 2004-107. Their scope is local in nature, and therefore the benefit area includes only that property within each respective group of subdivisions or units served by the improvements. These improvements will bring the special services directly to the individual residential lots, and therefore, benefit is rendered to each Dwelling Unit. b. COMMUNITY WIDE IMPROVEMENTS The community wide improvements are those Eligible Improvements which serve a portion of SSA No. 2004-107 and a portion of SSA No. 2003-100 rather than a specific subdivision or unit. These improvements consist of a lift station serving the Attached Property and the SSA No. 2003-100 Duplex 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 duplex Dwelling Units or townhome Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for duplexes and townhomes. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each duplex Dwelling Unit and townhome Dwelling Units is anticipated to Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 have two or three bedrooms, the P.E. factor of 3.0 for two to 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 and townhome of 9.57 and 5.86, respectively. 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 has 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 (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. 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 25.00% for development densities of 2 units to an acre, 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 Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 gross densities for the single-family homes, duplexes, and townhomes are approximately two to an acre, five and six-tenths to an acre, and six and one half to an acre, respectively. Interpolating for the duplexes and townhomes, the impervious area is estimated at 25.00%, 49.00%, and 55.00% for the single-family homes, duplexes and townhomes, respectively. d. PARKS AND OPEN SPACE Park and landscaping benefit is estimated to be a function of household size, given that the park and landscaped open space areas are local in nature and will be utilized by the residents within SSA No. 2004-107. Household sizes are estimated at 3.5, 3.0, and 3.0 respectively for single-family homes, duplexes, and townhomes, consistent with the P.E. factors discussed above. Tables 2 – 5 below show these public improvement usage factors and their equivalency (i.e., the relationship of these factors among the different land uses within SSA No. 2004- 107). TABLE 2 SEWER AND WATER USAGE FACTORS (A) Land Use (B) P.E. (C) Equivalent Unit Factor (1) Single-family Property (DU) 3.5 1.001 (2) Duplex Property (DU) 3.0 0.862 (3) Townhome Property (DU) 3.0 0.863 1B1 / B1, 2B2 / B1, 3B3 / B1. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 3 ROAD USAGE FACTORS (A) Land Use (B) Trip Factor (C) Pass-by Factor (D) Floor Area Ratio (E) Equivalent Unit Factor (1) Single-family Property (DU) 9.57 NA NA 1.001 (2) Duplex Property (DU) 8.20 NA NA 0.862 (3) Townhome Property (DU) 5.86 NA NA 0.613 1B1 / B1, 2B2 / B1, 3B3 / B1. TABLE 4 STORM SEWER USAGE FACTORS (A) Land Use (B) Density (C) Coverage Factor (D) Impervious Area Per Lot1 (E) Equivalent Unit Factor (1) Single-family Property (DU) 2.00 25% 5,445 1.002 (2) Duplex Property (DU) 5.60 49% 3,812 0.703 (3) Townhome Property (DU) 6.50 55% 3,686 0.684 1(43,560 x C) / B 2D1 / D1, 3D2 / D1, 4D3 / D1. TABLE 5 PARK AND LANDSCAPING USAGE FACTORS (A) Land Use (B) Household Size (C) Equivalent Unit Factor (1) Single-family Property (DU) 3.5 1.001 (2) Duplex Property (DU) 3.0 0.862 (3) Townhome Property (DU) 3.0 0.863 1B1 / B1, 2B2 / B1, 3B3 / B1. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 3. ALLOCATED COSTS a. LOCAL IMPROVEMENTS The local improvement costs, shown in Table 6 on the following page, are based on the developer's estimate of improvement costs for the Single-family Property (Units 5 and 6) and the Attached Property (Unit 4)1. Since the equivalent unit factors discussed above are uniform for single-family homes, the local improvement costs allocable to each single-family home is calculated by dividing the estimated total local improvement costs for Single- family Property by the total number of single family homes, as shown in Table 6 on the following page. 1 The Unit 4 costs shown in Table 6 include only the Eligible Improvements allocable to the Duplex Property Dwelling Units and the Townhome Property Dwelling Units and exclude all Eligible Improvements related to the school site. Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 6 ELIGIBLE LOCAL IMPROVEMENTS SINGLE-FAMILY PROPERTY AND ATTACHED PROPERTY PUBLIC IMPROVEMENT SINGLE- FAMILY PROPERTY ATTACHED PROPERTY Sanitary Sewer Improvements $794,978 $484,656 Water Improvements $838,769 $373,190 Roads Improvements $1,534,606 $593,283 Earthwork $275,986 $105,217 Storm Water Management Improvements $1,056,585 $513,603 Earthwork $101,004 $143,706 Parks and Landscaping Improvements $328,951 $461,295 Earthwork $0 $33,227 GRAND TOTAL $4,930,879 $2,708,177 Number of DUs 202 NA Total Cost/DU $24,410.29 NA As the developer has prepared a combined cost estimate for the Attached Property, the local improvement costs for Duplex Property and Townhome Property are allocated in accordance with the applicable equivalent unit factor. As shown in Tables 7 – 11, the allocated cost per equivalent unit is computed by dividing the estimated local improvement costs in Table 6, by the total applicable equivalent units for Duplex Property and Townhome Property. The total allocated costs for each Attached Property land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 7 ATTACHED PROPERTY LOCAL SANITARY SEWER COST ALLOCATION (A) Land Use (B) Units (C) Equivalent Unit Factor (D) Equivalent Units (E) Allocated Cost (1) Duplex Property (DU) 38 0.86 32.681 $110,9453 (2) Townhome Property (DU) 128 0.86 110.082 $373,7114 (3) Grand Total 166 NA 142.76 $484,656 1 B1*C1, 2 B2*C2, 3 $484,656/D3*D1, 4 $484,656/D3*D2 TABLE 8 ATTACHED PROPERTY LOCAL WATER COST ALLOCATION (A) Land Use (B) Units (C) Equivalent Unit Factor (D) Equivalent Units (E) Allocated Cost (1) Duplex Property (DU) 38 0.86 32.681 $85,4293 (2) Townhome Property (DU) 128 0.86 110.082 $287,7614 (3) Grand Total 166 NA 142.76 $373,190 1 B1*C1, 2 B2*C2, 3 $373,190/D3*D1, 4 $373,190/D3*D2 Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 9 ATTACHED PROPERTY LOCAL ROAD COST ALLOCATION (A) Land Use (B) Units (C) Equivalent Unit Factor (D) Equivalent Units (E) Allocated Cost (1) Duplex Property (DU) 38 0.86 32.681 $206,0953 (2) Townhome Property (DU) 128 0.61 78.082 $492,4054 (3) Grand Total 166 NA 110.76 $698,500 1 B1*C1, 2 B2*C2, 3 $698,500/D3*D1, 4 $698,500/D3*D2 TABLE 10 ATTACHED PROPERTY LOCAL STORM SEWER COST ALLOCATION (A) Land Use (B) Units (C) Equivalent Unit Factor (D) Equivalent Units (E) Cost Per Unit (1) Duplex Property (DU) 38 0.70 26.601 $153,8583 (2) Townhome Property (DU) 128 0.68 87.042 $503,4514 (3) Grand Total 166 NA 113.64 $657,309 1 B1*C1, 2 B2*C2, 3 $657,309/D3*D1, 4 $657,309/D3*D2 TABLE 11 ATTACHED PROPERTY LOCAL PARKS AND LANDSCAPING COST ALLOCATION (A) Land Use (B) Units (C) Equivalent Unit Factor (D) Equivalent Units (E) Cost Per Unit (1) Duplex Property (DU) 38 0.86 32.681 $113,2043 (2) Townhome Property (DU) 128 0.86 110.082 $381,3184 (3) Grand Total 166 NA 142.76 $494,522 1 B1*C1, 2 B2*C2, 3 $494,522/D3*D1, 4 $494,522/D3*D2 Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 b. COMMUNITY WIDE IMPROVEMENTS As shown in Table 12 on the following page, the total cost of the lift station is allocated between Duplex Property, Townhome Property, and SSA No. 2003-100 Duplex Property. The allocated cost per equivalent unit is computed by dividing the estimated total cost of the lift station by the total number of applicable equivalent units. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units TABLE 12 COMMUNITY WIDE LIFT STATION COST ALLOCATION (A) Land Use (B) Units (C) Equivalent Unit Factor (D) Equivalent Units (E) Allocated Cost (1) Duplex Property (DU) 38 0.86 32.681 $47,0484 (2) Townhome Property (DU) 128 0.86 110.082 $158,4765 (3) SSA No. 2003-100 Duplex Property (DU) 86 0.86 73.963 $106,4766 (4) Grand Total 252 NA 216.72 $312,000 1 B1*C1, 2 B2*C2, 3 B3*C3, 4 $312,000/D4*D1, 5 $312,000/D4*D2, 6 $312,000/D4*D3 Aggregating the local improvements and the community improvements yields the total estimated Eligible Improvements as shown in Table 13 on the following page. The portion of these improvements to be financed with bond proceeds is shown in Tables 14. All Eligible Improvements that are not financed through SSA No. 2004-107 will be funded by the developer and are categorized as "Developer's Equity." Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 13 COMBINED LOCAL IMPROVEMENTS AND COMMUNITY WIDE IMPROVEMENTS SINGLE-FAMILY PROPERTY DUPLEX PROPERTY TOWNHOME PROPERTY PUBLIC IMPROVEMENT TOTAL LOCAL COMMUNITY WIDE TOTAL LOCAL COMMUNITY WIDE TOTAL LOCAL COMMUNITY WIDE Sanitary Sewer $794,978 $794,978NA$157,993$110,945$47,048$532,187$373,711$158,476 Water $838,769 $838,769$0$85,429$85,429$0$287,761$287,761$0 Roads $1,810,592 $1,810,592$0$206,094$206,094$0$492,405$492,405$0 Storm Water Management $1,157,589 $1,157,589$0$153,858$153,858$0$503,451$503,451$0 Parks and Landscaping $328,951 $328,951$0$113,204$113,204$0$381,318$381,318$0 GRAND TOTAL $4,930,879 $4,930,879$0$716,578$669,530$47,048$2,197,122$2,038,646$158,476 NUMBER OF DUS 202 202202383838128128128 TOTAL COST/DU $24,410.29 $24,410.29$0.00$18,857.32$17,619.21$1,238.11$17,165.01$15,926.92$1,238.09 *Any differences in the amounts shown are due to rounding Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 14 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2004-107 SINGLE-FAMILY PROPERTY DUPLEX PROPERTY TOWNHOME PROPERTY PUBLIC IMPROVEMENT GRAND TOTAL TOTAL LOCAL COMMUNITY WIDE TOTAL LOCAL COMMUNITY WIDE TOTAL LOCAL COMMUNITY WIDE DEVELOPER'S EQUITY Sanitary Sewer $1,591,634 $673,864 $673,864 $0 $145,829 $98,781 $47,048 $464,736 $306,260 $158,476 $307,205 Water $1,211,959 $710,983 $710,983 $0 $76,062 $76,062 $0 $235,823 $235,823 $0 $189,091 Roads $2,509,092 $1,534,750 $1,534,750 $0 $183,497 $183,497 $0 $403,531 $403,531 $0 $387,314 Storm Water Management $1,814,898 $981,231 $981,231 $0 $136,988 $136,988 $0 $412,583 $412,583 $0 $284,096 Parks and Landscaping $823,473 $278,836 $278,836 $0 $100,792 $100,792 $0 $312,495 $312,495 $0 $131,350 GRAND TOTAL $7,951,056 $4,179,664 $4,179,664 $0 $643,168 $596,120 $47,048 $1,829,168 $1,670,692 $158,476 $1,299,056 NUMBER OF DUS NA 202 202 202 38 38 38 128 128 128 NA TOTAL COST/DU NA $20,691.41 $20,691.41 $0.00 $16,925.47 $15,687.37 $1,238.10 $14,290.38 $13,052.28 $1,238.10 NA *Any differences in the amounts shown are due to rounding Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 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. 2004-107, using the preceding methodology, is uniform within Single-family Property, Duplex Property, and Townhome Property and (ii) such allocation results in the same ratio of funded Eligible Improvements among 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 a single series of bonds. Total authorized bonded indebtedness is $10,000,000. Bonds in the approximate amount of $9,250,000 are anticipated to be issued in November 2005. Issuance costs are estimated to be approximately four and eight- tenths percent (4.8%) of the principal amount of the bonds. The bond issue will include a reserve fund not more than nine and eight tenths (9.8%) of the original principal amount of the bonds and approximately twenty-seven (27) months 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. 2004-107, may increase or decrease depending upon these variables. Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 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 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 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 Duplex Property Dwelling Units and Townhome Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for 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 amounts to be funded for Single-family Property, Duplex Property, and Townhome Property shown in Table 14 by the respective number of Dwelling Units. EDUs are shown in Table 15 below. TABLE 15 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS Single-family Property Dwelling Unit $20,691.41 1.000 202 units 202.00 Duplex Property Dwelling Unit $16,925.47 0.818 38 units 31.08 Townhome Property Dwelling Unit $14,290.38 0.691 128 units 88.45 Total 368 units 321.53 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 16 on the following page. Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 16 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2006 / COLLECTED CALENDAR YEAR 2007) PER DWELLING UNIT TOTAL SINGLE- FAMILY PROPERTY DUPLEX PROPERTY TOWNHOME PROPERTY Maximum Parcel Special Taxes $684,910 $430,260 $66,234 $188,416 Number of EDUs 321.53 202.00 31.08 88.45 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,130 NA NA NA EDU Factor NA 1.000 0.818 0.691 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,130 $1,743 $1,472 *Amounts have been rounded. 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, Duplex 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. 2004-107 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, Duplex Property, or Townhome Property for such Parcel, as determined from the Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, the Final Plat(s), or other document approved by the City as determined by the Consultant, whichever is most recent 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 16, as increased in accordance with the 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 Special Tax Roll and Report Page 21 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 of Dwelling Units of Single-family Property, Duplex Property, and Townhome Property which may be constructed on such Parcel, as determined from the applicable Final Plat and/or site plan by the applicable Maximum Parcel Special Tax determined pursuant to Table 16, 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 2033, rounded to the nearest dollar. Note, 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 2033 (to be collected in Calendar Year 2034). 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 the amount such amount shall be valid. Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 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 2006 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. 2004-107. 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 Special Tax Roll and Report Page 23 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 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. 2004-107 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 (Lennar)\SSA Report\Raintree Village II SSA Report3.doc EXHIBIT A SPECIAL TAX ROLL PermanantIndexNumberRAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Maximum Parcel Special Tax per Subdivided Single-Family Property Lot [1]2006200720082009201020112012201320142015201620172018201905-09-211-00905-09-211-01005-09-211-01105-09-211-01205-09-211-01305-09-213-00105-09-213-00205-09-213-00305-09-213-00405-09-213-00505-09-213-00605-09-213-00705-09-213-00805-09-213-00905-09-213-01005-09-213-01105-09-213-01205-09-213-01305-09-213-01405-09-213-01505-09-213-01605-09-213-01705-09-214-00105-09-214-00205-09-214-00305-09-214-00405-09-214-00505-09-214-00605-09-214-00705-09-214-00805-09-214-00905-09-214-01005-09-214-01105-09-214-01205-09-214-01305-09-215-00105-09-215-00205-09-215-00305-09-215-00405-09-215-00505-09-215-00605-09-216-00105-09-216-00205-09-216-00305-09-216-00405-09-216-00505-09-226-00305-09-231-00105-09-231-00205-09-231-00305-09-231-004$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00[1] Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit.A-1 PermanantIndexNumberRAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Maximum Parcel Special Tax per Subdivided Single-Family Property Lot [1]2020202120222023202420252026202720282029203020312032203305-09-211-00905-09-211-01005-09-211-01105-09-211-01205-09-211-01305-09-213-00105-09-213-00205-09-213-00305-09-213-00405-09-213-00505-09-213-00605-09-213-00705-09-213-00805-09-213-00905-09-213-01005-09-213-01105-09-213-01205-09-213-01305-09-213-01405-09-213-01505-09-213-01605-09-213-01705-09-214-00105-09-214-00205-09-214-00305-09-214-00405-09-214-00505-09-214-00605-09-214-00705-09-214-00805-09-214-00905-09-214-01005-09-214-01105-09-214-01205-09-214-01305-09-215-00105-09-215-00205-09-215-00305-09-215-00405-09-215-00505-09-215-00605-09-216-00105-09-216-00205-09-216-00305-09-216-00405-09-216-00505-09-226-00305-09-231-00105-09-231-00205-09-231-00305-09-231-004$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 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$3,090.00 $3,136.00 $3,183.00[1] Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit.A-2 PermanantIndexNumberRAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Maximum Parcel Special Tax per Subdivided Single-Family Property Lot [1]2006200720082009201020112012201320142015201620172018201905-09-231-00505-09-231-00605-09-232-00105-09-232-00205-09-232-00305-09-232-00405-09-232-00505-09-232-00605-09-233-00105-09-233-00205-09-233-00305-09-233-00405-09-234-00105-09-234-00205-09-234-00305-09-234-00405-09-234-00505-09-234-00605-09-234-00705-09-234-00805-09-234-00905-09-234-01005-09-235-00105-09-235-00205-09-235-00305-09-235-00405-09-235-00505-09-235-00605-09-235-00705-09-236-00105-09-236-00205-09-236-00305-09-236-00405-09-236-00505-09-236-00605-09-237-00105-09-237-00205-09-237-00305-09-237-00405-09-237-00505-09-237-00605-09-237-00705-09-237-00805-09-237-00905-09-237-01005-09-237-01105-09-237-01205-09-237-01305-09-237-01405-09-237-015$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 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$2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00$2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00[1] Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit.A-3 PermanantIndexNumberRAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Maximum Parcel Special Tax per Subdivided Single-Family Property Lot [1]2020202120222023202420252026202720282029203020312032203305-09-231-00505-09-231-00605-09-232-00105-09-232-00205-09-232-00305-09-232-00405-09-232-00505-09-232-00605-09-233-00105-09-233-00205-09-233-00305-09-233-00405-09-234-00105-09-234-00205-09-234-00305-09-234-00405-09-234-00505-09-234-00605-09-234-00705-09-234-00805-09-234-00905-09-234-01005-09-235-00105-09-235-00205-09-235-00305-09-235-00405-09-235-00505-09-235-00605-09-235-00705-09-236-00105-09-236-00205-09-236-00305-09-236-00405-09-236-00505-09-236-00605-09-237-00105-09-237-00205-09-237-00305-09-237-00405-09-237-00505-09-237-00605-09-237-00705-09-237-00805-09-237-00905-09-237-01005-09-237-01105-09-237-01205-09-237-01305-09-237-01405-09-237-015$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00$2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00[1] Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit.A-4 RAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Permanent Index Number (Unsubdivided Parcels)Levied Maximum Parcel Special 05-03-300-024 05-09-200-020Calendar Tax Per Dwelling Unit SDU [1]DDU [2]TDU [3]TOTALSDU [1]DDU [2]TDU [3]TOTALYearSDU [1]DDU [2]TDU [3]04485260062006 $2,130 $1,743 $1,472 $0.00 $6,972.00 $70,656.00 $77,628.00 $12,780.00 $0.00 $0.00 $12,780.002007 $2,162 $1,769 $1,494 $0.00 $7,076.00 $71,712.00 $78,788.00 $12,972.00 $0.00 $0.00 $12,972.002008 $2,194 $1,796 $1,516 $0.00 $7,184.00 $72,768.00 $79,952.00 $13,164.00 $0.00 $0.00 $13,164.002009 $2,227 $1,823 $1,539 $0.00 $7,292.00 $73,872.00 $81,164.00 $13,362.00 $0.00 $0.00 $13,362.002010 $2,260 $1,850 $1,562 $0.00 $7,400.00 $74,976.00 $82,376.00 $13,560.00 $0.00 $0.00 $13,560.002011 $2,294 $1,878 $1,585 $0.00 $7,512.00 $76,080.00 $83,592.00 $13,764.00 $0.00 $0.00 $13,764.002012 $2,328 $1,906 $1,609 $0.00 $7,624.00 $77,232.00 $84,856.00 $13,968.00 $0.00 $0.00 $13,968.002013 $2,363 $1,935 $1,633 $0.00 $7,740.00 $78,384.00 $86,124.00 $14,178.00 $0.00 $0.00 $14,178.002014 $2,398 $1,964 $1,657 $0.00 $7,856.00 $79,536.00 $87,392.00 $14,388.00 $0.00 $0.00 $14,388.002015 $2,434 $1,993 $1,682 $0.00 $7,972.00 $80,736.00 $88,708.00 $14,604.00 $0.00 $0.00 $14,604.002016 $2,471 $2,023 $1,707 $0.00 $8,092.00 $81,936.00 $90,028.00 $14,826.00 $0.00 $0.00 $14,826.002017 $2,508 $2,053 $1,733 $0.00 $8,212.00 $83,184.00 $91,396.00 $15,048.00 $0.00 $0.00 $15,048.002018 $2,546 $2,084 $1,759 $0.00 $8,336.00 $84,432.00 $92,768.00 $15,276.00 $0.00 $0.00 $15,276.002019 $2,584 $2,115 $1,785 $0.00 $8,460.00 $85,680.00 $94,140.00 $15,504.00 $0.00 $0.00 $15,504.002020 $2,623 $2,147 $1,812 $0.00 $8,588.00 $86,976.00 $95,564.00 $15,738.00 $0.00 $0.00 $15,738.002021 $2,662 $2,179 $1,839 $0.00 $8,716.00 $88,272.00 $96,988.00 $15,972.00 $0.00 $0.00 $15,972.002022 $2,702 $2,212 $1,867 $0.00 $8,848.00 $89,616.00 $98,464.00 $16,212.00 $0.00 $0.00 $16,212.002023 $2,743 $2,245 $1,895 $0.00 $8,980.00 $90,960.00 $99,940.00 $16,458.00 $0.00 $0.00 $16,458.002024 $2,784 $2,279 $1,923 $0.00 $9,116.00 $92,304.00 $101,420.00 $16,704.00 $0.00 $0.00 $16,704.002025 $2,826 $2,313 $1,952 $0.00 $9,252.00 $93,696.00 $102,948.00 $16,956.00 $0.00 $0.00 $16,956.002026 $2,868 $2,348 $1,981 $0.00 $9,392.00 $95,088.00 $104,480.00 $17,208.00 $0.00 $0.00 $17,208.002027 $2,911 $2,383 $2,011 $0.00 $9,532.00 $96,528.00 $106,060.00 $17,466.00 $0.00 $0.00 $17,466.002028 $2,955 $2,419 $2,041 $0.00 $9,676.00 $97,968.00 $107,644.00 $17,730.00 $0.00 $0.00 $17,730.002029 $2,999 $2,455 $2,072 $0.00 $9,820.00 $99,456.00 $109,276.00 $17,994.00 $0.00 $0.00 $17,994.002030 $3,044 $2,492 $2,103 $0.00 $9,968.00 $100,944.00 $110,912.00 $18,264.00 $0.00 $0.00 $18,264.002031 $3,090 $2,529 $2,135 $0.00 $10,116.00 $102,480.00 $112,596.00 $18,540.00 $0.00 $0.00 $18,540.002032 $3,136 $2,567 $2,167 $0.00 $10,268.00 $104,016.00 $114,284.00 $18,816.00 $0.00 $0.00 $18,816.002033 $3,183 $2,606 $2,200 $0.00 $10,424.00 $105,600.00 $116,024.00 $19,098.00 $0.00 $0.00 $19,098.00 [1] SDU = Single-family Property Dwelling Unit [2] DDU = Duplex Property Dwelling Unit [3] TDU = Townhome Property Dwelling UnitA-5 RAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Permanent Index Number (Unsubdivided Parcels)Levied Maximum Parcel Special 05-09-200-022 05-09-200-024Calendar Tax Per Dwelling Unit SDU [1]DDU [2]TDU [3]TOTALSDU [1]DDU [2]TDU [3]TOTALYearSDU [1]DDU [2]TDU [3]76 0 0 76 12 0 0 122006 $2,130 $1,743 $1,472 $161,880.00 $0.00 $0.00 $161,880.00 $25,560.00 $0.00 $0.00 $25,560.002007 $2,162 $1,769 $1,494 $164,312.00 $0.00 $0.00 $164,312.00 $25,944.00 $0.00 $0.00 $25,944.002008 $2,194 $1,796 $1,516 $166,744.00 $0.00 $0.00 $166,744.00 $26,328.00 $0.00 $0.00 $26,328.002009 $2,227 $1,823 $1,539 $169,252.00 $0.00 $0.00 $169,252.00 $26,724.00 $0.00 $0.00 $26,724.002010 $2,260 $1,850 $1,562 $171,760.00 $0.00 $0.00 $171,760.00 $27,120.00 $0.00 $0.00 $27,120.002011 $2,294 $1,878 $1,585 $174,344.00 $0.00 $0.00 $174,344.00 $27,528.00 $0.00 $0.00 $27,528.002012 $2,328 $1,906 $1,609 $176,928.00 $0.00 $0.00 $176,928.00 $27,936.00 $0.00 $0.00 $27,936.002013 $2,363 $1,935 $1,633 $179,588.00 $0.00 $0.00 $179,588.00 $28,356.00 $0.00 $0.00 $28,356.002014 $2,398 $1,964 $1,657 $182,248.00 $0.00 $0.00 $182,248.00 $28,776.00 $0.00 $0.00 $28,776.002015 $2,434 $1,993 $1,682 $184,984.00 $0.00 $0.00 $184,984.00 $29,208.00 $0.00 $0.00 $29,208.002016 $2,471 $2,023 $1,707 $187,796.00 $0.00 $0.00 $187,796.00 $29,652.00 $0.00 $0.00 $29,652.002017 $2,508 $2,053 $1,733 $190,608.00 $0.00 $0.00 $190,608.00 $30,096.00 $0.00 $0.00 $30,096.002018 $2,546 $2,084 $1,759 $193,496.00 $0.00 $0.00 $193,496.00 $30,552.00 $0.00 $0.00 $30,552.002019 $2,584 $2,115 $1,785 $196,384.00 $0.00 $0.00 $196,384.00 $31,008.00 $0.00 $0.00 $31,008.002020 $2,623 $2,147 $1,812 $199,348.00 $0.00 $0.00 $199,348.00 $31,476.00 $0.00 $0.00 $31,476.002021 $2,662 $2,179 $1,839 $202,312.00 $0.00 $0.00 $202,312.00 $31,944.00 $0.00 $0.00 $31,944.002022 $2,702 $2,212 $1,867 $205,352.00 $0.00 $0.00 $205,352.00 $32,424.00 $0.00 $0.00 $32,424.002023 $2,743 $2,245 $1,895 $208,468.00 $0.00 $0.00 $208,468.00 $32,916.00 $0.00 $0.00 $32,916.002024 $2,784 $2,279 $1,923 $211,584.00 $0.00 $0.00 $211,584.00 $33,408.00 $0.00 $0.00 $33,408.002025 $2,826 $2,313 $1,952 $214,776.00 $0.00 $0.00 $214,776.00 $33,912.00 $0.00 $0.00 $33,912.002026 $2,868 $2,348 $1,981 $217,968.00 $0.00 $0.00 $217,968.00 $34,416.00 $0.00 $0.00 $34,416.002027 $2,911 $2,383 $2,011 $221,236.00 $0.00 $0.00 $221,236.00 $34,932.00 $0.00 $0.00 $34,932.002028 $2,955 $2,419 $2,041 $224,580.00 $0.00 $0.00 $224,580.00 $35,460.00 $0.00 $0.00 $35,460.002029 $2,999 $2,455 $2,072 $227,924.00 $0.00 $0.00 $227,924.00 $35,988.00 $0.00 $0.00 $35,988.002030 $3,044 $2,492 $2,103 $231,344.00 $0.00 $0.00 $231,344.00 $36,528.00 $0.00 $0.00 $36,528.002031 $3,090 $2,529 $2,135 $234,840.00 $0.00 $0.00 $234,840.00 $37,080.00 $0.00 $0.00 $37,080.002032 $3,136 $2,567 $2,167 $238,336.00 $0.00 $0.00 $238,336.00 $37,632.00 $0.00 $0.00 $37,632.002033 $3,183 $2,606 $2,200 $241,908.00 $0.00 $0.00 $241,908.00 $38,196.00 $0.00 $0.00 $38,196.00 [1] SDU = Single-family Property Dwelling Unit [2] DDU = Duplex Property Dwelling Unit [3] TDU = Townhome Property Dwelling UnitA-6 RAINTREE VILLAGE IIUNITED CITY OF YORKVILLE SSA NO. 2004-107SPECIAL TAX ROLLCALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033Levied Maximum Parcel Special 05-10-100-008 05-10-100-010Calendar Tax Per Dwelling Unit SDU [1]DDU [2]TDU [3]TOTALSDU [1]DDU [2]TDU [3]TOTALGRANDYearSDU [1]DDU [2]TDU [3]7 28 60 95 0 6 20 26 TOTAL2006 $2,130 $1,743 $1,472 $14,910.00 $48,804.00 $88,320.00 $152,034.00 $0.00 $10,458.00 $29,440.00 $39,898.00 $684,910.002007 $2,162 $1,769 $1,494 $15,134.00 $49,532.00 $89,640.00 $154,306.00 $0.00 $10,614.00 $29,880.00 $40,494.00 $695,178.002008 $2,194 $1,796 $1,516 $15,358.00 $50,288.00 $90,960.00 $156,606.00 $0.00 $10,776.00 $30,320.00 $41,096.00 $705,484.002009 $2,227 $1,823 $1,539 $15,589.00 $51,044.00 $92,340.00 $158,973.00 $0.00 $10,938.00 $30,780.00 $41,718.00 $716,120.002010 $2,260 $1,850 $1,562 $15,820.00 $51,800.00 $93,720.00 $161,340.00 $0.00 $11,100.00 $31,240.00 $42,340.00 $726,756.002011 $2,294 $1,878 $1,585 $16,058.00 $52,584.00 $95,100.00 $163,742.00 $0.00 $11,268.00 $31,700.00 $42,968.00 $737,632.002012 $2,328 $1,906 $1,609 $16,296.00 $53,368.00 $96,540.00 $166,204.00 $0.00 $11,436.00 $32,180.00 $43,616.00 $748,636.002013 $2,363 $1,935 $1,633 $16,541.00 $54,180.00 $97,980.00 $168,701.00 $0.00 $11,610.00 $32,660.00 $44,270.00 $759,880.002014 $2,398 $1,964 $1,657 $16,786.00 $54,992.00 $99,420.00 $171,198.00 $0.00 $11,784.00 $33,140.00 $44,924.00 $771,124.002015 $2,434 $1,993 $1,682 $17,038.00 $55,804.00 $100,920.00 $173,762.00 $0.00 $11,958.00 $33,640.00 $45,598.00 $782,698.002016 $2,471 $2,023 $1,707 $17,297.00 $56,644.00 $102,420.00 $176,361.00 $0.00 $12,138.00 $34,140.00 $46,278.00 $794,512.002017 $2,508 $2,053 $1,733 $17,556.00 $57,484.00 $103,980.00 $179,020.00 $0.00 $12,318.00 $34,660.00 $46,978.00 $806,454.002018 $2,546 $2,084 $1,759 $17,822.00 $58,352.00 $105,540.00 $181,714.00 $0.00 $12,504.00 $35,180.00 $47,684.00 $818,636.002019 $2,584 $2,115 $1,785 $18,088.00 $59,220.00 $107,100.00 $184,408.00 $0.00 $12,690.00 $35,700.00 $48,390.00 $830,818.002020 $2,623 $2,147 $1,812 $18,361.00 $60,116.00 $108,720.00 $187,197.00 $0.00 $12,882.00 $36,240.00 $49,122.00 $843,368.002021 $2,662 $2,179 $1,839 $18,634.00 $61,012.00 $110,340.00 $189,986.00 $0.00 $13,074.00 $36,780.00 $49,854.00 $855,918.002022 $2,702 $2,212 $1,867 $18,914.00 $61,936.00 $112,020.00 $192,870.00 $0.00 $13,272.00 $37,340.00 $50,612.00 $868,836.002023 $2,743 $2,245 $1,895 $19,201.00 $62,860.00 $113,700.00 $195,761.00 $0.00 $13,470.00 $37,900.00 $51,370.00 $881,956.002024 $2,784 $2,279 $1,923 $19,488.00 $63,812.00 $115,380.00 $198,680.00 $0.00 $13,674.00 $38,460.00 $52,134.00 $895,114.002025 $2,826 $2,313 $1,952 $19,782.00 $64,764.00 $117,120.00 $201,666.00 $0.00 $13,878.00 $39,040.00 $52,918.00 $908,602.002026 $2,868 $2,348 $1,981 $20,076.00 $65,744.00 $118,860.00 $204,680.00 $0.00 $14,088.00 $39,620.00 $53,708.00 $922,128.002027 $2,911 $2,383 $2,011 $20,377.00 $66,724.00 $120,660.00 $207,761.00 $0.00 $14,298.00 $40,220.00 $54,518.00 $935,984.002028 $2,955 $2,419 $2,041 $20,685.00 $67,732.00 $122,460.00 $210,877.00 $0.00 $14,514.00 $40,820.00 $55,334.00 $950,080.002029 $2,999 $2,455 $2,072 $20,993.00 $68,740.00 $124,320.00 $214,053.00 $0.00 $14,730.00 $41,440.00 $56,170.00 $964,304.002030 $3,044 $2,492 $2,103 $21,308.00 $69,776.00 $126,180.00 $217,264.00 $0.00 $14,952.00 $42,060.00 $57,012.00 $978,768.002031 $3,090 $2,529 $2,135 $21,630.00 $70,812.00 $128,100.00 $220,542.00 $0.00 $15,174.00 $42,700.00 $57,874.00 $993,562.002032 $3,136 $2,567 $2,167 $21,952.00 $71,876.00 $130,020.00 $223,848.00 $0.00 $15,402.00 $43,340.00 $58,742.00 $1,008,394.002033 $3,183 $2,606 $2,200 $22,281.00 $72,968.00 $132,000.00 $227,249.00 $0.00 $15,636.00 $44,000.00 $59,636.00 $1,023,594.00 [1] SDU = Single-family Property Dwelling Unit [2] DDU = Duplex Property Dwelling Unit [3] TDU = Townhome Property Dwelling UnitA-7 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 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. 2004-107, (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. 2004-107 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 Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund B-2 (as such term is defined in the Bond Indenture) 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 on or after the end of 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 a satisfaction of special tax lien for such Parcel will 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 prepayment formula described in Section A above with the following modifications: • The difference between the Maximum Parcel 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; and • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal. 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. APPENDIX G United City of Yorkville SSA No. 2004-107 Administration Report (Levy Year 2020) 2020 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2020 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD1 $2,623.00361$2,623.00 05-09-211-010 $0.00SFD1 $2,623.00362$2,623.00 05-09-211-011 $0.00SFD1 $2,623.00363$2,623.00 05-09-211-012 $0.00SFD1 $2,623.00364$2,623.00 05-09-211-013 $0.00SFD1 $2,623.00365$2,623.00 05-09-213-001 $0.00SFD1 $2,623.00360$2,623.00 05-09-213-002 $0.00SFD1 $2,623.00359$2,623.00 05-09-213-003 $0.00SFD1 $2,623.00358$2,623.00 05-09-213-004 $0.00SFD1 $2,623.00357$2,623.00 05-09-213-005 $0.00SFD1 $2,623.00356$2,623.00 05-09-213-006 $0.00SFD1 $2,623.00355$2,623.00 05-09-213-007 $0.00SFD1 $2,623.00354$2,623.00 05-09-213-008 $0.00SFD1 $2,623.00353$2,623.00 05-09-213-009 $0.00SFD1 $2,623.00419$2,623.00 05-09-213-010 $0.00SFD1 $2,623.00418$2,623.00 05-09-213-011 $0.00SFD1 $2,623.00417$2,623.00 05-09-213-012 $0.00SFD1 $2,623.00416$2,623.00 05-09-213-013 $0.00SFD1 $2,623.00415$2,623.00 05-09-213-014 $0.00SFD1 $2,623.00414$2,623.00 05-09-213-015 $0.00SFD1 $2,623.00413$2,623.00 05-09-213-016 $0.00SFD1 $2,623.00412$2,623.00 05-09-213-017 $0.00SFD1 $2,623.00411$2,623.00 05-09-214-001 $0.00SFD1 $2,623.00410$2,623.00 05-09-214-002 $0.00SFD1 $2,623.00409$2,623.00 05-09-214-003 $0.00SFD1 $2,623.00408$2,623.00 05-09-214-004 $0.00SFD1 $2,623.00407$2,623.00 05-09-214-005 $0.00SFD1 $2,623.00406$2,623.00 05-09-214-006 $0.00SFD1 $2,623.00405$2,623.00 05-09-214-007 $0.00SFD1 $2,623.00404$2,623.00 05-09-214-008 $0.00SFD1 $2,623.00397$2,623.00 05-09-214-009 $0.00SFD1 $2,623.00396$2,623.00 05-09-214-010 $0.00SFD1 $2,623.00395$2,623.00 05-09-214-011 $0.00SFD1 $2,623.00394$2,623.00 05-09-214-012 $0.00SFD1 $2,623.00393$2,623.00 05-09-214-013 $0.00SFD1 $2,623.00392$2,623.00 05-09-215-001 $0.00SFD1 $2,623.00366$2,623.00 05-09-215-002 $0.00SFD1 $2,623.00367$2,623.00 05-09-215-003 $0.00SFD1 $2,623.00368$2,623.00 05-09-215-004 $0.00SFD1 $2,623.00369$2,623.00 05-09-215-005 $0.00SFD1 $2,623.00370$2,623.00 05-09-215-006 $0.00SFD1 $2,623.00371$2,623.00 05-09-216-001 $0.00SFD1 $2,623.00391$2,623.00 05-09-216-002 $0.00SFD1 $2,623.00390$2,623.00 05-09-216-003 $0.00SFD1 $2,623.00389$2,623.00 05-09-216-004 $0.00SFD1 $2,623.00373$2,623.00 05-09-216-005 $0.00SFD1 $2,623.00372$2,623.00 05-09-226-003 $0.00SFD1 $2,623.00350$2,623.00 05-09-231-001 $0.00SFD1 $2,623.00349$2,623.00 11/11/20 4:24PM Page 1 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2020 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedUnit 05-09-231-002 $0.00SFD1 $2,623.00348$2,623.00 05-09-231-003 $0.00SFD1 $2,623.00347$2,623.00 05-09-231-004 $0.00SFD1 $2,623.00346$2,623.00 05-09-231-006 $0.00SFD1 $2,623.00344$2,623.00 05-09-232-002 $0.00SFD1 $2,623.00342$2,623.00 05-09-232-003 $0.00SFD1 $2,623.00341$2,623.00 05-09-232-005 $0.00SFD1 $2,623.00339$2,623.00 05-09-232-006 $0.00SFD1 $2,623.00338$2,623.00 05-09-233-001 $0.00SFD1 $2,623.00352$2,623.00 05-09-233-002 $0.00SFD1 $2,623.00420$2,623.00 05-09-233-003 $0.00SFD1 $2,623.00353$2,623.00 05-09-233-004 $0.00SFD1 $2,623.00421$2,623.00 05-09-234-001 $0.00SFD1 $2,623.00422$2,623.00 05-09-234-002 $0.00SFD1 $2,623.00423$2,623.00 05-09-234-003 $0.00SFD1 $2,623.00424$2,623.00 05-09-234-004 $0.00SFD1 $2,623.00425$2,623.00 05-09-234-005 $0.00SFD1 $2,623.00426$2,623.00 05-09-234-006 $0.00SFD1 $2,623.00427$2,623.00 05-09-234-007 $0.00SFD1 $2,623.00428$2,623.00 05-09-234-008 $0.00SFD1 $2,623.00429$2,623.00 05-09-234-009 $0.00SFD1 $2,623.00430$2,623.00 05-09-234-010 $0.00SFD1 $2,623.00431$2,623.00 05-09-235-001 $0.00SFD1 $2,623.00432$2,623.00 05-09-235-002 $0.00SFD1 $2,623.00433$2,623.00 05-09-235-003 $0.00SFD1 $2,623.00434$2,623.00 05-09-235-004 $0.00SFD1 $2,623.00435$2,623.00 05-09-235-005 $0.00SFD1 $2,623.00436$2,623.00 05-09-235-006 $0.00SFD1 $2,623.00437$2,623.00 05-09-235-007 $0.00SFD1 $2,623.00438$2,623.00 05-09-235-008 $0.00SFD1 $2,623.00439$2,623.00 05-09-235-009 $0.00SFD1 $2,623.00440$2,623.00 05-09-235-010 $0.00SFD1 $2,623.00441$2,623.00 05-09-235-011 $0.00SFD1 $2,623.00442$2,623.00 05-09-235-012 $0.00SFD1 $2,623.00443$2,623.00 05-09-235-013 $0.00SFD1 $2,623.00444$2,623.00 05-09-235-014 $0.00SFD1 $2,623.00445$2,623.00 05-09-235-015 $0.00SFD1 $2,623.00446$2,623.00 05-09-235-016 $0.00SFD1 $2,623.00447$2,623.00 05-09-235-017 $0.00SFD1 $2,623.00448$2,623.00 05-09-235-018 $0.00SFD1 $2,623.00449$2,623.00 05-09-236-001 $0.00SFD1 $2,623.00403$2,623.00 05-09-236-002 $0.00SFD1 $2,623.00402$2,623.00 05-09-236-003 $0.00SFD1 $2,623.00401$2,623.00 05-09-236-004 $0.00SFD1 $2,623.00400$2,623.00 05-09-236-005 $0.00SFD1 $2,623.00399$2,623.00 05-09-236-006 $0.00SFD1 $2,623.00398$2,623.00 05-09-237-001 $0.00SFD1 $2,623.00388$2,623.00 05-09-237-002 $0.00SFD1 $2,623.00387$2,623.00 05-09-237-003 $0.00SFD1 $2,623.00386$2,623.00 11/11/20 4:24PM Page 2 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2020 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedUnit 05-09-237-004 $0.00SFD1 $2,623.00385$2,623.00 05-09-237-005 $0.00SFD1 $2,623.00384$2,623.00 05-09-237-006 $0.00SFD1 $2,623.00383$2,623.00 05-09-237-007 $0.00SFD1 $2,623.00382$2,623.00 05-09-237-008 $0.00SFD1 $2,623.00381$2,623.00 05-09-237-009 $0.00SFD1 $2,623.00380$2,623.00 05-09-237-010 $0.00SFD1 $2,623.00379$2,623.00 05-09-237-011 $0.00SFD1 $2,623.00378$2,623.00 05-09-237-012 $0.00SFD1 $2,623.00377$2,623.00 05-09-237-013 $0.00SFD1 $2,623.00376$2,623.00 05-09-237-014 $0.00SFD1 $2,623.00375$2,623.00 05-09-237-015 $0.00SFD1 $2,623.00374$2,623.00 05-09-238-001 $0.00SFD1 $2,623.00450$2,623.00 05-09-238-002 $0.00SFD1 $2,623.00451$2,623.00 05-09-238-003 $0.00SFD1 $2,623.00452$2,623.00 05-09-238-004 $0.00SFD1 $2,623.00453$2,623.00 05-09-238-005 $0.00SFD1 $2,623.00454$2,623.00 05-09-238-006 $0.00SFD1 $2,623.00455$2,623.00 05-09-238-007 $0.00SFD1 $2,623.00456$2,623.00 05-09-238-008 $0.00SFD1 $2,623.00457$2,623.00 05-09-238-009 $0.00SFD1 $2,623.00458$2,623.00 05-09-238-010 $0.00SFD1 $2,623.00459$2,623.00 05-09-239-001 $0.00SFD1 $2,623.00501$2,623.00 05-09-239-002 $0.00SFD1 $2,623.00502$2,623.00 05-09-239-003 $0.00SFD1 $2,623.00503$2,623.00 05-09-239-004 $0.00SFD1 $2,623.00504$2,623.00 05-09-239-005 $0.00SFD1 $2,623.00505$2,623.00 05-09-239-006 $0.00SFD1 $2,623.00506$2,623.00 05-09-239-007 $0.00SFD1 $2,623.00507$2,623.00 05-09-239-008 $0.00SFD1 $2,623.00508$2,623.00 05-09-239-009 $0.00SFD1 $2,623.00509$2,623.00 05-09-239-010 $0.00SFD1 $2,623.00510$2,623.00 05-09-239-011 $0.00SFD1 $2,623.00511$2,623.00 05-09-239-012 $0.00SFD1 $2,623.00512$2,623.00 05-09-239-013 $0.00SFD1 $2,623.00513$2,623.00 05-09-239-014 $0.00SFD1 $2,623.00514$2,623.00 05-09-239-015 $0.00SFD1 $2,623.00515$2,623.00 05-09-239-016 $0.00SFD1 $2,623.00516$2,623.00 05-09-239-017 $0.00SFD1 $2,623.00517$2,623.00 05-09-239-018 $0.00SFD1 $2,623.00518$2,623.00 05-09-239-019 $0.00SFD1 $2,623.00519$2,623.00 05-09-240-001 $0.00SFD1 $2,623.00520$2,623.00 05-09-240-002 $0.00SFD1 $2,623.00521$2,623.00 05-09-240-003 $0.00SFD1 $2,623.00522$2,623.00 05-09-240-004 $0.00SFD1 $2,623.00523$2,623.00 05-09-240-005 $0.00SFD1 $2,623.00524$2,623.00 05-09-240-006 $0.00SFD1 $2,623.00525$2,623.00 05-09-240-007 $0.00SFD1 $2,623.00526$2,623.00 05-09-240-008 $0.00SFD1 $2,623.00527$2,623.00 11/11/20 4:24PM Page 3 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2020 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedUnit 05-09-240-009 $0.00SFD1 $2,623.00528$2,623.00 05-09-240-010 $0.00SFD1 $2,623.00529$2,623.00 05-09-240-011 $0.00SFD1 $2,623.00530$2,623.00 05-09-240-012 $0.00SFD1 $2,623.00531$2,623.00 05-09-240-013 $0.00SFD1 $2,623.00532$2,623.00 05-09-240-014 $0.00SFD1 $2,623.00533$2,623.00 05-09-240-015 $0.00SFD1 $2,623.00534$2,623.00 05-09-241-001 $0.00SFD1 $2,623.00535$2,623.00 05-09-241-002 $0.00SFD1 $2,623.00536$2,623.00 05-09-241-003 $0.00SFD1 $2,623.00537$2,623.00 05-09-241-004 $0.00SFD1 $2,623.00538$2,623.00 05-09-241-005 $0.00SFD1 $2,623.00539$2,623.00 05-09-241-006 $0.00SFD1 $2,623.00540$2,623.00 05-09-241-007 $0.00SFD1 $2,623.00541$2,623.00 05-09-241-008 $0.00SFD1 $2,623.00542$2,623.00 05-09-242-001 $0.00SFD1 $2,623.00469$2,623.00 05-09-242-002 $0.00SFD1 $2,623.00470$2,623.00 05-09-242-003 $0.00SFD1 $2,623.00471$2,623.00 05-09-242-004 $0.00SFD1 $2,623.00472$2,623.00 05-09-242-005 $0.00SFD1 $2,623.00473$2,623.00 05-09-242-006 $0.00SFD1 $2,623.00474$2,623.00 05-09-242-007 $0.00SFD1 $2,623.00475$2,623.00 05-09-242-008 $0.00SFD1 $2,623.00476$2,623.00 05-09-242-009 $0.00SFD1 $2,623.00477$2,623.00 05-09-242-010 $0.00SFD1 $2,623.00478$2,623.00 05-09-242-011 $0.00SFD1 $2,623.00479$2,623.00 05-09-242-012 $0.00SFD1 $2,623.00480$2,623.00 05-09-242-013 $0.00SFD1 $2,623.00481$2,623.00 05-09-242-014 $0.00SFD1 $2,623.00482$2,623.00 05-09-242-015 $0.00SFD1 $2,623.00483$2,623.00 05-09-243-001 $0.00SFD1 $2,623.00500$2,623.00 05-09-243-002 $0.00SFD1 $2,623.00499$2,623.00 05-09-243-003 $0.00SFD1 $2,623.00498$2,623.00 05-09-243-004 $0.00SFD1 $2,623.00497$2,623.00 05-09-243-005 $0.00SFD1 $2,623.00496$2,623.00 05-09-243-006 $0.00SFD1 $2,623.00495$2,623.00 05-09-243-007 $0.00SFD1 $2,623.00494$2,623.00 05-09-243-008 $0.00SFD1 $2,623.00493$2,623.00 05-09-243-009 $0.00SFD1 $2,623.00492$2,623.00 05-09-243-010 $0.00SFD1 $2,623.00491$2,623.00 05-09-243-011 $0.00SFD1 $2,623.00490$2,623.00 05-09-243-012 $0.00SFD1 $2,623.00489$2,623.00 05-09-243-013 $0.00SFD1 $2,623.00488$2,623.00 05-09-243-014 $0.00SFD1 $2,623.00487$2,623.00 05-09-243-015 $0.00SFD1 $2,623.00486$2,623.00 05-09-243-016 $0.00SFD1 $2,623.00485$2,623.00 05-10-106-001 $0.00SFD1 $2,623.00460$2,623.00 05-10-106-002 $0.00SFD1 $2,623.00461$2,623.00 05-10-106-003 $0.00SFD1 $2,623.00462$2,623.00 11/11/20 4:24PM Page 4 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2020 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedUnit 05-10-106-004 $0.00SFD1 $2,623.00463$2,623.00 05-10-106-005 $0.00SFD1 $2,623.00464$2,623.00 05-10-106-006 $0.00SFD1 $2,623.00465$2,623.00 05-10-106-007 $0.00SFD1 $2,623.00466$2,623.00 Subtotal $521,977.00199$0.00$521,977.00 Duplex Property 05-03-381-005 $0.00DUP2 $4,294.00264$4,294.00 05-10-128-001 $0.00DUP2 $4,294.00265$4,294.00 05-10-128-002 $0.00DUP2 $4,294.00266$4,294.00 05-10-128-003 $0.00DUP2 $4,294.00267$4,294.00 05-10-128-004 $0.00DUP2 $4,294.00268$4,294.00 05-10-128-005 $0.00DUP2 $4,294.00269$4,294.00 05-10-128-006 $0.00DUP2 $4,294.00270$4,294.00 05-10-128-007 $0.00DUP2 $4,294.00271$4,294.00 05-10-128-008 $0.00DUP2 $4,294.00272$4,294.00 05-10-128-009 $0.00DUP2 $4,294.00273$4,294.00 05-10-128-010 $0.00DUP2 $4,294.00274$4,294.00 05-10-128-011 $0.00DUP2 $4,294.00275$4,294.00 05-10-128-012 $0.00DUP2 $4,294.00276$4,294.00 05-10-128-013 $0.00DUP2 $4,294.00277$4,294.00 05-10-128-014 $0.00DUP2 $4,294.00278$4,294.00 05-10-128-015 $0.00DUP2 $4,294.00279$4,294.00 05-10-128-016 $0.00DUP2 $4,294.00280$4,294.00 05-10-128-017 $0.00DUP2 $4,294.00281$4,294.00 05-10-128-018 $0.00DUP2 $4,294.00282$4,294.00 Subtotal $81,586.0038$0.00$81,586.00 Townhome Property 05-03-379-001 $0.00THM4 $7,248.00297$7,248.00 05-03-379-007 $0.00THM1 $1,812.00295$1,812.001 05-03-379-008 $0.00THM1 $1,812.00295$1,812.002 05-03-379-009 $0.00THM1 $1,812.00295$1,812.003 05-03-379-010 $0.00THM1 $1,812.00295$1,812.004 05-03-379-012 $0.00THM1 $1,812.00296$1,812.00a 05-03-379-013 $0.00THM1 $1,812.00296$1,812.00b 05-03-379-014 $0.00THM1 $1,812.00296$1,812.00c 05-03-379-015 $0.00THM1 $1,812.00296$1,812.00d 05-03-379-017 $0.00THM1 $1,812.00294$1,812.00a 05-03-379-018 $0.00THM1 $1,812.00294$1,812.00b 05-03-379-019 $0.00THM1 $1,812.00294$1,812.00c 05-03-379-020 $0.00THM1 $1,812.00294$1,812.00d 05-03-379-022 $0.00THM1 $1,812.00293$1,812.00a 05-03-379-023 $0.00THM1 $1,812.00293$1,812.00b 05-03-379-024 $0.00THM1 $1,812.00293$1,812.00c 05-03-379-025 $0.00THM1 $1,812.00293$1,812.00d 05-03-381-001 $0.00THM4 $7,248.00289$7,248.00 05-03-381-002 $0.00THM4 $7,248.00290$7,248.00 05-03-381-003 $0.00THM4 $7,248.00292$7,248.00 05-03-381-004 $0.00THM4 $7,248.00291$7,248.00 11/11/20 4:24PM Page 5 of 6 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2020 PIN Lot Land Use # of Units Original Amoun t Levied Amount to be Abated 2020 Special Tax Levy Amount to be CollectedUnit 05-03-382-002 $0.00THM4 $7,248.00287$7,248.00 05-03-382-003 $0.00THM4 $7,248.00288$7,248.00 05-10-126-001 $0.00THM4 $7,248.00298$7,248.00 05-10-127-001 $0.00THM4 $7,248.00311$7,248.00 05-10-127-002 $0.00THM4 $7,248.00312$7,248.00 05-10-127-003 $0.00THM4 $7,248.00313$7,248.00 05-10-127-004 $0.00THM4 $7,248.00314$7,248.00 05-10-127-005 $0.00THM4 $7,248.00315$7,248.00 05-10-127-006 $0.00THM4 $7,248.00316$7,248.00 05-10-127-007 $0.00THM4 $7,248.00317$7,248.00 05-10-127-008 $0.00THM4 $7,248.00318$7,248.00 05-10-127-009 $0.00THM4 $7,248.00305$7,248.00 05-10-127-010 $0.00THM4 $7,248.00306$7,248.00 05-10-127-011 $0.00THM4 $7,248.00307$7,248.00 05-10-127-012 $0.00THM4 $7,248.00308$7,248.00 05-10-127-013 $0.00THM4 $7,248.00309$7,248.00 05-10-127-014 $0.00THM4 $7,248.00310$7,248.00 05-10-128-019 $0.00THM4 $7,248.00304$7,248.00 05-10-128-020 $0.00THM4 $7,248.00303$7,248.00 05-10-128-021 $0.00THM4 $7,248.00302$7,248.00 05-10-128-022 $0.00THM4 $7,248.00301$7,248.00 05-10-128-023 $0.00THM4 $7,248.00300$7,248.00 05-10-128-027 $0.00THM1 $1,812.00299$1,812.00a 05-10-128-028 $0.00THM1 $1,812.00299$1,812.00b 05-10-128-029 $0.00THM1 $1,812.00299$1,812.00c 05-10-128-030 $0.00THM1 $1,812.00299$1,812.00d Subtotal $231,936.00128$0.00$231,936.00 Prepaid Single Family Property 05-09-231-005 $2,623.00PREPAYS1 $0.00345$2,623.00 05-09-232-001 $2,623.00PREPAYS1 $0.00343$2,623.00 05-09-232-004 $2,623.00PREPAYS1 $0.00340$2,623.00 Subtotal $0.003$7,869.00$7,869.00 GRAND TOTALS (taxes levied)# of units)(maximum taxes)(taxes abated) $835,499.00368$7,869.00$843,368.00 11/11/20 4:24PM Page 6 of 6 5000 BIRCH STREET, SUITE 3000 NEWPORT BEACH, CA 92660 PHONE :(800) 969-4DTA Public Finance Public -Private Partnerships Development Economics Clean Energy Bonds www.FinanceDTA.com Due to late SSA payments by a developer in the Bristol Bay subdivision, the Administration Reports prepared by David Taussig & Associates (DTA) are still being finalized. This effects the Autumn Creek subdivision as well, since the original SSA bonds for both subdivisions were combined into one refunding bond issue in 2016. Nonetheless, we do know the total levy amounts for each of the SSA’s as follows: Autumn Creek SSA 2005-108 Max Amount: $1,117,786.00 Amount to be Levied: $781,864.02 Amount to be Abated: $335,921.98 This represents an increase of 0.4% in comparison to the amount that was levied last year - $778,677.94 (2019) v. $781,864.02 (2020). Bristol Bay SSA 2005-109 Max Amount: $1,646,645.00 Amount to be Levied: $1,202,503.38 Amount to be Abated: $444,141.62 This represents an increase of 0.5% in comparison to the amount that was levied last year - $1,196,849.74 (2019) v. $1,202,503.38 (2020). The Administration Reports for both SSA’s, which will include per unit SSA tax amounts, will be disclosed in a supplemental Administration Committee packet for the November 18th meeting. Memorandum To: Mayor and City Council From: Rob Fredrickson, Finance Director Date: November 12, 2020 Subject: SSA No. 2005-109 Bristol Bay – Tax Abatement SSA No. 2005-108 Autumn Creek – Tax Abatement 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 2020-72 Fox Hill SSA Tax Levy Ordinance Administration Committee – November 18, 2020 N/A Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of the tax levy ordinance for the Fox Hill Homeowner Association (HOA) Special Service Area (SSA). Background The (11) Fox Hill SSA Fund continued to maintain a positive fund balance of $13,492 at the end of Fiscal Year 2020 (Exhibit B-1); 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 $8,508 at FYE 2020. In the current fiscal year (FY 2021) fund balance in the SSA is expected to decrease by approximately $5,500, 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 2022, due to the timing considerations of IDOT. Also in FY 2022, staff anticipates additional expenditures of ~$25,000 relating to trail maintenance (includes crack filling and sealing – which should be done every 5 to 8 years). Once the trail maintenance and new entrance sign are completed, fund balance in the SSA is expected to go negative (~$31,200) by the end of FY 2022. After FY 2022, fund balance is anticipated to increase by an average of approximately $10,800 per annum over the next three fiscal years and begin to generate positive cash flow by the end of FY 2025. As established over the last six budget cycles, one-time expenditures incurred for trail maintenance in previous fiscal years, in addition to annual mowing 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 by $13.42 for the 2020 levy (FY 2022) and $11.31 thereafter for the levy years 2021-2023 (FY 2022-2025). Based on the recommendation above, per unit Fox Hill SSA property tax amounts for the 2020 levy (FY 2022) would increase from $72.55 to $85.97. Taken in aggregate, the 2020 levy would amount to $19,000 and would be comprised as follows:  $8,000 for Trail Maintenance  $5,000 for Tree Trimming and Replacement  $6,000 for Mowing and Landscaping Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 11, 2020 Subject: Fox Hill SSA Tax Levy Ordinance In comparison to last year’s Fox Hill levy presentation, future per unit SSA property taxes are expected to go down, due to staff’s decision to discontinue the use of a management company – thus saving approximately $3,000 per year. As shown on Exhibit B-1 (2020 levy) and Exhibit B-2 (2019 levy), per unit amounts are expected to decrease as follows:  2020 levy (FY 2022) – $90.55 (2019) v. $85.97 (2020) – a decrease of $4.58.  2021 levy (FY 2023) – $110.55 (2019) v. $97.29 (2020) – a decrease of $13.26.  2022 levy (FY 2024) – $130.55 (2019) v. $108.60 (2020) – a decrease of $21.95.  2023 levy (FY 2025) – $150.55 (2019) v. $119.91 (2020) – a decrease of $30.64. Recommendation Staff recommends approval of the 2020 Fox Hill HOA SSA levy ordinance (tax roll attached as Exhibit A). Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2021 AND ENDING APRIL 30, 2022 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 Nineteen thousand dollars ($19,000.00). 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, 2021 and ending April 30, 2022. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 6,000.00 $0.00 $6,000.00 Tree Trimming 4,500.00 0.00 4,500.00 Tree Replacement 500.00 0.00 500.00 Trail Maintenance 8,000.00 0.00 8,000.00 TOTAL FOX HILL $ 19,000.00 $0.00 $19,000.00 SSA EXPENDITURES Ordinance No. 2020-____ 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 Nineteen thousand dollars ($19,000.00) 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 , 2020. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Total amount $19,000.00 PIN #ADDRESS LEVY 02-30-102-001 1603 Cottonwood Trail $85.97 1 02-30-102-025 1605 Cottonwood Trail $85.97 2 02-30-102-021 1607 Cottonwood Trail $85.97 3 02-30-102-024 1609 Cottonwood Trail $85.97 4 02-30-102-022 1611 Cottonwood Trail $85.97 5 02-30-102-020 1613 Cottonwood Trail $85.97 6 02-30-102-023 1615 Cottonwood Trail $85.97 7 02-30-102-008 1617 Cottonwood Trail $85.97 8 02-30-102-010 1619 Cottonwood Trail $85.97 9 02-30-102-011 1701 Cottonwood Court $85.97 10 02-30-102-012 1703 Cottonwood Court $85.97 11 02-30-102-013 1705 Cottonwood Court $85.97 12 02-30-102-014 1707 Cottonwood Court $85.97 13 02-30-102-015 1706 Cottonwood Court $85.97 14 02-30-102-016 1704 Cottonwood Court $85.97 15 02-30-102-017 1702 Cottonwood Court $85.97 16 02-30-102-018 1625 Cottonwood Trail $85.97 17 02-30-102-019 1627 Cottonwood Trail $85.97 18 02-30-103-001 1628 Cottonwood Trail $85.97 19 02-30-103-002 1626 Cottonwood Trail $85.97 20 02-30-103-003 1624 Cottonwood Trail $85.97 21 02-30-103-004 1622 Cottonwood Trail $85.97 22 02-30-103-005 1620 Cottonwood Trail $85.97 23 02-30-103-007 1616 Cottonwood Trail $85.97 24 02-30-103-008 1610 Cottonwood Trail $85.97 25 02-30-103-009 1608 Cottonwood Trail $85.97 26 02-30-103-010 1606 Cottonwood Trail $85.97 27 02-30-103-011 1604 Cottonwood Trail $85.97 28 02-30-103-012 1602 Cottonwood Trail $85.97 29 02-30-103-013 1603 Cypress Lane $85.97 30 02-30-103-014 1605 Cypress Lane $85.97 31 02-30-103-015 1607 Cypress Lane $85.97 32 02-30-103-016 1609 Cypress Lane $85.97 33 02-30-103-017 1611 Cypress Lane $85.97 34 02-30-103-018 1612 Cypress Lane $85.97 35 02-30-103-019 1610 Cypress Lane $85.97 36 02-30-103-020 1608 Cypress Lane $85.97 37 02-30-103-021 1606 Cypress Lane $85.97 38 02-30-103-022 1604 Cypress Lane $85.97 39 02-30-103-023 1602 Cypress Lane $85.97 40 02-30-106-001 1319 Willow Way $85.97 41 02-30-106-002 1315 Willow Way $85.97 42 02-30-106-003 1313 Willow Way $85.97 43 02-30-106-004 1311 Willow Way $85.97 44 02-30-106-005 1309 Willow Way $85.97 45 02-30-106-006 1307 Willow Way $85.97 46 02-30-106-007 1303 Willow Way $85.97 47 02-30-106-008 1301 Willow Way $85.97 48 02-30-106-009 1225 Willow Way $85.97 49 FOX HILL SSA TAX ROLL REPORT Page 1 of 5 EXHIBIT A 02-30-106-010 1223 Willow Way $85.97 50 02-30-106-011 1221 Willow Way $85.97 51 02-30-106-012 1219 Willow Way $85.97 52 02-30-106-013 1217 Willow Way $85.97 53 02-30-106-014 1215 Willow Way $85.97 54 02-30-106-015 1213 Willow Way $85.97 55 02-30-106-016 1211 Willow Way $85.97 56 02-30-106-017 1209 Willow Way $85.97 57 02-30-106-018 1207 Willow Way $85.97 58 02-30-106-019 1205 Willow Way $85.97 59 02-30-106-020 1203 Willow Way $85.97 60 02-30-106-021 1201 Willow Way $85.97 61 02-30-107-001 1320 Willow Way $85.97 62 02-30-107-002 1318 Willow Way $85.97 63 02-30-107-003 1316 Willow Way $85.97 64 02-30-107-004 1310 Willow Way $85.97 65 02-30-107-005 1302 Willow Way $85.97 66 02-30-107-006 1226 Willow Way $85.97 67 02-30-107-007 1224 Willow Way $85.97 68 02-30-107-008 1222 Willow Way $85.97 69 02-30-107-009 1220 Willow Way $85.97 70 02-30-107-010 1218 Willow Way $85.97 71 02-30-107-011 1208 Willow Way $85.97 72 02-30-107-012 1206 Willow Way $85.97 73 02-30-107-013 1204 Willow Way $85.97 74 02-30-107-014 1202 Willow Way $85.97 75 02-30-107-015 1739 John Street $85.97 76 02-30-107-016 1737 John Street $85.97 77 02-30-107-017 1735 John Street $85.97 78 02-30-107-018 1733 John Street $85.97 79 02-30-107-019 1731 John Street $85.97 80 02-30-108-001 1722 John Street $85.97 81 02-30-108-002 1724 John Street $85.97 82 02-30-108-003 1726 John Street $85.97 83 02-30-108-004 1728 John Street $85.97 84 02-30-108-005 1732 John Street $85.97 85 02-30-108-006 1734 John Street $85.97 86 02-30-108-007 1736 John Street $85.97 87 02-30-108-008 1738 John Street $85.97 88 02-30-108-009 1742 John Street $85.97 89 02-30-109-001 1202 Evergreen Lane $85.97 90 02-30-110-001 1401 Aspen Lane $85.97 91 02-30-110-002 1405 Aspen Lane $85.97 92 02-30-110-003 1407 Aspen Lane $85.97 93 02-30-110-004 1409 Aspen Lane $85.97 94 02-30-110-005 1411 Aspen Lane $85.97 95 02-30-110-006 1415 Aspen Lane $85.97 96 02-30-110-008 1423 Aspen Lane $85.97 97 02-30-110-009 1425 Aspen Lane $85.97 98 02-30-110-010 1427 Aspen Lane $85.97 99 02-30-110-011 1429 Aspen Lane $85.97 100 02-30-110-012 1433 Aspen Lane $85.97 101 02-30-110-013 1441 Aspen Lane $85.97 102 Page 2 of 5 EXHIBIT A 02-30-110-014 1443 Aspen Lane $85.97 103 02-30-110-015 1445 Aspen Lane $85.97 104 02-30-110-016 1447 Aspen Lane $85.97 105 02-30-110-017 1449 Aspen Lane $85.97 106 02-30-110-018 1451 Aspen Lane $85.97 107 02-30-110-019 1401 White Pine Court $85.97 108 02-30-110-020 1403 White Pine Court $85.97 109 02-30-110-021 1407 White Pine Court $85.97 110 02-30-110-022 1409 White Pine Court $85.97 111 02-30-110-023 1410 White Pine Court $85.97 112 02-30-110-024 1408 White Pine Court $85.97 113 02-30-110-025 1406 White Pine Court $85.97 114 02-30-110-026 1404 White Pine Court $85.97 115 02-30-110-027 1402 White Pine Court $85.97 116 02-30-111-001 1430 Aspen Lane $85.97 117 02-30-111-002 1432 Aspen Lane $85.97 118 02-30-111-003 1434 Aspen Lane $85.97 119 02-30-111-004 1436 Aspen Lane $85.97 120 02-30-111-005 1438 Aspen Lane $85.97 121 02-30-111-006 1440 Aspen Lane $85.97 122 02-30-111-007 1442 Aspen Lane $85.97 123 02-30-111-008 1444 Aspen Lane $85.97 124 02-30-111-009 1446 Aspen Lane $85.97 125 02-30-111-010 1448 Aspen Lane $85.97 126 02-30-111-011 1450 Aspen Lane $85.97 127 02-30-111-012 1452 Aspen Lane $85.97 128 02-30-111-013 1610 John Street $85.97 129 02-30-111-014 1702 John Street $85.97 130 02-30-111-015 1704 John Street $85.97 131 02-30-112-001 1402 Aspen Lane $85.97 132 02-30-112-002 1404 Aspen Lane $85.97 133 02-30-112-003 1406 Aspen Lane $85.97 134 02-30-112-004 1408 Aspen Lane $85.97 135 02-30-112-005 1410 Aspen Lane $85.97 136 02-30-112-006 1412 Aspen Lane $85.97 137 02-30-112-007 1414 Aspen Lane $85.97 138 02-30-112-008 1416 Aspen Lane $85.97 139 02-30-112-010 1418 Aspen Lane $85.97 140 02-30-112-011 1420 Aspen Lane $85.97 141 02-30-112-012 1422 Aspen Lane $85.97 142 02-30-112-013 1424 Aspen Lane $85.97 143 02-30-112-014 1426 Aspen Lane $85.97 144 02-30-113-001 1431 Chestnut Lane $85.97 145 02-30-113-002 1429 Chestnut Lane $85.97 146 02-30-113-003 1427 Chestnut Lane $85.97 147 02-30-113-004 1423 Chestnut Court $85.97 148 02-30-113-006 1421 Chestnut Court $85.97 149 02-30-114-001 1320 Evergreen Lane $85.97 150 02-30-114-002 1318 Evergreen Lane $85.97 151 02-30-114-003 1316 Evergreen Lane $85.97 152 02-30-114-004 1314 Evergreen Lane $85.97 153 02-30-114-005 1312 Evergreen Lane $85.97 154 02-30-114-006 1310 Evergreen Lane $85.97 155 Page 3 of 5 EXHIBIT A 02-30-114-007 1308 Evergreen Lane $85.97 156 02-30-114-008 1306 Evergreen Lane $85.97 157 02-30-114-009 1304 Evergreen Lane $85.97 158 02-30-114-010 1302 Evergreen Lane $85.97 159 02-30-114-011 1228 Evergreen Lane $85.97 160 02-30-114-012 1224 Evergreen Lane $85.97 161 02-30-114-013 1222 Evergreen Lane $85.97 162 02-30-114-014 1220 Evergreen Lane $85.97 163 02-30-114-015 1218 Evergreen Lane $85.97 164 02-30-114-016 1216 Evergreen Lane $85.97 165 02-30-114-017 1214 Evergreen Lane $85.97 166 02-30-114-018 1212 Evergreen Lane $85.97 167 02-30-114-019 1210 Evergreen Lane $85.97 168 02-30-114-020 1208 Evergreen Lane $85.97 169 02-30-114-021 1206 Evergreen Lane $85.97 170 02-30-114-022 1204 Evergreen Lane $85.97 171 02-30-115-001 1319 Evergreen Lane $85.97 172 02-30-115-002 1317 Evergreen Lane $85.97 173 02-30-115-003 1315 Evergreen Lane $85.97 174 02-30-115-004 1313 Evergreen Lane $85.97 175 02-30-115-005 1309 Evergreen Lane $85.97 176 02-30-115-006 1305 Evergreen Lane $85.97 177 02-30-115-007 1303 Evergreen Lane $85.97 178 02-30-115-008 1301 Evergreen Lane $85.97 179 02-30-115-010 1227 Evergreen Lane $85.97 180 02-30-115-011 1225 Evergreen Lane $85.97 181 02-30-115-012 1223 Evergreen Lane $85.97 182 02-30-115-013 1221 Evergreen Lane $85.97 183 02-30-115-014 1217 Evergreen Lane $85.97 184 02-30-115-015 1207 Evergreen Lane $85.97 185 02-30-115-016 1203 Evergreen Lane $85.97 186 02-30-115-017 1201 Evergreen Lane $85.97 187 02-30-211-001 1439 Chestnut Lane $85.97 188 02-30-211-002 1437 Chestnut Lane $85.97 189 02-30-211-003 1433 Chestnut Lane $85.97 190 02-30-211-004 1425 Chestnut Court $85.97 191 02-30-212-002 1402 John Street $85.97 192 02-30-212-003 1404 John Street $85.97 193 02-30-212-004 1406 John Street $85.97 194 02-30-212-005 1440 Chestnut Lane $85.97 195 02-30-212-006 1438 Chestnut Lane $85.97 196 02-30-212-007 1436 Chestnut Lane $85.97 197 02-30-212-008 1432 Chestnut Lane $85.97 198 02-30-212-009 1428 Chestnut Lane $85.97 199 02-30-212-010 1426 Chestnut Lane $85.97 200 02-30-212-011 1416 Chestnut Lane $85.97 201 02-30-212-012 1412 Chestnut Lane $85.97 202 02-30-212-013 1408 Chestnut Lane $85.97 203 02-30-212-014 1406 Chestnut Lane $85.97 204 02-30-212-015 1402 Chestnut Lane $85.97 205 02-30-212-016 1401 Sequoia Circle $85.97 206 02-30-212-017 1403 Sequoia Circle $85.97 207 02-30-212-018 1405 Sequoia Circle $85.97 208 Page 4 of 5 EXHIBIT A 02-30-212-019 1407 Sequoia Circle $85.97 209 02-30-212-020 1408 Sequoia Circle $85.97 210 02-30-212-021 1406 Sequoia Circle $85.97 211 02-30-212-022 1404 Sequoia Circle $85.97 212 02-30-212-023 1402 Sequoia Circle $85.97 213 02-30-213-001 1419 Chestnut Court $85.97 214 02-30-213-002 1417 Chestnut Court $85.97 215 02-30-213-003 1415 Chestnut Lane $85.97 216 02-30-213-004 1411 Chestnut Lane $85.97 217 02-30-213-005 1409 Chestnut Lane $85.97 218 02-30-213-006 1407 Chestnut Lane $85.97 219 02-30-213-007 1405 Chestnut Lane $85.97 220 02-30-213-008 1401 Chestnut Lane $85.97 221 TOTAL $19,000.00 Page 5 of 5 FY 2019 FY 2020 FY 2021 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projectedupdated 11/11/20Percentage Increase 84.24% 0.01% 19.82% 19.82% 18.50% 13.16% 11.63% 10.42% 0.00%Per Unit $ Amount 60.55$ 60.55$ 72.55$ 72.55$ 85.97$ 97.29$ 108.60$ 119.91$ 119.91$ Change in $ Per Unit 27.68$ 0.00$ 12.00$ 12.00$ 13.42$ 11.31$ 11.31$ 11.31$ -$ Fox Hill SSA - 1111-000-40-00-4000 PROPERTY TAXES 13,381 13,382 16,034 16,034 19,000 21,500 24,000 26,500 26,500 Revenue 13,381 13,382 16,034 16,034 19,000 21,500 24,000 26,500 26,500 11-111-54-00-5462 PROFESSIONAL SERVICES 2,835 3,352 3,126 - - - - - - 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE6,618 7,022 34,200 21,525 59,200 12,200 13,640 13,640 13,640 Expenditures 9,453 10,374 37,326 21,525 59,200 12,200 13,640 13,640 13,640 Surplus(Deficit) 3,928 3,008 (21,292) (5,491) (40,200) 9,300 10,360 12,860 12,860 Fund Balance 10,485 13,492 (15,614) 8,001 (32,199) (22,899) (12,539) 321 13,181 110.92% 130.06% -41.83% 37.17% -54.39% -187.70% -91.93% 2.35% 96.63%DescriptionFox Hill SSA 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 #8 Tracking Number ADM 2020-73 Sunflower SSA Tax Levy Ordinance Administration Committee – November 18, 2020 N/A Majority Approval Please see attached memo. Rob Fredrickson Finance Name Department Summary Approval of the tax levy ordinance for the Sunflower Estates Homeowners Association (HOA) Special Service Area (SSA). Background As shown in Exhibit B-1, the (12) Sunflower SSA Fund finished Fiscal Year 2020 with negative fund balance of $16,200, 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 (2021) the SSA is budgeted to incur annual costs for mowing of the common areas, tree trimming and pond maintenance, which are currently estimated at a total cost of $17,200. As established over the last six budget cycles, the one-time expenditures for pond naturalization, in addition to annual costs for 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 recommends that the Sunflower SSA levy be incrementally increased by ~$5.00 for the 2020 levy (FY 2022) and by ~$9.00 for the 2022 levy (FY 2024). In comparison to last year’s Sunflower levy presentation, future per unit SSA property taxes are expected to go down, due to staff’s decision to discontinue the use of a management company – thus saving approximately $3,000 per year. As shown on Exhibit B-1 (2020 levy) and Exhibit B-2 (2019 levy), per unit amounts are expected to decrease as follows:  2020 levy (FY 2022) – $193.04 (2019) v. $179.49 (2020) – a decrease of $13.55.  2021 levy (FY 2023) – $213.04 (2019) v. $179.49 (2020) – a decrease of $33.55.  2022 levy (FY 2024) – $233.04 (2019) v. $188.03 (2020) – a decrease of $45.01.  2023 levy (FY 2025) – $253.04 (2019) v. $188.03 (2020) – a decrease of $65.01. Recommendation Staff recommends approval of the 2020 Sunflower Estates HOA SSA levy ordinance (tax roll attached as Exhibit A). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 11, 2020 Subject: Sunflower Estates SSA Tax Levy Ordinance Ordinance No. 2020-____ Page 1 ORDINANCE NO. 2020 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2021 AND ENDING APRIL 30, 2022 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-one thousand dollars ($21,000.00). 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, 2021 and ending April 30, 2022. Income From To Be Raised Budget Other Sources By Taxation Mowing $12,000.00 $0.00 $ 12,000.00 Tree Trimming 5,000.00 0.00 5,000.00 Pond Maintenance 4,000.00 0.00 4,000.00 TOTAL SUNFLOWER $ 21,000.00 $0.00 $ 21,000.00 SSA EXPENDITURES Ordinance No. 2020-____ 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-one thousand dollars ($21,000.00) 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 , 2020. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A $21,000.00 Levy Amount PIN #Levy 05-05-440-002 $179.49 1 05-05-440-003 $179.49 2 05-05-440-004 $179.49 3 05-05-440-005 $179.49 4 05-05-440-006 $179.49 5 05-05-440-007 $179.49 6 05-05-440-008 $179.49 7 05-05-440-009 $179.49 8 05-05-440-010 $179.49 9 05-05-440-011 $179.49 10 05-05-440-012 $179.49 11 05-05-440-013 $179.49 12 05-05-440-014 $179.49 13 05-05-440-015 $179.49 14 05-05-440-016 $179.49 15 05-05-440-017 $179.49 16 05-05-440-018 $179.49 17 05-05-440-019 $179.49 18 05-05-440-020 $179.49 19 05-05-440-021 $179.49 20 05-05-440-022 $179.49 21 05-05-440-023 $179.49 22 05-05-475-001 $179.49 23 05-05-475-002 $179.49 24 05-05-475-003 $179.49 25 05-05-475-004 $179.49 26 05-05-475-005 $179.49 27 05-05-475-006 $179.49 28 05-05-475-007 $179.49 29 05-05-475-008 $179.49 30 05-05-475-009 $179.49 31 05-05-475-010 $179.49 32 05-05-475-011 $179.49 33 05-05-475-012 $179.49 34 05-05-475-013 $179.49 35 05-05-475-014 $179.49 36 05-05-475-015 $179.49 37 05-05-475-016 $179.49 38 05-05-475-017 $179.49 39 05-05-475-018 $179.49 40 05-05-475-019 $179.49 41 05-05-443-001 $179.49 42 05-05-443-002 $179.49 43 05-05-443-003 $179.49 44 05-05-443-004 $179.49 45 05-05-443-005 $179.49 46 SUNFLOWER ESTATES SSA TAX ROLL REPORT Page 1 of 3 EXHIBIT A $21,000.00 Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-443-006 $179.49 47 05-05-443-007 $179.49 48 05-05-443-008 $179.49 49 05-05-441-001 $179.49 50 05-05-441-002 $179.49 51 05-05-441-003 $179.49 52 05-05-441-004 $179.49 53 05-05-441-005 $179.49 54 05-05-441-006 $179.49 55 05-05-441-007 $179.49 56 05-05-441-008 $179.49 57 05-05-441-009 $179.49 58 05-05-441-010 $179.49 59 05-05-441-011 $179.49 60 05-05-441-012 $179.49 61 05-05-442-001 $179.49 62 05-05-442-002 $179.49 63 05-05-442-003 $179.49 64 05-05-442-004 $179.49 65 05-05-442-005 $179.49 66 05-05-442-006 $179.49 67 05-05-442-007 $179.49 68 05-05-442-008 $179.49 69 05-05-442-009 $179.49 70 05-05-442-010 $179.49 71 05-05-442-011 $179.49 72 05-05-442-012 $179.49 73 05-05-442-013 $179.49 74 05-05-442-014 $179.49 75 05-05-442-015 $179.49 76 05-05-442-016 $179.49 77 05-05-442-017 $179.49 78 05-05-442-018 $179.49 79 05-05-442-019 $179.49 80 05-05-442-020 $179.49 81 05-05-442-021 $179.49 82 05-05-442-022 $179.49 83 05-05-442-023 $179.49 84 05-05-442-024 $179.49 85 05-05-442-025 $179.49 86 05-05-442-026 $179.49 87 05-05-442-027 $179.49 88 05-05-442-028 $179.49 89 05-05-442-029 $179.49 90 05-05-442-030 $179.49 91 05-05-445-001 $179.49 92 05-05-445-002 $179.49 93 Page 2 of 3 EXHIBIT A $21,000.00 Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-445-003 $179.49 94 05-05-445-004 $179.49 95 05-05-444-001 $179.49 96 05-05-444-002 $179.49 97 05-05-444-003 $179.49 98 05-05-444-004 $179.49 99 05-05-444-005 $179.49 100 05-05-444-006 $179.49 101 05-05-443-009 $179.49 102 05-05-443-010 $179.49 103 05-05-443-011 $179.49 104 05-05-443-012 $179.49 105 05-05-443-013 $179.49 106 05-05-443-014 $179.49 107 05-05-443-015 $179.49 108 05-05-443-016 $0.00 ***109 05-05-476-001 $179.49 110 05-05-476-002 $179.49 111 05-05-476-003 $179.49 112 05-05-477-001 $179.49 113 05-05-477-002 $179.49 114 05-05-477-003 $179.49 115 05-05-477-004 $179.49 116 05-05-477-005 $179.49 117 05-05-477-006 $179.49 118 05-05-330-001 $0.00 ***119 05-05-330-002 $0.00 ***120 05-05-440-001 $0.00 ***121 $21,000.00 ***These are City owned properties - which are not included on the SSA tax levy Page 3 of 3 FY 2019 FY 2020 FY 2021 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected ProjectedDescriptionupdated 11/11/20Percentage Increase -23.55% 15.99% 12.25% 12.25% 3.13% 0.00% 4.76% 0.00% 0.00%Per Unit $ Amount 133.67$ 155.04$ 174.04$ 174.04$ 179.49$ 179.49$ 188.03$ 188.03$ 188.03$ Change in $ Per Unit (41.17)$ 21.38$ 19.00$ 19.00$ 5.44$ -$ 8.55$ -$ -$ Sunflower SSA - 1212-000-40-00-4000 PROPERTY TAXES 15,639 18,140 20,363 20,363 21,000 21,000 22,000 22,000 22,000 Revenue 15,639 18,140 20,363 20,363 21,000 21,000 22,000 22,000 22,000 12-112-54-00-5416 POND MAINTENANCE 1,525 - 5,000 5,000 5,000 5,000 5,000 5,000 5,000 12-112-54-00-5462 PROFESSIONAL SERVICES 2,835 3,258 3,126 - - - - - - 12-112-54-00-5495 OUTSIDE REPAIR & MAINTENANCE12,653 8,455 12,200 12,200 12,200 12,200 13,640 13,640 13,640 Expenditures 17,013 11,713 20,326 17,200 17,200 17,200 18,640 18,640 18,640 Surplus(Deficit) (1,374) 6,427 37 3,163 3,800 3,800 3,360 3,360 3,360 Fund Balance (22,626) (16,200) (18,630) (13,037) (9,237) (5,437) (2,077) 1,283 4,643 -132.99% -138.31% -91.66% -75.80% -53.70% -31.61% -11.14% 6.88% 24.91%Sunflower SSA 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